Review report, state of Georgia, Judicial Council, year ended June 30, 1995

GA. A'lCO
.RI
T~3 19'14--"IS
STATE OF GEORGIA DEPARTMENT OF AUDITS
254 WASHINGTON STREET ATLANTA. GEORGIA 30334

REVIEWREPORT STAIB OF GEORGIA nJDICIAL COUNCIL YEAR ENDED JUNE 30, 1995

JUDICIAL COUNCIL - TABLE OF CONTENTS -

INDEPENDENT ACCOUNTANT'S COMBINED REPORT ON REVIEW OF FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

EXHIBITS

FINANCIAL STATEMENTS

A COMBINED BALANCE SHEET (STATUTORY BASIS)

ALL FUND TYPES AND ACCOUNT GROUPS

2

B STATEMENT OF CHANGES IN FUND BALANCES

(STATUTORY BASIS)

GOVERNMENTAL FUND TYPE

C STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES

BUDGET FUND

4

D STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

5

E NOTES TO THE FINANCIAL STATEMENTS

6

SUPPLEMENTARY INFORMATION

F COMBINING BALANCE SHEET (STATUTORY BASIS)

BUDGET FUND

20

G COMBINING STATEMENT OF CHANGES IN FUND BALANCES

(STATUTORY BASIS)

BUDGET FUND

22

H COMBINING STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES

BUDGET FUND

24

STATEMENT OF CHANGES IN ASSETS AND LIABILITIES

FIDUCIARY FUND TYPE -AGENCY FUND

28

SCHEDULES

I SCHEDULE OF APPROVED BUDGET

29

2 CASH AND CASH EQUIVALENTS

30

3 SCHEDULE OF GOVERNOR'S EMERGENCY FUND

31

4 SCHEDULEOFFEDERALREVENUES

32

5 SCHEDULE OF OTHER OPERATING EXPENSES

33

6 RECONCILIATION OF TRAVEL

34

7 RECONCILIATION OF PER DIEM AND FEES

35

CLAUDE L. VICKERS
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
November 30, 1995

Honorable Zell Miller, Governor Members of the General Assembly of Georgia Members ofthe Board of the Judicial Council
and Honorable Robert L. Doss, Director Administrative Office ofthe Courts
INDEPENDENT ACCOUNTANT'S COMBINED REPORT ON REVIEW OF FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
Ladies and Gentlemen:
We have reviewed the accompanying financial statements (Exhibits A through E) of the Judicial Council as of and for the year ended June 30, 1995, in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. As described in Note 1, these financial statements were prepared on a prescribed basis of accounting that demonstrates compliance with the budgetary statutes and regulations of the State of Georgia, which is a comprehensive basis of accounting other than generally accepted accounting principles. All information included in these financial statements is the representation of the management ofthe Judicial Council.
A review consists principally ofinquiries of agency personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression ofan opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion.
Based on our review, we are not aware ofany material modifications that should be made to the accompanying financial statements in order for them to be in conformity with the basis ofaccounting described in Note I.
Our review was made for the purpose ofexpressing limited assurance that there were no material modifications that should be made to the financial statements in order for them to be in conformity with the basis of accounting described in Note 1. The accompanying supplementary information (Exhibits F through I and

95ARL-4

Schedules I through 7) is presented only for supplementary analysis purposes. Such information has been subjected to the inquiries and analytical procedures applied in the review of the financial statements and we are not aware ofany material modifications that should be made thereto.
Respectfully submitted,
d~
Claude L. Vickers State Auditor
CLV:jy 95ARL-4

FINANCIAL STATEMENTS -I-

EXHIBIT"A"

=rn
cash and cash Equivalents (See Schedule)
Accounts Receivable State Appropriation Federal Financial Assistance
Fixed Assets Equipment
Amount to be Prowled for Payment" Accrued Compensated -
Total Assets

GOVERNMENTAL FUND'TYPE BUDGET

FIDUCIARY FUND'TYPE
AGENCY

ACCOUNT GROUPS

GENERAL

GENERAL

FIXED

LONG-TERM

ASSETS

DEBT

TOTALS (Memorandum On~ JUNE 30 1995 JUNE301994

27175.17 $
44,082.81 31 308.82 75 391.63

44 022.98

71198.15 $ 165 765.83

44,082.81 $

0.00

31 308.82

0.00

75 391.63 $

0.00

330955.38

330 955.38 S 301496.n

84 883.08 $

84883.08 $

78 058.96

102 566.80 $

44022.98 $ 330 955.38 $

84 883.08 $ 562 428.24 $ 551 321.51

UABILm!;;;S AND FUND E9!,JITY
Liabilities Accounts Payable Funds Held for Others Compensated Absences
Total Liabilities
Fund Equity Investment in General Fixed Assets Fund Balances UnreseM!d Designated Surplus
Total Fund Equity

99,180.72 $
99180.72 $

44,022.98 44 022.98

330,955.38

3 386.08 3 386.08

330 955.38

84883.08 84 883.08 $

99,180.72 $ 44,022.98 84 883.08
228 086.78 $

125,347.50 32,209.39 78059.96
235 615.85

330,955.38 $ 307,496.72

3 386.08 334 341.46 $

8208.94 315 705.66

Total Liabilities and Fund Equity

102 566.80 $

44022.98 $ 330955.38 $

84 883.08 $ 562 428.24 $ 551 321.51

See Independent Accountant's Combined Report on Review of Financial statements and Supplementary Information.

The notes to the financial statements are an integral part of this statement

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JUDICIAL COUNCIL STATEMENT OF CHANGES IN FUND BALANCES /STATUTORY BASIS}
GOVERNMENTAL FUND TYPE YEAR ENDED JUNE 30 1995

EXHIBIT "B"

FUND BALANCES - JULY 1
Unreserved Designated Surplus
ADDITIONS
Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures
Exhibit "C" Reimbursement of Prior Year's Expenditures
DEDUCTIONS
Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1993 Year Ended June 30, 1994
FUND BALANCES - JUNE 30
(To Exhibit "A")

BUDGET FUND YEAR ENDED JUNE 30, 1995 JUNE 30, 1994

$

8,208.94 $

4,229.31

$

2,189.42 $

1,362.22

1,196.66 0.00

6,270.75 575.97

$

3,386.08 $

8,208.94

$

0.00 $

4,229.31

8,208.94

0.00

$

8,208.94 $

4,229.31

$

3,386.08 $

8,208.94

see Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
The notes to the financial statements are an integral part of this statement. -3-

EXHIBIT"C"

FUNDS AVAILABLE
REVENUES
STATE APPROPRIATION General Appropriation Amended Appropriation Govemo(s Emergency Fund (See Schedule)
Total State Appropriation
FEDERAL REVENUES (See Schedule)
OTHER REVENUES RETAINED Contract Supreme Court of Georgia Georgia Commission on Gender Equality Judicial Directory and Mailing Label Fees Transfers from Agency Fund Court Reporting Certifications, Testing and Permits
Total other Revenues Retained

TOTALS
yfAAfNbfb JONE 30 1995 JONE 30 1994

$ 1,802,442.00 $ -178,000.00 5 000.00

2,288,773.00 102,579.00 0.00

$ 1,629 442.00 $ 2,389,352.00

$

93124.35 $ 445157.49

$

0.00 $

43,735.06

69 059.98 $ 112795.04 $

30,000.00 43,321.31
80 526.51 153 847.82

Total Funds Available

$ 1,835,361.39 $ 2 988 357.31

EXPENDITURES
COUNCIL OPERATIONS CASE COUNTING BOARD OF COURT REPORTING PAYMENT TO COUNCIL OF MAGISTRATE COURT JUDGES PAYMENT TQ COUNCIL OF PROBATE COURT JUDGES PAYMENT TO COUNCIL OF STATE COURT JUDGES PAYMENT TO COUNCIL OF SUPERIOR COURT CLERKS PAYMENT TO RESOURCE CENTER PAYMENT TQ COMPUTERIZED INFORMATION NElWORK
Total Expend~ures Excess of Funds Available over Expend~res

$ 1,200,423.01 $ 76,500.00
139,815.98 26,009.36 45,616.38 12,000.00 33,800.00 300,000.00
0.00

1,762,354.60 76,500.00
122,215.51 25,138.99 43,511.05 10,792.94 32,221.90 250,000.00 659,351.57

$ 1,834,164.73$ 2,982,088.56

1196.66

6270.75

See Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. The notes to the financial statements are an integral part of this statement
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$ 1,835,361.39 $ 2,988,357.31

JUDICIAL COUNCIL STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30 1995

EXHIBIT "D''

FUNDS AVAILABLE
REVENUES
State Appropriation Federal Revenues other Revenues Retained

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE}

$ 1,629,442.00 $ 1,629,442.00 $

93,125.00

93,124.35

112,807.00

112 795.04

0.00 -0.65 -11.96

$ 1,835,37400 $ 1,835,361.39 $

-12.61

EXPENDITURES
Council Operations Case Counting Board of court Reporting Payment to Council of Magistrate Court Judges Payment to Council of Probate Court Judges Payment to Council of State Court Judges Payment to Council of Superior Court Clerks Payment to Resource Center

$ 1,200,881.00 $ 1,200,423.01 $

76,500.00

76,500.00

139,816.00

139,815.98

26,700.00

26,009.36

45,677.00

45,616.38

12,000.00

12,000.00

33,800.00

33,800.00

300,000.00

300 000.00

457.99 0.00 0.02
690.64 60.62 0.00 0.00 0.00

$ 1,835,374.00 $ 1,834,164.73 $

1,209.27

Excess of Funds Available over Expenditures

$

1,196.66 $

1196.66

See Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
The notes to the financial statements are an integral part of this statement. -5-

ruDICIAL COUNCIL NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1995

EXIIlBIT "E"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
REPORTING ENTITY The Judicial Council, an organizational unit of the State of Georgia, is part of the judicial branch of the government ofthe State ofGeorgia. By order ofthe Supreme Court of Georgia, the Council is composed of 24 members: the ChiefJustice and the Presiding Justice ofthe Supreme Court of Georgia; the Chief Judge and another elected representative of the Court of Appeals of Georgia; each of the ten Superior Court Judicial Administrative District Judges; and the president and president-elect from each of the trial court judges' councils, which includes the Council of Superior Court Judges, Council of State Court Judges, Council of Juvenile Court Judges, Council ofProbate Court Judges, and the Council of Magistrate Court Judges.
The staff of the Judicial Council, the Administrative Office of the Courts, provides research, fiscal, communication, and administrative services in support of Georgia's judicial system. The director of the Administrative Office ofthe Courts is appointed by the Council.
The Judicial Council does not have authority to determine the amount offunding it will receive from the State ofGeorgia for any given fiscal year. Such authority is vested in the General Assembly of Georgia. The Council also does not have authority to retain unexpended State appropriations (surplus) for any given fiscal year. Accordingly, the Judicial Council is included within the State of Georgia reporting entity for financial reporting purposes because of the significance of its legal, operational and financial relationships with the State of Georgia. These reporting entity relationships are defined in Section 2100 of the Governmental Accounting Standards Board Codification of Governmental Accounting and Financial Reporting Standards.
FUND ACCOUNTING The Judicial Council uses funds and account groups to report on its financial position and the results of its operations determined in conformity with accounting practices prescribed or permitted by statutes and regulations ofthe State of Georgia. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds are maintained consistent with legal and managerial requirements. Account groups are a reporting device used to account for certain assets and liabilities of the governmental funds not recorded directly in those funds. Funds and account groups presented in the accompanying financial statements are as follows:
GOVERNMENTAL FUND TYPE
BUDGET FUND - The fund used to account for activities and functions as set forth in the Amended Appropriations Act of 1994-1995. The Budget Fund is similar in nature to a General Fund as identified in generally accepted accounting principles in that the Budget Fund is used to account for all activities except those required to be accounted for in some other fund.

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ruDICIAL COUNCil.. NOTES TO THE FINANCIAL STATEMENTS
mNE 30 1995

EXHIBIT "E"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
FUND ACCOUNTING
FIDUCIARY FUND TYPE
AGENCY FUND - The fund used to account for assets held for use by other funds, governments, or individuals.
ACCOUNT GROUPS
GENERAL FIXED ASSETS - The account group used to account for fixed assets used in governmental fund type operations. Fixed assets purchased are recorded at cost or at estimated historical cost if historical cost is not practically determinable. Donated fixed assets are recorded at fair market value on the date donated. Disposals are deleted at recorded values. No depreciation has been provided on general fixed assets.
The cost ofnormal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not included in the General Fixed Assets Account Group. Material improvements adding to the value or useful life of the assets are included in the General Fixed Assets Account Group.
GENERAL LONG-TERM DEBT - The account group used to report the noncurrent portions of certain governmental long-term liabilities, such as claims, judgments and compensated absences, which will be paid from future resources.
BASIS OF ACCOUNTING MEASUREMENT FOCUS
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. Governmental funds should be accounted for using the flow ofcurrent financial resources measurement focus. With this measurement focus, operating statements present increases and decreases in net current assets and unreserved fund balance is a measure ofavailable spendable resources. In accordance with accounting practices prescribed or permitted by statutes and regulations of the State of Georgia, the Budget Fund remits its unreserved fund balance (surplus) to the Office ofTreasury and Fiscal Services in the subsequent fiscal year.
GOVERNMENTAL FUND TYPE BUDGET FUND
Except as disclosed in the following paragraphs, units of government of the State of Georgia record their Budget Fund revenues and expenditures in accordance with the modified accrual basis of accounting. Under the modified accrual basis ofaccounting, revenues are recognized when susceptible to accrual (i.e., when they are "measurable and available"). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to pay liabilities of the current period. Revenues that are accrued include primarily State appropriations, Federal grants and entitlements, and

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JUDICIAL COUNCIL NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1995

EXHIBIT"E"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS OF ACCOUNTING GOVERNMENTAL FUND TYPE BUDGET FUND
certain amounts earned under operating agreements with other parties. Expenditures are recorded when ~e related fund liability is incurred, except for unrnatured interest on general long-term debt which is recognized when due, and certain compensated absences, claims and judgements which are recognized when the obligations are expected to be liquidated with expendable available financial resources.
Contractual obligations for services which have not been performed and for goods which have not been delivered at the end of the fiscal year are recognized as expenditures and liabilities in the accompanying financial statements. This accounting practice causes expenditure-driven grant revenues to be accrued based, in part, on the unexecuted portion of contracts for goods and services. The recognition of encumbrances as expenditures and liabilities is in conformity with accounting practices prescribed or permitted by statutes and regulations ofthe State ofGeorgia, but is not consistent with generally accepted accounting principles, which provide for the recording of encumbrances as a reservation of fund balance. Further, revenue recognitio11 for expenditure-driven grants should be based upon expenditures determined in accordance with generally accepted accounting principles.
Prior period adjustments and certain other items are reported as additions to and deductions from fund balances ofthe Budget Fund in the accompanying financial statements. This presentation is in accordance with accounting practices prescribed or permitted by statutes and regulations ofthe State of Georgia, but differs from generally accepted accounting principles in that immaterial adjustments should be reported as current period revenues and expenditures.
FIDUCIARY FUND TYPE AGENCYFUND
Agency Funds are custodial in nature and do not measure results of operations or have a measurement focus. The modified accrual basis of accounting is utilized for recognizing assets and liabilities.
BUDGET Appropriation allotments to the Judicial Council are on the basis of a budget submitted by the Council and approved by the Legislature and the Governor. The budget is adopted on a basis consistent with accounting practices prescribed or permitted by statutes and regulations of the State of Georgia and is compiled in the same manner as all State departments. Expenditures are classified by budget unit object classes as provided in Act No. 1208 ofGeorgia Laws 1994 (as approved April 18, 1994) and amended by Act No. 6 of Georgia Laws 1995 (as approved February 22, 1995), which is an appropriated budget and is referred to in these notes as the Amended Appropriations Act of 1994-1995. There is no legal prohibition regarding overexpenditure ofthe aggregate budget.
CASH AND CASH EQUIVALENTS Cash and Cash Equivalents include currency on hand and demand deposits with banks and other financial institutions.
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JUDICIAL COUNCIL NOTES TO THE FINANC-IAL STATEMENTS
JUNE 30 1995

EXHIBIT "E"

NOTE I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
INVENTORIES No inventories ofsupplies are reported in the current financial statements. Expendable supplies are recorded as expenditures at the time of purchase.
UNRESERVED FUND BALANCE In accordance with accounting practices prescribed or permitted by statutes and regulations of the State of Georgia, the Budget Fund's unreserved fund balance is remitted to the Office ofTreasury and Fiscal Services in the subsequent fiscal year as surplus. This amount ofunexpended general appropriations is available to the State for reappropriation in subsequent years.
COMPENSATED ABSENCES Compensated absences represent obligations of the Judicial Council relating to employee's rights to receive compensation for future absences based upon services already rendered. This obligation relates only to vesting accumulating annual leave in which payment is probable and can be reasonably estimated. No liability has been recorded in the individual funds for the current portion ofthis obligation as this amount will not be liquidated with expendable available financial resources. Funds are provided in the appropriation offunds each year to the Council to cover the cost of annual leave paid to terminated employees.
The liability for compensated absences at year end is reported in the General Long-Term Debt Account Group for governmental funds.
MEMORANDUM ONLY - TOTAL COLUMNS Total columns on the Combined Balance Sheet (Statutory Basis) are captioned "Memorandum Only" because they do not represent consolidated financial information and are presented only to facilitate financial analysis. The columns do not present information that reflects financial position in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data.
COMPARATIVE DATA Comparative total data for the prior year have been presented in selected sections of the accompanying financial statements in order to provide an understanding ofthe changes in the Council's financial position and operations. Comparative totals have not been included on statements where their inclusion would not provide enhanced understanding of the Council's financial position and operations or would cause the statements to be unduly complex and difficult to understand.

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JUDICIAL COUNCIL NOTES TO THE FINANCIAL STATEMENTS
JUNE30 1995

EXHIBIT"E"

NOTE 2: CUSTODIAL CREDIT RISKS OF CASH DEPOSITS
STATE OF GEORGIA COLLATERALIZATION STATUTES AND POLICIES Funds ofthe State ofGeorgia cannot be placed in a depository paying interest longer than ten days without the depository providing a surety bond to the State. In lieu of a surety bond, the depository may pledge as collateral any one or more ofthe following securities as enumerated in the Official Code ofGeorgia Annotated Section 50-17-59:
(1) Bonds, bills, certificates ofindebtedness, notes, or other direct obligations of the United States or ofthe State ofGeorgia.
(2) Bonds, bills, certificates ofindebtedness, notes, or other obligations of the counties or municipalities of the State of Georgia.
(3) Bonds ofany public authority created by the laws of the State of Georgia, providing that the statute that created the authority authorized the use of the bonds for this purpose.
(4) Industrial revenue bonds and bonds of development authorities created by the laws of the State of Georgia.
(5) Bonds, bills, certificates ofindebtedness, notes, or other obligations ofa subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest, and debt obligations issued by the Federal Land Bank, the Federal Home Loan Bank, the Federal Intermediate Credit Bank, the Central Bank for Cooperatives, the Farm Credit Banks, the Federal Home Loan Mortgage Association, and the Federal National Mortgage Association.
(6) Guarantee or insurance ofaccounts provided by the Federal Deposit Insurance Corporation.
As authorized in the Official Code of Georgia Annotated Section 50-17-53, the State Depository Board has adopted policies which allow agencies ofthe State ofGeorgia the option ofexempting demand deposits from the collateral requirements.
CATEGORIZATION OF DEPOSITS For purposes of analysis of custodial credit risk, cash deposits consist of all bank balances which include demand deposits and/or interest bearing accounts. The bank balances as ofJune 30, 1995, are categorized below in order to provide information about the extent to which such deposits are exposed to custodial credit risk.

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ruDICIAL COUNCIL NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1995

EXHIBIT "E"

NOTE 2: CUSTODIAL CREDIT RISKS OF CASH DEPOSITS

CATEGORIZATION OF DEPOSITS Category 1 - Amounts covered by depository insurance or collateralized with securities (at market value) held by the Council or by its agent in the Council's name.

Category 2 - Amounts collateralized with securities (at market value) held by the pledging financial institution's trust department or agent in the Council's name.

Category 3 - Amounts collateralized with securities (at market value) held by the pledging financial institution or by its trust department or agent, but not in the Council's name, and amounts uncollateralized.

Cash Deposits

Canying Amount

Bank Balances

S ~ $ 50808071

Risk Categories $ 182856]8 S,--~o""oo'' $ 32522453

NOTE 3: CHANGES IN GENERAL FIXED ASSETS

The following is a summary of changes of equipment in the General Fixed Assets Account Group during the fiscal year:

Balance July 1, 1994

$ 307,496.72

Additions Deductions

45,595.66 22 137.00

Balance June 30, 1995

$ 330 955 38

NOTE 4: GENERAL LONG-TERM DEBT

CHANGES IN GENERAL LONG-TERM DEBT During the year ended June 30, 1995, the following changes occurred in the compensated absences liability reported in the General Long-Term Debt Account Group:

Balance July 1, 1994

$ 78,058.96

Additions Annual Leave Earned and Utilized (Net) Salaries Salary Related Fringe Benefits

6,339.17 484.95

Balance June 30, 1995

$ 84 883 08

JUDICIAL COUNCIL NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1995

EXHIBIT"E"

NOTE 5: RISK MANAGEMENT
Public Entity Risk Pool
The State Personnel Board, Merit System ofPersonnel Administration internally administers for the State of Georgia a program of health benefits for the employees of units ofgovernment ofthe State of Georgia and units of county government and local education agencies located within the State of Georgia. This plan is funded by participants covered in the plan, by employers' contnbutions paid by the various units ofgovernment participating in the plan, and appropriations made by the General Assembly of Georgia. The State Personnel Board, Merit System ofPersonnel Administration has contracted with Blue Cross Blue Shield ofGeorgia to process claims in accordance with the State Employees' Health Benefit Plan as established by the State Personnel Board.
Other Risk Management
The Department ofAdministrative Services (DOAS) has the responsibility for the State of Georgia of making and carrying out decisions that will minimize the adverse effects of accidental losses that involve State government assets. The State believes it is more economical to manage its risks internally and set aside assets for claim settlement. Accordingly, DOAS services claims for risk of loss to which the State is exposed, including general liability, property and casualty, workers' compensation, unemployment compensation, and law enforcement officers' indemnification. Limited amounts of commercial insurance is purchased applicable to property, employee and automobile liability, fidelity and certain other risks. The Judicial Council is part of the State of Georgia reporting entity, and as such, is covered by the State of Georgia risk management program administered by DOAS. Premiums for the risk management program are charged to the state agencies by DOAS to provide claims servicing and claims payment.
NOTE 6: DEFERRED COMPENSATION PLAN
The State ofGeorgia offers its employees a deferred compensation plan in accordance with Internal Revenue Code Section 457. The plan, available to employees of the State ofGeorgia and county health departments, permits such employees to defer a portion oftheir salary until future years. Participation in the plan is optional. Participants choose the option or options in which they wish to participate. The deferred compensation is not available to employees until termination, retirement, death, or unforeseeable emergency. All amounts of compensation deferred under the plan, all property and rights purchased with those amounts, and all income attributable to those amounts, property, or rights are (until paid or made available to the employee or other beneficiary) solely the property or rights of the State of Georgia subject only to the claims of the State's general creditors. Participant's rights under the plan are equal to those of a general creditor of the State of Georgia in an amount equal to the fair market value of the deferred account of each participant. Financial information relative to the plan is presented in the financial report ofthe State Personnel Board - Merit System ofPersonnel Administration for the year ended June 30, 1995.

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ruDICIAL COUNCIL NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1995

EXIIlBIT "E"

NOTE7: RETIREMENTPLANS
EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA
Plan Description The Judicial Council participates in the Employees' Retirement System of Georgia ("ERS"), a single-employer, defined benefit plan established by the General Assembly of Georgia for the purpose of providing retirement allowances for employees of the State of Georgia. The Council's payroll for the year ended June 30, 1995, for employees covered by ERS was $654,746.93. The Council's total payroll for all employees was $678,441.54.
Benefits The benefit structure of ERS was significantly modified on July 1, 1982. Unless elected otherwise, an employee who currently maintains membership with ERS based upon State employment that started prior to July 1, 1982, is an "old plan" member subject to the plan provisions in effect prior to July 1, 1982. All other members are "new plan" members subject to the modified plan provisions.
Members become vested after 10 years of creditable service. A member may retire and receive normal retirement benefits after completion of 10 years of creditable service and attainment of age 65. Retirement benefits paid to members are based upon a formula which considers the monthly average of the member's highest eight consecutive calendar quarters of salary, the number of years of creditable service, and the member's age at retirement. Postretirement cost-of-living adjustments are also made to member's benefits. The normal retirement pension is payable monthly for life; however, options are available for distribution of the member's monthly pension at reduced rates to a designated beneficiary upon the member's death. Death and disability benefits are also available through ERS. If 10 years of service is completed and age 60 is reached, the member may retire with a reduced benefit. Additionally, there are certain provisions allowing for retirement after 30 years of service regardless of age.
Contributions Required and Contributions Made Under the old plan, member contributions consist of employee contributions paid by the employee of 1.25% of annual compensation and 4.75% ofannual compensation paid by the Council on behalfofthe employee. Under the new plan, member contnbutions consist solely of 1.25% of annual compensation paid by employee. The Council also is required to contribute at a specified percentage of active member payroll determined annually by actuarial valuation. For the year ended June 30, 1995, the ERS employer contribution rate for the Council amounted to 14.89"/o of covered payroll and included the 4.75% contributed on behalf of the employee referred to above. Contributions are also made on amounts paid for accumulated leave of retiring employees.
Total contributions to the plan made during fiscal year 1995 amounted to $105,726.98, of which $97,538.68 was made by the Council and $8,188.30 was made by employees. These contributions met the requirements of the plan.

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JUDICIAL COUNCIL NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1995

EXHIBIT"E"

NOTE7: RETIREMENTPLANS

EMPWYEES' RETIREMENT SYSTEM OF GEORGIA

Funding Status and Progress Pension Benefit Obligation
The amount shown as the "pension benefit obligation" is a standardized disclosure measure of the present value ofpension benefits, adjusted for the effects ofprojected salary increases and step-rate benefits, estimated to be payable in the future as a result ofemployee service to date. The measure is intended to help users assess the funding status ofERS on the going-concern basis, assess progress made in accumulating sufficient assets to pay benefits when due and make comparisons among employers. The measure is the actuarial present value of credited projected benefits, and is independent of the funding method used to determine contributions to the plan.

The pension benefit obligation was computed as part of an actuarial valuation performed as ofJune 30, 1994. Significant actuarial assumptions used in the valuation include the following:

1) The present value offuture pension benefits paid was computed using a discounted rate of 7.5 percent. This rate is also the same rate assumed to be earned on investments in the plan in future years.

2) Future pension payments reflect the following assumed salary increases as a result ofinflation and merit increases:

A&l

Percentage

20

9.5%

25

8.5%

30

6.5%

35

6.0%

40 to 65

5.7%

3) ERS has the authority to grant cost-of-living adjustments by state statute. As of June 30, 1994, cost-ofliving adjustments have been included in the pension benefit obligation.

The total unfunded pension benefit obligation ofERS as ofJune 30, 1994, was $310,149,000, as follows:

- 14 -

JUDICIAL COUNCIL NOTES TO THE FINANCIAL STATEMENTS
RINE 30 1995

EXIIlBIT "E"

NOTE 7: RETIREMENT PLANS

EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA

Funding Status and Progress Pension Benefit Obligation

Pension Benefit Obligation:

Retirees and Beneficiaries Currently Receiving Benefits and Terminated Employees Entitled to Benefits but Not Yet Receiving Benefits

$ 2,227,653,000

Current Employees

Accumulated Contributions

648,516,000

Employer-Financed Vested

1,085,190,000

Employer-Financed Nonvested

1206805 000

Total Pension Benefit Obligation

$5,168,164,000

Net Assets Available for Benefits

4 858 015 000

Unfunded Pension Benefit Obligation

$ 310 149 000

The measurement ofthe total pension benefit obligation is based on an actuarial valuation as of June 30, 1994. Net assets available for benefits were valued as of the same date. ERS does not make separate measurements of assets and pension benefit obligation for individual employers.

Funding Policy The ERS funding policy provides for periodic employer contributions at actuarially determined rates that, expressed as percentages ofannual payroll, are sufficient to accumulate sufficient assets to pay benefits when due. Level percentage of payroll employer contribution rates are determined using the entry age funding method. ERS also uses the level percentage of payroll method to amortize the unfunded liability within approximately 20 years following the valuation date.

Total contributions from all employers to ERS for the year ended June 30, 1995, were $256,624,679.00. The Council's contribution was actuarially determined and represented 0.03% of total contributions made by all participating employers.

- 15 -

nJDICIAL COUNCil, NOTES TO TIIB FINANCIAL STATEMENTS
JUNE30 1995

EXHIBIT"E"

NOTE 7: RETIREMENT PLANS
EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA
Funding Status and Progress Funding Policy
Significant actuarial assumptions used to compute contributions are the same as those used to compute the standardized measure of pension obligation.
Trend Information IEstorical trend infonnation is presented in the financial report ofERS for the year ended June 30, 1995. This information gives an indication of the progress made in accumulating sufficient assets to pay benefits when due.
GEORGIA DEFINED CONTRIBUTION PLAN
Plan Description The Judicial Council participates in the Georgia Defined Contribution Plan ("GDCP") which is a singleemployer defined contribution plan established by the Georgia General Assembly in July 1993 for the purpose ofproviding retirement coverage for State employees who are temporary, seasonal, and part-time and are not members of a public retirement or pension system. GDCP is administered by the Employees' Retirement System Board of Trustees.
Benefits A member may retire and elect to receive periodic payments after attainment of age 65. The payment will be based upon mortality tables and interest assumptions to be adopted by the Board. If a member has less than $ 3,500 credit to his/her account, the Board has the option of requiring a lump sum distribution to the member in lieu of making periodic payments. Upon the death of a member, a lump sum distribution equaling the amount credited to his/her account will be paid to the member's designated beneficiary.
Contributions and Vesting Member contributions are seven and one-half percent (7.5%) of gross salary. There are no employer contributions. Earnings are credited to each member's account in a manner established by the Board. Upon termination ofemployment, the amount ofthe member's account is refundable upon request by the member.
Information relative to covered payroll and contributions made by employees during fiscal year 1995 were not available due to the manner in which the Judicial Council maintains the accounting records.

- 16 -

JUDICIAL COUNCIL NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1995

EXHIBIT"E"

NOTE 8: LEAVE POLICIES
Employees earn ten hours of sick leave each month with a maximum accumulation of ninety days. Unused accumulated sick leave does not vest with the employee and is forfeited upon retirement or termination of employment.
Employees earn annual leave ranging from ten to fourteen hours each month depending upon the employees' length ofcontinuous State service with a maximum accumulation offorty five days. Employees are paid for unused accumulated annual leave upon retirement or termination of employment. See Note 1 - Compensated Absences.
Certain employees who retire with one hundred and twenty days or more offorfeited annual and sick leave are entitled to additional service credit in the Employees' Retirement System of Georgia.
NOTE 9: CONTINGENCIES
Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies. This could result in refunds to the grantor agency for any expenditures which are disallowed under grant terms. The amount of expenditures which may be disallowed by the grantor cannot be determined at this time although the Judicial Council expects such amounts, ifany, to be immaterial to its overall financial position.
Litigation, claims and assessments filed against the Judicial Council, if any, are generally considered to be actions against the State ofGeorgia. Pursuant to the Official Code ofGeorgia Annotated, the Department of Administrative Services maintains a program of purchased insurance and self-insurance which provides coverage for such litigation, claims and assessments. Accordingly, significant litigation, claims and assessments pending against the State of Georgia are disclosed in the State of Georgia Comprehensive Annual Financial Report for the fiscal year ended June 30, 1995.
NOTE 10: BONDING INFORMATION
All employees of the Judicial Council are bonded under a Public Employees Blanket Bond written by Employers Insurance of Wausau, their Bond No. 1450-00-110723, on which the premium was paid to October I, 1995. Under this agreement the Public Employee Dishonesty Coverage insures the Council to a maximum of$1,000,000.00 against loss sustained through fraudulent or dishonest acts by its employees. The Faithful Performance of Duty Coverage insures the Council to a maximum of $1,000,000.00 against loss sustained from failure ofits employees to perform faithfully their duties or to account properly for all monies and property received by virtue oftheir position or employment.
All employees ofthe Judicial Council are also bonded under Commercial Crime Policies written by the United States Fire Insurance Company, their Policy Nos. 626 012292 6 and 626 012294 4, on which premiums were paid to October 1, 1995. Under these additional public employee dishonesty coverages, the policies insure the Council to a maximum of$9,000,000.00 against loss sustained through fraudulent or dishonest acts by its employees.
- 17 -

SUPPLEMENTARY INFORMATION - 19-

JUDICIAL COUNCIL COMBINING BALANCE SHEET (STATUTORY BASIS}
BUDGET FUND YEAR ENDED JUNE 30 1995

ASSETS Cash and Cash Equivalents Accoun1s Receivable
s - Appropriation
Federal Financial Assistance
Total Assets

COUNCIL OPERATIONS

CASE COUNTING

BOARD OF COURT
REPORTING

COUNCIL OF MAGISTRATE
COURT JUDGES

$

114.65 $

$

44,082.81

31,308.82

$

75,391.63

0.00 $

0.00 $

3,546.04

$

75 506.28 $

0.00 $

0.00 $

3546.04

LIABILITIES AND FUND EQUITY
Liabilities Accoun1s Payable
Fund Equity Fund Balances Unreserved Designated Surplus
Total Liabilities and Fund Equity

$

73,855.41

1,650.87 $

$

75,506.28 $

0.00 $ 0.00 $

$

2,800.00

0.00

748.04

0.00 $

3546.04

See Independent Accountant's Combined Report on Review of Financial Statemen1s and Supplementary Information. The notes ID the financial statemen1s are an integral part of this statement.
-20-

EXHIBIT"F"

COUNCIL OF PROBATE COURT JUDGES

COUNCIL OF STATE COURT JUDGES

COUNCIL OF SUPERIOR
COURT CLERKS

RESOURCE CENTER

COMPUTERIZED INFORMATION NETWORK

TOTAL

$

2,196.06 $

1,318.42 $

20,000.00 $

0.00 $

0.00 $

27,175.17

$

44,082.81

31,308.82

$

75,391.63

$

2196.06 $

1 318.42 $

20000.00 $

0.00 $

0.00 $

102566.80

2,134.39 $

390.92 $

20,000.00

99,180.72

61.67

927.50

0.00 $

2196.06 $

1 318.42 $

20000.00 $

0.00 $ _ _ _ _--=c0cc.OOc.

3,386.08

0.00 $

o.oo s_ _1=0.2..=566-=.BD=

-21-

JUDICIAL COUNCIL COMBINING STATEMENT OF CHANGES IN FUND BALANCES /STATUTORY BASIS}
BUDGET FUND YEAR ENDED JUNE 30 1995

FUND BALANCES - JULY 1
Unreserved Designated Surplus

COUNCIL OPERATIONS

CASE COUNTING

BOARD OF COURT
REPORTING

COUNCIL OF MAGISTRATE
COURT JUDGES

3017.38 $

0.00 $

0.00 $ _ _--'862=a.::6-'--1

Adjusiments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures
Exhibit"H"
DEDUCTIONS
Unreserved Fund Balance (Surplus)
Returned to Office of Treasury and
Fiscal Services Year Ended June 30, 1994
FUND BALANCES - JUNE 30
(To Exhibit "F")

1,206.52 444.35 $
1 650.87 $

$

55.40

0.00 $ _ _ _ _0=,.a.00~

690.64

0.00 $

0.00 $ _ _ _7cc46a.::a.::04..c

3 017.38 $ 1,650.87 $

0.00 $ 0.00 $

0.00 $ ----'862=a.::61.a.. 0.00 $ _ _....,;7~46:;;;;;04,;.

See Independent Accountant's Combined Report on Review of Financial S-ments and Supplementary Information. The notes to the financial s1atements are an integral part of this s-.Oent.
-22-

EXHIBIT"G"

COUNCIL OF PROBATE COURT JUDGES

COUNCIL OF STATE COURT JUDGES

COUNCIL OF SUPERIOR
COURT CLERKS

RESOURCE CENTER

COMPUTERIZED INFORMATION NETWORK

TOTAL

173.46 $

1,928.96 $

1 578.10 $ _ _ _~0~.00~$ _ _ _ _ _648=.43~ $ _ _ _8=208=~94~

61.67 $ _ _ _6~1~.6~7 $

927.50

2,189.42

0.00 $

0.00 $ _ _ _~0.=00~$ _ _ _ _~0~.00~

1196.66

927.50 $ _ _ _~0-.00~$ _ _ _~0=.00~$

0.00 $ _ _ _3=,386==08~

$ _ _~1-'-73=a.4..6. ~ $

1 928.96 $

1 578.10 $

_ _ _ _6_1._~_s _ _ _92_7__.50_ s _ _ _ _o_.oo_s

0.00 $ 0.00 $

648.43 $ _ _--'8""208=,=94..c 0.00 $ _ _ _3_._386_...0_B_

-23-

COMBINING STATEME

FUNDS AVAILABLE
REVENUES
STATE APPROPRIATION General Appropriation Amended Appropriation Govemo(s Emergency Fund
Total State Appropriation
FEDERAL REVENUES
OTHER REVENUES RETAINED Judicial Directory and Mailing Label Fees Transfers from Agency Fund Court Reporting Certifications, Testing and Permils
Total Other Revenues Retained

COUNCIL

CASE

OPERATIONS COUNTING

BOARD OF COURT
REPORTING

COUNCIL OF MAGISTRATE
COURT JUDGES

$ 1,262,686.00 $ 76,500.00 $ -178,000.00 5 000.00

$ 1 089 686.00 $ 76 500.00 $

$

93124.35

$

18,057.01

$

$

18 057.01

$

70,756.00 $ 70,756.00 $
69,059.98 69,059.98

26,700.00 26700.00

Total Funds Available

$ 1,200 867.36 $ 76,500.00 $

139 815.98 $

26,700.00

EXPENDITURES

COST OF OPERATIONS

PERSONAL SERVICES

Salaries and Wages

$

Employe(s Contributions for.

F.1.C.A

Retirement

Health Insurance

Personal Liability Insurance

Unemployment Compensation Insurance

Workers' Compensation Insurance

$

REGULAR OPERATING EXPENSES

Supplies and Materials

$

Repairs and Maintenance

Rents (Other than Real Estate)

Insurance and Bonding

Other Operating Expenses (See Schedule)

Duplicating and Rapid Copy

Publications and Printing

$

TRAVEL

$

EQUIPMENT

Equipment Purchases

$

625,594.74 42,896.10 94,183.78 75,237.60
1,035.00 171.00
1197.38
840 315.60
39,275.07 1,340.68 1,480.76 1,558.01 8,338.22 8,817.42
46796.69
107606.85
16 064.33
15798.66

$

52,846.80

3,802.03

8,265.12

6,606.00

621.00 $

22.80

159.64

$

72,323.39 $

414.00 414.00

$

13,923.38 $

78.70

9,108.08

855.53

2,725.92

3,545.69

10,632.38

4,603.04 1.75
5,159.96 564.00
3,905.79 692.64
840.95

$

40,869.68 $

15 768.13

$

2,307.43

$

2,800.00

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
-24-

EXHIBIT"H"

COUNCIL OF PROBATE COURT JUDGES

COUNCIL OF STATE COURT JUDGES

COUNCIL OF SUPERIOR COURT CLERKS

RESOURCE CENTER

COMPUTERIZED INFORMATION NE.WORK

TOTAL

$

20,000.00 $

12,000.00 $

33,800.00 $ 300,000.00 $

$

20 000.00 $

12 000.00 $

33 800.00 $ 300 000.00 $

$

25,678.05

$

25,678.05

$

45 678.05 $

12,000.00 $

33,800.00 $ 300,000.00 $

0.00 $ 0.00 $
$ $
$

1,802,442.00 -178,000.00
5 000.00 1629442.00
93124.35
43,735.06
69,059.98 112 795.04

0.00 $

1,835,361.39

$

483.00 $

$

483.00 $

$

4,401.63 $

888.11 659.26 2,009.05 576.43 7 455.80

$

15,990.28 $

483.00 $
483.00 $
313.74 $ 2.50
100.00 658.36 729.17 154.99 834.86
2 793.62 $

897.00
897.00
1,231.63 90.00 57.58
1,225.73 24.00 177.06
2,200.23
5,006.23

$

678,441.54

46,698.13

102,448.90

81,843.60

3,933.00

193.80

1 357.02

$

914 915.99

$

63,748.49

1,513.63

16,794.49

5,520.89

17,732.15

13,964.23

68 760.91

$

188 034.79

$

18 371.76

$

18,598.66

-25-

J COMBINING STATEMENT

IL BLE AND EXPENDITURES
1995

EXPENDITURES
COST OF OPERATIONS
COMPUTER CHARGES Other Costs Supplies and Materials Repairs and Maintenance Software Equipment Equipment Purchases Per Diem, Fees and Contracts Contracts Computer Billings, DOAS
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM, FEES AND CONTRACTS Per Diem and Fees Contracts

COUNCIL OPERATIONS

CASE COUNTING

BOARD OF COURT
REPORTING

COUNCIL OF MAGISTRATE
COURT JUDGES

$

7,010.86

$

5,538.30

9,169.50

34,510.42

96,758.39$ 76,500.00 3 030.94

$ 156 018.41 $ 76,500.00 $

$

29270.00

$

$

13 685.58

$

$

16,663.58

$

5,000.00

$

21,663.58

$

14.28 $ 670.00
87.50
2,750.00
3 521.78 $ 2 420.00 1 576.65 $
16,797.05 $
16 797.05 $

32.97
32.97 617.75 6,376.51 6 376.51

Total Expenditures Excess of Funds Available over Expendttures

$ 1,200,423.01 $ 76,500.00 $

444.35

0.00

139,815.98 $ 0.00

26,009.36 690.64

$ 1,200,867.36 $ 76,500.00 $ 139,815.98 $

26,700.00

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
-26-

EXHIBIT "H''

COUNCIL OF PROBATE COURT JUDGES

COUNCIL OF STATE COURT JUDGES

COUNCIL OF SUPERIOR COURT CLERKS

RESOURCE CENTER

COMPUTERIZED INl:ORMATION NETWORK

TOTAL

$

600.00

106.00

190.00

$

896.00

$

120.50

64.72

592.40

1,909.71

20,190.00 $ 300,000.00

$

22 877.33 $ 300 000.00

$

1 312.02 $

68.75 $

1 244.32

$

26,935.08 $

8,654.63 $

3,775.12

$

26 935.08 $

8654.63 $

3 775.12

$

45,616.38 $

12,000.00 $

33,800.00 $ 300,000.00 $

61.67

0.00

0.00

0.00

$

45678.05 $

12,000.00 $

33 800.00 $ 300,000.00 $

$
$ $ $ $ $ 0.00 $ 0,00

7,n8.61 6,379.02 9,649.40 36,420.13 496,388.39 3 030.94 559,646.49 31 690.00 18 505.07
79,201.97 5 000.00
64 201.97
1,834,164.73 1196.66

0.00 $

1 835,361.39

-27-

JUDICIAL COUNCIL STATEMENT OF CHANGES IN ASSETS ANO LIABILITIES
FIDUCIARY FUND TYPE - AGENCY FUND YEAR ENDED JUNE 30 1995

EXHIBIT"!"

FUND

ASSETS/ LIABILITIES JULY1, 1994

ADDITIONS

DELETIONS

ASSETS/ LIABILITIES JUNE 30, 1995

Court Reporting Certifications, Testing

and Permits

$

32,209.39 $ 80,873.57 $ 69,059.98 $===.....0..2..2...9..8..

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
-28-

J!JCJQI&. ~t:&IL ~Ct:IEC!.!LE Qf ~ M Q l;iUQQET
YEAR ENtlEQ JUNE 30 1995

SCHEDUlE "1"

El,!!:,IQAV~L.Y\1.1;
~
S-Appfopriation Federal Revenues Other Revenues Retained

ORIGINAL APPROPRIATION

AMENDED APPROPRIATION

GOVERNOR'S EMERGENCY FUND

BUDGET ADJUSTMENTS

TOTAL

1,802,442.00 $

-178,000.00 $

5,000.00 $

93,125.00 112807.00

1,629,442.00 93,125.00 112807.00

1,802,442.00 $

-178,000.00 $

5,000.00 $

205,932.00 $ 1,835,374.00

EXPfNPffiJBFS
Council Operations Case Counting
Board or Court Reporting
Payment to Council of Magistrate Court Judges
Payment 10 Couneil cl Probata Court Judges
Payment 10 Council cl State Court Judges
Payment 10 Couneil cl Superior CourtClerks
Payment to R8$0Urce Center

1,262,686.00 $ 76,500.00 70,756.00
26,700.00
20,000.00
12,000.00
33,800.00 300000.00

-178,000.00 $

1,802,442.00 $

-178,000.00 $

5,000.00 $

111,195.00 $ 69,060.00

1,200,881.00 76,500.00
139,816.00

26,700.00

25,STT.00

45,6TT.OO

12,000.00

33,800.00 300000.00

5,000.00 $

205,932.00 $ 1,835,374.00

or See accompanying notes and Independent Accountant's Combined Report on Review
Financial Slatemenls and Supplementary Information.
-29-

JUDICIAL COUNCIL CASH AND CASH EQUIVALENTS
JUNE 30 1995

SCHEDULE"2"

NONINTEREST BEARING ACCOUNTS

Trust Company Bank, Atlanta, Georgia

$

96,007.18

Wachovia Bank of Georgia, Atlanta, Georgia

24 353.04

$ 120,360.22

Funds Held on Behalf of other Units of the Judicial System

Continuing Judicial Education, Institute of

$

23,929.60

Courts Automation Commission, Georgia

-5,784.06

Indigent Defense Council, Georgia

26,605.91

Judicial Qualifications Commission

9,994.27

Juvenile Court Judges, Council of

-55,339.18

Superior Courts of Georgia

-11,252.93

Supreme Court of Georgia

-57,135.62

-68,982.01 $

51,378.21

INTEREST BEARING ACCOUNT NalionsBank of Georgia, N.A., Atlanta, Georgia
OTHER Cash on Hand

19,669.94
150.00
s_ _1_1..1_9_8._1.,,5

See accompanying notes and Independent Accountant's Combined Report on Review of Financial statements and Supplementary Information.
- 30 -

JUDICIAL COUNCIL SCHEDULE OF GOVERNOR'S EMERGENCY FUND
YEAR ENDED JUNE 30 1995
Recidivism Reduction Project for the Dougherty County Superior Court System

SCHEDULE "3"
$ ====s-=oo=o=.o=o

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
-31-

JUDICIAL COUNCIL SCHEDULE OF FEDERAL REVENUES
YEAR ENDED JUNE 30 1995

PROGRAM
Health and Human Services, U. S. Department of State Court Improvement Program Direct
Foster Care - TIiie IV - E Through Georgia Department of Human Resources

CFDA NUMBER
93.586 93.658

SCHEDULE 4

AMOUNT

$ 31,308.82 61,815.53

$

93,124.35

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
-32-

JUDICIAL COUNCIL SCHEDULE OF OTHER OPERATING EXPENSES
YEAR ENDED JUNE 30 1995

SCHEDULE "5"

REGULAR OPERATING EXPENSES
COUNCIL OPERATIONS Advertising Clipping Service Conference Expense Freight, Express and Storage Registration Fees Subscriptions and Dues
BOARD OF COURT REPORTING Advertising Conference Expense Freight, Express and Storage Registration Fees Subscriptions and Dues
COUNCIL OF MAGISTRATE COURT JUDGES Conference Expense
COUNCIL OF PROBATE COURT JUDGES Advertising Conference Expense Freight, Express and Storage
COUNCIL OF STATE COURT JUDGES Conference Expense Freight, Express and Storage
COUNCIL OF SUPERIOR COURT CLERKS Subscriptions and Dues

$

802.07

868.75

486.42

386.56

4,113.00

1,681.42 $

$

41.87

1,503.51

470.54

615.00

95.00

8,338.22
2,725.92 3,905.79

$

1,147.08

828.20

33.77

$

715.45

13.72

2,009.05 729.17

24.00

$

17,732.15

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
-33-

JUDICIAL COUNCIL RECONCILIATION OF TRAVEL YEAR ENDED JUNE 30 1995

Total per Annual Supplement

Accruals June 30, 1994

Adjustments Doss, Martin, Pevey, Roney, Samdperil, Worthington,

Robert L., Jr. NolanE. Mark Eugene Fred Richard E. Karen L.

Total per Report

SCHEDULE "6'

$

18,163.41

-161.36

20.00 268.59
44.98 -284.33 -13.44 333.91

$

18 371.76

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
-34-

Totals per Annual Supplement

Adjustmen1s Doss, Kincaid, Moore, Sparrow, Worthington,

Robert L., Jr. Kenneth M. Marla$. Holly Karen L.

Totals per Report

JUDICIAL COUNCIL RECONCILIATION OF PER DIEM AND FEES
YEAR ENDED JUNE 30 1995

SCHEDULE'7"

TYPE PAYMENT
Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense

FEE AMOUNT

EXPENSE AMOUNT

$

44,836.60 $

34,773.20 $

TOTAL 79,609.80

-18.48 -18.48 -18.48 -18.48 -333.91

-18.48 -18.48 -18.48 -18.48 -333.91

$

44,836.60 $

34 365.37 $

79,201.97

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statemems and Supplementary Information.
-35 -