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