State Accounting Office budgetary compliance report for the fiscal year ended June 30, 2012

State Accounting Office
Budgetary Compliance
Report
For the Fiscal Year Ended June 30, 2012
Department of Audits and Accounts
Greg S. Griffin State Auditor
State Government Division David Pennington, Director

STATE ACCOUNTING OFFICE BUDGETARY COMPLIANCE REPORT FOR THE FISCAL YEAR ENDED .JUNE 30, 2012
-TABLE OF CONTENTS-
COMPLIANCE SECTION Independent Accountant's Report ........................................................................................................ i Statement of Funds Available and Expenditures Compared to Budget
By Program and Funding Source Budget Fund ............................................................................................................... 1

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COMPLIANCE SECTION

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Greg S. Griffin
STATE AUDITOR (404) 656-2180

DEPARTMENT OF AUDITS AND ACCOUNTS
270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400
INDEPENDENT ACCOUNTANT'S REPORT

Mr. Alan Skelton, State Accounting Officer State Accounting Office

We have examined the State Accounting Office's compliance with the 2012 Appropriations Act, as amended, (Final Budget) and Article VII, Section IV Paragraph VIII of the Constitution of the State of Georgia for fiscal year ended June 30, 2012. Management is responsible for the State Accounting Office's compliance with the following requirements:

An appropriated budget unit cannot overspend their authorized budgeted amounts at the legal level ofbudgetary control (funding source within program). This means that amounts reflected in the "variance" column under the heading ofExpenditures Compared to Budget in the Statement ofFunds Available and Expenditures Compared to Budget by Program andFunding Source Budget Fund are not negative variances.

Article VII, Section IV Paragraph VIII ofthe Constitution ofthe State of Georgia provides, in part, " ... the credit ofthe State shall not be pledged or loaned to any individual, company, corporation or association." As applied here, this means that amounts reflected in the "variance" column under the heading of Excess (Deficiency) of Funds Available Over/(Under) Expenditures in the Statement ofFunds Available and Expenditures Compared to Budget by Program andFunding Source Budget Fund are not negative variances.

Our responsibility is to express an opinion on compliance with the aforementioned requirements for the State Accounting Office based on our examination.

Except as disclosed in the following paragraph, our examination was conducted in accordance with attestation standards established by the American Institute ofCertified Public Accountants and, accordingly, include examining, on a test basis, evidence about the State Accounting Office's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the aforementioned organization's compliance with the specified requirements; however, our report may be useful to legal counsel or others in making such determinations.

In accordance with section 50-6-l(c) ofthe Official Code of Georgia Annotated, Greg S. Griffin was appointed State Auditor on July I, 2012. During the year under review, Mr. Griffin served as the State Accounting Officer. As the State Accounting Officer, Mr. Griffin was responsible for the State's accounting and financial reporting practices and managing the enterprise accounting and payroll systems.
In our opinion, the State Accounting Office complied, in all material respects, with the aforementioned requirements for the fiscal year ended June 30, 2012.
A separate management report will be issued to management ofthe State Accounting Office disclosing other information pertinent to the financial and compliance activities of the organization.
This report is intended solely for the information and use of management ofthe State Accounting Office and management ofthe State ofGeorgia, including the Governor and the Georgia General Assembly. This report is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,

October 30, 2012

Greg S. Griffin State Auditor

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State Accounting Office
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30,2012

State Accounting Office State Appropriation State General Funds Other Funds

Original Aeer2J!rlation

Amended Aeeroerlation

Final Budset

Funds Current Year
Revenues

$ 3,689,254.00 $ 3,751,462.00 $ 3,751,462.00 $ 3,751,462.00

12,192,899.00

12,192,899.00

18,524,386.00

17,852,843.41

Budget Unit Totals

$ 1518821153.00 $ 1519441361.00 $ 2212751848.00 $ 2116041305.41

1

Available C<HDI!!!red to Budset

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Nesative)

E~nditures Coml!!!red to Budset

Variance

Actual

Positive (Nesative)

Excess (Deficiency) of Funds Available
Overi(Under)
E~nditures

$

$

1,288,527.00

$ 11288,527.00 $

$ 3,75 I.462.00 $ 19,141,370.41

$ 3,743,759.15 $

616 984.41

17,990,882.56

7,702.85 $

7,702.85

533 503.44

1,150,487.85

$ 2218921832.41 $ 6161984.41 $ 2117341641.71 $ 5411206.29 $ 111581190.70

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