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