Review report, state of Georgia, Judicial Qualifications Commission, year ended June 30, 1994

GA NJ:JJ' aRl
~831
1993-Cc4
STATE OF GEORGIA DEPARTMENT OF AUDITS
254 WASHINGTON STREET ATLANTA. GEORGIA 30334

REVIEW REPORT STATE OF GEORGIA JUDICIAL QUALIFICATIONS COMMISSION YEAR ENDED JUNE 30, 1994

JUDICIAL OUALIFICATIONS COMMISSION - 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 BALANCE

(STATUTORY BASIS)

GOVERNMENTAL FUND TYPE

3

C STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES

BUDGET FUND

4

D STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

6

E NOTES TO THE FINANCIAL STATEMENTS

7

SUPPLEMENTARY INFORMATION

SCHEDULES

1 SCHEDULE OF APPROVED BUDGET

14

2 CASH AND CASH EQUIVALENTS

15

3 SCHEDULE OF OTHER OPERA TING EXPENSES

16

CLAUDE L. VICKERS STATE AUDITOR (404) 656-2174
TAX RATIO (404) 656-0494

~cpartmcnt of /\uh-its
254 WASHINGTON STREET. S.W. ROOM 214
J\tlaubt, <ieor.9ia 30334-8400
November 7, 1994

FINANCIAL AUDITS (404) 656-2180
PROGRAM AUDITS (404) 656-2006

Honorable Zell Miller, Governor Members of the General Assembly of Georgia Members of the Judicial Qualifications Commission Honorable Earle B. May, Jr., Director
and Honorable Robert L. Doss, Jr., Director Administrative Office of the 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 Qualifications Commission as of and for the year ended June 30, 1994, 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 of the Judicial Qualifications Commission.
A review consists principally of inquiries 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 of an 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 of any material modifications that should be made to the accompanying financial statements in order for them to be in conformity with the basis of accounting described in Note 1.
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 (Schedules I through 3) is presented only for supplementary analysis purposes. Such information has been subjected to the inquiries and

94ARL-4

analytical procedures applied in the review of the financial statements and we are not aware of any material modifications that should be made thereto.
Respectfully submitted,

CLV:cm 94ARL-4

Claude L. Vickers State Auditor

FINANCIAL STATEMENTS -I-

JUDICIAL QUALIFICATIONS COMMISSION COMBINED BALANCE SHEET (STATUTORY BASIS)
ALL FUND TYPES AND ACCOUNT GROUPS JUNE 30, 1994

EXHIBIT "A"

ASSETS
Cash and Cash Equivalents (See Schedule)
Fixed Assets Equipment
Total Assets
LIABILITIES AND FUND EQUITY
Liabilities Accounts Payable
Fund Equity Investment in General Fixed Assets Fund Balance Unreserved Designated Surplus
Total Fund Equity

GOVERNMENTAL
FUND TYPE
------------BUDGET

ACCOUNT GROUP
------------GENERAL FIXED ASSETS -------

TOTALS
(Memorandum Only)
----------------------------
JUNE 30, 1994 JUNE 30, 1993
------------- -------------

$ 3,793.47

$

3,793.47 $

5,222.05

$ 10,722.10

10,722.10

10,118.12

------------- ------------- ------------- -------------

$ 3,793.47 $ 10,722.10$ 14,515.57 $ 15,340.17
============= ============= ============= ----------===

$ 2,344.24

$

2,344.24 $

5,222.05

$ 10,722.10 $ 10,722.10 $ 10,118.12

1,449.23

1,449.23

0.00

$ 1,449.23 $ 10,722.10 $ 12,171.33 $ 10,118.12

Total Liabilities and Fund Equity $ 3,793.47 $ 10,722.10$ 14,515.57 $ 15,340.17
============= ============= ============= =============

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 QUALIFICATIONS COMMISSION STATEMENT OF CHANGES IN FUND BALANCE (STATUTORY BASIS)
GOVERNMENTAL FUND TYPE YEAR ENDED JUNE 30, 1994

EXHIBIT "B"

FUND BALANCE - JULY 1
Unreserved Designated Surplus
ADDITIONS
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, 1992
FUND BALANCE - JUNE 30
(To Exhibit "A")

BUDGET FUND YEAR ENDED JUNE 30, 1994 JUNE 30, 1993

$

0.00 $

1,018.90

$

1,438.73 $

0.00

10.50

0.00

------------- -------------

$

1,449.23 $

0.00

------------- -------------

$

0.00 $

1,018.90

$

1,449.23 $

0.00

============= =============

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 QUALIFICATIONS COMMISSION
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BUDGET FUND
YEAR ENDED JUNE 30, 1994

EXHIBIT "C" Page 1

FUNDS AVAILABLE
REVENUES
STATE APPROPRIATION General Appropriation
OTHER REVENUES RETAINED Opinions of the Judicial Qualifications Commission Handbook Sales
Total Funds Available
EXPENDITURES
COST OF OPERATIONS
PERSONAL SERVICES Salaries and Wages Employer's Contributions for: F.I.C.A. 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

TOTALS YEAR ENDED JUNE 30, 1994 JUNE 30, 1993

$ 146,228.00 $ 139,258.00

30.00

0.00

------------- -------------

$ 146,258.00 $ 139,258.00
============= =============

$ 94,158.40 $ 80,202.75

1,322.79
5,508.72 336.00
32.42 132.89
-------------

1,119.85
8,010.48 0.00
35.32 258.26
-------------

$ 101,491.22 $ 89,626.66
------------- -------------

$

7,886.38 $

9,370.05

540.00

459.34

624.00

468.00

676.00

170.00

1,767.44

1,995.16

192.79

778. 53

5,793.35

2,011.00

------------- -------------

$ 17,479.96 $ 15,252.08
------------- -------------

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 QUALIFICATIONS COMMISSION STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND
YEAR ENDED JUNE 30, 1994

EXHIBIT "C" Page 2

EXPENDITURES COST OF OPERATIONS
TRAVEL EQUIPMENT
Equipment Purchases COMPUTER CHARGES
Other Costs Supplies and Materials
Equipment Equipment Purchases
REAL ESTATE RENTALS TELECOMMUNICATIONS PER DIEM, FEES AND CONTRACTS
Per Diem and Fees Total Expenditures
Excess of Funds Available over Expenditures

TOTALS YEAR ENDED JUNE 30, 1994 JUNE 30, 1993

$

4,239.52 $

2,069.16

------------- -------------

$

1,162.34 $

1' ,847.80

------------- -------------

$

29.79 $

205.17

337.00

0.00

------------- -------------

$

366.79 $

205.17

------------- -------------

$

5,205.96 $

5,351.96

------------- -------------

$

1,289.08 $

1,949.63

------------- -------------

$ 13,584.40 $ 22,955.54
------------- -------------

$ 144,819.27 $ 139,258.00

1,438.73

0.00

------------- -------------

$ 146,258.00 $ 139,258.00
============= =============

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 QUALIFICATIONS COMMISSION STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30. 1994

EXHIBIT "D"

FUNDS AVAILABLE
---------------
REVENUES
--------
State Appropriation Other Revenues Retained
EXPENDITURES Cost of Operations
Excess of Funds Available over Expenditures

BUDGET

ACTUAL

VARIANCE -
FAVORABLE
(UNFAVORABLE)
-------------

$ 146,228.00 $ 146,228.00 $

0.00

0.00

30.00

30.00

------------- ------------- -------------

$ 146,228.00$ 146,258.00$

30.00

============= ------------- ---~---------

$ 146,228.00$ 144,819.27 $ 1,408.73

$

1,438.73 $

1,438.73

============= =============

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 QUALIFICATIONS COMMISSION NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1994

EXIIlBIT "E"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
REPORTING ENTITY The Judicial Qualifications Commission, an organizational unit of the State of Georgia, is a part of the judicial branch of the government of the State of Georgia. The Commission is composed of seven members: two judges of any court of record appointed by the Supreme Court of Georgia; three members of the State Bar of Georgia with at least ten years experience and elected by the State Bar's board of governors; and two private citizens, neither of whom may be a member of the State Bar of Georgia, appointed by the Governor. The Judicial Qualifications Commission is responsible for investigating complaints against judges of the courts ofthe State and making recommendations to the Supreme Court of Georgia regarding the removal, discipline, or retirement of such judges.
The Judicial Qualifications Commission does not have authority to determine the amount of funding it will receive from the State of Georgia for any given fiscal year. Such authority is vested in the General Assembly ofGeorgia. The Commission also does not have authority to retain unexpended State appropriations (surplus) for any given fiscal year. Accordingly, the Judicial Qualifications Commission 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 Qualifications Commission uses a fund and an account group 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 of the State of Georgia. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts. An account group, on the other hand, is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources. The fund and account group 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 1993-1994. 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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JUDICIAL QUALIFICATIONS COMMISSION NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1994

EXHIBIT "E"

NOTE I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
FUND ACCOUNTING
ACCOUNT GROUP
GENERAL FIXED ASSETS - The account group used to account for fixed assets used in governmental fluid type operations. Fixed assets purchased are recorded at historical cost. 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.
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 current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements ofthese funds present increases (i.e., revenues) and decreases (i.e., expenditures) in net current assets.
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 of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both 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 be used to pay liabilities ofthe current period. Revenues that are accrued include primarily State appropriations. Further, the modified accrual basis of accounting calls for expenditures, other than accrued interest of general long-term debt, to be recorded when the related fund liability is incurred.
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. The recognition of encumbrances as expenditures and liabilities is in conformity with accounting practices prescribed or permitted by statutes and regulations of the State of Georgia, but is not consistent with generally accepted accounting principles, which provide for the recording of encumbrances as a reservation of fund balance.
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 of the State of Georgia, but differs
from generally accepted accounting principles in that immaterial adjustments should be reported as current period revenues and expenditures.

-8-

JUDICIAL QUALIFICATIONS COMMISSION NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1994

EXHIBIT "E"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BUDGET Appropriation allotments to the Judicial Qualifications Commission are on the basis of a budget submitted by the Commission and approved by the Legislature and the Governor. The budget is compiled in the same manner as all State departments and expenditures are classified by budget unit object classes as provided in Act No. 608 of Georgia Laws 1993 (as approved April 28, 1993) and amended by Act No. 622 of Georgia Laws 1994 (as approved February 8, 1994), which is an appropriated budget and is referred to in these notes as the Amended Appropriations Act of 1993-1994.
CASH AND CASH EQUIVALENTS Cash and Cash Equivalents consist offunds (demand deposits) held for the Judicial Qualifications Commission by the Judicial Council.
INVENTORIES No inventories ofsupplies are reported in the current financial statements. Expendable supplies are recorded as expenditures at the time of purchase.
MEMORANDUM ONLY - TOTAL COLUMNS Total columns on the Combined Balance Sheet (Statutory Basis) are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present 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 ofthis data.
COMPARATIVE DATA Comparative total data for the prior year have been presented in the accompanying financial statements in order to provide an understanding of changes in the Commission's financial position and operations. However, comparative data have not been presented in all statements because their inclusion would make certain statements unduly complex and difficult to understand.
NOTE 2: CUSTODIAL CREDIT RISKS OF CASH DEPOSITS
STATE OF GEORGIA COLLATERALIZATION STATUTES AND POLICIES Funds of the State of Georgia 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 of Georgia Annotated Section 50-17-59:
(1) Bonds, bills, notes, certificates of indebtedness or other direct obligations of the United States or of the State of Georgia.
(2) Bonds, bills, notes, certificates of indebtedness or other obligations of the counties or municipalities of the State of Georgia.
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JUDICIAL QUALIFICATIONS COMMISSION NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1994

EXlilBIT "E"

NOTE 2: CUSTODIAL CREDIT RISKS OF CASH DEPOSITS

STATE OF GEORGIA COLLATERALIZATION STATUTES AND POLICIES (3) Bonds ofany public authority created by the laws ofthe State of Georgia, providing that the statute that created the authority authorized the use ofthe 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 of indebtedness, notes, or other obligations of a 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 Feder~ National

Mortgage Association.



(6) Guarantee or insurance of accounts 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 of Georgia the option of exempting demand deposits from the collateral requirements.

CATEGORIZATION OF DEPOSITS Deposits of the Judicial Qualifications Commission shown on Schedule "2" of this report are a part of the demand deposits maintained by the Judicial Council. The amounts of the bank balances for these deposits are classified by custodial credit risk categories in the review report of the Judicial Council.

NOTE 3: OPERATING LEASES

The Judicial Qualifications Commission has entered into an agreement to lease real property which is classified as an operating lease. This lease contains a provision that, at the expiration date of the original term ofthe lease, the Commission has the option of renewing the lease on a year-to-year basis. Future minimum commitments for the operating lease as of June 30, 1994, are listed below. Amounts are included only for cancellable leases for which an option to renew for the subsequent fiscal year has been exercised.

Fiscal Year Ending June 30
1995

$ 5,205.96

Expenditures for rental of real property and equipment under operating leases for the year ended June 30, 1994, totaled $5,829.96.

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mDICIAL QUALIFICATIONS COMMISSION NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1994

EXIIlBIT "E"

NOTE 4: 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, 1993

$ 10,118.12

Additions

603.98

Balance June 30, 1994

$ 10,722.10

NOTE 5: DEFERRED COMPENSATION PLAN

The State of Georgia offers its employees a deferred compensation plan in accordance with Internal Revenue Code Section 457. The plan, available to employees of the State of Georgia and county health departments, permits such employees to defer a portion of their salary until future years. 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 ofthe 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 ofthe deferred account of each participant. Financial information relative to the plan is presented in the financial report of the State Personnel Board - Merit System of Personnel Administration for the year ended June 30, 1994.

NOTE6: RETIREMENTPLAN

GEORGIA DEFINED CONTRIBUTION PLAN The State of Georgia also provides retirement coverage for temporary, seasonal, and part-time employees who are not eligible for membership in the Employees' Retirement System of Georgia through a single-employer defined contribution plan. The Georgia Defined Contribution Plan was established by the General Assembly of Georgia and is administered by the Board of Trustees of the Employees' Retirement System of Georgia. Covered employees are required to contribute 7.5% of their gross salary, with no matching contribution by the employer. A member who terminates employment may apply for a refund of contributions and interest. Benefits are based solely on the amount contributed by the employee plus investment earnings. Upon discretion ofthe Board ofTrustees, members who leave employment with less than $3,500.00 credited to their account may be required to make a lump-sum withdrawal. Members are eligible to retire at the age of 65 with the option of receiving a periodic payment based on mortality tables and interest accumulation as adopted by the Board of Trustees of the Employees' Retirement System of Georgia. Information relative to the plan description and funding status is presented in the financial report of the Employees' Retirement System of Georgia for the year ended June 30, 1994.

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JUDICIAL QUALIFICATIONS COMMISSION NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1994

EXHIBIT "E"

NOTE 7: CONTINGENCIES
Litigation, claims and assessments filed against the Judicial Qualifications Commission, if any, are generally considered to be actions against the State of Georgia. Pursuant to the Official Code of Georgia 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, 1994.
NOTE 8: BONDING INFORMATION
Accounting records are maintained by empioyees of the Judicial Council. The employees of the Judicial Council, in addition to all employees of the Judicial Qualifications Commission, are bonded under a Public Employees Blanket Bond written by Employers Insurance ofWausau, their Bond No. 1450-00-110723, on which the premium was paid to October 1, 1994. Under this agreement the Public Employee Dishonesty Coverage insures the Council and the Commission to a maximum of $1,000,000.00 against loss sustained through fraudulent or dishonest acts by its employees. The Faithful Performance ofDuty Coverage insures the Council and the Commission to a maximum of $100,000.00 against loss sustained from failure of its employees to perform faithfully their duties or to account properly for all monies and property received by virtue of their position or employment.
All employees of the Judicial Council and the Judicial Qualifications Commission are also bonded under a Commercial Crime Policy written by the United States Fire Insurance Company, their Policy No. 626 011675 2, on which the premium was paid to October 1, 1994. Under this additional public employee dishonesty coverage, the policy insures the Council and the Commission to a maximum of $4,000,000.00 against loss sustained through fraudulent or dishonest acts by its employees.

- 12 -

SUPPLEMENTARY INFORMATION - 13 -

JUDICIAL QUALIFICATIONS COMMISSION SCHEDULE OF APPROVED BUDGET YEAR ENDED JUNE 30. 1994

SCHEDULE "1"

FUNDS AVAILABLE
---------------
REVENUES
--------
State Appropriation
EXPENDITURES Cost of Operations

ORIGINAL

BUOGET

APPROPRIATION ADJUSTMENTS

TOTAL

------------- -----------

$ 146,228.00 $

0.00 $ 146,228.00

============= ==========rs== ========s:s:==

$ 146,228.00 $

0.00 $ 146,228.00

============= ============= =============

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
~ 14 -

JUDICIAL QUALIFICATIONS COMMISSION CASH AND CASH EQUIVALENTS JUNE 30, 1994
NONINTEREST BEARING ACCOUNT Funds on Deposit with the Judicial Council

SCHEDULE "2"

$

3,793.47

=============

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 15 -

JUDICIAL_ QUALIFICATIONS COMMISSION SCHEDULE OF OTHER OPERATING EXPENSES
YEAR ENDED JUNE 30, 1994
REGULAR OPERATING EXPENSES
Courier Fees Freight, Express and Storage Subscriptions and Dues

SCHEDULE "3"

$

234.06

93.38

1,440.00

$

1,767.44

============

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 16 -