Fiscal State Board of Pardons a--l Paroles Budgetary Compliance Report For the Fiscal Year Ended June 30,2010 Department of Audits and Accounts Russell W, Hlntun State Auditor State Government Division John A, Thornton, Director STATEBOARDOF PARDONASND PAROLES BUD(;ETARYCOMPLIANCREEPORT FORTHE FISCAI,YEARENDEDJUNE 30,2010 -TABLEOF CONTENT- S Page Independent Accountant's Report ......................................................................................................i.. Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund ..............................................................................................................1. (This page intentionally left blank) (This page intentionally left blank) DEPARTMEONFTAUDITASND ACCOUNTS 270 Washington St. S.W. Suite 1-156 Atlanta, Georgia 30334 RUSSELWL. HINTON STATE AUDITOR (404)656-2174 INDEPENDENT ACCOUNTANT'S REPORT The Honorable Michael Nail, Director of Parole Georgia State Board of Pardons and Paroles and Members of the Georgia State Board of Pardons and Paroles We have examined the Georgia State Board of Pardons and Paroles' compliance with the 20 10 Appropriations Act, as amended, (Final Budget) and Article VII, Section 1V Paragraph VIIl of the Constitution of the State of Georgia for fiscal year ended June 30,2010. Management is respoilsible for the Georgia State Board of Pardons and Paroles' compliance with the following requirements; An appropriated budget unit cannot overspend their authorized budgeted amounts at the legal level of'budgetary control (funding 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 V11, Section IV Paragraph VIlI 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) Expcnditures in the Statement qf'FundsAvuiluble und Expenditures Compared to Budget by I'rogrum und ii'unding Source Budget b'und are not negative variances. Our responsibility is to express an opinion on compliance with the aforementioned requirements for the Georgia State Board of Pardons and Paroles based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of'certiiled Public Accountants and, accordingly, include examining, on a lest basis, evidence about the Georgia State Board of Pardons and I'aroles' compliance with those (This page intentionally left blank) 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 aforeinentioncd organization's compliance with the specified requirements; however, our report may be useful to legal counsel or others in making such determinations. In our opinion, the Georgia State Board of Pardons and Paroles complied, in all material respects, with the aforementioned requirements for the fiscal year ended June 30, 2010. A separate management report will be issued to the Board and management of the Georgia State Board of Pardons and Paroles 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 lhe Georgia State Board of Pardons and Paroles and management of the State of' Georgia, including the Governor and the Georgia Gcncral 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, Decembcr 10,2010 Russell W. Hinton, CPA, CGFM State Auditor State Board of Pardons and Paroles Statement of Funds Available and Expenditures Compared ta Budget By Program and Funding Source Sudget Fund For the Fiscal Year Ended June 30,2010 Iioilrd Admit~istration St:ite Appn~pr~:it~on State General Fuildr l:ctleral Ijundr 1:cdcral I'ot~drNot Specifically ldent~lied A~nericdnKecovery and Keinvebtmenl Act of 2009 1.cdcl.al I:unda Not Spcc~fic:lllylrlcntllicd Original Appropri:ltiun Amended Apprtrpriat~un Clenlenry Decisions Sl.ltt. Appr(lprlal10n Slate Ccner:~IFunds Pedel-ill t:c~nil\ r:edet..ll I:unrlh Not Sl>ec~tici\llyIdent~tied Amci~ci~Rncct~veryand Rcinvc~tmtntAct of1009 I:edc~:~lI.unds Not Spcc~licnllyIdenttlied .l'ot;~lClemency Ijecisions I'nrtrle Supervisiun Stalc Appropri.~tinn S l d r Gcnrr,d Pur~d\ l.udc~al~ u n t l r I:cdcr.il I'unrl\ No1 Spcc~ficnllylclcnlilird A~tle~lc,iIn