Court of Appeals budgetary compliance report for the fiscal year ended June 30, 2012 [June 30, 2012]

Court of Appeals
Budgetary Compliance
Report
For the Fiscal Year Ended June 30, 2012
Department of Audits and Accounts
Greg S. Griffin State Auditor
State Government Division David Pennington, Director

COURT OF APPEALS BUDGETARY COMPLIANCE REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2012
-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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Greg S. Griffin
STATE AUDITOR (404) 656-2180

DEPARTMENT OF AUDITS AND ACCOUNTS
270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400
INDEPENDENT ACCOUNTANT'S REPORT

Honorable J. John Ellington, Chief Judge Court of Appeals

We have examined the Court of Appeals' compliance with the 2012 Appropriations Act, as amended, (Final Budget) and Article VII, Section IV Paragraph VITI of the Constitution of the State of Georgia for fiscal year ended June 30, 2012. 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 Fund are not negative variances.

Article VII, Section IV Paragraph VITI of the Constitution of the State of Georgia provides, in part, " ...the credit of the 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 ofFunds 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 ofAppeals based on our examination.

Except as disclosed in the following paragraph, 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 believe 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.

In accordance with section 50-6-1 (c) of the Official Code of Georgia Annotated, Greg S. Griffin was appointed State Auditor on July 1, 2012. During the year under review, Mr. Griffin served as the State Accounting Officer. As the State Accounting Officer, Mr. Griffm was responsible for the State's accounting and financial reporting practices and managing the enterprise payroll system.
In our opinion, the Court of Appeals complied, in all material respects, with the aforementioned requirements for the fiscal year ended June 30, 2012.
A separate management report will be issued to management ofthe Court ofAppeals disclosing other information pertinent to the financial and compliance activities ofthe 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,

October 31,2012

Greg S. Griffin State Auditor

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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 30,2012

Court of Appeals State Appropriation State General Funds Other Funds
Budget Unit Totals

Original Aeeroertatlon

Amended Aeeroerlatlon

Final Budset

Funds
Current Year Revenues

$ 13,357,490.00 150,000.00

$ 13,716,322.00 150,000.00

$ 13,716,322.00 230,159.00

$ 13,716,322.00 230,159.56

$ 13,507,490.00 $ 13,866,322.00 $ 13,946,481.00 $ 13,946,481.56

1

Available Coml!!!red to Budjlel

Prior Year Reserve Program Transfers

CarryOver

or Adjustments

Total Funds Available

Variance Positive (Negative)

E~nditures ComJ!!!red tu Budjlet

Variance

Actual

Positive (Nejlative)

Excess (Deficiency) of Funds AvaUable
Over/(Under)
E~nditures

$

$

$ i3,716,322.00 $

$ 13,716,026.38 $

295.62 $

295.62

230,159.56

0.56

226,623.46

3,535.54

3,536.10

$

$

$ 13,946,481.56 $

0.56 $ 13,942,649.84 $

3,831.16 $

3,831.72

2