Management report, Judicial Branch, an organizational unit of the state of Georgia, year ended June 30, 1998

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MANAGEMENT REPORT JUDICIAL BRANCH
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1998
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

JUDICIAL BRANCH MANAGEMENT REPORT - TABLE OF CONTENTS -

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMAnON

EXHIBITS

A ANALYSIS OF CHANGES IN FUND BALANCE

BUDGET FUND

1

B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

2

C RECONCILIAnON OF SALARIES AND TRAVEL

3

',-,

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, SW., Suite 214 Atlanta, Georgia 30334-8400
November 13, 1998

Honorable Zell Miller, Governor Members of the General Assembly of Georgia Justices of the Supreme Court of Georgia Judges of the Court of Appeals of Georgia Members of the Executive Committee of the Council of Superior Court Judges Members of the Prosecuting Attorneys' Council of Georgia Members of the Executive Committee of the Council of Juvenile Court Judges Trustees of the Institute of Continuing Judicial Education Members of the Georgia Magistrate Courts Training Council Members of the Board of the Judicial Council Members of the Judicial Qualifications Commission Members of the Executive Committee of the Georgia Indigent Defense Council Members of the Georgia Courts Automation Commission Members ofthe Office of Dispute Resolution Honorable Dotty W. Roach, Commissioner Department of Administrative Services
and Honorable Hulett H. Askew, Interim Director Administrative Office of the Courts
Ladies and Gentlemen:
As part of our audit of the statutory basis fmancial statements of the State of Georgia presented in the Report ofthe State Auditor, the general purpose financial statements of the State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report, and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as ofand for the year ended June 30, 1998, we have performed certain audit procedures at the Judicial Branch. Accordingly, the financial statements and compliance activities of the Judicial Branch were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the financial statements contained in the foregoing documents and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996.
This Management Report contains information pertinent to the financial and compliance activities of the Judicial Branch as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents.

This report is intended solely for the use of management of the Judicial Branch. However, this report is a matter of public record and its distribution is not limited.

CLV:gp

Claude L. Vickers State Auditor

SELECTED FINANCIAL INFORMAnON
"..

JUDICIAL BRANCH ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30. 1998
FUND BALANCES - JULY 1. 1997 Reserved Surplus
ADDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available Over Expenditures Exhibit "B" Reimbursement of Prior Year's Expenditures
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30,1997 Adjustments to Prior Year's Accounts Receivable Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCES - JUNE 30, 1998
SUMMARY OF FUND BALANCE Reserved Food Stamp Prosecution Agreement Georgia Bar Foundation Grant Mediator Applicant Fees and Registrations
Surplus

EXHIBIT "A"

$ 2,698,131.40 307,592.07
$ 3,005,723.47

$

49,967.77

3,484,965.72 10,733.17

$ 3,545,666.66

$

307,592.07

12.07

2,698,131.40

$ 3,005,735.54

$ 3,545,654.59

$

814,848.25

"-

2,576,586.16

12,669.75

$ 3,404,104.16
141,550.43

$ 3,545,654.59

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JUDICIAL BRANCH SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30,1998

EXHIBIT"B"

FUNDS AVAILABLE REVENUES
State Appropriation Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance

BUDGET

ACTUAL

VARIANCE FAVORABLE (UNFAVORABLE)

$ 90,895,360.00 $ 90,895,360.00 $

904,150.62

2,848,578.37

5,316,787.20

5,107,696.69

$ 97,116,297.82 $ 98,851,635.06 $

0.00 1,944,427,75 -209,090.51
1,735,337.24

0,00

2,698,131.40

2,698,131.40

$ 97,116,297.82 $ 101,549,766.46 $ _ _4..:....,4_33.....:.,4_6_8_,6_4

EXPENDITURES
Personal Services Other Operating Prosecuting Attorneys' Council Judicial Administrative Districts Payment to Council of Superior Court Clerks Payment to Resource Center Computerized Information Network

$ 12,764,425.00 $ 78,074,975.80 2,505,947.00 2,732,934.02 38,016,00 300,000.00 700,000.00

12,686,237.31 $ 77,809,400.54
3,798,367.55 2,732,845.94
37,949.40 300,000.00 700,000.00

78,187,69 265,575.26 -1,292,420.55
88,08 66.60
0.00 0.00

Excess of Funds Available over Expenditures

$ 97,116,297.82 $ 98,064,800,74 $

-9_48.....:.,5_0_2_,9_2

~..
$ 3,484,965.72 $ =====3,;,:,4==8.4.,.9==:6=5=.7==2

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JUDICIAL BRANCH RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1998

EXHIBIT"C"

Totals per Annual Supplement
Accruals June 30, 1997
Amounts Paid to Employees' Retirement System of Georgia for Salaries of Retired District Attorneys and Superior Court Judges for the Period July 1, 1997 through June 30, 1998

SALARIES

TRAVEL

$ 57,490,741.51 $ 790,114.48

-284.25

2,056,708.68 .

_

$ 59,547,450.19 $ 789,830.23

SUMMARY OF SALARIES AND TRAVEL BY OBJECT
Personal Services Other Operating Prosecuting Attorneys' Council Judicial Administrative Districts

$ 9,375,036.37 47,483,719.57 $ 1,412,458.10 1,276,236.15

703,263.29 16,987.30 69,579.64

$ 59,547,450.19 $ 789,830.23

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