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 (This page intentionally left blank) COMPLIANCE SECTION (This page intentionally left blank) 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 ll (This page intentionally left blank) 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