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

Fiscal

Year 2013

Department of Veterans

Service

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 VETERANS SERVICE 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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Greg S. Griffin
STATE AUDITOR (404) 656-2180

DEPARTMENT OF AUDITS AND ACCOUNTS
270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400

INDEPENDENT ACCOUNTANT'S REPORT
Mr. Pete Wheeler, Commissioner Department of Veterans Service
and Members of the Department of Veterans Service
We have examined the Department of Veterans Service'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. Management is responsible for the Department of Veterans Service's 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 Veterans Service 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 Veterans Service's 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 organization's compliance with the specified requirements; however, our report may be useful to legal counselor others in making such determinations.
In our opinion, the Department of Veterans Service complied, in all material respects, with the aforementioned requirements for the fiscal year ended June 30, 2013.
A separate management report will be issued to the Board and management of the Department of Veterans Service 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 Veterans Service 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.
Respectfully submitted,

November 1, 2013

Greg S. Griffin State Auditor

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

Administration State Appropriation State General Funds
Georgia Veterans Memorial Cemetery State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Georgia Veterans Memorial Cemetery
Georgia War Veterans Nursing Home - Augusta State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia War Veterans Nursing Home - Augusta
Georgia War Veterans Nursing Home - Milledgeville State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia War Veterans Nursing Home - Milledgeville
Veterans Benefits State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Veterans Benefits

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$ 1,378,152.00 $ 1,474,015.00 $ 1,474,015.00 $ 1,474,015.00

484,954.00 178,004.00 662,958.00

484,954.00 178,004.00 662,958.00

484,954.00 234,502.00 719,456.00

484,954.00 178,050.00 663,004.00

5,035,364.00
5,286,048.00 -
10,321,412.00

4,685,264.00
5,286,048.00 149,079.00
10,120,391.00

4,685,264.00
5,702,893.00 498,689.00
10,886,846.00

4,685,264.00
5,702,892.71 498,688.21
10,886,844.92

7,834,427.00
8,173,077.00 -
16,007,504.00

7,330,624.00
8,173,077.00 142,202.00
15,645,903.00

7,330,624.00
8,062,429.00 625,916.00
16,018,969.00

7,330,624.00
8,062,428.41 625,915.83
16,018,968.24

5,696,544.00
4,623,440.00 -
10,319,984.00

5,858,770.00
4,623,440.00 -
10,482,210.00

5,858,770.00
1,119,816.00 268,128.00
7,246,714.00

5,858,770.00
1,022,506.35 268,127.97
7,149,404.32

Budget Unit Totals

$ 38,690,010.00 $ 38,385,477.00 $ 36,346,000.00 $ 36,192,236.48

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

$

-$

- $ 1,474,015.00 $

- $ 1,474,015.00 $

-$

-

56,451.30 56,451.30

-

484,954.00

-

234,501.30

-

719,455.30

(0.70) (0.70)

482,788.83 234,501.30 717,290.13

2,165.17 0.70
2,165.87

2,165.17 -
2,165.17

-

-

4,685,264.00

-

4,363,497.80

321,766.20

321,766.20

-

-

5,702,892.71

(0.29)

5,702,892.71

0.29

-

-

-

498,688.21

(0.79)

448,961.93

49,727.07

49,726.28

-

-

10,886,844.92

(1.08)

10,515,352.44

371,493.56

371,492.48

-

-

7,330,624.00

-

7,327,177.23

3,446.77

3,446.77

-

-

8,062,428.41

(0.59)

8,062,428.41

0.59

-

-

-

625,915.83

(0.17)

621,642.11

4,273.89

4,273.72

-

-

16,018,968.24

(0.76)

16,011,247.75

7,721.25

7,720.49

97,308.71
97,308.71
$ 153,760.01 $

-

5,858,770.00

-

1,119,815.06

-

268,127.97

-

7,246,713.03

- $ 36,345,996.49 $

-
(0.94) (0.03)
(0.97)

5,842,227.73
1,020,023.57 268,127.97
7,130,379.27

16,542.27
99,792.43 0.03
116,334.73

16,542.27
99,791.49 -
116,333.76

(3.51) $ 35,848,284.59 $ 497,715.41 $ 497,711.90

2