The Judicial Branch Financial And Compliance Audit for the Two Fiscal Years Ended .. 1992

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Revenues and expenditures in excess of the fiscal year 1990-91 appropriation were recorded as revenues and expenditures in fiscal year 1991-92. As a result, the branch overspent its fiscal year 1990-91 General Fund appropriation for the Law Library program. According to library personnel, it is difficult to estimate expenditures because they cannot control the level of use.
The revenue and related expenditures existed at fiscal year-end.
Not recording them does not correct the situation as was
...intended. More appropriate action could have been taken. State Page 7 Findings and Recommendations law allows for the transfer of appropriation authority, not to exceed 5 percent of total agency appropriations, between pro- grams within each fund type within each fiscal year with the approval of the applicable approving authority. Should the situation warrant it, appropriation authority may be moved from the second fiscal year of the biennium to the first fiscal year upon proper authorization. If determined necessary, a supple- mental appropriation could then be requested in the second year.

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