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 
 
-1- 
 
 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 
 
-2- 
 
 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 
 
-3- 
 
 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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