2011 Annual Report - West Virginia State Auditor's Office

More documents

Recommendations

Info

Financial Services DivisionGlen B. Gainer III, West Virginia State AuditorThe budget bill also authorizes the head of a spending unit to transfer personal services and employeebenefits to other line items within the same account and to make necessary transfers of appropriationsto match federal funds.Supplemental appropriation adjustments are the result of legislative appropriation bills outside theformal current fiscal year budget process. During fiscal year 2011, the Accounting Division posted 18governor increases, 23 secretary transfers, 143 agency-directed budgetary transfers, and 7supplemental appropriation bills.In order to achieve efficiencies and cost savings, the Accounting Division utilizes new technologies. Thisdivision has begun to use electronic requisition for the processing and completing of adjusting entries.Additionally, the Accounting Division is working with the Information Systems and Technology Divisionto ensure more information is made available to the public via the Internet to bring an overall higherlevel of transparency to the finances of the State.2011 ANNUAL REPORT WVSAO.GOV Page 2
Financial Services DivisionGlen B. Gainer III, West Virginia State AuditorGeneral RevenueAppropriation and Fund Balance AnalysisAs of 12/31/2011Appropriation Year-to-Date Expended Appropriation RemainingType of Appropriation Amount Disbursement % Balance %Current Year 4,001,532,057.00 1,724,661,978.16 43.10% 2,276,870,078.84 56.90%Reappropriated 425,551,353.93 83,484,982.72 19.62% 342,066,371.21 80.38%Surplus 78,395,098.00 25,882,744.62 33.02% 52,512,353.38 66.98%Total 4,505,478,508.93 1,834,029,705.50 2,671,448,803.43The General Revenue Fund balance is currently comprised of four distinct components: UnappropriatedSurplus Balance, Unexpended Reappropriations, Unexpended Surplus Appropriations, and the Current YearBalance. The State Auditor's Office posts all expenditures to the correct appropriation type in order tomaintain the integrity of the components and to ensure that expenditures do not exceed the remainingappropriation balance or the cash balance allotted to the specific component.General Revenue Fund BalanceUnappropriated Surplus Balance 109,941,295.64Represents the running balance of generated surplus from prioryears less all surplus appropriations. Balance is available tomake additional surplus appropriations.Unexpended Reappropriations 342,066,371.21Unexpended Surplus Appropriation 52,512,353.38Current Year Balance 253,311,516.38Represents the remaining unexpended balance ofreappropriated amounts. Appropriations from prior fiscal yearsspecifically designated by the Legislature to carry over(reappropriate) into subsequent fiscal years.Represents the remaining unexpended balance of the currentfiscal year's surplus appropriations. Surplus appropriations aremade directly from the surplus balance and do not requirecurrent year receipts for funding.Represents the amount of cash available to fund the currentfiscal year's appropriations. Amount is calculated by deductingthe total current fiscal year's expenditures from the total year todate receipts.Total General Revenue Fund Balance 757,831,536.61Represents the cash and investment balance of the State'sGeneral Revenue Fund as of December 31, 2011.2011 ANNUAL REPORT WVSAO.GOV Page 3
Page 1 and 2: AnnualReport2011WEST VIRGINIA STATE
Page 3 and 4: West Virginia State Auditor's Offic
Page 5: Financial Services DivisionGlen B.
Page 9: Financial Services DivisionGlen B.
Page 12 and 13: Financial Services DivisionGlen B.
Page 20 and 21: Information Systems and Technology
Page 22 and 23: Information Systems and Technology
Page 24 and 25: Purchasing Card DivisionGlen B. Gai
Page 32 and 33: Chief Inspector DivisionGlen B. Gai
Page 38 and 39: 10,901030,49313,22468,354133,74052,
Page 50 and 51: County Collections DivisionGlen B.
Page 56 and 57:
County Collections DivisionGlen B.
Page 58 and 59:
Securities DivisionGlen B. Gainer I
Page 60 and 61:
Securities DivisionGlen B. Gainer I
Page 62 and 63:
Communications DivisionGlen B. Gain
Page 64 and 65:
Communications DivisionDuring FY 20
Page 66 and 67:
Training ServicesGlen B. Gainer III
Page 68 and 69:
Training ServicesGlen B. Gainer III
Page 70 and 71:
GROSS PAY BY DEPARTMENT12/31/2011 1
Page 72 and 73:
12/31/2011 12/31/201001/01/2011 -12
Page 74 and 75:
12/31/2011 12/31/201001/01/2011 -12
Page 76 and 77:
12/31/2011 12/31/201001/01/2011 -12
Page 78 and 79:
12/31/2011 12/31/201001/01/2011 -12
Page 80 and 81:
12/31/2011 12/31/201001/01/2011 -12
Page 82 and 83:
12/31/2011 12/31/201001/01/2011 -12
Page 84 and 85:
12/31/2011 12/31/201001/01/2011 -12
Page 86 and 87:
12/31/2011 12/31/201001/01/2011 -12
Page 88 and 89:
12/31/2011 12/31/201001/01/2011 -12
Page 90 and 91:
12/31/2011 12/31/201001/01/2011 -12
Page 92 and 93:
SALARIES GREATER THAN 80,000 (EXCLU
Page 94 and 95:
AGENCY SALARY NAME TITLEDEPT OF HEA
Page 96 and 97:
AGENCY SALARY NAME TITLE$110,184.00
Page 98 and 99:
AGENCY SALARY NAME TITLEEDUCATIONAL
Page 100 and 101:
AGENCY SALARY NAME TITLEINSURANCE C
Page 102 and 103:
AGENCY SALARY NAME TITLESEC OF HEAL
Page 104 and 105:
HIGHEREDUCATIONSALARIESGREATER THAN
Page 106 and 107:
AGENCY SALARY NAME TITLEEASTERN WV
Page 108 and 109:
Page 110 and 111:
Page 112 and 113:
Page 114 and 115:
AGENCY SALARY NAME TITLEMOUNTWEST C
Page 116 and 117:
Page 118 and 119:
Page 120 and 121:
Page 122 and 123:
Page 124 and 125:
Page 126 and 127:
Page 128 and 129:
Page 130 and 131:
Page 132 and 133:
Page 134 and 135:
Page 136 and 137:
Page 138 and 139:
Page 140 and 141:
Page 142 and 143:
Page 144 and 145:
AGENCY SALARY NAME TITLEWV HIGHER E
show all

2011 Annual Report - West Virginia State Auditor's Office

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?