Department of Human Services budgetary compliance report for the fiscal year ended June 30, 2013 [June 30, 2013]

Fiscal

Year 2013

Department of Human

Services

Budgetary Compliance
Report
For the Fiscal Year Ended June 30, 2013

Department of Audits and Accounts
Greg S. Griffin State Auditor
State Government Division David Pennington, Director

DEPARTMENT OF HUMAN SERVICES BUDGETARY COMPLIANCE REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2013
-- TABLE OF CONTENTS -- Page
COMPLIANCE SECTION Independent Accountant's Report ........................................................................................................ i Statement of Funds Available and Expenditures Compared to Budget
By Program and Funding Source Budget Fund ............................................................................................................... 1
FINDINGS SECTION Schedule of Findings and Questioned Costs
Summary Schedule of Prior Year Findings and Questioned Costs ....................................... 16

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COMPLIANCE SECTION

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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 Human Services and the two administratively attached organizations 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 Human Services' and the two administratively attached organizations'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 organizations' compliance with the specified requirements; however, our report may be useful to legal counsel or others in making such determinations.

In our opinion, the Department of Human Services, the Council on Aging and the Georgia Vocational Rehabilitation Agency complied, in all material respects, with the aforementioned requirements for the fiscal year ended June 30, 2013.

A summary of our opinions on compliance for the Department of Human Services and the administratively attached organizations is as follows:

Organization
Department of Human Services Council on Aging Georgia Vocational Rehabilitation Agency

Unqualified Qualified Adverse Disclaimer Opinion Opinion Opinion (No Opinion) X X X

A separate management report will be issued to the Board and management of the Department of Human Services and the two administratively attached organizations, as applicable, 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 Human Services and the two administratively attached organizations and management of the State of Georgia, including the Governor and the Georgia General Assembly.

ii

Department of Human Services
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Adolescent and Adult Health Promotion State Appropriation Tobacco Settlement Funds
Adoptions Services State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adoptions Services
Adult Development Disability State Appropriation State General Funds
Adult Essential Health Treatment State Appropriation State General Funds Tobacco Settlement Funds
Total Adult Essential Health Treatment
Adult Forensic Services State Appropriation State General Funds
Adult Mental Health Services State Appropriation State General Funds
Adult Nursing Home Services State Appropriation State General Funds
After School Care Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified
Total After School Care
Child and Adolescent Mental Health State Appropriation State General Funds
Child Care Licensing State Appropriation State General Funds Federal Funds Foster Care Title IV-E
Total Child Care Licensing
Child Care Services State Appropriation State General Funds Federal Funds Child Care and Development Block Grant Federal Funds Not Specifically Identified Other Funds
Total Child Care Services

Original Appropriation

Amended Appropriation

Final Budget

$

-$

-$

-

34,257,279.00
16,400,000.00 37,903,665.00
46,500.00
88,607,444.00

34,257,279.00
16,400,000.00 37,049,931.00
46,500.00
87,753,710.00

34,257,279.00
14,587,692.00 38,698,641.00
45,658.00
87,589,270.00

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

15,500,000.00 150,000.00
15,650,000.00

15,500,000.00 191,720.00
15,691,720.00

15,169,550.00 191,855.00
15,361,405.00

-

-

-

1,581,992.00 638,414.00
2,220,406.00

1,534,531.00 619,263.00
2,153,794.00

1,534,531.00 536,126.00
2,070,657.00

-

-

-

-

9,082,178.00

45,511,778.00

-

-

9,224,587.00

-

-

-

-

9,082,178.00

54,736,365.00

1

Funds Available Compared to Budget

Current Year

Prior Year Reserve Program Transfers

Revenues

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

Excess (Deficiency) of Funds Available
Over/(Under) Expenditures

$

-$

-$

-$

-$

-$

-$

-$

-

34,257,279.00
14,582,691.44 38,690,188.91
49,500.00
87,579,659.35

-
2,317.00
-
2,317.00

-

34,257,279.00

-

14,582,691.44

-

38,692,505.91

-

49,500.00

-

87,581,976.35

-
(5,000.56) (6,135.09) 3,842.00
(7,293.65)

34,254,388.33
14,582,691.44 38,692,505.91
45,282.89
87,574,868.57

2,890.67
5,000.56 6,135.09
375.11
14,401.43

2,890.67
4,217.11
7,107.78

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

15,169,549.19

-

-

15,169,549.19

(0.81)

15,169,549.19

0.81

-

191,848.76

-

-

191,848.76

(6.24)

191,848.76

6.24

-

15,361,397.95

-

-

15,361,397.95

(7.05)

15,361,397.95

7.05

-

-

-

-

-

-

-

-

-

1,534,531.00

-

-

1,534,531.00

-

1,529,098.73

5,432.27

5,432.27

536,125.98

-

-

536,125.98

(0.02)

536,125.98

0.02

-

2,070,656.98

-

-

2,070,656.98

(0.02)

2,065,224.71

5,432.29

5,432.27

-
45,511,777.58 9,224,579.36 -
54,736,356.94

-
169,169.36
169,169.36

-

-

-

45,511,777.58

-

9,224,579.36

-

169,169.36

-

54,905,526.30

-
(0.42) (7.64) 169,169.36
169,161.30

-
45,511,777.58 9,224,579.36
-
54,736,356.94

-

-

0.42

-

7.64

-

-

169,169.36

8.06

169,169.36

(Continued)

2

Department of Human Services
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Child Support Services State Appropriation State General Funds Federal Funds Social Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Child Support Services
Child Welfare Services State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds CCDF Mandatory & Matching Funds Foster Care Title IV-E Medical Assistance Program Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Child Welfare Services
Child Welfare Services - Special Project Federal Funds Temporary Assistance for Needy Families Block Grant
Community Services Federal Funds Community Services Block Grant
Departmental Administration State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds CCDF Mandatory & Matching Funds Child Care and Development Block Grant Community Services Block Grant Foster Care Title IV-E Low-Income Home Energy Assistance Medical Assistance Program Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Direct Care Support Services State Appropriation State General Funds Other Funds
Total Direct Care Support Services

Original Appropriation

Amended Appropriation

Final Budget

24,606,037.00
120,000.00 71,120,292.00
3,237,260.00
99,083,589.00

23,933,860.00
120,000.00 69,815,478.00
3,237,260.00
97,106,598.00

23,933,860.00
84,448.00 78,293,303.00
3,217,785.00
105,529,396.00

92,366,911.00
-
189,956.00 32,844,033.00
327,806.00 8,264,167.00 80,600,000.00 29,441,489.00 8,652,208.00
252,686,570.00

92,366,911.00
-
189,956.00 29,203,771.00
159,050.00 9,089,845.00 80,600,000.00 28,676,636.00 8,612,489.00
248,898,658.00

92,366,911.00
424,903.00
26,798,601.00
208,083.00 9,305,428.00 79,644,368.00 25,520,595.00 9,804,542.00
244,073,431.00

250,000.00

250,000.00

250,000.00

17,189,183.00

15,884,951.00

17,894,245.00

37,586,501.00
-
1,118,705.00 209,161.00 92,976.00
5,697,821.00 200,000.00
4,548,902.00 2,539,375.00 8,095,249.00 23,580,352.00 15,288,067.00
98,957,109.00

36,827,399.00
-
1,118,705.00 209,161.00 92,976.00
5,590,134.00 200,000.00
4,437,952.00 2,539,375.00 8,095,249.00 24,758,293.00 15,288,067.00
99,157,311.00

36,827,399.00
50,000.00
209,781.00 5,386,050.00 468,758.00 3,519,610.00 2,852,643.00 9,400,768.00 29,963,064.00 13,828,402.00
102,506,475.00

-

-

-

-

-

-

-

-

-

3

Funds Available Compared to Budget

Current Year Revenues

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

Excess (Deficiency) of Funds Available
Over/(Under) Expenditures

23,933,860.00
84,447.56 77,993,942.72
3,207,717.30
105,219,967.58

-
603,707.80
603,707.80

-

23,933,860.00

-

84,447.56

-

77,993,942.72

-

3,811,425.10

-

105,823,675.38

-
(0.44) (299,360.28) 593,640.10
294,279.38

23,933,858.36
84,447.56 77,993,942.72
3,217,785.00
105,230,033.64

1.64
0.44 299,360.28
-
299,362.36

1.64
593,640.10
593,641.74

92,366,911.00
-
26,798,583.10
208,078.23 9,305,423.07 79,639,356.66 25,520,527.61 10,118,327.95
243,957,207.62

-
424,903.47
819,261.83
1,244,165.30

-

92,366,911.00

-

424,903.47

-

-

-

26,798,583.10

-

208,078.23

-

9,305,423.07

-

79,639,356.66

-

25,520,527.61

-

10,937,589.78

-

245,201,372.92

-
0.47
(17.90)
(4.77) (4.93) (5,011.34) (67.39) 1,133,047.78
1,127,941.92

92,356,891.25
286,661.09
26,798,583.10
208,078.23 9,305,423.07 79,639,356.66 25,520,527.61 9,804,534.58
243,920,055.59

10,019.75
138,241.91
17.90
4.77 4.93 5,011.34 67.39 7.42
153,375.41

10,019.75
138,242.38
1,133,055.20
1,281,317.33

250,000.00

-

-

250,000.00

-

250,000.00

-

-

17,893,857.66

-

-

17,893,857.66

(387.34)

17,893,857.66

387.34

-

36,827,399.00
-
209,779.05 5,319,110.50 467,238.46 2,564,482.99 2,687,586.74 9,226,721.47 30,379,120.13 13,941,326.47
101,622,764.81

-
50,000.00
12,333.68 869,733.50
932,067.18

-

36,827,399.00

-

50,000.00

-

-

-

-

-

209,779.05

-

5,319,110.50

-

467,238.46

-

2,564,482.99

-

2,687,586.74

-

9,226,721.47

-

30,391,453.81

-

14,811,059.97

-

102,554,831.99

-
-
(1.95) (66,939.50) (1,519.54) (955,127.01) (165,056.26) (174,046.53) 428,389.81 982,657.97
48,356.99

36,824,997.68
-
209,779.05 5,319,110.50 467,238.46 2,564,482.99 2,687,586.74 9,226,721.47 28,830,023.24 13,256,554.41
99,386,494.54

2,401.32
50,000.00
1.95 66,939.50 1,519.54 955,127.01 165,056.26 174,046.53 1,133,040.76 571,847.59
3,119,980.46

2,401.32
50,000.00
1,561,430.57 1,554,505.56
3,168,337.45

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(Continued)

4

Department of Human Services
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Elder Abuse Investigations and Prevention State Appropriation State General Funds Federal Funds Medical Assistance Program Social Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Elder Abuse Investigations and Prevention
Elder Community Living Services State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Social Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Elder Community Living Services
Elder Support Services State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified
Total Elder Support Services
Eligibility Determination State Appropriation State General Funds
Emergency Preparedness/Trauma State Appropriation State General Funds
Energy Assistance Federal Funds Low-Income Home Energy Assistance Other Funds
Total Energy Assistance
Epidemiology State Appropriation State General Funds
Family Violence Services State Appropriation State General Funds Federal Funds Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified
Total Family Violence Services

Original Appropriation

Amended Appropriation

14,212,422.00
500,000.00 2,279,539.00
793,894.00 -
17,785,855.00

14,156,603.00
500,000.00 2,279,539.00
793,894.00 -
17,730,036.00

Final Budget
14,156,603.00
2,603,757.00 1,058,622.00
406,506.00
18,225,488.00

66,713,041.00 5,073,877.00
13,765,259.00 3,761,430.00
23,908,635.00 -
113,222,242.00

64,074,385.00 5,073,877.00
13,765,259.00 3,761,430.00
23,890,113.00 -
110,565,064.00

64,074,385.00 5,073,877.00
13,765,259.00 4,543,666.00
28,206,113.00 121,763.00
115,785,063.00

1,736,320.00 1,117,929.00
5,866,268.00
8,720,517.00

1,736,320.00 1,117,929.00
5,866,268.00
8,720,517.00

1,736,320.00 1,117,929.00
2,126,309.00 7,333,344.00
12,313,902.00

-

-

-

-

-

-

24,281,180.00 890,669.00
25,171,849.00

51,201,001.00 -
51,201,001.00

62,149,779.00 475,762.00
62,625,541.00

-

-

-

11,802,450.00
200,470.00 2,083,044.00
14,085,964.00

11,802,450.00
2,083,044.00
13,885,494.00

11,802,450.00
2,427,979.00
14,230,429.00

5

Funds Available Compared to Budget

Current Year Revenues

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

Excess (Deficiency) of Funds Available
Over/(Under) Expenditures

14,156,603.00
2,603,756.20
844,300.29 171,210.00
17,775,869.49

-
235,295.53
235,295.53

-

14,156,603.00

-

-

-

2,603,756.20

-

844,300.29

-

406,505.53

-

18,011,165.02

-
(0.80) (214,321.71) (0.47)
(214,322.98)

14,156,587.79
2,603,756.20
844,300.29 370,110.00
17,974,754.28

15.21
0.80 214,321.71 36,396.00
250,733.72

15.21
36,395.53
36,410.74

64,074,385.00 5,073,877.00
13,285,882.81 4,516,114.24
27,933,014.26 121,763.00
115,005,036.31

-
968.78
968.78

-

64,074,385.00

-

5,073,877.00

-

13,285,882.81

-

4,516,114.24

-

27,933,014.26

-

122,731.78

-

115,006,005.09

-
(479,376.19) (27,551.76)
(273,098.74) 968.78
(779,057.91)

64,073,843.46 5,073,876.72
13,285,882.81 4,516,114.24
27,933,014.26 121,763.00
115,004,494.49

541.54 0.28
479,376.19 27,551.76
273,098.74 -
780,568.51

541.54 0.28
968.78
1,510.60

1,736,320.00

-

-

1,736,320.00

-

1,736,320.00

-

-

1,117,929.00

-

-

1,117,929.00

-

1,117,929.00

-

-

2,104,327.37

-

-

2,104,327.37

(21,981.63)

2,104,327.37

21,981.63

-

7,093,725.79

-

-

7,093,725.79

(239,618.21)

7,093,725.79

239,618.21

-

12,052,302.16

-

-

12,052,302.16

(261,599.84)

12,052,302.16

261,599.84

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

62,149,772.01 1,105,526.19
63,255,298.20

36,869.37
36,869.37

30,485.55
30,485.55

62,149,772.01 1,172,881.11
63,322,653.12

(6.99) 697,119.11
697,112.12

62,149,772.01 475,762.00
62,625,534.01

6.99

-

-

697,119.11

6.99

697,119.11

-

-

-

-

-

-

-

-

11,802,450.00

-

-

11,802,450.00

-

11,802,450.00

-

-

-

-

-

-

-

-

-

-

2,427,979.00

-

-

2,427,979.00

-

2,427,979.00

-

-

14,230,429.00

-

-

14,230,429.00

-

14,230,429.00

-

-

(Continued)

6

Department of Human Services
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Federal Eligibility Benefit Services State Appropriation State General Funds Federal Funds Child Care and Development Block Grant Community Services Block Grant Foster Care Title IV-E Low-Income Home Energy Assistance Medical Assistance Program Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Federal Eligibility Benefit Services
Federal Fund Transfers to Other Agencies Federal Funds CCDF Mandatory & Matching Funds Child Care and Development Block Grant Social Services Block Grant Temporary Assistance for Needy Families Block Grant
Total Federal Fund Transfers to Other Agencies
Food Stamp Eligibility and Benefits State Appropriation State General Funds
Immunization State Appropriation State General Funds
Infant and Child Essential Health State Appropriation State General Funds
Infectious Disease Control State Appropriation State General Funds
Out-of-Home Care State Appropriation State General Funds Federal Funds Foster Care Title IV-E Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified
Total Out-of-Home Care
Refugee Assistance Federal Funds Federal Funds Not Specifically Identified
Support for Needy Families - Basic Assistance State Appropriation State General Funds Federal Funds TANF Unobligated Balance Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Support for Needy Families - Basic Assistance
Support for Needy Families - Family Assistance State Appropriation State General Funds

Original Appropriation

Amended Appropriation

Final Budget

103,489,119.00
900,000.00 -
2,882,030.00 346,557.00
43,127,713.00 19,628,860.00 40,633,202.00 10,234,164.00
221,241,645.00

103,136,730.00
900,000.00 -
2,882,030.00 365,613.00
40,832,012.00 19,628,860.00 61,705,452.00 10,234,164.00
239,684,861.00

103,136,730.00
161,387.00 5,223,161.00 435,923.00 34,431,568.00 22,525,297.00 73,243,147.00 13,564,584.00
252,721,797.00

1,200,000.00 23,592,746.00 35,981,142.00 25,787,600.00
86,561,488.00

35,981,142.00 25,787,600.00
61,768,742.00

33,595,453.00 25,787,600.00
59,383,053.00

-

-

-

-

-

-

-

-

-

-

-

-

67,637,113.00
35,083,824.00 91,734,359.00
56,305.00
194,511,601.00

67,587,113.00
34,705,392.00 91,734,359.00
89,022.00
194,115,886.00

67,587,113.00
35,551,762.00 88,310,237.00
172,713.00
191,621,825.00

8,749,006.00

8,749,006.00

10,564,706.00

100,000.00
9,551,600.00 41,830,761.00
-
51,482,361.00

100,000.00
9,551,600.00 41,830,761.00
-
51,482,361.00

100,000.00
47,594,254.00
19,436.00
47,713,690.00

-

-

-

7

Funds Available Compared to Budget

Current Year Revenues

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

Excess (Deficiency) of Funds Available
Over/(Under) Expenditures

103,136,730.00
161,385.98 5,223,160.11 435,922.61 34,431,567.46 22,525,236.68 73,243,132.43 18,011,960.98
257,169,096.25

-
429,362.25
429,362.25

-

103,136,730.00

-

-

-

161,385.98

-

5,223,160.11

-

435,922.61

-

34,431,567.46

-

22,525,236.68

-

73,243,132.43

-

18,441,323.23

-

257,598,458.50

-
(1.02) (0.89) (0.39) (0.54) (60.32) (14.57) 4,876,739.23
4,876,661.50

103,136,245.95
161,385.98 5,223,160.11 435,922.61 34,431,567.46 22,525,236.68 73,243,132.43 13,564,568.39
252,721,219.61

484.05
1.02 0.89 0.39 0.54 60.32 14.57 15.61
577.39

484.05
4,876,754.84
4,877,238.89

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

33,595,453.00

-

-

33,595,453.00

-

33,595,453.00

-

-

25,787,599.00

-

-

25,787,599.00

(1.00)

25,787,599.00

1.00

-

59,383,052.00

-

-

59,383,052.00

(1.00)

59,383,052.00

1.00

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

67,587,113.00

-

-

67,587,113.00

-

67,587,102.71

10.29

10.29

35,546,758.60

-

-

35,546,758.60

(5,003.40)

35,546,758.60

5,003.40

-

88,305,232.97

-

-

88,305,232.97

(5,004.03)

88,305,232.97

5,004.03

-

172,711.77

-

-

172,711.77

(1.23)

172,711.77

1.23

-

191,611,816.34

-

-

191,611,816.34

(10,008.66)

191,611,806.05

10,018.95

10.29

10,564,692.34

-

-

10,564,692.34

(13.66)

10,564,692.34

13.66

-

100,000.00

-

-

100,000.00

-

100,000.00

-

-

-

-

-

-

-

-

-

-

47,494,252.61

-

-

47,494,252.61

(100,001.39)

47,494,252.61

100,001.39

-

7,841.77

-

-

7,841.77

7,841.77

-

-

7,841.77

19,436.00

-

-

19,436.00

-

19,436.00

-

-

47,621,530.38

-

-

47,621,530.38

(92,159.62)

47,613,688.61

100,001.39

7,841.77

-

-

-

-

-

-

-

-

(Continued)

8

Department of Human Services
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Support for Needy Families - Work Assistance Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Support for Needy Families - Work Assistance
Vital Records State Appropriation State General Funds
Program Not Identified State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant TANF Unobligated Balance Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified
Agencies Attached for Administrative Purposes.
Council On Aging State Appropriation State General Funds
Family Connection State Appropriation State General Funds Federal Funds Medical Assistance Program
Total Family Connection
Georgia Vocational Rehabilitation Agency: Business Enterprise Program State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Georgia Vocational Rehabilitation Agency: Business Enterprise Program
Georgia Vocational Rehabilitation Agency: Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Vocational Rehabilitation Agency: Departmental Administration
Georgia Vocational Rehabilitation Agency: Disability Adjudication Section Federal Funds Federal Funds Not Specifically Identified
Georgia Vocational Rehabilitation Agency: Georgia Industries for the Blind Other Funds
Georgia Vocational Rehabilitation Agency: Roosevelt Warm Springs Institute State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Vocational Rehabilitation Agency: Roosevelt Warm Springs Institute

Original Appropriation

Amended Appropriation

21,363,310.00 362,173.00 -
21,725,483.00

21,363,310.00 362,173.00 -
21,725,483.00

Final Budget
15,521,741.00 67,344.00 5,157.00
15,594,242.00

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

205,127.00

198,973.00

198,973.00

9,032,225.00 721,782.00
9,754,007.00

8,505,148.00 1,172,819.00 9,677,967.00

8,505,148.00 1,270,884.00 9,776,032.00

267,655.00 1,966,085.00 2,233,740.00

267,655.00 2,311,624.00 2,579,279.00

267,655.00 2,395,323.00 2,662,978.00

1,401,526.00
2,335,411.00 -
3,736,937.00

1,248,859.00
2,335,411.00 -
3,584,270.00

1,248,859.00
3,077,356.00 189,289.00
4,515,504.00

55,598,820.00 11,828,888.00

55,598,820.00 11,828,888.00

75,117,879.00 11,746,489.00

5,484,053.00
6,989,289.00 18,893,087.00
31,366,429.00

10,629,484.00
6,994,089.00 18,888,287.00
36,511,860.00

10,629,484.00
7,385,280.00 15,265,203.00
33,279,967.00

9

Funds Available Compared to Budget

Current Year Revenues

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

Excess (Deficiency) of Funds Available
Over/(Under) Expenditures

15,521,725.32

-

-

15,521,725.32

(15.68)

15,521,725.32

15.68

-

67,341.85

-

-

67,341.85

(2.15)

67,341.85

2.15

-

5,156.89

30,485.55

(30,485.55)

5,156.89

(0.11)

5,156.89

0.11

-

15,594,224.06

30,485.55

(30,485.55)

15,594,224.06

(17.94)

15,594,224.06

17.94

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(95,663.09)

-

(95,663.09)

(95,663.09)

-

-

194,258.57

-

194,258.57

194,258.57

-

-

7,986,069.46

-

7,986,069.46

7,986,069.46

-

-

1,573,167.50

-

1,573,167.50

1,573,167.50

-

-

9,657,832.44

-

9,657,832.44

9,657,832.44

-

-

-

-

(95,663.09)

-

194,258.57

-

7,986,069.46

-

1,573,167.50

-

9,657,832.44

198,973.00
8,505,148.00 1,270,884.00 9,776,032.00
267,655.00 2,395,321.65 2,662,976.65
1,248,859.00 1,602,665.92
189,288.12 3,040,813.04
74,556,003.45 10,219,953.27
10,629,484.00 7,197,260.37
15,250,924.36 33,077,668.73

-

-

198,973.00

-

197,518.99

1,454.01

1,454.01

-

-

8,505,148.00

-

8,476,388.27

28,759.73

28,759.73

-

-

1,270,884.00

-

1,270,884.00

-

-

-

-

9,776,032.00

-

9,747,272.27

28,759.73

28,759.73

-

-

267,655.00

-

267,655.00

-

-

-

-

2,395,321.65

(1.35)

2,395,321.65

1.35

-

-

-

2,662,976.65

(1.35)

2,662,976.65

1.35

-

-

-

1,248,859.00

-

1,248,859.00

-

-

-

-

1,602,665.92

(1,474,690.08)

1,602,665.92

1,474,690.08

-

-

-

189,288.12

(0.88)

189,288.12

0.88

-

-

-

3,040,813.04

(1,474,690.96)

3,040,813.04

1,474,690.96

-

-

54,096.53

74,610,099.98

-

1,558,446.07

11,778,399.34

(507,779.02) 31,910.34

74,556,003.45 11,279,043.51

561,875.55 467,445.49

54,096.53 499,355.83

-

219,823.53

10,849,307.53

219,823.53

10,849,307.53

(219,823.53)

-

-

234,489.00

7,431,749.37

-

14,278.38

15,265,202.74

46,469.37 (0.26)

7,385,279.56 15,265,202.66

0.44

46,469.81

0.34

0.08

-

468,590.91

33,546,259.64

266,292.64

33,499,789.75

(219,822.75)

46,469.89

(Continued)

10

Department of Human Services
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Georgia Vocational Rehabilitation Agency: Vocational Rehabilitation Program State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Vocational Rehabilitation Agency: Vocational Rehabilitation Program
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

13,031,299.00

12,495,301.00

13,481,140.00

65,667,153.00 806,216.00

65,667,153.00 806,216.00

73,347,259.00 2,219,352.00

79,504,668.00

78,968,670.00

89,047,751.00

$

1,532,130,928.00 $ 1,554,556,098.00 $ 1,657,136,553.00

11

Funds Available Compared to Budget

Current Year Revenues

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

Excess (Deficiency) of Funds Available
Over/(Under) Expenditures

13,481,140.00

-

-

13,481,140.00

-

13,481,140.00

-

-

73,135,317.91 2,170,319.48

-

694,730.04

73,830,047.95

482,788.95

73,151,849.79

195,409.21

678,198.16

-

(966.93)

2,169,352.55

(49,999.45)

2,169,352.55

49,999.45

-

88,786,777.39

-

693,763.11

89,480,540.50

432,789.50

88,802,342.34

245,408.66

678,198.16

$ 1,655,274,412.95 $ 13,342,240.56 $ 2,774,896.62 $ 1,671,391,550.13 $ 14,254,997.13 $ 1,649,580,246.21 $ 7,556,306.79 $ 21,811,303.92

12

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FINDINGS SECTION

(This page intentionally left blank)

DEPARTMENT OF HUMAN SERVICES Schedule of Findings and Questioned Costs For the Fiscal Year Ended June 30, 2013

SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-427-12-100

Further Action Not Warranted

FS-427-12-100 Failure to Certify the Accuracy of the Budgetary Compliance Report

Control Category:
Internal Control Impact: Compliance Impact:

Accounting Controls (Overall) Budget Financial Reporting and Disclosure Material Weakness Material Noncompliance

DHS Concurs with the Finding. As explained in our management representation we believe that for the FY2012 Budget Year, DHS managed to Budgetary Compliance. The Letter of Representation was not signed due to the inclusion of historical balances which required additional research and corrective actions. DHS is currently addressing the historical balances and clearing inappropriate balances. The amounts presented as noncompliant in this finding are the results of carryover balance from FY 2011. Due to the process used to present carryover balances in the Budgetary Compliance Report these balance remained outstanding when reported in the current year. The balances presented as noncompliant, related to prior year activity, were eliminated on the second schedule of the Budgetary Compliance Report. Finally, in FY2011 reserves were established for historical balances. These positive and negative carryover balances were researched and cleared in FY2012. We will continue to research and correct prior year balance in FY 2013 to reduce or eliminate the impact to budgetary compliance.

16