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