Department of Corrections budgetary compliance report for the fiscal year ended June 30, 2011 [June 30, 2011]

Fiscal Year 201 1
Budgetary Compliance
Report
For the Fiscal Year Ended June 30,2011
Department of Audits and Accounts
Russell W. Hinton State Auditor
State Government Division John A. Thornton, Director

FORTHE FISCALYEARENDEDJUNE30.201 1
-TABLE OF CONTENT-S
COMPLIANCE SECTION
Independent Accountant's Report ...................................................................................................... i
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source
Budget Fund ............................................................................................................1...

(This page intentionally left blank)

(This page intentionally left blank)

DEPARTMEONFTAUDITSAND ACCOUNTS 270 Washington St. S.W. Suite 1-156 Atlanta, Georgia 30334
RUSSELWL . HINTON
STATE AUDITOR (404) 656-2174
INDEPENDENT ACCOUNTANT'S REPORT
The Honorable Brian Owens, Commissioner Department of Corrections
and Members of the Department of Corrections
We have examined the Department of Corrections' compliance with the 201 1 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 30,2011. Management is responsible for the Department of Corrections' compliance with the following requirements:
An appropriated budget unit cannot overspend their authorized budgeted amounts at the legal level of budgetary control (funding source within program). This means that amounts reflected in the "variance" column under the heading of Expenditures Compared to Budget in the Statement of Funds Available and Expenditures Compared to Budget by Program and Funding Source Budget Fund are not negative variances.
Article VII, Section IV Paragraph VIII of the Constitution of the State of Georgia provides, in part, "...the credit of the 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 of Funds Available and Expenditures Compared to Budget by Program and Funding Source Budget Fund are not negative variances.
Our responsibility is to express an opinion on compliance with the aforementioned requirements for the Department of Corrections based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, include examining, on a test basis, evidence about the Department of Corrections' 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

(This page intentionally left blank)

requirements; however, our report may be useful to legal counsel or others in making such determinations.
In our opinion, the Department of Corrections complied, in all material respects, with the aforementioned requirements for the fiscal year ended June 30,20 11.
A separate management report will be issued to the Board and management of the Department of Corrections disclosing other information pertinent to the financial and compliance activities of the organization.
This report is intended solely for the information and use of the Board and management of the Department of Corrections and management of the State of Georgia, 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,

November 1,2011

~ u j s e lWl . Hinton, CPA, CGFM State Auditor

Department of Corrections
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30,201 1

Departmental Administration Stale Appropriat~on State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Bainbridge Probation Substance Abuse Treatment Center State Appropriation State General Funds Other Funds
Total Bainbridge Probation Substance Abuse Treatment Center
County Jail Subsidy State Appropriation State General Funds Other Funds
Total County Jail Subsidy
Detention Centers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Detention Centers
Food and Farm Operations Slate Appropriat~on State General Funds Stale Funds - Pnor Year Carry-Over
State General Funds - Pr~orYear
Federal Funds Federal Funds Not Spec~ficallyldentlfied
Other Funds
Total Food and Farm Operations
Health State Appropriation State General Funds
- State Funds Prior Year Carry-Over - State General Funds Pnor Year
Federal Funds Federal Funds Not Specifically ldentified
Orher Funds
Total Health

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

Excess (Deficiency) of Funds Available
Overl(1lnder) Expenditures

Department of Corrections
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30,201 1

Offender Management State Appropriation State General Funds Federal Funds Federal Funds Not Specifically ldentified Other Funds
Total Offender Management
Parole Revocation Centers State Appropriatio~l State General Funds Federal Funds Federal Funds Not Specifically ldentified Other Funds
Total Parole Revocation Centers
Private Prisons State Appropriation State General Funds Other Funds
Total Private Prisons
Probation Diversion Centers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically ldentified Other Funds
Total Probation Diversion Centers
Probation Supervision State Appropriation State General Funds Federal Funds Federal Funds Not Specifically ldentified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically ldentified Other Funds
Total Probation Supervision

Original Appropriation

Amended Appropriation

Final Budge!

Funds
Current Year Revenues

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

ExpendituresCompared to Budget

Actual

Variance Positive (Negative)

Excess (Deficiency) of Funds Available
Overl(1Jnder) Expenditures

Department of Corrections
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30,2011

State Prisons State Appropnatlon State General Funds
State Funds - Pnor Year Carry-Over
- State General Funds Prior Year
Federal Funds Federal Funds Not Specifically Identified
Amencan Recovely and Reinvestment Act of 2009 Federal Funds Not Spec~ficallyIdentified
Other Funds
Total State Prisons
Transitional Centers State Appropriation State General Funds Federal Funds Federal Funds Not Spec~ficallyldent~fied Other Funds
Total Transitional Centers
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustmenls

Total Funds Available

Variance Pasitive (Negative)

Expenditures Compand to Budget

Variance

Ach~al

Pmitive (Negative)

Excess (Deficiency) a f Funds Available
Over/(Under) Expenditures