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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 
 
- 1- 
 
 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 
 
- 2- 
 
 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 
 
- 3-