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

Fiscal

Year 2013

Department of Public

Health

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 PUBLIC HEALTH 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 ....................................... 10

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COMPLIANCE SECTION

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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 of Funds 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 Department of Public Health and the two administratively attached organizations 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 Department of Public Health's and the two administratively attached organizations' 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 determination on the aforementioned organizations' compliance with the specified requirements; however, our report may be useful to legal counsel or others in making such determinations.

In our opinion, the Department of Public Health, the Brain and Spinal Injury Trust Fund, and the Georgia Trauma Care Network Commission complied, in all material respects, with the aforementioned requirements for the fiscal year ended June 30, 2013.

A summary of our opinions on compliance for the Department of Public Health and the administratively attached organizations is as follows:

Organization
Department of Public Health Brain and Spinal Injury Trust Fund Georgia Trauma Care Network Commission

Unqualified Qualified Adverse Disclaimer Opinion Opinion Opinion (No Opinion) X X
X

A separate management report will be issued to the Board and management of the Department of Public Health and the two administratively attached organizations, as applicable, disclosing other information pertinent to the financial and compliance activities of the organization.

ii

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

Adolescent and Adult Health Promotion State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Maternal and Child Health Services Block Grant Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adolescent and Adult Health Promotion
Adult Essential Health Treatment Services State Appropriation State General Funds Tobacco Settlement Funds State Funds - Prior Year Carry-Over Tobacco Settlement Funds - Prior Year Federal Funds Preventive Health and Health Services Block Grant
Total Adult Essential Health Treatment Services
Departmental Administration State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Emergency Preparedness/Trauma System Improvement State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Emergency Preparedness/Trauma System Improvement
Epidemiology State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Promote Health Info Tech Other Funds
Total Epidemiology

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$ 3,751,224.00 5,152,439.00
187,504.00 41,694.00
10,404,530.00 17,173,639.00
335,000.00
37,046,030.00

$ 3,633,981.00 5,152,439.00
1,000,000.00 149,000.00
10,404,530.00 16,534,474.00
1,237,224.00
38,111,648.00

$ 3,633,981.00 5,152,439.00
1,000,000.00 144,931.00
10,404,530.00 18,281,767.00
1,882,194.00
40,499,842.00

$ 3,633,981.00 5,152,439.00
904,039.55 144,929.34 10,404,530.00 18,279,964.93 1,786,732.03
40,306,615.85

611,737.00 6,613,249.00
225,197.00 7,450,183.00

611,737.00 6,613,249.00
300,000.00 7,524,986.00

611,737.00 6,613,249.00
109,786.00 435,656.00 7,770,428.00

611,737.00 6,613,249.00
435,655.50 7,660,641.50

20,360,920.00 131,795.00
1,807,258.00
5,275,140.00
-
27,575,113.00

21,075,984.00 131,795.00
1,807,258.00
471,900.00 5,375,140.00
-
28,862,077.00

21,075,984.00 131,795.00
11,910.00 -
250,000.00 11,743,677.00
3,925,934.00
37,139,300.00

21,075,984.00 131,795.00
11,905.12 -
249,627.72 11,679,122.37 3,724,034.35
36,872,468.56

2,753,939.00
280,000.00 839,434.00 39,943,575.00 100,976.00
43,917,924.00

2,403,939.00
280,000.00 100,000.00 34,747,019.00 221,976.00
37,752,934.00

2,403,939.00
324,500.00 100,000.00 26,003,463.00 547,604.00
29,379,506.00

2,403,939.00
321,428.89 95,098.00
25,872,522.23 489,835.63
29,182,823.75

4,049,176.00 115,637.00
196,750.00 4,764,766.00
42,756.00
9,169,085.00

4,049,176.00 115,637.00
196,750.00 4,764,766.00
42,756.00
9,169,085.00

4,049,176.00 115,637.00
6,780,714.00
93,887.00 115,135.00
11,154,549.00

4,049,176.00 115,637.00
6,151,307.97
93,886.76 115,135.38
10,525,143.11

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

$

-$

-

1,395,377.24

1,395,377.24

13,160.30 $ 3,647,141.30 $

-

5,152,439.00

13,160.30 $ 3,633,618.00 $

-

5,152,438.63

-

904,039.55

-

144,929.34

-

10,404,530.00

-

18,279,964.93

-

3,182,109.27

(95,960.45) (1.66) -
(1,802.07) 1,299,915.27

904,039.55 144,929.34 10,404,530.00 18,279,964.93 1,568,571.45

13,160.30

41,715,153.39

1,215,311.39

40,088,091.90

363.00 $ 0.37

13,523.30 0.37

95,960.45 1.66 -
1,802.07 313,622.55

1,613,537.82

411,750.10

1,627,061.49

109,786.44 109,786.44

-

611,737.00

-

6,613,249.00

-

109,786.44

-

435,655.50

-

7,770,427.94

0.44 (0.50) (0.06)

611,713.63 6,176,448.00
109,786.00 435,655.50 7,333,603.13

23.37 436,801.00
0.50 436,824.87

23.37 436,801.00
0.44 -
436,824.81

-
80,860.65
80,860.65

-

21,075,984.00

-

131,795.00

-

11,905.12

-

-

-

249,627.72

-

11,679,122.37

-

3,804,895.00

-

36,953,329.21

-
(4.88) -
(372.28) (64,554.63) (121,039.00)
(185,970.79)

21,071,066.28 131,795.00
11,905.12 -
249,627.72 11,670,215.41 3,755,367.81
36,889,977.34

4,917.72 -
4.88 -
372.28 73,461.59 170,566.19
249,322.66

4,917.72 -
8,906.96 49,527.19
63,351.87

-
203,526.10
203,526.10

-

2,403,939.00

-

321,428.89

-

95,098.00

-

25,872,522.23

-

693,361.73

-

29,386,349.85

-
(3,071.11) (4,902.00) (130,940.77) 145,757.73
6,843.85

2,403,665.33
316,326.82 95,098.00
25,870,886.23 399,444.06
29,085,420.44

273.67
8,173.18 4,902.00 132,576.77 148,159.94
294,085.56

273.67
5,102.07 -
1,636.00 293,917.67
300,929.41

-

-

4,049,176.00

-

4,048,873.89

302.11

302.11

-

-

115,637.00

-

115,636.93

0.07

0.07

-

-

-

-

-

-

-

-

-

6,151,307.97

(629,406.03)

6,151,307.97

629,406.03

-

-

-

93,886.76

(0.24)

93,886.76

0.24

-

-

-

115,135.38

0.38

83,288.50

31,846.50

31,846.88

-

-

10,525,143.11

(629,405.89)

10,492,994.05

661,554.95

32,149.06

(continued)

2

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

Immunization State Appropriation State General Funds Federal Funds Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Immunization
Infant and Child Essential Health Treatment Services State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Infant and Child Essential Health Treatment Services
Infant and Child Health Promotion State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Infant and Child Health Promotion
Infectious Disease Control State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Infectious Disease Control
Inspections and Environmental Hazard Control State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Inspections and Environmental Hazard Control

Original Appropriation

Amended Appropriation

2,505,125.00
500,000.00 7,049,716.00
-
10,054,841.00

2,505,125.00
500,000.00 7,905,559.00
780.00 -
10,911,464.00

22,079,771.00
8,655,982.00 -
17,903,475.00 75,000.00
48,714,228.00

20,204,685.00
8,698,918.00 -
18,566,001.00 75,000.00
47,544,604.00

12,203,708.00
-
10,623,280.00 119,108.00
276,006,719.00 119,826.00
299,072,641.00

12,176,208.00
-
10,623,280.00 119,108.00
246,283,799.00 50,316,634.00
319,519,029.00

30,499,493.00
84,489.00 60,292,583.00
-
90,876,565.00

30,499,493.00
84,489.00 60,292,583.00
-
90,876,565.00

3,571,617.00
200,210.00 223,000.00 547,530.00 618,231.00
5,160,588.00

3,571,617.00
200,210.00 223,000.00 547,530.00 618,231.00
5,160,588.00

Final Budget

Funds Current Year
Revenues

2,505,125.00
8,789,081.00
13,251,423.00
24,545,629.00

2,505,125.00
8,719,081.87
(52.53) 13,841,349.88
25,065,504.22

20,204,685.00
11,676,628.00 141,500.00
17,619,628.00 532,059.00
50,174,500.00

20,204,685.00
11,031,793.36 116,685.60
17,618,040.29 531,571.85
49,502,776.10

12,176,208.00
-
10,623,280.00 -
249,425,177.00 56,249,680.00
328,474,345.00

12,176,208.00
-
5,784,204.66 -
248,553,014.48 55,260,104.17
321,773,531.31

30,499,493.00
70,765,666.00
-
101,265,159.00

30,499,493.00
61,584,389.34
353,598.23
92,437,480.57

3,571,617.00
100,000.00 216,000.00 1,690,918.00 1,059,375.00
6,637,910.00

3,571,617.00
100,000.00 215,799.52 1,687,843.75
49,226.03
5,624,486.30

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

-
-
1,232,270.20
1,232,270.20

-

2,505,125.00

-

2,504,562.59

562.41

-

-

-

8,719,081.87

(69,999.13)

8,719,081.87

69,999.13

-

(52.53)

-

15,073,620.08

(52.53) 1,822,197.08

(52.53) 10,575,465.31

52.53 2,675,957.69

-

26,297,774.42

1,752,145.42

21,799,057.24

2,746,571.76

562.41
-
4,498,154.77
4,498,717.18

-
835.00
835.00

-

20,204,685.00

-

11,031,793.36

-

116,685.60

-

17,618,040.29

-

532,406.85

-

49,503,611.10

-
(644,834.64) (24,814.40)
(1,587.71) 347.85
(670,888.90)

20,204,482.95
11,031,793.36 116,685.60
17,617,973.79 446,856.02
49,417,791.72

202.05
644,834.64 24,814.40 1,654.21 85,202.98
756,708.28

202.05
66.50 85,550.83
85,819.38

-
-
8,160,121.69
8,160,121.69

-

12,176,208.00

-

-

-

5,784,204.66

-

-

-

248,553,014.48

-

63,420,225.86

-

329,933,653.00

-
-
(4,839,075.34) -
(872,162.52) 7,170,545.86
1,459,308.00

12,175,842.71
-
5,784,204.66 -
248,553,014.48 52,765,466.97
319,278,528.82

365.29
-
4,839,075.34 -
872,162.52 3,484,213.03
9,195,816.18

365.29
-
10,654,758.89
10,655,124.18

-
53,645.00
53,645.00

-

30,499,493.00

-

30,493,370.72

-

-

-

61,584,389.34

-

407,243.23

(9,181,276.66)
407,243.23

60,868,649.38
-

-

92,491,125.57

(8,774,033.43)

91,362,020.10

6,122.28
9,897,016.62
-
9,903,138.90

6,122.28
715,739.96 407,243.23
1,129,105.47

-
1,013,149.01
1,013,149.01

-

3,571,617.00

-

100,000.00

-

215,799.52

-

1,687,843.75

-

1,062,375.04

-

6,637,635.31

-
(200.48) (3,074.25) 3,000.04
(274.69)

3,571,589.27
100,000.00 215,799.52 1,687,843.75 582,886.91
6,158,119.45

27.73
200.48 3,074.25 476,488.09
479,790.55

27.73
479,488.13
479,515.86 (continued)

4

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

Public Health Formula Grants to Counties State Appropriation State General Funds Federal Funds Medical Assistance Program Other Funds
Total Public Health Formula Grants to Counties
Vital Records State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Vital Records
Agencies Attached for Administrative purposes
Brain and Spinal Injury Trust Fund State Appropriation Brain and Spinal Injury Trust Fund State Funds - Prior Year Carry-Over Brain and Spinal Injury Trust Fund - Prior Year Other Funds
Total Brain and Spinal Injury Trust Fund
Georgia Trauma Care Network Commission State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Total Georgia Trauma Care Network Commission

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

81,858,779.00
986,551.00 -
82,845,330.00

81,365,503.00
493,275.00 -
81,858,778.00

81,365,503.00
452,173.00
81,817,676.00

81,365,503.00
452,172.81
81,817,675.81

3,590,562.00 530,680.00 -
4,121,242.00

3,590,562.00 530,680.00 -
4,121,242.00

3,590,562.00 530,680.00
2,101,208.00
6,222,450.00

3,590,562.00 538,713.89
2,324,814.72
6,454,090.61

2,396,580.00
-
2,396,580.00

2,396,580.00
-
2,396,580.00

2,396,580.00
533,050.00 -
2,929,630.00

2,396,580.00
7,379.40
2,403,959.40

15,937,214.00 -
15,937,214.00

15,159,098.00 -
15,159,098.00

15,159,098.00 -
15,159,098.00

15,159,098.00 -
15,159,098.00

Budget Unit Totals

$ 684,337,564.00 $ 698,968,678.00 $ 743,170,022.00 $ 724,786,295.09

5

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

-

-

81,365,503.00

-

81,365,502.74

0.26

0.26

-

-

-

-

-

-

-

-

-

452,172.81

(0.19)

452,172.81

0.19

-

-

-

81,817,675.81

(0.19)

81,817,675.55

0.45

0.26

8,937.90
8,937.90

-

3,590,562.00

-

538,713.89

-

2,333,752.62

-

6,463,028.51

8,033.89 232,544.62
240,578.51

3,590,540.76 529,684.46
1,876,681.37
5,996,906.59

21.24 995.54 224,526.63
225,543.41

21.24 9,029.43 457,071.25
466,121.92

-
1,121,467.41 7,121.99
1,128,589.40

-

2,396,580.00

-

1,121,467.41

-

14,501.39

-

3,532,548.80

-
588,417.41 14,501.39
602,918.80

1,777,707.05
366,256.40 -
2,143,963.45

618,872.95
166,793.60 -
785,666.55

618,872.95
755,211.01 14,501.39
1,388,585.35

-
$ 13,387,098.63 $

-

15,159,098.00

-

-

-

15,159,098.00

-

15,145,871.96

-

-

-

15,145,871.96

13,226.04 -
13,226.04

13,226.04 -
13,226.04

13,160.30 $ 738,186,554.02 $ (4,983,467.98) $ 717,010,021.74 $ 26,160,000.26 $ 21,176,532.28

6

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FINDINGS SECTION

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DEPARTMENT OF PUBLIC HEALTH 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-405-12-100

Further Action Not Warranted

FS-405-12-100 Inadequate Journal Entry Documentation

Control Category:
Internal Control Impact: Compliance Impact:

Accounting Controls (Overall) General Ledger Budget Significant Deficiency Nonmaterial Noncompliance

This finding was for issues that are only relevant to the Budgetary Compliance of DPH for the SFY 2012.

10