Fiscal
Year 2013
Department of Public
Safety
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 SAFETY
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
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COMPLIANCE SECTION
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INDEPENDENT ACCOUNTANT'S REPORT
Colonel Mark W. McDonough, Commissioner Department of Public Safety
and Members of the Department of Public Safety
Mr. Lyn Pardue, Executive Director Goergia Firefighter Standards and Training Council
and Members of the Georgia Firefighter Standards and Training Council
Mr. Harris Blackwood, Director Office of Highway Safety
Mr. Ken Vance, Executive Director Georgia Peace Officer Standards and Training Council
and Members of the Georgia Peace Officer Standards and Training Council
Mr. Tim Bearden, Director Georgia Public Safety Training Center
and Members of the Georgia Public Safety Training Center
We have examined the Department of Public Safety's compliance with the 2013 Appropriations Act, as amended, (Final Budget) and Article VII, Section IV Paragraph VIII of the Constitution of the State of Georgia for fiscal year ended June 30, 2013. Also included in our examination were the following four administratively attached organizations, whose budgets were included in Section 38: Public Safety, Department of of the 2013 Amended Appropriations Act:
Georgia Firefighter Standards and Training Council Office of Highway Safety Georgia Peace Officer Standards and Training Council Georgia Public Safety Training Center
Management for each of these organizations is responsible for their 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 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 Safety and the four 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 Safety's and the four 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 Safety, Georgia Firefighter Standards and Training Council, Office of Highway Safety, Georgia Peace Officer Standards and Training Council, and Georgia Public Safety Training Center complied, in all material respects, with the aforementioned requirements for the fiscal year ended June 30, 2013.
ii
Department of Public Safety
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013
Aviation State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Aviation
Capitol Police Services Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Capitol Police Services
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Executive Security Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Executive Security Services
Field Offices and Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Field Offices and Services
Motor Carrier Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Motor Carrier Compliance
Specialized Collision Reconstruction Team State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Specialized Collision Reconstruction Team
Troop J Specialty Units State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Troop J Specialty Units
Original Appropriation
Amended Appropriation
Final Budget
Funds
Current Year Revenues
$ 3,114,878.00 $ 3,116,012.00 $ 3,116,012.00 $ 3,116,012.00
200,000.00 174,000.00
243,034.00 4,100,000.00
249,885.00 5,227,946.00
249,883.63 1,227,946.00
3,488,878.00
7,459,046.00
8,593,843.00
4,593,841.63
6,897,999.00
6,897,999.00
7,372,499.00
7,372,499.00
173,623.00 7,414,423.00
7,588,046.00
173,622.50 7,413,848.49
7,587,470.99
8,249,014.00
141,571.00 110,010.00
8,500,595.00
8,135,485.00
141,571.00 3,510.00
8,280,566.00
8,135,485.00
187,609.00 16,962.00
8,340,056.00
8,135,485.00
53,548.42 16,960.51
8,205,993.93
1,602,488.00
54,000.00
1,656,488.00
1,790,127.00
336,765.00
2,126,892.00
1,790,127.00
88.00 154,130.00
1,944,345.00
1,790,127.00
88.00 154,130.00
1,944,345.00
77,541,397.00
12,592,428.00 6,372,400.00
96,506,225.00
76,250,579.00
8,096,038.00 8,772,400.00
93,119,017.00
76,250,579.00
7,452,011.00 11,966,727.00
95,669,317.00
76,250,579.00
5,534,609.93 9,025,507.51
90,810,696.44
10,125,133.00
6,699,743.00 6,580,387.00
23,405,263.00
3,926,364.00
6,277,159.00 13,187,197.00
23,390,720.00
3,926,364.00
7,911,361.00 14,979,239.00
26,816,964.00
3,926,364.00
7,911,355.33 13,111,158.98
24,948,878.31
3,274,853.00
-
3,274,853.00
3,275,664.00
205,538.00
3,481,202.00
3,275,664.00
74,761.00 -
3,350,425.00
3,275,664.00
74,760.83 -
3,350,424.83
1,502,013.00 -
1,502,013.00
1
1,502,824.00
-
1,502,824.00
1,502,824.00
1,582.00 65,000.00
1,569,406.00
1,502,824.00
1,581.94 64,999.02
1,569,404.96
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
$
-$
- $ 3,116,012.00 $
- $ 3,115,033.99 $
978.01 $
978.01
-
-
249,883.63
(1.37)
249,883.63
1.37
-
-
-
1,227,946.00
(4,000,000.00)
1,227,946.00
4,000,000.00
-
-
-
4,593,841.63
(4,000,001.37)
4,592,863.62
4,000,979.38
978.01
-
-
173,622.50
(0.50)
173,622.50
0.50
-
-
-
7,413,848.49
(574.51)
7,413,848.49
574.51
-
-
-
7,587,470.99
(575.01)
7,587,470.99
575.01
-
-
134,059.92 -
134,059.92
-
8,135,485.00
-
187,608.34
-
16,960.51
-
8,340,053.85
-
(0.66) (1.49)
(2.15)
8,132,014.36
187,608.34 16,960.51
8,336,583.21
3,470.64
0.66 1.49
3,472.79
3,470.64
-
3,470.64
-
-
1,790,127.00
-
1,788,371.71
1,755.29
1,755.29
-
-
88.00
-
88.00
-
-
-
-
154,130.00
-
154,130.00
-
-
-
-
1,944,345.00
-
1,942,589.71
1,755.29
1,755.29
-
2,258,491.16 1,392,754.80
3,651,245.96
-
76,250,579.00
-
76,229,109.35
-
7,793,101.09
-
10,418,262.31
341,090.09 (1,548,464.69)
7,452,001.65 9,566,718.17
-
94,461,942.40
(1,207,374.60)
93,247,829.17
21,469.65
9.35 2,400,008.83
2,421,487.83
21,469.65
341,099.44 851,544.14
1,214,113.23
-
2,257,145.21
2,257,145.21
-
3,926,364.00
-
7,911,355.33
-
15,368,304.19
-
27,206,023.52
-
(5.67) 389,065.19
389,059.52
3,912,322.99
7,911,355.33 14,979,237.51
26,802,915.83
14,041.01
5.67 1.49
14,048.17
14,041.01
389,066.68
403,107.69
-
-
3,275,664.00
-
3,274,059.33
1,604.67
1,604.67
-
-
74,760.83
(0.17)
74,760.83
0.17
-
-
-
-
-
-
-
-
-
-
3,350,424.83
(0.17)
3,348,820.16
1,604.84
1,604.67
-
-
1,502,824.00
-
1,501,792.97
1,031.03
1,031.03
-
-
1,581.94
(0.06)
1,581.94
0.06
-
-
-
64,999.02
(0.98)
64,999.02
0.98
-
-
-
1,569,404.96
(1.04)
1,568,373.93
1,032.07
1,031.03
(continued)
2
Department of Public Safety
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013
Agencies Attached for Administrative Purposes
Firefighters Standards and Training Council State Appropriation State General Funds
Office of Highway Safety State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Office of Highway Safety
Peace Officers Standards and Training Council State Appropriation State General Funds Other Funds
Total Peace Officers Standards and Training Council
Public Safety Training Center State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Public Safety Training Center
Budget Unit Totals
Original Appropriation
Amended Appropriation
Final Budget
Funds
Current Year Revenues
635,005.00
634,993.00
634,993.00
634,993.00
368,599.00
17,086,129.00 1,077,424.00
18,532,152.00
446,399.00
17,327,181.00 455,502.00
18,229,082.00
446,399.00
15,660,582.00 533,903.00
16,640,884.00
446,399.00
12,671,600.69 371,677.91
13,489,677.60
2,471,897.00 88,461.00
2,560,358.00
2,378,343.00 358,051.00
2,736,394.00
2,378,343.00 732,228.00
3,110,571.00
2,378,343.00 732,227.67
3,110,570.67
10,611,301.00
1,778,300.00 2,096,774.00
14,486,375.00
10,432,884.00
1,739,391.00 3,856,774.00
16,029,049.00
10,432,884.00
2,438,908.00 4,420,528.00
17,292,320.00
10,432,884.00
1,459,772.48 4,127,941.39
16,020,597.87
$ 181,446,204.00 $ 184,362,284.00 $ 191,551,170.00 $ 176,266,895.23
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
-
381,467.03 381,467.03
-
-
$ 6,423,918.12 $
-
634,993.00
-
616,050.26
18,942.74
18,942.74
-
446,399.00
-
446,224.00
-
12,671,600.69
-
753,144.94
(2,988,981.31) 219,241.94
12,670,383.19 367,361.12
-
13,871,144.63
(2,769,739.37)
13,483,968.31
175.00
2,990,198.81 166,541.88
3,156,915.69
175.00
1,217.50 385,783.82
387,176.32
-
2,378,343.00
-
732,227.67
-
3,110,570.67
(0.33)
(0.33)
2,364,154.49 617,858.85
2,982,013.34
14,188.51 114,369.15
128,557.66
14,188.51 114,368.82
128,557.33
-
10,432,884.00
-
10,431,489.04
-
1,459,772.48
-
4,127,941.39
(979,135.52) (292,586.61)
1,459,772.48 4,122,972.51
-
16,020,597.87
(1,271,722.13)
16,014,234.03
1,394.96
979,135.52 297,555.49
1,278,085.97
1,394.96
4,968.88
6,363.84
- $ 182,690,813.35 $ (8,860,356.65) $ 180,523,712.56 $ 11,027,457.44 $ 2,167,100.79
4