How to override adminhtml view files in magento
Adminhtml uses the same theaming mathod as the we do on frontend. We need to do two things
1. We need to only declare a custom template theme for your installation in module config.xml:
Add following code in -> app/etc/config.xml
<stores>
<admin>
<design>
<theme>
<template>custom_theam_name</template>
</theme>
</design>
</admin>
</stores>
2.Then you need to create directory "custom_theam_name" in app/design/adminhtml/default/custom_theam_name
Now you put you file/module folder Like.
app/design/adminhtml/default/custom_theam_name/template/page/footer.phtml
Cheers :)