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 (This page intentionally left blank) COMPLIANCE SECTION (This page intentionally left blank) 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. (This page intentionally left blank) 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