Single Audit Report Fiscal Year Ended June 30, 2012 - State ...

State of GeorgiaFinancial Statement Findings and Questioned CostsFor the Fiscal Year Ended June 30, 2012b) Deficiency of Funds Available Under Expenditures of $18,425,644.62c) Deficit Ending Fund Balance of $18,425,645.135) Program - Adult Essential Health Treatment ServicesFund Source - State Appropriation/State General FundsNoncompliance Identified - Deficit Ending Fund Balance of $49,637.45Total Adult Essential Health Treatment Services Program OverallNoncompliance Identified - Deficit Ending Fund Balance of $49,637.456) Program - EpidemiologyFund Source - State Appropriation/State General FundsNoncompliance Identified - Deficit Ending Fund Balance of $55,372.77Total Epidemiology Program OverallNoncompliance Identified - Deficit Ending Fund Balance of $55,372.777) Program - Public Health Formula Grants to CountiesFund Source - State Appropriation/State General FundsNoncompliance Identified - Deficit Ending Fund Balance of $122,945.30Total Public Health Formula Grants to Counties Program OverallNoncompliance Identified - Deficit Ending Fund Balance of $122,945.308) Attached Organization - Georgia Composite Medical BoardFund Source - Other FundsNoncompliance Identified -a) Deficiency of Funds Available Under Expenditures of $113,096.56b) Deficit Ending Fund Balance of $3,076.10Total Georgia Composite Medical Board Attached Organization OverallNoncompliance Identified - Deficiency of Funds Available Under Expenditures of$102,704.609) Budget Unit Totals OverallNoncompliance Identified -a) Deficiency of Funds Available Under Expenditures of $23,042,289.16b) Deficit Ending Fund Balance of $31,930,192.84Criteria: Each appropriated budget unit of the State of Georgia was examined for compliance with the 2012Appropriations Act, as amended, (Final Budget) and Article VII, Section IV Paragraph VIII of theConstitution of the State of Georgia.The Appropriations Act, as amended, (Final Budget) prohibits an appropriated budget unit fromoverspending their authorized budgeted amounts at the legal level of budgetary control (funding sourcewithin program). As applied here, this means that amounts reflected in the "variance" column of theappropriated budget unit's budgetary comparison schedule under the heading of ExpendituresCompared to Budget at each legal level of budgetary control 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 orassociation." As applied here, this means that amounts reflected in the "variance" column of theappropriated budget unit's budgetary comparison schedule under the heading of Excess (Deficiency) ofFunds Available Over/(Under) Expenditures at each legal level of budgetary control are not negativevariances.33