Department of Driver Services budgetary compliance report for the fiscal year ended June 30, 2011 [June 30, 2011]

Fiscal
Budgetary Compliance
Report
For the Fiscal Year Ended June 30,2011
Department of Audits and Accounts
Russell W. Hinton State Auditor
State Government Division John A. Thornton, Director

FORTHE FISCALYEARENDEDJUNE30,201 1
-TABLEOF CONTENTS-
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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DEPARTMEONFTAUDITSAND ACCOUNTS 270 Washington St. S.W. Suite 1-156 Atlanta, Georgia 30334
RUSSELWL . HINTON
STATE AUDITOR
(404) 656-2174
INDEPENDENT ACCOUNTANT'S REPORT
The Honorable Gregory Dozier, Commissioner Department of Driver Services
and Members of the Department of Driver Services
We have examined the Department of Driver Services' compliance with the 201 1 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 30,201 1. Management is responsible for the Department of Driver Services' compliance with the following requirements:
An appropriated budget unit cannot overspend their authorized budgeted amounts at the legal level of budgetary control (finding 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 Driver Services 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 Driver Services' 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

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provide a legal determination on the aforementioned organization's compliance with the specified requirements; however, our report may be usefbl to legal counsel or others in making such determinations.
In our opinion, the Department of Driver Services complied, in all material respects, with the aforementioned requirements for the fiscal year ended June 30,2011.
A separate management report will be issued to the Board and management of the Department of Driver Services 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 Department of Driver Services 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.
Respectfblly submitted,

October 31,201 1

J Russell W. Hinton, CPA, CGFM State Auditor

Department of Driver Sewices
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30,2011

Customer Service Support State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Customer Scrvice Support
License Issuance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total License Issuance
Regulatory Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Regulatory Compliance
Budgtt Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

o;~djustmenb

Total Funds Available

Variance Positive plegative)

Expenditures Compared to Budget

Variance

Actual

Positive p e g a t ive)

Excess (Deficiency) of Funds ~ v a i l r b l e
OverIlUnder) ~xpenditurk