Management report, Judicial Branch, an organizational unit of the state of Georgia, year ended June 30, 2004

STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton State Auditor
MANAGEMENT REPORT JUDICIAL BRANCH
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2004

JUDICIAL BRANCH MANAGEMENT REPORT -TABLE OF CONTENTS-

LETTER OF TRANSMITTAL

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

3

D RECONCILIATION OF PER DIEM AND FEES

4

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, S.W., Suite 214

w. RUSSELL HINTON
STATE AUDITOR
(404) 656-2174

Atlanta, Georgia 30334-8400

December 17, 2004

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 Judicial Qualifications Commission 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 R. 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 financial 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 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, 2004, 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 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 information pertinent to the financial and compliance activities of the Judicial Branch as of and for the year ended June 30, 2004. The particular information provided is enumerated in the Table of Contents.

This report is 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 is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
RWH:cec

SELECTED FINANCIAL INFORMATION

JUDICIAL BRANCH ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2004

EXHIBIT"A"

FUND BALANCE - JULY 1, 2003 Reserved Surplus
ADDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit"B" Prior Year's Checks Voided Reimbursement of Prior Year's Expenditures
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 2003 Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30, 2004
SUMMARY OF FUND BALANCE Reserved Georgia Bar Foundation Grant Food Stamp Prosecution Agreement Office of Dispute Resolution
Surplus

$

3,574,733.33

213,711.21

$

3,788,444.54

$

11,576.76

2,300,229.48 150.00 597.38

$

2,312,553.62

$

213,711.21

3,574,733.33

$

3,788,444.54

$ =====2=,3=12=,5=5=3.=62=

$

1,829,698.86

420,371.94

6,626.21

$

2,256,697.01

55,856.61

$ =--2='=31=2=,5=5=3=.6=2

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JUDICIAL BRANCH SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 2004

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 Attorney's Council Judicial Administrative Districts Payment to Council of Superior Court Clerks Payment to Resource Center
Excess of Funds Available over Expenditures

BUDGET

ACTUAL

VARIANCEFAVORABLE {UNFAVORABLE}

$ 140,268,407.00 $ 140,268,407.00 $

3,790,299.21

4,083,275.46

5,348,067.18

4,103,919.18

$ 149,406,773.39 $ 148,455,601.64 $

0.00 292,976.25 -1,244,148.00
-951, 171.75

0.00

3,574,733.33

3,574,733.33

$ 149,406,773.39 $ 152,030,334.97 $ _ _2:.,.=.;62;:.:3:.!C,5:..:6c.:.1.:.;.5.:..8

$ 16,500,521.00 $ 17,026,844.65 $

125,316,722.98

127,319,653.67

4,765,927.00

2,620,403.32

1,978,677.41

1,918,278.85

44,925.00

44,925.00

800,000.00

800,000.00

-526,323.65 -2,002,930.69 2,145,523.68
60,398.56 0.00 0.00

$ 149,406,773.39 $ 149,730,105.49 $ _ _ _.:.32=-3:..:.,3c.c3:.c:2.:..1.:..0

$

2,300,229.48 $ ==~2,!,i;;3,;;,;00;;i;,2~2;;;9;;,;.4;,;;.8

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JUDICIAL BRANCH RECONCILIATION OF SALARIES
YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

Totals per Annual Supplement
Adjustments Averitt, Melissa Bright, Converse J. Dupree, Hylton Eason, Hillary Glance, Jonathan Greene, Deborah Griffith, Ben Hartfield, Christopher Henwood, William Scott Horne, Kathleen Horton, Janice Kilpatrick, Paul Jr. Lewis, Stacy Maass-Robinson, Saudra Martin, Mary M. Mason, Johnny W. Minor, John T. Overby, Enoch Painter, Paul W. Jr. Porter, Patsy T. Roseborough, Teresa W. Russell, Jean Wade, Ginger West, Ruth Tinsley Prior Year's Accounts Payables

SALARIES
$ 85,461,667.64
22,884.12 4,500.00 4,500.00
15,698.04 500.00
1,500.00 1,750.00
600.00 49,711.20
4,500.00 28,185.42
4,500.00 13,952.04
2,000.00 2,500.00 2,500.00 2,000.00 2,500.00 4,500.00 2,500.00 4,500.00 34,268.67 30,771.36 2,250.00 -1,177.25
$ 85,703,561.24

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JUDICIAL BRANCH RECONCILIATION OF PER DIEM AND FEES
YEAR ENDED JUNE 30, 2004

EXHIBIT"D"

Totals per Annual Supplerrent
Adjustments Bright, Converse J. Dupree, Hylton Glance, Jonathan Greene, Deborah Griffith, Ben Home, Kathleen Kilpatrick, Paul Jr. Maass-Robinson, Saudra Martin, Mary M. Mason, Johmy W. Minor, John T. Overby, Enoch Painter, Paul W. Jr. Porter, Patsy T. Roseborough, Teresa W. West, Ruth Tinsley

lYPE PAYMENT
Other Fees Other Fees Other Fees Other Fees Other Fees Other Fees Other Fees Other Fees Other Fees Other Fees Other Fees Other Fees Other Fees Other Fees Other Fees Other Fees

FEE AMOUNT

EXPENSE AMOUNT

$ 2,191,307.92 $ 732,391.47 $

TOTAL 2,923,699.39

-4,500.00 -4,500.00
-500.00 -1,500.00 -1,750.00 -4,500.00 -4,500.00 -2,000.00 -2,500.00 -2,500.00 -2,000.00 -2,500.00 -4,500.00 -2,500.00 -4,500.00 -2,250.00

-4,500.00 -4,500.00
-500.00 -1,500.00 -1,750.00 -4,500.00 -4,500.00 -2,000.00 -2,500.00 -2,500.00 -2,000.00 -2,500.00 -4,500.00 -2,500.00 -4,500.00 -2,250.00

$ 2,144,307.92 $ 732,391.47 $ 2,876,699.39

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