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 (This page intentionally left blank) COMPLIANCE SECTION (This page intentionally left blank) 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 (This page intentionally left blank) 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