Court of Appeals budgetary compliance report for the fiscal year ended June 30, 2010

Court of Appeals
Budgetary Compliance
Report
For the Fiscal Year Ended June 30, 2010
Department of Audits and Accounts
Russell W. Hinton State Auditor
State Government Division John A. Thornton, Director

COURT OF APPEALS BUDGETARY COMPLIANCE REPORT
FOR THE FISCAL YEAR ENDED ,TUNE 30, 2010
-TABLE OF CONTENTS-
COMPLIANCE SECTION
Independent Accountant's Report ........................................................................................................ i Statement of Funds Available and Expenditures Compared to Budget
By Program and Funding Source
Budget Fund ............................................................................................................... 1

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COMPLIANCE SECTION

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DEPARTMENT OF AUDITS AND ACCOUNTS

270 Washington St. S.W. Suite 1-156

w. RUSSELL HINTON

Atlanta, Georgia 30334

STATE AUDITOR
(404) 656-2174

INDEPENDENT ACCOUNTANT'S REPORT

The Honorable M. Yvette Miller, Chief Judge Court of Appeals

We have examined the Court of Appeals' compliance with the 20 IO Appropriations Act as amended, (Final Budget) and Article VII, Section IV Paragraph VIII of the Constitution of the State of Georgia for fiscal year ended June 30, 2010. Management is responsible for the Court of Appeals' compliance with the following requirements:

An appropriated budget unit cannot overspend their authorized budgeted amounts at the legal level ofbudgetary control (funding source within program). This means that amounts reflected in the "variance" column under the heading of Expenditures Compared to Budget in the Statement ofFunds Available and Expenditures Compared to Budget by Program and Funding Source Budget rund are not negative variances.

Article VII~ Section IV Paragraph VIII of the Constitution of the State of Georgia provides, in part, " ...the credit ofthe State shall not be pledged or loaned to any individual, company, corporation or association." As applied here, this means that amounts reflected in the "variance" column under the heading of Excess (Deficiency) of
Funds Available Over/(Under) Expenditures in the Statement o.fFundi, Available and
Expenditures Compared to Budget by Program and Funding Source Budget Fund are not negative variances.

Our responsibility is to express an opinion on compliance with the aforementioned requirements for the Court of Appeals based on our examination.

Our examination was conducted in accordance with attestation standards established by the
American Institute of Certified Public Accountants and, accordingly, include examining, on a test basis. evidence about the Court of Appeals' compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We be] ieve that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the aforementioned organization's compliance with the specified requirements; however, our report may be useful to legal counsel or others in making
such determinations.

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In our opinion, the Court of Appeals complied, in all material respects, with the aforementioned requirements for the fiscal year ended June 30, 2010.
A separate management report will be issued to management of the Court of Appeals disclosing
other infonnation pertinent to the financial and compliance activities of the organization.
This report is intended solely for the information and use of management of the Court of Appeals and management of the State of Georgia, including the Governor and the Georgia General Assembly. This report is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,

December 9, 2010

Russell W. Hinton, CPA, CGFM State Auditor

11

Court of Appeals
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Court of Appeals State Appropriation State General Funds Other Funds

Original A1!roEriation

Amended Aeer2riation

Final Bud;et

Funds Current Year
Revenues

$

13,452,235 $

12,516,522 $

12,516,522 $

12,516,522

150,000

185,286

185,286

185,287

Budget Unit Totals

$

13,602,235 $

12,701,808 $

12,701,808 $

12,701,809

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

Excess (Deficiency) of Funds Available
Over/(Under) Expenditures

$

12,516,522 $

185,287

$

12,701 809 $

0 $

12,516,431 $

91 $

91

184,877

409

410

500 $

501

2