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

Fiscal

Year 2013

Department of Natural

Resources

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 NATURAL RESOURCES 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 ........................................ 8

(This page intentionally left blank)

COMPLIANCE SECTION

(This page intentionally left blank)

(This page intentionally left blank)

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

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

Coastal Resources State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

$ 2,114,490.00 $ 2,042,004.00 $ 2,042,004.00 $ 2,042,004.00

4,383,197.00 197,795.00

4,470,663.00 110,329.00

5,738,135.00 169,789.00

4,621,899.85 124,883.15

Total Coastal Resources

6,695,482.00

6,622,996.00

7,949,928.00

6,788,787.00

Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

11,559,274.00
110,000.00 39,065.00

11,457,157.00
110,000.00 39,065.00

11,457,157.00
110,000.00 39,065.00

11,457,157.00
7,840.63 37,523.37

Total Departmental Administration

11,708,339.00

11,606,222.00

11,606,222.00

11,502,521.00

Environmental Protection State Appropriation State General Funds Federal Funds Federal Highway Administration - Highway Planning and Construction Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds

25,928,053.00
32,861,619.00
57,028,515.00

25,279,200.00
32,861,619.00
56,778,515.00

25,279,200.00
8,509,544.00 36,460,398.00
459,346.00 60,328,016.00

25,279,200.00
8,436,283.20 35,742,690.66
47,565,097.40

Total Environmental Protection

115,818,187.00

114,919,334.00

131,036,504.00

117,023,271.26

Hazardous Waste Trust Fund State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Itemized Other Funds

3,397,423.00
-
-

3,397,423.00
-
-

3,397,423.00
553,086.00
-

3,397,423.00
-
-

Total Hazardous Waste Trust Fund

3,397,423.00

3,397,423.00

3,950,509.00

3,397,423.00

Historic Preservation State Appropriation State General Funds Federal Funds Federal Highway Administration - Highway Planning and Construction Federal Funds Not Specifically Identified Other Funds

1,306,663.00
11,607.00 1,009,180.00
-

1,299,626.00
11,607.00 1,009,180.00
-

1,299,626.00
279,129.00 3,056,412.00
102,901.00

1,299,626.00
279,129.00 2,636,445.21
92,468.85

Total Historic Preservation

2,327,450.00

2,320,413.00

4,738,068.00

4,307,669.06

1

Available Compared to Budget

Prior Year Reserve Program Transfers

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

$

-$

87,072.83
87,072.83

- $ 2,042,004.00 $

- $ 2,021,520.68 $

20,483.32 $

-

4,621,899.85

(1,116,235.15)

4,627,610.11

1,110,524.89

-

211,955.98

42,166.98

107,461.02

62,327.98

-

6,875,859.83

(1,074,068.17)

6,756,591.81

1,193,336.19

20,483.32
(5,710.26) 104,494.96 119,268.02

-
10,804.65
10,804.65

-

11,457,157.00

-

7,840.63

-

48,328.02

-

11,513,325.65

-
(102,159.37) 9,263.02
(92,896.35)

11,428,789.81
7,840.63 -
11,436,630.44

28,367.19
102,159.37 39,065.00
169,591.56

28,367.19
48,328.02
76,695.21

-
-
29,675,488.27
29,675,488.27

-

25,279,200.00

-

8,436,283.20

-

35,742,690.66

-

-

-

77,240,585.67

-

146,698,759.53

-
(73,260.80) (717,707.34)
(459,346.00) 16,912,569.67
15,662,255.53

25,127,981.75
8,436,283.20 35,742,691.79
53,508,379.36
122,815,336.10

151,218.25
73,260.80 717,706.21
459,346.00 6,819,636.64
8,221,167.90

151,218.25
(1.13)
23,732,206.31
23,883,423.43

-
595,314.00
595,314.00

-

3,397,423.00

-

595,314.00

-

-

-

-

-

3,992,737.00

-
42,228.00
42,228.00

3,395,298.08
552,818.70
3,948,116.78

2,124.92
267.30
2,392.22

2,124.92
42,495.30
44,620.22

-
12,508.90
12,508.90

-

1,299,626.00

-

279,129.00

-

2,636,445.21

-

104,977.75

-

4,320,177.96

-
(419,966.79)
2,076.75
(417,890.04)

1,297,954.39
279,129.00 2,636,445.21
71,471.03
4,284,999.63

1,671.61
419,966.79 31,429.97
453,068.37

1,671.61
33,506.72
35,178.33 (continued)

2

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

Land Conservation State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Itemized Other Funds
Total Land Conservation
Parks, Recreation and Historic Sites State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Parks, Recreation and Historic Sites

Original Appropriation

Amended Appropriation

-

-

-

-

-

-

-

-

-

-

Final Budget

Funds Current Year
Revenues

-

-

-

-

-

-

-

-

-

-

13,696,318.00
1,704,029.00
41,480,954.00 56,881,301.00

13,385,764.00
1,704,029.00
41,480,954.00 56,570,747.00

13,385,764.00
3,341,810.00
41,480,954.00 58,208,528.00

13,385,764.00
2,878,410.09
31,511,436.44 47,775,610.53

Pollution Prevention Assistance Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Pollution Prevention Assistance
Solid Waste Trust Fund State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Itemized Other Funds
Total Solid Waste Trust Fund
Wildlife Resources State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Wildlife Resources
Georgia State Games Commission State Appropriation State General Funds

96,580.00
115,313.00
211,893.00

96,580.00
115,313.00
211,893.00

102,000.00
115,313.00
217,313.00

100,349.91
1,016.81
101,366.72

1,923,479.00
1,923,479.00

1,865,775.00
1,865,775.00

1,865,775.00
127,311.00 -
1,993,086.00

1,865,775.00
25.00 1,865,800.00

32,129,399.00
-
13,937,944.00 9,014,756.00 55,082,099.00

31,201,053.00
-
13,837,944.00 8,785,162.00 53,824,159.00

31,201,053.00
-
30,265,391.00 13,687,646.00 75,154,090.00

31,201,053.00
-
27,114,895.99 10,572,127.46 68,888,076.45

-

-

-

-

Budget Unit Totals

$ 254,045,653.00 $ 251,338,962.00 $ 294,854,248.00 $ 261,650,525.02

3

Available Compared to Budget

Prior Year Reserve Program Transfers

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

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
-
679,933.20 679,933.20

-

13,385,764.00

-

13,227,462.83

158,301.17

-

2,878,410.09

(463,399.91)

2,878,410.09

463,399.91

-

-

-

-

-

-

32,191,369.64

(9,289,584.36)

31,254,346.56

10,226,607.44

-

48,455,543.73

(9,752,984.27)

47,360,219.48

10,848,308.52

158,301.17
-
937,023.08 1,095,324.25

430,156.99 430,156.99
127,310.30
127,310.30
1,356,710.00
17,184,311.64 18,541,021.64
-
$ 50,159,610.78 $

-

100,349.91

(1,650.09)

100,349.91

-

-

-

-

431,173.80

315,860.80

54,660.88

-

531,523.71

314,210.71

155,010.79

1,650.09
60,652.12
62,302.21

-
376,512.92
376,512.92

-

1,865,775.00

-

127,310.30

-

-

-

25.00

-

1,993,110.30

-
(0.70) -
25.00 24.30

1,242,431.20
127,310.30 -
1,369,741.50

623,343.80
0.70 -
623,344.50

623,343.80
25.00 623,368.80

-

31,201,053.00

-

30,512,522.27

-

1,356,710.00

1,356,710.00

-

-

27,114,895.99

(3,150,495.01)

27,114,895.99

-

27,756,439.10

14,068,793.10

10,654,811.07

-

87,429,098.09

12,275,008.09

68,282,229.33

688,530.73
-
3,150,495.01 3,032,834.93 6,871,860.67

688,530.73
1,356,710.00
17,101,628.03 19,146,868.76

-

-

-

-

-

-

- $ 311,810,135.80 $ 16,955,887.80 $ 266,408,875.86 $ 28,445,372.14 $ 45,401,259.94

4

FINDINGS SECTION

(This page intentionally left blank)

DEPARTMENT OF NATURAL RESOURCES 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-462-11-101 Previously Reported Corrective Action Implemented FS-462-12-100 Previously Reported Corrective Action Implemented
10