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