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

Fiscal Year 2010
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

BUDGETARCYOMPLIANCREEPORT FORTHE FISCALYEARENDEDJUNE 30,2010
-TABLEOF CONTENT-S

Page

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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DEPARTMEONFTAUDITSAND ACCOUNTS

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

RUSSELWL. HINTON

Atlanta, Georgia 30334

STATE AUDITOR (404) 656-2174

INDEPENDENT ACCOUNTANT'S REPORT

The Honorable Carol Hunstein, Chief Justice Supreme Court
and Members of the Supreme Court

We have examined the Supreme Court's compliance with the 2010 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 Supreme Court's compliance with the following requirements:

An appropriated budget unit cannot overspend their authorized budgeted amounts at the legal level of budgetary 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 of Funds Available and Expenditures Compared to Budget by Program and Funding Source Budget Fund are not negative variances.

Article VII, Section IV Paragraph VIII 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 of Funds 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 Supreme Court 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 Supreme Court's 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.

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In our opinion, the Supreme Court 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 the Board and management of the Supreme Court disclosing other information pertinent to the financial and compliance activities of the organization.
This report is intended solely for the information and use of the Board and management of the Supreme Court 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 14,20 10

Russell W. Hinton, CPA, CGFM State Auditor

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

Supreme Court of Georgia State Appropriation State General Funds Other Funds
Budget URit Totak

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

Available Compared TOBudget

Prior Year

Total

Carry-Over

Funds Available

Varisnce Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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