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' ' r . ;. , .... '. ~ :. _\ ...!\ ~.'. - ".. } ~ I ~ ,..:;1 : :' : C' ' f : ' JUDICIAL BRANCH MANAGEMENT REPORT -TABLE OF CONTENTS- LETTER OF TRANSMITTAL SECTION I SELECTED FINANCIAL INFORMATION 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 RECONCILIATION OF SALARIES AND TRAVEL 3 SECTION 11 AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS DEPARTMENT OF AUDITS AND ACCOUNTS 254 Washington Street, S.W., Suite 214 RussELL W. H1NTO:\I STATE AUDITOR (404) 656-2174 Atlanta, Georgia 30334-8400 December 16, 2002 Honorable Sonny Perdue, 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 Jud1c1al Qualrficat1ons Comm1ss1on Members of the Executive Committee of the Georgia Indigent Defense Council Members of the Georgia Courts Automation Commission Members of the Office of Dispute Resolution Honorable Dana Russell, Commissioner Department of Administrative Services and Honorable David L Ratley, Director Administrative Office of the Courts Ladies and Gentlemen As part of our audit of the statutory basis financ1al statements of the State of Georgia presented in the State of Georgia Report of the State Auditor, the basic financial statements of the State of Georgia presented in the State of Georgia Comprehensive Annual Fmanc1al 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, 2002, we have performed certain audit procedures at the Judicial Branch. Accordingly, the financial statements and compliance activ1t1es of the Jud1c1al Branch were examined to the extent 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 controls as required by the Single Audit Act Amendments of 1996 This Management Report contains informat1on pertinent to the financ1al and compliance actIvItIes of the Jud1c1al Branch as of and for the year ended June 30, 2002. The particular information provided Is enumerated in the Table of Contents This report 1s intended solely for the information and use of management of the State of Georgia and members of the various organizations comprising the Judicial Branch and 1s not intended to be and should not be used by anyone other than these specified parties Respectfully submitted, ~~ RWH:mmr SECTION I SELECTED FINANCIAL INFORMATION JUDICIAL BRANCH ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND YEAR ENDED JUNE 30, 2002 EXHIBIT"A" FUND BALANCE - JULY 1. 2001 Reserved Surplus ADDITIONS AdJustments to Prior Year's Accounts Payable Excess of Funds Available over Expendrtures Exh1b1t "B" Prior Year's Checks Voided DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 2001 Reserved Fund Balance Gamed Over from Prior Year as Funds Available $ 5,213,362 55 484 112 81 $ _ _ _5=69:::.,:7..,_4.:.,:.7..:::;5..:::3c::.6 $ 411,190 54 6,451,044 73 15 00 $ _ _ _6=,=86=-=2=,2=-=5...:;.0..;:;2"-7 $ 484,112 81 $ _ _ _5=,=69:....;7..,_,4""'-7...:;.5...:;.3.;;..6 FUND BALANCE - JUNE 30, 2002 $ ===6=-'=86=2:!:,2=5=0=2=7 SUMMARY OF FUND BALANCE Reserved Federal F1nanc1al Assistance Food Stamp Prosecution Agreement Georgia Bar Foundation Grant Surplus $ 379,904 83 1,102,141 08 4,289,380 05 $ 5,771.425 96 1,090,824 31 $ 6,862,250 27 - 1- JUDICIAL BRANCH SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND YEAR ENDED JUNE 30, 2002 EXHIBIT "B'' FUNDS AVAILABLE REVENUES State Appropnat1on Federal Revenues Other Revenues Retained CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance BUDGET ACTUAL VARIANCEFAVORABLE (UNFAVORABLE) $ 133,681,033.00 $ 133,681,033 00 $ 4,535,855 76 5,719,929 93 7,245,231 81 6,301,514 35 $ 145,462,120 57 $ 145,702,477 28 $ 0 00 1,184,07417 -943 717 46 240,356 71 0 00 5,213,362 55 5,213,362 55 $ 145,462,120 57 $ 150,915,839 83 $ 5,453,719 26 EXPENDITURES Personal Services Other Operating Prosecuting Attorney's Council Jud1cIal Adm1nistrat1ve D1stncts Payment to Council of Supenor Court Clerks Payment to Resource Center Computenzed Information Network $ 17,058,478 00 $ 16,287,124 96 $ 120,083,806 23 120,108,069 85 3,970,709 00 4,736,703 00 2,890,499.34 1,878,737 53 40,000 00 38,042 44 800,000 00 800,000 00 618,628 00 616117 32 771,353 04 -24,263 62 -765,994 00 1,011,761 81 1,957 56 0 00 2 510 68 $ 145,462,120 57 $ 144,464,795 10 $ 997,325 47 Excess of Funds Available over Expenditures $ 6 451.044 73 $ 6 451 044 73 -2- i-------- 1 i I I ' I j JUDICIAL BRANCH RECONCILIATION OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2002 EXHIBIT"C" Totals per Annual Supplement Accruals June 30, 2001 June 30, 2002 Amounts Paid to Employees' Retirement System of Georgia for Salaries of Retired District Attorneys and Superior Court Judges for the period July 1, 2001 through June 30, 2002 Adjustments Prior Year's Accounts Payables SALARIES TRAVEL $ 78,932,496 12 $ 1,808,714 71 -212,424 88 194,440 69 -22,734 87 2,927,744 05 574 28 $ 81,842,830 26 $ 1,785,979 84 SUMMARY OF SALARIES AND TRAVEL BY OBJECT Personal Services Other Operating Prosecuting Attorney's Council Jud1c1al Administrative Districts Computerized Information Network $ 12,398,112 64 67,075,689 69 $ 1,693,954 20 1,068,881 28 10,532.10 1,105,477 41 50,596 91 194 669 24 30,896 63 $ 81,842,830 26 $ 1,785,979 84 -3- SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS JUDICIAL BRANCH AUDITEE'S RESPONSE SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2002 PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS FINDING CONTROL NUMBER AND STATUS FS-430-00-01 FS-430-01-01 FS-430-01-02 FS-430-01-03 FS-430-01-04 FS-430-01-05 Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented Unresolved - See Corrective Action/Responses CORRECTIVE ACTION/RESPONSES EMPLOYEE COMPENSATION Overpayment of Employee Prosecuting Attorneys' Council Finding Control Number: FS-430-01-05 The overpayment has been referred to the Department of Law for collection after the Agency requested reimbursement from the individual and the individual declined to repay the funds. -I-