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

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.RI Ji.31 19'14-"15
STATE OF GEORGIA DEPARTMENT OF AUDITS
254 WASHINGTON STREET ATLANTA. GEORGIA 30334

REVIEW REPORT STATE OF GEORGIA ruDICIAL QUALIFICATIONS COMMISSION YEAR ENDED JUNE 30, 1995

JUDICIAL QUALIFICATIONS 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 COMBINED STATEMENT OF CHANGES IN FUND BALANCES

(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

16

2 CASH AND CASH EQUIVALENTS

17

3 SCHEDULE OF GOVERNOR'S EMERGENCY FUND

18

4 SCHEDULE OF OTHER OPERATING EXPENSES

19

5 RECONCILIATION OF TRAVEL

20

6 RECONCILIATION OF PER DIEM AND FEES

21

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

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
December 28, 1995

Honorable Zell Miller, Governor Members ofthe 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, 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 of the Judicial Qualifications Commission.
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 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 1 through 6) is presented only for supplementary analysis purposes. Such information has been subjected to the inquiries and
95ARL-4

analytical procedures applied in the review ofthe financial statements and we are not aware ofany material modifications that should be made thereto.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:dt 95ARL-4

FINANCIAL STATEMENTS - I-

ALL FUND

COMMISSION STATUTORY BASIS OUNTGROUPS

EXHIBIT"A"

ASSETS
Cash and Cash Equivalents (See Schedule)
Accounts Receivable State Appropriation
Fixed Assets Equipment

GOVERNMENTAL FUND TYPE BUDGET

ACCOUNT GROUP GENERAL FIXED ASSETS

TOTALS !Memorandum Onll'.} JUNE30 1995 JUNE301994

$

0.00

$

0.00 $

3,793.47

10,000.00

10,000.00

0.00

$

10722.10

10722.10

10722.10

Total Assets

$

10000.00 $

10722.10 $

20,722.10 $

14515.57

LIABILITIES AND FUND EQUITY

Liabil~ies

Cash Overdraft

$

Accounts Payable

Total Liabilnies

Fund Equ~y

Investment in General Fixed Assets

Fund Balances

Unreserved

Designated

Surplus

$

Total Fund Equfy

$

9,994.27 0.00
9994.27
$
5.73 5.73 $

$ $ 10,722.10 $
10722.10 $

9,994.27 $ 0.00
9994.27 $
10,722.10 $

0.00 2344.24 2344.24
10,722.10

5.73 10727.83 $

1449.23 12171.33

Total Liabilnies and Fund Equfy

$

10000.00 $

10722.10 $

20722.10 $

14515.57

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.
2.

JUDICIAL QUALIFICATIONS COMMISSION COMBINED STATEMENT OF CHANGES IN FUND BALANCE (STATUTORY BASIS)
GOVERNMENTAL FUND TYPE YEAR ENDED JUNE 30 1995

EXHIBIT "B"

FUND BALANCE - 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, 1994
FUND BALANCE - JUNE 30
(To Exhibit "Aj

BUDGET FUND

YEAR ENDED

JUNE 30, 1995

JUNE 30, 1994

$

1,449.23 $

0.00

$

3.80 $

0.00

1.93 0.00

1,438.73 10.50

$

5.73 $

1,449.23

$

1,449.23 $

0.00

$

5.73 $

1 449.23

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-

FUNDS AYAH ABLE
~ STATE APPROPRIATION GenelalApplopriatlon AmondedApplopriatlon Governor's Emergency Fund (See Schedule)
Total S- Applopriatlon
OTHER REVENUES RETAINED Opinions of the Judicial Qualifications Commission Handbook Sales
Talal Funds Avallaole
EXPENDITURES
COST OF QPl;RATIONS
PERSONAL SERVICES Salaries and Wages Employe(s Contributions for: F.I.CA Heatth Insurance Per,onal Liability Insurance Unemployment Compensation Insurance WOfker"s Compensation Insurance
REGULAR OPERATING EXPENSES SupplteS and Materials Repairs and Maintenance Rents (Other than Roal Estate) Insurance and Bonding Other Operating Expenses (Saa Schedule) Duplicating and Rapid Copy Publications and Printing
TRAVEL

EXHIBIT"C-

TOTALS YEAR ENDED JUNE 30 1995 JUNE 30 1994

146,808.00 $ 30,000.00 10000.00

1-46,228.00 0.00 0.00

$ 188,808.00 $

146,228.00

30.00

30.00

$ 188838.00 $

146258.00

94,012.28$

94,158-'10

1,326.96 5,ne.04
552.00 11.40 79.82

1,322.79 5,508.n
336.00 32.42 132.89

$ 101 711.50 $

101 491.22

$

706.05 $

7,886.38

546.00

540.00

630.85

624.00

755.94

676.00

532.96

1,767.44

704.14

192.79

153.63

5793.35

4031.57$

17 479.96

3863.89 $

4239.52

See Independent Accountant's Combined Report on Review of Financlal Statements and Supplemantary Information. The notes to the financial statements are an integral part of this statement.
-4-

EXPENPITURES COST OE OPEBAJIQNS
EQUIPMENT Equipment-
-COMPUTER CHARGES OlhorCoa SuppliesandMateriola Equipnw,t Equipmont-
REAL ESTATE RENTALS TELECOMMUNICATIONS PER DIEM, FEES AND CONTRACTS
PwlliomandF-
Taal~ ex-dFundsA- <NOi Expendllura

EXHIBIT"C"

$

0.00 $

1162.34

$

&4.99 $

195.00

28.79 0.00

0.00

337.00

$

279.99 $

5205.96 $

1 sn.85 $

366.79 5205.96 1289.08

n110.31 $

13 5&4.40

$

188,836.07 $

144,819.27

1.93

1 438.73

188 836.00 $

146 258.00

See I ~ Acc:ountanl's Combined Report on Review ol Financial Statements and Supplen.ary Information. The notes to the financial statements are an integral part d this statement.
-5-

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

EXHIBIT"D"

FUNDS AVAILABLE
REVENUES
State Appropriation Other Revenues Retained

BUDGET

ACTUAL

VARIANCE FAVORABLE (UNFAVORABLE)

188,808.00 $ 30.00

188,808.00 $ 30.00

0.00 0.00

188,838.00 $

1es,838.oo s _ _ _ _,.co"".oo""'

EXPENDITURES Cost of Operations
Excess of Funds Available over Expenditures

188838.00 $

188,838.07 $ _ _ _ _ _1_.93-'--

1.93 s _____1_._93_

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
-6-

ruDICIAL QUALIFICATIONS COMMISSION NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1995

EXIIlBIT "E"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
REPORTING ENTITY The Judicial Qualifications Commission, an organiz.ational 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 ofany court ofrecord 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 ofgovernors; 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 ofthe courts of the 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 ofGeorgia 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 ofits legal, operational and financial relationships with the State ofGeorgia. 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 ofits operations determined in conformity with accounting practices prescribed or permitted by statutes and regulations ofthe State ofGeorgia. A fund is an independent fiscal and accounting entity with a self-balancing set ofaccounts. 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 offunds are maintained consistent with legal and managerial requirements. Account groups are a reporting device used to account for certain assets and liabilities ofthe governmental funds not recorded directly in those funds. 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 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.
ACCOUNT GROUP
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
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JUDICIAL QUALIFICATIONS COMMISSION NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1995

EXHIBIT"E"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
FUND ACCOUNTING
ACCOUNT GROUP
GENERAL FIXED ASSETS 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 of normal 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.
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 of current 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 ofaccounting. 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 ofthe current period. Revenues that are accrued include primarily State appropriations. Expenditures are recorded when the related fund liability is incurred, except for unmatured interest on general long-term debt which is recognized when due, and 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. 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 offund balance.

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JUDICIAL QUALIFICATIONS COMMISSION 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
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 ofGeorgia, but differs from generally accepted accounting principles in that immaterial adjustments should be reported as current period revenues and expenditures.
BUDGET Appropriation allotments to the Judicial Qualifications Commission are on the basis ofa budget submitted by the Commission and approved by the Legislature and the Governor. The budget is adopted on a basis consistent with accounting practices prescnbed or permitted by statutes and regulations ofthe 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 ofGeorgia 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 of the aggregate budget.
CASH AND CASH EQUIVALENTS Cash and Cash Equivalents consist offunds (demand deposits) held for the Judicial Qualification 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.
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.
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 accounted principles. Neither are such comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data.

-9-

JUDICIAL QUALIFICATIONS COMMISSION NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1995

EXHIBIT"E"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
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 Commission's financial position and operations. Comparative totals have not been included on statements where their inclusion would not provide enhanced understanding of the Commission's financial position and operations or would cause the statements to be 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 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 of Georgia Annotated Section 50-17-59:
(1) Bonds, bills, certificates of indebtedness, notes, or other direct obligations ofthe United States or of the State of Georgia.
(2) Bonds, bills, certificates ofindebtedness, notes, or other obligations of the counties or municipalities of the State ofGeorgia.
(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 ofindebtedness, 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 Banlc, the Federal Intermediate Credit Bank, the Central Bank for Cooperatives, the Farm Credit Banlcs, 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 of Georgia the option of exempting demand deposits from the collateral requirements.

- 10 -

ruDICIAL QUALIFICATIONS COMMISSION
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1995

EXHIBIT"E"

NOTE 2: CUSTODIAL CREDIT RISKS OF CASH DEPOSITS

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 ofthe 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 provisions that, at the expiration date of the original term of the 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, 1995, are listed below. Amounts are included only for multi-year leases and for cancellable leases for which an option to renew for the subsequent fiscal year has been excercised.

Fiscal Year Ending June 30

1996

$ 5 754 00

Expenditures for rental of real property and equipment under operating leases for the year ended June 30, 1995, totaled $5,836.81.

NOTE 4: CHANGES IN GENERAL FIXED ASSETS

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

Balance July 1, 1994

$ 10,722.10

Additions

0.00

Deductions

0.00

Balance June 30, 1995

$ JO 722 IO

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 of the 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' contributions paid by the various units ofgovernment

- 11 -

JUDICIAL QUALIFICATIONS COMMISSION NOTES TO THE FINANCIAL STATEMENTS
JUNE30 1995

EXHIBIT "E"

NOTE 5: RISK MANAGEMENT
Public Entity Risk Pool
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 of Georgia 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 Qualification Commission is part ofthe State of Georgia reporting entity, and as such, is covered by the State ofGeorgia 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 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 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 of the State Personnel Board - Merit System of Personnel Administration for the year ended June 30, 1995.
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
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JUDICIAL QUALIFICATIONS COMMISSION NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1995

EXHIBIT"E"

NOTE7: CONTINGENCIES
Annual Financial Report for the fiscal year ended June 30, 1995.
NOTE 8: BONDING INFORMATION
Accounting records are maintained by employees 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, 1995. Under this agreement the Public Employee Dishonesty Coverage insures the Council and the Commission to a maximum ofSl,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 ofSl,000,000.00 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 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 and the Commission to a maximum of $9,000,000.00 against loss sustained through fraudulent or dishonest acts by its employees.

- 13 -

/4

SUPPLEMENTARY INFORMATION - 15 -

FUNDS AVAILABLE
REVENUES
State Appropriation other Revenues Retained

J!JCIQIAL Q!JALIFIQAIIQ~S QQMMISSIQ~ !,!;;H~t!!.!LE QE APPBQlll;t! l!!.!t!!a~I
YEAR ENQEO JUNE 3Q 1995

ORIGINAL APPROPRIATION

AMENDED APPROPRIATION

SCHEDULE "1

GOVERNOR'S EMERGENCY
FUND

TOTAL

$

148,808.00 $

30,000.00 $

10,000.00 $ 30.00

188,808.00 30.00

$

148808.00 $

30000.00 $

10030.00 $

188838.00

EXPENDITURES

Cost of Operations

$

148808.00 $

30000.00 $

10030.00 $

188838.00

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

JUDICIAL QUALIFICATIONS COMMISSION CASH AND CASH EOUNALENTS JUNE 30 1995
NONINTEREST BEARING ACCOUNT Funds on Deposit with Judicial Council

SCHEDULE"2"
$==-""9,=994==.2=7

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
-17-

JUDICIAL QUALIFICATIONS COMMISSION SCHEDULE OF GOVERNOR'S EMERGENCY FUND
YEAR ENDED JUNE 30 1995
Judicial Qualifications Commission - Assist with Expenses in Connection with Formal Hearings

SCHEDULE "3" $ 10,000.00

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
-18-

JUDICIAL QUALIFICATIONS COMMISSION SCHEDULE OF OTHER OPERATING EXPENSES
YEAR ENDED JUNE 30 1995
REGULAR OPERATING EXPENSES
Courier Fees Freight, Express and Storage Registration Fees Subscriptions and Dues

SCHEDULE "4"

$

55.96

72.00

200.00

205.00

$

532.96

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
-19 -

JUDICIAL QUALIFICATIONS COMMISSION RECONCILIATION OF TRAVEL YEAR ENDED JUNE 30 1995

Total per Annual Supplement

Adjustments Anderson, Johnson, May, Ogden,

MaryM. Gerald Wayne Earle B., Jr. John E.

Total per Report

SCHEDULE 5

$

3,709.04

33.36 33.35 54.78 33.36

$

3,863.89

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
-20-

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

SCHEDULE "6''

Totals per Annual Supplement

Adjustments Anderson, Johnson, May, Ogden,

MaryM. Gerald Wayne Earle B., Jr. John E.

Totals per Report

TYPE PAYMENT

FEE AMOUNT

EXPENSE AMOUNT

$

62,297.99 $ 10,027.17 $

TOTAL 72,325.16

Expense Expense Expense Expense

-33.36 -33.35 -54.78 -33.36

-33.36 -33.35 -54.78 -33.36

$

621297.99 $ 9 872.32 $

72170.31

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
-21-