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 (This page intentionally left blank) (This page intentionally left blank) 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. (This page intentionally left blank) 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