Department of Early Care and Learning budgetary compliance report for the fiscal year ended June 30, 2011 [June 30, 2011]

Fiscal
2011 DeparBmt of Early - Care and Learning
Budgetary Compliance
Report
For the ~ i s c aYl ear
Ended June 30,2011
Department of Audits and Accounts
Russell W, Hinton State Auditor
Stab Government Division John A, Thornton, D i m t o r

DEPARTMENOTF EARLYCAREAND LEARNING
BUDGETARYCOMPLIANCREEPORT FORTHE FISCALYEARENDEDJUNE30.2011
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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DEPARTMEONFTAUDITASND 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 Bobby Cagle, Commissioner Georgia Department of Early Care and Learning
and Members of the Georgia Department of Early Care and Learning
We have examined the Georgia Department of Early Care and Learning's compliance with the 201 1 Appropriations Act, as amended, (Final Budget) and Article VII, Section IV Paragraph VIII of the Constitutionof the State of Georgia for fiscal year ended June 30,201 1. Management is responsible for the Georgia Department of Early Care and Learning's 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 "variance1'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/(LJnder)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 Georgia Department of Early Care and Learning 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 Georgia Department of Early Care and Learning'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.

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Our examination does not provide a legal determinationon the aforementioned organization's compliance with the specified requirements; however, our report may be usehl to legal counsel or others in making such determinations.
In our opinion, the Georgia Department of Early Care and Learning complied, in all material respects, with the aforementioned requirements for the fiscal year ended June 30,201 1.
A separate management report will be issued to the Board and management of the Georgia Department of Early Care and Learning disclosing other information pertinent to the frnancial and compliance activities of the organization.
This report is intended solely for the information and use of the Board and management of the Georgia Department of Early Care and Learning 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 l , 2 0 11

I
Russell

W.

Hinton,

CPA,

CGFM

State Auditor

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

Child CPre Scrvkes Statc Appropriation Statc General Funds Federal Funds Child Care & Developmnt Block Grant Other Funds
Td.l Child Care Services
Nutrnion Federal Funds Federal Funds Not Specifically ldcntified
Pre-Kindcrgarlcn ProState Appropriation Lonely Funds Pederal Funds Child Care & Dcvelopmnt Block Grant Federal Funds Not Speci6cally Identified Other Funds
Tdrl Pre-KindergartenProgram
Qunlily Inifiatives Federal Funds Child Care & Development Block Granl Amricm Recovery and Reinvestment Act of 2009 Child Care & Developmznt Block Grant Federal Funds Not Specifically Identified Other Funds

Origiml Approprintbn

Amended Appropriatbn

Find B+t

Funas
Current Year Revenues

Available Cornpored to Budget

Prior Year Reserve

Total

Carry-Over

Funds A v d h b k

Varlaace Pwilhe (Negative)

Expenditures Cornpa~.edto B a t

Variure

Actual

Posithe (Negablve)

Excm (Defidency) d Furds Avail~bk
Over/(Under) Expmditures