Department of Juvenile Justice budgetary compliance report for the fiscal year ended June 30, 2011 [June 30, 2011]

Department of Juvenile Justice
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

DEPARTMEONFTJUVENILE JUSTICE BUDGETARY COMPLIANCREEPORT
Independent Accountant's Report .......................................................................................................i
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source
Budget Fund ..............................................................................................................I.
Statement of Changes to Fund Balance By Program and Funding Source
Budget Fund .............................................................................................................5..

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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 IREPORT
The Honorable Gale Buckner, Commissioner Department of Juvenile Justice
and Members of the Department of Juvenile Justice
We have examined the Department of Juvenile Justice's compliance with the 2011 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 30,201 1. Management is responsible for the Department of Juvenile Justice's compliance with the following requirements:
An appropriated budget unit cannot overspend their authorized budgeted amounts at the legal level of budgetary control (fimding 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 Juvenile Justice 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 Juvenile Justice'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 organization's compliance with the

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specified requirements; however, our report may be useful to legal counsel o r others in making such determinations.
Tn our opinion, the Department of Juvenile Justice complied, in all material rcspt3cts, with the aforemcnlioned requirements for the fiscal y e a ended June 30,2011.
On the Statement of Funds available and Expenditures Cornpartxito Budget By Program and Funding Source Budget Fund (pages 2 through 4), the Excess (Deficiency) of Funds Available Over/(Under) Expenditures column shows deficits in two of the six programs. However, the Ending Fund Balance / (Deficit) June 30 column found on the Statement of Changes Lo Fuod Balance By Program and Funding Source Budget Fund (pages 6 through 8) shows that both programs have either a zero or a positive balance. Therefore, the Agency is in compliance with the budgetary requirements.
A separate management report will be issued lo the Board and management of the Department of Juvenile Justice 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 Juvenile Justice 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 16,201 1

Rus1sell W. Hinton. CPA, CGFM State Auditor

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

Administration State Appropriation Statc Gencral Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvesmnt Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund
- Stabilization Funds Govcrnmcnt Scrvices
Other Funds

Original Appropriation

Amended Appropriation

Community Nun-Secure Commitment Statc Appmpriation State Gcncral Funds
- State Funds Prior Year Carry-Ovcr
State Gelleral Funds - Prior Ycar
Amrican Recovery and Reinvestment Ad of 2009 Federal Funds Not Specifically Identified
State Fiscal Stabilization Fund
Stabilization Funds - Government Services
Other Funds
Total Community Nan-Secure Commitment
Community Supervision State Appmpriation Statc General Funds Federal Funds Fcdcral Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Statc Fiscal Stabilization Fund Stabilization Funds - Govcmrnent Services Other Funds
TotPl Community SupervMon

nnnl Budget

Funds
Current Year Revenues

Available Compared to Btdmt

Prior Year Reserve

Tala1

Carry-Over

Funds Available

Varlpnce Positive (Negative)

ExpendituresCompared to Budget

Variance

Actual

Positive Rlegntive)

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

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

Secure Cmunibnent (YDCF) State Appmpriation State General Funds Federal Funds Federal Funds Not Specifically ldcntificd Amrican Recovery and Reinvestment A d of 2009 Federal Funds Not Specifically Identified State Fiscal StabilizationFund
- StabilizationFunds Government Services
Other Funds
Total Secure Canmitment (YUCs)
Secure Detention (RYDCs) State Appropriation State Gewral Funds Fcdeml Funds Federal Funds Not SpecificallyIdentified Amrican Recovery and Reinvestment Act of 2009 Federal Funds Not Specificallyldcntikd State Fiscal StabilizationFund Stabilization Funds - Governmnt Services Other Funds
Total Secure Detention ( R Y m )
Chlldren & Youth Coordinating Stare Appropriation State Genela1 Funds State Funds - Prior Year Carry-Over
- State Genclal Funds Prior Year
Federal Funds
Federal Funds Not SpecificallyIdentified
Other Funds
Total Children & Youth Coordinadng
Budget Unit Totals

Original Appropriation

Amended Appropriation

8l.snal Budget

Funds
Cbrrent Year Revenues

Available Compared to Budget

Prior Year Resorve

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Podlive (Negative)

Excess (Deficiency) d Fuods Available
Overl(Under) Expenditures

Department of Juvenile Justice
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30,2011
Adminislratlon State Appropriation State Gcwral Funds Federal Funds Fcderal Funds Not Specifically ldentified Amrican Recovery and Reinveslnrrn An of 2009 Federal Funds Not Specifically Identified Stale fiscal StabilizationFund StabilizationFunds - Oovcrnment Services Other Funds
Total Administration
Community Non-Secure Commitment State Appmpriadon State General Funds
Stnte Funds - Prior Year Carry-Over Stare General Funds - Prior Year
Amrican Recovery and Reinveswrn Act of 2009 Federal Funds Not SpecificallyIdentified
State Fixal Stnbilimion Fund
Stabilizruion Funds - Government Services
Other Funds
Total Communlty Non-Secnre Commitment
Community Supervision Statc Appmpriation State Gensral Funds Federal Funds Federal Funds Not Specifically Identified Amcrican Recovery and Rcinvestmcnl Act of 2009 Federal Funds Not Specifically Identified State Rscal StabilizationFund
StabilizationFunds - Govcmment Services
O k r Funds
Total Communlty Supervision
Secure C d b n e n t (YM3s) Statc Appropriation State General Funds Fedoral Funds Federal Funds Not SpecificallyIdentified Amrican Recowry and Reinvesunern A n of 2009 Federal Funds Not SpecificallyIdentified Statc Fiscal Stabilization Fund
StabilizationFunds - Oovernmcnt Services
Other Funds
T d Secure Commitment (YDCs)

Beginning Fund Balanee/(Ueficit)
July 1

Fund Balance Carried Over from
Prior Period
sFunds Available

Return of k3scd Year 2010
Surplus

Prior Period Adjustments

Other Adjurbwnts

Early Return of Fised Year 2011
Surplrus

Excpss ( M ~ d e n c y ) of Funds Available
Over/(Under) Expenditures

Ending Fund BaInncJ(Deficit)
Jlme 30

Analysis d Ending Fund Balance

Rescwed

Surpld(Defidt)

Total

Department of Juvenile Justice
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30,2011
Secure Detention (RYDCs)
State Appropriation State G e n e d Funds
Federal Funds Federal Funds Not Specifically Identified
Amcrican Recovery and RcinvesWm Ad of 2009 kderal Funds Not SpecificallyIdentilied
State Rscal Stabilization Fund Stabilization Funds - GovernmentServices
O t b r Funds
Total Secure Uetention (RYWs)
Children & YmUl Coordinating Stak Appropriation State General Funds State Funds - Prior Year Carry-Ovcr State General Funds - Prior Year kderal Funds Federal Funds Not Specifically Identified O h r Funds
ToW Children Pt Youth Coordinating
Program Not Identifled State Appropriation State General Funds Federal Funds FederalFunds Nor SpecificallyIdentified Other Funds
Total Program No1 Identitied
Total Operating Activity
Yrla Year Reservea Not Avdl&le for Expenditure In~tuories
Budget Unit Totals

Beginning Fund Balancd(Deficlt)
Jdy 1

Fund Balance Carried Over frmn
Prlw Period
os Funds Availnble

Ketwn of b'iscal Year 2010
Surplus

Prior Period Adjwlmenls

Other Adjustments

ffirly Return of Fiscal Year 2011
Surplus

d ~ u n &~vailabie E d n g Fund

Over/(Under)

Bslencd(DeAcit)

Expmditures

June M

Amlyds d Ending Fund Balance

Resewed

Surplud(Delidt)

Total

Summary of Ending Fund Balance Resewed
Inventories UtIt'eSe~edU, ndesipated
Surplus
- Total Ending FuadBalance June M

S

950.748.44 $

- $

950,748.44

7,469,856.30

7,469.856.30

$

950.748.44 $ 7,469,856.30 $ 8,420,604.74