State Board of Pardons and Paroles
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
STATE BOARD OF PARDONS AND PAROLES BUDGETARY COMPLIANCE REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2013
-TABLE OF CONTENTS-
COMPLIANCE SECTION
Independent Accountant's Report ......... ...... ...... ......... ........................ ....................... ...... ......... .. .. ........ i Statement of Funds Available and Expenditures Compared to Budget
By Program and Funding Source Budget Fund ............................................................................................................... 1
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COMPLIANCE SECTION
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DEPARTMENT OF AUDITS AND ACCOUNTS
270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400
Greg S. Griffin
STATE AUDITOR (404) 656-2180
INDEPENDENT ACCOUNTANT'S REPORT
Mr. Michael Nail, Executive Director State Board of Pardons and Paroles
and Members of the State Board of Pardons and Paroles
We have examined the State Board of Pardons and Paroles' compliance with the 2013 Appropriations Act, as amended, (Final Budget) and Article VII, Section IV Paragraph VIII of the Constitution ofthe State of Georgia for fiscal year ended June 30,2013. Management is responsible for the 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 ofbudgetary 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 ofFunds 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 ofFunds 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 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 Certified Public Accountants and, accordingly, include examining, on a test basis, evidence about the State Board of Pardons and Paroles' 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 detetmination on the aforementioned 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 State Board of Pardons and Paroles complied, in all material respects, with the aforementioned requirements for the fiscal year ended June 30, 2013.
A separate management report will be issued to the Board and management of the 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 the State Board of Pardons and Paroles 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,
October 25, 2013
Greg S. Griffin State Auditor
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State Board of Pardons and Paroles
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30,2013
Board Administration State Appropriation State General Funds American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Board Administration
Clemency Decisions State Appropriation State General Funds Other Funds
Total Clemency Decisions
Parole Supervision 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 Parole Supervision
Victim Services State Appropriation State General Funds
Budget Unit Totals
Original Al!l!rol!riation
Amended Aeeroeriation
Final Budset
Funds Current Year
Revenues
$ 4,952,894.00 $ 4,776,712.00 $ 4,776,712.00 $ 4,776,7 12.00
60,000.00 2,247.00
60,000.00 2 ,579.83
4,952,894.00
4 776 712.00
4,838 ,959.00
4 839 29 1.83
II ,6 10,330.00 11,610,330.00
II ,60 I,066.00 11 ,601,066.00
11 ,60 1,066.00 1,510.00
II 16021576.00
II ,60 I,066.00 I ,568.33
11 ,602,634.33
36,867,564.00 806,050.00
37,673,614.00
36,243,963.00 806,050.00
37,050,0 13.00
36,243,963.00 341,339.00 79,419.00
1,279,687.00
37 944,408.00
36,243,963 .00 90,666.33 78,723 .00
1,022, 183.66
37,435,535 .99
450,983.00
450,701.00
450,701.00
450,70 1.00
$ 54,687,821.00 $ 53,878,492.00 $ 54,836,644.00 $ 54,328, 163. 15
Available Coml!ared to Budset
Prior Year Reserve Program Transfers
Carry-Over
or Adjustments
Total Funds Available
Variance Positive (Nesative)
E~nditures Coml!ared to Budset
Variance
Actual
Positive (NCJ!ative)
Excess (Deficiency) of Funds Available
Over/(Under) EXJ!enditures
$
$
$ 4,776,7 12.00 $
$ 4,611,581.24 $
165,130.76 $
165,130.76
60,000.00 2,579.83
332.83
60,000.00 2,246.80
0.20
333.03
4 839 291.83
332.83
4 673 828.04
165 130.96
165 463.79
I 1,601,066.00 1,568 .33
11,602,634.33
58.33 58.33
I 1,554,254.66 1,509.45
II 555 764.11
46,8 11.34 0.55
46 811.89
46,811.34 58.88
46 870.22
615,039.10 4,136.52
619 175.62
36,243,963.00 705 ,705.43 78,723.00
1,026,320.18
38,054,711.61
364,366.43
(696.00) (253,366.82)
110 303.61
35,446,452.1 5 329,798 . 19 78,723.00
1,025,015.1 5
36 879 988.49
797 ,510.85 11 ,540.8 1 696.00
254,671.85
I 064419.51
797,510.85 375,907.24
1,305.03 I 174 723 .1 2
$
619 175.62 $
450,701.00
414,252 .93
36,448 .07
36,448.07
$ 54,947 338.77 $
110 694.77 $ 53,523,833.57 $ I ,312,810.43 $ 1,423,505.20
2