\,if'\ p..c/;oc:, '~ \ :rig_ \l\G\i~\I MANAGEMENT REPORT nJDICIAL BRANCH ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED ruNE 30, 1999 STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400 JUDICIAL BRANCH MANAGEMENT REPORT - TABLE OF CONTENTS - LETTER OF TRANSMITfAL SELECTED FINANCIAL INFORMATION EXHIBITS A ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND 1 B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGETFUND 2 C RECONCILIATION OF SALARIES AND TRAVEL 3 RussELL W. HINTON STATE AUDITOR (404) 656-2174 DEPARTMENT OF AUDITS AND ACCOUNTS 254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 December 1, 1999 Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Justices ofthe Supreme Court of Georgia Judges ofthe Court ofAppeals of Georgia Members ofthe Executive Committee ofthe Council of Superior Court Judges Members ofthe Prosecuting Attorneys' Council of Georgia Members ofthe Executive Committee ofthe Council ofJuvenile Court Judges Trustees ofthe Institute of Continuing Judicial Education Members ofthe Georgia Magistrate Courts Training Council Members of the Board ofthe Judicial Council Members ofthe Judicial Qualifications Commission Members of the Executive Committee of the Georgia Indigent Defense Council Members ofthe Georgia Courts Automation Commission Members ofthe Office ofDispute Resolution Honorable Dana Russell, Commissioner Department ofAdministrative Services and Honorable George Lange, ill, Director Administrative Office ofthe Courts Ladies and Gentlemen: As part of our audit of the statuto:ry basis financial statements ofthe State of Georgia presented in the State of Georgia Report ofthe State Auditor, the general purpose financial statements of the State of Georgia presented in the State ofGeorgi.a Comprehensive Annual Financial Report, and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 1999, we have performed certain audit procedures at the Judicial Branch. Accordingly, the financial statements and compliance activities ofthe Judicial Branch were examined to the extent considered necessary in order to express an opinion as to the fair presentation ofthe 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, 1999. The particular information provided is enumerated in the Table of Contents. This report is intended solely for the information and use ofmanagement ofthe Judicial Branch and members ofthe various organizations comprising the Judicial Branch and is not intended to be and should not be used by anyone other than these specified parties. Respectfully submitted, ~-~~ Russell W. Hinton State Auditor RWH:gp SELECTED FINANCIAL INFORMATION JUDICIAL BRANCH ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND YEAR ENDED JUNE 30, 1999 FUND BALANCES - JULY 1, 1998 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, 1998 Reserved Fund Balance Carried Over from Prior Year as Funds Available FUND BALANCES - JUNE 30, 1999 SUMMARY OF FUND BALANCE Reserved Food Stamp Prosecution Agreement Georgia Bar Foundation Grant Surplus EXHIBIT"A" $ 3,404,104.16 141,550.43 $ 3,545,654.59 $ 50,810.87 4,519,916.71 10,972.88 $ 4,581,700.46 $ 141r550.43 3,404,104.16 $ 3,545,654.59 $ 4,581,700.46 $ 762,044.23 3,280,556.76 $ 4,042,600.99 539,099.47 $_ 4,581,700.46 -1- JUDICIAL BRANCH SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND YEAR ENDED JUNE 30, 1999 EXHIBIT"B" FUNDS AVAILABLE REVENUES State Appropriation Federal Revenues Other Revenues Retained CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 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 Excess of Funds Available over Expenditures BUDGET ACTUAL VARIANCEFAVORABLE (UNFAVORABLE) $ 100,960,794.00 $ 100,960,794.00 $ 517,279.63 3,034,314.76 4,840,288.01 6, 122,872.34 $ 106,318,361.64 $ 110,117,981.10 $ 0.00 2,517,035.13 1,282,584.33 3,799,619.46 0.00 3,404,104.16 3,404,104.16 $ 106,318,361.64 $ 113,522,085.26 $ _ __,;.7.:;;;,2;.;;.03;;;,:.,7.;.;;2;.;;.3,;.;;..6;;;;_2 $ 13,410,931.00 $ 13,168,782.62 $ 86, 168,678.99 87,707,336.21 3,022,726.00 4,410,088.44 2,434,525.65 2,434,466.64 40,500.00 40,497.59 500,000.00 500,000.00 741,000.00 740,997.05 242,148.38 -1,538,657.22 -1,387,362.44 59.01 2.41 0.00 2.95 $. 106,318,361.64 $ 109,002,168.55 $ -2,683,806.91 $ 4,519,916.71 $=====4=,5=19=,9=1=6=.7=1 -2- JUDICIAL BRANCH RECONCILIATION OF SALARIES AND TRAVEL YEAR ENDED JUNE 30.1999 EXHIBIT "C Totals per Annual Supplement Accruals June 30, 1999 Amounts Paid to Employees' Retirement System of Georgia for Salaries of Retired District Attorneys and Superior Court Judges for the Period July 1, 1998 through June 30, 1999 SALARIES TRAVEL $ 61,645,762.90 $ 909,863.80 415.84 1,964,670.30 $ 63,610,433.20 $ 910,279.64 SUMMARY OF SALARIES AND TRAVEL BY OBJECT Personal Services Other Operating Prosecuting Attorneys' Council Judicial Administrative Districts Computerized Information Network $ 9,702,425.27 50,987,782.06 $ 1,521,183.58 1,378,782.31 20,259.98 809,240.25 26,078.72 74,960.67 $ 63,610,433.20 $ 910,279.64 -3-