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 (This page intentionally left blank) COMPLIANCE SECTION (This page intentionally left blank) 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 11 (This page intentionally left blank) 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