aaljrj

1
REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1984
Received
feb 5 ml
DOCUMENTS
U5A LIBRARIES
V WV Wv
Slate Auditor

REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1984
V wv Slate Auditor

Vll
TABLE OF CONTENTS
SECTION I
COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GENERAL COMMENTS
COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMBINED STATEMENT OF CHANGES IN FUND BALANCES ALL GOVERNMENTAL FUND TYPES OF
ALL STATE AGENCIES AND CURRENT FUNDS AND UNEXPENDED PLANT FUNDS OF ALL UNITS
OF THE UNIVERSITY SYSTEM OF GEORGIA
Page
3
SECTION II
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
GENERAL COMMENTS
COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
COMBINED STATEMENT OF CHANGES IN FUND BALANCES ALL GOVERNMENTAL FUND TYPES
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
COMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS ALL GOVERNMENTAL FUND TYPES
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
STATE REVENUE RECEIPTS
Summary of State Revenue Receipts
Detail of State Revenue Receipts by Class
Distribution of State Revenue Receipts
STATISTICS
State Revenue Receipts
Distribution of Revenue Receipts by Purpose
Distribution of Revenue Receipts by Object
DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS GENERAL FUND
Balance Sheet
Statement of Changes in Fund Balances
Statement of Funds Available and Expenditures
Comments
Statement of Revenue Collections by Departments
Analysis of Appropriation Allotments
BALANCE SHEET BUDGET FUNDS ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BALANCE SHEET BUDGET FUNDS BY SPENDING UNITS
STATEMENT OF CHANGES IN FUND BALANCES BUDGET FUNDS BY SPENDING UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BUDGET FUNDS ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BUDGET FUNDS BY SPENDING UNITS
SUMMARY OF OTHER EXPENDITURES BY SPENDING UNITS
STATE REVENUE COLLECTIONS FUND
Statement of Cash Receipts and Disbursements by State Units
DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
Combined Balance Sheet All Funds
Statement of Cash Receipts and Disbursements Debt Service Fund
OLD STATE FIXED DEBT
SCHEDULE OF GENERAL OBLIGATION BONDS FOR THE PAYMENT OF WHICH THE STATE OF
GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE IS PLEDGED
SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING FOR THE PAYMENT OF WHICH THE
STATE OF GEORGIA IS OBLIGATED AND THE GOOD FAITH OF THE STATE IS PLEDGED
42
46
52
53
60
65
66
68
70
71
72
73
75
76
83
86
92
100
104
122
136
141
142Vlll
TABLE OF CONTENTS
SECTION II continued
ALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM continued
GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
Combined Balance Sheet All Funds
Statement of Cash Receipts and Disbursements
PUBLIC TRUST FUNDS
Balance Sheet by State Units
PRIVATE TRUST AND AGENCY FUNDS
Balance Sheet by State Units
Statement of Cash Receipts and Disbursements by State Units
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES BY SPENDING UNITS
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Public School Employees Retirement System Expense Fund
Public Telecommunications Commission Georgia
Regents of the University System of Georgia Board of
Student Finance Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative Expense Fund
Financing and Investment Commission Georgia State
General Assembly of Georgia
General Obligation Debt Sinking Fund State of Georgia
Governor Office of the
Grants State Aid
To Counties
To Incorporated Municipalities
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate court Reports
Court Reporting of the Judicial Council Board of
Judicial Administrative Districts Georgia
Judicial Qualifications Commission
Juvenile Court Judges Council of
Magistrate Courts Training Council Georgia
Labor Department of
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
Pardons and Paroles Board of
Personnel Board State Merit System of Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of state
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
158
159
166
168
170
171
172
172
173
174
175
176
177
178
179
183
183
184
185
186
187
187
188
188
189
192
192
193
196
197
197
198
198
199
199
200
200
200
201
201
202
204
205
206
209
210
211
212
213
214
215
216
217
218
SECTION III
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GENERAL COMMENTS
COMBINED BALANCE SHEET OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
223
234TABLE OF CONTENTS
SECTION III continued
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA continued
CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL UNITS OF
THE UNIVERSITY SYSTEM OF GEORGIA
NOTES TO FINANCIAL STATEMENTS
BALANCE SHEET BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDS
Resident Instruction Fund
Other Organized Activities
Restricted Funds
Auxiliary Enterprises
Loan Funds
Endowment Funds
Unexpended Plant Fund
Expended Plant Fund
Agency Funds Student Activities
Agency Funds Private Trust
STATEMENT OF CHANGES IN FUND BALANCES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
Resident Instruction Fund
Other Organized Activities
Restricted Funds
Auxiliary Enterprises
Loan Funds
Endowment Funds
Unexpended Plant Fund
Expended Plant Fund
Agency Funds Student Activities
Agency Funds Private Trust
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BY UNITS OF
THE UNIVERSITY SYSTEM OF GEORGIA
Resident Instruction Fund
Other Organized Activities
Auxiliary Enterprises
Unexpended Plant Fund
SUMMARY OF OTHER EXPENDITURES BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
238
244
248
250
253
254
256
257
258
260
262
264
268
272
274
276
280
282
284
288
290
294
2 96
298
300
302
306
310
312
313
317
324
325
326
328
329
330
331
332
333
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355TABLE OF CONTENTS
PUBLIC CORPORATIONS
Agricultural Commodity Commission for Apples
Agricultural Commodity Commission for Cotton
Agricultural Commodity Commission for Eggs
Agricultural Commodity Commission for Milk
Agricultural Commodity Commission for Peaches
Agricultural Commodity Commission for Peanuts
Agricultural Commodity Commission for Soybeans
Agricultural Commodity Commission for Sweet Potatoes
Agricultural Commodity Commission for Tobacco
Brunswick Port Authority
Georgia Agrirama Development Authority
Georgia Boxing Commission
Georgia Building Authority
Georgia Building Authority Hospital
Georgia Building Authority Markets
Georgia Building Authority Penal
Georgia Correctional Industries Administration
Georgia Development Authority
Georgia Education Authority Schools
Georgia Education Authority University
Georgia Hazardous Waste Management Authority
Georgia Higher Education Assistance Corporation
Georgia Highway Authority
Georgia Ports Authority
Georgia Residential Finance Authority
Georgia Seed Development Commission
Georgia Sports Hall of Fame Board
Georgia Student Finance Authority
Georgia World Congress Center Authority George L Smith
Herty Foundation
Jekyll Island State Park Authority
Lake Lanier Islands Development Authority
North Georgia Mountains Authority
Stone Mountain Memorial Association
State Tollway Authority
OTHER UNITS
District Attorneys Retirement System
Georgia Firemens Pension Fund
Judges of the Probate Courts Retirement Fund of Georgia
Peace Officers Annuity and Benefit Fund of Georgia
Sheriffs Retirement Fund of Georgia
Superior Court Clerks Retirement Fund of Georgia
Superior Court Judges Retirement SystemGENERAL COMMENTS
INTRODUCTION
This is Section I of the annual report of the State Auditor This section reports on the financial position of the
State of Georgia and includes all State agencies and units of the University System of Georgia at June 30 1984
FINANCIAL CONDITION
A Combined Balance Sheet which includes all Fund Types and Account Groups of State agencies and a total of all
funds of units of the University System of Georgia as presented on pages 6 and 7 shows that the fund balance of the
States General Fund has been reserved for specific purposes in compliance with applicable State laws At June 30 1984
there was no unreserved fund balance surplus in the General FundiCOMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
OF
ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1984COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1984
GOVERNMENTAL FUND TYPES
ASSETS
Cash in Banks on Hand and Time Deposits
Investments At Cost
Accounts Receivable
Inventories
Due from Other Funds
Other Assets
Land and Buildings
Amount Available in Debt Service Funds
Amount to be Provided for Retirement of
General LongTerm Debt
2381451948
74439636273
2686382655
STATE
REVENUE DEBT CAPITAL
COLLECTIONS SERVICE PROJECTS
10517553949 183874367 2140858 2634242
2864767145 2 9975518897
79082070279
1257893960
67979884667
36414472
Total Assets
79507470876 158873817327 183874367 2866908003 29978153139
LIABILITIES AND FUND EQUITY
Liabilities
Vouchers Payable
Due to Other Funds
State Bonds and Certificates of
1838 1879 and 1940
General Obligation Bonds Payable
Total Liabilities
Fund Equity
Investment in General Fixed Assets
Fund Balances
Reserved
Designated for 1985 Appropriation to
Department of Transportation
Designated for 1985 Appropriation to
Peace Officer and Prosecutor
Training Fund
Midyear Adjustment Reserve
Revenue Shortfall Reserve
Federal Funds Matching Funds and
Other
State Revenue Collections Unfunded
Debt Service Fund
Capital Projects
Resident Instruction Fund Other
Organized Activities and
Auxiliary Enterprises
Public Trust Funds
Private Trust and Agency Funds
Unreserved
Designated for Subsequent Years
Expenditures
Total Fund Equity
104795133606
67 96 4244904 2686 382655
67964244904 107481516261
468078980
554086356
4010602173
6510458463
51392301066
1560500
183874367
2865347503
29978153139
11543225972 51392301066 183874367 2865347503 29978153139
Total Liabilities and Fund Equity 79507470876 158873817327 183874367 2866908003 29978153139
The accompanying notes are an integral part of these financial statementsCOMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
OF
ALL STATE AGENCIES AND UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1984
ACCOUNT G iOUPS UNITS OF THE
FIDUCIARY FUND TYPES GENERAL FIXED ASSETS GENERAL LONGTERM DEBT UNIVERSITY
PUBLIC TRUST PRIVATE TRUST AND AGENCY SYSTEM OF GEORGIA
TOTALS
Memorandum Only
48086213085 24824430872
471965950752
9417742328 116941
113153196728
2865347503
97038652497
10450838651
4840295380
6176711773
1456561568
138530948244
1984
96449137972
584086168447
94676641321
2714455528
70666267322
36414472
251684144972
2865347503
97038652497
1983
78400322810
503390901388
118183468328
2231298314
59429694827
106931641
221144723163
1775777506
97119222494
529469906165 24824547813 113153196728 99904000000 161455355616 1200217230034 1081782340471
1026640149 502940225
6136820097 112461534077 112253348558
15639763 70666267322 59429694827
99904000000
1560500
99904000000
1560500
98895000000
1026640149 502940225
99904000000 6152459860 283033361899 270579603885
113153196728
138530948244 251684144972 221144723163
468078980
67483618
554086356
4010602173
6510458463
51392301066
183874367
2865347503
30045636757
00
2241312860
00
63017691408
120817855
1775777506
41488525889

528443266016
24321607588
5050109581 5050109581 4844843452
7448431621 535891697637 453550445673
718833391 25040440979 20226367111
528443266016 24321607588 113153196728
3487089301
3487089301
2792231669
155302895756 917183868135 811202736586
529469906165 24824547813 SI13153196728 99904000000 SI614 553 55616 1200217230034 1081782340471a
COMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES OF ALL STATE AGENCIES
AND
CURRENT FUNDS AND UNEXPENDED PLANT FUNDS OF ALL UNITS
OF THE UNIVERSITY SYSTEM OF GEORGIA
YEAR ENDED JUNE 30 1984COMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES OF ALL STATE AGENCIES
AND
CURRENT FUNDS AND UNEXPENDED PLANT FUNDS OF ALL UNITS
OF THE UNIVERSITY SYSTEM OF GEORGIA
YEAR ENDED JUNE 30 1984
FUND BALANCES JULY 1 1983
Reserved
Unreserved
Designated
For Subsequent Years Expenditures
STATE
REVENUE
COLLECTIONS
5 2241312860 S 63017691408 120817855
2241312860 63017691408 120817855
Due from Other Funds
Midyear Adjustment Reserve
Revenue Shortfall Reserve
Units of the University System of Georgia
Adjustments to Prior Years Receivables
Payables Revenues and Expenditures
Excess of Funds Available over Expenditures
DEDUCTIONS
Due to Other Funds
Midyear Adjustment Reserve
Revenue Shortfall Reserve
Budget Fund
Unreserved Fund Balance Surplus
Returned to General Fund
Fund Balances Carried Over from
Prior Years as Funds Available
2686382655
15639763
17864433757
8856843317 72538809825 183874367
11543225972 54690015831 S 183874367
2686382655
953581452
2241312860 62675442066 120817855
2241312860 66315406173 120817855
FUND BALANCES JUNE 30 1984
11543225972 51392301066 S 183874367
The accompanying notes are an integral part of these financial statementsCOMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES OF ALL STATE AGENCIES
CURRENT FUNDS AND UNEXPENDED PLANT FUNDS OF ALL UNITS
OF THE UNIVERSITY SYSTEM OF GEORGIA
YEAR ENDED JUNE 30 1984
DEBT
SERVICE
CAPITAL
PROJECTS
UNITS OF THE
UNIVERSITY SYSTEM
OF GEORGIA
1984
TOTALS
Memorandum Only
1983

1775777506 41450681188 S 4882688153 113488968970 S 110499035743
2555970489 2555970489 2085041052
7438658642 116044939459 S 112584076795
1775777506
2865347503
2865347503
41450681188
29978153139
29978153139
00
2686382655
15639763
377098003 17487335754
4745240240 119168268391
1323384545
00
82251285
3533587688
111800897770
5122338243 104382955055 116740121288
1775777506 S
1775777506
41450681188
41450681188
00
2686382655
15639763
1323384545
00
82251285
15639763
953581452 2494472586
4212219600 112476251075 109379150208
4227859363 116131854945 113279258624
2865347503
29978153139
3333137522 S 104296039569 S 116044939459SECTION II
REPORT OF THE STATE AUDITOR OF GEORGIA
OF
ALL STATE AGENCIES
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
GENERAL COMMENTS
mGENERAL COMMENTS
INTRODUCTION
This is Section II of the annual report of the State Auditor This section reports on the financial operations of all
State agencies excluding the units of the University System for the fiscal year ended June 30 1984
FINANCIAL CONDITION
A Combined Balance Sheet of All Fund Types and Account Groups is presented on pages 34 and 35 of this report
The Balance Sheet of the Department of Administrative Services Fiscal Division Funding and Custody Accounts as
presented on page 70 shows there was no unreserved fund balance surplus in the General Fund The Balance Sheet of all
State spending units excluding units of the University System as presented on page 83 shows there was an unreserved fund
balance surplus of the Budget Funds of 2670742892 which is due to the Revenue Shortfall Reserve of the General Fund
FUNDS AVAILABLE AND EXPENDITURES
A summary of total funds available and expenditures excluding units of the University System for the past two fiscal
years is as follows
1984
1983

Taxes Fines and Forfeits
Grants from U S Government
Grants from Counties and Cities
Donations for Operations
Rents on Investment Properties
Interest Earned
Contributions from Public Trust Funds
Operating Earnings from Fees Rents and
Sales for Services
Total State Revenue Receipts
EXPENDITURES
Current
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
Debt Service
Principal Retirement
Interest and Fiscal Charges
Total Expenditures
EXCESS DEFICIENCY OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES USES
Carryover from Prior Years
Fund Balances
Prior Years Unreserved Fund Balance
Surplus Lapsed
Proceeds of General Obligation Bonds
Good Faith Deposit on Unissued Bonds
Good Faith Deposit Received in Prior Year
Transfers to Various Authorities for Advanced
Retirement of Bonds and Defeasance of Bonds
Total Other Financing Sources Uses
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
Assessment and Collection Allowance to
Outside Agencies included in Per Diem and Fees
395390210878
161972368309
492193008
19022076
429155872
8669908354
498915970
56879348519
351655356738
177956602655
901043419
16489532
395687429
12510235156
527642347
46155891563
624351122986 590118948839
95764577626
395035891929
1475395122
1088952985
918209330
2094867996
5040280714
2571139240
4411738820
32102105265
65891473482
4378879874
11594500000
8052931875
89224163489
373403245774
1355656999
658154526
971135325
1351733733
4406206414
1726276513
4329298374
28269917501
82288934683
5233178050
7382000000
8037885750
630420944258 608637787131
6069821272 18518838292
S 108181780190 105827510321

953581452
12603500000
276740000
00
1522752219
1204 928 49423
1144 230 28151
5 046 24018

2494472586
19590000000
00
232620000
1603860803
126075502104
107556663812
tSjLOSJjJi
GENERAL OBLIGATION BONDS
In November of 1972 the voters of the State of Georgia approved a comprehensive amendment to the Constitution of 1945
Georgia Laws 1972 page 1523 the Amendment which permitted the State to finance its needs directly through the issuance
of general obligation debtGENERAL COMMENTS
GENERAL OBLIGATION BONDS continued
A schedule of General Obligation bonds outstanding for which the full faith credit and taxing power of the State is
pledged is presented on page 151 of this report
This schedule shows that General Obligation bonds outstanding on June 30 1984 amounted to 99904000000
AUTHORITY BONDS
Prior to the adoption of the above mentioned Constitutional Amendment the States capital outlay needs were met
through the issuance of bonds by ten separate State authorities
In fiscal year 1979 the Georgia State Financing and Investment Commission received an appropriation in the amount of
10500000000 to fund fully Georgia Education Authority Schools bonds As of May 3 1979 the amount of Georgia
Education Authority Schools bonds outstanding totaled 20492100000 and had a total debt service of 26384761100
Using the appropriation together with various reserve funds of the Georgia Education Authority Schools the Commission
purchased from the Federal National Mortgage Association a specially structured debt instrument guaranteed by the Government
National Mortgage Association pursuant to section 306 g of the National Housing Act Using this guaranty the full faith
and credit of the United States was pledged to the timely payment of principal and interest on the FNMA bond purchased by
the Commission Therefore this transaction has defeased all outstanding Georgia Education Authority Schools bonds and
accordingly the Trust Indentures have been cancelled and the liens of the Indentures on the revenues and funds of the
Authority have been discharged
A schedule of Authority bonds outstanding for the payment of which the State of Georgia is obligated and the good
faith of the State is pledged is presented on pages 154 through 156 of this report
This schedule which includes defeased Georgia Education Authority Schools bonds shows that Authority bonds out
standing at June 30 1984 amounted to 40348300000
GENERAL
A schedule of Other expenditures by spending units showing the project activity is presented on pages 122 through
133 of this report This classification represents expenditures from funds appropriated by the General Assembly for
projects or activities that were not designated in the Appropriations Act as Personal Services Regular Operating Expenses
Travel Motor Vehicle Equipment Purchases Publications and Printing Equipment Purchases Computer Charges Real Estate
Rentals Telecommunications Per Diem Fees and Contracts Capital Outlay Authority Lease Rentals or General Obligation
Debt Sinking Fund
A comparison of approved budget to total funds available and expenditures by spending units excluding units of the
University System is presented on pages 170 through 218 of this report
Unit reports of all spending units with fuller detail and analysis are on file in the State Auditors office and are
open to public inspection
AUDIT FINDINGS
Unusual comments made in the individual audit reports excluding units of the University System by spending units are
quoted as follows
ADMINISTRATIVE SERVICES DEPARTMENT OF
PRIVATE TRUST AND AGENCY FUNDS
On June 30 1984 the Private Trust and Agency Funds had 1500 in accounts receivable which consisted of an overpayment
to the Credit Union Reimbursement of this overpayment should be secured from the agency involved from the individual
involved or from the person authorizing the disbursement Unrecovered overpayments are the responsibility of the person
authorizing the disbursements Payments of Private Trust and Agency Funds should not be made in excess of withholdings or
collections on hand for such paymentsGENERAL COMMENTS
19
AUDIT FINDINGS continued
AGRICULTURE DEPARTMENT OP
PRIOR YEARS FINDING
UNSUPPORTED CHARGES TO FEDERAL GRANT
The audit report for the year ended June 30 1983 called attention to a questionable payment of 5600 made by the
Georgia Department of Agriculture to the U S Department of Agriculture Statistical Reporting Service under Contract
Agreement No 3031100000
Subsequent to the close of the year under review a refund of 5600 was received from the U S Department of
Agriculture Statistical Reporting Service and this refund will be reflected in the books and records of the Georgia
Department of Agriculture in the next fiscal period
SALARY OVERPAYMENT
On March 30 1984 Mrs Rosemary Porter a former employee was overpaid 10969 for 263 days for which she had no
accumulated leave As of June 30 1984 the Department of Agriculture and the Attorney Generals office had been unable to
collect this overpayment
COMMUNITY AFFAIRS DEPARTMENT OF
IMPROPER EXPENDITURE
In the year under review the Internal Revenue Service was paid 95249 for penalties due to late filing of U S Income
Tax Expenditures of this nature are improper Reimbursement of the 95249 should be secured from the Internal Revenue
Service or from the individual authorizing the disbursement Internal control procedures should be implemented to ensure
that all remittances are made on a timely basis
CASH MANAGEMENT
During the period under review the Department of Community Affairs did not reconcile bank statements on a timely basis
Prompt reconciliation of bank statements is essential for adequate internal control of cash
ACCOUNTING AND MANAGEMENT DEFICIENCIES RELATIVE TO FEDERAL GRANTS
Our examination included a study and evaluation of accounting and management controls and procedures applicable to
Federal grant awards on a grant by grant basis This study and evaluation was directed primarily toward ascertaining
requirements of the various Federal grantor agencies and the requirements set forth in Attachment P of OMB Circular A102
Deficiencies noted were
1 The grant award of the Appalachian Regional Commission Consolidated Technical Assistance Program
provided for quarterly reimbursements to the Department of Community Affairs for costs incurred
by the Department During the period under review the Department submitted only one request in
June 1984 Quarterly reimbursement requests should have been submitted by the Department in
order to minimize the use of State funds
2 Audit adjustments were required for several of the grants due to lack of coordination between the
accounting and management sections of the Department in regard to expenditures deobligations and
receipts being posted to incorrect funds Timely reconciliations between the two sections would
enhance the accountability of these funds
EQUIPMENT INVENTORY
Our examination included a review of equipment inventory records of the Department of Community Affairs The following
deficiencies were noted
1 There are excessive time lapses between the purchase of items and inclusion of the items into the
inventory records
2 Certain equipment items purchased during the period were not recorded on the equipment inventory
records
3 The location of many items was different from that indicated on the inventory records
4 Physical inspections and updating of inventory records are not performed on a regular basis
Strict controls should be established to ensure prompt inclusion in the inventory records of all equipment purchased
and a regularly scheduled physical inspection for updating of the records should be made
GENERAL COMMENTS
AUDIT FINDINGS continued
CONSERVATION
NATURAL RESOURCES DEPARTMENT OF
PRIOR YEARS FINDINGS
CASH SHORTAGE DEPARTMENT OF MINES MINING AND GEOLOGY
In the fiscal year ended June 30 1959 a shortage of 5020000 was discovered in the accounts of the Department of
Mines Mining and Geology 648826 of which was recovered in the fiscal year ended June 30 1960 245000 was recovered
in the fiscal year ended June 30 1970 2500000 was recovered in the fiscal year ended June 30 1971 50000 was
recovered in the fiscal year ended June 30 1973 and 45000 was recovered in the fiscal year ended June 30 1979 A
balance of 1531174 remained as of June 30 1984
STATE REVENUE COLLECTIONS FUND
LICENSING AND BOAT REGISTRATION UNIT INVESTIGATION
The audit report for the year ended June 30 1983 called attention to cash shortages of 175000 discovered as the
result of an investigation of the Licensing and Boat Registration Unit in Tucker Georgia In the year under review reim
bursement of the 175000 was received from the Public Employees Blanket Bond No 80856866 and deposited by the Department
of Natural Resources to the State Revenue Collections Fund as shown on Exhibit D of unit report
QUESTIONABLE CHARGES TO FEDERAL GRANT
The audit report for the year ended June 30 1982 called attention to questionable charges of 9454 on the
Environmental Protection Agency Grant No 1004130812 The 9454 is reflected as reserved fund balance on Exhibit A of
unit report
UNSUPPORTED CHARGES TO FEDERAL GRANTS
The audit report for the year ended June 30 1982 called attention to unsupported charges of 5317 on the Department
of Commerce Grant No NA81AACZ098 In the year under review unsupported charges were submitted for reimbursement on the
following grants
Interior Department of the
Fish and Wildlife Service
Endangered Species Act of 1973 P L 93205
Endangered Plants Project
Grant No E21
Grant No E23
7312
159072
166384
The 171701 is reflected as unearned reserve on Exhibit F of unit report
CASH SHORTAGES
UNICOI STATE PARK
In the year under review the Department of Natural Resources and the Georgia Bureau of Investigation conducted an
investigation into discrepancies involving cash deposits at Unicoi State Park The investigation resulted in the dismissal
of an employee and revealed cash shortages of 1203662 The Department of Natural Resources requested reimbursement from
the Public Employees Blanket Bond No 80856866 and received the funds in the subsequent fiscal year Receipt of these funds
will be reflected in the audit report for the fiscal year ending June 30 1985
FISHERIES MANAGEMENT SOUTHCENTRAL REGIONAL OFFICE
In the year under review an internal audit of the Petty Cash Fund of the Southcentral Regional Office of Fisheries
Management at Waycross Georgia resulted in the dismissal of an employee and revealed cash shortages of 55901 Reimburse
ment of the 55901 was secured from the individual involved and was deposited by the Department of Natural Resources to the
Fisheries Management Petty Cash Fund
GENERAL COMMENTS

AUDIT FINDINGS continued
CONSERVATION continued
NATURAL RESOURCES DEPARTMENT OF continued
SALES TAX PENALTY
In the year under review the Department of Natural Resources paid 3438 penalty for late payment of sales tax
Expenditures of this nature are improper Reimbursement of the 3438 should be secured from the Georgia Department of
Revenue or from the individual authorizing the disbursement Internal control procedures should be implemented to ensure
that all remittances are made on a timely basis
DEFENSE DEPARTMENT OF
INVENTORY OF SUPPLIES
The audit report for the year ended June 30 1983 noted deficiencies in inventory controls of consumable supplies for
repairs and maintenance of National Guard Armories In the year under review records and procedures were established to
control these inventories Inventory test counts were made by the auditors during this examination and compared with the
perpetual inventory records No errors were found that would materially effect the financial statements however in the
future more attention should be given to the accuracy of physical counts
EDUCATION
EDUCATION DEPARTMENT OF
EQUIPMENT INVENTORY
Our examination included a review of equipment inventory records and established procedures of the Department of
Education utilized in maintaining control of equipment inventory As a part of this review we made an effort to trace
certain selected equipment purchases made during the year under review to the equipment inventory records We found that
there was not a complete common identifying number recorded in both the Fiscal Accounting and Control System FACS and the
State Property System Inventory Report In the limited time available we were unable to trace the selected items to the
equipment inventory records The Department of Education should establish necessary procedures and strengthen controls to
ensure that common identifiers are recorded in both systems and sufficient information is reflected on the equipment inven
tory records to provide an adequate audit trail in conformity with generally accepted accounting principles
PUBLIC TELECOMMUNICATIONS COMMISSION GEORGIA
ACCOUNTING RECORDS
Problems in the accounting function of the Commission that were encountered in the first year of operations continued
in the year under review Sufficient internal accounting controls have not been implemented to ensure that the books and
records are maintained on a current basis and necessary adjusting entries are recorded correctly in a timely manner
Management should take immediate action to strengthen controls in the accounting function and to implement administrative
procedures necessary for assurance that accounting controls are adequate and are functioning as desired Administrative
procedures should include periodic review of the accounting function to ensure the books and records accurately reflect the
financial position of the Commission at the close of each accounting period
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
PRIOR YEARS DEFICIT
The audit report for the year ended June 30 1983 reflected that the Board of Regents of the University System of
Georgia had a deficit fund balance of 100146273 prior to the inclusion of the fund balances surplus or deficit of the
individual units of the University System In the year under review the individual units of the University System returned
to the Board 82251285 which was the fund balances surplus of the institutions at June 30 1983 and 265990 which was
the uncommitted Regents Scholarship Fund at the institutions at June 30 1983GENERAL COMMENTS
AUDIT FINDINGS continued
EDUCATION continued
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF continued
PRIOR YEARS DEFICIT continued
After taking into consideration the surplus funds returned from the institutions the Board of Regents of the University
System of Georgia had a deficit fund balance of 17628998 for the year ended June 30 1983 This deficit fund balance is
in violation of Section 451287 of the Georgia Code which provides as follows
Requirement of authorization of payments and obligation liability of persons authorizing payments or
receiving payments in violation of provisions of part No payment shall be made and no obligation
shall be incurred against any appropriation unless such payment or obligation has been authorized as
provided in this part Every official authorizing payments in violation of this part or taking part
therein and every person receiving such payment or any part thereof shall be jointly and severally
liable to the state for the full amount so paid or received Code 1933 40419 enacted by Ga
L 1962 p 17 1
ACCOUNTING RECORDS
Prior years audit reports stated that disbursements of the Employees Health Benefit SelfInsurance Program in Private
Trust and Agency Funds as presented on Exhibit H of unit report were based on monthly registers of drafts issued which
were prepared by the Equitable Life Assurance Society of the United States These registers plus additional adjustments
provided by Equitable were reconciled monthly by personnel of the Board of Regents of the University System of Georgia to a
bank account maintained in the Chase Manhattan Bank New York New York Drafts clearing the Chase Manhattan Bank account
were returned to the Equitable Life Assurance Society of the United States
In the year under review Equitable did not provide the Board of Regents of the University System of Georgia with the
additional adjustments needed in order for personnel of the Board to reconcile the bank account maintained at the Chase
Manhattan Bank New York New York Accordingly we were unable to verify cash activity transacted for the fiscal period
in the specified bank account which resulted in an unidentified difference between the bank and book balances at
June 30 1984 of 87160210 as carried on the Analysis of Cash Balance Schedule 6 of unit report
Because of the incompleteness of the accounting records presented for examination and the lack of internal accounting
controls we were unable to satisfy ourselves by appropriate audit tests or by other means the accuracy of the cash receipts
and disbursements as stated in unit report and as such we offer no opinion to the fairness with which they present the
financial position of the Employees Health Benefit SelfInsurance Program at June 30 1984 Although instances of actual
theft or embezzlement were not disclosed during the audit we were unable to state that losses could not have occurred The
inadequacy of control systems and confusion of records create a situation where theft or embezzlement is possible and would
not be readily detected
LIABILITY SELFINSURANCE FUND
A selfinsured program of professional liability insurance for its employees effective July 1 1977 was established
by the Board of Regents of the University System of Georgia under powers authorized by Act No 638 Senate Bill No 279 of
the General Assembly approved March 30 1977 Georgia Laws 1977 pp 10511053 The program insures the employees to the
extent that they are not immune from liability against personal liability for damages arising out of the performance of
their duties or in any way connected therewith
The program is handled by the Department of Administrative Services Fiscal Division as a Public Trust Fund On
June 30 1984 the fund balance of the Liability SelfInsurance Fund was 203423500
HUMAN RESOURCES DEPARTMENT OF
MOTOR VEHICLE INVENTORY
A comparison of motor vehicle purchases during the year under review to equipment inventory records disclosed that not
all motor vehicle purchases were posted to the inventory Departmental procedures do not include controls to ensure that
all purchases are posted to inventory recordsGENERAL COMMENTS

AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
MOTOR VEHICLE INVENTORY continued
Due to the condition of the Motor Vehicle Equipment Inventory records we were unable to determine if the Department of
Human Resources was in compliance with the number of motor vehicles authorized by the Supplemental Appropriations Act of
19831984
The Department of Human Resources should take action to ensure that an accurate motor vehicle inventory is maintained
and updated on a timely basis Procedures should include periodic reconciliation of motor vehicle purchases reflected on
the Departments accounting records to the motor vehicle equipment inventory Controls should also be implemented to ensure
that the Department is in compliance with the number of vehicles authorized in the Appropriations Act
GENERAL APPROPRIATIONS SPECIFIC PROVISIONS
In the year under review the Department of Human Resources general appropriation included 4367750 00 as specific
provisions under operations for the following purposes
OPERATIONS
For the Purchase of Clotting Factor for the
Hemophilia Program
For the Operation of a Hemophilia Program in
Atlanta and Augusta
For the Operation of the Rome Cerebral Palsy Center
For the Statewide Program of PreNatal and PostNatal Care
For Grant to Grady Memorial Hospital in Atlanta for
Cystic Fibrosis Program
For Payments to Georgia Building Authority for
Maintaining the Grounds at the Roosevelt Warm
Springs Institute
For Acquisition of Equipment Drugs and Medical
Treatment of Persons with Cystic Fibrosis over
the Age of 21
For the Purpose of a ShortTerm Training Program in
Alcoholism and Drug Abuse
For the Purpose of Continuing the Work Experience
Component at the Fort Yargo Group Home Program
AMOUNT
APPROPRIATED
10000000
10000000
14000000
387900000
4000000
500000
5000000
2000000
3375000
AMOUNT
EXPENDED
10000000
10000000
14000000
387900000
4000000
500000
3585086
1993500
3375000
436775000 435353586
NONCOMPLIANCE WITH PAYROLL REGULATIONS
In the audit report for the year ended June 30 1983 a total of 1864744 of payroll audit exceptions reported by the
State Personnel Board Merit System of Personnel Administration Employees Services Division remained unresolved At the
date of this audit the prior years payroll audit exception which had not been cleared were as follows

Adams
Bagwell
Bailey
Barker
Bennett
Bland
Childers
Ebbers
Edge
Etheridge
Foreman
Gilmore
Greenway
Henson
Hester
Ivie
Jackson
Johnson
Jone s
Jone s
Kempson
Kuser
LeCroy
Leegate
Lewin
Lewis
Long
Manley
Mapp
McNease
Moats
Karyn C
Sonja B
Brenda Marie
Carolyn C
Tim H
Harold W
Susan K
Mary E
Nancy R
Wayne C
Shirley J
Linda Faye
Michael
Vale J
Louise H
Deborah L
Claude D
Ann
Jeannine L
Patricia
Beverly D
Hazel 0
Rickey L
Daphne
Linda M
Arthur J
Elaine
Janet D
Sara E
Brenda E
James L

50911
2783
9104
23092
9981
7166
23437
26259
10808
6600
20719
20672
7676
11270
8450
6435
22746
1000
3348
7000
113200
17696
427809
3339
7890
7306
3871
87750
23100
4150
67998GENERAL COMMENTS
AUDIT FINDINGS continued
HUMAN RESOURCES DEPARTMENT OF continued
NONCOMPLIANCE WITH PAYROLL REGULATIONS continued
Morgan
Moye
Newton
Parke
Reddick
Reese
Roberson
Robinson
Rowe
Russell
Solomon
Southern
Trawick
West
Wheeles
Williams
Wyatt
Mary L
Helen W
Jean 0
Glaister A
Billy
Jerry L
Jerry D
Linda Faye
Pamela M
James
Cary B
Brandon Jr
Etta M
Grace F
Phillip D
Jeffrey
James L
15381
13725
7764
28386
14467
16488
94446
42725
3256
2966
2016
22983
12959
58000
7092
5655
19887
1405084
Payroll exceptions reported for the year ended June 30
as follows
1984 which were unresolved at the conclusion of our examination were
Aaren
Armour
Barkan
Bass
Bradshaw
Bridges
Brinson
Cornell
Crenshaw
Davis
Delaney
Fox
Gossett
Harrison
Hazinski
Jackson
Jeter
Johnson
Jones
Lewis
Lyons
Pollard
Rhode s
Richards
Rodriguez
Shields
Somers
Smoot
Thornton
Wade
Wilson
Edith W
Rosemary T
Donna R
Rickey A
Betty C
Kaye S
Sara M
Jennie S
Marcus L
Annie L
Tommy
Sharron L
Linda F
Cynthia
Linda K
Joan
Sally B
Michael E
Leonard
Zenkel
Pamela W
Patricia
Deborah L
Janie 0
Ricky R
Barbara A
Charles G
Rickey
Karen A
Kathy H
Lena M
40 11
57 39
12 84
65 14
69 66
588 24
39 14
56 33
313 38
19 34
812 43
173 0 9
24 77
260 25
216 35
1474 12
25 99
221 00
73 84
41 00
59 85
2279 74
62 58
37 09
13 29
10 24
83 59
178 80
403 00
56 59
45 54
2693 04
The Personnel Services Section has contacted or attempted to contact these employees to establish ways and means by which to
correct these payroll exceptions Efforts should be continued to resolve these exceptions
INDUSTRY AND TRADE DEPARTMENT OF
PRIOR YEARS FINDING
EMPLOYEE PARKING
The audit report for the year ended June 30 1979 stated that the Department of Industry and Trade paid 195000 to
Omni International Limited for employee parking As of July 1 1983 a balance of 7800 had not been reimbursed to the
Departments Budget Fund In the year under review no reimbursement was secured leaving an uncollected balance of 7800
at June 30 1984
INVESTIGATION GEORGIA BUREAU OF
MOTOR VEHICLES
The Supplemental Appropriations Act for the fiscal year ended June 30 1984 provided for the Georgia Bureau of
Investigation to have 289 motor vehicles At June 30 1984 the Bureau had 290 motor vehicles which was 1 more than
authorized by the ActGENERAL COMMENTS
AUDIT FINDINGS continued
JUDICIAL SYSTEM
SUPREME COURT
The accounting records of the Supreme Court of Georgia were deficient in that a general ledger was not utilized to
summarize transactions on an ongoing basis Appropriate action should be taken to implement use of a general ledger as an
integral part of the accounting process Account classification within the general ledger should be established in
accordance with the Accounting Procedures and Instructions manual issued by the State Auditors office
SUPERIOR COURTS
PRIOR YEARS FINDING
SALARY OVERPAYMENT
The audit report for the year ended June 30 1982 showed an account receivable for S28173 which was the uncollected
amount of a salary overpayment made to a former employee Ms Margaret A Leonard No reimbursement was received during the
year under review The unrecovered balance of 28173 is shown as an account receivable in unit report and efforts should be
continued to collect this amount
CURRENT YEARS FINDING
SALARY OVERPAYMENT
In the year under review a salary overpayment of 3810 was made to Ms Margaret R Miller Reimbursement of 3810
was secured after the close of the fiscal year and will be reflected in the audit report for the year ending June 30 1985
MEDICAL ASSISTANCE DEPARTMENT OF
MEDICAID MANAGEMENT INFORMATION SYSTEM
STATISTICAL SAMPLE RESULTS
The Department of Medical Assistance is operating under a medicaid plan which has been approved by the Federal
Government As a part of this plan a computerized Medicaid Management Information System has been established and is
utilized to pay Medicaid Benefits Claims expense which is processed through this system is posted to the Fiscal
Accounting and Control System FACS through a computerized interface program
As a part of our audit a monetary precision materiality sample stratified random sample drawn from different monetary
strata which exist within the population under review was used to test the accuracy and validity of the adjudicated claims
paid nursing homes excluded of the Medicaid Management Information System for the fiscal year ended June 30 1984 as
these claims appeared within the subsystem The results of this sample disclosed twentythree 23 overpayments and two
2 underpayments out of the 623 claims examined The following types of errors occurred
1 Overpayments to Physicians
2 Overpayments on Drug Claims
3 Overpayment to Institutions
4 Overpayments on Medicare Crossover Claims
5 Underpayment to a Physician
6 Underpayment on Drug Claim
The assurance of reliability statement which was attributable to this sample at the initial design was as follows
If all underlying source documentation and substantiation for each claim randomly drawn is properly examined and found to
be error free then there is a 95 probability that the population does not include more than 137720700 in claims which
are in error by any amount out of a total population amount of 27544143376 for the period July 1 1983 through
March 31 1984
Based upon the 25 monetary errors discovered an evaluation of the sample has been computed and the revised reliability
statement is as follows All underlying source documentation and substantiation for each sampling unit randomly drawn has
been properly examined Those items with audit findings have been evaluated by the sample routine Consequently there is
a 95 probability that the population described above would contain an estimated 377616641 in claim benefit payments
which are in error by any amount Moreover there is a 95 probability that the true value of this estimate could be as
much as 684307098 which amount is the adjusted upper precision limit of the estimateGENERAL COMMENTS
AUDIT FINDINGS continued
MEDICAL ASSISTANCE DEPARTMENT OF continued
MEDICAID MANAGEMENT INFORMATION SYSTEM continued
STATISTICAL SAMPLE RESULTS continued
We believe that the errors found in our sample as a result of this audit provide material evidence of serious
deficiencies and inadequacies which exist in the present Medicaid Management Information System These deficiencies and
inadequacies exist in three subject areas accounting internal control system auditability and system security Specific
weaknesses in the design and operation of the present system and suggested corrective actions have been communicated to the
Department of Medical Assistance Our audit reports of previous years have commented upon these same deficiencies and
inadequacies
INSTITUTIONAL CLAIM PAYMENT METHODOLOGY
Prior to January 1 1983 it was the policy of the Department of Medical Assistance to pay institutional claims
hospitals etc on a basis of billed charges submitted then reduced by a preestablished reimbursement rate for each
provider This reimbursement rate was periodically determined by independent auditors acting as agents for the Department
of Medical Assistance Cost settlements were then initiated between the Department of Medical Assistance and the indivi
dual providers based on the findings disclosed in those examinations From our audit standpoint however the following
problems were apparent from the cost settlement procedure described above
1 Cost settlements are determined by agents of the Department of Medical Assistance from the limited
scope examinations or desk reviews of the institutional cost reports which do not express an
opinion on the providers financial statements
2 Cost settlements of providers are not completed on a timely enough basis to reflect all relevant
adjustments of current year expenditures
3 Amounts due to State and Federal governments arising from cost settlements due from providers are
not recorded by the Department as accounts receivable on their formal accounting records
4 Cost settlements are brought into the Medicaid Management Information System as gross level
adjustments There is no audit trail available to trace these adjustments back to the
original claims that were involved
Effective January 1 1983 the Department of Medical Assistance with approval of the Health Care Financing
Administration instituted a new reimbursement system to pay hospital claims Under this system hospitals are reimbursed
a flat amount per client admission irregardless of procedure depending upon the number of client admissions in any
given period There is no provision for cost settlements to be made under this new reimbursement system
As the Institutional claim payment system is currently administered the Department of Medical Assistance does not
record in the individual base record the case utilization count of the institution as each transaction occurs The
utilization count is necessary to confirm that the proper rate was used for the claim payment The Department of Medical
Assistance accounting personnel have been informed of the need of corrective action
On September 23 1983 the Department of Medical Assistance entered into a contractual agreement with The Computer
Company located in Richmond Virginia for the operation of the Georgia Medicaid Management Information System This
agreement provides for claims processing operations by The Computer Company to begin on July 2 1984 Therefore subsequent
operations of the system are under contract and those specific weaknesses in the design and operation of the system which
have been communicated to management of the Department of Medical Assistance are to be corrected under terms of the contract
At June 30 1984 there were material cost settlements pending under the old reimbursement system for the calendar year
1982 Management of the Department of Medical Assistance advises that most of these settlements should be completed by
June 30 1985
Because of the known errors existing within the system design and internal control of the Medicaid Management Informa
tion System at June 30 1984 and the unrecorded receivables and payables outstanding that may arise as a result of the cost
settlement process under the old reimbursement system we do not feel that sufficient competent evidential matter was obtain
able during the course of our audit to enable the Department of Audits to render an unqualified opinion on the financial
transactions of the Medicaid Management Information System for the period under reviewGENERAL COMMENTS
27
AUDIT FINDINGS continued
MEDICAL ASSISTANCE DEPARTMENT OF continued
RECOVERY OF OVERPAYMENTS
During the year under review the Department of Medical Assistance recovered 73178511 from physicians for prior
year overpayments Of the 73178511 recovered 48800394 represented the Federal share of such overpayments however
since the Department reimbursed the Federal Government for the Federal share of these overpayments in the prior year the
total amount recovered has been credited to appropriate State surplus accounts
CARRYOVER FROM PRIOR YEAR
At July 1 1983 the Department of Medical Assistance had a reserved fund balance for State funds of 2784237912
During the year under review the Department did not carry this reserve forward into the 1984 funds available which
materially understated the Departments financial statements
BANK RECONCILIATIONS
At the close of the fiscal year ended June 30 1984 twentytwo 22 book errors in excess of 1000000 each were on
the Departments bank reconciliations These errors included items dating from July 1981 and amounted to 885848043 in
gross adjustments The Departments supervisory accounting personnel should review bank reconciliations monthly and any book
errors should be corrected immediately
NONCOMPLIANCE WITH PAYROLL REGULATIONS
As of June 30 1984 there were 204102 in unresolved payroll exceptions that had been reported by the State Personnel
Board Merit System of Personnel Administration Employees Services Division These overpayments were as follows

Brown Shirley A
Dew Raymond S
Harrell Alicia
Leary Michele D
McLamore Kim
Morgan Mary H
Pajella Deseree
Young Donald W
1982
1980
1984
1980
1982
1984
1984
1980
27108
22875
3760
11900
48100
13678
55181
21500
204102
Efforts should be continued to resolve these exceptions
SUMMARY
Accounting errors disclosed by examination failures to record material financial events and unrecorded adjustments for
errors disclosed by bank reconciliations indicate weaknesses exist within the Departments administrative procedures and
internal accounting controls Management should initiate appropriate action necessary to strengthen controls and establish
administrative procedures necessary to ensure that accurate financial records are maintained on a continuing basis
OFFENDER REHABILITATION DEPARTMENT OF
PRIOR YEARS FINDINGS
SALARY OVERPAYMENT MR ELLIS C MACDOUGALL
In executive session on June 12 1972 the Board of Corrections set the salary of the Commissioner of Offender Rehabili
tation Director of Corrections at 3250000 per year Mr Ellis C MacDougall who at this time was the Commissioner
of Offender Rehabilitation was paid at the above mentioned rate for the fiscal year ended June 30 1973 It was discovered
at a later date that the Board of Corrections did not have the power to set the salary of the Commissioner of Offender
Rehabilitation House Bill No 566 of the 1966 Session of the General Assembly set the salary of 2060000 per annum and a
subsistence allowance of 200000 per annum making total compensation of 2260000 Mr MacDougall drew 3250008 in
salary for the fiscal year ended June 30 1973 therefore Mr MacDougall was overpaid in the amount of 990008
Mr MacDougalls repayments of principle and interest accrued is listed belowGENERAL COMMENTS
AUDIT FINDINGS continued
OFFENDER REHABILITATION DEPARTMENT OF continued
PRIOR YEARS FINDINGS continued
SALARY OVERPAYMENT MR ELLIS C MACDOUGALL continued
Total Amount of Overpayment
Accrued Interest
Less Repayments for Fiscal Years Ended
June 30 1981
June 30 1982
June 30 1983
June 30 1984
990008
499563
212859
283812
236 510
307463
1489571
1040644
448927
Balance Due at June 30 1984
PAYMENT OF GARNISHMENT
The audit report for the year ended June 30 1980 stated that the Department of Offender Rehabilitation paid 75497
for a legal judgment rendered by the Richmond County Superior Court because of the failure to comply with a proper legal
notice of garnishment The failure to comply with the legal notice resulted from the lack of faithful performance of duties
by employees and is therefore considered the personal obligation of employees and officials responsible for disbursement of
the Budget Fund
A letter dated June 20 1979 from David C Evans Commissioner of the Department of Offender Rehabilitation to
Mr John C Walden Assistant Attorney General requested legal assistance in recovering the S75497 from the former
employee Mr Thomas C Williams Regardless of whether or not this litigation is successful does not lessen the responsi
bility of officials to reimburse the Budget Fund for the improper expenditure
PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION
SELF INSURED HEALTH PROGRAM
Effective January 1 1976 the State began selfinsurance coverage A contract was executed with the Travelers
Insurance Company effective January 1 1976 to process all claims and to prepare payment drafts which were paid through
a bank account maintained for this purpose by the State Personnel Board This contract with the Travelers Insurance Company
expired December 31 1976 A contract was executed with Blue CrossBlue Shield effective January 1 1977 to provide the
service
All claims submitted by program participants are received by the Health Insurance Section of the State Personnel Board
and then transmitted to Blue CrossBlue Shield for verification of coverage processing and payment Blue CrossBlue Shield
maintains a subscriber file based on information furnished by the Health Insurance Section of the State Personnel Board
The State Personnel Board is furnished computer listings of drafts issued and lists of drafts presented for payment The
Health Insurance Section of the State Personnel Board does not maintain any record of claims submitted or transmitted to
Blue CrossBlue Shield Documentations included with claims are retained by Blue CrossBlue Shield Without the sequential
registering of claims or methods of recording financial data of benefits requested no comparison can be made of claims paid
to claims submitted
EMPLOYEES DEFERRED COMPENSATION PROGRAM
A program for deferred compensation for public employees was established by the State Personnel Board under powers
authorized by Act 821 of the General Assembly House Bill 1590 approved on March 18 1974 Ga Laws 1974 p 198 The
program was implemented on July 1 1980 and the State Personnel Board executed a servicing agreement with T Rowe Price
Associates Incorporated Baltimore Maryland to assist in the administration of the program including the management of
investments made in accordance with options elected by the various participating employees
Funds received by the State Personnel Board on behalf of participating employees are reflected as Private Trust and
Agency Funds and a summary of transactions relating to this program is shown on Exhibit F of unit report
PUBLIC SAFETY DEPARTMENT OF
NONCOMPLIANCE WITH PAYROLL REGULATIONS
At June 30 1984 the following payroll audit exceptions reported by the State Personnel Board Merit System of
Personnel Administration Employees Services Division remained unresolved
mtmGENERAL COMMENTS

AUDIT FINDINGS continued
PUBLIC SAFETY DEPARTMENT OF continued
NONCOMPLIANCE WITH PAYROLL REGULATIONS continued
NAME
Barry
Bishop
Canady
Chastain
Dixon
Kirk
Murdock
Shanks
Sikes
Walker
Wheeler
Darlene
Donna S
James J
William D
James A
Jimmy W
Faye
Johnathon K
Deborah A
Paul M Jr
Horace J
FISCAL
YEAR
1980
1984
1983
1984
1984
1984
1983
1984
1984
1984
1984

1584
4557
39650
7650
8050
8650
27450
2000
4150
27750
12075
134452
Efforts should be continued to resolve these exceptions
PER DIEM PAYMENTS
In the year ended June 30 1980 the Department of Audits provided the Department of Public Safety with a list contain
ing possible violations of Georgia Code Section 89913 which occurred during the fiscal year ended June 30 1979
This Code Section states in part as follows
It shall be unlawful for any fulltime appointive State official or employee to contract to buy from or
sell to the State of Georgia any real or personal property goods or services or a combination thereof
when such purchase or sale would benefit or be likely to benefit such official or employee
The Department of Public Safety determined that this list contained the names of ten 10 individuals who were paid per
diem payments totaling 258202 that were in conflict with the Code
In the year ended June 30 1981 the Department of Audits provided a list of possible violations of the aforementioned
Code for the fiscal year ended June 30 1980 The Department of Public Safety determined that this list contained the names
of six 6 individuals who were paid per diem payments totaling 95218 that were in conflict with the Code
The Department of Public Safety has requested reimbursement of these payments but as of June 30 1984 no reimbursements
had been received The Department should continue its efforts to collect these payments
FEES FOR CONVICTION REPORTS PAID TO CLERKS OF COURTS
Section 40553 of the Official Code of Georgia provides that every court having jurisdiction over offenses committed
under any law of the state or ordinance adopted by a local authority regulating the operation of motor vehicles on highways
shall forward to the Department of Public Safety within ten days after the conviction of any person in such court for a
violation of any such law a uniform citation form This section further provides that the Department of Public Safety
shall pay to the clerk of the court forwarding the report 25C for each report forwarded
In the year under review the Department of Public Safety paid 19725150 to the clerks of various courts within the
state for conviction reports forwarded
An opinion of the Attorney General dated November 1 1979 states that clerks of the courts are not authorized to
retain such fees paid when the clerk of the court is on a salary basis of compensation but such fees should be paid into
the treasury of the governing entity
Audit procedures utilized in our examination disclosed several instances where checks issued by the Department of Public
Safety for such fees were made payable to the individual serving as clerk of the court and such checks were cashed by the
individual or deposited to the personal account of the individual serving as clerk of the court In those instances which
came to our attention where fees have apparently been retained by the clerk of the court the proper officials of the
counties and municipalities have been informed We have also made available to the proper officials of the counties and
municipalities photo copies of such checks issued with endorsement thereon to aid them in resolving this issueGENERAL COMMENTS
AUDIT FINDINGS continued
PUBLIC SERVICE COMMISSION
As part of the examination of the fiscal year ended June 30 1984 audit tests were made to determine the accuracy of
the physical equipment inventory records of the Public Service Commission The inventory list for equipment had not been
updated to include all equipment purchased during the fiscal year However as of the date of this audit the Commission
was in the process of taking a complete physical equipment inventory to update all inventory records It is recommended
that the Commission revise inventory controls to include procedures to update inventory records for all new purchases on a
continuing basis
REVENUE DEPARTMENT OF
PRIOR YEARS FINDINGS
MOTOR FUEL TAX UNIT
No change was made in this period of the 6 961040 due from Jim E Jones former Director of the Motor Fuel Tax Unit
See special report dated April 24 1959 for details covering this item
NONCOMPLIANCE WITH PAYROLL REGULATIONS
A payroll exception relative to overpayment to May L Holland in the amount of 7050 as stated in the audit reports
for the years ended June 30 1982 and June 30 1983 remained unresolved at June 30 1984 Efforts should be continued to
resolve this exception
MOTOR VEHICLE TAX UNIT
State revenue collections from the Motor Vehicle Division as shown on Schedules 14 and 15 of unit report could not
be reconciled to actual cash receipts for the period under review Unidentified adjustments in computerized controls of
21022337 are shown on page 3 of Schedule 13 of unit report In order to reconcile the Motor Vehicle Division Activity
with funds transmitted to the Department of Administrative Services Fiscal Division the following procedures should be
implemented in the Motor Vehicle Division
1 The cash receipts journal should be reviewed periodically to ensure that funds are classified
correctly Total deposits in the cash receipts journal should be reconciled to the central
accounting office on a monthly basis
2 The Motor Vehicle Division should resume preparation of the financial reports which were pre
pared through the fiscal year ended June 30 1983 The information generated on these reports
should be reconciled with the cash receipts journal These reports will provide information
necessary to reconcile the Motor Vehicle Divisions computer run activity as reported in
Schedules 14 and 15 of unit report to funds transmitted to the Department of Administrative
Services Fiscal Division The financial reports should be prepared beginning in July 1984
and should be compiled on a monthly basis
3 Documents in process as posted to the ledger should be reconciled to documents on hand each
month
Due to the volume of tag and title sales the last six months of the fiscal year the Department of Revenue transferred
to the Department of Administrative Services Fiscal Division 2900591508 which had not been recorded in the system in
the fiscal year ended June 30 1984 These documents in process as reflected on Schedule 13 page 3 of unit report will
be carried forward and recorded in the next fiscal year
SECRETARY OF STATE
NONCOMPLIANCE WITH PAYROLL REGULATIONS
As of June 30 1984 there were 241275 in unresolved payroll exceptions that had been reported by the State Personnel
Board Merit System of Personnel Administration Employees Services Division These overpayments were as follows
NAME
Tanner
Tanner
Whitehead
Mildred S
Mildred S
Betty Z
FISCAL
YEAR
1980
1981
1980
AMOUNT 167149 66424 7702
241275
Efforts should be continued to resolve these exceptionsGENERAL COMMENTS

AUDIT FINDINGS continued
SECRETARY OF STATE continued
THEFT OF FUNDS
Between April 22 and July 16 1980 thefts of merchandise occurred at the Departments Central Supply warehouse by
four temporary employees The monetary value of the loss was estimated at 764500 All four employees were subsequently
convicted of theft by taking and ordered to make restitution in the amount of 200000 each through Fulton County
Superior Court of the State of Georgia In the prior year restitution of 200000 was received from the Fulton County
Court and a settlement of 125000 was received from the bonding company In the year under review restitution of 19500
was received from the Fulton County Court and this amount is shown on Exhibit B of unit report
GENERAL
A special audit has been conducted by the State Auditors office on the Archives and Records Division of the Secretary
of State covering the period July 1 1982 through October 31 1983 This audit is on file in the State Auditors office
TRANSPORTATION DEPARTMENT OF
GENERAL APPROPRIATIONS SPECIFIC PROVISOS
In the year under review the Department of Transportations general appropriation included 125000000 as specific
provisions under capital outlay for the following purposes
CAPITAL OUTLAY
For Paving state and Local Schools and Institutions
For Paving State Parks and Historic Sites
AMOUNT
APPROPRIATED
75000000
50000000
AMOUNT
EXPENDED
75000000
49999960
125000000 124999960
CHANGE IN ACCOUNTING SYSTEMS
On July 1 1983 the Department of Transportation implemented two new accounting systems designed for utilization by
all agencies of State government These systems Fiscal Accounting and Control System FACS and Cost Accounting Management
System CAMS were designed and are administered by the Department of Administrative Services The management of the
Department of Transportation is responsible for the proper use and adaptation of these systems to meet its specific needs
During the year under review the Department of Transportation encountered various startup problems with these account
ing systems These problems were primarily due to the accounting staff being unfamiliar with the new systems Management
is aware of problems disclosed by this examination and action has been initiated to resolve the problems during the subse
quent fiscal yearCOMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1984COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1984
GOVERNMENTAL FUND TYPES
ASSETS
Cash in Banks on Hand and Time Deposits
Investments at Cost
Accounts Receivable
Inventories
Due from Other Funds
Other Assets
Land and Buildings
Amount Available in Debt Service Funds
Amount to be Provided for Retirement of
General LongTerm Debt
S 2381451948
74439636273
2670742892
STATE
REVENUE DEBT
BUDGET COLLECTIONS SERVICE
105175539 49 S 183874367 21408 58
28647671 ti
790820702 79
12578939 60
679642449 04
364144 72
Total Assets
S 79491831113 S 158858177564 S 183874367 52866908003
LIABILITIES AND FUND EQUITY
Liabilities
Vouchers Payable
Due to Other Funds
State Bonds and Certificates of 1838 1879 and 1940
General Obligation Bonds Payable
Total Liabilities
Fund Equity
Investment in General Fixed Assets
Fund Balances
Reserved
Designated for 1985 Appropriation to Department
of Transportation
Designated for 1985 Appropriation to Peace
Officer and Prosecutor Training Fund
Midyear Adjustment Reserve
Revenue Shortfall Reserve
Federal Funds Matching Funds and Other
State Revenue Collections Unfunded
Debt Service Fund
Capital Projects
Public Trust Funds
Private Trust and Agency Funds
Total Fund Equity
104795133606
67964244904 2670742892
67964244904 107465876498
S 468078980
554086356
4010602173
6494818700
51392301066
1560500
1560500
183874367
2865347503
11527586209 51392301066 183874367 2865347503
Total Liabilities and Fund Equity
S 79491831113 S 158858177564 S 183874367 S28 66908003
The accompanying notes are an integral part of these financial statementsCOMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUPS
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
JUNE 30 1984
ACCOUNT GROUPS
FIDUCIARY FUND TYPES GENERAL FIXED ASSETS GENERAL LONGTERM TOTALS
CAPITAL PUBLIC TRUST PRIVATE TRUST AND AGENCY Memorandum Only
DEBT 1984 1983
2634242 48086213085 24824430872
29975518897 471965950752
9417742328 116941
113153196728
S 85998299321 69632667451
579245873067 498544 548341
2865347503
97038652497
88499929548
1257893960
70634987796
36414472
113153196728
2865347503
97038652497
112654661735
854469533
59265192257
106931641
92500393141
1775777506
97119222494
S 29978153139 S 529469906165 S 24824547813 S 113153196728 S 99904000000 1038730594892 S 932453864099
1026640149 502940225
1026640149 502940225
S 113153196728
106324713980 107245266714
70634987796 59265192257
1560500 1560500
99904000000 99904000000 98895000000
99904000000 276865262276 265407019471
113153196728 92500393141
468078980
00
29978153139
528443266016
24321607588
29978153139 528443266016 24321607588 113153196728
554086356
4010602173
6494818700
51392301066
183874367
2865347503
29978153139
528443266016
24321607588
00
2159061575
00
63017691408
120817855
1775777506
41450681188
446391109335
19631312620
761865332616 667046844628
29978153139 S 529469906165 24824547813 S 113153196728 99904000000 1038730594892 932453864099COMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1984COMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1984
FUND BALANCES JULY 1 198 3
Reserved
ADDITIONS
Due from Other Funds
Midyear Adjustment Reserve
Revenue Shortfall Reserve
Adjustments to Prior Years Receivables
Payables Revenues and Expenditures
Excess of Funds Available over Expenditures
DEDUCTIONS
Due to Other Funds
Midyear Adjustment Reserve
Revenue Shortfall Reserve
Unreserved Fund Balance Surplus
Returned to General Fund
Fund Balances Carried Over from
Prior Year as Funds Available
2159061575 S
2670742892
63017691408
17864433757
8856843317 72538809825
11527586209
2159061575
2159061575
54674376068
2670742892
953581452
62675442066
66299766410
FUND BALANCES JUNE 30 1984
11527586209
51392301066
The accompanying notes are an integral part of these financial statementsCOMBINED STATEMENT OF CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1984
STATE
REVENUE
COLLECTIONS
DEBT
SERVICE
CAPITAL
PROJECTS
TOTALS
Memorandum Only
120817855 51775777506 41450681188 108524029532 106152272623
183874367
183874367 S
2865347503
2865347503
29978153139
29978153139
00
2670742892
17864433757
114423028151
1241133260
00
3137076004
107556663812
99229337286 S 111934873076
120817855
120817855
1775777506
1775777506
41450681188
41450681188
00
2670742892
953581452
108181780190
111806104534
1241133260
00
2494472586
105827510321
109563116167
183874367
2865347503
29978153139
95947262284 S 108524029532
COMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1984COMBINED STATEMENT OF REVENUES EXPENDITURES AND TRANSFERS
ALL GOVERNMENTAL FUND TYPES
OF
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1984
Taxes Fines and Forfeits
Grants from U S Government
Federal Revenue Sharing
Recovery of Advanced Construction Funds
All Other
Grants from Counties and Cities
Donations for Operations
Rents on Investment Properties
Interest Earned
Federal Revenue Sharing
All Other
Contributions from Public Trust Funds
Operating Earnings from Fees Rents and Sales for Services
Total State Revenue Receipts
5204624018
161972368309
492193008
19022076
718987774
498915970
50161707772
219067818927
EXPENDITURES
Current
Personal services
Regular Operating Expenses
Benefits
Grants
Other
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
Debt Service
Principal Retirement
Interest and Fiscal Charges
Total Governmental Costs
EXCESS DEFICIENCY OF REVENUES OVER EXPENDITURES
OTHER FINANCING SOURCES USES
Carryover from Prior Years
Fund Balances
Prior Years Unreserved Fund Balance Surplus Lapsed
Appropriations from General Fund to Budget Fund
Transfers from State Revenue Collections Fund to General Fund
Proceeds of General Obligation Bonds
Good Faith Deposit on Unissued Bonds
Good Faith Deposit Received in Prior Year
Operating Transfers
From Other Funds
To Other Funds
Transfers to Various Authorities for Advance Retirement of
Bond and Defeasance of Bonds
Total Other Financing Sources Uses
95764577626
92814031378
265317842328
36874718323
1475395122
1088952985
918209330
2094867996
5040280714
2571139240
4411738820
31874596962
45466178198
4378879874
14522559272
604613968168
2159061575
953581452
1395316017000
401060217290
00 385546149241
62675442066
395316017000
93500000
8856843317 458084959066
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
i56843317 72538809825
The accompanying notes are an integral part of these financial statementsCOMBINED STATEMENT OF REVENUES EXPENDITURES AMD TRANSFERS
ALL GOVERNMENTAL FOND TYPES
43
ALL STATE AGENCIES EXCLUDING UNITS OF
THE UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1984
STATE
REVENUE
COLLECTIONS
390185586860
429155872
3991134033
6517397037
401123273802
DEBT
SERVICE
645483035
CAPITAL
PROJECTS
TOTALS
Memorandum Only
395390210878
00
00
161972368309
492193008
19022076
429155872
00
8669908354
498915970
56879348519
645483035
3314303512
200243710
3514547222 624351122986 590118948839
351655356738
103561800
2000000000
175853040855
901043419
16489532
395687429
4536818
12505698338
527642347
46155891563
00
S 14522559272
11594500000
8052931875
29299900
227508303
20425295284
95764577626 S
92814031378
265317842328
36904018223
1475395122
1088952985
918209330
2094867996
5040280714
2571139240
4411738820
32102105265
65891473482
4378879874
00
11594500000
8052931875
89224163489
921951
457360
354719
13556
6581
9711
13517
44062
17262
43292
282699
822889
52331
77900
86482
81392
56999
54526
35325
33733
06414
76513
98374
17501
34683
78050
00
7382000000
8037885750
401123273802
5124872603 20682103487 630420944258 608637787131
4479389568 17167556265 6069821272 18518838292
120817855 5
1401060217290
1775777506
1400939399435
5568959565
7344737071
1

41450681188
12603500000
276740000
5662459565
1522752219
1
108181780190
953581452
00
00
12603500000
276740000
00
5662459565
5662459565
1522752219

105827510321
2494472586
00
00
19590000000
00
232620000
2627758089
2627758089
1603860803
47145709404 120492849423 126075502104
183874367
2865347503 S 29978153139 114423028151 S 107556663812mmmmmmALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTSALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1984
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS OF ACCOUNTING
The State of Georgia maintains the General Fund the Budget Fund and the Public Trust Funds in accordance with a com
prehensive basis of accounting called the Modified Accrual Basis This basis of accounting is defined as that method of
accounting in which expenditures other than accrued interest on general longterm debt are recorded at the time the
liabilities are incurred and revenues are recorded when received in cash except for material or available revenues which
should be accrued to reflect properly the taxes levied and the revenues earned
The State Revenue Collections Fund the Debt Service Fund the Capital Projects Fund and the Private Trust and Agency
Funds are maintained on the cash basis of accounting This basis of accounting is defined as that method of accounting in
which certain revenues and the related assets are recognized when received rather than when earned and certain expenses are
recognized when paid rather than when the obligation is incurred
DESCRIPTION OF FUNDS
GOVERNMENTAL FUND TYPES
GENERAL FUND
The General Fund is maintained by the Department of Administrative Services Fiscal Division and is used to account for
Unappropriated State Funds and Federal Revenue Sharing Funds and for Appropriated Funds undrawn by the various units of
State government
BUDGET FUND
The Budget Fund is a consolidation of the Budget Funds of the various units of State government These funds account
for the operations and activities of the various State Agencies Boards and Commissions under the terms of Act No 589 of
Georgia Laws 1984 as approved February 7 1984 by the General Assembly of Georgia which is referred to in this report as
the Supplemental Appropriations Act of 19831984
STATE REVENUE COLLECTIONS FUND
The State Revenue Collections Fund is a consolidation of the State Revenue Collection Funds of the various collecting
units of State government These funds account for the collection of various taxes fines and forfeits fees rents
interest earned and sales of services as required by State law Revenues collected by the various collecting units are
remitted to the General Fund Unremitted funds at the end of the fiscal year will be remitted in the subsequent period
DEBT SERVICE FUND
The Debt Service Fund accounts for the accumulation of resources and the subsequent disbursement of such resources to
pay principal and interest on the longterm debt of the State resulting from the issuance of General Obligation bonds
Longterm debt of the State resulting from the issuance of various Authority bonds is funded through lease agreements
between various governmental agencies and the various authorities and the accountability of the resources and the payment
of principal and interest of this debt are with the various issuing authorities
CAPITAL PROJECTS FUND
The Capital Projects Fund accounts for the accumulation of resources and the subsequent disbursement of such resources
for capital outlay projects by the Georgia State Financing and Investment Commission
FIDUCIARY FUND TYPES
PUBLIC TRUST FUNDS
The Public Trust Funds account for activities in which the State acts as a trustee for an individual an organization
or employee groups The costs of administering certain trust funds are funded from available resources through transfers
to the Budget Fund of the spending unit administering the trustALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM 47
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1984
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
DESCRIPTION OF FUNDS continued
FIDUCIARY FUND TYPES continued
PRIVATE TRUST AND AGENCY FUNDS
The Private Trust and Agency Funds account for activities in which the State acts as an agent for various governmental
agencies and organizations
ACCOUNT GROUPS
GENERAL FIXED ASSETS
This account is not a fund It represents a summary of the fixed assets of the State financed by funds derived from
the sale of General Obligation bonds
GENERAL LONGTERM DEBT
This account is not a fund It represents a summary of the bonded indebtedness of the State from the sale of General
Obligation bonds
TOTAL COLUMNS ON COMBINED STATEMENTS
Total columns on the Combined Statements are captioned Memorandum Only to indicate that they are presented only to
facilitate financial analysis Data in these columns do not present financial position results of operations or changes
in financial position in conformity with generally accepted accounting principles Neither is such data comparable to a
consolidation Interfund eliminations have not been made in the aggregation of this data
OTHER FINANCIAL NOTES
1 DESIGNATED FOR 1985 APPROPRIATION TO DEPARTMENT OF TRANSPORTATION The Fund Balance reserved and designated for 1985
Appropriation to Department of Transportation represented the excess of actual Motor Fuel Tax collections for the year ended
June 30 1984 over the estimated Motor Fuel Tax collections budgeted for fiscal year ended June 30 1985 This reserve
was established in compliance with Article III Section IX Paragraph VI subsection b of the State Constitution
2 DESIGNATED FOR 1985 APPROPRIATION TO THE PEACE OFFICER AND PROSECUTOR TRAINING FUND The Fund Balance reserved and
designated for 1985 Appropriation to the Peace Officer and Prosecutor Training Fund was established in compliance with Act
No 451 of the 1983 Georgia Laws This Act provides that An amount equal to all funds remitted as provided in Code
Section 152174 in the immediately preceding year shall be appropriated to fund law enforcement or prosecutorial officers
training or both and activities incident thereto
3 MIDYEAR ADJUSTMENT RESERVE The Fund Balance reserved for Midyear Adjustment Reserve was established in compliance with
Act No 1423 of the 1982 Georgia Laws This Act provides that The State Auditor shall reserve from State surplus as of
June 30 of each fiscal year an amount equal to one percent of the net revenue collections of such fiscal year to the extent
that such surplus is available therefor before provision has been made for the Revenue Shortfall Reserve
4 REVENUE SHORTFALL RESERVE The Fund Balance reserved for Revenue Shortfall Reserve was established in compliance with
Act No 901 of the 1976 Georgia Laws This Act provides that The State Auditor shall reserve from state surplus as of
June 30 of each fiscal year an amount equal to three percent of the net revenue collections of such fiscal year to the
extent that such surplus is available therefor
5 RECLASSIFICATION OF REVENUES AND TRANSFERS Revenue from the Budget Funds shown on the Statement of Cash Receipts and
Disbursements of the Debt Service Fund of the State of Georgia General Obligation Debt Sinking Fund is shown as a credit to
expenditures of the Debt Service Fund on the Combined statement of Revenues Expenditures and Transfers Revenue shown
from the Georgia State Financing and Investment Commission is shown under Other Financing Sources Uses of the Debt
Service Fund on the Combined Statement of Revenues Expenditures and Transfers as a transfer from other funds TransfersALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1984
OTHER FINANCIAL NOTES continued
shown as reductions to income on the statement of Cash Receipts and Disbursements of the Construction Fund of the Georgia
State Financing and Investment commission are shown under other Financing Sources Uses of the Capital Projects Fund on
the Combined Statement of Revenues Expenditures and Transfers as transfers to other funds and to various authorities for
advance retirement of bonds and defeasance of bonds
6 RETIREMENT SYSTEMS The state of Georgia contributes to the following retirement systems Employees Retirement
System of Georgia Georgia Legislative Retirement System Teachers Retirement System of Georgia Public School Employees
Retirement System of Georgia Trial Judges and Solicitors Retirement Fund Superior Court Judges Retirement System and
District Attorneys Retirement System
The Employees Retirement System of Georgia was established in 1949 for all regular employees of State Departments
Bureaus etc and Tax Collectors their employees and State Court employees The Georgia General Assembly in Georgia Laws
1982 Act No 1372 amended the 1949 Act establishing this Retirement System This Act created a new retirement benefits
plan with a new benefit structure requiring changed participation requirements for new employees hired on or after July 1
1982 This Act also gave members of the Retirement System prior to July 1 1982 the option of remaining under the old
benefits plan or transferring to the new plan The Employees Retirement System of Georgia has approximately 53000
members of which approximately 45000 remain under the old benefits plan At June 30 1984 the contribution of members
remaining under the old benefits plan was computed at 4 on the first 420000 of annual salary and 7 of salary in excess
of 420000 These employees actually paid 1 14 of salary to the Retirement system and the State paid the remainder of
the employees contributions on behalf of the employees The employers contribution was 11 34 of annual salary At
June 30 1984 there were approximately 8000 members of the new benefits plan and their contribution to the Retirement
System was computed at 14 of 1 of annual salary The employers contribution for members of the new benefits plan was
16 12 of annual salary The consulting actuary is George B Buck Consulting Actuaries Inc New York New York
The Georgia Legislative Retirement System was established in 1967 to provide for retirement allowances and other
benefits for the members of the General Assembly and staff members Prior to 1981 this Retirement System had no member
ship and those eligible for membership were members of the Employees Retirement System of Georgia An Act of the General
Assembly in 1980 amended the Act of 1967 creating this Retirement System and required that eligible members make an
election to remain in the Employees Retirement System or become a member of the Georgia Legislative Retirement System
This Act further required that their election be made prior to the second Monday in January 1981 This Retirement System
has 223 active members who contribute 7 12 of their salaries of which 4 34 less 700 monthly is contributed by the
State on behalf of each member and the member actually pays the remainder The employers contribution is currently
7 34 of salaries paid The consulting actuary is George B Buck Consulting Actuaries Inc New York New York
The Teachers Retirement System of Georgia was established in 1943 for all public school and college teachers
administrators clerical workers supervisors librarians and other related personnel This Retirement System has
approximately 140000 members who contribute 6 of their salaries The State currently contributes 1323 of State
salaries and the local boards of education contribute 1271 of salaries for employees on amount in excess of State
salaries and on employees in excess of State Teacher allotment The consulting actuary is George B Buck Consulting
Actuaries Inc New York New York
The Public School Employees Retirement System of Georgia was established in 1970 for school bus drivers and cafeteria
employees of schools as well as all nonprofessional employees ineligible under the Teachers Retirement System This
Retirement System has approximately 24700 active members who contribute 400 each per month for nine months of the year
In the current year the State contributed 1238700000 The consulting actuary is George B Buck Consulting Actuaries
Inc New York New YorkALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1984
OTHER FINANCIAL NOTES continued
The Trial Judges and Solicitors Retirement Fund was established in 1968 for Superior Court Judges District Attorneys
City Judges and Solicitors This Retirement Fund has 120 members who contribute 7 12 of salary if they do not choose
survivors benefits if they choose survivors benefits they contribute 10 of salary The State contributes 15 of salary
This fund is a money purchase plan and no actuarial valuation has been prepared for this system
The Superior Court Judges Retirement System was established in 1976 for Superior Court Judges Superior Court Judges
who were members of the Trial Judges and Solicitors Retirement Fund on the date this Retirement System was established
were given the option to remain in that system or join the new system Superior Court Judges who became judges after
December 31 1976 became members of the new system The Superior Court Judges Retirement System has 117 active members
who contribute 7 12 of State salary If they elect spouses benefit coverage they may contribute an additional 2 12
which will entitle surviving spouse for benefit coverage for life or until remarriage or they may contribute an additional
2 34 which will entitle surviving spouse for benefit coverage for life Members also have the option of contributing an
additional 1 of State salary and becoming eligible for post retirement costofliving benefit adjustments The State
contributes 5 less 700 monthly on behalf of each member and the member actually pays the remainder The employers
contribution is currently 15 of State salaries paid The consulting actuary is The Wyatt Company Atlanta Georgia
The District Attorneys Retirement System was established in 1978 for District Attorneys District Attorneys who were
members of the Trial Judges and Solicitors Retirement Fund on the date this Retirement System was established were given the
option to remain in that system or join the new system District Attorneys taking office on or after January 1 1979
became members of the new system The District Attorneys Retirement System has 42 active members who contribute 7 12 of
salary if they do not choose survivors benefits if they choose survivors benefits they contribute 10 of salary The
State contributes 5 less 700 monthly on behalf of each member and the member actually pays the remainder The employers
contribution is currently 15 of salaries paid The consulting actuary is The Wyatt Company Atlanta Georgia
7 SICK LEAVE AND ANNUAL LEAVE Except for employees of the Superior Courts of Georgia all regular state employees of
State Departments Bureaus etc earn one and onequarter days per month of sick leave These employees may accrue up to
ninety days of sick leave When any of these employees terminate employment with the State they receive no compensation
for any accrued sick leave
Except for employees of the Superior Courts of Georgia all regular State employees of State Departments Bureaus etc
earn one and onequarter days per month of annual leave for State service not in excess of five years those employees with
service of five to ten years earn one and onehalf days per month annual leave and those employees with service in excess
of ten years earn one and threequarter days per month annual leave Except for certain employees of the Judicial System
and employees of the State Soil and Water Conservation Committee employees earning annual leave on this basis may accrue up
to fortyfive days of annual leave and are paid for unused accumulated annual leave upon retirement or termination of
employment
Employees of the Superior Courts of Georgia do not earn sick or annual leave because the Courts have not adopted a
policy to provide for the earning and accumulation of leave for court employees Policy of the Supreme Court of Georgia
limits maximum accumulation of annual leave to the amount of leave the employee is eligible to earn in the current calendar
year and employees are paid for unused accumulated leave upon retirement or termination of employment The policy of the
Prosecuting Attorneys Council of Georgia and the policy of the state Soil and Water Conservation Committee limit maximum
accumulation to thirty days of annual leave and provide for payment for unused accumulated leave upon retirement or
termination of employmentALL STATE AGENCIES EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1984
OTHER FINANCIAL NOTES continued
On June 30 1984 the unrecorded consolidated estimated liability of all State Departments Bureaus etc amounted to
7982408872 for accumulated annual leave Funds are provided in the appropriations to State Departments Bureaus etc
each year to cover the cost of annual leave of terminated employees
Certain employees who retire with one hundred and twenty days or more of forfeited sick and annual leave are entitled
to additional service credit in the Employees Retirement System of GeorgiaSTATE REVENUE RECEIPTS52
SUMMARY OF STATE REVENUE RECEIPTS
Taxes Fines and Forfeits
Property Tax General
Property Tax Utility
Property Tax Intangibles
Estate Tax
Financial Institutions Business Occupation Tax
Income Tax
Motor Fuel Tax
Alcoholic Beverage Tax
Malt Beverage Tax
Wine Tax
Cigar and Cigarette Tax
Sales 3 Sales and Use Tax
Industrial Loan Company Tax
Insurance Premium Tax
Business License Tax
Motor Vehicle Tax
Title Registration Tax
Motor Drivers License Tax
Motor Boat Registration License Tax
Hunting and Fishing License Tax
Corporation Net Worth Tax
Fines and Forfeits
Unemployment Compensation Tax Penalties
Total Taxes Fines and Forfeits
14 129 213 49 13 171 722 67
1 816 154 86 1 704 646 63
289 343 66 200 204 65
13 715 897 76 11 864 524 03
2 474 224 30 OU
1779 551 713 82 1580 885 114 53
267 034 169 04 251 349 458 39
38 290 149 11 37 721 268 13
54 975 420 54 52 278 356 89
12 393 935 30 11 621 878 84
87 810 678 76 88 016 300 57
1504 304 316 42 1308 723 801 hi
1 868 043 97 1 831 337 41
79 417 021 82 67 674 532 89
4 741 633 75 4 645 059 94
56 627 232 92 53 205 909 23
5 720 124 00 4 883 179 75
4 822 371 00 4 453 498 50
1 195 770 42 1 178 480 85
10 184 212 42 9 619 767 7b
10 986 582 07 10 014 951 66
696 048 33 777 213 49
857 851 02 732 358 94
395390210878 351655356738
Grants from U S Government
Education
Health
Public Assistance and Relief
Recovery of Advanced Construction Funds
Revenue Sharing
Transportation
Agricultural and Natural Resources Development
Total Grants from U S Government
25094325798
27115872220
69070355415
00
00
26516472632
14175342244
25313441513
23804261276
71274679433
2000000000
103561800
45956966499
9503692134
161972368309 177956602655
Grants from Counties and Cities
Highways
Agricultural and Natural Resources Development Other
Total Grants from Counties and Cities
Donations for Operations
Rents on Investment Properties
Interest
State Funds
Revenue Sharing Funds
Total interest
Contributions from Public Trust Funds
399699408
92493600
4 921 930 08 S
s 190 220 76
4 291 558 72 s
86 699 083 54 00
8669908354
498915970
808549819
92493600
901043419
16489532
395687429
12505698338
4536818
12510235156
527642347
Operating Earnings by Fees Rents and Sales for Services
General Governmental Services
Protection Services
Health Services
Development Agricultural and Natural Resources Services
Highway Services
Hospital Services
Educational Services
Correctional Services
Recreational Services
Total Operating Earnings
28271880797
3715873772
6745885272
950059640
5354332987
9670041124
883903518
589733855
697637554
23721560460
2572769604
6134350280
746356669
1594982400
9142841484
1153550105
465468455
624012106
56879348519 S 46155891563
Total State Revenue Receipts
S 624351122986 S 590118948839DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1984
General Property 1984 and Prior Years Levies and
1984 Auto
On County Digests
Net to State
Fees Retained at Source
Assessing
Collecting
Interest
Refunds
On Public Utilities Digests
On Intangible Digests
Intangible Tax Recording Net
Fees Retained at Source
Estate Tax
Refunds
Financial Institutions Business Occupation Tax
Income Tax
Corporations
Returns Additional Tax Interest and Penalties
Estimates on Taxes
Refunds
Individuals
Returns Additional Tax Interest and Penalties
Estimates on Taxes
Fiduciary Returns
Withholding Tax
Refunds
Sales Motor Fuel
Net to State
Allowance Retained by Taxpayer
Refunds to Motor Carriers
Refunds to Retailers Act 1947
Refunds to Others
Sales Alcoholic Beverage Stamps
Refunds
Sales Beer
Sales Wine
Sales Cigar and Cigarette
Collecting Fees Retained at Source
Refunds
Sales 3 Sales and Use
Regular
Collecting Fees Retained at Source
Interest and Penalties
Refunds
Motor Fuel
Collecting Fees Retained at Source
Interest and Penalties
Refunds
Sales Industrial Loan Company Tax
Sales Insurance Premium Tax
Business License Alcoholic Beverages
Domestic Producers
Foreign Producers
Retailers
Penalties
Refunds
Wholesalers
Business License Beer
Brewery Permits
Retailers
Penalties
Refunds
Wholesalers
Penalties

1322222728
29072561
55402545
6832810
609295
3 135453126945
4023088604
584297288
321347854
10349424282
316800032
27811210
2768865

38754000
705000
20000

68098000
1577500
10000
1412921349
181615486
5980479
21683084
1270803
1411654692
40064916
J 6017731751
31063462949
5732585237
i 14850151379
16092431696
426796435
144186281149
28949098740
31348609463
146606561919

27021449705
195373448
374645895
124218430
14541924
3831244966
2230055
8521785182
259468075
185381
139739164983
00000
50000
10691266659
400000
1160000
39439000
4400000
300000
69665500
4850000
1600517314
22953887
1371589776
247422430
177955171382
26703416904
3829014911
5497542054
1239393530
8781067876
150430431642
186804397
7941702182
45399000
74815500DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1984
TAXES continued
Business License Mine
Domestic Importers
Manufacturers
Retailers
Penalties
Refunds
Wholesalers
Penalties
Business License Cigar and cigarette
Manufacturers Representatives
Vending Machine Dealers
Wholesalers

47518500
897500
10000
4200000
25000
390000
200000
48406000
4225000 S
169000
46000
770000
Business License
Fish Dealers
Fishing and Boats
Commercial
922500
11189375
Business
Business
Business
Business
Business
Business
Business
Business
License
License
License
License
License
License
License
License
Trappers Dealers
Miscellaneous Game and Fish
Quail Breeders
Insurance Agents Adjusters
Bingo
Industrial Loan Companies
Private Employment Agencies
For Sale of Checks
Motor Vehicle Registration
NonBusiness License
Other Revenue
Tag Department
Fees Retained by Tag Agents
NonBusiness License Title Registration
Fees Retained by Tag Agents
Auto Drivers
Motor Boat Registration
Hunting and Fishing
NonBusiness License
NonBusiness License
NonBusiness License
Net to State
Collecting Fees Retained at Source
Corporation Net Worth Tax
Domestic and Foreign
Unemployment Compensation Penalties and Interest
FINES AND FORFEITS
Cigar and Cigarette
Liquor Wine and Beer
Hunting and Fishing
Total Taxes Fines and Forfeits
GRANTS FROM D S GOVERNMENT
Administrative Services Department of
Agriculture Department of
Community Affairs Department of
Comptroller General
Defense Department of
Education Department of for Educational
Research and Improvement
Education Department of for Elementary and
Secondary Education
Education Department of for Food and
Nutrition Services
Education Department of for special Education
and Rehabilitative services
Education Department of for Vocational and
Adult Education
Education Department of Other
Forestry commission Georgia
Governor office of the
Human Resources Department of for Mental Health
and Youth Development Institutions
Human Resources Department of for Public Assistance
and Child Welfare
Human Resources Department of for Social
Rehabilitation Services Public Health Services
and Other
Human Resources Department of for Vocational
Rehabilitation
5347131250
88122492
227469550
551238500
20773900
942516742
75904500
18335161
29531404
21738268
53221000
985000
12111875
3802500
892500
187500
251012200
2450000
27260000
1350000
676300
5662723292
572012400
482237100
119577042
1018421242
1098658207
85785102
69604833
395390210878
1067604
366216658
10403049944
86198626
604087215
157076553
9035402988
10544942251
2986127672
2181110955
185882772
134788853
704186131
782582549
18324214721
20680675880
5652613791DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1984
GRANTS FROM U S GOVERNMENT continued
Investigation Georgia Bureau of
Judicial System
Superior Courts
Juvenile Court Judges Council of
Labor Department of
Medical Assistance Department of
Natural Resources Department of
Offender Rehabilitation Department of
Public Safety Department of
Public Service Commission
Public Telecommunications Commission Georgia
Secretary of State
Soil and Water Conservation Committee State
Transportation Department of for Defense Access Roads
Department of for Appalachia Development
Department of for Bridge Replacement and Rehabilitation
Department of for Highway Planning and Research
Department of for Hazard Elimination
Department of for Interstate Highways
Department of for Primary Roads
for Railroad Highway Crossing
for Secondary Roads
for Urban Systems
for Urban Mass Transportation
7971029
Tran sportation
Transportation
Transportation
Transportation
Tran sportation
Transportation
Transportation
Transportation
Transportation
Transportation
Transportation
Veterans Service
Department of
Department of
Department of
Department of
Department of Other
State Department of
89
293
68727
436253
16663
644
648
194
37
132
11
10215
5302
29052
2958
3738
79598
71899
2732
24809
24880
4224
5751
2481
31253
12589
02295
19376
43390
39525
97022
54222
82607
59065
39118
56621
90271
28283
08591
68505
97373
28943
96131
18039
51164
99383
29328
19023
Total Grants from U S Government
GRANTS FROM COUNTIES AND CITIES
Forestry Commission Georgia
Transportation Department of
Total Grants from Counties and Cities
DONATIONS FOR OPERATIONS
Education Department of
Human Resources Department of
Natural Resources Department of
Public Safety Department of
Public Telecommunications Commission Georgia
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES
Atlanta Newspapers Incorporated
Consolidated Atlanta Properties
Coosa Valley Livestock
Dennis Robert F and Peggy K
Fairco Properties Incorporated
Golden Isles Marina
Henry County Board of Education
Livingston Bess B Estate of
Massell Ben J Estate of
Mathis Edwin B
Omni Ventures
Peachtree Plaza Hotel
Pelham Development Corporation
Seaboard System Railroad Incorporated
Southern Railway
Spirit Creek Cattle Farm Incorporated
Sundry Rents
Tennessee Valley Authority
Union Camp Corporation
United Parking
Total Rents on Investment Properties
INTEREST EARNED
Administrative Services Department of
Interest Earned Regular
Interest on Railroad and Telegraph Stocks
Financing and Investment Commission Georgia State
Construction Fund
General Obligation Debt Sinking Fund State of Georgia
Debt Service Fund
Governor Office of the
Human Resources Department of
161972368309
92493600
399699408
492193008
882
15154991
1830793
50000
1985410
19022076
1320000
15184725
802000
1250000
12537033
300000
16000000
1800000
5791665
292500
5778800
30136300
800000
332947949
1030400
160000
344500
750000
180000
1750000
429155872
3993270995
387263
3314303512
645483035
55703776
12441 t iIL7TT
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 198 4
INTEREST EARNED continued
Offender Rehabilitation Department of
Personnel Board state Merit System of
Personnel Administration
Regents of the University System of Georgia
Board of
Student Finance Commission Georgia
Total Interest Earned
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS
District Attorneys Retirement Fund
District Attorneys Retirement System
Employees Retirement System
Legislative Retirement System Georgia
Public School Employees Retirement System
State Employees Assurance Department
Subsequent Injury Trust Fund
Superior Court Judges Retirement Fund of Georgia
Superior Court Judges Retirement System
Teachers Retirement System
Trial Judges and Solicitors Retirement Fund
Total Contributions from Public Trust Funds
EARNINGS GENERAL GOVERNMENTAL SERVICES
Administrative Services Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Defense Department of
Employees Retirement System Accumulated Deposits
Social Security Trust Fund
Employees Retirement System Other
Financing and Investment Commission Georgia State
General Assembly of Georgia
Governor Office of the
Industry and Trade Department of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports Sales
Court Reporting of the Judicial Council Board of
Judicial Administrative Districts Georgia
Magistrate Courts Training Council Georgia
Labor Department of
Law Department of
Regular
Sales Act
Personnel Board State Merit System of Personnel Administration
Revenue Department of
Secretary of State
Teachers Retirement System
Transportation Department of
Workers Compensation State Board of
Total Earnings General Governmental Services
EARNINGS PROTECTION SERVICES
Airport Fees
Architects Examining Fees
Assessments on Insurers for Workers compensation Board
Auctioneers Examining Fees
Bank Examining and Investigation Fees
Bar Examination Fees
Billboard Permits Outdoor Advertising
Building and Loan Association Examining and Supervision Fees
Cemetery Fees
Construction Industry Examining Fees
Corporation Charter Fees
Corporation Fees
Credit Union Examining and Supervision Fees
Election Qualifying Fees
Engineers Examining Fees
Feed Inspection Fees
Fertilizer Inspection Fees
499563
645131558
13939017
1177194
8669908354
10877998
2736900
134728503
2505900
16805250
8029600
30601249
36253261
7289664
244547345
4540300
498915970
8306806353
108267306
583280
13614427
20918841
5024446
168000000
22297000
200374710
7500
30964660
257302477
22922505
9928770
236545
492856
1014897
1876568
4231320
3342905
244930980
47922202
1505016
17000137265
1580010999
17762916
1000000
197780047
2624006
28271880797
1
139
4500
57
3073
130
375
12
26
678
1101
991
301
5
110
35
598
08000
47700
63209
81711
16400
32620
06600
03500
20000
87300
31010
71220
86359
88800
73700
05704
23683DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1984
EARNINGS PROTECTION SERVICES continued
General Corporation Fees
Holding Company Examining and Supervision Fees
Industrial Loan Company Regulatory Investigation Fees
Insurance Company Regulatory and Filing Fees
Investigation Georgia Bureau of
Landscape Architects Examining Fees
Lobbying Fees
Motor Carriers Fees
Notary Public Fees
Oversized Vehicle Permits
Peace Officer and Prosecutor Training Fund Fees
Polygraph Examining Fees
Private Detectives Examining Fees
Public Accountants Examining Fees
Public Safety Department of
Real Estate Agents Examining Fees
Safety Fire Prevention Fees
Securities Issuers Dealers and Agents Fees
Trademarks
Used Parts and Used Car Dealers Examining Fees
Veterinarians Examining Fees
Warehouse License and Inspection
Total Earnings Protection Services
EARNINGS HEALTH SERVICES
Ambulance License Fees
Athletic Trainers Examining Fees
Barbers Examining Fees
Chiropractors Examining Fees
Cosmetology Examining Fees
Dairy and Veterinary Inspection Fees
Dentists Examining Fees
Funeral Service Examining Fees
Hearing Aid Examining Fees
Home Health Care License Fees
Human Resources Department of
Laboratory License Fees
Medical Assistance Department of
Medical Examining Fees
Nursing Home Fees
Occupational Therapy Fees
Optometrists and Opticians Examining Fees
Patients Fees
Pharmacists Examining Fees
Physical Health Laboratory Fees
Physical Therapy Examining Fees
Podiatrists Examining Fees
Practical Nurses Examining Fees
Psychologists Examining Fees
Registered Nurses Examining Fees
Sanitation Examining Fees
Vital Records Fees
Water and Waste Water Treatment Examining Fees
Well Water Standards Advisory Examining Fees
Total Earnings Health Services
EARNINGS DEVELOPMENT AGRICULTURAL AND NATURAL RESOURCES SERVICES
Agriculture Department of
Farmers Markets Rents
Forestry Commission Georgia
Forestry Examining Fees
Geology Examining Fees
Natural Resources Department of
Pesticides and Miscellaneous Fees
Soil and Water Conservation Committee State
Total Earnings Development Services
EARNINGS HIGHWAY SERVICES
Transportation Department of Sales Rents and
Miscellaneous Participation
EARNINGS HOSPITAL SERVICES
322
110
10
141
1630
5
2
2673
72
3653
5544
5
252
571
5810
1760
194
1811
31
371
41
2
26129
96500
46478
00518
43730
49000
75500
15900
48000
61800
75213
25000
78432
74000
09519
58100
34700
54838
04399
45500
02000
01000
3715873772
1
39
29
1043
13
367
203
41
14
38872
51
17770
1052
57
19
61
6568
123
145
56
15
112
14
237
5
483
39
19
67500
01500
46200
39000
32013
11700
07000
78000
05800
00000
47384
97250
03729
37817
37400
75000
28000
86393
97235
32337
48100
54000
80361
48300
81775
12000
28448
72030
29000
6745885272
121953182
322083074
288987078
3506000
2728500
183861765
26841041
99000
950059640
5354332987
Human Resources Department of Community Mental HealthMental
Retardation Youth Services and Institutions
967004112458
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1984
EARNINGS EDUCATIONAL SERVICES
Education Department of
Librarians Examining Fees
Private School Registration Fees
Public Telecommunications Commission Georgia
Regents of the University System of Georgia Board of
Speech Pathologists Examining Fees
Student Finance Commission Georgia
Total Earnings Educational Services
EARNINGS CORRECTIONAL SERVICES
Inmate Labor
Probation Fees
Work Release Program
Other
Total Earnings Correctional Services
EARNINGS RECREATIONAL SERVICES
Natural Resources Department of Division of Parks
and Recreation
Recreation Examining Fees
Total Earnings Recreational Services
Total state Revenue Receipts
216027513
1489500
1083100
191600552
214988353
692500
258022000
883903518
160366649
235957710
40621765
152787731
589733855
6966 10 14054 23500
6976 37554
5 6243511 22986
MSUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONS
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Public School Employees Retirement System Expense Fund
Public Telecommunications Commission Georgia
Regents of the University System of Georgia Board of
Student Finance Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative Expense Fund
Financing and Investment Commission Georgia State
Regular
Construction Fund
General Assembly of Georgia
General Obligation Debt Sinking Fund State of Georgia
Regular
Debt Service Fund
Governor Office of the
Grants State Aid
To Counties
To Municipalities
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports
Court Reporting of the Judicial Council Board of
Judicial Administrative Districts Georgia
Judicial Qualifications Commission
Juvenile Court Judges Council of
Magistrate Courts Training Council Georgia
Labor Department of
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
Pardons and Paroles Board of
Personnel Board State Merit System of Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
Total Distribution for Operations
DISTRIBUTION OF UNFUNDED COLLECTIONS
Administrative Services Department of
Agriculture Department of
Audits Department of
Comptroller General
Conservation
Natural Resources Department of
Education
Education Department of
Human Resources Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Offender Rehabilitation Department of
Public Safety Department of
Revenue Department of
Secretary of State
Total Distribution of Unfunded Collections
1984
11122526185
3012224575
693860685
340156500
10950680071
701127826
2777940331
7411335402
82184618
918404861
174663602586
1198615300
581227969
57401794218
1842721394
511654640
194199258
131000
3514547222
1619837200
14104451700
645483035
1778289409
11 26701300
12 46700000
1126 89595707
10 91843553
19 74617009
2 97927605
3 15132330
23 15739821
72877056
19310000
3563568
56534120
5047100
40482089
4848905
75 37031275
5 57171169
668 86306305
169 88201217
9 38793156
176 45268823
57 29171375
4 61928922
92 82984978
13 91518864
30601249
713 00534874
15 01529823
4 64908006
6185 43866184
5008393
2564278
1181084
84762177
1137165
200
23394770
537025
830380
2456085
7500
190637
75236
i 63056512
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION OF PRIOR YEARS UNRESERVED FUND
BALANCE SURPLUS LAPSED AND PRIOR YEARS FUNDS
IAPSED TO MIDYEAR ADJUSTMENT RESERVE
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Con servation
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Public Telecommunications Commission Georgia
Student Finance Commission Georgia
Teachers Retirement System
General Assembly of Georgia
Governor Office of the
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports
Judicial Administrative Districts Georgia
Judicial Qualifications Commission
Juvenile Court Judges Council of
Labor Department of
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
Pardons and Paroles Board of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
Total Distribution of Prior Years Unreserved
Fund Balance Surplus Lapsed and Prior Years
Funds Lapsed to Midyear Adjustment Reserve
Distribution Totals
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Excess of Funds Available over Allotments
State Funds
CarryOver from Prior Year
Transfer from Reserved Fund Balances
State Funds
General Fund State CarryOver from Prior Year
Midyear Adjustment Reserve
S 304981806
1 35241752
i 16546474
i 333646
1408269
6094770
21667614
21638246
240807
3979169
347084309
9867387
2751117
13407932
3170000
3276456
48211019
7366426
55603855
100346
207649
7178543
70436
1763276
88395
32379
02
20178463
744807
502088322
118503667
3310579
540068
41835414
406110
11598533
6909587
563455520
9180616
3650946
2194714712
616412207984
S 2159061575
1241133260
56843317
917928315
7938915002
624351122986STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1984
Taxes Fines and Forfeits
Property Tax General
Property Tax Utility
Property Tax Intangibles
Estate Tax
Financial Institutions Business Occupation Tax
Income Tax
Motor Fuel Tax
Alcoholic Beverage Tax
Malt Beverage Tax
Wine Tax
Cigar and Cigarette Tax
Sales 3 Sales and Use Tax
Industrial Loan Company Tax
Insurance Premium Tax
Business License Tax
Motor Vehicle Tax
Title Registration Tax
Motor Drivers License Tax
Motor Boat Registration License Tax
Hunting and Fishing License Tax
Corporation Net Worth Tax
Fines and Forfeits
Unemployment Compensation Tax Penalties
Total Taxes Fines and Forfeits
Grants from U S Government
Education
Health
Public Assistance and Relief
Transportation
Agricultural and Natural Resources Development Other
Total Grants from U S Government
Grants from Counties and Cities
Highways
Agricultural and Natural Resources Development Other
Total Grants from Counties and Cities
Donations for Operations
Rents on Investment Properties
Interest
State Funds
Contributions from Public Trust Funds
Operating Earnings by Fees Rents and Sales for Services
General Governmental Services
Protection Services
Health Services
Development Agricultural and Natural Resources Services
Highway Services
Hospital Services
Educational Services
Correctional Services
Recreational Services
Total Operating Earnings
14129
1816
289
13715
2474
1779551
267034
38290
54975
12393
87810
1504304
1868
79417
4741
56627
5720
4822
1195
10184
10986
696
857
21349
15486
34366
89776
22430
71382
16904
14911
42054
93530
67876
31642
04397
02182
63375
23292
12400
37100
77042
21242
58207
04833
85102
395390210878
25094325798
27115872220
69070355415
26516472632
14175342244
1619 723683 09
3 996994 924936 08 00
4 921930 08
s 190220 76
4 291558 72
s 86 699083 54
4 989159 70
PERCENTAGE
TO TOTAL
23
03
00
22
04
2850
428
61
88
20
141
2409
03
127
08
91
09
08
02
16
18
01
01
402
434
1106
425
227
28271880797
3715873772
6745885272
950059640
5354332987
9670041124
883903518
589733855
697637554
56879348519
2594
06 02
08
00
07
139
08
453
60
108
15
86
155
14
09
11
PER
CAPITA
259
33
05
251
45
32567
4887
701
1006
227
1607
27530
34
1453
87
1036
105
88
22
186
201
13
16
72359
4593
4962
12640
4853
2594
29642
73 17
90
04
79
1587
91
5174
680
1234
174
980
1770
162
108
127

911
10409
Total State Revenue Receipts
624351122986
10000 114261
Note 1980 Population 5464265STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1984
SOURCE
Education Grammar High Schools
Education College
Public Roads
Pensions and Benefits
Public Health General Hospitals
Corrections Penal
Agricultural and Natural Resources Development
Military and Police
Judiciary
Assessment and Collection Revenue
All Other Agencies
State Revenue Collections Unfunded
Department of Administrative Services Fiscal Division
Funding and Custody Accounts
Excess of Funds Available over Allotments
State Funds
Carryover from Prior Year
Transfer from Reserved Fund Balances
State Funds
General Fund State CarryOver from Prior Year
Midyear Adjustment Reserve
PERCENTAGE PER
TO TOTAL CAPITA
2792 S 31901
958 10946
1139 13010
1736 19834
1314 15014
285 3259
210 2403
136 1559
59 673
155 1774
1087 12423
01 12
TOTAL
174316518277
59813125077
71090589076
108377376525
82040347740
17805180127
13128992007
8520774807
3678447930
9694807473
67882992433
63056512
8856843317
34 395 2159061575
227 1241133260
Assessment and Collection Allowance to Outside Agencies
Note 1980 Population 5464265STATE REVENUE RECEIPTS
DISTRIBUTION OF STATE REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1984
STATE APPROPRIATION FROM TAXES FEES ETC GRANTS FROM U S GOVERNMENT GRANTS FROM COUNTIES AND CITIES AGENCY EARNINGS OTHER AGENCY REVENUE
149357031000 25090543191 00 S 216028395 347084309
59166456500 3782607 00 655504474 12618504
39361155800 26110066393 3870290 08 5757201387 524863512
35101839385 70800201552 00 3042185127 566849539
44180937815 25386026083 00 12503251601 29867759
17314595600 64439525 00 547959248 121814246
9655432400 2168488019 924936 00 1291366407 78788419
7566733300 676955266 00 378504679 101418438
3513183800 38243842 00 137206121 10185833
4071935800 26026715600 43099313 11590522518 126704 00 00 389794260 30639662150 14645918 5204624018 386578235 63056512
8856843317
2159061575
1241133260
395316017000 S 161972368309 S 492193008 55558663849 11011880820STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE RECEIPTS BY OBJECT
YEAR ENDED JUNE 30 1984
PERCENTAGE
TO TOTAL
PER
CAPITA
ALL GOVERNMENTAL FUND TYPES
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Personal Liability Insurance
Unemployment Compensation Insurance
Total Personal Services
Regular Operating Expenses
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Insurance and Bonding
Workers Compensation and Indemnities
Direct Benefits Medical Care and Public Assistance
Tuition and Scholarships
Grants to Counties Cities and Civil Divisions
Assessments by Merit System
Other Operating Expenses
Extraordinary Expenditures
Total Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
Debt Service
Principal Retirement
Interest and Fiscal Charges
Total Debt Service
Total Governmental Costs
Fund Balances Carried over from Prior Years as Funds Available
Excess of Funds Available over Expenditures
Prior Years Unreserved Fund Balance Surplus Lapsed
Proceeds of General Obligation Bonds
Good Faith Deposit on Unissued Bonds
Transfers to Various Authorities for Advance
Retirement of Bonds and Defeasance of Bonds
74161950766 1188 S 13572
4826930826 77 883
10914217750 175 1998
5605404002 90 1026
87369014 01 16
168705268 95764577626 2694988782 03 5 S 31
s 1534 17526
43 493
10083799686 162 1845
1869638198 30 342
3076337698 49 563
2528174429 40 463
236498213 04 43
636985201 10 117
92814031378 1487 16986
1655298173 27 303
265317842328 4249 48555
402050822 06 74
13420247021 215 2456
300000000 05 55
395035891929 6327 72295
s 1475395122 24 270
s 1088952985 17 199
918209330 2094867996 5040280714 2571139240 15 s s s 168
33 383
81 922
s 41 471
4411738820 8696951712 71 807
s 139 1592
23405153553 375 4283
32102105265 514 5875
65891473482 4378879874 11594500000 1055 12059
70 801
186 2122
8052931875 129 1474
19647431875 630420944258 315 3596
s 10097 115372
1108181780190 1733 19798
114423028151 1833 20940
953581452 15 174
12603500000 202 2307
276740000 04 51
1522752219 24 279
5 624351122986 10000 114261
Includes Assessment and Collection Allowance to
Outside Agencies in the amount of 5204624018
Note 1980 Population 5464265DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
GENERAL FUND
YEAR ENDED JUNE 30 1984DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
BALANCE SHEET
JUNE 30 1984
GOVERNMENTAL
FUND TYPE
CURRENT ASSETS
Cash in Banks
Investments
S 2381451948
74439636273
Total Assets
76821Qr88221
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
Undrawn Budget Allotments
FUND EQUITY
Fund Balances
Reserved
Designated for 1985 Appropriation to
Department of Transportation 1
Designated for 1985 Appropriation to Peace Officer
and Prosecutor Training Fund 2
For Midyear Adjustment Reserve 3
For Revenue Shortfall Reserve 4
Unreserved
Surplus
Total Fund Equity
67964244904
468078980
554086356
4010602173
3824075808
8856843317
00
8856843317
Total Liabilities and Fund Equity
Notes 1 The Reserved Fund Balance for 1985 appropriation to the
Department of Transportation was determined by comparing
the net Motor Fuel Tax collections for the year ended
June 30 1984 to the estimated Motor Fuel Tax collections
budgeted for fiscal year ending June 30 1985
2 The Reserved Fund Balance for 1985 appropriation to the
Peace Officer and Prosecutor Training Fund was created
by Act No 451 of the 1983 Session of the General Assembly
3 The Reserved Fund Balance for Midyear Adjustment Reserve
was created by Act No 1423 of the 1982 Session of the
General Assembly
4 The Reserved Fund Balance for Revenue Shortfall Reserve
was created by Act No 901 of the 1976 Session of the
General Assembly in lieu of the Working Reserve Fund
which was abolished July 1 1976
The accompanying notes are an integral part of these financial statementsDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNT
STATEMENT OF CHANGES IN FUND BALANCE
YEAR ENDED JUNE 30 1984
FUND BALANCE JULY 1 1983
GOVERNMENTAL
FUND TYPE
Reserved
For Midyear Adjustment Reserve
917928315
ADDITIONS
Excess of Funds Available over Allotments
Exhibit C
8856843317
9774771632
DEDUCTIONS
Reserved Fund Balance Carried Over from
Prior Year as Funds Available
FUND BALANCE JUNE 30 1984
917928315
To Balance Sheet
8856843317
The accompanying notes are an integral part of these financial statementsDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNT
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
YEAR ENDED JUNE 30 1984
GOVERNMENTAL
FUND TYPE
FUNDS AVAILABLE
Remittance by Collecting Units of the State Net
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
For Midyear Adjustment Reserve
S 401060217290
917928315
Total Funds Available
401978145605
EXPENDITURES
ALLOTMENTS
Legislative Appropriation to Spending Units
For Fiscal Year Ended June 30 1984
Less Current Year Funds Lapsed
Net Appropriation Fiscal Year Ended June 30 1984
Less Prior Years Unreserved Fund Balance Surplus Lapsed
Net Allotments to Spending Units
Excess of Funds Available over Allotments
s 3 960 829 559 00
7 669 389 0 0
3 953 160 170 00
21 947 14 7 12
s 3 931 213 022 88
88 568 433 17
4 019 781 456 0 5
The accompanying notes are an integral part of these financial statementsDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS
INTRODUCTION
This report covers all State revenue collections remitted to the Department of Administrative Services Fiscal
Division and interest earned revenue funds paid out and transfers to the various State agencies for operating costs
in the fiscal year ended June 30 1984
OTHER FUNDS HANDLED BY THE FISCAL DIVISION
Reported in separate audit reports are
Department of Administrative Services Fiscal Division Debt Service Fund
Department of Administrative Services Fiscal Division Trust and Agency Accounts
State Aid Grants to Counties and to Incorporated Municipalities
State of Georgia General Obligation Debt Sinking Fund
FINANCIAL CONDITION
On June 30 1984 the total assets consisting of cash on deposit of 2381451948 and investments of 74439636273
were 76821088221 of which 468078980 was designated for 1985 appropriation to Department of Transportation
554086356 was designated for 1985 appropriation to the Peace Officer and Prosecutor Training Fund 4010602173 was
reserved for Midyear Adjustment Reserve 3824075808 was reserved for Revenue Shortfall Reserve and 67964244904 was
undrawn budget allotments for the year ended June 30 1984
RESERVED FUND BALANCES
DESIGNATION FOR 1985 APPROPRIATION TO DEPARTMENT OF TRANSPORTATION
During the year ended June 30 1984 the Department of Administrative Services Fiscal Division received net motor
fuel taxes of 36781378980 and interest earned on motor fuel tax funds invested of 3626700000 Of the 40408078980
total motor fuel tax revenues 39940000000 was appropriated to the Department of Transportation in the General
Appropriations Act No 556 approved April 5 1984 for the fiscal year ending June 30 1985 On June 30 1984 the
unappropriated balance of 468078980 was designated to be appropriated to the Department of Transportation during fiscal
year 1985
DESIGNATION FOR 1985 APPROPRIATION TO THE PEACE OFFICER AND PROSECUTOR TRAINING FUND
Act No 451 of the 198 3 Session of the General Assembly provides that An amount equal to all funds remitted as pro
vided in Code Section 152174 in the immediately preceding year shall be appropriated to fund law enforcement or
prosecutorial officers training or both and activities incident thereto During the year ended June 30 1984
554086356 was collected for this purpose and a like amount is reserved for the 1985 appropriation
MIDYEAR ADJUSTMENT RESERVE
Act No 1423 of the 1982 Session of the General Assembly provides that The State Auditor shall reserve from State
surplus as of June 30 of each fiscal year an amount equal to one percent of the net revenue collections of such fiscal
year to the extent that such surplus is available therefor before provision has been made for the Revenue Shortfall
Reserve On June 30 1984 the reserved fund balance for Midyear Adjustment Reserve was 4010602173
REVENUE SHORTFALL RESERVE
Act No 901 of the 1976 Session of the General Assembly abolished the Working Reserve Fund of 3000000000 at
July 1 1976 and created the Revenue Shortfall Reserve in lieu of the Working Reserve The Act provides that The State
Auditor shall reserve from State surplus as of June 30 of each fiscal year an amount equal to three percent of net revenue
collections of such fiscal year to the extent that such surplus is available therefor On June 30 1984 the reserved
fund balance for Revenue Shortfall Reserve was 3824075808
CURRENT FUNDED REVENUE
Revenue receipts remitted to the Fiscal Division by the various revenue collecting units of the State in the year
ended June 30 1984 amounted to 401060217290DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
COMMENTS continue
CURRENT FUNDED REVENUE continued
These receipts are compared with those of the two previous fiscal periods as follows
YEAR ENDED JUNE 30TH
Revenue Receipts
Various Revenue Collecting Units
1984 1983 1982
S 401060217290 S 357237003479 S 337800936194
ALLOTMENTS TO SPENDING UNITS
Total revenues received by the Department of Administrative Services Fiscal Division amounted to 5401060217290 in
the fiscal year ended June 30 1984 The total revenues of 401060217290 and the reserved fund balance of 917928315
on hand at July 1 1983 made a total of 401978145605 available in the year under review Net allotments to spending
units were 393121302288 and a reserved fund balance of 8856843317 remained at June 30 1984 Of the
8856843317 reserved fund balance designation for 1985 appropriation to the Department of Transportation was
468078980 designation for 1985 appropriation to the Peace Officer and Prosecutor Training Fund was 554086356
Midyear Adjustment Reserve was 4010602173 and Revenue Shortfall Reserve was 3824075808
The net allotments to the various spending units are compared with those of the two previous fiscal periods as
follows
YEAR ENDED JUNE 30TH
1983
1982
Net Allotments
State Funds
Federal Revenue Sharing Funds
393121302288 363236851973 349272523959
00 108098618 167138499
S 393121302288 S 363344950591 S 349439662458
STATE REVENUE COLLECTIONS
Net collections by the Department of Administrative Services Fiscal Division as a revenue collecting agency in the
year ended June 30 1984 were 3992392637 and consisted of 520 anonymous campaign contributions 387263 dividends
on stock 80118615 interest earned on custodial funds 3903939589 interest earned on State funds 6944400 Local
Government Investment Pool cost of administration 5034 miscellaneous annual fee for license agreement 954000
proceeds from sale of stock and 43216 telephone commissionsDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
SCHEDULE OF REVENUE COLLECTIONS BY DEPARTMENTS
YEAR ENDED JUNE 30 1984
COLLECTING UNIT
Administrative Services Department of
Fiscal Division
Properties Control Commission State
Property Disposal Unit State
Agriculture Department of
Audits Department of
Banking and Finance Department of
Comptroller General
Conservation
Natural Resources Department of
Soil and Water Conservation Committee State
Education
Education Department of
Regents of the University System of Georgia Board of
Employees Retirement System
Governor office of the
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Appellate Court Reports
Labor Department of
Law Department of
Offender Rehabilitation Department of
Pardons and Paroles Board of
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Workers Compensation State Board of
3992392637
499274372
51200000
1101117992
99000
1083300
26208052
18184700
5262640
1014897
4542867509
413927989
18943905
351062339
8367786339
1101216992
27291352
168000000
3218858
1266439772
11993124
8033575
24462237
87135102
2826049
44666255
64000
847821066
267315900
381854849867
1200123851
108000
450063209
S 401060217290DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1984
SPENDING UNIT
APPROPRIATION FOR FISCAL YEAR 1984
GOVERNORS
LEGISLATIVE EMERGENCY BUDGET FUNDS
APPROPRIATION FUND ADJUSTMENTS LAPSED
Administrative Services Department of
Operations
Debt Service Fund
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General Office of
Conservation
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
A Education Department of
B Institutions
C Postsecondary Vocational Education
Board of
Public School Employees Retirement System
Public Telecommunications Commission Georgia
Regents of the University System of Georgia
Board of
A Resident Instruction and University
System Institutions
B Regents Central Office
Student Finance Commission Georgia
Teachers Retirement System
Employees Retirement System
General Assembly of Georgia
General Obligation Debt Sinking Fund State
of Georgia
A Issued
B New
Governor Office of the
A Governors Office
A Governors Emergency Fund
B Planning and Budget Office of
C Units Attached for Administrative
Purposes Only
Grants State Aid
To Counties
To Municipalities
Human Resources Department of
A Departmental Operations
B Health Planning and Development State
C Community Mental HealthMental Retardation
Youth Services and Institutions
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports
Court Reporting of the Judicial Council
Board of
Judicial Administrative Districts Georgia
Judicial Qualifications Commission
Magistrate Courts Training Council Georgia
Juvenile Court Judges Council of
Labor Department of
A Inspection Division
B Basic Employment Food Stamps Work Incentive
Correctional Services Comprehensive Employment
and Training and Job Training Partnership
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
A Departmental Operations
B Correctional Institutions Transitional
Centers and Support
E Probation Field Operations
Pardons and Paroles Board of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Operations
Loans to Counties Property Tax Reevaluation
Grants to Counties Property Tax Reevaluation
100000
73146000
2000000
23205000
1000000
1500000
2939714000
2525758300
603356200
350908700
461925700
603198400
2267270800
4772062700
85414300
308293200
147760257000
1593411000
5376600
1198615300
387894100
55442852800
1750472100
1588972000
228900000
42500000
1619829700
13344699700
855300000
249756500
221500000 221500000
344459200 4037500
10752200
1056000
5600000
8409900
4368800
26486400 5100000 30000000
5100000
379472900
1126701300
1246700000
25297077300
45223200
28946349500
861819600
1811287000
278326800
310466200
2249414200
71884200
19310000
1687000
52302800
5047100
1506000
11059500
78151000
341964100
463159100
21883983200
2240029900
12173644700
1987287800
947333200
5455291300
443207800
3796891600
12927600
9776600
2050000
1000000
47410900
1300000
2000000
128100000
66100000
138000000
4034700
5449800
94643000
905000
93758800

13031900
16285400
2638200
717100
400000000
10000000
15000000
10000000
10000000
733100
29555000DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1984
BALANCE DUE
NET SPENDING UNIT
APPROPRIATION JULY 1 1983
CASH
ALLOTMENTS
DRAWN
GRANTS
FROM FEDERAL
GOVERNMENT
2939714000
2525858300
603356200
340156500
534015700
605198400
70221497 3001935497
2698000
41660500 2509622548
603356200
338961671
57284200 515528000
37847726 608743498
2261670800 293347901
4786857800 2020651371
81045500 9218172
309293200 4064000
147751643400 2552099115
1598511000
6876600
1198615300
383859400
55448602800
1750472100
1583522200
228900000
42500000
1619829700
13250056700
854395000
249756500
00
348496700
392400500
1126701300
1246700000
25213095100
45223200
28935367600
846534200
1808648800
279326800
310466200
2249414200
72384200
19310000
1687000
52302800
5047100
1506000
11169500
78151000
341247000
510570000
21483983200
2201929900
12224744700
1949287P00
938633200
5448791300
442474700
3769336600
599101593
44053500
3128911029
3500000
20000000
5657400
3345359
389174
77395600
299544200
46152999
1890000
14151400
1692255104
2291578157
4571754303
80500000
312357200
147652902032
1807851593
2029500
1198615250
409171613
55257116758
1738325771
1574022200
228900000
42500000
1313500000
13270056678
854395000
255413900
337900159
894165901
1246699676
25210358400
45223200
28886494800
796527999
1810538800
279326800
310258551
2178456253
72384200
19310000
1687000
52302800
5047100
1506000
11169500
175344987
81111773
12064167
2476000
78151000
320963800
510570000
21395536800
2173829900
12053444700
1949287800
938633200
5426276300
439595600
3610000000
FUNDS PRIOR YEARS
RETURNED BY SURPLUS BALANCE
SPENDING UNIT LAPSED JUNE 30 1984
304981806 S 304981806 8000000 2698000
35241752 22654500
16546474 16546474 00
333646 333646 1194829
1408269 1408269 75771900
6094770 6091770 34302628
21667614 241772930
21638246 21638246 2235754868
240807 9522865
3979169 3979169 1000000
366645775 2284194708
19561466 409322466 4847100 50
9867387 8873900
2100529 3322497600
2751117 13407932 3170000 2100529 2751117 13407932 3170000 3 13545800 9500000 00 00 06329700 22 00
341743 2934713 341743 2934713 00 00 13941900 3856500
2 32924573 324
48129159 81860 48129159 81860 80132300 00
55603855 7366426 55603855 3 48417000 88792774 00
100346 70436 1763276 100346 207649 7178543 70436 1763276 00 00 77930804 00 00
88395 32379 02 88395 32379 02 00 00 00 00 00
1995490 1995490 00
18182973 744807 18182973 744807 502088322 12 20283200 00 78613182
08657522 108657522 28100000
9846145 3310579 9846145 3310579 1 71300000 00 00
540068 906192 406110 540068 41835414 406110 1 00 56930765 2879100
11598533 11598533 2 40448373 12064167 2476000
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1984
APPROPRIATION FOR FISCAL YEAR 1984
SPENDING UNIT continued
Secretary of State
A Secretary of State
B Real Estate Commission
Transportation Department of
Operations
Special Appropriations
Grants from Federal Government
Veterans Service State Department of
Workers Compensation state Board of
LEGISLATIVE
APPROPRIATION
1268334700 S
90468400
38274139551
655241849
1253210800
462284000
GOVERNORS
EMERGENCY
FUND
BUDGET
ADJUSTMENTS
FUNDS
LAPSED
200000
S396082955900
00 s
00 sl1766938900DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1984
NET
APPROPRIATION
1270834700
90468400
38274139551
655241849
1253410800
462284000
BALANCE DUE SPENDING UNIT JULY 1 1983 CASH ALLOTMENTS DRAWN 00 00 44 16 40 00 00 GRANTS FROM FEDERAL GOVERNMENT 34023731346 FUNDS RETURNED BY SPENDING UNIT 4073777 2835810 563455520 9180616 3650946 PRIOR YEARS SURPLUS LAPSED BALANCE JUNE 30 1984
13314900 4050000 45951243616 477345939 281667775 12841496 945184 437420406 10368801 186710792 12534108 4622840 4073777 2835810 563455520 9180616 3650946 00 00 40483342523 95707672 15634319881 00 00
S395316017000 58024058997 11
34023731346 1222842681 2194714712 67964244904STATE UNITS
BUDGET FUNDS
BALANCE SHEET
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMmBALANCE SHEET OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
JUNE 30 1984
CURRENT ASSETS
Cash on Hand and in Banks
Accounts Receivable
Inventories
Other Current Assets
Total Assets
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
FUND EQUITY
Fund Balances
Reserved
Unreserved
Balance July 1 1983 due to
Midyear Adjustment Reserve
Excess of Funds Available over Expenditures
For the Year Ended June 30 1984
Prior Years Adjustments and Increases
Decreases in Fund Balance
Prior Years Unreserved Funds Lapsed to
Department of Administrative Services Fiscal Division
Balance June 30 1984 due to
Revenue Shortfall Reserve
Total Fund Equity
Total Liabilities and Fund Equity
Receivables due to the Department of Administrative
Services from State Spending Units for services
rendered and the corresponding payables in the
amount of 381702846 have been eliminated from
the above Balance Sheet
The above Balance Sheet does not include Fixed
Assets
10517553949
147046315183
1257893960
36414472
158858177564
104795133606
51392301066
1241133260
72538809825
68914485481
2194714712
26707428 92
540630439 58
1588581775 6 4

The accompanying notes are an integral part of these financial statementsSTATE UNITS
BUDGET FUNDS
BALANCE SHEET
BY SPENDING UMITS
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1984
SPENDING UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
A Education Department of
B Institutions
C Postsecondary Vocational Education Board of
Public School Employees Retirement System
Expense Fund
Public Telecommunications Commission Georgia
Regents of the University System of Georgia Board of
A Resident Instruction and University System
Institutions
B Regents Central Office
Student Finance Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative Expense
Fund
Financing and Investment Commission Georgia State
General Assembly of Georgia
General Obligation Debt Sinking Fund State of Georgia
A General Obligation Debt Sinking Fund State of
Georgia Issued
B General Obligation Debt Sinking Fund State of
Georgia New
Governor Office of the
A Governors Office
A Governors Emergency Fund
B Planning and Budget Office of
C Units Attached for Administrative Purposes Only
Grants State Aid
To Counties
To Municipalities
Human Resources Department of
A Departmental Operations
B Health Planning and Development State
C Community Mental HealthMental Retardation Youth
Services and Institutions
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Appellate Court Reports
Court Reporting of the Judicial Council Board of
Judicial Administrative Districts Georgia
Judical Qualifications Commission
Juvenile Court Judges Council of
Magistrate Courts Training Council Georgia
Labor Department of
A Inspection Division
B Basic Employment FoodStamps Work Incentive
Correctional Services Comprehensive Employment and
Training and Job Training Partnership
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
A Departmental Operations
B Correctional Institutions Transitional Centers
and Support
E Probation Field Operations
Pardons and Paroles Board of
CURRENT ASSETS
CASH ON
HAND AND ACCOUNTS
IN BANKS RECEIVABLE INVENTORIES
301825870 535924649 1762 91379
872473 106569031 00
20396441 6720078 00
39093 2428114 00
00 8634905296 00
00 37978638 00
00 277325218 430 78648
00 2660250019 334 59506
17799 9594492 00
29047731 00 63 93585
00 3937856664 97 55762
00 418744405 00
00 7272506 00
00 50 00
00 16282746 00
16962398 3322497600 00
29340644 13545800 00
1761141 12837551
1281521 5548938 00
00 00 00
1859036 8825 00
5794100 306329700 00
00 22 00
00 00 00
2022237 7252710 00
00 00 00
4694104 14086207 00
416267368 105592676
00 232924573 00
00 324 00
00 6380061822 339 29840
00 00 00
00 3506633112 2744 10010
4047004 88962284 00
26906864 10360516 00
8552689 00 00
205000 00 00
26831312 80311375 00
3274869 00 00
3570828 00 00
00 00 00
2550253 00 00
1019040 00 00
00 3295601 00
125500 00 00
2795563 00 00
109946396 349138957 235 63771
8110391 1481045 00
00 6201040822 00
48316466 28380304 00
57996799 258866374 00
12396803 00 00
6870760 00 00
BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1984
LIABILITIES AND FUND EQUITY
FUND EQUITY
OTHER
ASSETS
00
00
00
00
00
00
00
00
00
00
48925
00
00
00
00
00
44000
00
00
00
00
00
00
00
00
00
00
00
27985459
00
2800270
00
00
2162800
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
TOTAL
ASSETS
10 140 418 98
074 415 04
271 165 19
24 672 07
86 349 052 96
379 786 38
3 204 0 38 66
26 937 095 25
96 122 91
354 413 16
39 476 613 51
4 187 444 05
72 725 06 50
162 827 46
33 055 352 02
429 304 44
145 986 92
68 304 59 00
18 678 61
3 121 238 00 22 00
92 749 4 7 00
93 921 03
5 218 600 4 4
2 329 245 73
3 24
64 419 771 21 00
37 838 433 92
930 092 8 8
372 673 80
10 7 154 89
2 050 00
1 071 426 87
32 748 69
35 708 28 00
25 502 53
10 190 40
32 956 01
1 255 00
27 955 63
4 826 491 24
95 914 36
62 010 408 22
766 967 70
3 168 631 73
123 968 0 3
68 707 60

CURRENT
LIABILITIES
657145539
80765134
4170758
1667539
8623424038
22766527
251215142
2524356576
9162303
19647500
3571063244
402274316
7079758
00
11183509
3322497600
4757036
11721315
00
00
00
24832500
22
00
7034883
00
4284426
149488543
232924573
324
5535762136
28950
3171291570
83490305
18946618
7388590
00
20752528
2237076
00
00
2502644
149958
3295600
125500
00
242563275
8615786
740246624
57700998
241985106
6700150
2587421
RESERVED
FUND BALANCE
299534328
530225
00
00
1705288
00
63547848
160595625
11979
9165380
139559828
215199
00
00
4577915
1160600
00
00
1281521
00
1867861
1678638 00
00
00
1249026
00
1711007
369642915
00
00
761494504
00
410984097
00
2394552
00
00
00
00
00
00
00
00
00
00
UNRESERVED
FUND BALANCE
SURPLUS DUE TO
REVENUE
SHORTFALL RESERVE
2299 600 82 00
40895 354 71 00
72 566 24 00 00

573 620 31
261 461 45
229 457 61
7 996 6 8
97 759 70
152 121 11
56 408 76
87 573 24
4 380 09
66 284 36
2370 382 79
162 548 SO
1 927 48 50
5 213 22
181 229 98
381 734 08
28 773 77
55 489 38 00 00
1194 275 00
9 910 38 CO
33 966 70
27 285 86 00 00
1447 204 81
289 50
2015 677 25
95 189 83
159 262 10
33 268 99
2 0 50 00
863 901 59
10 377 93
35 708 211 00
476 09
8 690 82 01 00
27 955 63
101 257 6 7
9 756 50
13712 587 27
189 957 72
676 214 43
56 966 53
42 833 39
TOTAL
LIABILITIES
AND
FUND EQUITY
1014041898
107441504
27116519
2467207
8634905296
37978638
320403866
2693709525
9612291
35441316
3947661351
418744405
7272506
50
16282746
3305535202
42930444
14598692
6830459
00
1867861
312123800
00
9274947
00
9392103
521860044
232924573
324
6441977121
00
3783843392
93009288
37267380
10715489
205000
107142687
3274869
3570828
00
2550253
1019040
3295601
125500
2795563
482649124
9591436
6201040822
76696770
316863173
12396803
6870760

BALANCE SHEET
BY SPENDING UNITS
BUDGET FUNDS
JUNE 30 1984
SPENDING UNIT
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
A Secretary of State
B Real Estate Commission
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
CURRENT ASSETS
CASH ON HAND AND IN BANKS ACCOUNTS RECEIVABLE INVENTORIES
8711150404 24045956 13692594 00 128996522 213147034 18031126 259355868 s 00 00 00 00
21570416 4833290 2184 580685859 40628526 8559231 8743923 00 00 109135216683 83517829 00 6 570 114 00 oo 00 59 00 00
10517553949 S 147428018029
1257893960
Note Audits being performed by Independent Public
Accounting Firms These audits were not
available at the time this report was
published The information shown above was
furnished by the Agencies
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY SPENDING TOUTS
BUDGET FUNDS
JUNE 30 198 4
LIABILITIES AND FUND EQUITY
FUND EQUITY
UNRESERVED
TOTAL ASSETS CURRENT LIABILITIES RESERVED FUND BALANCE FUND BALANCE TOTAL
OTHER ASSETS
SURPLUS DUE TO REVENUE SHORTFALL RESERVE LIABILITIES AND FUND EQUITY
5 33 730 00 00 00 18 8840146926 237192990 31723720 262728886 460180111 152021733 24313614 182808469 8379966815 85171257 00 2406939 00 00 7410106 77513478 8840146926 237192990 31723720 262728886
00 00 00 00 00 00 30314339 4833290 2184 110372914001 124146355 8559231 22767413 1500575 2184 74120550418 122069749 846146 00 00 00 36198910380 00 00 7546926 3332715 00 53453203 2076606 7713085 30314339 4833290 2184 110372914001 124146355 8559231
364 144 72 159239880410 S 105176836452 S 51392301066 2670742892 S 159239880410

STATE UNITS
BUDGET FUNDS
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITSSTATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
SPENDING UNIT
Administrative Services Department of
Reserved
Unreserved Surplus
Agriculture Department of
Reserved
Unreserved Surplus
Audits Department of
Reserved
Unreserved Surplus
Banking and Finance Department of
Reserved
Unreserved Surplus
Community Affairs Department of
Reserved
Unreserved Surplus
Comptroller General
Reserved
Unreserved Surplus
Conservation
Forestry Commission Georgia
Reserved
Unreserved Surplus
Natural Resources Department of
Reserved
Unreserved Surplus
Soil and Water Conservation Committee State
Reserved
Unreserved Surplus
Defense Department of
Reserved
Unreserved Surplus
Education
Education Department of
A Education Department of
Reserved
Unreserved Surplus
B Institutions
Reserved
Unreserved Surplus
C Postsecondary Vocational Education Board of
Reserved
Unreserved Surplus
Public School Employees Retirement System Expense Fund
Reserved
Unreserved Surplus
Public Telecommunications Commission Georgia
Reserved
Unreserved Surplus
Regents of the University System of Georgia Board of
A Resident Instruction and University System Institutions
Reserved
Unreserved Surplus
B Regents Central Office
Reserved
Unreserved Surplus
Student Finance Commission Georgia
Reserved
Unreserved Surplus
Teachers Retirement System Expense Fund
Reserved
Unre served Surplus
Employees Retirement System Administrative Expense Fund
Reserved
Unreserved Surplus
Financing and Investment Commission Georgia State
Reserved
Unreserved Surplus
General Assembly of Georgia
Reserved
Unreserved Surplus
General Obligation Debt Sinking Fund State of Georgia
A General Obligation Debt Sinking Fund State of Georgia Issued
Reserved
Unreserved Surplus
B General Obligation Debt Sinking Fund State of Georgia New
Reserved
Unreserved Surplus
BALANCES JULY 1 198 3 EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
268198912 S 64981806 00 168936958
00 35241752 00 24025999
00 16546474 00 22942961
00 333646 00 717700
2271379 1408269 00 10330002
00 6094770 00 14963735
54060516 21667614 00 21082408
99117443 21638246 00 124040948
00 240807 00 350530
00 3979169 00 9078784
156834075 366645775 00 269662133
7469893 19561466 00 13258478
00 00 00 192748
00 00 00 50
1690692 9867387 00 7442625
00 101980812 00 00
00 1834539 00 37963881
00 2751117 00 2509036
7423537 13407932 00 6830459
00 00 00 00
625908 00 00 1867861
148998683 3170000 00 287258283
00 00 00 00
00 00 00 00
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
PRIOR YEARS ADJUSTMENTS AND INCREASES DECREASES TO FUND BALANCES FUNDS RETURNED TO DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION BALANCES JUNE 30 1984
31335416 128425073 00 299534328 304981806 57362031
530225 2120146 00 35241752 530225 26146145
00 2800 00 16546474 00 22945761
00 81968 00 333646 00 799668
566091 554032 00 1408269 1705288 9775970
00 248376 00 6094770 00 15212111
9487332 15441532 00 21667614 63547848 5640876
61478182 115283624 00 21638246 160595625 8757324
11979 87479 00 240807 11979 438009
9165380 2450348 00 3979169 9165380 6628436
17274247 506700412 00 366645775 139559828 237038279
7254694 2996412 00 19561466 215199 16254890
00 00 00 00 00 192748
00 00 00 00 00 50
2887223 6921303 00 9867387 4577915 521322
1160600 83857814 00 00 1160600 18122998
00 1625012 00 00 00 38173408
00 368341 00 2751117 00 2877377
6142016 1281521 00 13407932 1281521 5548938
00 00 00 00 00 00
1241953 1867861 00 00 1867861 00
18865117 167830783 00 3170000 167863800 119427500
00 00 00 00 00 00
00 00 00 00 00 00
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
Bureau of
SPENDING UNIT
Governor Office of the
A Governors Office
Reserved
Unre served Surplus
A Governors Emergency Fund
Reserved
Unreserved Surplus
B Planning and Budget Office of
Reserved
Unre served Surplus
C Units Attached for Administrative Purposes Only
Reserved
Unreserved Surplus
Grants State Aid
To Counties
Reserved
Unreserved Surplus
To Municipalities
Reserved
Unreserved Surplus
Human Resources Department of
A Departmental Operations
Reserved
Unreserved Surplus
B Health Planning and Development State
Reserved
Unreserved Surplus
C Community Mental HealthMental Retardation
Youth Services and Institutions
Reserved
Unreserved Surplus
Industry and Trade Department of
Re served
Unreserved Surplus
Investigation Georgia
Reserved
Unre served Surplus
Judicial System
Supreme Court
Reserved
Unreserved Surplus
Court of Appeals
Reserved
Unreserved Surplus
Superior Courts
Reserved
Unreserved Surplus
Administrative Office of the Courts
Reserved
Unreserved Surplus
Appellate Court Reports
Reserved
Unreserved Surplus
Court Reporting of the Judicial Council
Reserved
Unreserved Surplus
Judicial Administrative Districts Georgia
Reserved
Unreserved Surplus
Judicial Qualifications Commission
Reserved
Unreserved Surplus
Juvenile Court Judges Council of
Reserved
Unreserved Surplus
Magistrate Courts Training Council Georgia
Reserved
Unreserved Surplus
Labor Department of
A Inspection Division
Reserved
Unreserved Surplus
B Basic Employment Food Stamps
Services Comprehensive Employment and Training and Job
Training Partnership
Reserved
Unreserved Surplus
Board of
Work Incentive Correctional
BALANCES JULY 1 198 3 EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
00 S 341743 00 2239299
00 00 00 00
11113336 2934713 00 5359597
536413564 00 00 370567436
00 00 00 00
00 00 00 00
486768582 48129159 00 309949971
00 81860 00 20
459898068 00 00 350177077
00 7366426 00 8899467
154250 4103855 00 17993867
00 100346 00 3196899
00 207649 00 205000
00 7178543 00 85430687
00 70436 00 361777
00 1763276 00 3570828
00 00 00 00
00 88395 00 4639
00 32379 00 869082
00 02 00 00
00 00 00 00
00 1995490 00 2795563
22282418 18182973 00 32899400
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
FUNDS RETURNED
TO DEPARTMENT OF
ADMINISTRATIVE
DECREASES TO SERVICES FISCAL BALANCES
FUND BALANCES DIVISION JUNE 30 1984
1249026 00 s 1249026
1248261 341743 991038
00 00 00
00 00 00
9402329 00 1711007
1962927 2934713 3396670
166770649 00 3 69642915
367838850 00 2728586
00 00 00
00 00 00
00 00 00
00 00 00
274725922 00 7 61494504
165229490 48129159 1 44720481
00 00 00
28930 81860 28950
48913971 00 4 10984097
148609352 00 2 01567725
00 00 00
619516 7366426 9518983
2240302 00 2394552
49432343 55603855 15926210
00 00 00
130000 100346 3326899
00 00 00
00 207649 205000
00 00 00
959472 7178543 86390159
00 00 00
676016 70436 1037793
00 00 00
00 1763276 3570828
00 00 00
00 00 00
00 00 00
42970 88395 47609
00 00 00
00 32379 869082
00 00 00
01 02 01
00 00 00
00 00 00
00 00 00
00 1995490 2795563
207677664 00 2 29960082
22773633 18182973 10125767
STATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
SPENDING UNIT
Law Department of
Reserved
Unreserved Surplus
Medical Assistance Department of
Reserved
Unreserved Surplus
Offender Rehabilitation Department of
A Departmental Operations
Reserved
Unreserved Surplus
B Correctional Institutions Transitional Centers and Support
Reserved
Unreserved Surplus
E Probation Field Operations
Reserved
Unreserved Surplus
Pardons and Paroles Board of
Reserved
Unreserved Surplus
Personnel Board State Merit System of
Personnel Administration
Reserved
Unreserved Surplus
Public Safety Department of
Reserved
Unreserved Surplus
Public Service Commission
Reserved
Unreserved Surplus
Revenue Department of
Reeerved
Unreserved Surplus
Secretary of State
A Secretary of State
Reserved
Unreserved Surplus
B Real Estate Commission
Reserved
Unreserved Surplus
Subsequent Injury Trust Fund
Reserved
Unre served Surplus
Transportation Department of
Reserved
Unreserved Surplus
Veterans Service State Department of
Reserved
Unreserved Surplus
Workers Compensation State Board of
Reserved
Unreserved Surplus
EXCESS
OF FUNDS
AVAILABLE
BALANCES OVER
JULY X 198 3 EXPENDITURES
00 00
744807 975650
3265139312 00
502088322 49 54220620
00 00
00 18995772
8566592 00
58514347 69889260
00 00
9846145 5542185
00 00
3310579 4152100
4997703144 00
540068 83 79851935
5817869 00
41835414 80262892
3267004 00
406110 7407766
3610408 00
10395064 72846918
00 00
4073777 6233603
00 00
2835810 3313307
00 00
00 00
52470265823 00
52866985 572 47495058
00 00
9180616 1287752
00 00
3650946 7683085
64258824668 72538809825
Reserved
Unreserved
Surplus due to Revenue Shortfall Reserve
63017691408 00
1241133260 72538809825
Note Audits being performed by Independent Public Accounting
Firms These audits were not available at the time this
report was published The information shown above was
furnished by the agencies
64258824668 72538809825
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
PRIOR YEARS ADJUSTMENTS AND INCREASES DECREASES TO FUND BALANCES FUNDS RETURNED TO DEPARTMENT OF ADMINISTRATIVE SERVICES FISCAL DIVISION BALANCES JUNE 30 1984
S 00 00 00 744807 00 975650
824396159 3582961893 1 5 00 02088322 4089535471 1371258727
00 00 00 00 00 18995772
1309968 47875358 1 1 00 08657522 7256624 67621443
00 154468 1 00 9846145 00 5696653
00 131239 1 00 3310579 00 4283339
3382263671 8379851935 1 00 540068 8379966815 00
79353388 80262892 1 00 41835414 85171257 00
3267004 2340 1 00 406110 00 7410106
1203469 5870029 1 00 11598533 2406939 77513478
00 1313323 1 00 4073777 00 7546926
00 19408 1 00 2835810 00 3332715
00 00 00 00 00 00
116271355443 156683453320 1 5 00 63455520 36198910380 53453203
00 788854 1 00 9180616 00 2076606
00 30000 00 3650946 00 7713085
180539875823 21 94714712 S 54063043958

111625390342 00 51392301066
168914485481 2194714712 2670742892
180539875823 Sl 2194714712 54063043958STATE UNITS
BUDGET FUNDS
STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES
ALL STATE SPENDING UNITS EXCLUDING
UNITS OF THE UNIVERSITY SYSTEMSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
FUNDS AVAILABLE
APPROPRIATION ALLOTMENTS
General Appropriations
Supplemental Appropriations
Less Lapsed Funds
FEDERAL FUNDS
Grants from U S Government
COUNTIES AND CITIES
Grants from Counties and Cities
S 400638164400
4555208500
S 396082955900
766938900 S
395316017000
161972368309
492193008
DEPARTMENTAL FUNDS
Taxes
Donations
Interest Earned
Contributions from Public Trust Funds
Earnings from Services
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
5204624018
19022076
718987774
498915970
50255207772
56696757610
614477335927
62675442066
Total Funds Available
577993
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Personal Liability Insurance
Unemployment Compensation Insurance
REGULAR OPERATING EXPENSES
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Insurance and Bonding
Workers Compensation and Indemnities
Direct Benefits Medical Care and Public Assistance
Tuition and Scholarships
Grants to Counties Cities and Civil Divisions
Assessments by Merit System
Other Operating Expenses
Extraordinary Expenditures
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
4826022142
10912270904
5604354504
87354314
168485857
74145679135
21598487721
95744166856
2693526304
8152513082
1765866397
590736435
632457106
236367313
607332851
6094183695
3025973
554563197
401982758
934427582
300000000 22966982693
1473417838
1088952985
892426873
2085319217
4776706752
2571139240
1656591624
The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES OF ALL STATE SPENDING UNITS
EXCLUDING UNITS OF THE UNIVERSITY SYSTEM
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
EXPENDITURES continued
PER DIEM FEES AND CONTRACTS
Per Diem and Fees
Contracts
CAPITAL OUTLAY
7993892325
12885319639
20879211964
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Rents Other Than Real Estate
Grants to Counties Cities and Civil Divisions
Other Expenditures
Travel
Equipment Purchases
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER Schedule by Spending Units pages 122133
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Personal Liability Insurance
Unemployment Compensation Insurance
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Insurance and Bonding
Workers Compensation and Indemnities
Direct Benefits Medical Care and Public Assistance
Tuition and Scholarships
Grants to Counties Cities and Civil Divisions
Assessments by Merit System
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Capital Outlay
Authority Lease Rentals
General Obligation Debt Sinking Fund
Total Expenditures
Excess of Funds Available over Expenditures
467460
81639619
80473789
17000
1863401300
1661567
17986975
42806082887
16271631
908684
1946846
1049498
14700
219411
1462478
1931286604
103771801
2485601263
1895717323
130900
29652350
86719847683
1652272200
264763279131
68064
12456519539
475551084
10519833914
2027660735
351472
52297924
87273
42824069862
20410770
372039609336
1977284
25782457
9548779
263573962
2755147196
10995384998
561710932
358500000
63794600
44904467266
4020379874
14458764672
3870 954 403 14
6046 725 139 388 681 098 68 25
6771 527 779 33
Includes assessment and collection allowance to
outside agencies in the amount of 5204624018
The accompanying notes are an integral part of these financial statementsSTATE UNITS
BUDGET FUNDS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
FUNDS AVAILABLE
ADMINISTRATIVE
SERVICES
DEPARTMENT OF
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
395316017000
161972368309
492193008
56696757610
614477335927
62675442066
2939714000
1067604
00
8181744581
11122526185
97961646
Total Funds Available
677152777993
11220487831
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATION S
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
S 95744166856
22966982693
1473417838
1088952985
892426873
2085319217
4776706752
2571139240
1656591624
20879211964
44904467266
4020379874
14458764672
387095440314
S 604613968168
72538809825
2798387485
624863783
16479649
31693811
48233874
333283649
658431187
290007442
43891569
371184659
00
00
00
5835093765
11051550873
168936958
677152777993
11220487831STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
105
AGRICULTURE DEPARTMENT OF AUDITS DEPARTMENT OF BANKING AND FINANCE DEPARTMENT OF
25258583 3662166 1201496 00 5S 00 17 6033562 905044 00 00 00 85 3401565 00 00 00 00
30122245 75 6938606 85 3401565 00
COMMUNITY
AFFAIRS
DEPARTMENT OF
534015700
10403049944
00
13614427
10950680071 S
COMPTROLLER
GENERAL
605198400
86198626
00
9730800
701127826

3012224575
693860685
340156500 5
10952951450
701127826
1975257075
257444095
85218322
41519530
49558364
28495177
21430661
59123200
35317925
26636357
20557200
00
00
387640670
2988198576
24025999
563101723
18792782
40127926
5538172
1283879
5009259
8159109
23849000
4182030
873844
00
00
00
00
284468040
13193221
22621159
00
1204680
569293
1785652
12754431
2842324
00
00
00
00
00
670917724
22942961
339438800
717700
367791894
16525023
18505928
1233092
9750946
4457031
679637
23249912
8358504
143259315
00
00
00
10348810166
10942621448
10330002
528447846
38850523
16355609
6813800
14850630
1213934
18942549
46932400
11399275
2357525
00
00
00
00
686164091
14963735
3012224575
q86Qi5
340156500
10952951450
701127826STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
FUNDS AVAILABLE
FORESTRY
COMMISSION
GEORGIA
CONSERVATION
NATURAL
RESOURCES
DEPARTMENT OF
SOIL AND WATER
CONSERVATION
COMMITTEE STATE
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
2261670800
134788853
92493600
288987078
2777940331 5
4786857800
1666343390
00
958134212
7411335402
65822855
81045500
1139118
00
00
82184618
Total Funds Available
2777940331
7477158257
82184618
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
1799061440 3637651163
511814988 797624095
10551510 46245653
90741597 121764327
8129493 46017007
118705918 124604870
26907939 34477231
1821100 94235268
60373579 73490683
19759956 303816005
37729512 483601
00 151300000
00 00
71260891 1921407406
2756857923 7353117309
21082408 124040948
53815756
5298607
4723774
00
1799648
458991
447836
2562060
1368909
11358507
00
00
00
00
2777940331 S
7477158257 5
s 81834088 350530
s 82184618
STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
00 15 00 46 61 EDUCATION
EDUCATION DEPARTMENT OF
DEFENSE DEPARTMENT OF S A EDUCATION DEPARTMENT OF 1477516434 249723347 728450 1727968232 00 73 00 46 19 s B INSTITUTIONS 1598511000 109768676 00 143183349 1851463025 5 C POSTSECONDARY VOCATIONAL EDUCATION BOARD OF 00 42 00 00 42 PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM EXPENSE FUND
3092932 6040872 50244 9184048 68766 84397 153163 1198615300 00 00 00 1198615300
147392910
918404861
172944216129
1858932918
15316342
1198615300

452089735
159953425
3639522
997915
3622673
2754547
1018076
576000
6122606
8218025
13638735
00
00
256694818
909326077
9078784
1748015002
259223373
88653625
1473295
54938113
7507943
115929058
195678755
48454206
516013288
00
00
00
170177991604
173213878262
269662133
1371713980 12319041 00
218886914 218451 00
5806999 326891 00
5466727 00 00
2492444 3483 00
18882020 881628 00
10854837 1113800 00
00 00 00
10400141 00 00
12486511 260300 00
28595661 00 00
00 00 00
00 00 00
160088206 00 11 986 152 50
1845674440 15123594 11 986 152 50
13258478 192748 50
918404861
172944216129
1358932918
15316342 S
1198615300STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
EDUCATION
FUNDS AVAILABLE
PUBLIC
TELECOMMUNICATIONS
COMMISSION
GEORGIA
REGENTS OF THE UNIVERSITY SYSTEM
OF GEORGIA BOARD OF
A
RESIDENT
INSTRUCTION
AND UNIVERSITY
SYSTEM
INSTITUTIONS
B
REGENTS
CENTRAL OFFICE
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
383859400
3782607
00
193585962
581227969
1690692
55448602800 S
00
00
193400100
55642002900
1750472100
00
00
9319218
1759791318
Total Funds Available
1759791318
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
302541463 00 3 12216071
224765148 00 13702293
4993411 00 8847467
00 00 00
8491927 00 9009178
4671700 00 8745218
22494 00 00
00 00 15725800
7701081 00 8478176
22288812 00 13728434
00 00 00
00 12 522 00100 00
00 00 00
00 543 898 02800 13 31374800
575476036 556 420 02900 17 21827437
7442625 00 37963881
582918661 S 556 420 02900 S 17 59791318
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
EMPLOYEES
TEACHERS RETIREMENT FINANCING
STUDENT FINANCE RETIREMENT SYSTEM AND INVESTMENT
COMMISSION SYSTEM ADMINISTRATIVE COMMISSION GENERAL ASSEMBLY
GEORGIA EXPENSE FUND EXPENSE FUND GEORGIA STATE OF GEORGIA
1583522200 00 00 2289000 00 00 00 425000 00 00 00 00 00 00 1619829700 00 00
259199194 2827546 40 1516992 58 936310 00 7500
1842721394 5116546 40 1941992 58 936310 00 1619837200
00 74235 37 00 6259 08 148998683
1842721394
519078177
194199258 S
94256908
1768835883
204773759
26752298
4401313
00
4318431
1783843
00
00
7081710
7578804
00
00
00
1583522200
1840212358
2509036
155876877
6679208
2287982
00
5295537
1031749
57373829
11106900
5017630
36234027
00
00
00
231343979
61596876
1269628
463612
00
1976743
800048
18407893
7404600
1124854
52436054
00
00
00
48718950
70952947
3435750
573797
00
00
240687
1057180
8612800
1059286
6456600
00
00
00
00
765485400
367577100
153966800
00
36297100
30734100
34346900
6320100
44689000
42161100
00
00
00
00
512247718
6830459
194199258
00
92389047
1867861
1481577600
287258283
1842721394
519078177
194199258
94256908
1768835883STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
FUNDS AVAILABLE
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
GENERAL OBLIGATION DEBT SINKING FUND
STATE OF GEORGIA
A B GENERAL OBLIGATION
GENERAL OBLIGATION
DEBT SINKING FUND DEBT SINKING FUND A
STATE OF GEORGIA STATE OF GEORGIA GOVERNOR S
ISSUED NEW OFFICE
S 13250056700 5 854395000 2497 565 00
00 00 40 999 18
00 00 00
00 00 147 096 4S
13250056700 854395000 S 2685 660 66
Total Funds Available
13250056700
854395000
268566066
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
00 S 00 S 167781868
00 00 31731467
00 00 3933775
00 00 00
00 00 4418833
00 00 1530797
00 00 27712
00 00 6991300
00 00 14501127
00 00 6552643
00 00 00
00 00 00
13250056700 8543 95000 00
00 00 28857245
13250056700 8543 95000 266326767
00 00 2239299
13250056700
854395000
268566066STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
GOVERNOR OFFICE OF THE
A GOVERNORS EMERGENCY FUND B PLANNING AND BUDGET OFFICE OF C UNITS ATTACHED FOR ADMINISTRATIVE PURFOSES ONLY GRANTS STATE AID

00 00 00 00 348496700 14911057 00 8811838 S 392400500 685175156 00 59928092 1126701300 00 00 00 1246700000 00 00 00
s 00 00 3722195 95 11113336 s 1137503748 536413564 S 1126701300 00 1246700000 00
00 383332931 1673917312 1126701300 S 1246700000

00
00
00
00
00
00
00
00
00
00
00
00
00
00
5 00
00
00
298946732
9498582
3833157
00
2738497
400000
14477943
19083600
4606192
24388631
00
00
00
00
377973334
5359597
214912063
10475854
5078750
00
5497336
864743
2569899
25836596
11921465
849259583
00
00
00
176933587
1303349876
370567436
00 S
195000000
00
00
00
00
00
00
00
00
931701300
00
00
00
1126701300
00
00
315000000
00
00
00
00
00
00
00
00
931700000
00
00
00
383332931
1673917312
1126701300
1246700000
00
1246700000
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
FUNDS AVAILABLE
HUMAN RESOURCES DEPARTMENT OF
A
DEPARTMENTAL
OPERATIONS
HEALTH PLANNING
AND DEVELOPMENT
STATE
C
COMMUNITY MENTAL
HEALTHMENTAL
RETARDATION YOUTH
SERVICES AND
INSTITUTIONS
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
25213095100
40885536278
00
3380955906
69479587284
486768582
45223200
40289841
00
4658136
90171177
28935367600
4514260822
00
9670208824
43119837246
459898068
Total Funds Available
69966355866 S
90171177
43579735314
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATI ON S
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
10407259950 62326931 23393232472
7389515599 4007437 3026922755
280595260 457741 54902307
9659467 00 48167282
124971754 162689 7935876
75911512 00 174443836
1397689970 2131448 203030365
543555487 7795949 34857365
297715484 2144200 220117120
8409103385 10032260 295415433
121387843 00 143009244
00 00 74244000
00 00 00
40599040184 1112502 15553280182
69656405895 90171157 43229558237
309949971 20 350177077
69966355866 S 90171177 43579735314
mmSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
INDUSTRY
AND TRADE
DEPARTMENT OF
INVESTIGATION
GEORGIA BUREAU OF
SUPREME
COURT
JUDICIAL SYSTEM
COURT
OF APPEALS
SUPERIOR
COURTS
846534200
00
00
245309353
1091843553
1808648800
7971029
00
157997180
1974617009
279326800
00
00
18600805
297927605
310466200
00
00
4666130
315132330
2249414200
8931253
00
57394368
2315739821
1091843553
1974771259
297927605
315132330
2315739821
405088481
70729999
26971770
1198900
28899493
1627500
7187781
27131926
14574543
19903567
00
00
00
479630126
1082944086
8899467
1290690598
170937654
39205081
72152462
7568048
52871433
174647864
17516726
80025049
2222952
14950000
00
00
33989525
1956777392
17993867
209038357
23503709
3400660
00
2850761
10659017
4103714
22597830
3797852
14778806
00
00
00
00
269780468
7967300
2375883
00
332887
14032917
00
14258752
3661529
2517594
00
00
00
00
294730706
3196899
314927330
205000
2124000760
44000551
35964045
876902
2060707
1402081
245876
4339294
1228263
16190655
00
00
00
00
2230309134
85430687

1091843553
1974771259
297927605
2315739821STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
FUNDS AVAILABLE
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
ADMINISTRATIVE APPELLATE
OFFICE OF COURT
THE COURTS REPORTS
723842 00 S 193100 00
00 00
00 00
4928 56 00
728770 56 5 193100 00
Total Funds Available
72877056 5
19310000
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
34760673 00
4696658 6000
941327 00
00 00
3411355 157 33172
146280 00
00 00
2964788 00
1035034 00
24559164 00
00 00
00 00
00 00
00 00
72515279 157 39172
361777 35 70828
S 72877056 S 193 10000
STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
JUDICIAL SYSTEM
JUDICIAL
COURT REPORTING ADMINISTRATIVE JUDICIAL
OF THE JUDICIAL DISTRICTS QUALIFICATIONS
COUNCIL BOARD OF GEORGIA COMMISSION
1687000 523028 00 50471 00
00 00 00
00 00 00
1876568 42313 20 00
3563568 565341 20 50471 00
MAGISTRATE COURTS
TRAINING
COUNCIL GEORGIA
1506000
00
00
3342905
4848905
JUVENILE
COURT JUDGES
COUNCIL OF
11169500
29312589
00
00
40482089

56534120
5047100
4848905
40482089

2117936 43915062 00 00 10894416
361114 1350481 351356 826777 1464833
79849 2704341 00 00 325184
00 00 00 00 00
238391 300974 495665 2174068 264077
00 1107140 27059 00 10280
00 00 00 00 00
322223 922260 147025 00 822422
145742 1638373 131661 6856 354505
298313 4590850 3025252 1841204 26346372
00 00 00 00 00
00 00 00 00 00
00 00 00 00 00
00 00 00 00 00
i 3563568 56529481 S 4178018 5 4848905 40482089
00 4639 869082 00 00
3563568 s 56534120 5047100 s 4848905 S 40482089
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
LABOR DEPARTMENT OF
FUNDS AVAILABLE
A
INSPECTION
DIVISION
B
BASIC EMPLOYMENT
FOOD STAMPS
WORK INCENTIVE
CORRECTIONAL
SERVICES
COMPREHENSIVE
EMPLOYMENT AND
TRAINING AND JOB
TRAINING PARTNERSHIP
LAW
DEPARTMENT OF
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
78151000
00
00
00
78151000
341247000 S
6872702295
00
244930980
7458880275 S
22282418
510570000
00
00
46601169
557171169
Total Funds Available
781 51000
7481162693
557171169
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
63055804 4796366125 4 04010918
1251284 520077169 57268878
7439195 72475295 10618899
00 1051088 00
1722013 236836 3211732
554097 96578882 3034963
00 1029642 7973400
797040 209849633 31460600
536004 109005997 8775096
00 206665867 23241707
00 16500000 00
00 00 00
00 00 00
00 1418426759 6599326
75355437 7448263293 556195519
2795563 32899400 975650
78151000 S 7481162693 557171169

MEDICAL
ASSISTANCE
DEPARTMENT OF
21483983200
43625319376
00
1777003729
66886306305
A
DEPARTMENTAL
OPERATIONS
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
OFFENDER REHABILITATION DEPARTMENT OF
B
CORRECTIONAL
INSTITUTIONS
TRANSITIONAL
CENTERS
AND SUPPORT
2201929900
00
00
45700760
12224744700
64439525
00
266135118
E
PROBATION
FIELD
OPERATIONS
2247630660
12555319343
1949287800
00
00
235963414
2185251214
PARDONS
AND PAROLES
BOARD OF
938633200
00
00
159956
938793156

3265139312
8566592
70151445617
2247630660
12563885935
2185251214
938793156
634171581
36693926
7230631
1033682
18292157
1192347
783837172
103427686
20596610
950812288
00
00
00
62639936917
65197224997
4954220620
855235008
67895846
24014330
6985308
5933910
3443167
84441356
98719200
29731645
96092669
00
00
00
956142449
2228634888
18995772
8321611449
1701040874
6003604
48004786
7907143
115994942
1920500
22856254
82486938
23975869
74299221
44000000
00
2043895095
12493996675
69889260
1867269559
70784754
28923149
1784875
4964672
14097672
00
55582147
25559115
1515073
10000000
00
00
99228013
2179709029
5542185
746828191
29571692
32480482
5303898
3227658
21936195
3433661
57182521
23143779
1832979
00
00
00
9700000

934641056
4152100
70151445617
22476i0660
12563885935
2185251214
938793156STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
FUNDS AVAILABLE
REVENUES
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
Total Funds Available
PERSONNEL BOARD
STATE MERIT
SYSTEM OF
PERSONNEL
PUBLIC SAFETY
DEPARTMENT OF
no S 54 487 913 00
on 648 970 22
00 00
176 452 688 23 2 154 8JU bJ
17645268823
4997703144
5729171375
22642971967
5817869
57 34989244
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
382354740
10848299
4929401
00
11400754
3255726
119584566
57314400
9545835
1474875623
00
00
00
12189010688
14263120032
8379851935
3832217934
690641981
18808508
297358202
48008673
77343932
271948352
10573079
61567340
47030527
14500000
00
00
284727824
5654726352
80262892
22642971967
5734989244STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
SECRETARY OF STATE
A B
PUBLIC SERVICE REVENUE SECRETARY REAL ESTATE
COMMISSION DEPARTMENT OF OF STATE
4424747 00 37693366 00 12708347 00 S 904684 nn
194542 22 00 00 00 132590 65 00 0 9
ou 55136483 7 8 165902 75 3664 24
4619289 22 s 92829849 78 13006840 40 908348 24
SUBSEQUENT INJURY
TRUST FUND
00
00
00
30601249
30601249
3267004
465195926 9282984978
1300684040
90834824
30601249
327233371 2385024094 S 840015381
25625525 135261949 134587505
8717171 83610140 13996830
7053544 11325086 700250
713771 137525108 31919581
1125642 16586539 12382788
8140131 571114695 20067635
21233523 131897330 66818664
8676597 46748682 26833596
49268885 5162042766 46807350
00 00 00
00 00 27600000
00 00 00
00 529001671 72720857
457788160
7407766
92101
728
38060
46918
1294450437
6233603
54426598
7929029
621963
00
2394063
441469
9408197
3360000
1724651
7215547
00
00
00
00
17384127
1617270
808448
1685302
385767
295855
170940
2421732
425776
5406032
00
00
00
00
87521517
3313307
30601249
00
465195926
9282984978
1300684040
90834824
30601249STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
YEAR ENDED JUNE 30 1984
FUNDS AVAILABLE
TRANSPORTATION
DEPARTMENT OF
VETERANS
SERVICE STATE
DEPARTMENT OF
WORKERS
COMPENSATION
STATE BOARD OF
APPROPRIATION ALLOTMENTS
GRANTS FROM U S GOVERNMENT
GRANTS FROM COUNTIES AND CITIES
REVENUES AND EARNINGS RETAINED BY UNITS
Total Revenues
CARRYOVER FROM PRIOR YEAR
TRANSFER FROM RESERVED FUND BALANCE
38929381400
26516472632
399699408
5954981434
71800534874
52398660424
1253410800
248119023
00
00
1501529823
462284000
00
00
2624006
464908006
Total Funds Available
124199195298
15r01529823
464908006
EXPENDITURES
PERSONAL SERVICES
REGULAR OPERATING EXPENSES
TRAVEL
MOTOR VEHICLE EQUIPMENT PURCHASES
PUBLICATIONS AND PRINTING
EQUIPMENT PURCHASES
COMPUTER CHARGES
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
CAPITAL OUTLAY
AUTHORITY LEASE RENTALS
GENERAL OBLIGATION DEBT SINKING FUND
OTHER
Total Expenditures
EXCESS OF FUNDS AVAILABLE OVER EXPENDITURES
13148676000
4583287183
145311744
267369685
91386406
681614233
56213700
108277848
150144545
1468615786
42545414949
2471035774
354312972
880039415
66951700240
57247495058
311286489
6501502
7763661
00
1687922
4281598
00
18735272
5185919
787539
00
00
00
1144012169
1500242071
1287752
356689147
10879196
4104308
00
4179974
1292970
19924365
41529000
6945016
4890670
00
00
00
6790275
457224921
7683085
Note Audits being performed by Independent
Public Accounting Firms These audits
were not available at the time this
report was published The information
shown above was furnished by the Agencies
S 124199195298
1501529823 S
The accompanying notes are an integral part of these financial statementsSTATE UNITS
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITSSUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS
ADMINISTRATIVE SERVICES DEPARTMENT OF
Utilities
Power Water and Natural Gas
Rents and Maintenance Expense
Rents Other Than Real Estate
Payments to Department of Administrative
Services Fiscal Administration
Computer Charges
Direct Payments to Georgia Building Authority
For Operations
Per Diem Fees and Contracts
Contracts
Direct Payments to Georgia Building Authority
For Capital Outlay
Capital Outlay
Direct Payments to Georgia Building Authority
For Authority Lease Rentals
Authority Lease Rentals
Telephone Billings
Telecommunications
Materials for Resale
Supplies and Materials
Public Safety Officers Indemnity Fund
Workers Compensation and Indemnities
Unemployment Compensation Reserve
Workers Compensation and Indemnities
AGRICULTURE DEPARTMENT OF
Market Bulletin Postage
Supplies and Materials
Athens Veterinary Laboratory Contract
Per Diem Fees and Contracts
Contracts
Tifton Veterinary Laboratory Contract
Per Diem Fees and Contracts
Contracts
Poultry Veterinary Diagnostic Laboratories
in Canton Dalton Douglas Oakwood
Royston Statesboro and Tifton
Per Diem Fees and Contracts
Contracts
Veterinary Fees
Per Diem Fees and Contracts
Per Diem and Fees
Indemnities
Workers Compensation and Indemnities
Advertising Contract
Per Diem Fees and Contracts
Contracts
Payments to Georgia Agrirama Development
Authority for Operations
Per Diem Fees and Contracts
Contracts
Renovation Construction Repairs and Maintenance
Projects at Major and Minor Markets
Repairs and Maintenance
Contract Federation of Southern
Cooperatives
Per Diem Fees and Contracts
Contracts
COMMUNITYAFFAIRS DEPARTMENT OF
Capital Felony Expenses
Grants to Counties Cities and Civil
Divisions
Contracts with Area Planning and Development
Commissions
Per Diem Fees and Contracts
Contracts
Local Assistance Grants
Grants to Counties Cities and Civil
Divisions
Grants to Revitalization Projects
Grants to Counties Cities and Civil
Divisions
Special Grants
Grants to Counties Cities and Civil
Divisions
Appalachian Regional Commission Matching Grants
Grants to Counties Cities and Civil
Divisions
Economic Development Grants
Grants to Counties Cities and Civil
Divisions
Appalachian Regional Commission Assessment
Other Expenditures
3340110
1893949107
259807800
17736900
10000000
85000000
2754640589
787792531
21680000
1146728 5835093765
50600000
45274100
83658000
99854200
55473825
6764274
9500000
27128000
7388271
593948
124402500
33500000
5000000
1000000
2500000
18000000
8977700
387640670SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
COMMUNITY AFFAIRS DEPARTMENT OF continued
Community Development Block Grants Federal
Grants to Counties Cities and Civil
Divisions
Juvenile Justice Grants Federal
Grants to Counties Cities and Civil
Divisions
Job Training Partnership Act Service
Delivery Areas Contracts
Per Diem Fees and Contracts
Contracts
Job Training Partnership Act
PassThru Grants
Grants to Counties Cities and Civil
Divisions
HUD Solar Energy Grant
Grants to Counties Cities and Civil
Divisions
Job Training Partnership Act
Veterans Grant
Grants to Counties Cities and Civil
Divisions
CONSERVATION
FORESTRY COMMISSION GEORGIA
Contractual Research
Per Diem Fees and Contracts
Contracts
Payments to the University of Georgia
School of Forestry for Forest Research
Per Diem Fees and Contracts
Contracts
Ware County Grant
Grants to Counties Cities and Civil
Divisions
Wood Energy Program
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Unemployment Compensation Insurance
Personal Liability Insurance
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Insurance and Bonding
Workers Compensation and Indemnities
Assessments by Merit System
Other Expenditures
Travel
Equipment Purchases
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
5633164641
101529258
64000000
4345301700
2651619
8188800 10348810166
21626647
30000000
6000000
5870300
401460
879472
452003
219411
6300
7828946
268262
2374528
30615
3200
47301
130900
61348
27664
20900
2964718
180155
1057359
99832
44934
1458300
13634244
NATURAL RESOURCES DEPARTMENT OF
Postage
Supplies and Materials
Land and Water Conservation Grants
Grants to Counties Cities and Civil
Divisions
Recreation Grants
Grants to Counties Cities and Civil
Divisions
Water and Sewer Grants
Grants to Counties Cities and Civil
Divisions
Solid Waste Grants
Grants to Counties Cities and Civil
Divisions
Contract with U S Geological Survey for
Ground Water Resources Survey
Per Diem Fees and Contracts
Contracts
Contract with u S Geological Survey for
Topographic Maps
Per Diem Fees and Contracts
Contracts
Capital Outlay Repairs and Maintenance
Capital Outlay
28526519
271562459
35505000
602900000
150000000
71260891
25043700
12500000
162546649SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
continued
User Fee Enhancements
Buoy Maintenance
Consolidated Maintenance
BUDGET FUNDS continued
CONSERVATION continued
NATURAL RESOURCES DEPARTMENT OF
Capital Outlay Shop Stock
Capital Outlay
Capital Outlay Heritage Trust
Capital Outlay
Cost of Materials for Resale
Supplies and Materials
Payments to Lake Lanier Islands
Development Authority
Per Diem Fees and Contracts
Contracts
Contract Special Olympics Inc
Per Diem Fees and Contracts
Contracts
Georgia Sports Hall of Fame
Per Diem Fees and Contracts
Contracts
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
Capital Outlay
Technical Assistance Contract
Per Diem Fees and Contracts
Contracts
Contract Georgia Rural Water Association
Per Diem Fees and Contracts
Contracts
National Park Service
Grants to Counties Cities and Civil
Divisions
National Park Service Emergency Jobs Bill
Grants to Counties Cities and Civil
Divisions
Small Business Administration Emergency
Jobs Bill
Other Costs
Grants to Counties Cities and Civil
Divisions
Other Expenditures
Per Diem Fees and Contracts
Contracts
Land and Water Emergency Jobs Bill
Grants to Counties Cities and Civil
Divisions
DEFENSE DEPARTMENT OF
Utilities
Power Water and Natural Gas
National Guard Units Grants
Grants to Counties Cities and Civil
Divisions
Georgia Military Institute Grant
Grants to Counties Cities and Civil
Divisions
Civil Air Patrol Contract
Per Diem Fees and Contracts
Contracts
Local Civil Defense Grants Project
Application
Grants to Counties Cities and Civil
Divisions
Repairs and Renovations
Repairs and Maintenance
Local Civil Defense Grants Emergency
Management Agency
Grants to Counties Cities and Civil
Divisions
Grants to Others
Per Diem Fees and Contracts
Contracts
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
Utilities
Power Water and Natural Gas
APEG Grants
Salaries of Instructional Personnel
Code Section 202157a
Grants to Counties Cities and
Civil Divisions
Salaries of Instructional Personnel
Code Section 202152
Grants to Counties Cities and
Civil Divisions
64215025
144627
64359652
19851560
24218458
25331366
92018656
49470000
18600000
5000000
114783489
1990162
29492836
10000000
1000000
30790000
64166900
84211212
81750000 1921407406
124987619
41770000
1800000
4000000
4859919
9192992
68271688
1812600
256694818
61160516860
10698069314SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
APEG Grants continued
Salaries of Instructional Personnel
Code Section 202153
Grants to Counties Cities and
Civil Divisions
Salaries of Student Supportive
Personnel
Grants to Counties Cities and
Civil Divisions
Salaries of Administrative and
Supervisory Personnel
Grants to Counties Cities and
Civil Divisions
Special Education Leadership
Personnel
Grants to Counties Cities and
Civil Divisions
Instructional Media
Grants to Counties Cities and
Civil Divisions
Instructional Equipment
Grants to Counties Cities and
Civil Divisions
Maintenance and Operation
Grants to Counties Cities and
Civil Divisions
Sick and Personal Leave
Grants to Counties Cities and
Civil Divisions
Travel
Grants to Counties Cities and
Civil Divisions
Pupil Transportation Regular
Grants to Counties Cities and
Civil Divisions
Isolated Schools
Grants to Counties Cities and
Civil Divisions
NonAPEG Grants
Education of Children of LowIncome
Families
Grants to Counties Cities and
Civil Divisions
Teacher Retirement
Grants to Counties Cities and
Civil Divisions
Instructional Services for the
Handicapped
Grants to Counties Cities and
Civil Divisions
Preparation of Professional Personnel
in Education of Handicapped
Children
Grants to Counties Cities and
Civil Divisions
Tuition for the Multihandicapped
Grants to Counties Cities and
Civil Divisions
Severely Emotionally Disturbed
Grants to Counties Cities and
Civil Divisions
Compensatory Education
Grants to Counties Cities and
Civil Divisions
School Lunch Federal
Grants to Counties Cities and
Civil Divisions
School Lunch State
Grants to Counties Cities and
Civil Divisions
Supplemental Education Centers
and Services
Grants to Counties Cities and
Civil Divisions
Staff Development
Grants to Counties Cities and
Civil Divisions
Supervision and Assessment of
Students and Beginning Teachers and
Performance Based Certification
Grants to Counties Cities and
Civil Divisions
2623189207
2603291233
7224008492
322031833
1998582498
69740386
9395737156
555178964
102298192
8528844579
52453316 105333942030
8396780861
11487121300
2387606965
6435500
117491654
1653702300
1667076000
9069371701
1738624448
3083317
71611323
364709000SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
EDUCATION continued
EDUCATION DEPARTMLWT OF continued
A EDUCATION DEPARTMENT OF continued
NonAPEG Grants continued
Cooperative Educational Service
Agencies
Grants to Counties Cities and
Civil Divisions
Superintendents Salaries
Grants to Counties Cities and
Civil Divisions
High School Program
Grants to Counties Cities and
Civil Divisions
Area VocationalTechnical Schools
Grants to Counties Cities and
Civil Divisions
Junior College Vocational Program
Grants to Counties Cities and
Civil Divisions
Quick Start Program
Grants to Counties Cities and
Civil Divisions
Special Projects
Grants to Counties Cities and
Civil Divisions
Comprehensive Employment and Training
Grants to Counties Cities and
Civil Divisions
Vocational Research and Curriculum
Grants to Counties Cities and
Civil Divisions
Adult Education
Grants to Counties Cities and
Civil Divisions
Salaries and Travel of Public
Librarians
Grants to Counties Cities and
Civil Divisions
Public Library Materials
Grants to Counties Cities and
Civil Divisions
Talking Book Centers
Grants to Counties Cities and
Civil Divisions
Public Library Maintenance and
Operation
Grants to Counties Cities and
Civil Divisions
Public Library Construction
Grants to Counties Cities and
Civil Divisions
Instructional Aides
Grants to Counties Cities and
Civil Divisions
Teacher Health Insurance
Grants to Counties Cities and
Civil Divisions
Capital Outlay
Grants to Counties Cities and
Civil Divisions
Grants to Local School Systems for
Educational Purposes
Grants to Counties Cities and
Civil Divisions
Salaries of Extended PreSchool
Personnel
Grants to Counties Cities and
Civil Divisions
Career Education
Grants to Counties Cities and
Civil Divisions
Nutrition Education
Grants to Counties Cities and
Civil Divisions
School Library Materials and
Textbooks
Grants to Counties Cities and
Civil Divisions
Child Care Lunch Program Federal
Grants to Counties Cities and
Civil Divisions
Teacher Health Insurance Retired
Teachers
Grants to Counties Cities and
Civil Divisions
394446960
512577828
2717460178
5547823318
167523027
305909451
26486400
123600555
45848800
357020958
452988305
256979500
68452700
271460700
129799400
981600700
3703770972
22000000
7800000000
1253145400
1543000
460800
1991976
1199611276
620390000SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
EDUCATION continued
EDUCATION DEPARTMENT OF continued
A EDUCATION DEPARTMENT OF continued
NonAPEG Grants continued
Transportation Program for Refugee
Children
Grants to Counties Cities and
Civil Divisions
Chapter II Block Grant Flow Through
Grants to Counties Cities and
Civil Divisions
B INSTITUTIONS
Utilities
Power Water and Natural Gas
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM
EXPENSE FUND
Payments to Employees Retirement
System
Grants to Counties Cities and
Civil Divisions
Employer Contributions
Grants to Counties Cities and
Civil Divisions
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
BOARD OF
A RESIDENT INSTRUCTION AND UNIVERSITY
SYSTEM INSTITUTIONS
Grants to Colleges
Grants to Counties Cities and
Civil Divisions
B REGENTS CENTRAL OFFICE
Southern Regional Education Board
Payments
Per Diem Fees and Contracts
Contracts
Medical Scholarships
Tuition and Scholarships
Regents Opportunity Grants
Per Diem Fees and Contracts
Contracts
Regents Scholarships
Tuition and Scholarships
Grants to Junior Colleges
Grants to Counties Cities and
Civil Divisions
Rental Payments to Georgia Military
College
Per Diem Fees and Contracts
Contracts
STUDENT FINANCE COMMISSION GEORGIA
Payment of Interest and Fees
Tuition and Scholarships
Guaranteed Educational Loans
Tuition and Scholarships
Tuition and Equalization Grants
Tuition and Scholarships
Student Incentive Grants
Tuition and Scholarships
Law Enforcement Personnel Dependents
Grants
Tuition and Scholarships
North Georgia College ROTC Grants
Tuition and Scholarships
Georgia Military Scholarship Grants
Tuition and Scholarships
Osteopathic Medical Loans
Tuition and Scholarships
TEACHERS RETIREMENT SYSTEM EXPENSE FUND
Postage
Supplies and Materials
Cost of Living Increases for Local
Retirement System Members
Grants to Counties Cities and
Civil Divisions
Floor Fund for Local Retirement Systems
Grants to Counties Cities and
Civil Divisions
17487472 63943994045
897001328 170177991604
160088206 170338079810
16805250
1181810000 1198615250
54389802800
553895000
48750000
50000000
20000000
639729800
19000000
1331374800
25300000
200000000
1069500000
259922200
3500000
13500000
6400000
5400000
7992917
98719203
124631859
55721177600
1583522200
231343979128
SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
EMPLOYEES RETIREMENT SYSTEM ADMINISTRATIVE
EXPENSE FUND
Postage
Supplies and Materials
CostofLiving Increase Other Retirees
Grants to Counties Cities and Civil
Divisions
GOVERNOR OFFICE OF THE
A GOVERNORS OFFICE
Mansion Allowance
Other Expenditures
Intern Stipends and Travel
Other Expenditures
C UNITS ATTACHED FOR ADMINISTRATIVE
PURPOSES ONLY
Art Grants State Funds
Grants to Counties Cities and
Civil Divisions
Art Grants Federal Funds
Grants to Counties Cities and
Civil Divisions
Art Grants Donations
Grants to Counties Cities and
Civil Divisions
Art Grants Governors Emergency Fund
Grants to Counties Cities and
Civil Divisions
HUMAN RESOURCES DEPARTMENT OF
A DEPARTMENTAL OPERATIONS
Utilities
Power Water and Natural Gas
Postage
Supplies and Materials
Grants for Regional Prenatal and
Postnatal Care Programs
Grants to Counties Cities and
Civil Divisions
Crippled Children Benefits
Direct Benefits Medical Care and
Public Assistance
Per Diem Fees and Contracts
Contracts
Crippled Children Clinics
Direct Benefits Medical Care and
Public Assistance
Kidney Disease Benefits
Direct Benefits Medical Care and
Public Assistance
Cancer Control Benefits
Direct Benefits Medical Care and
Public Assistance
Benefits for Medically Indigent High
Risk Pregnant Women and Their Infants
Direct Benefits Medical Care and
Public Assistance
Family Planning Benefits
Direct Benefits Medical Care and
Public Assistance
Benefits for Midwifery Program
Direct Benefits Medical Care and
Public Assistance
GrantinAid to Counties
Grants to Counties Cities and
Civil Divisions
Work Incentive Benefits
Direct Benefits Medical Care and
Public Assistance
Grants to Fulton County for 24hour
Emergency Social Services
Grants to Counties Cities and
Civil Divisions
Benefits for Child Care
Direct Benefits Medical Care and
Public Assistance
Homemaker Meals
Grants to Counties Cities and
Civil Divisions
Chatham County Homemaker Project
Grants to Counties Cities and
Civil Divisions
Douglas County Homemaker Project
Grants to Counties Cities and
Civil Divisions
378981943
73200000
6218950
42500000
48718950
4000000
24857245
28857245
132174200
39244034
2715353
2800000
102611438
178172746
387900000
452181943
47319497
49155652
251011232
361524519
29641697
17106817
3860769102
43831359
18240000
1629479599
7397446
44223768
10633022
176933587
205790832SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
129
BUDGET FUNDS continued
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
Fulton County Homemaker Project
Grants to Counties Cities and
Civil Divisions
Grants for Nephrology Centers
Grants to Counties Cities and
Civil Divisions
Case Services
Direct Benefits Medical Care and
Public Assistance
E S R P Case Services
Direct Benefits Medical Care and
Public Assistance
AFDC Benefits
Direct Benefits Medical Care and
Public Assistance
Local Services Benefits Payments Grants
Grants to Counties Cities and
Civil Divisions
Per Diem Fees and Contracts
Contracts
Grants to Counties for Social Services
Grants to Counties Cities and
Civil Divisions
Contract with Vocational Rehabilitation
Community Facilities
Per Diem Fees and Contracts
Contracts
Contract for the Purchase of Clotting
Factor for the Hemophilia Program
Per Diem Fees and Contracts
Contracts
Contract with the Affirmative Industries
Per Diem Fees and Contracts
Contracts
Contract with Emory University for
Arthritis Research
Per Diem Fees and Contracts
Contracts
Grant for Epilepsy Program
Grants to Counties Cities and
Civil Divisions
Grant to Grady Hospital for Cystic
Fibrosis Program
Grants to Counties Cities and
Civil Divisions
Contract for Scoliosis Screening
Per Diem Fees and Contracts
Contracts
Menninger Group Homes
Per Diem Fees and Contracts
Contracts
Contract Georgia Advocacy Office Inc
Per Diem Fees and Contracts
Contracts
Grant for Teenage Pregnancy Prevention
Program
Grants to Counties Cities and
Civil Divisions
Contract Cancer Research at Emory
Per Diem Fees and Contracts
Contracts
Contract MaconBibb County Hospital
Authority
Per Diem Fees and Contracts
Contracts
Cerebral Palsy Contract
Per Diem Fees and Contracts
Contracts
Grants to Counties for Metabolic
Disorders Screening and Testing
Grants to Counties Cities and
Civil Divisions
Contract with Auditory Educational Clinic
Per Diem Fees and Contracts
Contracts
B HEALTH PLANNING AND DEVELOPMENT STATE
Postage
Supplies and Materials
6287801274
6376206
29678161
22050000
1600541286
3784529
19643218956
6294177480
4649263357
382999992
10000000
10800000
20500000
6500000
4000000
11500000
36600000
21500000
24932976
11300000
300000000
14000000
4493610
6000000 40599040184
1112502SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
HUMAN RESOURCES DEPARTMENT OF continued
C COMMUNITY MENTAL HEALTHMENTAL
RETARDATION YOUTH SERVICES AND
INSTITUTIONS
Utilities
Power Water and Natural Gas
Postage
Supplies and Materials
Grants to CountyOwned Detention Centers
Grants to Counties Cities and
Civil Divisions
Drug Abuse Contracts
Per Diem Fees and Contracts
Contracts
Day Care Centers for the Mentally
Retarded
Per Diem Fees and Contracts
Contracts
MR Day Care Center Motor Vehicle
Purchases
Grants to Counties Cities and
Civil Divisions
Supportive Living Staff
Grants to Counties Cities and
Civil Divisions
Supportive Living Benefits
Grants to Counties Cities and
Civil Divisions
Georgia State Foster Grandparent
Senior Companion Program
Per Diem Fees and Contracts
Contracts
Community Mental Health Center Services
Grants to Counties Cities and
Civil Divisions
Project Rescue
Per Diem Fees and Contracts
Contracts
Project ARC
Per Diem Fees and Contracts
Contracts
Project Friendship
Per Diem Fees and Contracts
Contracts
Group Homes for Autistic Children
Grants to Counties Cities and
Civil Divisions
Uniform Alcoholism Projects
Grants to Counties Cities and
Civil Divisions
Child Care Benefits
Direct Benefits Medical Care and
Public Assistance
Community Mental Retardation Staff
Grants to Counties Cities and
Civil Divisions
Community Mental Retardation
Residential Services
Grants to Counties Cities and
Civil Divisions
INDUSTRY AND TRADE DEPARTMENT OF
Postage
Supplies and Materials
Local Welcome Center Contracts
Per Diem Fees and Contracts
Contracts
Advertising
Other Costs
Supplies and Materials i
Rents Other Than Real Estate
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
Per Diem Fees and Contracts
Per Diem and Fees i
Contracts
Georgia Ports Authority
Authority Lease Rentals
Authority Lease Rentals
Georgia Ports Authority
General Obligation Bond Payments
General Obligation Debt Sinking Fund
Historic Chattahoochee Commission Contract
Per Diem Fees and Contracts
Contracts
1450467488
19951273
196087400
92345100
5121683335
161285038
133694705
496248800
53021200
6047970553
28770000
18219900
24193265
26653406
253978624
1467975
305384930
1121857190 15553280182 56153432868
14395466
11000000
199110
292500
41529800
172200
14500000
42021410
23300
589900
133250
14672200
57440060
273500000
63794600
4000000SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
INDUSTRY AND TRADE DEPARTMENT OF continued
Atlanta Council for International Visitors
Per Diem Fees and Contracts
Contracts
Waterway Development in Georgia
Per Diem Fees and Contracts
Contracts
Georgia Music Week Promotion
Per Diem Fees and Contracts
Contracts
Georgia World Congress Center
Operating Expenses
Per Diem Fees and Contracts
Contracts
INVESTIGATION GEORGIA BUREAU OF
Postage
Supplies and Materials
Evidence Purchased
Other Expenditures
LABOR DEPARTMENT OF
B BASIC EMPLOYMENT FOOD STAMPS WORK INCENTIVE
CORRECTIONAL SERVICES COMPREHENSIVE EMPLOYMENT
AND TRAINING AND JOB TRAINING PARTNERSHIP
Per Diem Fees and Contracts CETA
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
W I N Grants
Direct Benefits Medical Care and
Public Assistance
CETA Direct Benefits
Direct Benefits Medical Care and
Public Assistance
Per Diem Fees and Contracts JTPA
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
LAW DEPARTMENT OF
Books for State Library
Equipment Purchases
MEDICAL ASSISTANCE DEPARTMENT OF
Postage
Supplies and Materials
Medicaid Benefits
Direct Benefits Medical Care and
Public Assistance
Payments to Counties for Mental Health
Grants to Counties Cities and
Civil Divisions
Audits Contracts
Per Diem Fees and Contracts
Contracts
Medicaid Benefits Reserve 1982
Direct Benefits Medical Care and
Public Assistance
Medicaid Benefits Reserve 1983
Direct Benefits Medical Care and
Public Assistance
Payments to Counties for Mental Health
Reserve 1982
Grants to Counties Cities and
Civil Divisions
Payments to Counties for Mental Health
Reserve 1983
Grants to Counties Cities and
Civil Divisions
OFFENDER REHABILITATION DEPARTMENT OF
A DEPARTMENTAL OPERATIONS
Utilities
Power Water and Natural Gas
County Subsidy
Grants to Counties Cities and
Civil Divisions
County Subsidy for Jails
Grants to Counties Cities and
Civil Divisions
Court Costs
Per Diem Fees and Contracts
Per Diem and Fees
2500000
2500000
2000000
48500000
5366395
28623130
479630126
33989525
331110
7048991 7380101
27278888
1091739438
30882
291997450 292028332
90449653
56477321628
836643854
57507010
226911354
5287560598
1418426759

989396
118354924
62639936917
4585419
663675750
37862250
50157325SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
OFFENDER REHABILITATION DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
Central Repair Fund
Other Costs
Repairs and Maintenance
Rents Other Than Real Estate
Equipment Purchases
Grants for County Workcamp
Construction
Grants to Counties Cities and
Civil Divisions
Grants for Local Jails
Grants to Counties Cities and
Civil Divisions
B CORRECTIONAL INSTITUTIONS
TRANSITIONAL CENTERS AND SUPPORT
Utilities
Power Water and Natural Gas
Payments to Central State Hospital
for Meals
Per Diem Fees and Contracts
Contracts
Payments to Central State Hospital for
Utilities
Per Diem Fees and Contracts
Contracts
Inmate Release Funds
Other Expenditures
Health Service Purchases
Other Costs
Supplies and Materials
Direct Benefits Medical Care and
Public Assistance
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Payments to the Medical Association
of Georgia for Jail and Prison Health
Care Certification
Per Diem Fees and Contracts
Contracts
E PROBATION DIVISION OPERATIONS
Utilities
Power Water and Natural Gas
Grants for Independent Probation Systems
Grants to Counties Cities and
Civil Divisions
PARDONS AND PAROLES BOARD OF
County Jail Subsidy
Grants to Counties Cities and
Civil Divisions
PERSONNEL BOARD STATE MERIT SYSTEM OF
PERSONNEL ADMINISTRATION
Postage
Supplies and Materials
Health Insurance Claim Payments
Other Expenditures
PUBLIC SAFETY DEPARTMENT OF
Postage
Supplies and Materials
Conviction Reports
Other Expenditures
Peace Officers Training Grant
Grants to Counties Cities and
Civil Divisions
Driver License Processing
Other Expenditures
REVENUE DEPARTMENT OF
County Tax OfficialsRetirement and FICA
Grants to Counties Cities and
Civil Divisions
Grants to CountiesAppraisal Staff
Grants to Counties Cities and
Civil Divisions
Motor Vehicle Tag Purchases
Supplies and Materials
Motor Vehicle Decal Purchases
Supplies and Materials
Postage
Supplies and Materials
83444239
507662
1493553
35445454
75237300
39178951 956142449
613118085
219721670
236870908
5793424
367388412
392119400
48958
86518
1002172144
4047720
23218013
76010000
2043895095
99228013 3099265557
13586000
12175424688
9700000
121890106E
49086794
19725150
155279409
60636471
103911800
126480068
76000000
31139900
191469903
284727824
529001671SUMMARY OF OTHER EXPENDITURES
BY SPENDING UNITS
BUDGET FUNDS continued
SECRETARY OF STATE
A SECRETARY OF STATE
Election Expenses
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Health Insurance
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Rents Other Than Real Estate
Other Expenditures
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Postage
Supplies and Materials
TRANSPORTATION DEPARTMENT OF
Mass Transit Grants
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Harbor Maintenance Payments
Per Diem Fees and Contracts
Contracts
Capital Outlay Airport Development
Capital Outlay
Capital Outlay Airport Operational
Improvements
Capital Outlay
Capital Outlay Airport Approach Aid
Capital Outlay
Geodetic Control
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Health Insurance
Personal Liability Insurance
Other Costs
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Assessments by Merit System
Travel
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Spoilage Area Acquisition Clearing
and Preparation
Per Diem Fees and Contracts
Contracts
VETERANS SERVICE STATE DEPARTMENT OF
Postage
Supplies and Materials
Operating ExpensePayments to
Central State Hospital
Per Diem Fees and Contracts
Contracts
Operating ExpensePayments to
Medical College of Georgia
Per Diem Fees and Contracts
Contracts
Regular Operating Expenses for Projects
Repairs and Maintenance
WORKERS COMPENSATION STATE BOARD OF
Postage
Supplies and Materials
3014660
2468
3085
96717
10883833
368184
674753
193310
438849
1496300
7386671
504756
1067374
594410
8400
1097499
1367206
17700
127484
246000
40400
1391547
14500000
3020213
12216797
361764
25192557
265291
3766162
239354
1935149
46997287
25723570
72720857
122000
455724626
455846626
55382834
66386465
117164405
9797102
9561611
2896289
1412065
167421
15891547
29928933
145533050
3196969
785984300
880039415
351501100
3329800 1144012169
6790275
5 387095440314STATE REVENUE COLLECTIONS FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
BY STATE UNITSSTATEMENT OF CASH RECEIPTS AMD DISBURSEMENTS
BY STATE UNITS
STATE REVENUE COLLECTIONS FUND
YEAR ENDED JUNE 30 1984
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Comptroller General
Conservation
Natural Resources Department of
Soil and Water Conservation Committee State
Education
Education Department of
Regents of the University System of Georgia Board of
Employees Retirement System
Governor Office of the
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Appellate Court Reports
Labor Department of
Law Department of
Offender Rehabilitation Department of
Pardons and Paroles Board of
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Transportation Department of
Workers Compensation State Board of
RENTS ON
CASH BALANCE TAXES FINES INVESTMENT
JULY 1 1983 AND FORFEITS PROPERTIES
4110253 S 4291558 72
26701578 S 922500 00
1181084 00 00
00 676300 oo
177319 84 06778779 00
3654190 10 99903927 00
00 00 00
200 00 00
00 00 00
00 00 00
00 00 00
59078407 00 00
00 00 00
537025 2450000 00
6195569 00 00
00 00 00
00 00 00
00 87135102 00
00 00 00
2456085 00 00
00 00 00
00 4 82237100 00
237000 00 00
16300836 3801 05483152 00
188309 00 00
00 00 00
00 00 00
120817855 S 390185586860 S
429155872
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
BY STATE UNITS
STATE REVENUE COLLECTIONS FUND
YEAR ENDED JUNE 30 1984
DISBURSEMENTS
TRANSFERS TO
REVENUE COLLECTIONS DEPARTMENT OF ADMINISTRATIVE
EARNINGS FROM
FEES RENTS AND SERVICES FISCAL CASH BALANCE
INTEREST EARNED SALES FOR SERVICES 134274563 TOTAL 4547875902 DIVISION JUNE 30 1984
3984445467 S 4542867509 9118646
00 415569767 416492267 413927989 29265856
00 17762821 17762821 18943905 00
00 350386039 351062339 351062339 00
00 45769737 8452548516 8367786339 84939496
00 76900 1099980827 1101117992 2517025
00 99000 99000 99000 00
00 1083100 1083100 1083300 00
6676125 19531927 26208052 26208052 00
00 168000000 168000000 168000000 00
00 3218858 3218858 3218858 00
12441 1243032561 1243045002 1266439772 35683637
00 11993124 11993124 11993124 00
00 5046550 7496550 8033575 00
00 17354320 17354320 18184700 5365189
00 5262640 5262640 5262640 00
00 1014897 1014897 1014897 00
00 00 87135102 87135102 00
00 2826049 2826049 2826049 00
00 42210170 42210170 44666255 00
00 64000 64000 64000 00
00 365576466 847813566 847821066 7500
00 267315900 267315900 267315900 237000
00 1749557352 381855040504 381854849867 16491473
00 1200199087 1200199087 1200123851 263545
00 108000 108000 108000 00
00 450063209 450063209 450063209 00
3991134033 S 6517397037 S 401123273802 S 401060217290 S 183874367
DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA
GENERAL OBLIGATION DEBT SINKING FUND
YEAR ENDED JUNE 30 1984DEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
COMBINED BALANCE SHEET ALL FUNDS
JUNE 30 1984
CURRENT ASSETS
Cash in Banks
Investments
Amount Available in Debt Service Fund
Total Current Assets
DEFERRED ASSETS
Funds to be provided from future Appropriations in
accordance with Article VII Section IV
Paragraph III of the Constitution of the State
of Georgia for Retirement of Bonds 1
GOVERNMENTAL
FUND TYPE
DEBT SERVICE
580358
2864767145
GENERAL
LONGTERM
DEBT
TOTAL
Memorandum
Only
580358
2864767145
2865347503 2865347503
2865347503 2865347503 5730695006
97038652497
97038652497
Total Assets
S 2865347503 S 99904000000 102769347503
LIABILITIES AND FUND EQUITY
LIABILITIES
General Obligation Bonds Payable
FUND EQUITY
Fund Balance
Reserved for Debt Service
2865347503
99904000000 99904000000
2865347503
Total Liabilities and Fund Equity
S 2865347503 S 99904000000 5 102769347503
Note 1 The 97038652497 shown above is only that
portion of the appropriations to be provided
in future periods to offset the principal of
outstanding bonded indebtedness Additional
appropriations will be made to provide for
payment of interest as the interest becomes
due
Special Note The Bond Proceeds Fund and Construction Fund
are included in the audit report of the
Georgia state Financing and Investment
Commission
The accompanying notes are an integral part of these financial statementsDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
DEBT SERVICE FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1984
CASH RECEIPTS
OTHER REVENUES RETAINED
From General Obligation Debt Sinking Fund Budget Funds
Discount on Bonds Retired in Advance of Due Date
Less Accrued Interest
Financing and Investment commission Georgia State
For Debt Retirement
Income on Investments
State Agencies for Retirement of Bonds and Interest
Industry and Trade Department of
Transportation Department of
Total Cash Receipts
540727933
109187498
63794600
354312972
14104451700
431540435
5568959565
213942600
418107572
20737001872
BALANCE JULY 1 1983
Cash
Xnvestments
1024947
1774752559
1775777506
22512779378
The accompanying notes are an integral part of these financial statementsDEPARTMENT OF ADMINISTRATIVE SERVICES
FISCAL DIVISION
STATE OF GEORGIA GENERAL OBLIGATION DEBT SINKING FUND
DEBT SERVICE FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1984
DISBURSEMENTS
Interest on Bonds
1974A
1974B
1975A
1975B
1975C
1975D
1975E
1976A
1976B
1976C
1976D
1976E
1977A
1977B
197 7C
I97 7D
1980A
1981A
1981C
1981D
1982A
1982B
1982C
1982D
1982E
1982F
198 3A
1983B
198 3C
DEBT RETIREMENT
Bonds Redeemed
1974A
1974B
1975A
1975B
1975C
1975D
197SE
1976 A
1976B
1976C
1976D
1976E
1977A
1977B
1977C
1977D
1980A
1981A
1981C
1981D
1982A
1982B
1982C
198 2D
1982E
1982F
1983A
1983B
198 4A
95550250
167268500
166140000
153423250
215548000
184905000
240122500
31663125
112529500
127070000
106225000
8366250
39873000
19089000
267331250
260445000
426607375
1347031875
593631500
57835000
256497500
1304174250
64031250
501527000
489221500
388268000
151653500
227241500
49662000
5 1 345 000 00
2 080 000 0 0
3 020 000 00
5 235 000 00
5 640 000 00
2 380 000 00
1 925 000 00
1 135 000 00
2 375 000 00
1 500 000 00
2 140 000 00
1 14 5 000 00
960 000 00
645 000 00
4 205 000 00
8 665 000 00
3 650 000 00
6 835 000 00
275 000 00
220 000 00
6 245 000 CO
l 815 000 00
1 550 000 00
11 220 000 00
9 695 000 00
9 690 000 00
4 700 000 00
10 040 000 00
5 615 000 00
8052931875
Total Disbursements
BALANCE JUNE 30 1984
11594500000
19647431875
Cash
Investments
580358
2864767145
2865347503
22512779378
Bond principal and interest due July 1st each year
are paid prior to June 30th each year
Note All paying agents fees and other items of expense are paid
by the Georgia State Financing and Investment Commission
The accompanying notes are an integral part of these financial statementsOLD STATE FIXED DEBT
Does not include Current Operation Obligations
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS
Due but not presented
General State Bonds of 1838 and 1879
Less Cash Reserve
Net Negotiable Old State Debt
JUNE 30 1984
1550500 1550500
000
JUNE 30 1983
1550500 1550500
000
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties No Interest
Due but not presented
1940 Refunding Certificates of Indebtedness
Less Cash Reserve
Net Debt to Counties
10000
10000
10000
10000
Total Old State Debt Outstanding
Less Cash Reserve
1560500
1560500
1560500
15f60500
Net Old State Fixed Debt
All old General State Bonds of the State of Georgia
are past due but have not been presented for redemption
Funds are held in the Department of Administrative
Services Fiscal Division as a reserve to liquidate
this obligation if and when the past due outstanding
bonds and coupons are presented
The accompanying notes are an integral part of these financial statementsMSKMSCHEDULE OF GENERAL OBLIGATION BONDS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGEDSCHEDULE OF GENERAL OBLIGATION BONDS
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 1984
SERIES
1974A
1974B
1975A
1975B
1975C
1975D
1975E
1976A
1976B
1976C
1976D
1976E
1977A
1977B
1977C
1977D
1980A
1981A
1981B
1981C
1981D
1982A
1982B
1982c
1982D
1982E
1982F
1983A
1983B
1983C
1984A
DATE
OF ISSUE
9174
11174
1175
4175
7175
9175
11175
1176
4176
6176
8176
11176
2177
5177
7177
9177
5180
7181
10181
10181
12181
2182
2182
4182
7182
7182
10182
5183
8183
11183
4184
ORIGINAL AMOUNT
OF ISSUE
20 000 000 00
38 700 000 00
35 000 000 00
38 400 000 00
50 000 000 00
39 100 000 00
47 720 000 00
8 150 000 00
27 310 000 00
31 890 000 00
26 400 000 00
3 450 000 00
11 535 000 00
6 500 000 00
77 125 000 00
76 820 000 00
64 000 000 0 0
150 000 000 00
4 000 000 00
52 850 000 00
5 650 000 00
34 310 000 oc
121 375 000 00
8 600 000 00
62 470 000 00
53 840 000 00
55 450 000 00
24 140 000 00
76 170 000 00
14 965 000 00
34 900 000 00
OUTSTANDING MATURITIES
14 630 000 00 19841999
2 7 600 000 00 19841999
24 780 000 00 19852000
22 705 000 00 19852000
33 440 000 00 19852000
28 170 000 00 19842000
37 19b 000 00 19842000
5 265 000 00 19851996
18 080 000 00 19851996
22 190 000 00 19851996
19 140 000 00 19841996
1 65b 000 00 19841994
I 410 000 00 19851997
3 620 000 00 19851997
53 840 000 00 19851997
52 325 000 00 19841997
55 345 000 00 19852005
129 145 000 00 00 19852001
51 450 000 00 19842001
5 030 000 00 19842001
22 385 000 00 19851987
106 24 5 000 00 19852002
5 645 000 00 19851987
41 140 000 00 19851987
3b 17 0 000 00 19852002
45 7b0 000 00 19841987
19 310 000 00 19851988
66 130 000 00 19841988
14 96b 000 00 19841988
29 285 000 00 19851989
130082000000 99904000000
Note In November of 19 72 the voters of the State of
Georgia approved a comprehensive amendment to
the Constitution of 1945 Georgia Laws 1972
page 1523the Amendment which permitted the
State to finance its needs directly through the
issuance of general obligation debt Prior to
the adoption of the Amendment the States
capital outlay needs were met through the
issuance of bonds by ten separate State authorities
and secured by lease rental agreements between the
authorities and various State departments and
agencies The provisions of the Amendment were
implemented by the General Assembly in 1973 with
the enactment of the Georgia State Financing and
Investment Commission Act Georgia Laws 1973
page 750 et seqthe Act and the constitu
tionality of the new system of State financing
was favorably adjudicated by the Supreme Court of
Georgia in a decision rendered on July 16 1974 in
Sears v State of Georgia 232 Ga 547 1974SCHEDULE OF VARIOUS AUTHORITY BOMDS OUTSTANDING
FOR THE PAYMENT OF WHICH THE STATE OF
GEORGIA IS OBLISATED AND THE GOOD FAITH OF THE STATE
IS PLEDGED154
SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 1984
NAME OF AUTHORITY
GEORGIA EDUCATION AUTHORITY SCHOOLS
Refunding Issue
GEORGIA EDUCATION AUTHORITY UNIVERSITY
Student Housing Bonds
GEORGIA HIGHWAY AUTHORITY
DATE ORIGINAL AMOUNT
SERIES OF ISSUE 10152 OF ISSUE OUTSTANDING None MATURITIES
1952A S 3209700000
1953A 9153 6330000000 None
1954 3154 3251200000 None
1955 5155 2923800000 None
1961 10161 3145200000 None
1962 6162 2660000000 None
1964 11164 2790500000 5 653000000 198488
1965 4165 2703000000 423000000 198587
1966 9166 3212500000 981000000 198489
1966 7166 745000000 None
1967 3167 2802000000 999500000 198590
1967A 7167 3212000000 1071000000 198489
1967B 7167 73200000 27200000 198489
1967C 7167 124700000 41200000 198489
1967D 7167 86600000 31100000 198489
1968 1168 2180000000 875500000 198592
1968A 5168 520000000 244000000 198593
1969 3169 1324500000 717000000 198594
1970 5170 1150000000 637000000 198593
1970A 10170 2471500000 1533000000 198493
1971 5171 1470000000 689500000 198592
1971A 10171 1570000000 1065000000 198495
1972 4172 1020000000 606000000 198597
1972A 10172 1958000000 1463000000 198497
1973 2173 804000000 515500000 198598
1973A 5173 500000000 S 52237400000 343000000 12915500000 19852001
1950 10150 600000000 None
1951 6151 600000000 None
1951A 12151 100000000 None
1953 5153 750000000 None
1957 11157 600000000 None
1958 4158 900000000 None
1959 9159 587700000 159900000 198489
1961 5161 1300000000 64500000 198586
1961 9161 617000000 187300000 198491
1962 9162 100000000 33500000 19842002
1963 8163 2000000000 257000000 198489
1963 1163 353800000 189000000 19852003
1964 5164 400000000 100500000 198594
1964A 9164 2300000000 497000000 198494
1965 1165 2500000000 503500000 198590
196 5A 7165 2050000000 316000000 198490
1966 12166 2550000000 626500000 198491
1967 5167 2200000000 534000000 198593
1967A 11167 2000000000 588500000 198495
1968 3168 1800000000 541500000 198592
1969 5169 2200000000 997000000 198594
1971 2171 3355000000 1035500000 198593
1972 2172 2700000000 1166000000 198598
1972A 10172 800000000 539000000 198497
1973 5173 2535000000 S 35898500000 1337000000 9673200000 19852001
1953 7153 975000000 None
1954A 6154 1025000000 None
1954B 12154 1063500000 None
1955 10155 1450000000 None
1956A 6156 1550000000 None
1957A 1157 1750000000 None
1957B 7157 1750000000 None
1958 9158 620000000 None
1958A 1158 1750000000 None
1958B 7158 2100000000 None
1961A 4161 3000000000 468500000 198491
1961B 10161 3500000000 667300000 198490
1962 1162 1560000000 116700000 198587
1962A 4162 3500000000 658100000 198491
1962B 7162 1160000000 244000000 198492
1962B 10162 260000000 None
1962C 10162 400000000 93500000 198492
196 6 7166 1660000000 296500000 198490
1966A 1166 1000000000 75000000 198586
SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS PLEDGED
Outstanding as of June 30 1984
NAME OF AUTHORITY
GEORGIA HIGHWAY AUTHORITY continued
Georgia Rural Roads and Partial Rural
Roads Authority Bonds
GEORGIA BUILDING AUTHORITY
GEORGIA BUILDING AUTHORITY HOSPITAL
GEORGIA BUILDING AUTHORITY MARKETS
GEORGIA BUILDING AUTHORITY PENAL
GEORGIA PORTS AUTHORITY
JEKYLL ISLAND STATE PARK AUTHORITY
STONE MOUNTAIN MEMORIAL ASSOCIATION
DATE ORIGINAL AMOUNT
SERIES OF ISSUE 7167 OF ISSUE
1967 2600000000
1968 7168 2550000000
1969 7169 1850000000
1971 7171 2000000000
1971A 12171 1400000000
1972 7172 2500000000
1972A 12172 1900000000
1973 7173 1900000000
1973A 12173 2500000000 S 49273500000
OUTSTANDING
1080500000
1463500000
966000000
864000000
644000000
1173500000
1038500000
1055000000
1146500000
12051100000
MATURITIES
198497
198498
198494
198494
198496
198497
198497
198498
198498
1953 11153 980000000 None
1955 1155 220000000 None
1962 4162 660000000 None
1965 9165 800000000 191500000 198490
1966 7166 300000000 39500000 198488
1969 2169 395000000 63000000 198588
s 3355000000 294000000
1953 4153 s 1050000000 None
1961 3161 860000000 None
1962 11162 650000000 None
1966 10166 1570000000 522000000 198492
1967 5167 1370000000 359000000 198592
1968 5168 700000000 226500000 198592
1970 12170 2010000000 776500000 198493
1972 4172 666000000 256000000 198592
s 8876000000 2140000000
1957 4157 1000000000 None
1966 12166 125000000 23500000 198486
1972 10172 267500000 181500000 198497
1392500000 205000000
1966 1166 5 650000000 181000000 198592
1968 1168 326000000 118000000 198592
1970 5170 224000000 115000000 198593
1200000000 414000000
1950 10150 S 550000000 None
1961 12161 1150000000 332000000 198490
1962 9162 260000000 None
1966 1166 562500000 189000000 198592
1968 11168 831000000 509000000 198496
1974 5174 1000000000 637500000 198596
4353500000 S 1667500000
1964 4164 5 230000000 None
1965 9165 515000000 119500000 198490
1968 3168 700000000 204000000 198591
1968A 11168 210000000 60500000 198493
1971 10171 232000000 101500000 198495
1972 7172 250000000 151000000 198497
2137000000 636500000
1962 7162 500000000 63000000 198487
1964 8164 500000000 64000000 198485
1967 11167 455000000 224500000 198492
1455000000 351500000
Grand Total
S 160178400000 S 40348300000SCHEDULE OF VARIOUS AUTHORITY BONDS OUTSTANDING
FOR THE PAYMENT OF WHICH THE STATE OF GEORGIA IS OBLIGATED
AND THE GOOD FAITH OF THE STATE IS FLEDGED
Outstanding as of June 30 1984
Notes constitutional Amendment of 1960 provides that appropriations
shall be made in each year under lease contracts now or
hereafter entered into between the State and any State
Authority
Constitutional Amendment of 1972 provides
When any general obligation debt has first been incurred
by the delivery of such debt to the purchasers thereof then
and from the date of such delivery the State and all State
institutions departments and agencies of the State shall be
prohibited from entering into any contract except contracts
Pertaining to guaranteed revenue debt with any public agency
public corporation authority or similar entity if such contract
is intended to constitute security for bonds or other obligations
issued by any such public agency public corporation or authority
and from and after the date of such delivery in the event any
contract between the state or any State institution department
or agency of the State and any public agency public corporation
authority or similar entity or any revenues from any such contract
is pledged or assigned as security for the repayment of bonds or
other obligations then and in either such event the appropriation
or expenditure of any funds of the State for the payment of obliga
tions under any such contract shall likewise be prohibited provided
however all contracts entered into prior to the date of the first
delivery of such general obligation debt shall continue to have the
benefit of the protection afforded by the provisions of the second
paragraph of Paragraph 1 a of Section VI Article VII of this
Constitution as fully and completely as though this amendment had
not been adopted and for as long as any such contract shall remain
in force and effect Furthermore nothing in this amendment is
intended directly or by implication to have any effect upon any
provisions of any such contract establishing lien rights priorities
regarding revenues or otherwise providingprotection to the holders
of obligations secured by such contracts
The State of Georgia issued General Obligation Bonds on
September 1 1974 Since that date no Authority bonds have
been issued for the payment of which the State of Georgia is
obligated and the good faith of the State is pledged Georgia
Education Authority Schools bonds which were defeased in
fiscal year ended June 30 1979 are included in grand total
of bonds outstanding See General Comments page 18 of this reportGEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
YEAR ENDED JUNE 30 1984GEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
COMBINED BALANCE SHEET ALL FUNDS
JUNE 30 1984
CURRENT ASSETS
Cash in Bank
Investments
FIXED ASSETS
Land and Buildings
GOVERNMENTAL
FUND TYPE
CAPITAL PROJECTS
2634242
29975518897
29978153139
GENERAL
FIXED
ASSETS
TOTAL
Memorandum
Only
2634242
29975518897
S 29978153139
113153196728 113153196728
Total Assets
S 29978153139 5 113153196728 S 143131349867
FUND EQUITY
FUND EQUITY
Investment in Fixed Assets
Fund Balance
Reserved
For Capital Projects
29978153139
113153196728 113153196728
29978153139
Total Fund Equity
S 29978153139 S 113153196728 S 143131349867
Note The audit of the Georgia state Financing and
Investment Commission was performed by an
Independent Public Accounting Firm
The accompanying notes are an integral part of these financial statementsGEORGIA STATE FINANCING AND INVESTMENT COMMISSION
CONSTRUCTION FUND
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
YEAR ENDED JUNE 30 1984
CASH RECEIPTS
Interest on Investments
Premium and Accrued Interest on Bonds Issued
Accrued Interest
Premium
Transfers
For Advance Retirement of Bonds
General Obligation Debt Sinking Fund
Georgia Building Authority
Georgia Building Authority Hospital
Georgia Building Authority Penal
Georgia Education Authority University
Georgia Highway Authority
Georgia Ports Authority
Georgia Rural Roads Authority
Jekyll Island State Park Authority
For Operations
Georgia State Financing and Investment Commission
Budget Fund
Construction Supplements Net on Refunds
Georgia Building Authority Hospital
Georgia Building Authority Penal
Human Resources Department of
Investigation Georgia Bureau of
Offender Rehabilitation Department of
University of Georgia
Net Income Receipts
NONINCOME
Sale of State of Georgia General Obligation Bonds
Good Faith Deposit on Unissued Bonds
Net Cash Receipts
BALANCE JULY 1 198 3
Cash
Investments
37195329
2417300
55 68959565
20542620
i 81152858
3309454
6 71536872
4 64332436
1 49517306
9122000
23238673
70 91711784
3274690883
39612629
3314303512

93500000 7185211784 3870908272
925022
74000000
40960978
46300000
50143175
180800885
12603500000
276740000
S 19113563
41469794751
200243710
3670664562
12880240000
9209575438
41450681188
DISBURSEMENTS
5g660256626
Regular Operating Expenses
Per Diem Fees and Contracts
Per Diem and Fees
Total Expense
CAPITAL OUTLAY
Capital Outlay Projects
Total Disbursements
BALANCE JUNE 30 1984
Cash
Investments
2634242
29975518897
29299900
227508303
256808203
20425295284
20682103487
29978153139
The audit of the Georgia State Financing and
Investment Commission was performed by an
Independent Public Accounting Firm
50660256626
The accompanying notes are an integral part of these financial statementsPUBLIC TRUST FUNDS
BALANCE SHEET
BY STATE UNITS
JPUBLIC TRUST FUNDS
BALANCE SHEET
JUNE 30 1984
STATE UNIT
Administrative Services Department of
Education
Education Department of
Public School Employees Retirement System
Regents of the University System of Georgia Board of
Teachers Retirement System
Employees Assurance Department State
Employees Retirement System
Judicial System
Superior Courts
Labor Department of
Legislative Retirement System Georgia
Secretary of state
Subsequent Injury Trust Fund
Trial Judges and Solicitors Retirement Fund
CASH IN
BANKS U S
TREASURY AND
TIME
DEPOSITS
2128431 S
7735388
00
175250067
889383295
00
00
1461355191
44695979471
3013742
131775932
718716563
875005
INVESTMENTS
2496611875
00
10663600881
00
336622568669
8460503505
112764842982
00
00
466504111
00
00
491318729
48086213085 S 471965950752
Audits being performed by Independent Public
Accounting Firms These audits were not
available at the time this report was published
The information shown above was furnished by the
Agencies
The accompanying notes are an integral part of these financial statementsPUBLIC TRUST FUNDS
BALANCE SHEET
JUNE 30 1984
TOTAL
FUND EQUITY LIABILITIES
RESERVED AND
ACCOUNTS TOTAL CURRENT FUND FUND
RECEIVABLE 70 ASSETS 2506870876 LIABILITIES 1163197 56 BALANCES 2390551120 EQUITY
S 81305 S 2506870876
00 7735388 00 7735388 7735388
00 10663600881 1583365 65 10505264316 10663600881
00 175250067 00 175250067 175250067
90546549 78 346566606942 123166 94 346554290248 346566606942
577764 39 8518279944 00 8518279944 8518279944
00 112764842982 7268959 73 112037947009 112764842982
00 1461355191 00 1461355191 1461355191
2971803 41 44993159812 00 44993159812 44993159812
00 469517853 127711 61 456746692 469517853
00 131775932 00 131775932 131775932
00 718716563 00 718716563 718716563
00 492193734 00 492193734 492193734
9417742328 529469906165
1026640149 528443266016 S 529469906165165
PRIVATE TRUST AND AGENCY FUNDS
BY STATE UNITSBALANCE SHEET
BY STATE UNITS
PRIVATE TRUST AND AGENCY FUNDS
JUNE 30 1934
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
Forestry Commission Georgia
Natural Resources Department of
Soil and Water Conservation Committee State
Defense Department of
Education
Education Department of
Public Telecommunications Commission Georgia
Regents of the University System of Georgia Board of
Student Finance Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative Expense Fund
Financing and Investment Commission Georgia State
General Assembly of Georgia
Governor Office of the
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Court Reporting of the Judicial Council Board of
Judicial Administrative Districts Georgia
Juvenile Court Judges Council of
Magistrate Courts Training Council Georgia
Labor Department of
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
Pardons and Paroles Board of
Personnel Board State Merit System of Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Subsequent injury Trust Fund
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE
21202951777 85910
3629277 00
7250 00
538197 00
4305967 00
324402435 00
1468625 00
18442978 800
00 00
2500 00
16358127 00
2250 00
938020377 00
13875 00
00 00
77898860 00
00 00
00 00
281363 00
1041431372 30231
3000 00
1208567 00
12607519 00
209930 00
11118351 00
00 00
2303628 00
00 00
00 00
2050115 00
68501199 00
00 00
111000 00
139655930 00
10421303 00
41113392 00
18002942 00
00 00
576410197 00
1396138 00
00 00
309558556 00
3875 00
00 00
S24824430872
116941
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY STATE UNITS
PRIVATE TRUST AND AGENCY FUNDS
JUNE 30 1984
LIABILITIES AND FUND EQUITY
TOTAL
CURRENT FUND EQUITY RESERVED L ABILITIES
TOTAL AND
ASSETS LIABILITIES FUND BALANCE FUND EQUITY
21203037687 18582307 211 84455380 212 03037687
3629277 84226 3545051 3629277
7250 7250 00 7250
538197 6500 531697 538197
4305967 203750 4102217 4305967
324402435 9341 3 24393094 3 24402435
1468625 18625 1450000 1468625
18443778 520204 17923574 18443778
00 00 00 00
2500 2500 00 2500
16358127 963005 15395122 16358127
2250 2250 00 2250
938020377 00 9 38020377 9 38020377
13875 13875 00 13875
00 00 00 00
77898860 00 77898860 77898860
00 00 00 00
00 00 00 00
281363 147625 133738 281363
1041461603 112790879 9 28670724 10 41461603
3000 3000 00 3000
1208567 645875 562692 1208567
12607519 18554 12588965 12607519
209930 00 209930 209930
11118351 11095851 22500 11118351
00 00 00 00
2303628 00 2303628 2303628
00 00 00 00
00 00 00 00
2050115 00 2050115 2050115
68501199 68501199 00 68501199
00 00 00 00
111000 111000 00 111000
139655930 139387835 268095 1 39655930
10421303 10421303 00 10421303
41113392 10297 41103095 41113392
18002942 1730922 16272020 18002942
00 00 00 00
576410197 86200 5 76323997 5 76410197
1396138 20950 1375188 1396138
00 00 00 00
309558556 137551027 1 72007529 3 09558556
3875 3875 00 3875
00 00 00 00
24824547813 502940225 24321607588 24824547813168
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
BY STATE UNITS
PRIVATE TRUST AND AGENCY FUNDS
YEAR ENDED JUNE 30 1984
STATE UNIT
Administrative Services Department of
Agriculture Department of
Audits Department of
Banking and Finance Department of
Community Affairs Department of
Comptroller General
Conservation
Forestry Commission Georgia
Natural Resources Department of
Soil and Water conservation committee State
Defense Department of
Education
Education Department of
Pubic Telecommunications Commission Georgia
Regents of the University System of Georgia
Board of
Student Finance Commission Georgia
Teachers Retirement System Expense Fund
Employees Retirement System Administrative
Expense Fund
Financing and investment Commission Georgia
State
General Assembly of Georgia
Governor Office of the
Human Resources Department of
Industry and Trade Department of
Investigation Georgia Bureau of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Administrative Office of the Courts
Court Reporting of the Judicial Council
Board of
Judicial Administrative Districts Georgia
Juvenile Court Judges Council of
Magistrate Courts Training Council Georgia
Labor Department of
Law Department of
Medical Assistance Department of
Offender Rehabilitation Department of
pardons and Paroles Board of
Personnel Board State Merit System of
Personnel Administration
Public Safety Department of
Public Service Commission
Revenue Department of
Secretary of State
Subsequent Injury Trust Fund
Transportation Department of
Veterans Service State Department of
Workers Compensation State Board of
CASH BALANCE
JULY 1 1983
16178333557 S
2270550
496354
1766107
456385812
2326557
11287965
231472
1750
15366590
969512790
7125
46467359
49262
994851669
4000
23310184
2295499
221660
85954
566893
83458172
3250
144784417
8934209
24090189
14412513
546558803
746429
100690904
1875
CASH RECEIPTS
70400342952 i
528662378
153330494
79213141
115602999
185679678
484785706
929191462
12886957
99849592
998073898
83436634
1970943282
50866308
39904966
185894781
22225410
200729600
184705650
12644759359
96694127
376323667
91397744
75294326
480867318
9482475
3035715
10091876
1617343
4826127
1492373013
245352620
168308549
2577272584
180070695
1356558157
1416561051
92587673
95695358671
235475772
4051676
4435833867
84059445
105497808
DISBURSEMENTS
65375724732 i
527303651
153323244
79171298
113063139
317663055
485643638
922036449
13118429
99848842
997082361
83434384
2002435695
50859558
39904966
154463280
22225410
200729600
184473549
12598179656
96695127
398425284
81085724
75306056
469834921
9482475
2524837
10091876
1617343
3342905
1507329986
245352620
168200799
2582401071
178583601
1339534954
1412970622
92587673
95665507277
234826063
4051676
4226966215
84057445
105497808
CASH BALANCE
JUNE 30 1984
21202951777
3629277
7250
538197
4305967
324402435
1468625
18442978
16353127
2250
938020377
13875
77898860
281363
1041431372
3000
1208567
12607519
209930
11118351
2303628
2050115
68501199
111000
139655930
10421303
41113392
18002942
576410197
1396138
309558556
3875
s 19631312620 SI98610077546 193416959294
The accompanying notes are an integral part of these financial statementsSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITSSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
ADMINISTRATIVE SERVICES DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Administrative Services as presented on page 18 of unit report
provided for expenditures totaling 11635298200 A comparison of anticipated funds available and budgeted expenditures
to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Utilities
Rents and Maintenance Expense
Payments to Department of Administrative
Services Fiscal Administration
Direct Payments to Georgia Building
Authority for Operations
Direct Payments to Georgia Building
Authority for Capital Outlay
Direct Payments to Georgia Building
Authority for Authority Lease Rentals
Telephone Billings
Materials for Resale
Public Safety Officers Indemnity Fund
Unemployment Compensation Reserve
Excess of Funds Available over Expenditures
OVER
UNDER
2939714000
00
8684884200
2939714000 00
1067604 1067604
8181744581 503139619
11624598200 S 11122526185 502072015
5700000 97961646 11220487831 92261646
11630298200 409810369
2842563700 2798387485 44176215
655359600 624863783 30495817
18279300 16479649 1799651
47946500 31693811 16252689
52404700 48233874 4170826
358058400 333283649 24774751
697197400 658431187 38766213
290822200 290007442 814758
46500300 43891569 2608731
394640400 371184659 23455741
3501200 3340110 161090
2124391100 1893949107 230441993
259807800 259807800 00
17736900 17736900 00
10000000 10000000 00
85000000 85000000 00
2910117100 2754640589 155476511
793144800 787792531 i 5352269
21680000 21680000 00
1146800 1146728 72
S 11630298200 11051550873 168936958 578747327
S 168936958
STATE UNITS 17
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
AGRICULTURE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Agriculture as presented in unit report provided for expenditures
totaling 3002740200 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services I
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Market Bulletin Postage
Athens Veterinary Laboratory Contract
Tifton Veterinary Laboratory Contract
Poultry Veterinary Diagnostic Laboratories in
Canton Dalton Douglas Oakwood Royston
Statesboro and Tifton
Veterinary Fees
Indemnities
Advertising Contract
Payments to Georgia Agrirama Development Authority
for Operations
Renovation Construction Repairs and Maintenance
Projects at Major and Minor Markets
Contract Federation of Southern Cooperatives
Excess of Funds Available over Expenditures
2525858300 25 25858300 00
341932000 3 66216658 24284658
134949900 1 20149617 14800283
3002740200 30 12224575 5 9484375
1979080600 S 19 75257075 3823525
259766600 2 57444095 2322505
85466400 85218322 248078
41668200 41519530 148670
49994000 49558364 435636
28631500 28495177 136323
25131800 21430661 3701139
59254600 59123200 131400
38460000 35317925 3142075
26815000 26636357 178643
20557200 20557200 00
50600000 50600000 00
45274100 45274100 00
83658000 83658000 00
99854200 99854200 00
55600000 55473825 126175
6800000 6764274 35726
9500000 9500000 00
27128000 27128000 00
7500000 7388271 111729
2000000 2000000 00
3002740200 s 29 88198576 24025999 14541624
24025999
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
AUDITS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The tota approved budget for the parent of Audits a presented on pagalcf import Pxd orpei
tures totaling 699289200 A comparison of anticipated funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services and Operations
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
603356200 95933000 603356200 90504485 00 5428515
6 99289200 693860685 5428515
699289200 670917724 s 28371476
22942961 22942961
BANKING AND FINANCE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
for ipenditure
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
I UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
350908700 340156500 10752200
290572500
14529700
25000000
1655000
570000
1975000
12780000
3726500
100000
30908700

284468040
13193221
22621159
1204680
569293
1785652
12754431
2842324
00
339438800
717700 S
6104460
1336479
2378841
450320
l 707
1 189348
25569
884176
100000
11469900
717700STATE UNITS 17
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMMUNITY AFFAIRS DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Community Affairs as presented in unit report provided for expendi
tures totaling 12163216100 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
535071700
11623644400
4500000
12163216100
534015700
10403049944
13614427
1056000
1220594456
9114427
10950680071 1212536029
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Felony Expenses
Contracts with Area Planning and Development
Commissions
Local Assistance Grants
Grants to Revitalization Projects
Special Grants
Appalachian Regional Commission Matching Grants
Economic Development Grants
Appalachian Regional Commission Assessment
Appalachian Regional Commission Grants Federal
Community Development Block Grants Federal
Juvenile Justice Grants Federal
Job Training Partnership Act Service Delivery
Areas Contracts
Job Training Partnership Act PassThru Grants
HUD Solar Energy Grants
Job Training Partnership Act Veterans Grant
Excess of Funds Available over Expenditures
00 2271379 2271379
S 12163216100 S 10952951450 1210264650
371865600 367791894 4073706
17497300 16525023 972277
21232900 18505928 2726972
1210000 1233092 23092
11780800 9750946 2029854
4868500 4457031 411469
860000 679637 180363
24341100 23249912 1091188
10726000 8358504 2367496
155057500 143259315 11798185
594000 593948 52
124402500 124402500 00
33500000 33500000 00
5000000 5000000 00
1000000 1000000 00
2500000 2500000 00
18000000 18000000 00
8977700 8977700 00
850000000 00 850000000
5737610000 5633164641 104445359
128244000 101529258 26714742
64000000 64000000 00
4518109400 4345301700 172807700
43650000 2651619 40998381
8188800 8188800 00
12163216100 S 10942621448 1220594652
10330002 S 10330002
The above comparison indicates that Motor Vehicle Equipment Purchases were overspent in the amount of 23092
overexpenditure is in violation of Section 56 of the Supplemental Appropriations Act of 19831984
174
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
COMPTROLLER GENERAL
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Comptroller General as presented on page 18 of unit report provided for expendi
tures totaling 701836400 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchas
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
OVER
UNDER
Excess of Funds Available over Expenditures
605198400 605198400 00
86432600 86198626 233974
10205400 9730800 474600
701836400 701127826 708574
532644100 528447846 4196254
46798900 38850523 7948377
17253000 16355609 897391
7200000 6813800 386200
15538000 14850630 687370
1349400 1213934 135466
19641400 18942549 698851
46932500 46932400 100
11820300 11399275 421025
2658800 2357525 301275
701836400 5 686164091 14963735 S 15672309
14963735
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
FORESTRY COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Forestry Commission as presented in unit report provided for expenditures
totaling 2770942100 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Contractual Research
Payments to the University of Georgia
School of Forestry for Forest Research
Ware County Grant
Wood Energy Program
Excess of Funds Available over Expenditures
j 2267270800 2261670800 5600000
126866100 134788853 7922753
376805200 381480678 4675478
2770942100 2777940331 S 6998231
1800965900 1799061440 1904460
513610400 511814988 1795412
10693000 10551510 141490
90827500 90741597 85903
8432500 8129493 303007
118839000 118705918 133082
29037500 26907939 2129561
1821200 1821100 100
62987000 60373579 2613421
22945500 19759956 3185544
38700000 37729512 970488
21630000 21626647 3353
30000000 30000000 00
6000000 6000000 00
14452600 13634244 818356
2770942100 2756857923 14084177
21082408 S 21082408
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
NATURAL RESOURCES
DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Natural Resources as presented in unit report provided for expendi
tures totaling 722059200 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
Postage
Land and Water Conservation Grants
Recreation Grants
Water and Sewer Grants
Solid Waste Grants
Contract with U S Geological Survey for Ground
Water Resources Survey
Contract with U S Geological Survey for
Topographic Maps
Capital Outlay Repairs and Maintenance
Capital Outlay Shop Stock
Capital Outlay Heritage Trust
Cost of Material for Resale
Payments to Lake Lanier Islands Development
Authority
Contract Special Olympics Inc
Georgia Sports Hall of Fame
Capital Outlay Heritage Trust Wildlife
Management Area Land Acquisition
Capital Outlay User Fee Enhancements
Capital Outlay Buoy Maintenance
Capital Outlay Consolidated Maintenance
Technical Ass stance Contract
Contract Georgia Rural Water Association
National Park Service
National Park Service Emergency Jobs Bill
Small Business Administration Emergency Jobs Bill
Land and Water Emergency Jobs Bill
Georgia Boxing Commission
Excess of Funds Available over Expenditures
OVER
UNDER
4795267700 4786857800 8409900
1737529700 1666343390 71186310
887862100 882229712 5632388
7420659500 7335430902 85228598
1399700 65822855 64423155
7422059200 S 7401253757 20805443
5 3645011500 S 3637651163 7360337
803943600 797624095 6319505
48256000 46245653 2010347
122311800 121764327 547473
48359400 46017007 2342393
127505600 124604870 2900730
36276300 34477231 1799069
94324400 94235268 89132
76025700 73490683 2535017
229219200 227911505 1307695
498700 483601 15099
151300000 151300000 00
29690300 28526519 1163781
340000000 271562459 68437541
35505000 35505000 00
602900000 602900000 00
150000000 150000000 00
25043700 25043700 00
12500000 12500000 00
163254200 162546649 707551
25000000 24218458 781542
25675000 25331366 343634
97500000 92018656 5481344
49470000 49470000 00
18600000 18600000 00
5000000 5000000 00
35000000 00 35000000
115680000 114783489 1 896511
2000000 1990162 1 9838
31437500 29492836 i 1944664
10000000 10000000 00
1000000 1000000 00
33140400 30790000 2350400
64166900 64166900 00
84540000 84211212 328788
81750000 81750000 00
174000 00 174000
S 7422059200 7277212809 144846391
124040948 124040948
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
CONSERVATION
SOIL AND WATER CONSERVATION COMMITTEE STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Soil and Water Conservation Committee as presented in unit report provided
for expenditures totaling 86553600 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Per ional Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
s 85414300 5 81045500 4368800
1139300 1139118 182
86553600 S 82184618 4368982
56459900 53815756 2644144
5484800 5298607 186193
5482200 4723774 758426
1800600 1799648 952
465000 458991 6009
450000 447836 2164
2562600 2562060 540
1420000 1368909 51091
12428500 11358507 1069993
86553600 81834088 350530 4719512
350530
178
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
DEFENSE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Defense as presented on pag18 of unireport provided
tures totaling 931805000 A comparison of anticipated funds available ana ouageteu p
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
309293200
619709200
2802600
9 31805000
309293200
604087215
5024446

918404861
00
15621985
2221846
13400139
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and contracts
Capital Outlay
Utilities
National Guard Units Grants
Georgia Military Institute Grant
Civil Air Patrol Contract
Local Civil Defense Grants Project Application
Repairs and Renovations
Local Civil Defense Grants Emergency Management
Agency
Grants to others
Excess of Funds Available over Expenditures
454348400
168213100
4746200
1000000
4310000
2849500
1101000
596000
6430900
10383800
17447300
126116200
41770000
1800000
4000000
6400000
10180000
68300000
1812600
931805000

4 52089735 S 2258665
1 59953425 8259675
3639522 1106678
997915 2085
3622673 687327
2754547 94953
1018076 82924
576000 20000
6122606 308294
8218025 2165775
13638735 3808565
1 24987619 1128581
41770000 00
1800000 00
4000000 00
4859919 1540081
9192992 987008
68271688
1812600
909326077
9078784
28312 00
22478923
S 9078784
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
179
EDUCATION
EDUCATION DEPARTMENT OF
A EDUCATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Education A Budget as presented in unit report provided for
expenditures totaling 175836595900 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Utilities
APEG Grants
Salaries of Instructional Personnel
Code Section 202157a
Salaries of Instructional Personnel
Code Section 202152
Salaries of Instructional Personnel
Code Section 202153
Salaries of Student Supportive Personnel
Salaries of Administrative and
Supervisory Personnel
Special Education Leadership Personnel
Instructional Media
Instructional Equipment
Maintenance and Operation
Sick and Personal Leave
Travel
Pupil Transportation Regular
Isolated Schools
NonAPEG Grants
Education of Children of LowIncome
Families
Teacher Retirement
Instructional Services for the Handicapped
Preparation of Professional Personnel in
Education of Handicapped Children
Tuition for the Multihandicapped
Severely Emotionally Disturbed
Compensatory Education
School Lunch Federal
School Lunch State
Staff Development
Supervision and Assessment of Students
and Beginning Teachers and Performance
Based Certification
Cooperative Educational Service Agencies
Superintendents Salaries
High School Program
Area VocationalTechnical Schools
Junior College Vocational Program
Quick Start Program
147781643400
27974623800
80328700
147751643400
24972334773
72845046

OVER
UNDER
30000000
3002289027
7483654
175836 595900 172796 823219 3039772681
00 147392910 147392910
175836595900 S 172944216129 2892379771
1757576100 1748015002 9561098
286037400 259223373 26814027
104574100 88653625 15920475
1570000 1473295 96705
62738700 54938113 7800587
11122200 7507943 3614257
113532100 115929058 2396958
201118200 195678755 5439445
52536200 48454206 4081994
590818500 516013288 74805212
4500500 3054201 1446299
61168833700 61160516860 8316840
10698124000 10698069314 54686
2640004100 2623189207 16814893
2603376100 2603291233 84867
7224014300 7224008492 5808
327831800 322031833 5799967
2005194900 1998582498 6612402
69188100 69740386 552286
9397885900 9395737156 2148744
556998600 555178964 1819636
100962600 102298192 1335592
8548275700 8528844579 19431121
54187200 52453316 1733884
9724134200 8396780861 1327353339
11487121300 11487121300 00
2387607000 2387606965 35
6435500 6435500 00
117491800 117491654 146
1709723100 1653702300 56020800
1667081000 1667076000 5000
9487622400 9069371701 418250699
1741546900 1738624448 2922452
71644800 71611323 33477
364709000 364709000 00
394447100 394446960 140
514488400 512577828 1910572
2918324200 2717460178 200864022
5615427800 5547823318 67604482
174643300 167523027 7120273
306000000 305909451 90549
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION continued
EDUCATION DEPARTMENT OF continued
EDUCATION DEPARTMENT OF continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES continued
NonAPEG GRANTS continued
Special Projects
Comprehensive Employment and Training
Vocational Research and Curriculum
Adult Education
Salaries and Travel of Public Librarians
Public Library Materials
Talking Book Centers
Public Library Maintenance and Operation
Public Library Construction
Instructional Aides
Teacher Health Insurance
Capital Outlay
Grants to Local School Systems for
Educational Purposes
Salaries of Extended PreSchool Personnel
Child Care Lunch Program Federal
Career Education
Supplemental Education Centers and
Services
Transportation for Refugee Children
Nutrition Education
School Library Materials and Textbooks
Teacher Health Insurance Retired
Chapter II Block Grant Flow Through
Excess of Funds Available over Expenditures
26486400
249460200
49153900
394323800
455362000
369290500
68452700
271460700
129799400
982748100
3679165200
22000000
7800000000
1253145400
1253024700
2451100
5168500
17537600
2456000
2316400
620400000
912944500
OVER
UNDER
26486400
123600555
45848800
357020958
452988305
256979500
68452700
271460700
129799400
981600700
3703770972
22000000
7800000000
1253145400
1199611276
1543000
3083317
17487472
460800
1991976
620390000
897001328
175836595900 S 173213878 262
s 269662133 i
00
25859645
3305100
37302842
2373695
12311000
00
00
00
1147400
24605772
00
00
00
f1 53413424
I 908100
1 2085183
50128
1995200
324424
10000
f 15943172
2622717638
1 269662133
The above comparison indicates that Computer Charges were verspent in the amount of J23 96958 APEGJrfor
tures are in violation of Section 56 of the Supplemental Appropriations Act of 19831984STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
EDUCATION
DEPARTMENT OF
B INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
Ts tal aPPJed budget for the Institutions of the Department of Education B Budget as presented in unit report
In Icfff r fPendles totaling 31916062300 A comparison of anticipated funds available and budgeted expenditures
to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Utilities
Excess of Funds Available over Expenditures
OVER
UNDER
S 1598511000 s 1598511000 00
152027000 109768676 42258324
162024300 143183349 18840951
1912562300 1851463025 5 61099275
3500000 7469893 3969893
S 1916062300 S 1858932918 S 57129382
5 1394728600 S 1371713980 23014620
249459700 218886914 30572786
7255400 5806999 1448401
5860000 5466727 393273
3534500 2492444 1042056
19649500 18882020 767480
10528500 10854837 326337
10685000 10400141 284859
15121500 12486511 2634989
31675400 28595661 3079739
167564200 S 160088206 1845674440 13258478 7475994
1916062300 70387860
13258478
The above comparison indicates that Computer charges were overspent in the amount of 3326337
is in violation of Section 56 of the Supplemental Appropriations Act of 19831984
This overexpenditureSTATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
EDUCATION DEPARTMENT OF
C PQSTSECONDARY VOCATIONAL EDUCATION BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Board of Posecony Vocatronal Euoation of VLSTif
arandetendSrlraotS llaTlTArTlll may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
BUDGETED
6876600
9404700
16281300
ACTUAL
OVER
UNDER
6876600 00
8439742 964958
964958
15316342
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
12683600
376200
550300
171200
886200
1113800
500000
16281300

12319041 364559
218451 157749
326891 223409
3483 167717
881628 4572
1113800 00
260300 239700
15123594
192748
1157706
192748STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
t iThS Jtai0aPProved budget for the Public School Employees Retirement System Expense Fund provided for expenditures
totaling 51198615300 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
1198615300 S
1198615300 S
Payments to Employees Retirement System
Employer Contributions
Excess of Funds Available over Expenditures
16805300
1181810000
1198615300

16805250
1181810000
1198615250
50
50
00
EDUCATION
PUBLIC TELECOMMUNICATIONS COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Public Telecommunications Commission as presented in unit report provided
for expenditures totaling 583672000 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
387894100
3610000
192167900
583672000
583672000 S
383859400
3782607
193585962
581227969
582918661
4034700
172607
1418062
2444031
753339
Personal Services
Operating Expenses
Excess of Funds Available over Expenditures
308016200
275655800
583672000

302541463 5474737
272934573 2721227
575476036
7442625 STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
ED UC AT ION
REGENTSOF THE UNIVERSITY SYSTEM OF GEORGIA BOARD OF
HiESIDENT INSTRUCTION AND UNIVERSITY SYSTEM INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget forthe Resident Xnstruction anacvity S IntitfofntB
units as shown on Schedule 18 pages 70 and 71 of unit report
t srratesnriiroi ssLsyrsTsass svsssss jhsjmkwssss
actuaTfunds aailaSleanf expendibles for operations units of the university System of Georgia
That portion of the approved
Regents of the University System of
unit report provided for expenditures totaling 1337000000
expenditures to actual funds available and expenditures may be
budget for the Resident Instruction and University System Institutions of the Board of
Borgia eliminating the allocations to the io
A comparison of anticipated funds
summarized as follows
f
dgeted
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Authority Lease Rentals
Excess of Funds Available over Expenditures
10 2 58 8 782 000 000 00 00 s
t 13 370 000 00
13 370 009 00

1058800000 S 00
193400100 84799900
1252200100 84799900
1252200100
84799900
3
BOARD OF
EDUCATION
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
B REGENTS CENTRAL OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Regent Central Office of ofRegents of7rJSyof 0i
anticipated fundTaaile STbtJESo funL available and expenditures may be summarized as
follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
1750472100 S
1883400
322721500
62797300
566740000
54750000
50000000
20000000
656346700
19000000
1750472100
9319218
1759791318
312216071
78236566
553895000
48750000
50000000
20000000
639729800
19000000
Personal Services
Operating Expenses
Southern Regional Education Board Payments
Medical Scholarships
Regents Opportunity Grants
Regents Scholarships
Grants to Junior Colleges
Rental Payments to Georgia Military College
Excess of Funds Available over Expenditures
The above comparison indicates that Operating Expenses were overspen f0 of 15439266
ture is in violation of Section 56 of the Supplemental Appropriations Act of 19831984
00
7435818
7435818
10505429
15439266
12845000
6000000
00
00
16616900
00
S 30528063
37963881
This overexpendiSTATE UNITS 18
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
STUDENT FINANCE COMMISSION GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Student Finance Commission as presented on page 16 of unit report provided
for expenditures totaling 2084068100 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Telecommunications
Per Diem Fees and Contracts
Payment of interest and Fees
Guaranteed Educational Loans
Tuition Equalization Grants
Student Incentive Grants
Law Enforcement Personnel Dependents Grants
North Georgia College ROTC Grants
Georgia Military Scholarship Grants
Osteopathic Medical Loans
Excess of Funds Available over Expenditures
1588972000 15 83522200 5449800
104128300 00 1 04128300
390967800 2 59199194 1 31768606
2084068100 s 18 42721394 2 41346706
212641000 s 2 04773759 7867241
27745500 26752298 993202
4840000 4401313 438687
5500000 4318431 1181569
2650100 1783843 866257
7122000 7081710 40290
8769000 7578804 1190196
32000000 25300000 6700000
320000000 2 00000000 1 20000000
1069500000 10 69500000 00
364050500 2 59922200 1 04128300
3700000 3500000 200000
13750000 13500000 250000
6400000 6400000 00
5400000 5400000 00
i ttis4ol44aioa s 18 40212358 H 2 43855742
25Il02a s 250Q36
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EDUCATION
TEACHERS RETIREMENT SYSTEM EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
228900000
304635300
533535300 S
ACTUAL
OVER
UNDER
228900000
282754640
511654640
00
21880660
21880660
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
00
533535300
7423537
519078177
7423537
14457123
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Cost of Living Increases for Local Retirement
System Members
Floor Fund for Local Retirement Systems
Excess of Funds Available over Expenditures
164247800
8019200
2400000
5382500
1675200
60655100
11107000
5348500
37800000
8000000
101500000
127400000
533535300

155876877
6679208
2287982
5295537
1031749
57373829
11106900
5017630
36234027
7992917
98719203
124631859
512247718
6830459 S
8370923
1339992
112018
86963
643451
3281271
100
330870
1565973
7083
2780797
2768141
21287582
6830459STATE UNITS 11
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
EMPLOYEES RETIREMENT SYSTEM ADMINISTRATIVE EXPENSE FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Employees Retirement System Administrative Expense Fund provided for expenditures
totaling 196752800 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
CostofLiving Increases Other Retirees
Excess of Funds Available over Expenditures
OVER
UNDER
42500000 42500000 00
154252800 151699258 2553542
196752800 194199258 S 2553542
5 61655100 5 61596876 58224
1912800 1269628 643172
840000 463612 376388
2200000 1976743 223257
947000 800048 146952
18500000 18407893 92107
7404600 7404600 00
1163300 1124854 33446
53240000 52436054 803946
6390000 6218950 171050
42500000 42500000 00
196752800 194199258 2553542
00 s 00
FINANCING AND INVESTMENT COMMISSION GEORGIA STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia State Financing and Investment Commission provided for expenditures totaling
117966400 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
117966400
OVER
UNDER
93631000 24335400
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
00 625908 625908
117966400 94256908 23709492
86265500 t 70952947 15312553
4020000 3435750 584250
800000 573797 226203
100000 00 100000
400000 240687 159313
1743100 1057180 685920
8613000 8612800 200
1324800 1059286 265514
14700000 6456600 92389047 1867861 8243400
117966400 25577353
1867861
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GENERAL ASSEMBLY OF GEORGIA
FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for operations of the GeneralAssembly of Georgra was J 297 00jl other revenue
oO Snenll if GTIT tlTy Borgia were Si81577600 rn the fiscal year ended
June 30 1984
GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA
A GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA ISSUED
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State of Georgia General Obligation Debt sinking FuncJf1
STgIeOOA parlsoTof Iipfted funtTalarlabie aTAudgetedpendltures to actual funL available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
General Obligation Debt Sinking Fund
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
S 13344699700 13250056700 94643000
S 13344699700 13250056700 94643000
S 00 S 00
GENERAL OBLIGATION DEBT SINKING FUND STATE OF GEORGIA
SB1GENERAL OBLIGATION DEBT SINKING FUND STATEOF GEORGIA NEW
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for theState of Georgia General Obligation Debt Sinking Fund New f
XgOoToO fcomparSnFofantrci expenditures to actual fundavailable and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
General Obligation Debt Sinking Fund
Excess of Funds Available over Expenditures
BUDGETED
ACTUAL
OVER
UNDER
S 855300000 854395000 905000
S 855300000 854395000 905000
5 00 S 00STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GOVERNOR OFFICE OF THE
A GOVERNORS OFFICE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Governors Office A Budget as presented on page 24 of unit report provided for
expenditures totaling 270278 700 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Cost of Operations
Mansion Allowance
Intern Stipends and Travel
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
2 49756500 5 249756500 00
4810000 4099918 710082
15712200 14709648 1002552
2 70278700 268566066 1712634
1 85183600 5 185183530 70
4000000 4000000 00
26850000 24857245 1992755
40368900 38927445 1441455
1250000 1069715 180285
1050000 1050000 00
370000 282486 87514
6991300 6991300 00
1114900 1024910 89990
3100000 70278700 2940136 266326767 2239299 159864
2 S 3951933
2239299
GOVERNOR OFFICE OF THE
A GOVERNORS EMERGENCY FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Governors Emergency Fund was 221500000 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
221500000
221500000
EXPENDITURES
Transfer to Other State Budget Units
Excess of Funds Available over Expenditures
221500000
221500000STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GOVERNOR OFFICE OF THE
B PLANNING AND BUDGET OFFICE OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
o actual funds available and expenditures may be summarized as fellows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
BUDGETED
348496700 S
26904100
7648100
383048900
ACTUAL
OVER
UNDER
348496700 0
14911057 11993043
8811838 1163738
10829305
372219595
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
383048900
11113336
383332931
11113336
284031
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer charges
Real Estate Rentals
Telecommun ic ation s
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
300914200
9550000
4305100
3320000
400000
14478000
19084000
5587500
25410100
383048900
98946732
9498582
3833157
2738497
400000
14477943
19083600
4606192
24388631
1967468
51418
471943
581503
00
57
400
981308
1021469
377973334 5075566
5359597 s 5359597STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GOVERNOR OFFICE OF THE
C UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Units Attached for Administrative Purposes Only of the Office of the Governor
Budget as presented on page 26 of unit report provided for expenditures totaling 1771979900 A comparison of
anticipated funds available and budgeted expenditures to actual funds available and expenditures may be summarized as
follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
392400500
1275334000
104245400
1771979900
392400500
685175156
59928092
00
590158844
44317308
1137503748 634476152
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
536413564
536413564
1771979900
1673917312
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Art Grants State Funds
Art Grants Federal Funds
Art Grants Donations
Art Grants Governors Emergency Fund
Excess of Funds Available over Expenditures
233310500
16002100
5958300
10476300
2200000
2825000
25838000
12983700
1274466500
13274200
48845300
4100000
2800000
1771979900

214912063
10475854
5078750
5497336
864743
2569899
25836596
11921465
849259583
132174200
39244034
2715353
2800000
1303349876
370567436
18398437
5526246
879550
4978964
1335257
255101
1404
1062235
25206917
00
9601266
1384647
00
468630024
370567436STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
GRANTS STATE AID
TO COUNTIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Aid Grants to counties provided for expenditures totaling 1126701300
parish of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
A comparison of anticipated
summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
1126701300 S
195000000
931701300
1126701300
1126701300
1950000 9317013 00 00
11267013 00
00
OVER
UNDER
00 00
00
s 00
GRANTS STATE AID
TO INCORPORATED MUNICIPALITIES
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Aid Grants to Incorporated Municipalities provided for expenditures totaling
12467Ou1o A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Regular Operating Expenses
Capital Outlay
Excess of Funds Available over Expenditures
1246700000 1246700000 S
315000000
931700000
12 46700000
315000000 931700000
1246700000
00
OVER
UNDER
00 00
00
s 00
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF
A DEPARTMENTAL OPERATIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Departmental Operations of the Department of Human Resources A Budget as
presented in unit report provided for expenditures totaling 71944496800 A comparison of anticipated funds available
and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
25306853900
42530134900
3826594500
71663583300
25213095100
40885536278
3380955906
93758800
1644598622
445638594
69479587284 2183996016
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Utilities
Postage
Grants for Regional Prenatal and Postnatal
Care Programs
Crippled Children Benefits
Crippled Children Clinics
Kidney Disease Benefits
Cancer Control Benefits
Benefits for Medically Indigent High Risk
Pregnant Women and Their Infants
Family Planning Benefits
Benefits for Midwifery Program
GrantInAid to Counties
Work Incentive Benefits
Grants to Fulton County for 24hour Emergency
Social Services
Benefits for Child Care
Homemaker Meals
Chatham County Homemaker Project
Douglas County Homemaker Project
Fulton County Homemaker Project
Grants for Nephrology Centers
Case Services
E S R P Case Services
SSISupplement Benefits
AFDC Benefits
Local Services Benefits Payments Grants
Grants to Counties for Social Services
Contract with Vocational Rehabilitation
Community Facilities
Contract for the Purchase of Clotting Factor
for the Hemophilia Program
Contract with the Affirmative Industries
Contract with Emory University for Arthritis
Research
Grant for Epilepsy Program
Grants to Grady Hospital for Cystic Fibrosis
Program
Contract for Scoliosis Screening
Menninger Group Homes
Contract Georgia Advocacy Office Incorporated
Grant for Teenage Pregnancy Prevention Program
280913500
486768582
205855082
71944496800 S 69966355866 1978140934
10572805400 5 10407259950 165545450
7823731900 7389515599 434216301
303454900 280595260 22859640
17600500 9659467 7941033
165668500 124971754 40696746
91986100 75911512 16074588
1436163200 1397689970 38473230
552051600 543555487 8496113
339702800 297715484 41987316
8839503400 8409103385 430400015
135195600 121387843 13807757
105685000 102611438 3073562
186387400 178172746 8214654
387900000 387900000 00
500601600 452181943 48419657
55457200 47319497 8137703
79487100 49155652 30331448
272206400 251011232 21195168
521506500 361524519 159981981
30153000 29641697 511303
24694800 17106817 7587983
3914682500 3860769102 53913398
51398000 43831359 7566641
18240000 18240000 00
1641604300 1629479599 12124701
9443700 7397446 2046254
44821300 44223768 597532
11439400 10633022 806378
29678200 29678161 39
22050000 22050000 00
1773039800 1600541286 172498514
7500000 3784529 3715471
3620000 00 3620000
20182571600 19643218956 539352644
6276533800 6294177480 17643680
4650731300 4649263357 1467943
383000000 382999992 08
10000000 10000000 00
10800000 10800000 00
20500000 20500000 00
6500000 6500000 00
4000000 4000000 00
11500000 11500000 00
36600000 36600000 00
21500000 21500000 00
25000000 24932976 67024
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF continued
A DEPARTMENTAL OPERATIONS continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
EXPENDITURES continued
Contract Cancer Research at Emory
Contract MaconBibb County Hospital Authority
Cerebral Palsy Contract
Grants to Counties for Metabolic Disorders
Screening and Testing
Contract with Auditory Educational Clinic
Excess of Funds Available over Expenditures
11300000
300000000
14000000
4500000
6000000
OVER
UNDER
11300000
300000000
14000000
4493610
6000000

00
00
00
63 90
00
71944496800 69656405895 2288090905
309949971 S 309949971
The above comparison indicates that Local Services Benefits Payments Grants were overspent in the amount of 17643680
This overexpenditure is in violation of Section 56 of the Supplemental Appropriations Act of 19831984
HUMAN RESOURCES DEPARTMENT OF
B HEALTH PLANNING AND DEVELOPMENT STATE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Health Planning and Development of the Department of Human Resources B
Budget as presented in unit report provided for expenditures totaling 93697500 A comparison of anticipated funds
available and budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
1 UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Excess of Funds Available over Expenditures
45223200 45223200 00
43474300 40289841 3184459
5000000 4658136 341864
93697500 90171177 3526323
i 62369700 62326931 42769
4720200 4007437 712763
459900 457741 2159
210000 162689 47311
83800 00 83800
2200000 2131448 68552
8020000 7795949 224051
2480000 2144200 335800
11993900 10032260 1961640
1160000 1112502 47498
S 93697500 90171157 20 S 3526343
20
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
HUMAN RESOURCES DEPARTMENT OF
C COMMUNITY MENTAL HEALTHMENTAL RETARDATION YOUTH SERVICES AND INSTITUTIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Community Mental HealthMental Retardation Youth Services and Institutions of the
Department of Human Resources C Budget as presented in unit report provided for expenditures totaling 43901565000
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures may be
summarized as follows
FUNDS AVAILABLE
OVER
t UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
28935367600
4514260822
9670208824
289483 99500
4341617200
10602098300
43892115000 43119837246 772277754
13031900
172643622
931889476
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
Utilities
Postage
Grants to CountyOwned Detention Centers
Drug Abuse Contracts
Day Care Centers for the Mentally Retarded
MR Day Care Center Motor Vehicle Purchases
Supportive Living Staff
Supportive Living Benefits
Georgia State Foster GrandparentSenior
Companion Program
Community Mental Health Center Services
Project Rescue
Project ARC
Project Friendship
Group Homes for Autistic Children
Uniform Alcoholism Projects
Child Care Benefits
Community Mental Retardation Staff
Community Mental Retardation Residential Services
Excess of Funds Available over Expenditures
9450000 459898068 450448068
43901565000 S 43579735314 321829686
23538685200 23393232472 145452728
3102790500 3026922755 75867745
59178500 54902307 4276193
49627200 48167282 1459918
9089000 7935876 1153124
176038000 174443836 1594164
209975600 203030365 6945235
35457500 34857365 600135
232959100 220117120 12841980
302769900 295415433 7354467
143757500 143009244 748256
74244000 74244000 00
1558237500 1450467488 107770012
20021000 19951273 69727
196087400 196087400 00
92345100 92345100 00
5144208500 5121683335 22525165
156004800 161285038 5280238
136586200 133694705 2891495
512986500 496248800 16737700
53021200 53021200 00
6277540000 6047970553 229569447
28770000 28770000 00
18219900 18219900 00
24750000 24193265 556735
26563700 26653406 89706
261377100 253978624 7398476
1600000 1467975 132025
311989500 305384930 6604570
1146684600 1121857190 24827410
5 43901565000 S 43229558237 350177077 S 672006763
350177077
The above comparison indicates that the MR Day Care Center Motor Vehicle Purchases were overspent in the amount of
5280238 and the Group Homes for Autistic Children were overspent in the amount of 89706 These overexpenditures are
in violation of Section 56 of the Supplemental Appropriations Act of 19831984STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
INDUSTRY AND TRADE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
approved budget for the Department of Industry and Trade as presented on page 20 of unit report provided
s totaling 1107558600 A comparison of anticipated funds available and budgeted expenditures to actual
The total
for expenditures
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Local Welcome Center Contracts
Advertising
Georgia Ports Authority Authority Lease Rentals
Georgia Ports Authority General Obligation Bond
Payments
Historic Chattahoochee Commission Contract
Atlanta Council for International Visitors
Waterway Development in Georgia
Georgia Music Week Promotion
Georgia World Congress Center Operating
Expenses
Excess of Funds Available over Expenditures
OVER
UNDER
s 862819600 846534200 16285400
244739000 245309353 570353
11 07558600 1091843553 15715047
s 420209900 405088481 15121419
74585800 70729999 3855801
27180000 26971770 208230
1200000 1198900 1100
29445600 28899493 546107
1627500 1627500 00
7244600 7187781 56819
28846900 27131926 1714974
158 76000 14 574 54 3 1301457
21602000 19903567 1698433
14500000 14395466 104534
11000000 11000000 00
57445700 57440060 5640
273500000 273500000 00
63794600 63794600 00
4000000 4000000 00
2500000 2500000 00
2500000 2500000 00
2000000 2000000 00
48500000 48500000 00
1107558600 S 1082944086 8899467 24614514
8899467
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
INVESTIGATION GEORGIA BUREAU OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Bureau of Investigation as presented on page 16 of unit report provided
for expenditures totaling 1989387600 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
1811287000 S
24461900
153638700
1989387600
1808648800
7971029
157997180
1974617009
26 164 43 382 908 584 00 71 80
147 705 91
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
1989387600
154250
1974771259
14616341
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Postage
Evidence Purchased
Excess of Funds Available over Expenditures
1295553200
180581600
42418500
72158900
8366300
53251100
179988500
17546900
82574000
4066600
14950000
5502000
32430000
1989387600 S

1290690598
170937654
39205081
72152462
7568048
52871433
174647864
17516726
80025049
2222952
14950000
5366395
28623130
1956777392
17993867
4862602
9643946
3213419
6438
798252
379667
5340636
30174
2548951
1843648
00
135605
t 3806870
32610208
17993867
JUDICIAL SYSTEM
SUPREME COURT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Supreme Court as presented on page 16 of unit report provided for expenditures
totaling 297927605 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
279326800
18600805
297927605
279326800
18600805
297927605
00
00
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
297927605

294730706
3196899
3196899STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
COURT OF APPEALS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Court of Appeals as presented on page 14 of unit report provided for expenditures
totaling 315132330 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
3104 662 00 310466200
46 3151 661 323 30 30 4666130 315132330
5
3151 323 30 314927330 205000 S
00
00
205000
JUDICIAL SYSTEM
SUPERIOR COURTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Superior Courts as presented on page 16 of unit report provided for expenditures
totaling 2249414200 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
2249414200 2249414200 00
00 8931253 8931253
L00 57394368573 94368
2249414200
2315739821
66325621
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
S 2249414200 2230309134 19105066
85430687 85430687STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
ADMINISTRATIVE OFFICE OF THE COURTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Administrative Office of the Courts as presented on page 14 of unit report provided
for expenditures totaling 72894800 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Administrative Office of the Courts
Case Counting
Institute of continuing Judicial Education
Excess of Funds Available over Expenditures
72384200 510600 72894800 S 72384200 492856 72877056 42984517 6892499 22638263 72515279 361777 S 3 3 3 00 17744 17744
43002300 6892500 23000000 72894800 17783 01 61737 79521
61777
JUDICIAL SYSTEM
APPELLATE COURT REPORTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Appellate Court Reports as presented on page 12 of unit report provided for expendi
tures totaling 19310000 A comparison of anticipated funds available and budgeted expenditures to actual funds avaxlable
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
19310000
19310000

19310000
15739172
3570828
3570828 rjrTu
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
COURT REPORTING OF THE JUDICIAL COUNCIL BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Board of Court Reporting of the Judicial Council as presented on page 14 of unit
report provided for expenditures totaling 4571200 A comparison of anticipated funds available and budgeted expendi
tures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
1687000
2884200
1687000 00
1876568 1007632
4571200 3563568 1007632
4571200 3563568 00 S 1007632
00
JUDICIAL SYSTEM
JUDICIAL ADMINISTRATIVE DISTRICTS GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Georgia Judicial Administrative Districts as presented on page 14 of unit report
provided for expenditures totaling 56534200 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
52302800
4231400
56534200
56534200

52302800
4231320
56534120
56529481
4639
00
80
JUDICIAL SYSTEM
JUDICIAL QUALIFICATIONS COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Judicial Qualifications Commission as presented on page 12 of unit report provided
for expenditures totaling 5047100 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
5047100
5047100
Cost of Operations
Excess of Funds Available over Expenditures
5047100

4178018
8 69082
i69082STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
JUDICIAL SYSTEM
JUVENILE COURT JUDGES COUNCIL OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
for expendituieBPoSinai4 IZ on CUnCil Juve5ile Court Jud9es as presented on page 14 of unit report provided
fSndnraSeandedrtSresrbe IIITIITIT SVaiUble expenditure to actual
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
OVER
UNDER
s s 11169500 29796700 40966200 11169500 29312589 40482089 40482089 00 s 00 484111
40966200 484111
00
JUDICIAL SYSTEM
MAGISTRATE COURTS TRAINING COUNCIL GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
r tal appJIed budget for the Georgia Magistrate Courts Training Council as presented on page 12 of unit report
actual lunds ailSlfd e Tt 3l k A cParison f anticipated funds available and budgeLd expenditure
actual tunas available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Cost of Operations
Excess of Funds Available over Expenditures
5 1506000 3913300 5419300 S S 1506000 3342905 4848905 4848905 00 s 00 570395
5 5419300
00
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LABOR DEPARTMENT OF
A INSPECTION pTviSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLEAND EXPENDITURES
Cures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
78151000
78151000
64922900
1325900
8175100
1745000
555000
797100
610000
20000
78151000
63055804
1251284
7439195
1722013
554097
797040
536004
00
1867096
1 74616
735905
l 22987
903
60
73996
20000
75355437
2795563
2795563STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LABOR DEPARTMENT OF
B BASIC EMPLOYMENT FOOD STAMPS WORK INCENTIVE CORRECTIONAL SERVICES
COMPREHENSIVE EMPLOYMENT AND TRAINING AND JOB TRAINING PARTNERSHIP
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Basic Employment Food Stamps Work Incentive Correctional Services Comprehensive
Employment and Training and Job Training Partnership of the Department of Labor B Budget as presented in unit report
provided for expenditures totaling 11031324200 A comparison of anticipated funds available and budgeted expenditures
to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Per Diem Fees and Contracts CETA
W I N Grants
CETA Direct Benefits
Per Diem Fees and Contracts JTPA
Excess of Funds Available over Expenditures
341964100 5
10689360100
JD0
11031324200
341247000 717100
6872702295 3816657805
244930980 244930980
7458880275 3572443925
00 22282418 22282418
11031324200 S 7481162693 35 50161507
5555390300 4796366125 7 59024175
546150600 520077169 26073431
93824500 72475295 21349205
1200000 1051088 148912
1970000 236836 1733164
128587400 96578882 32008518
2575000 1029642 1545358
243884600 209849633 34034967
155032500 109005997 46026503
200281100 206665867 6384767
16500000 16500000 00
6200000 7380101 1180101
29078200 27278888 1799312
3746900000 1091739438 26 55160562
303750000 292028332 11721668
11031324200 S 7448263293 32899400 35 83060907
32899400
The above comparison indicates that Per Diem Fees and Contracts were overspent in the amount of 6384767 and Per
Diem Fees and Contracts CETA were overspent in the amount of 1180101 These overexpenditures are in violation of
Section 56 of the Supplemental Appropriations Act of 19831984
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
LAW DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The tcfl approve budget for the Department of Law as presented on pag14 pSStSST auaff unds SffiS
totaling 5557171169 A comparison of anticipated funds availaDie ana uuayeoeu
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
BUDGETED
ACTUAL
OVER
UNDER
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Books for State Library
Excess of Funds Available over Expenditures
404564300
57285869
10622700
3350000
3112900
8040000
31460600
8893000
23241800
6600000
404010918
57268878
10618899
3211732
3034963
7973400
31460600
8775096
23241707
6599326
556195519
975650
553382
16991
3801
138268
77937
66600
00
117904
93
674
975650STATE UNITS 2
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
MEDICAL ASSISTANCE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Medical Assistance as presented in unit report provided for expendi
tures totaling 78 505557500 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Medicaid Benefits
Payments to Counties for Mental Health
Audits Contracts
Medicaid Benefits Reserve 1982
Medicaid Benefits Reserve 1983
Payments to Counties for Mental Health 1982
Payments to Counties for Mental Health 1983
Excess of Funds Available over Expenditures
21883983200
51918237900
1919098500
75721319600
2784237900
78505557500
647213800
36229000
9177300
1033700
21036000
1300000
785774500
103601100
23559500
954962000
100712000
66229395200
1084544500
62600800
146067900
8069694500
1000000
227655700
21483983200
43625319376
1777003729
OVER
UNDER
400000000
8292918524
142094771
86306305 8835013295
3265139312
480901412
70151445617 8354111883

634171581
36693926
7230631
1033682
18292157
1192347
783837172
103427686
20596610
950812288
90449653
56477321628
836643854
57507010
226911354
5287560598
989396
118354924
13042219
464926
1946669
18
2743843
107653
1937328
173414
2962890
4149712
10262347
9752073572
247900646
5093790
372979254
2782133902
1989396
109300776
78505557500 65197224997 13308332503
4954220620 4954220620
The above comparison indicates that Regular Operating Expenses were overspent in the amount of 464926
expenditure is in violation of Section 56 of the Supplemental Appropriations Act of 19831984
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
OFFENDER REHABILITATION DEPARTMENT OF
SX1 DEPARTMENTAL OPERATIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approve budget Zr the Departmental Operations of the parent of OffenderJi
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
2211929900
4 5888500
s 2257818400
2201929900
45700760

2247630660
10000000
187740
10187740
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Utilities
County Subsidy
County Subsidy for Jails
Court Costs
Central Repair Fund
Grants for County Workshop Construction
Grants for Local Jails
of Funds Available over Expenditures
8572
714
253
69
63
36
860
987
306
980
49
6634
517
524
858
752
397
49300
29600
83000
90000
00000
20000
75600
19300
60000
59100
00000
82500
50000
00000
00000
40000
60000
552
678
24 0
69
59
34
844
98 7
297
960
45
636
378
501
8 54
752
391
35008
95846
14330
85308
33910
43167
41356
19200
31645
92669
85419
75750
62250
57325
45454
37300
78951
l 2014292
I 3533754
1 1368670
1 4692
366090
I 176833
1634244
f 100
928355
I 1966431
l 314581
193250
13887750
l 2242675
l 354546
2700
581049
The above comparison indicates that County Subsidy was overspent in the amount of 193250 This overexpenditure is
in violation of Section 56 of the Supplemental Appropriations Act of 19831984STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
OFFENDER REHABILITATION DEPARTMENT OF
B CORRECTIONAL INSTITUTIONS TRANSITIONAL CENTERS AND SUPPORT
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Correctional Institutions Transitional Centers and Support of the Department of
Offender Rehabilitation B Budget as presented on page 27 of unit report provided for expenditures totaling
512613561300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
12239744700
98536400
275280200
12613561300
122 24 7 447 00 150 000 00
644 395 25 340 968 75
2 661 351 18 91 4 50 82
125 553 193 43 582 419 57
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Authority Lease Rentals
Utilities
Payments to Central State Hospital for Meals
Payments to Central State Hospital for Utilities
Inmate Release Funds
Health Service Purchases
Payments to the Medical Association of Georgia
for Jail and Prison Health Care Certification
Excess of Funds Available over Expenditures
00 8566592 8566592
12613561300 S 12563885935 49675365
8340460800 5 8321611449 18849351
1758453000 17010408 74 57412126
10285000 6003604 4281396
48514500 48004786 509714
8690000 7907143 782857
118032300 115994942 2037358
2720500 1920500 800000
23077000 22856254 220746
87850600 82486938 5363662
30267700 23975869 6291831
75000000 74299221 700779
44000000 44000000 00
615393500 613118085 2275415
220588000 219721670 866330
111350000 112448958 1098958
98130400 92386518 5743882
1016700000 1002172144 14527856
4048000 4047720 12493996675 69889260 280
12613561300 S 119564625
69889260
The above comparison indicates that Payments to Central State Hospital for Utilities were overspent in the amount of
1098958 This overexpenditure is in violation of Section 56 of the Supplemental Appropriations Act of 19831984STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
OFFENDER REHABILITATION DEPARTMENT OF
E PROBATION FIELD OPERATIONS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Probation Opjrjtlon f comparisonof Tntioipatfunds
avarltbTouIStefexpendiLreftJtSIilfSSSK2S expenditure sLybe sumar1Zed as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
1949287800 S
254164500
2203452300
1949287800 00
235963414 I 18201086
18201086
2185251214
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Capital Outlay
Utilities
Grants for Independent probation Systems
Excess of Funds Available over Expenditures
1871524500
74644700
37335000
1790000
5012000
14722600
58494500
27604000
1680000
10000000
24635000
76010000
2203452300
67269559 4254941
70784754 3859946
28923149 8411851
1784875 5125
4964672 47328
14097672 624928
55582147 2912353
25559115 2044885
1515073 164927
10000000 00
23218013 1416987
76010000 00
2179709029
5542185
23743271
5542185STATE UNITS 20
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PARDONS AND PAROLES BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Board of Pardons and Paroles as presented on page 14 of unit report provided for
expenditures totaling 948793200 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Perso al Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
County Jail Subsidy
Excess of Funds Available over Expenditures
948633200 938633200 10000000
160000 159956 44
948793200 938793156
760090000 746828191 13261809
29584800 29571692 13108
33065000 32480482 584518
5326500 5303898 22602
3272400 3227658 44742
21954200 21936195 18005
3500000 3433661 66339
57447300 57182521 264779
22873000 23143779 270779
1980000 1832979 147021
9700000 9700000 00
948793200 934641056 S 14152144
4152100 s 4132100
The above comparison indicates that Telecommunications were overspent in the amount of 270779
is in violation of Section 56 of the Supplemental Appropriations Act of 19831984
This overexpenditurexsviJ
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS

PERSONNEL BOARD STATE MERIT SYSTEM OF PERSONNEL ADMINISTRATION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURE
The total approved et for the State Personnel Board Merit System of rsonnelinistratio ente
LrSpSfSS0 summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
BUDGETED
18789904400
1 87 89904JKOO
OVER
UNDER
17645268823 1144635577
4997703144
4997703144
22642971967 S 3853067567
EXPENDITURES
Personal Services
Regular operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer charges
Real Estate Rentals
Telecommun ication s
Per Diem Fees and Contracts
Postage
Health Insurance Claim Payments
Excess of Funds Available over Expenditures
392307200 S
10928700
5554800
14715000
3358500
131572600
57314500
10647800
1502819300
13586000
16647100000
187 89904400

3 82354740
10848299
4929401
11400754
3255726
119584566
57314400
9545835
1474875623
13586000
12175424688
S 9952460
80401
625399
3314246
102774
11988034
100
1101965
27943677 00
I 44 71675312
45 26784368
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC SAFETY DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Public Safety as presented on page 26 of unit report provided for
expenditures totaling 557 69265700 A comparison of anticipated funds available and budgeted expenses to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
1 UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommun ic at ion s
Per Diem Fees and Contracts
Capital Outlay
Postage
Conviction Reports
Peace Officers Training Grant
Driver License Processing
Excess of Funds Available over Expenditures
5458791300
89166500
221307900
5769265700
5769265700
3859290500
700953500
28283500
297442400
54771800
78260800
291274800
11059200
64364300
58279700
14500000
56506100
20000000
162879100
71400000
5769265700
5448791300
64897022
215483053
5729171375
5734989244
3832217934
690641981
18808508
297358202
48008673
77343932
271948352
10573079
61567340
47030527
14500000
49086794
19725150
155279409
60636471
5654726352 Jj
80262892
10000000
24269478
5824847
40094325
34276456
27072566
10311519
9474992
84198
6763127
916868
19326448
486121
2796960
11249173
00
7419306
274 850
7599691
10763529
114539348
80262892MaMMiWr
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
PUBLIC SERVICE COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
BUDGETED
443207800
7657000
11400000
462264800 S
ACTUAL
OVER
UNDER
442474700 733100
19454222 11797222
00 11400000
335878
461928922
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
4 62264800
3267004
465195926
3267004
2931126
EXPENDITURES
Personal services
Regular operating Expenses
Travel
Motor Vehicle Equipment purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
329526900
26216300
9613800
7055000
730000
1126000
8158800
21235500
8848000
49754500
4 62264800
327233371
25625525
8717171
7053544
713771
1125642
8140131
21233523
8676597
49268885
2293529
I 590775
1 896629
1456
16229
358
18669
1977
f 171403
485615
457788160
7407766
7407766STATE UNITS 2
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
REVENUE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department of Revenue as presented on page 32 of unit report provided for expendi
tures totaling 4183811600 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
County Tax OfficialsRetirement and FICA
Grants to CountiesAppraisal Staff
Motor Vehicle Tag Purchases
Motor Vehicle Decal Purchases
Postage
Excess of Funds Available over Expenditures
3798891600 3769336600 29555000
384920000 384928860 8860
s 4183811600 S 4154265460 29546140
2403503800 2385024094 18479706
138193300 135261949 2931351
87700000 83610140 4089860
11329000 11325086 3914
141309400 137525108 3784292
16639300 16586539 52761
622175200 571114695 51060505
132492600 131897330 595270
48000400 46748682 1251718
34053100 33323248 729852
103911800 103911800 00
137000000 126480068 10519932
76000000 76000000 00
31140000 31139900 100
200363700 191469903 8893797
4183811600 4081418542 72846918 102393058
72846918
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
SECRETARY OF STATE
SECRETARY OF STATE
COMPARISON OF aPPROVFD BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
1270834700
14657000
14835000
1270834700
13259065
16590275
1100326700 S 1300684040
00
1397935
1755275
357340
EXPENDITURES
Personal Services
Regular operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Authority Lease Rentals
Election Expenses
Postage
Excess of Funds Available over Expenditures
843126700
134980500
15241900
720000
32167500
12551100
20108200
66840400
27415700
46830700
27600000
47000000
25744000
840015381
134587505
13996830
700250
31919581
12382788
20067635
66818664
26833596
46807350
27600000
46997287
25723570
3111319
392995
1245070
19750
247919
168312
40565
21736
582104
23350
00
2713
20430
nn0326700 S 1294450437 t
S 67 33603
5876263
6233603STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
SECRETARY OF STATE
B REAL ESTATE COMMISSION
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Real Estate Commission of the Secretary of state B Budget as presented on page
Ij 1 rePrt provided for expenditures totaling 90745900 A comparison of anticipated funds available and
budgeted expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Excess of Funds Available over Expenditures
90468400
277500
90745900
55632200
8974300
1200000
2500000
500000
9585400
3360000
1740000
7254000
90745900 S
90468400
366424
90834824
54426598
7929029
621963
2394063
441469
9408197
3360000
1724651
7215547
OVER
1 UNDER
B7521517
00
88924
1205602
1045271
578037
105937
58531
77203
00
15349
38453
1
3224383
3313307
SUBSEQUENT INJURY TRUST FUND
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The Subsequent Injury Trust Fund does not submit a budget for approval to the Office of Planning and Budget

STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
TRANSPORTATION DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Department or faiLnfSuetipenaresraftual0funail
totaling 130200513865 A comparison of anticipated funds available and budgeted expe
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
Other Revenues Retained
BUDGETED
38929381400
37883675619
2867981159
79681038178
OVER
UNDER
38929381400 00
26516472632 111367202987
6354680842 3486699683
71800534874 7880 503304
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
50519475687
52398660424
1879184737
S 130200513865 124199195298 6001318567
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Motor Vehicle Equipment Purchases
Publications and Printing
Equipment Purchases
Computer charges
Real Estate Rentals
Telecommunications
Per Diem Fees and contracts
Capital Outlay
Authority Lease Rentals
State of Georgia General Obligation Debt
Sinking Fund
Mass Transit Grants
Harbor Maintenance Payments
Capital Outlay Airport Development
Capital Outlay Airport Operational Improvements
Capital Outlay Airport Approach Aid
Geodetic Control
Spoilage Area Acquisition Clearing and
Preparation
Excess of Funds Available over Expenditures
14256511600
7638062802
166316100
383347316
97340341
1056790600
59950000
109294100
162465887
1837036297
99941459556
2471035800
371200000
1006805066
55383000
70000000
117359600
10000000
30155800
360000000
S 130200513865
13148676000
4583287183
145311744
267369685
91386406
681614233
56213700
108277848
150144545
1468615786
42545414949
2471035774
354312972
455846626
55382834
66386465
117164405
9797102
29928933
145533050
66951700240
57247495058
ll07835600
3054775619
21004356
115977631
5953935
375176367
3736300
1016252
12321342
368420511
57396044607
26
16887028
550958440
166
3613535
195195
202898
226867
214466950
Si 163248813625
57247495058STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
217
VETERANS SERVICE STATE DEPARTMENT OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
for expLditSresPoInaUff nenntat Department Veterans Service as presented on page 16 of unit report provided
fSnarn ttaling 55065222 00 A comparison of anticipated funds available and budgeted expenditures to actual
funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Federal Funds
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
Operating ExpensePayments to Central State
Hospital
Operating ExpensePayments to Medical College
of Georgia
Regular Operating Expenses for Projects
Excess of Funds Available over Expenditures
OVER
UNDER
1253410800 1253410800 1 00
253111400 248119023 4992377
1506522200 1501529823
315890400 S 311286489 S 4603911
6748600 6501502 247098
8450000 7763661 686339
1700000 1687922 12078
4382500 4281598 100902
18876800 18735272 141528
5550000 5185919 364081
800000 787539 12461
3220000 3196969 23031
785984300 785984300 00
351501100 351501100 00
3418500 3329800 88700
1506522200 1500242071 1287752 t s
1287752
STATE UNITS
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY SPENDING UNITS
WORKERS COMPENSATION STATE BOARD OF
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the State Board of Workers Compensation as presented on page 16 of unit report pro
for expenuS totaling S464660000 A comparison of anticipated funds available and budgeted expenditures to
vided for expends
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Regular Operating Expenses
Travel
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Postage
OVER
UNDER
Excess of Funds Available over Expenditures
4 62284000 4 62284000 S 00
2376000 4 2624006 64908006 5 248006
4 64660000 248006
s 1 59727300 3 56689147 3038153
10961400 10879196 82204
4700000 4104308 595692
4200000 4179974 20026
1411000 1292970 118030
22542000 19924365 2617635
41549200 41529000 20200
7607500 6945016 662484
5121600 4890670 230930
4 6840000 64660000 4 6790275 57224921 7683085 49725
7435079
7683085
SECTION III
REPORT OF THE STATE AUDITOR OF GEORGIA
ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
GENERAL COMMENTS
INTRODUCTION
This is Section III of the annual report of the state Auditor This section reports on the financial operations of all
units of the University System of Georgia for the fiscal year ended June 30 1984
FINANCIAL CONDITION
The Combined Balance Sheet of all units of the University System of Georgia as presented on pages 234 and 235 shows
there was an unreserved fund balance surplus in the Budget Funds of 15639763 at June 30 1984 Budget Funds include
Resident Instruction Fund Other Organized Activities and Unexpended Plant Fund This unreserved fund balance surplus
together with the uncommitted Regents Scholarship Fund of 296297 is due to the Board of Regents of the University System
of Georgia
The combined fund balances of Auxiliary Enterprises were 3982855186 These fund balances were retained by the
individual institutions for operations in subsequent periods
Nonoperating funds maintained by the various institutions consist of Restricted Funds Loan Funds Endowment Funds
Agency Funds Student Activities and Agency Funds Private Trust The fund balances at June 30 1984 were subject to
the provisions of the grants and contracts under which the funds were received
The fund equity of the Expended Plant Fund was 138530948244 at June 30 1984 which represents the accumulated
balances of funds expended by each institution No provision has been made for obsolescence Records at the institutions
did not indicate the appraised value or replacement cost
FUNDS AVAILABLE AND EXPENDITURES
A summary of funds available and expenditures of all units of the University System of Georgia for the fiscal year
ended June 30 1984 for Resident Instruction Fund Other Organized Activities Unexpended Plant Fund and Auxiliary
Enterprises is as follows
FUNDS AVAILABLE
BUDGET
FUNDS
AUXILIARY
ENTERPRISES
Allotments from Board of Regents of
the University System of Georgia
State Funds
Other Revenues Retained
Gifts and Grants
Other
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfers from Fund Balances
Reserved
Unreserved
Total Funds Available
EXPENDITURES
Personal Services
Operating Expenses
Capital Outlay
Other
54389802800 54389802800
19147774062
31044117302
18982779938
25206833518
104581694164 98579416256
1546361092
1256778201
497184939
00
S 107384833457 99076601195
164994124
5837283784
6002277908
1049176153
1256778201
8308232262
73775417585
28178264837
1517484833
753401860
104224569115
Excess of Funds Available over Expenditures 3160264342
107384833457
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
The total approved budget for the Board of Regents of the University System of Georgia includes the operations of the
Regents Central Office allocations for specific purposes and grants to the teaching institutions The Schedule of Budget
Transfers to Other Units as presented on pages 70 and 71 of the Board of Regents of the University System of Georgia audit
report showed that the total approved budget for units of the University System was 103000854100
70680659219
25857151713
1517484833
753401860
98808697625
267903570
99076601195
3094758366
2321113124
00
00
5415871490
2892360772
8308232262GENERAL COMMENTS
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures for
nits of the University System of Georgia may be summarized as follows
all uni
FUNDS AVAILABLE
REVENUES
Allotments from Board of Regents of
the University System of Georgia
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfers from Fund Balances
BUDGETED
54389802800
48611051300
ACTUAL
OVER
UNDER
54389802800 S 00
44189613456 4421437844
103000854100 98579416256 4421437844
497184939
497184939
s 1 03000854100 S 99076601195 S 3924252905
EXPENDITURES
Personal services
Education General and Departmental
Services
Sponsored Operations
Operating Expenses
Education General and Departmental
Services
Sponsored Operations
Capital Outlay
Office of Minority Business Enterprise
Special Desegregation Programs
Fire Ant Research
Agricultural Research
Advanced Technology Development Center
Capitation contracts for Family Practice
Residency
New Program Development Contracts for Family
Practice Residency
Residency Capitation Grants
Student Preceptorships
Capital Outlay Eugene Talmadge Memorial
Hospital Renovations
Excess of Funds Available over Expenditures
61375340800
10416693700
61006832205 368508595
9673827014 742866686
18417797200 17492161947 9 25635253
9694272500 8364989766 13 29282734
2339191600 1517484833 8 21706767
30203000 30203000 00
29254800 29528011 273211
15000000 14943650 56350
83100500 82701917 398583
65307200 64529937 777263
194800000 192435780 2364220
15000000 15000060 60
178500000 182166705 3666705
18500000 14000000 4500000
127892800
s 1 03000854100
127892800
00
98808697625 S 4192156475
267903570 S 267903570
The above budget comparison is for the Resident Instruction Fund Other Organized Activities and Unexpended Plant Fund
The budgets for Auxiliary Enterprises are approved by the Board of Regents but are not forwarded to the Office of Planning
and Budget
The above comparison indicates that Special Desegregation Programs were overspent in the amount of 5273211 New
Program Development Contracts for Family Practice Residency were overspent in the amount of 5 60 and Residency Capitation
Grants were overspent in the amount of 3666705 These overexpenditures are In violation of Section 56 of the Supplemental
Appropriations Act of 19831984
GENERAL
A comparison of approved budget to total funds available and expenditures by units of the University System of Georgia
is presented on pages 310 through 355 of this report
Reports of all units of the University System of Georgia with fuller detail and analysis are on file in the State
Auditors office and are open to public inspection
AUDIT FINDINGS
Unusual comments made in the individual audit reports by units of the University System of Georgia are quoted as
followsGENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
RESTRICTED FUNDS
Many of the deficit balances represent expenditures made in June 1984 on which reimbursement from the grantor had not
been secured However in several instances the deficit represents expenditures made over a long period of time on which
no funds have been secured from the grantor to cover these deficit balances Any expenditures made with reimbursement not
forthcoming from grantors will have to be funded from the regular operations of the Institute
PRIOR YEAR
CASH SHORTAGE CONTINUING EDUCATION DEPARTMENT
The audit report for the year ended June 30 1983 disclosed that a cash shortage in the amount of 647500 was dis
covered in the Continuing Education Department An extensive investigation was conducted by officials of the Georgia
Institute of Technology This investigation concluded that no determination could be made as to the identity of the person
or persons involved and therefore was unable to assign responsibility and make recovery
INVESTIGATION PENDING PHYSICAL PLANT DEPARTMENT
The audit report for the year ended June 30 1983 noted that an investigation was being conducted by the Institute
regarding an alleged misappropriation of funds by a physical plant employee This investigation was performed by the
internal audit department of the Institute and disclosed that 467445 was misappropriated by an employee by submitting
erroneous time records and the subsequent cashing of payroll checks Prior to the completion of the investigative audit
the employee resigned his position with the Institute As a result of this investigative audit 329032 due to this
employee for accrued leave was withheld as partial reimbursement Appropriate action should be taken by the Institute to
recover the remaining balance of the misappropriated funds in the amount of 138413
INVENTORY OF EQUIPMENT
The audit report for the year ended June 30 1983 called attention to certain deficiencies in internal controls that
existed with regard to equipment inventory of the Institute
In the year under review the equipment inventory records were reconciled with the results of a physical count of equip
ment inventory performed by personnel of the Institute Extensive efforts were made to locate items shown on the inventory
records and unlocated at the time the physical count was made Adjustments made to the inventory records included the
deletion of items that could not be located and the addition of items reflected by the physical count but not recorded on
the equipment inventory records These adjustments resulted in a net increase in equipment inventory of 1058666532
At June 30 1984 the equipment inventory balance of 9296994368 reflected on the records of the Purchasing and
Property Control Section of the Institute was in agreement with the amount shown on the financial reports filed by the
Institute with the Board of Regents of the University System of Georgia
CURRENT YEAR
RETURNED CHECKS
During the year under review the Institute had 26243025 in checks from students and others returned by banks and not
paid for various reasons An analysis of the returned check activity for the year is summarized as follows
1804220
26243025
Balance of Returned Checks at July 1 1983
Add
Checks Returned Unpaid During Year Under Review
Deduct
Checks Subsequently Collected
Checks Written Off by Institute
Balance of Returned Checks at June 30 1984
23291001
3228455
28047245
26519456
1527789
Subsequent to the end of the fiscal year under review the Institute established new policies regarding returned checks
in order to safeguard against losses in this area Appropriate reviews should be made by administrative personnel to ensure
that the policies are adhered toGENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
CURRENT YEAR continued
MANUAL JOURNAL ENTRY SYSTEM
During the year under review the Institute did not have adequate internal control and administrative procedures estab
lished to monitor journal entries recorded in the general ledger Journal entries were prepared by personnel of many
departments and often were not supported by adequate documentation and appropriate review of the entries were not made by
fiscal management of the Institute
written procedures should be developed by the Institute to ensure that an adequate independent review of all manual
journal entries is made prior to recording the entries in the general ledger These procedures should further require that
all entries be supported by adequate documentation with periodic reviews made to determine the correctness of the accounts
adjusted
GROUP INSURANCE SYSTEM
During the year under review reports built from data stored in the Employee Data Base were utilized by the Personnel
Department to formulate monthly insurance bills Information stored in the Employee Data Base may or may not be consistent
with actual employee deductions and receipts from retirees and others No determination rs made that insurance premrums re
ceived from employees retirees employees on leave and peripheral departmental employees are consistent with premrums paid
for those individuals Internal controls should be established to ensure that insurance premiums received from third
parties are reconciled on a continuing basis with insurance premiums paid
OVERPAYMENT OF SALARIES
At June 30 1984 the Institute had 406601 in accounts receivable representing unresolved salary overpayments
Appropriate action should be taken by the Institute to secure reimbursement for these overpayments
ENGINEERING EXPERIMENT STATION
During the course of this examination it came to our attention that a serious lack of internal control has exrsted in the
Engineering Experiment Station with regard to expenditures made from petty cash funds Competent evidential matter furnished
to us revealed that management of the Engineering Experiment Station submitted erghty seven 87 fictitious or purposely
deceptive invoices to the central accounting department claiming reimbursement for expenditures made from petty cash No
expenditures were actually made from petty cash funds by the Engineering Experiment station These reimbursement clarms
supported by fictitious invoices totaled 752405 and occurred in fiscal years 1982 1983 and 1984 Management of the
Institute has established that the above mentioned invoices were fabricated to generate cash for purchasing computer hardware
and other items too expensive to buy through petty cash or to buy items which allegedly could not be acquired on a timely
basis through established procurement procedures or to provide cash for expenditures for which funds were not available
through regular channels No records were maintained relative to items allegedly purchased with these funds and responsible
personnel of the Engineering Experiment Station could not provide invoices for these items Since no records were maintained
on the actual expenditures allegedly made no determination could be made as to the actual use of funds obtained through the
use of the fabricated petty cash invoices
Management of the Institute advises that appropriate internal controls relative to expenditures made from petty cash
have been established at the Engineering Experiment Station to ensure that such occurrences will not happen in subsequent
years
SUMMARY
The magnitude of audit findings discussed above indicate that serious deficiencies exist within the Institutes internal
administrative and accounting controls Management should review and evaluate the existing internal controls and make
necessary improvements to ensure that assets of the Institute are safeguarded and financial transactions are correctly recorded
and the accounting functions of the Institute are maintained in accordance with generally accepted accounting principlesGENERAL COMMENTS
AUDIT FINDINGS continued
GRADUATE INSTITUTIONS continued
GEORGIA STATE UNIVERSITY
AGENCY FUNDS PRIVATE TRUST
ACCOUNTS RECEIVABLE
On June 30 1984 the Private Trust and Agency Funds had 330094 in accounts receivable which consisted of overpay
ments of 315294 for Federal Income Tax and 14800 for Employees Credit Union In the subsequent fiscal period these
overpayments were recovered Payments should not be made to agencies in excess of withholdings or collections from the
employees
GENERAL
As part of the examination for the fiscal year ended June 30 1984 audit tests included monetary precision random
samples of the cash disbursements made in the fiscal year The results of these examinations indicated that the accounting
system of Georgia State University maintained sound methods of internal control and that vouchers and supporting documents
were in good order
UNIVERSITY OF GEORGIA
RESTRICTED FUNDS
In the audit reports for prior years it has been suggested that records be maintained to reflect uncollected resources
available for each grant at any time and that reimbursements for expenditures be secured from each grantor promptly In the
year under review no changes were made in the recordkeeping as suggested
SENIOR COLLEGES
ALBANY STATE COLLEGE
PRIOR YEARS FINDING
UNEXPENDED PLANT FUND
In the audit report for the year ended June 30 1977 the following comment was made
it was noted that 917784 was reserved for student loans by the College The money loaned to
students was received from the sale of surplus property in prior years All efforts should be made
to collect outstanding notes and these funds should be used for proper Unexpended Plant Fund
purposes only
The audit report for the year ended June 30 1983 stated that 58522 had been collected and in the year under review
4050 was collected leaving a balance of 855212 to be collected
DEFERRED FEES
Audit reports of prior years have called attention to the fact some student fees have been deferred and have recommended
that legal means be used to collect the outstanding balances At June 30 1984 student fees outstanding amounted to
39900166 as shown on Schedule 2 of unit report and of this amount 15335345 has been turned over to collection
agencies
RETURNED CHECKS
The cash balance at June 30 1984 included 522718 in checks which had been returned for insufficient funds It is
the responsibility of Albany State College to effect collection of these returned checks
DEFICITS TO BE FUNDED FROM SUBSEQUENT YEARS OPERATIONS
At June 30 1984 the deficit in the Auxiliary Enterprises was 17567205 and the deficit in the Student Activities
Fund was 17059947 These deficits have a direct relation to the lack of sufficient funds to meet obligations of all funds
of the College on a current basis
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1984 the Regents Scholarship Fund had a balance of 40000 of which 5000 was uncommitted The uncommitted
balance of 5000 should be returned to the Board of Regents of the University System of Georgia for transmittal to the Depart
ment of Administrative Services Fiscal DivisionGENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE
L audit report for the year ended JUne 30 198 reded that appropriate internal controls be established to
safeguard the College against loss from returned checks
On June 30 1984 returned checks on hand amounted to S1538886 The College has revised its policy to accept no
personal checks and has begun a concentrated effort to collect on ail returned checks on hand
STUDENT ACCOUNTS RECEIVABLE
At June 30 1984 accounts receivable due from students were shown in the following funds
Resident Instruction Fund
Auxiliary Enterprises
Student Activities Fund
9356797
13657186
1699710
24713693
These balances have accumulated largely because of extension cf credit to students who had no approved student aid to
fund tuition costs and related expenses There is no provisron in the policies of the Board of Regents for extension of
credit or deferment of any student fees Officials approving extensions of credit or fee deferents could be held personally
responsible for losses incurred by the College in the delivery of goods and services The practice of extension of oredrt
and deferment of fees should be discontinued Mediately It is recommended that legal means be used to collect all outstand
ing balances
LOAN FUNDS
in Prior years and again in the year under review the General Ledger Control Account of the National Drrect Stucent can
Fund was not in balance with the subsidiary detail furnished by the Wachovia Bank Winston Sale North Carolina which
renders an accounting service for these loans Reconciliation was made and adjustments were given to the College Appro
priate action should be taken by the College to prevent this deficiency from occurring in the future
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1984 the Regents Scholarship Fund had a deficit balance of fl56300 which resulted from the College award
ing scholarships in excess of funds available and without approval of the Board of Regents of the University System of Georgra
Awards made without approval of the Board andor in excess of funds available are improper and refunds should be secured from
the individuals awarded the scholarships or from the person authorizing the disbursements
GEORGIA SOUTHERN COLLEGE
THEFT OF PAYROLL CHECKS
in the year under review it was brought to our attention that Mr Byrd Jones Jr a fulltime library employee had
been forging students names on workstudy payroll checks and depositing them to his personal bank account When this theft
in the amount of 547738 was discovered Mr Jones was terminated and attempts were made to recover the stolen funds
Attempts to collect the funds from Mr Jones were unsuccessful and the case was turned over to the Board of Regents for
collection from the bonding company As of June 30 1984 the funds had not been collected and an account receivable of
47738 was shown on the books and records of the College
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1984 the Regents Scholarship Fund had an uncommitted balance of 10105 which should be returned to the
Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal
DivisionGENERAL COMMENTS
229
AUDIT FINDINGS continued
SENIOR COLLEGES continued
GEORGIA SOUTHWESTERN COLLEGE
AGENCY FUNDS PRIVATE TRUST
ACCOUNTS RECEIVABLE
On June 30 1984 the Private Trust Funds had 928 in accounts receivable which consisted of overpayments of 150
for FICA and 778 for Seminars and Workshops Continuing Education It is a violation of the trust relation to expend
monies held for third parties for purposes other than those designated by the party for whom the funds are held Individuals
responsible for improper expenditures of trust funds may become personally liable as well as subject to penalties if payroll
deductions trust funds are not remitted properly to governmental agencies
REGENTS SCHOLARSHIP FUND
On June 30 1984 the Regents Scholarship Fund had an uncommitted balance of 51000 which should be returned to the
Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal
Division
SAVANNAH STATE COLLEGE
RESIDENT INSTRUCTION FUND
IMPROPER EXPENDITURE
In the year under review payments of 57700 were made from Education General and Departmental Services of the
Resident Instruction Fund for Rotary Club Postage Billings Expenditures of this nature are considered to be beyond the
customary educational scope Reimbursement of 57700 should be secured for deposit to the Colleges Resident Instruction
Fund
STUDENT ACCOUNTS RECEIVABLE
On June 30 1984 Savannah State College had deferred student fees of 2571693 of which 1865693 was incurred
prior to the summer quarter 1984 There is no provision in the policies of the Board of Regents for deferments of student
fees without the student having approved documentation of financial aid at the time of registration Collections of student
accounts receivable should be made on at least a quarterly basis and no student should be granted a deferment without
having approved financial aid
AGENCY FUNDS STUDENT ACTIVITIES
DEFICIT TO BE FUNDED FROM SUBSEQUENT YEARS OPERATIONS
At June 30 1984 the deficit in the Student Activities Fund was 15359857 This deficit is due primarily to expendi
tures being made in excess of funds budgeted for the athletic programs and this deficit must be funded from subsequent years
funds available This deficit has a direct relation to the lack of sufficient funds to meet obligations of all funds of the
College on a current basis
EQUIPMENT INVENTORY
In the year under review it was noted that the control accounts for equipment inventory maintained in the general
ledger did not reconcile with the subsidiary equipment inventory detailed listings The College should reconcile the
differences between control and subsidiary records and make any necessary adjustments
SOUTHERN TECHNICAL INSTITUTE
CASH THEFT
The audit report for the year ended June 30 1983 reported that a theft of 50000 occurred at the Southern Technical
Institutes bookstore Management of the Institute reported that this theft occurred because the bookstore safe was left
unlocked and unattended This incident was reported to the proper law enforcement officials and as of the date of this
audit report no additional action has been taken by Southern Technical Institute to recover these fundsGENERAL COMMENTS
AUDIT FINDINGS continued
SENIOR COLLEGES continued
SOUTHERN TECHNICAL INSTITUTE continued
INVESTMENT IN PLANT
As stated in prior year audit reports Southern Technical Institute did not maintain a complete inventory including
physical location of all general fixed assets During the course of our audit procedures were being implemented by the
Institute to update the inventory records
VALDOSTA STATE COLLEGE
AGENCY FUNDS STUDENT ACTIVITIES
DEFICIT TO BE FUNDED FROM SUBSEQUENT YEARS OPERATIONS
At June 30 1984 the deficit in the Student Activities Fund was 4928666 This deficit has a direct relation to the
lack of sufficient funds to meet obligations of all funds of the College on a current basis
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1984 the Regents Scholarship Fund had an uncommitted balance of 6250 which should be returned to the
Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal
Division
EQUIPMENT INVENTORY
A review of internal controls relating to equipment inventory indicated serious deficiencies in the controls being
utilized by the College Testing of accuracy of inventory records on a sample basis disclosed that 58 of 238 items of
inventory selected for testing could not be found in the Communication Arts Department located in the Fine Arts
Building Immediate efforts should be made to strengthen internal controls to maintain accurate and reliable inventory
records of equipment Periodic physical counts should be made and reconciled to the inventory recorded on the books of the
College
JUNIOR COLLEGES
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUNu
On June 30 1984 the Regents Scholarship Fund had a balance of 32000 of which 2000 was uncommitted The uncom
mitted balance of 2000 should be returned to the Board of Regents of the University System of Georgia for transmittal to
the Department of Administrative Services Fiscal Division
ATLANTA JUNIOR COLLEGE
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1984 the Regents Scholarship Fund had an uncommitted balance of 100000 which should be returned to the
Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal
Division
EQUIPMENT INVENTORY
In the year under review it was noted that the control accounts for equipment inventory maintained in the general
ledger did not reconcile with the subsidiary equipment inventory detailed listings The College should reconcile the
differences between control and subsidiary records and make any necessary adjustmentsGENERAL COMMENTS
AUDIT FINDINGS continued
JUNIOR COLLEGES continued
BRUNSWICK JUNIOR COLLEGE
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1984 the Regents Scholarship Fund had an uncommitted balance of 16700 which should be returned to the
Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal
Division
DALTON JUNIOR COLLEGE
RESIDENT INSTRUCTION FUND
IMPROPER EXPENDITURES
In the year under review the Internal Revenue Service was paid 62719 for interest penalties due to late filing
Expenditures of this nature are improper and reimbursement should be secured and deposited to the Resident Instruction Fund
of Dalton Junior College
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1984 the Regents Scholarship Fund had an uncommitted balance of 16700 which should be returned to the
Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal
Division
FLOYD JUNIOR COLLEGE
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1984 the Regents Scholarship Fund had an uncommitted balance of 6500 which should be returned to the
Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal
Division
GAINESVILLE JUNIOR COLLEGE
AGENCY FUNDS PRIVATE TRUST
ACCOUNTS RECEIVABLE
On June 30 1984 the Private Trust Funds had 704 receivable which was an overpayment of Federal Income Tax It is
a violation of the trust relation to expend monies held for third parties for purposes other than those designated by the
party for whom the funds are held Individuals responsible for improper expenditures of trust funds may become personally
liable as well as subject to penalties if payroll deductions trust funds are not remitted properly to governmental agencies
GORDON JUNIOR COLLEGE
EQUIPMENT INVENTORY
The audit reports for the years ended June 30 1982 and June 30 1983 notes that control accounts maintained in the
general ledger of Gordon Junior College did not reconcile with the Colleges subsidiary equipment inventory listings In
the year under review the general ledger and the Colleges subsidiary equipment inventory listings remained unreconciled
Personnel at the College are in the process of taking a complete inventory of all equipment and recording the necessary
adjustments to bring control and subsidiary accounts into agreement
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP REPAYMENT FUND
On June 30 1984 the Regents Scholarship Repayment Fund had an uncommitted balance of 13008 which should be
returned to the Board of Regents of the University System of Georgia for transmittal to the Department of Administrative
Services Fiscal DivisionGENERAL COMMENTS
AUDIT FINDINGS continued
JUNIOR COLLEGES continued
MACON JUNIOR COLLEGE
IMPROPER EXPENDITURES
The audit report for the year ended June 30 1983 noted that the Internal Revenue Service and the Teachers Retirement
System were paid 197062 and 20200 respectively for late fees and penalties due to late filing Expenditures of this
nature are improper and reimbursement should be secured and deposited to the Resident Instruction Fund of Maoon Junior
College As of June 30 1984 reimbursement had not been received for either expenditure however an examination of subse
quent period receipts revealed that the Internal Revenue Service reimbursed Macon Junior College 197062 Reimbursement of
20200 should be secured from the Teachers Retirement System
AGENCY FUNDS PRIVATE TRUST
REGENTS SCHOLARSHIP FUND
On June 30 1984 the Regents Scholarship Fund had an uncommitted balance of 6 9034 which should be returned to the
Board of Regents of the University System of Georgia for transmittal to the Department of Administrative Services Fiscal
Division
MIDDLE GEORGIA COLLEGE
PRIOR YEARS FINDING
RESIDENT INSTRUCTION FUND
IMPROPER EXPENDITURE
The audit report for the year ended June 30 1983 stated that a payment of 3000 was made from the Resident Instruction
Fund for Chamber of Commerce dues The Board of Regents continuance of former Procedural Directive No 3 approved
November 10 1971 states expenditures for Chamber of Commerce dues are improper Reimbursement of 3000 should be secured
and deposited to the Resident Instruction Fund of Middle Georgia College
STUDENT ACCOUNTS RECEIVABLE
On June 30 1984 Middle Georgia College had 2544715 in deferred student fees Of this amount 1961693 was in
curred prior to summer quarter 1983 There is no provision in the policies of the Board of Regents for deferment of student
fees without the student having approved documentation of financial aid at the time of registration Collections of student
accounts receivable should be made on at least a quarterly basis and no student should be granted a deferment without having
approved financial aid
OTHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
AUXILIARY ENTERPRISES
VENDING SALES
In the year under review the purchase of merchandise for resale in vending operations exceeded sales by 29884 Appro
priate internal controls have been established by the Institute to ensure that operating deficits do not occur in the futureCOMBINED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIACOMBINED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1984
CURRENT FUNDS
ASSETS
Cash on Hand and in Banks
Investments
Accounts Receivable
Inventories
Investment in Plant
RESIDENT
INSTRUCTION
FUND
OTHER
ORGANIZED
ACTIVITIES
RESTRICTED
FUNDS
AUXILIARY
ENTERPRISES
LOAN
FUNDS
1809965042 241552815 508246105 3056300894 388799119
14918380 3547389222
2539802745 1039919281 2235638281 194297698 590200
425139859 183622618 847799091
Total Assets
4774907646 1465094714 1727392176 4113316063 3936778541
130460877
2494703039 3936778541
LIABILITIES AND FUND EQUITY
Liabilities 2671603960 1002752382
Fund Equity
Investment in General Fixed Assets
Fund Balances
Reserved 2103415623 451990919
Unreserved
Designated for Subsequent
Years Expenditures 1727392176 1488152147
SurplusDeficit due tofrom
Board of Regents 111937 10351413
Total Fund Equity 2103303686 462342332 1727392176 3982855186 3936778541
Total Liabilities and
Fund Equity
4774907646 1465094714 1727392176 4113316063 3936778541
The accompanying notes are an integral part of these financial statementsCOMBINED BALANCE SHEET
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
JUNE 30 1984
ENDOWMENT
FUNDS
PLANT FUNDS
UNEXPENDED
2234520514 703189253
1277132566 855212
114490644
AGENCY FUNDS
STUDENT
ACTIVITIES
PRIVATE
TRUST
1984
TOTALS
Memorandum
Only
S 435714944 2089042175 10450838651 8767655359
4840295380 4846353047
19796560 32176364 6176711773 5528806593
1456561568 1376828781
138530948244 138530948244 128644330022
3511653080 818535109 138530948244 455511504 2121218539 161455355616 14916397380
745651204
46503178 1539848496 6136820097 5008081844
3511653080 67483618
138530948244 138530948244 128644330022
137463348 581370043 13284858211 12637078982
271544978
3487089301 2792231669
15639763
3511653080 72883905 138530948244 409008326 581370043 155318535519 144155891958
3511653080 818535109 138530948244 455511504 2121218539 161455355616 149163973802CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIACONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
riTRRFNT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1984
CURRENT FUNDS
RESIDENT INSTRUCTION FUND
FUNDS AVAILABLE
REVENUES
STATE FUNDS
Allotments from Board of Regents of the
University System of Georgia
OTHER REVENUES RETAINED
Gifts and Grants
Federal Agencies
State Agencies
Other States
Counties and Cities
Private
Restricted For Student Aid
Unrestricted
Tuition and Fees
Endowment income
Rents
Sales and Services
Contract Overhead
Interest Income
Indirect Funding Telecommunications
Department of Administrative Services
Other Sources
Transfers Between Funds
For Replacement Projects
Total Other Revenues Retained
Total Revenues
CARRYOVER FROM PRIOR YEAR
Transfers from Fund Balances
Reserved
Unreserved
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
45366517000
s 64310091
64310091
12709749563
54399425
34420059
1021771085
1194136357
58411807
302730000
517077121
15957505508
61324022508
SPONSORED
OPERATIONS
5294420057
1146942913
25483513
120435361
2826023815
2989590451
12402896110
170507837
35514234
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
45366517000
5294420057
1146942913
25483513
120435361
2826023815
2989590451
64310091
12467206201
12709749563
225407262
34420059
1057285319
1194136357
58411807
302730000
517077121
12608918181 28566423689
12608918181 73932940689
i34643000
960915781
960915781
184233255
4939185
61 80226117
1299456167
55570000
18389277
8703729782
17538372782
460199500
460199500
Total Funds Available
s 61324022508 S 12608918181 S 73932940689 17998572282
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages
Employers contributions for
FICA
Group Insurance
Retirement
Unemployment Compensation Insurance
Liability Insurance
Total Personal Services
OPERATING EXPENSES
Travel
Motor Vehicle Expenses
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Insurance and Bonding
Workers compensation and indemnities
Tuition and Scholarships
College Work Study Program
Scholarships Fellowships Prizes
Awards and other
Other Operating Expenses
Publications and Printing
Equipment Purchases
Computer charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Operating Expenses
S 39721420062 S 5087056559 44808476621 9898565584
2467297724
1886939841
4768293352
61774701
16874276
199524531
139742211
453215616
1071490
30189
2666822255
2026682052
5221508968
62846191
16904465
528173903
502561662
1072869023
12211505
69850572
48922599956 5880640596 54803240552 S 12084232249

479427128
97467542
61497316
2095887215
1287948889
2434595262
467543375
78134248
126993248
112927539
11546278
252897745
365981850
2770511011
524515846
77150167
774938392
423099192
381010572
260533078
15771328
4347049
737245784
123646970
13554620
43215724
3301949
638491
508267968
3093661594
225092635
80472192
939293088
40759259
14128622
70217433
259935628
294194173
739960206 S
113238870
65844365
2833132999
1411595859
2448149882
510759099
81436197
127631739
621195507
3105207872
27805110
446454042
3709804099
565275105
91278789
845155825
683034820
675204745
217402246
45656447
18623816
2126703371
341736365
449032921
77919767
19872150
12616593
676408
172359230
139965120
999045081
40127079
133990494
253966365
96092172
28098997
S 12318277325 6728277585 s 19046554910 513884622CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1984
ORGANIZED ACTIVITIES
SPONSORED
OPERATIONS
AUXILIARY
ENTERPRISES
UNEXPENDED
PLANT
FUND
TOTALS
Memorandum
Only
8834643000 1 88642800 54389802800 S 45338194700
t 8 568 056 77 856805677 77363353 6228589087 S 6742621819
4 580 90 214 Im 993 547 35 07 28 458079935 9099307 21454728 2950584 1607973432 34582820 141890089 1489282211 32661954 81232449
38 693 10 419 562 05 87 3869341905 1056287 2 48708628 6944074348 2990646738 6155671714 2665901748
960915781 6176753620 1 1 649 649 941 941 24 24 3 9797552 38820117 1200017548 19147774062 S
52 158 378 39 17306621591
184233255 7 384 062 47 13632389065 12060998198
IUU 00 70000 86837496 312314758 358309279
4939185 28 773 216 05 2916680849 2710680375
2 174 a 96 6397700913 1299456167 23 742 230 37 72912601 9902121870 2493592524 9068929264 2043983305
2 512 901 45 2 64343866 574045818 645075406
55570000 358300000 359668594
18389277 3 107 338 45 8472175 854672418 832376625
714691095
5433382635 14137112417 6002277908
5433382635 j 22971755417 6002277908
714691095
1486077350 50191891364
1674720150 104581694164
00
453 866 426 37
907 248 373 37
460199500 1049176153
1256778201
36985439 S 1546361092 1275577617
1256778201 1032653378
S
5460199500 2305954354 36985439 2803139293 2308230995
S 5433382635 23431954917 S 8308232262 1711705589 107384833457 S 93033068332
3183772177 13082337761
174562034
137517189
297335018
702735937
640078851
1370204041
12211505
69850572
3793186418 S 15877418667
2687745236
112502773
111809506
179986570
2450020
264261
3094758366
60578559618 S 56410219515
3482060965
2778570409
6771699579
77507716
87019298
3139118184
2370138662
867226159
93630255
79339275
73775417585 62959672050

1 98502680 415904926 15557007
13390682 59047129 30443705
4338369 22962185
4 81482576 2608185947 4 63661406
33937692 380674057 3 16801629
39895984 488928905 6 41522043
15762184 93681951 14790870
3830162 23702312 12616593 20465105 1477111
125179 801587 2593793
2962836 2962836
27799327 200158557 1 08109200
20485618 160450738 56662653
2 18724573 1217769654
73292371 113419450 6699597
10291666 144282160 3 10005775
14876230 268842595 1 40498800
67843050
404171002
163935222
432269999
57104858
134719572
1171422139
202729704
88806550
5904980352
2109071545
3578600830
619231920
125603614
141725443
624590887
3108170708
280462647
663567433
4927573753
685394152
545566724
1254497220
904074900
1242194316
1041327955
222107228
51147677
5282868009
1830052291
3512437064
796973103
107893862
124463767
584335810
2793002850
331832865
577860079
3869853347
499297543
494083321
1197692282
810186694
884970365
1636712181 6810596803 2321113124
28178264837 25012386112CONSOLIDATED STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1984
CURRENT FUNDS
RESIDENT INSTRUCTION FUND
EXPENDITURES continued
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
CAPITAL OUTLAY
Personal Services
Salaries and Wages
Other Costs
Motor Vehicle Expenses
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Rents Other Than Real Estate
Insurance and Bonding
Other Expenditures
Publications and printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Total Capital Outlay
OTHER Schedule by Units pages 306308
Personal Services
Salaries and Wages
Employers Contributions fort
FICA
Group Insurance
Retirement
Unemployment Compensation Insurance
Liability Insurance
Other Costs
Travel
Motor Vehicle Expenses
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Insurance and Bonding
Workers Compensation and Indemnities
Tuition and Scholarships
College Work Study Program
Scholarships Fellowships Prizes
Awards and Other
Other Expenditures
Publications and Printing
Equipment Purchases
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
Capital Outlay
Other Costs
Supplies and Materials
Per Diem Fees and contracts
Per Diem and Fees
Contracts
Total Other
Total Expenditures
Excess of Funds Available over Expenditures
25817066
1670495
860804
3429833
75600
31853798
1622086
710516
222492
111659
6525286
776037
1138883
11103
10255
109634
15894133
375000
59731011
61300608292
23414216
61324022508
25817066
1670495
860804
3429833
75600
31853798
1622086
710516
222492
370129
111659
6525286
776037
1138883
11103
10255
109634
15894133
375000
59731011
12608918181 S
00
73909526473
23414216
92723852
4333916
2697385
9298709
76462
16809
109147133
4079341
49566
1881182
12857814
1576020
2626616
424188
13537
131309
7000000
5416207
2534436
9956965
98701
1026216
13872237
389602545
12608918181 S 73932940689 S
5622940 13
178204108 1781613 84 93
179985722 32
The accompanying notes are an integral part of these financial statementsCONSOLIDATED STATEMENT OF FUNDS AVAILABLE AMD EXPENDITURES
OF ALL UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT FUNDS AND UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1984
ORGANIZED ACTIVITIES
SPONSORED TOTAL AUXILIARY ENTERPRISES UNEXPENDED PLANT FUND TOTALS Memorandum Only
1984 1983
S 13485107 7887240 65373260 60539413 198557932 4309821 175305 672012 208677 234884736 95408 34146320 41253674 855895928 13485107 7887240 65373260 60539413 198557932 4309821 175305 672012 208677 234884736 95408 34146320 00 41253674 855895928 9378873 00 41685866 57503428 175222220 204550 178975 1713603 81301 319395538 00 19160351 46822 69674287 833175450
1517484833 1517484833 1527421264
5 666000 93389852 119206918 130789021
24375 5777 1520 1 4309541 2691608 9300229 76462 16809 09784501 5980036 3552412 12730062 152062 16809 141638299 6412166 3805692 413399 77056 15174
S 637368 141512508
556468 391986 4079341 49566 1881182 13414282 1968006 2626616 424188 13537 131309 5701427 49566 1881182 14124798 2190493 2626616 794317 13537 131309 111659 6074186 3204 00 14543104 2235806 734512 241398 00 104608 44800
169688 1741858 13332 3 7000000 5416207 2704124 11698823 98701 1012884 13872237 89602545 S 34487 7137858 120720455 127892800 13525286 6192244 3843007 11709926 108956 00 1122518 29766370 389977545 34487 7137858 120720455 753401860 18532618 4360660 1726769 10799937 603065 330000 1074487 27792593 395515757 00 00 00
S 3484036 5 65778049 626230012
5433382635 232 53793519 54 158 714 30 S 1645377633 5 104224569115 90125709438
00 1 78161398 28 923 607 72 66327956 3160264342 2907358894
5433382635 S 234 31954917 S 3 3 082 322 62 1711705589 107384833457 93033068332
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
NOTES TO FINANCIAL STATEMENTSUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1984
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS OF ACCOUNTING
Units of the university System of Georgia maintain their Current Funds and unexpended Plant Funds in aocordance with a
comprehensive basis of accounting called the Modified Accrual Basis This basis of accounting is defined as that method o
accounting in which expenditures other than accrued interest of general longterm debt are recorded at the time liabilities
are incurred and revenues are recorded when received in cash except for material or available revenues which should be
accrued to reflect properly the taxes levied and the revenues earned
The Agency Funds Student Activities are maintained on the Accrual basis of accounting
The Loan Funds Endowment Funds and Agency Funds Private Trust are maintained on the Cash Receipts and Disbursements
basis of accounting This basis of accounting is defined as that method of accounting in which certain revenue and the
related assets are recognized when received rather than when earned and certain expenses are recognized when paid rather
than when the obligation is incurred
DESCRIPTION OF FUNDS
CURRENT FUNDS
RESIDENT INSTRUCTION FUND
The Resident Instruction Fund accounts for the current operations of the educational program of the various units of
the university System Restricted expenditures are separately identified and matched with revenue from the Restricted
Funds
OTHER ORGANIZED ACTIVITIES
The Other Organized Activities Fund accounts for the operations of specific programs which are unique to the State c
Georgia and to the units of the University System administering the program activities Separate identity is maintained
of each program and restricted expenditures for each program are separately identified and matched with revenue from the
Restricted Funds
RESTRICTED FUNDS
The Restricted Funds account for funds awarded by grantors for restricted purposes to the various units of the
university System Such funds awarded or received are maintained in the restricted fund group and funds are transferred
to other funds only to the extent that expenditures are expended in the current period
AUXILIARY ENTERPRISES FUND
The Auxiliary Enterprises Fund accounts for the various
University System These business operations are conducted for the expressed purpos
faculty and staff
LOAN FUNDS
business operations administered by the various units of the
The Loan Funds account for various funds held by the various
units of the University System for the purpose of making
educational loans to students Separate identity
is maintained of the various types of loan funds administered by each
institution
ENDOWMENT FUNDS
The Endowment Funds account for various funds held in trust by the various units of the University System for various
donors separate identity of each fund is maintained and each fund is administered under the terms stipulated by the donor
PLANT FUNDS
UNEXPENDED
The unexpended Plant Fund accounts for funds administered by the various units of the University System for the purpose
of construction rehabilitation and acquisition of physical propertiesUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 24
NOTES TO FINANCIAL STATEMENTS
JUNE 30 1984
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
DESCRIPTION OF FUNDS continued
PLANT FUNDS continued
EXPENDED
The Expended Plant Fund represents the book value of fixed assets owned or in control of the various units of the
University System
AGENCY FUNDS
STUDENT ACTIVITIES
The Student Activities Fund accounts for student activity funds administered by the various units of the University
System The various units act as an agent for the students of their respective unit collect activity fee assessments and
revenues from other sources and expend the available funds as budgeted and directed by the student governing body
PRIVATE TRUST
The Private Trust Funds account for the activities in which the various units of the University System act as an
agency for various governmental agencies and organizations
OTHER FINANCIAL NOTES
1 RESTRICTED FUNDS Funds for specific restricted projects transferred from the restricted fund group to other funds in
excess of funds received from various grantors are reflected as deficits on the books and records of the various units of
the University System In this report revenues sufficient to eliminate the deficits are recognized and accounts
receivable are established from the various grantors The accounts receivable shown for Restricted Funds do not reflect
the actual amount that may be due from the various grantors
2 EXPENDED PLANT FUND The balances shown as Investment in General Fixed Assets under the Fund Equity of Expended Plant
Fund on the Combined Balance Sheet represent the accumulated expenditures made for general fixed assets through Current
Funds and Unexpended Plant Fund and also include expenditures made for general fixed assets expended by the Georgia
Education Authority University on behalf of the various units of the University System Gifts of general fixed assets
are recorded at fair market value and disposals are deleted at recorded cost No depreciation has been provided on the
general fixed assets
3 SICK LEAVE AND ANNUAL LEAVE All regular employees of the various units of the University System earn one day of sick
leave each month with no maximum limit established for the accumulation of sick leave When employees terminate employment
they receive no compensation for any accrued sick leave
All regular employees of the various units of the University System earn annual leave ranging from one and onequarter
days to one and threequarter days each month depending upon the employees length of continuous service Employees may
accrue up to fortyfive days of annual leave and are paid for unused accumulated annual leave upon retirement or
termination of employment
On June 30 1984 the unrecorded consolidated estimated liability of all units of the University System amounted to
3791374339 for accumulated annual leave Funds are provided in the appropriation to the Board of Regents of the
University System of Georgia each year to cover the cost of annual leave of terminated employees of the various units of
the University SystemBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA BY FUNDSBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1984
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia college
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior college
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia college
Waycross Junior college
OTHER
Skidaway Institute of Oceanography
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE
446375069 S 2 43055292
439260883 3 58071207
225238176 1 26895635
96925986 12 85172594
16090619 20969848
24308768 10239386
52415160 14208411
30672723 73469517
21963309 14635584
31290134 58863838
61665257 56888145
17961974 20955296
22916653 24800422
39069980 3581980
22456639 7943872
846784 56202336
106199392 37782163
51881545 31832021
20764314 12224500
23670139 10811005
28613985 12008553
2769771 5754100
16310105 1436341
62844401 360195
29727167 1193900
6526069 1674020
16846636 476390
17781033 13975661
10082163 818200
26528063 18975540
5799107 12521074
21847403 97300
6167607 1908419
INVENTORIES TOTAL
60047643 749478004
49458532 846790622
6178932 358312743
129576054 1317822662
7728578 44789045
3532459 38080613
5607723 72231294
8178677 112320917
8286061 44884954
9454741 99608713
19271767 137825169
5498149 44415419
10294821 58011896
4717884 47369844
9746021 40146532
11027976 68077096
17998389 161979944
15533896 99247462
7202916 40191730
3056771 37537915
4477042 45099580
1124783 9648654
1819606 19566052
4443129 67647725
2869263 33790330
499318 8699407
1855642 19178668
1097076 32853770
1571902 12472265
2183188 47686791
7977996 26298177
1990669 23935372
832255 8908281
S 1809965042 S 2539802745 S 425139859 S 4774 907646
The accompanying notes are an integral part of these financial statements
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
JUNE 30 1984
LIABILITIES AND FUND EQUITY
CURRENT
LIABILITIES
FUND EQUITY
RESERVED
FUND BALANCES
UNRESERVED
FUND BALANCES
SURPLUSDEFICIT
DUE TOFROM
BOARD OF
REGENTS
417425945
465985912
309561314
878372738
329384705
374191873
47901032
439360354
2667354
6612837
850397
89570
749478004
846790622
358312743
1317822662
208
63
250
401
218
571
453
105
40
261
167
207
726
267
38164
97787
53290
41538
91637
42807
41851
65738
46580
80215
91577
70527
96437
82210
236
312
470
717
201
414
919
583
538
197
235
470
884
724
29378
48994
01528
09626
13100
03841
98605
96900
29123
90670
55500
98526
70112
30146

321503
433832
176476
469753
2880217
1062065
484713
24547219
136193
1398959
200545
208043
813395
35106
447
380
722
1123
448
996
1378
444
580
473
401
680
1619
992
89045
80613
31294
20917
84954
08713
25169
15419
11896
69844
46532
77096
79944
47462
169
141
207
32
53
401
192
65
72
173
40
219
104
136
43
78183
91359
76183
93466
79446
98313
05464
32348
19581
28066
92723
60371
48205
156
25829
231 184 50
229 169 no
237 732 40
54 614 00
139 070 70
270 975 89
144 823 73
20 485 50
111 329 22
154 658 57
81 940 0
247 583 6 3
151 331 64
101 369 25
42 748 00
95097
429656
550157
893788
279536
351823
102493
118509
326165
59847
185540
968052
716808
110291
307652
40191730
37537915
45099580
9648654
19566052
67647725
33790330
8699407
19178668
32853770
12472265
47686791
26298177
23935372
8908281
2671603960
BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1984
CASH ON HAND
AND IN BANKS
ACCOUNTS
RECEIVABLE
INVENTORIES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Experiment Station
Engineering Extension Division
Medical College of Georgia
Eugene Talmadge Memorial Hospital
Family Practice Residency Program
Georgia Radiation Therapy Center
University of Georgia
Agricultural Experiment Station
Cooperative Extension service
Marine Institute
Marine Resources Extension Center
Veterinary Medicine Experiment Station
Veterinary Medicine Teaching Hospital
OTHER
Skidaway Institute of Oceanography
205364273 S 21123977 13722990 S 13621625 00 S 00 219087263 34745602
1399992 18554476 4863338 800000000 00 00 1836 22618 00 00 982222626 18554476 4863338
150721725 00 117122997
19783570 4856152 1742947 53527161 00 00 77580 00 00 00 00 33743591 4856152 1742947 7669427
4852067 7903200 00 12755267
27731028
a 241552815 S 1039919281 S 183622618 1465094714
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
JUNE 30 1984
CURRENT
LIABILITIES
LIABILITIES AND FUND EQUITY
FUND EQUITY
RESERVED
FUND BALANCES
UNRESERVED
FUND BALANCES
SURPLUS DUE TO
BOARD OF
REGENTS
219087255 00 23347225
11242459
555143291 427079335
13163801 00
4854573 00
112875301
31671321 1564359
4054236
1897389
7408785 00
12544891 00

08
155918
00
5390675
8765
4247696
507911
801916
154442
260642
210376
28809080
i 1078052
2190 872 63
347 456 02
9822 226 26
185 544 76
48 633 38
1171 229 97
337 435 91
48 561 S2
17 429 47
76 6 94 27
127 552 67
277 310 28
1C27m 4519909 WisSiLd3 S 14650947 UBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
JUNE 30 1984
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE TOTAL
1686452388 845979746 159527358
88693159 28802812 117495971
133326198 85986942 219313140
152503503 816870502 969374005
5257847 12999584 18257431
6953624 2808887 9762511
1815105 4164177 5979282
18403314 2921968 21325282
67033203 110619255 43586052
455837 6502226 6958063
25425516 40828148 15402632
26237052 3726079 29963131
1390340 783894 2174234
242635 5343694 5101059
5809399 10135605 4326206
1357108 6559794 7916902
1153347636 159830613 6482977
1 156809 4602630 4445821
6244262 9394772 3150510
1 21997 3670631 3648634
2618673 310472 2929145
1 2114021 2150955 36934
1 6513454 6750917 237463
1 12038568 15988818 3950250
1526185 915759 2441944
1 1978431 3162836 1184405
1 1136140 7293899 6157759
1 1094015 1488063 394048
880669 00 880669
1 4066448 4127225 60777
33957646 00 33957646
6846325 1735241 8581566
1 3884047 9012240 5128193
FUND EQUITY
UNRESERVED
FUND BALANCES
159527358
117495971
219313140
969374005
18257431
9762511
5979282
21325282
43586052
6958063
15402632
29963131
2174234
5101059
4326206
7916902
6482977
4445821
3150510
3648634
2929145
36934
237463
3950250
2441944
1184405
6157759
394048
880669
60777
33957646
8581566
5128193
1 12909721
20169897
7260176
7260176
15082461 05 2235638281
1727392176 S 1727392176
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1984
CASH ON HAND
AND IN BANKS
INVESTMENTS
ACCOUNTS
RECEIVABLE
INVENTORIES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior college
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College

4923 768 22
3506 728 75
486 178 87
10014 480 63
354 306 29
501 346 59
97 192 58
538 557 52
144 459 48
726 817 12
1563 397 42
307 207 33
433 833 11
1094 133 3 4
454 865 85
297 763 14
1486 857 46
2474 156 65
190 208 43
213 691 19 00
28 686 57
103 963 04
314 300 43
130 519 62
59 266 84
144 782 96
262 542 94
63 647 72
2 90 038 65
42 784 94
280 290 84
30 445 50
00
00
00
00
00
00
00
4669500
00
00
00
00
00
00
00
00
00
5774320
00
00
00
00
4474560
00
00
00
00
00
00
00
00
00
00
34507095
17413979
1988780
37401710
21128687
3531651
2583068
1063249
21479911
4761575
16632312
2139594
170424
1583424
4455870
720123
2156254
00
6348993
1533561
00
778960
1505225
1048590
1520056
42073
30276
514932
993641
305063
5256057
509112
160953
106810939
63597516
28514937
242153666
5601799
11608464
21106048
24952116
7916842
19777746
47936980
16191856
19789326
21477387
10214018
17636995
39203296
33966665
22091955
6597934
00
3104547
7245878
10604032
8204950
2748105
6234229
5396549
4725624
8860773
15817462
5587540
2084917
Skidaway Institute of Oceanography

38000
30 56300894 S
14918380 S
1 94297698
847799091
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
JUNE 30 1984
LIABILITIES AND FUND EQUITY
633694856
431684370
79121604
1281003439

8700143
65274774
33408374
84540617
14950805
97221033
220909034
49052183
63343061
132474145
60156473
48133432
190045296
287156650
474
295
67
236
430
227
87
207
321
120
381
253
341
52
61791
00614
00
52164
21967
82665
76968
16862
42801
65775
84037
69701
52013
25736
90420
CURRENT
LIABILITIES
23719382
8594937
6317791
45095804
293663
2553582
1537242
219911
1182518
1719657
25110322
88515
31895
977040
4500
2488910
3034303
1028995
71031
657296
00
529211
00
3181249
00
00
796004
00
00
157406
202884
269429
597400
RESERVED
FUND BALANCES
432136573
128499852
72803813
650752303
FUND EQUITY
85
374
318
469
137
955
1347
489
54 0
781
2 53
396
1285
1758
73399
66004
71132
11848
68287
01376
38268
63668
32194
13011
13384
65859
80708
75863
47390760
27866496
00
6222953
22883291
36249698
22776968
4396485
18477178
24560800
10616076
25469738
26283209
13567615
4371684
UNRESERVED
FUND BALANCES
177838901
294589581
00
585155332

17567205
25255188
00
37408858
00
00
61060444
00
9278972
53384094
34838589
5978663
58430285
10251792
00
976822
00
00
738676
3651718
00
4320377
1469619
7604975
1467961
12542557
1134080
20288692
321336

6336948 56
4316843 70
791216 04
12810034 39
87001 43
652747 74
334083 74
845406 17
149508 05
972210 33
2209090 34
490521 8 3
633430 61
1324741 45
601564 73
481334 32
1900452 96
2871566 50
474617 91
295006 14
0 0
67521 64
236219 67
430826 6 5
227769 fifi
87168 62
207428 01
321657 75
120840 37
381697 01
253520 13
341257 36
52904 20
4113316063 130460877 2494703039 1488152147 41133160 S3BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
JUNE 30 1984
CASH ON HAND
AND IN BANKS
INVESTMENTS
ACCOUNTS
RECEIVABLE
FUND EQUITY
RESERVED
FUND BALANCES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State college
Armstrong State college
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State college
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior college
Floyd Junior College
Gainesville Junior college
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia college
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
53722917 S 464037303
11307290 223247043
36169391 516505586
111432034 938473120
00 517760220 517760220
00 234554333 234554333
00 552674977 552674977
00 1049905154 1049905154
54397051 00 59666596 59666596
6050952 00 12561101
45970338 590200 50852935
44919546 00 51277930 51277930
109836215 00 113092128 113092128
56543448 00 88144588
260200839 00 271240557 271240557
35731912 00 50305390
8938527 00 10267454
80060918 00 89607242 89607242
103307237 00 114116922 114116922
24228728 00 30518801
173142672 00 193398453 193398453
8355976 181551147 00 189907123 189907123
6296539 52470037 00 58766576 58766576
7624786 7226300 00 14851086 14851086
00 00 00 00
52995 766363 00 819358 819358
2527067 00 6515299 6515299
3962676 9957924 00 13920600 13920600
00 00 00 00 00
79800 29900 00 109700 109700
1118339 2528896 00 3647235 3647235
00 00 00 00 00
2801259 3617980 00 6419239 6419239
351871 3273841 00 3625712 3625712
4307908 21252103 00 25560011 25560011
5942592 116500376 00 122442968 122442968
153000 95853 00 248853 248853
5 388799119 S35 47389222
590200 S3936778541 S3936778541
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
JUNE 30 1984
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley state College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
CASH ON HAND
AND IN BANKS
1131129544
4374794
4602752
800441695
FUND EQUITY
00
56 11600
31 23003
400 75052
71 74000
879 69381
53 81400
15008
289 98577
600 92438
14 00000
20 79754
230 90839
00
00
00
00
00
27 82016
122 38573
00
7 54928
23 92016
7 37516
00
00
7 50721
152 51873
32 58538
INVESTMENTS TOTAL FUND BALANCES
163632763 S 1294762307 S 1294762307
00 4374794 4374794
265258752 260656000 260656000
613825033 1414266728 1414266728
00 00 00
00 5611600 5611600
7802706 10925709 10925709
7859881 47934933 47934933
1939246 9113246 9113246
75702592 163671973 163671973
00 5381400 5381400
52734738 52749746 52749746
6267471 35266048 35266048
32122749 92215187 92215187
00 1400000 1400000
00 2079754 2079754
45978826 69069665 69069665
00 00 00
00 00 00
00 00 00
00 00 00
00 00 00
4007809 6789825 6789825
00 12238573 12238573
00 00 00
00 754928 754928
00 2392016 2392016
00 737516 737516
00 00 00
00 00 00
00 750721 750721
00 15251873 15251873
00 3258538 3258538
Skidaway Institute of Oceanography
2234520514 S 1277132566 3511653080
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1984
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND ACCOUNTS
AND IN BANKS INVESTMENTS RECEIVABLE TOTAL
S 62948745 00 22009213 84957958
14702607 00 00 14702607
95307842 00 70000000 165307842
340281408 00 1386603 341668011
600978 8552 12 1170024 1424258
268540 00 00 268540
3082059 00 00 3082059
20174951 00 4900000 25074951
3902226 00 00 3902226
591982 00 7238137 6646155
30270301 00 236500 30506801
1974448 00 2059081 4033529
2079854 00 00 2079854
2900792 00 671408 3572200
20639555 00 97500 20737055
7320511 00 00 7320511
25028576 00 00 25028576
20063428 00 00 20063428
42 00 00 42
1827504 00 00 1827504
179532 00 00 179532
1307383 00 00 1307383
6126500 00 97000 6223500
3589238 00 00 3589238
5861868 00 00 5861868
6243623 00 00 6243623
10240254 00 128300 10368554
193250 00 193250 00
2128338 00 45000 2173338
14416628 00 00 14416628
241600 00 241600 00
21207 00 3857775 3836568
888900 00 159253 1048153
1082617 00 00 1082617
S 703189253 S 855 12 S 114490644 S 818535109
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
JUNE 30 1984
FUND EQUITY
UNRESERVED
FUND BALANCES
SURPLUS DUE TO
CURRENT RESERVED BOARD OF
LIABILITIES FUND 3ALANCES REGENTS TOTAL
84957958 S 00 00 84957958
9893188 4809419 00 14702607
163271063 00 2036779 165307842
311665443 29809159 193409 341668011
569046 855212 00 1424258
204700 00 63840 268540
3080552 00 1507 3082059
25068318 00 6633 25074951
5184463 00 1282237 3902226
6281512 00 364643 6646155
30506801 00 00 30506801
3744000 00 289529 4033529
1501900 577954 00 2079854
1241291 2300000 30909 3572200
19069427 00 1667628 20737055
7233470 00 87041 7320511
25028576 00 00 25028576
20063428 00 00 20063428
00 00 42 42
1819003 00 8501 1827504
00 00 179532 179532
1182436 00 124947 1307383
6223500 00 00 6223500
3045520 125001 418717 3589238
5861868 00 00 5861868
563568 5680055 00 6243623
699113 9664300 5141 10368554
00 00 00 00
2121660 00 51678 2173338
695000 13662518 59110 14416628
00 00 00 00
3826247 00 10321 3836568
1048153 00 00 1048153
1082617
1082617
745651204
67483618
818535109BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1984
IMPROVEMENTS
OTHER THAN
BUILDINGS
INVESTMENT
EQUIPMENT
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah state College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
1175960545
581518028
395833628
614290670
11912161687
5323893926
8481378597
18874743681
1329502252
138618506
222412548
1031944565
994 577 33
2 58 253 82
2047 611 4 9
1307 427 3 9
638 326 39
383 495 90
48 899 00
5 58 0 00
121 415 00
295 440 4 9
324 692 00
805 984 73
1377 661 27
456 338 44
67 441 25
989 112 7 3
1361 635 71
91 468 56
1142 470 2 3
394 001 11
72 465 30
152 859 45
169 490 00
111 990 00
158 507 89
439 707 17
18 400 00
175 873 74
197 990 00
449 460 00
111 184 660 37
10 626 912 71
13 732 176 96
is 372 448 33
20 791 620 84
17 432 916 27
33 527 932 50
1 5 289 879 18
11 502 070 25
1 5 560 739 19
18 379 903 43
a 994 810 62
21 169 489 16
30 505 908 95
13 874 141 45
6 216 820 90
6 775 682 90
3 539 631 84
6 400 273 04
R 710 087 98
6 305 610 28
1 839 312 23
7 149 418 40
4 58 5 459 98
7 463 548 92
5 107 375 65
9 780 096 12
10 667 037 22
3 362 454 52
295551252
1 885 141 34
801 669 14
551 702 42
739 008 9 0
2 428 577 69
1 192 281 69
1 735 850 92
833 264 62
555 970 37
1 405 362 99
3 710 417 72
270 491 83
1 926 267 42
945 674 21
2 415 742 26
128 984 48
504 537 9 3
436 002 13
290 236 11
1 519 801 46
1 053 858 51
615 645 34
611 744 29
372 283 72
136 644 10
1 177 243 31
6 32 664 18
454 588 66
295 600 23
872 039 02
107 620 321 47
40 810 936 6z
50 602 571 0 2
143 321 371 63
3 840 555 87
5 275 916 L4
6 784 357 44
7 142 507 24
9 426 896 59
6 4 96 548 16
15 018 686 9 9
5 660 874 62
4 919 617 64
4 960 270 80
7 260 293 68
5 491 000 6 9
9 725 900 76
10 551 888 72
3 842 837 6 8
2 917 633 68
2 544 547 34
1 053 945 22
2 079 663 IB
3 358 303 64
2 782 392 57
1 124 120 71
2 049 303 78
2 103 536 86
2 304 787 59
2 403 071 49
3 654 829 05
2 488 843 86
1 125 185 39
227760654
S 4273460510 S 80272571162 s 5772407596 483 02 125 18
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
JUNE 30 1984
IN PLANT FUND EQUITY
INVESTMENT
DUE TO CONSTRUCTION IN GENERAL
OTHER FUNDS IN PROGRESS TOTAL FIXED ASSETS
S 24654936 00 25155001695 i 25155001695
00 00 10125124122 10125124122
00 25321275 14185203150 14185203150
91561157 00 34761554922 34761554922
00 00 1790493491 1790493491
00 00 1696275181 1696275181
00 00 2311584831 2311584831
00 00 2456139186 2456139186
00 00 3328542151 3328542151
00 00 2550524202 2550524202
00 00 5033136941 5033136941
00 00 2178959842 2178959842
00 00 1709907326 1709907326
00 00 2222181347 2222181347
00 00 2967530683 2967530683
00 00 1556228787 1556228787
00 00 4219931861 4219931861
5774320 00 4240206712 4240206712
00 6884678 2026900942 2026900942
00 00 1025255179 1025255179
00 00 1118640393 1118640393
00 180918 512285693 512285693
00 00 991264329 991264329
00 00 1398219419 1398219419
00 00 1021432666 1021432666
00 00 373193773 373193773
00 00 997995647 997995647
00 00 717327056 717327056
00 00 1006348850 1006348850
00 00 912739762 912739762
00 00 1408598935 1408598935
00 00 1378634348 1378634348
00 00 498123014 498123014
655461808
655461808
121990413
32386871 S 138530948244 S 138530948244BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
JUNE 30 1984
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior college
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior college
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia college
waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE
40264194 1318700
109975984 1254525
8018738 00
111155233 00
16659819 4268062
9771504 247058
8917998 38701
29310107 531227
5213997 1949710
5793376 22400
10784202 8574129
13075260 24700
10925185 4400
11061720 9500
11577455 273070
20273724 701600
12143470 00
25442982 00
3891919 336000
4520252 00
4947417 9867
297841 24824
1683534 00
6542572 28500
3478341 60000
608033 00
2297503 7000
5988934 00
1521905 00
555847 00
1580999 62000
3846125 11200
491316 39387

41582894
111230509
8018738
111155233
12391757
10018562
8956699
29841334
3264287
5815776
19358331
13099960
10929585
11071220
11304385
20975324
12143470
25442982
4227919
4520252
4957284
322665
1683534
6571072
3538341
608033
2304503
5988934
1521905
555847
1642999
3857325
530703
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
JUNE 30 1984
LIABILITIES AND FUND EQUITY
FUND EQUITY
CURRENT RESERVED UNRESERVED
LIABILITIES FUND BALANCES FUND BALANCES TOTAL
S 12202364 13296978 S 16083552 41582894
7162782 26554200 77513527 111230509
00 1212100 6806638 8018738
5910415 8398350 96846468 111155233
2233190 2435000 17059947 12391757
390736 7707150 1920676 10018562
1247107 2698500 5011092 8956699
2757428 7865200 19218706 29841334
259137 1354511 4877935 3264287
414083 1510500 3891193 5815776
602069 15294562 3461700 19358331
00 3433500 9666460 13099960
411000 6588400 3930185 10929585
362465 1629826 9078929 11071220
4055472 00 15359857 11304385
338764 3994800 16641760 20975324
4037436 13034700 4928666 12143470
1342601 8821100 15279281 25442982
2240 1573600 2652079 4227919
73569 930000 3516683 4520252
1285655 981000 2690629 4957284
2850 154000 165815 322665
39364 984000 660170 1683534
950 1304000 5266122 6571072
419587 334000 2784754 3538341
00 81000 527033 608033
57063 345000 1902440 2304503
173975 3198071 2616888 5988934
42610 448000 1031295 1521905
00 00 555847 555847
6225 532500 1104274 1642999
559500 648800 2649025 3857325
112541 120000 298162 530703
46503178
137463348
271544978
455511504BALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS PRIVATE TRUST
JUNE 30 1984
GRADUATE INSTITUTIONS
Georgia institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
CASH ON HAND ACCOUNTS
AND IN BANKS RECEIVABLE TOTAL
S 320792654 S 3553 S 320796207
226078599 330094 226408693
362163753 7073085 369236838
865702748 94384 865797132
1235516 325196 1560712
19292319 00 19292319
34960378 240103 35200481
5025027 00 5025027
17892950 4601978 22494928
12937399 00 12937399
101066123 00 101066123
11405536 928 11406464
3498567 80000 3578567
18469747 00 18469747
12917792 71525 12989317
5799110 43959 5843069
11677875 00 11677875
13225552 00 13225552
13723452 22968 13746420
4568056 00 4568056
316972 2967666 3284638
1894689 173213 2067902
731307 113751 845058
2352116 00 2352116
1168874 00 1168874
1623715 00 1623715
4463225 4394 4467619
7266151 704 7266855
1269655 00 1269655
5810290 00 5810290
7952265 16000484 8048219
6457273 00 6457273
1215874 19525 1235399

20 890 42175
32176364
21 21218539
The accompanying notes are an integral part of these financial statementsBALANCE SHEET
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS PRIVATE TRUST
JUNE 30 1984
LIABILITIES AND FUND EQUITY
CURRENT
LIABILITIES
FUND EQUITY
RESERVED
FUND BALANCES
TOTAL
262115894
78964909
316203559
732029821
58680313
147443784
53033279
133767311
320796207
226408693
369236838
865797132
35000
1303911
1846578
3054954
12690169
6607724
91010356
2306361
2774441
1134473
1354952
1903415
2805794
2351973
1525712
17988408
33353903
1970073
9804759
6329675
10055767
9100103
804126
17335274
11634365
3939654
8872081
10873579
1560712
19292319
35200481
5025027
22494928
12937399
101066123
11406464
3578567
18469747
12989317
5843069
11677875
13225552
3423083
975424
00
677175
404023
1034249
371103
1293501
989104
3908097
872975
1073811
641013
2877049
813605
10323337
3592632
3284638
1390727
441035
1317867
797771
330214
3478515
3358758
396680
4736479
7407206
3580224
421794
13746420
4568056
3284638
2067902
845058
2352116
1168874
1623715
4467619
7266855
1269655
5810290
8048219
6457273
1235399
1539848496 S
581370043
2121218539STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF rmnTSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1984
BALANCES
JULY 1 1983
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Reserved
Unreserved Surplus
Georgia State University
Reserved
Unreserved Surplus
Medical College of Georgia
Reserved
Unreserved Surplus
University of Georgia
Reserved
Unreserved Surplus

306951692
116754
345486135
9442571
44078859
5288486
402003660
11465897

00
6460018
00
1748468
00
8805890
00
8437542
SENIOR COLLEGES
Albany State College
Reserved
Unreserved Surplus
Armstrong State College
Reserved
Unreserved Surplus
Augusta College
Reserved
Unreserved Surplus
Columbus College
Reserved
Unreserved Surplus
Fort Valley State College
Reserved
Unreserved Surplus
Georgia College
Reserved
Unreserved Surplus
Georgia Southern College
Reserved
Unreserved Surplus
Georgia Southwestern College
Reserved
Unreserved Surplus
Kennesaw College
Reserved
Unreserved Surplus
North Georgia College
Reserved
Unreserved Surplus
Savannah State College
Reserved
Unreserved Surplus
Southern Technical Institute
Reserved
Unreserved Surplus
Valdosta State College
Reserved
Unreserved Surplus
West Georgia College
Reserved
Unreserved Surplus
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Reserved
Unreserved Surplus
Albany Junior College
Reserved
Unreserved Surplus
Atlanta Junior College
Reserved
Unreserved Surplus
Bainbridge Junior College
Reserved
Unreserved Surplus

21127324
515189
31553235
3134220
38546565
29087 8
73409900
182482
20660800
8060959
38231335
280540
79478384
40115
31804550
717324
44998725
299173
20039900
610284
22872600
1827987
42076018
2718697
69083492
226735
64493293
1501347
22990300
102152
20129560
255879
24143200
3796783
4559700
503616
00
4 627 55 00
3 433 40 00
20 028 12 00
661 95 00
11 779 90 00
7 558 75 00
13 781 89 00
3 000 65 00
136 77 00
13 039 84 00
8 892 99 00
15 722 82 00
30 568 27 00
4 826 48
00
77890
00
4512
00
219606
00
759620STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1984
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1984

22433013 3792664 1 00 16754 329384705 2667354
28705738 4864369 94 00 42571 374191873 6612837
3822173 9656287 52 00 88486 47901032 850397
37356694 8347972 114 00 65897 439360354 89570
2502054
141252
304241
90492
8454963
1826336
1700274
403558
1 547700
1702227
3172506
306190
12520221
893476
26592350
24847284
8830398
122516
249230
94975
682900
688754
5022508
1364239
19386620
2243432
7936853
447542

128150
17207
2787340
425144
369960
330551
901700
134168
00 515189 23629378 321503
00 3134220 31248994 433832
00 290878 47001528 176476
00 182482 71709626 469753
00 8060959 20113100 2880217
00 280540 41403841 1062065
00 40115 91998605 484713
00 717324 58396900 24547219
00 299173 53829123 136193
00 610284 19790670 1398959
00 1827987 23555500 200545
00 2718697 47098526 208043
00 226735 88470112 813395
00 1501347 72430146 35106
00
102152
00
255879
00
3796783
00
503616
23118450
95097
22916900
429656
23773240
550157
5461400
893788STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1984
BALANCES
JULY 1 198 3
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
JUNIOR COLLEGES continued
Brunswick Junior College
Reserved
Unreserved Surplus
Clayton Junior College
Reserved
Unreserved Surplus
Dalton Junior College
Reserved
Unreserved Surplus
Emanuel County Junior College
Reserved
U reserved Surplus
Floyd junior College
Reserved
Unreserved Surplus
Gainesville Junior College
Reserved
Unreserved Surplus
Gordon Junior College
Reserved
Unreserved Surplus
Macon Junior College
Reserved
Unreserved Surplus
Middle Georgia College
Reserved
Unreserved Surplus
South Georgia College
Reserved
Unreserved Surplus
Waycross Junior College
Reserved
Unreserved Surplus

14664834
28283
29369196
575628
13793061
286092
2490482
8684
11702843
329635
15216880
8143
7968100
619358
24254291
201100
16075164
5123678
11563250
160863
4841400
189789

00
230394
00
206406
00
394052
00
21577
00
632516
00
525310
00
125117
00
398655
00
698201
00
82601
00
208619
OTHER
Skidaway Institute of Oceanography
Reserved
Unreserved Surplus
00
00
00
00
1968056807 S
234142lt
Reserved
Unreserved SurplusDeficit due tofrom Board of Regents
S 1920658728
47398079
00
23414216
S 1968056807
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALAMCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1984
271
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1984
757764 49142 S 00 28283 13907070 279536
2271607 145417 00 575628 27097589 351823
689312 496545 00 286092 14482373 102493
441932 96932 00 8684 2048550 118509
569921 193649 00 329635 11132922 826165
248977 465463 00 8143 15465857 59847
225902 310657 00 619358 8194002 185540
504077 569397 00 201100 24758368 968052
942000 18607 00 5123678 15133164 716808
1426325 27690 00 160863 10136925 110291
566600 99033 00 189789 4274800 307652
00
00
00
00
00
00
S 159230742 47398079 S 2103303686
182756895 00 2103415623
23526153 47398079 111937
159230742 S 47398079 2103303686STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1984
BALANCES
JULY 1 1983
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Engineering Experiment Station
Reserved
Unreserved Surplus
Engineering Extension Division
Reserved
Unreserved Surplus
Medical College of Georgia
Eugene Talmadge Memorial Hospital
Reserved
Unreserved Surplus
Family Practice Residency Program
Reserved
Unreserved Surplus
Georgia Radiation Therapy Center
Reserved
Unreserved Surplus
University of Georgia
Agricultural Experiment Station
Reserved
Unreserved Surplus
Cooperative Extension Service
Reserved
Unreserved Surplus
Marine Institute
Reserved
Unreserved Surplus
Marine Resources Extension Center
Reserved
Unreserved Surplus
Veterinary Medicine Experiment Station
Reserved
Unreserved Surplus
Veterinary Medicine Teaching Hospital
Reserved
Unreserved Surplus

00 8850 00 4940745
12176500 631 00 489844
690820537 1435749 00 178232636
00 17171669 00 5216297
00 3428362 00 369350
00 3601226 00 10323
00 473199 00 52250
00 13206 00 792196
00 189563 00 217790
00 163095 00 00
00 160853 00 1000
OTHER
Skidaway Institute of oceanography
Reserved
Unreserved Surplus
00 00
11297 1082617
s 729235317 S 78161398
Reserved
Unreserved Surplus due to Board of Regents
S 702997037 00
26238280 178161398
s 729235317 s 17B161398
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1984
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
PRIOR YEARS
UNRESERVED
BALANCES SURPLUS
REMITTED TO THE
BOARD OF REGENTS
BALANCES
JUNE 30 1984
00 4940753 5 00 8850
11170725 00
333926 631
263741202 00
178232636 1435749
00 174378 00 17171669
00 378115 00 3428362
00 4258019 00 3601226
1564359 00
455661 473199
00 9720 00 13206
00 63348 00 189563
00 260642 00 163095
00 211376 00 160853
00
08
23347225
155918
427079335
00
00
5390675
00
8765
00
4247696
1564359
507911
00
801916
00
154442
00
260642
00
210376
00
4565
00 00
11297 1078052
418816103 26238280 46234233
251006118 00 451990919
167809985 26238280 10351413
418816103 26238280 S 462342332STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1984
UNRESERVED
BALANCES
JULY 1 198 3
REVENUES
IN PERIOD
PRIOR YEARS
ADJUSTMENTS
GRADUATE INSTITUTIONS
Georgia institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
130339990 7946925579
8946 9154 82243518 3
221535072 2238088245
76736 3230 5614002 202
191 718 49 1 67659515
64 969 10 64155518
76 635 84 1 12900878
137 409 87 1 54290148
40 140 10 6 55121917
84 429 23 1 18100124
114 571 91 3 59895420
2R8 954 11 1 11445674
36 572 20 41104815
52 951 71 64918140
a 055 11 1 66108941
61 680 03 1 01370382
64 969 19 1 33646473
49 671 72 1 88938152
27 598 70 1 51516296
25 769 61 87293030
1 2 717 20 1 46493243
141 10 43007318
17 710 88 76817332
44 504 07 1 16967461
46 694 15 66791060
9 179 50 9418147
18 9B8 71 79847460
21 116 50 35290652
2 954 06 20622000
607 77 43877245
19 845 91 94116656
88 255 00 1 16975261
1 814 52 39313656
00 S 7946925579
00 822435183
00 2238088245
142416278 5756418480
00 3 67659515
00 64155518
00 I 12900878
00 1 54290148
00 6 55121917
00 1 18100124
00 1 59895420
00 1 31445674
00 43104815
00 64938140
00 1 66308941
00 1 01370382
00 1 33646473
00 1 88938152
00 1 51516296
00 87293030
00 1 46493243
00 43007318
00 76837332
00 1 16967461
00 66791060
00 9418147
00 79847460
00 35290652
00 20622000
00 43877245
00 94116656
00 1 16975261
00 39313656
684004
168052189
168052189
79946332 S 142416278 21122 j 626jQ
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESTRICTED FUNDS
YEAR ENDED JUNE 30 1984
DEDUCTIONS
TRANSFERS TO OTHER FUNDS
RESEARCH
INSTRUCTION AND PLANT CONTRACT STUDENT UNRESERVED BALANCES JUNE 30 1984
ADDITIONS OVERHEAD AID TOTAL
5807996086 5 1700708975 S 409033150 S 7917738211 159527358
536539533 59872210 197996623 794408366 1174959 71
2004516116 188002313 47791748 2240310177 2 19313140
4645615244 391709239 517083222 5554407705 969374005
198001333 13196124 157376496 368573953 18257431
15898176 886341 44305400 61089917 9762511
55563992 1359366 57661822 114585180 5979282
49690838 1955390 95059625 146705853 21325282
452586317 11249237 187914301 651749875 43586052
44617077 1234157 73733750 119584984 6958063
190424577 8459435 157066167 355950179 15402632
44698379 2248324 83431253 130377956 29963131
9911642 287406 34388753 44587801 2174234
22457213 2084597 40590442 65132252 5101059
170504364 12072259 180211625 362788248 4326206
55247104 7234257 37540122 100021483 7916902
169432470 6276583 157951382 333660435 6482977
55392750 3803053 130263700 189459503 4445821
67054124 2978103 81093429 151125656 3150510
36690464 988648 48542245 86221357 3648634
79801020 4799319 60157479 144837818 2929145
31793495 1461423 9729576 42984494 36934
46173251 478706 31721000 78372957 237463
94918461 201937 22347220 117467618 3950250
54397238 1097306 13523987 69018531 2441944
1321731 54621 7795340 9171692 1184405
50287358 1018322 24282894 75588574 6157759
18248240 1139954 17622060 37010254 394048
2327132 327375 17332180 20036737 880669
7900367 558678 35418200 43877245 60777
27485689 929914 35728000 64143603 33957646
52787263 1130810 63301122 117219195 8581566
17153636 539711 16673568 34366915 5128193
123758696
37717321
161476017
15241271426 2468061434 S 3094717881 2080405074 1727392176STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1984
BALANCES
JULY 1 1983
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Reserved
Unreserved
Georgia State University
Reserved
Unreserved
Medical College of Georgia
Reserved
Unreserved
University of Georgia
Reserved
Unreserved
378276510
177360499
90985961
230329045
76552193
00
633210168
524315363
00
387353616
00
363013814
00
34322507
00
924525451
SENIOR COLLEGES
Albany State College
Reserved
Unreserved
Armstrong State College
Reserved
Unreserved
Augusta College
Reserved
Unreserved
Columbus College
Reserved
Unreserved
Fort Valley State College
Reserved
Unreserved
Georgia College
Reserved
Unreserved
Georgia Southern College
Reserved
Unreserved
Georgia Southwestern College
Reserved
Unreserved
Kennesaw College
Reserved
Unreserved
North Georgia College
Reserved
Unreserved
Savannah State College
Reserved
Unreserved
Southern Technical institute
Reserved
Unreserved
Valdosta State College
Reserved
Unreserved
West Georgia College
Reserved
Unreserved
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Reserved
Unreserved
Albany Junior College
Reserved
Unreserved
Atlanta Junior College
Reserved
Unreserved
Bainbridge Junior College
Reserved
Unreserved

118 984 46
521 791 56
323 747 79
220 582 6 0
289 929 49 00
562 021 04
375 510 11
3 880 00
525 292 84
800 294 44 00
1229 419 38 00
65 507 87
14 807 59
437 202 84
105 374 28
721 805 33
377 079 12
138 551 72 00
421 127 4 6
59 083 92
1043 511 65
496 760 58
1528 999 19
1343 883 65
00
314 13404
00
534 41789
00
139 41626
00
526 76272
00
644 98966
00
621 05360
00
1121 76239
00
436 18764
00
474 72719
00
977 45412
00
468 00682
00
127 23350
00
1093 96655
00
2258 37934
468 94718 00 00 9422533
252 64614 00 00 20000462
00 00 00 00
54 17703 00 00 2513332
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1984
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1984
S 213017120 159157057
209514715 177360499
68020732
68424233
30506841
230329045
34204976 37953356
34322507 00
342107264
339370119
324565129
524315363
432136573
177838901
128499852
294589581
72803813
00
650752303
585155332
3325047 3198547 00 00 8573399 17567205
27878504 28186601 22787279 22058260 37466004 25255188
13921132 13941626 11042949 00 31871132 00
20900860 15267414 30191116 37551011 46911848 37408858
13380287 11969682 00 00 13768287 00
67686065 62105360 52214133 00 95501376 00
52545968 51115795 40749638 00 134738268 61060444
42412881 42138005 00 00 48963668 00
38190512 38193747 27878602 10537428 54032194 9278972
45702929 44361318 39770451 37707912 78113011 53384094
12033871 11962093 575659 00 25313384 34838589
9192784 6744687 11639671 5908392 39665859 5978663
57363638 33134095 128580708
50966370 49676058 58430285
113943117 115586142 90967173 134388365 175875863 110251792
9277014 9422533 8780972 00 47390760 00
19012860 19023640 16410978 00 27866496 976822
00 00 00 00 00 00
2512953 2513332 1707703 00 6222953 00
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1984
BALANCES
JULY 1 19 8 3
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
JUNIOR COLLEGES continued
Brunswick Junior College
Reserved
Unreserved
Clayton Junior College
Reserved
Unreserved
Dalton Junior College
Reserved
Unreserved
Emanuel County Junior College
Reserved
Unreserved
Floyd Junior College
Reserved
Unreserved
Gainesville Junior College
Reserved
Unreserved
Gordon Junior College
Reserved
Unreserved
Macon Junior College
Reserved
Unreserved
Middle Georgia College
Reserved
Unreserved
South Georgia College
Reserved
Unreserved
Waycross Junior College
Reserved
Unreserved

20160826 2126962 132 067 00 34
32066710 2414526 322 077 00 04
23339374 00 138 602 00 93
3633274 3593533 64 768 00 62
17072622 00 145 054 00 43
21777283 6391102 272 172 00 68
9079417 105290 67 846 00 01
22100702 10682207 303 737 00 01
26872033 3804110 36 021 00 86
16743134 740983 258 930 00 16
3153167 854772 32 595 00 31
OTHER
Skidaway Institute of Oceanography
Reserved
Unreserved
89012 00
141783 27454
S 3368077869 S 2892360772
Reserved
Unreserved
S 2221187687 00
1146890182 2892360772
S 3368077869 S 2892360772
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1984
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1984
16942405
12468058
28578704
23555986
13860293
13860293
2156485
2156485
13043432
13035824
19560800
19612293
5336330
5421930
17831144
17831144
1496565
932156
994186
5604324
2938195
2938195
27454
27454
142 199 4 0
21 269 62
243 957 16
24 14 5 26
144 226 99 00
13 932 74
35 935 33
116 388 76 00
167 772 83
63 911 02
37 996 71 00
144 621 08
106 822 07
20 853 89 00
41 697 05
7 409 83
17 196 78
8 547 72

228 832 91
7 386 76
362 496 98
36 517 18
227 769 68 00
43 964 85
43 203 77
184 771 78
14 696 19
245 608 00
76 049 75
106 160 76
14 679 61
254 697 39
125 425 57
262 832 09
11 340 80
135 676 15
202 886 92
43 716 84
3 213 36
59012
141783
2546
00
28370899 2305954354 3982855186
1322691505 1049176153
11294320606 11256778201
2494703039
1488152147
28370899 S2305954354 3982855186
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1984
RESERVED
BALANCES
JULY 1 1983
ADDITIONS
GIFTS FOR
LOAN
INTEREST
INCOME
PRIOR YEARS
ADJUSTMENTS
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
516327419
216287880
524219328
1037840573
161945
21659699
26841218
727739
10903834
3887889
8532239
36409303
65554648 00 340527
14300278 1162008 279253
52955249 402600 997844
49925608 11 46585 1729617
100956080 15874132 2351488
85240522 1870644 3086041
272820788 251079 4644297
46905847 3333333 1939968
8534984 1922054 74945
87274283 1637170 1080141
116516348 1510701 2412219
24919481 5944598 287174
176873929 19366168 3423985
218011386 6800000 4674434
00
00
00
00
00
00
590200
00
00
00
00
00
00
00
331975
00
00
00
53853100 5537131 1841960 00
18291686 2700000 800111 00
00 00 00 00
799051 24900 11607 00
7456355 00 734255 00
14520287 236974 291328 00
73537 00 00 00
109700 00 00 00
3581032 00 19703 73750
00 00 00 00
7557670 636749 69396 00
5591546 880000 232491 00
23698060 00 194066 2122022
134141708 4714781 1644655 00
234753 00 14100 00
3885373116
99677336
91440360
3117947
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
LOAN FUNDS
YEAR ENDED JUNE 30 1984
DEDUCTIONS RESERVED
LOAN BALANCES
TOTAL EXPENSE CHARGE OFFS TOTAL JUNE 30 1984
11065779 S 543245 9089733 9632978 517760220
25547588 2830626 4450509 7281135 234554333
35373457 2102468 4815340 6917808 552674977
37137042 7954112 17118349 25072461 1049905154
340527 758686 5469893 6228579 59666596
882755 318126 538296 856422 12561101
1185444 379547 2908211 3287758 50852935
2876202 838010 685870 1523880 51277930
18225620 1388340 4701232 6089572 113092128
4956685 897685 1154934 2052619 88144588
4393218 2156547 3816902 5973449 271240557
5273301 1367056 506702 1873758 50305390
1996999 197029 67500 264529 10267454
2717311 113585 270767 384352 89607242
4254895 4610365 2043956 6654321 114116922
6231772 617152 15300 632452 30518801
22790153 2403569 3862060 6265629 193398453
2125566 1480451 24498246 25978697 189907123
7379091 569193 1896422 2465615 58766576
1899889 499025 1041686 1540711 14851086
00 00 00 00 00
36507 00 16200 16200 819358
734255 41006 165795 206801 6515299
528302 204895 923094 1127989 13920600
00 73537 00 73537 00
00 00 00 00 109700
93453 18250 90 00 27250 3647235
00 00 00 00 00
567353 27949 543129 571078 6419239
647509 288051 1030274 1318325 3625712
2316088 354504 99633 454137 25560011
6359436 3587891 14470285 18058176 122442968
14100 00 00 00 248853
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1984
RESERVED
BALANCES
JULY 1 1983
ADDITIONS
FOR OBJECT
OF TRUST
FOR
PRINCIPAL
GIFTS FOR
PRINCIPAL
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
S 1255089031
5357067
249805920
1257840064
230237444
710006
30891645
1246 75489
7504244
00
00
25621215
00 00
00 00
00 DO
00 CO
65 420 98 5 403 27
121 588 97 00 13 319 71 00
7 423 43 1 174 41
2 3 6 32 44 2 333 72
5 710 84 00 00 304 32 00 00
7 042 04 465 17
157 106 93 12 054 B0
23 639 90 2 545 48
457418
00
00
110349526
00 00 00 00
51586 00 6 880 79 00 4 530 0 0
105316 33 16 168 22 2302 18 00
417423 75 38 065 09 6672 75 48 550 42
84782 46 15 924 42 1610 00 00
57868 92 122 838 39 00 18 737 29
51500 00 5 58 5 93 00 2 314 J
480134 44 110 266 97 00 JO
331357 76 36 602 85 00 19 08b 73
865121 76 84 885 79 00 00
15666 10 1 786 98 00 500 00
12747 41 774 70 00 29 044 87
659640 94 00 56 481 67 00 00 00 59 674 79 00
00 00
00 00
00 00
00
00 46100
00 00
00 00
00 00
00 00
00 136000
00 00
00 00
00 00
00 00
00 700000
S 3273963222 S 439900832 S
33723516
129932754
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
ENDOWMENT FUNDS
YEAR ENDED JUNE 30 1984
DEDUCTONS
FOR OBJECT
OF TRUST
RESERVED
BALANCES
JUNE 30 1984
5 238199106
710006
30891645
260646230
198525830
1692279
20041565
104219566
198525830
1692279
20041565
104219566
1294762307
4374794
260656000
1414266728
00 00 00 00
11 410 79 6 880 79 6 880 79 56 116 00
1 3 866 04 9 925 28 9 925 28 109 257 09
93 288 26 31 362 68 31 36 2 68 479 349 33
1 7 5 34 42 11 184 42 11 184 42 91 132 46
141 575 68 76 724 87 76 724 87 1636 719 IS
7 899 93 5 585 93 5 585 93 53 814 00
1 10 266 97 62 903 95 62 903 95 527 497 46
55 688 58 34 38 5 86 34 38 5 86 352 660 48
84 R85 79 27 8 55 68 27 855 68 922 lbl 8 7
7 286 98 3 953 08 3 953 08 14 000 00
29 819 57 21 769 44 21 769 44 20 797 54
116 156 46 00 85 100 75 00 85 100 75 00 690 696 65 00
00 00 00 00
00 00 00 00
00 00 00 00
00 00 00 00
5 864 27 3 387 00 3 387 00 67 89825
13 319 71 00 12 522 95 00 12 522 95 00 122 38573 00
1 1 74 41 1 048 56 1 048 56 7 54928
2 333 72 2 046 00 2 046 00 23 92016
1 664 32 00 00 00 00 00 00 00 00 7 37516 00 00
465 17 00 00 7 50721
1 054 80 16 643 00 16 643 00 152 51873
9 545 48 600 00 600 oo 32 58538
03557122 3 658672 64 3 b 5 86 7 2 6 4 3 5 116 5 3 0 80STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1984
BALANCES
JULY 1 1983
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Reserved
Unreserved Surplus
Georgia State University
Reserved
Unreserved Surplus
Medical College of Georgia
Reserved
Unreserved Surplus
University of Georgia
Reserved
Unreserved Surplus
SENIOR COLLEGES
Albany State College
Reserved
Unreserved Surplus
Armstrong State College
Reserved
Unreserved Surplus
Augusta College
Reserved
Unreserved Surplus
Columbus College
Reserved
Unreserved Surplus
Fort Valley State College
Reserved
Unreserved Surplus
Georgia College
Reserved
Unreserved Surplus
Georgia Southern College
Reserved
Unreserved Surplus
Georgia Southwestern College
Reserved
Unreserved Surplus
Kennesaw College
Reserved
Unreserved Surplus
North Georgia College
Reserved
Unreserved Surplus
Savannah State College
Reserved
Unreserved Surplus
Southern Technical Institute
Reserved
Unreserved Surplus
Valdosta State College
Reserved
Unreserved Surplus
West Georgia College
Reserved
Unreserved Surplus
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Reserved
Unreserved Surplus
Albany Junior College
Reserved
Unreserved Surplus
Atlanta Junior College
Reserved
Unreserved Surplus
Bainbridge Junior College
Reserved
Unreserved Surplus
00 00
00 00
9727837 00
00 4809419
00 00
124987 l 2713
00 00
1804602 30001108
859262 6391338 00 4050
00 00 00 00
29455 70073 00 1507
00 4384 00 6633
00 1405397 14 00 60637
00 118457 3 00 64643
00 9739 00 00
00 189120 2 00 32982
577954 00 5 00 77954
14865 627225 00 15666
00 150948 7 00 83500
00 69625 00 35000
00 00 00 00
00 00 00 00
00 2450 00 42
00 7651 00 4425
00 00 00 179532
00 64271 00 35097
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1984
PRIOR YEARS PRIOR YEARS
ADJUSTMENTS UNRESERVED
AND INCREASES BALANCES SURPLUS
DECREASES TO REMITTED TO THE BALANCES
BALANCES BOARD OF REGENTS JUNE 30 1984
00 s 00 00
00 00 00
4918418 00 4809419
4809419 00 00
00 00 00
2039492 1 249 87 2036779
29809159 00 29809159
29807699 18 046 02 193409

4050 4050 63 00 91338 8 55212 00
00 63840 00 00 00 63840
29455 00 00 70073 00 1507
00 00 00 4384 00 6633
00 178400 14 00 05397 12 00 82237
00 00 1 00 18457 3 00 64643
00 00 00 9739 00 00
00 56547 1 00 89120 2 00 89529
00 577954 00 00 5 77954 00
2285135 15243 6 00 27225 23 00000 30909
00 884128 1 00 50948 16 00 67628
00 52041 00 69625 00 87041
00 00 00 00 00 00
00 00 00 00 00 00
00 00 00 2450 00 42
00 4076 00 7651 00 8501
00 00 00 00 1 00 79532
00 9850 00 64271 1 00 24947
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1984
BALANCES
JULY 1 1983
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
JUNIOR COLLEGES continued
Brunswick Junior College
Reserved
Unreserved Surplus
Clayton Junior College
Reserved
Unreserved Surplus
Dalton Junior College
Reserved
Unreserved Surplus
Emanuel County Junior College
Reserved
Unreserved Surplus
Floyd Junior College
Reserved
Unreserved Surplus
Gainesville Junior College
Reserved
Unreserved Surplus
Gordon Junior College
Reserved
Unreserved Surplus
Macon Junior College
Reserved
Unreserved Surplus
Middle Georgia College
Reserved
Unreserved Surplus
South Georgia College
Reserved
Unreserved Surplus
Waycross Junior College
Reserved
Unreserved Surplus
OTHER
Skidaway Institute of Oceanography
Reserved
Unreserved Surplus
00 00
3735 00
1 25001 00
8 45041 5 43718
00 00
7036 00
53 01275 00
00 56 80055
87 86729 00
00 96 69441
00 00
00 00
00 00
69318 51678
124 22323 00
00 137 10018
00 00
1 29326 00
00 00
4365 10321
00 00
00 00
00 00
4078 1082617
46459627 S 66327956
Reserved
Unreserved Surplus due to Board of Regents
S 37844701 00
8614926 66327956
46459627 S 66327956
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1984
PRIOR YEARS PRIOR YEARS
ADJUSTMENTS UNRESERVED
AND INCREASES BALANCES SURPLUS
DECREASES TO REMITTED TO THE BALANCES
BALANCES BOARD OF REGENTS JUNE 30 1984
00 00 00
00 37 35 00
00 00 125001
125001 8450 41 418717
00 00 00
00 70 36 00
378780 00 5680055
5680055 00 00
877571 00 9664300
9664300 00 5141
00 00 00
00 00 00
00 00 00
00 693 18 51678
1240195 00 13662518
13650908 00 59110
00 00 00
00 1293 26 00
00 00 00
00 43 65 10321
00 00 00
00 00 00
00 00 00
00 4078 1082617
31288752 8614926 72883905
29638917 00 67483618
60927669 8614926 5400287
S 31288752 Sll 8614926 S 72883905STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1984
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
BALANCES
JULY 1 1983 LAND BUILDINGS
00 s 57579494 6 54851829
00 100000 96434920
00 7940350 3 92036575
00 11952219 6 57446566
00 00 3946900
00 00 81635113
00 00 13776409
00 931566 27964653
00 965210 85319169
00 1520898 29566876
00 00 58958567
00 00 30011727
00 00 39450562
00 00 19889008
00 3400000 20914272
00 00 88382515
00 00 41395108
00 19539750 1 22367793
00 00 10858571
00 00 2694541
00 00 780036
00 00 3011804
00 00 77284261
00 00 11145683
00 00 14929500
00 00 477900
00 00 14864860
00 00 3966251
00 00 10765960
00 00 6289989
00 00 16824402
00 00 1 35806499
00 00 85920310
00 00 3000000
103929487
2862969129
Theaccompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
EXPENDED PLANT FUND
YEAR ENDED JUNE 30 1984
NET DEDUCTIONS
ADDITIONS TRANSFERS TO INVESTMENT
IMPROVEMENTS
OTHER THAN CONSTRUCTION IN GENERAL BALANCES
BUILDINGS EQUIPMENT IN PROGRESS TOTAL FIXED ASSETS JUNE 30 1984
51483087 2456995555 714 01388 3149508577 3149508577 00
1846463 459725145 00 558106528 558106528 00
74275462 611329653 00 1085582040 1085582040 00
115070088 1996977781 00 2781446654 2781446654 00
3126786 92334377 00 85260691 85260691 00
00 42013995 00 123649108 123649108 00
7436663 53305536 00 74518608 74518608 00
8483412 71837626 00 109217257 109217257 00
29724662 65209767 00 181218808 181218808 00
2310950 32097313 00 65496037 65496037 00
6348780 162120693 00 227428040 227428040 00
1530620 25098941 00 56641288 56641288 00
8631799 30950824 00 79033185 79033185 00
1501925 30790193 00 52181126 52181126 00
45409420 49928512 00 119652204 119652204 00
43863 89209184 00 177635562 177635562 00
22073270 97432479 00 160900857 160900857 00
3646428 60811576 00 206365547 206365547 00
12702200
2074800
1372754
1145325

45868674
34883064
23872803
7377433
22751806
28343576
22999033
17153966
12363491
20011364
19120882
62628693
38995442
34120498
10861682
101726809
40295509
50630733
11897683
8481571
23195017
27461342
16102807
30685393
156963188
109840695
62628693
38995442
34120498
10861682
101726809
40295509
50630733
11897683
8481571
23195017
27461342
16102807
30685393
156963188
109840695
28910425
39410425
39410425
435963546
6555157448 S
9886618222
9886618222STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 1984
BALANCES
JULY 1 198 3
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Reserved
Unreserved
Georgia State University
Reserved
Unreserved
Medical College of Georgia
Reserved
Unreserved
University of Georgia
Reserved
Unreserved
SENIOR COLLEGES
Albany State College
Reserved
Unreserved
Armstrong State College
Reserved
Unreserved
Augusta College
Reserved
Unreserved
Columbus College
Reserved
Unreserved
Fort Valley State College
Reserved
Unreserved
Georgia College
Reserved
Unreserved
Georgia Southern College
Reserved
Unreserved
Georgia Southwestern College
Reserved
Unreserved
Kennesaw College
Reserved
Unreserved
North Georgia College
Reserved
Unreserved
Savannah State College
Reserved
Unreserved
Southern Technical Institute
Reserved
Unreserved
Valdosta State College
Reserved
Unreserved
West Georgia College
Reserved
Unreserved
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Reserved
Unreserved
Albany Junior College
Reserved
Unreserved
Atlanta Junior College
Reserved
Unreserved
Bainbridge Junior College
Reserved
Unreserved
12446478
16822356
27217800
64561900
1334500
4427507
8583300
52833873
00
16193100
00
77640026
00
6800300
00
96846468
2461500 00
7100538 9959409
3509300 00
3956328 1813330
2847500 00
4579167 4953693
5449400 00
23060346 19094182
00 00
3211101 1811109
1285500 00
2329628 3889225
13748884 00
6732173 2812672
3628500 00
11785158 9666460
4747600 00
4470138 3900139
1380400 00
4451025 9059408
00 00
8985749 6403835
4226000 00
12088228 16577160
10437700 00
4064317 5031046
9480200 00
10880676 15268465
1722000 1892073 26 00 46619
1374900 3621721 34 00 62160
1094000 1974450 26 00 09911
125000 414177 1 00 53018
STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 1984
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1984
3071278 S 2220778 13296978
109548 16822356 16083552
663600 00 26554200
126499 64561900 77513527
122400 00 1212100
6338 4427507 6806638
184950 00 8398350
00 52833873 96846468
26500
00
00
00

2435000
17059947

4197850
107346
149000
57399
2415800
124524
1354511
144275
225000
1968
1545678
649028
195000
00
1840800
30046
249426
19521
00
29727
231200
64600
2597000
102380
659100
10816
148400
5460
444900
54523
113000
80718
29000
12797
00
3956328
00
4579167
00
23060346
00
00
00
2329628
00
6732173
00
11785158
00
4470138
00
4451025
00
00
00
12088228
00
4064317
00
10880676
00
1892073
00
3621721
00
1974450
00
414177

7707150
1920676
2698500
5011092
7865200
19218706
1354511
4877935
1510500
3891193
15294562
3461700
3433500
9666460
6588400
3930185
1629826
9078929
00
15359857
3994800
16641760
13034700
4928666
8821100
15279281
1573600
2652079
930000
3516683
981000
2690629
154000
165815STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 1984
JUNIOR COLLEGES continued
Brunswick Junior College
Reserved
Unreserved
Clayton Junior College
Reserved
Unreserved
Dalton Junior College
Reserved
Unreserved
Emanuel County Junior College
Reserved
Unreserved
Floyd Junior College
Reserved
Unreserved
Gainesville Junior College
Reserved
Unreserved
Gordon Junior College
Reserved
Unreserved
Macon Junior College
Reserved
Unreserved
Middle Georgia College
Reserved
Unreserved
South Georgia College
Reserved
Unreserved
Waycross Junior College
Reserved
Unreserved
BALANCES
JULY 1 1983
EXCESS
OF FUNDS
AVAILABLE
OVER
EXPENDITURES
1344000 S 00
2212724 6 68570
1619000 00
2857226 52 66122
437000 00
2457595 27 84754
105000 00
487898 5 27033
417000 00
1768396 18 87391
2977320 00
1560592 26 16616
470000 00
2342455 10 31195
00 00
602407 5 39678
652500 00
1262072 10 82174
788950 00
4783776 26 22568
210648 00
278186 2 98162
OTHER
Skidaway Institute
Reserved
Unreserved
of Oceanography
00
00
00
00
362383060
289505200
Reserved
Unreserved
S 126121880 00
236261180 289505200
362383060 289505200
The accompanying notes are an integral part of these financial statementsSTATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS STUDENT ACTIVITIES
YEAR ENDED JUNE 30 1984
PRIOR YEARS
ADJUSTMENTS
AND INCREASES
DECREASES TO
BALANCES
FUND BALANCES
CARRIED
OVER
BALANCES
JUNE 30 1984
S 360000 8400 00 2212724 984000 660170
315000 00 00 2857226 1304000 5266122
103000 00 00 2457595 334000 2784754
24000 00 00 487898 81000 527033
72000 15049 00 1768396 345000 1902440
220751 272 00 15605 92 3198071 2616888
22000 100 00 2342455 448000 1031295
00 16169 00 602407 00 555847
120000 22100 00 1262072 532500 1104274
140150 26457 00 4783776 648800 2649025
90648 00 00 278186 120000 298162
00
00
00
00
00
00
14899412 SlI 257779346 409008326
13562246 2220778 137463348
1337166 255558568 271544978
14899412 257779346 S 409008326STATEMENT OF CHANGES IN FUND BALANCES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AGENCY FUNDS PRIVATE TRUST
YEAR ENDED JUNE 30 1984
GRADUATE INSTITUTIONS
Georgia Institute of Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valciosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of Oceanography
RESERVED RESERVED
BALANCES BALANCES
JULY 1 1983 RECEIPTS DISBURSEMENTS JUNE 30 1984
47189845 4092255100 S 4080764632 5 58680313
95361286 3404100357 3352017859 147443784
57268471 6723547998 6727783190 53033279
108138127 11531257586 11505628402 133767311
806752 511311070 510592110 1525712
12406428 306760956 301178976 17988408
17751516 557217851 541615464 33353903
2317106 523508234 523855267 1970073
9992279 1047849729 1048037249 9804759
4748576 301073345 299492246 6329675
13460568 1286128104 1289532905 10055767
11792567 358950577 361643041 9100103
725477 455953650 455875001 804126
16609064 316936831 316210621 17335274
6982051 522453275 517800961 11634365
2354779 282401096 280816221 3939654
10526923 866340293 867995135 8872081
9798521 767162816 766087758 10873579
8899522 576224387 574800572 10323337
3718432 168347424 168473224 3592632
2999077 267507397 267221836 3284638
399947 79756287 78765507 1390727
701057 198056059 198316081 441035
1461826 202557025 202700984 1317867
1668568 132032332 132903129 797771
784628 53527303 53981717 330214
2224089 207184472 205930046 3478515
2498546 176106330 175246118 3358758
785639 113224547 113613506 396680
3264675 152141203 150669399 4736479
3511182 237211675 233315651 7407206
7273913 293755043 297448732 3580224
511174 80309557 80398937 421794
48730970
48730970
S 468932611 S36841880879 S36729443447 S 581370043
The accompanying notes are an integral part of these financial statementsSTATEMENT OF
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIASTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1984
FUNDS AVAILABLE
OTHER REVENUES RETAINED
EDUCATION
GENERAL AND CARRYOVER TOTAL
STATE DEPARTMENTAL SPONSORED FROM PRIOR FUNDS
FUNDS SERVICES OPERATIONS YEAR AVAILABLE
PERSONAL
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
GRADUATE INSTITUTIONS
Georgia Institute of
Technology
Georgia State
University
Medical College of
Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State
College
Augusta College
Columbus College
Fort Valley State
College
Georgia College
Georgia Southern
College
Georgia southwestern
College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical
Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin
Agricultural College
Albany Junior College
Atlanta Junior College
Bainbridge Junior
College
Brunswick Junior
College
Clayton Junior College
Dalton Junior College
Emanuel County Junior
College
Floyd Junior College
Gainesville Junior
College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior
College
OTHER
Skidaway Institute of
Oceanography
4609086300 2716194520 2573685176
6364845400 2088372521 734536156
00 9898965996 S 5570600029
00 9187754077 6813334551
4532588300
12217912700
816924300
715564900
797167500
1096510000
862559300
811744200
1722866900
706825000
719740000
553468000
843903400
664906300
1177975000
1414551200
541964200
382070800
292548000
191540000
275800000
468400200
318900000
139080000
318159500
283266100
241500600
385679500
421089400
337440000
139940000
767584535
4204467151
186284814
238188144
340246879
400632843
187369386
293852814
700524301
196464045
391615290
180353417
209950014
312897858
562264848
502758873
165964229
119569349
114084486
31983738
87060830
195848601
98212535
21055180
91262401
114721652
64530807
160652407
89365479
92652060
30519501
1702380010
3639186397
355377829
60203576
110482441
144737563
568369081
118350827
342552490
128129632
44300395
63047655
350715989
92787226
320681469
185656450
148147553
85232709
140038499
41523071
77894251
117265681
67921225
9117071
74570252
35870300
19709362
43318567
63213689
116088385
33827204
00 7002552845
00 20061566248
00
00
00
00
00
00
00
00
00
00
00
00
1358586943
1013956620
1247896820
1641880406
1618297767
1223947841
2765943691
1031418677
1155655685
796869072
1404569403
1070591384
2060921317
2102966523
4356231772
12923855712
840281585
774559244
941721066
1211051799
846116219
884776025
2022782227
703952574
928439961
595846262
856339280
750092373
1366625639
1591656645
00 8560 759 82 5741 496 59
00 5868 728 58 4186 097 27
00 5466 709 85 3085 636 88
00 2650 468 09 1833 739 87
00 4407 550 81 3018 037 01
00 7815 144 82 5410 447 22
00 4850 337 60 2980 201 78
00 1692 522 51 1230 170 47
00 4839 921 53 3300 159 60
00 4338 580 52 3084 391 27
00 3257 407 69 2294 293 17
00 5896 504 74 4634 393 37
00 5736 685 68 4135 613 19
00 5461 804 45 3137 462 62
00 2042 867 05 1371 229 62
00
S45366517000 S15957505508 si 2608918181
00 73932940689 S48922599956
The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
YEAR ENDED JUNE 30 1984
SPONSORED
OPERATIONS
EXPENDITURES
OPERATING EXPENSES
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
1423905903 1748220773 1149779273 S
362603105 1638134902 371933051
1288633808
1723285547
923218942
3459883597
413746202
1915900850
00 S 9892505978
00 9186005609
29528011
30203000
7011358735
20053128706

6460018 S 9898965996
1748468 9187754077
8805890
8437542
7002552845
20061566248
105319543
7526871
21018348
22909150
246070644
21633771
84640814
22483498
6093985
7296204
76524219
38680049
71436709
23864906
162464774
178850460
193690501
286024849
202634477
220065114
399230785
199036406
182901652
136671171
198403433
226139503
370557382
325170780
250058286
52676705
89464093
121828413
322298437
96717056
257911676
105646134
38206410
55751451
274191770
54107177
249244760
161791544
1358124188
462755
00 1013613280 343340
00 1245894008 2002812
00 1641814211 66195
00 1617119777 1177990
00 1223191966 755875
00 2764565502 1378189
00 1031118612 300065
00 1155642008 13677
00 795565088 1303984
00 1405458702 889299
00 1069019102 1572282
00 2057864490 3056827
00 2102483875 482648
1358586943
1013956620
1247896820
1641880406
1618297767
1223947841
2765943691
1031418677
1155655685
796869072
1404569403
1070591384
2060921317
2102966523
29853043
14366891
43312211
21964460
33917037
57517024
38086328
85000
34329197
10366520
00
4245419
10996805
18765774
8907813
133700880
83025910
97849192
39390131
60826735
122997673
119486409
37096556
78773425
89023315
76727207
82493915
96195359
116263197
33127920
118294510
70865818
96726288
19558611
43977214
59748657
29834897
9032071
40241055
25503780
19709362
39073148
52216884
97322611
24919391
00 855998092 77890 856075982
00 586868346 4512 586872858
00 546451379 219606 546670985
00 264287189 759620 265046809
00 440524687 230394 440755081
00 781308076 206406 781514482
00 485427812 394052 485033760
00 169230674 21577 169252251
00 483359637 632516 483992153
00 433332742 525310 433858052
00 325865886 125117 325740769
00 589251819 398655 589650474
00 572970367 698201 573668568
00 546097844 82601 546180445
204078086
204286705
S 5880640596 S12318277325 6728277585 59731011 73909526473 23414216 73932940689STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1984
FUNDS AVAILABLE
OTHER REVENUES RETAINED
PERSONAL
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
GRADUATE INSTITUTIONS
Georgia Institute of
Technology
Engineering Experiment
Station
Engineering Extension
Division
Medical College of Georgia
Eugene Talmadge Memorial
Hospital
Family Practice Residency
Program
Georgia Radiation Therapy
Center
University of Georgia
Agriculture Experiment
Station
Cooperative Extension
Service
Marine Institute
Marine Resources
Extension Center
Veterinary Medicine
Experiment Station
Veterinary Medicine
Teaching Hospital
OTHER
Skidaway Institute of
Oceanography
6
35934600
119779300
2667902400
429613300
16870700
2232202500
2248147500
59275700
79585000
194245200
39799100
111287700
5506341055
00
88331087
671641589
563230946
8436924
15113512
62328
139745891
40067296
CARRYOVER
FROM PRIOR
YEAR
1499508705 3639392451
171250449 3951609
349927854
00
00
693592041
576506115
46253869
00
00
00
123758696
00
00
460199500
00
00
00
TOTAL
FUNDS
AVAILABLE
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
5774835756 1200474317
294981358 123101815
8984370809
429613300
105201787
3597436130
5614737220
13338702
71094506
2188020149
00 33878 845 61 24931 138 23
00 1139 664 93 399 508 88
00 946 985 12 714 738 07
00 1943 075 28 1051 751 47
00 1795 449 91 714 097 15
275113692
92342160
8834643000 8703729782 5433382635 S 460199500 23431954917 12084232249
The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES
YEAR ENDED JUNE 30 1984
EXPENDITURES
SPONSORED
OPERATIONS
OPERATING EXPENSES
EDUCATION
GENERAL AND
DEPARTMENTAL
SERVICES
SPONSORED
OPERATIONS
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
2595892958 S 891137816 1043499493
463125 106392189 4448
48771917 5779776501
64529937 294491514
4940745 5774835756
489844 294981358
255461169 2841473099
00 7455756
00 34476631
94466685 00 8806138173
00 403602545 424397003
00 00 105571137
178232636
5216297
369350
8984370809
429613300
105201787
415790842
715834263
277801199
3597446453

10323
3597436130
420496326 3 18212373 1560 097 89 00 3387832311 52250 3387884561
29011723 26969540 172 421 46 00 113174297 792196 113966493
00 23442495 00 00 94916302 217790 94698512
00 40258731 00 48873650 194307528 00 194307528
00 1 08136276 00 00 179545991 1000 179544991
76070275
60095453
47688421
276196309 1082617
275113692
3793186418 5173884622 1636712181 565778049 23253793519 178161398 23431954917STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1984
FUNDS AVAILABLE
OTHER
FUNDS
TRANSFERS
BETWEEN
FUNDS
TOTAL
REVENUES
CARRYOVER
FROM PRIOR
YEAR
TOTAL
FUNDS
AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of
Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural
College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of
Oceanography
939212323 106778337 S 832433986 336517556 1168951542
258712591 15026860 243685731 260835886 504521617
211814885 25769286 186045599 37953356 223998955
2346041790 345663573 2000378217 848880492 2849258709
186000336 6145837 179854499 00 179854499
36825127 640300 36184827 44845539 81030366
16821692 17034 16804658 11042949 27847607
30442460 26477893 3964567 67742127 71706694
164338447 00 164338447 00 164338447
110554043 3665626 106888417 52214133 159102550
548935920 45216426 503719494 40749638 544469132
206906852 3976300 202930552 00 202930552
41583789 5187504 36396285 38416030 74812315
220320625 10470889 209849736 77478363 287328099
139861651 6153800 133707851 575659 134283510
85393698 16207401 69186297 17548063 86734360
387523188 28910762 358612426 82810153 441422579
338390918 41742065 296648853 225355538 522004391
146719525 6975304 139744221 8780972 148525193
17036643 577960 16458683 16410978 32869661
00 00 00 00 00
2146302 00 2146302 1707703 3854005
14450105 5889336 8560769 16346902 24907671
24490022 2369950 22120072 26810242 48930314
14703034 3954100 10748934 14422699 25171633
1702876 39995 1662881 4986807 6649688
14295575 1 1625210 12670365 11638876 24309241
16108561 79800 16028761 23168385 39197146
26458784 492625 25966159 3799671 29765830
15880742 606000 15274742 25144315 40419057
85072419 759670 84312749 2085389 86398138
64662999 3149360 61513639 4910688 66424327
2915005 70992 2844013 2574450 5418463
646076
595176
200795
795971
6716969003 714691095 6002277908 S 2305954354 S 8308232262
The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
AUXILIARY ENTERPRISES
YEAR ENDED JUNE 30 1984
EXPENDITURES
PERSONAL
SERVICES
OPERATING
EXPENSES
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
4 11123818 3 70474108 781597926 3 87353616 1168951542
59920485 81587318 141507803 3 63013814 504521617
1 32243257 57433191 189676448 34322507 223998955
0 77014238 8 47719020 1924733258 9 24525451 2849258709
84664071 63777024 148441095 31413404 179854499
5637194 21951383 27588577 53441789 81030366
11431506 2474475 13905981 13941626 27847607
11424327 7606095 19030422 52676272 71706694
68124677 31714804 99839481 64498966 164338447
50228655 46768535 96997190 62105360 159102550
2 76352242 1 55940651 432292893 1 12176239 544469132
46685932 1 12625856 159311788 43618764 202930552
24141493 3198103 27339596 47472719 74812315
1 25053293 64529394 189582687 97745412 287328099
43385313 44097515 87482828 46800682 134283510
42280466 31730544 74011010 12723350 86734360
2 18503144 1 13522780 332025924 1 09396655 441422579
1 59206701 1 36959756 296166457 2 25837934 522004391
87121425 51981235 139102660 9422533 148525193
9990608 2878591 12869199 20000462 32869661
00 00 00 00 00
1053887 286786 1340673 2513332 3854005
9349361 2351576 11700937 13206734 24907671
14453582 2269028 16722610 32207704 48930314
9575018 1736322 11311340 13860293 25171633
00 172826 172826 6476862 6649688
8693986 1109812 9803798 14505443 24309241
9846257 2133621 11979878 27217268 39197146
15134645 7846584 22981229 6784601 29765830
8411696 1633660 10045356 30373701 40419057
53346463 29449489 82795952 3602186 86398138
18729113 21802198 40531311 25893016 66424327
1631513 527419 2158932 3259531 5418463
823425
823425
3094758366 2321113124 S 5415871490 2892360772 S 8308232262STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1984
FUNDS AVAILABLE
STATE
FUNDS
OTHER
FUNDS
TRANSFERS
BETWEEN
FUNDS
TOTAL
REVENUES
CARRYOVER
FROM PRIOR
YEAR
TOTAL
FUNDS
AVAILABLE
GRADUATE INSTITUTIONS
Georgia Institute of
Technology
Georgia State University
Medical College of Georgia
University of Georgia
SENIOR COLLEGES
Albany State College
Armstrong State College
Augusta College
Columbus College
Fort Valley State College
Georgia College
Georgia Southern College
Georgia Southwestern College
Kennesaw College
North Georgia College
Savannah State College
Southern Technical Institute
Valdosta State College
West Georgia College
JUNIOR COLLEGES
Abraham Baldwin Agricultural
College
Albany Junior College
Atlanta Junior College
Bainbridge Junior College
Brunswick Junior College
Clayton Junior College
Dalton Junior College
Emanuel County Junior
College
Floyd Junior College
Gainesville Junior College
Gordon Junior College
Macon Junior College
Middle Georgia College
South Georgia College
Waycross Junior College
OTHER
Skidaway Institute of
Oceanography
00 144028400 106778337 250806737
nn 00 15026860 15026860
278 qfl no 72743686 25769286 226405772
100 000 00 357733943 345663573 713397516
12 400 nn 49885n7 6145837 12374344
on 6449868 640300 7090168
nn 5436531 17034 5453565
on 9697523 26477893 36175416
134 600 no 74628352 nn 88n88352
no 3322205 3665626 6987831
nn 33453458 45216426 78669884
no 5749895 39763nn 9726195
7 sno on 4025314 51875n4 9962818
nn 4488463 in47n889 14959352
353 ono no on 61538nn 414538nn
nn 3674nno I62n74m 198814m
nn 11445749 289in762 40356511
00 6265717 41742065 480n7782
00 250806737
9727837 24754697
On 2264n5772
00 713397516
00
00
29455
00
00
nn
nn
nn
577954
14865
00
nn
00
on
12374344
7n9ni68
5483020
36175416
88088352
6987831
78669884
9726195
10540772
14974217
414538no
19881401
40356511
48nn7782
265442 6975304 7240746 00 7240746
1856360 577960 2434320 00 2434320
293848 on 293848 00 293848
00 507542 nn 507542 00 507542
00 3931200 5889336 9820536 00 9820536
00 2725650 236995U 5n956nn 1 25001 5220601
00 1911768 39541nn 5865868 00 5865868
00 1026465 39995 in66460 53 01275 6367735
00 2419280 16252in 4044490 87 86729 12831219
00 00 798n0 79800 00 798n0
2000017 492625 2492642 00 2492642
00 1287695 606nno 1893695 124 22323 14316018
00 2509744 75967n 3269414 00 3269414
00 734621 314936n 3883981 00 3883981
00 702395 70992 773387 00 773387
S 188642800 5 771386255 S 714691095 S1674720150 S 369r85439 1711705589
The accompanying notes are an integral part of these financial statementsSTATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
UNEXPENDED PLANT FUND
YEAR ENDED JUNE 30 1984
EXPENDITURES
CAPITAL OUTLAY
PERSONAL
SERVICES
TOTAL
EXPENDITURES
EXCESS OF FUNDS
AVAILABLE OVER
EXPENDITURES
118 11148 238995589
00 19945278
00 98515685
00 683396408
00 12378394
00 7090168
00 5481513
00 36168783
00 89548989
00 6623188
14 31964 77237920
00 9493213
00 9962818
00 14958551
00 40670300
2 41995 19604406
00 40356511
00 48007782
00 250806737
00 19945278
127892800 226408485
00 683396408
00 250806737
4809419 24754697
2713 226405772
30001108 713397516
00 12378394 4050 12374344
00 7090168 00 7090168
00 5481513 1507 5483020
00 36168783 6633 36175416
00 89548989 14 60637 88088352
00 6623188 3 64643 6987831
00 78669884 00 78669884
00 9493213 2 32982 9726195
00 9962818 5 77954 10540772
00 14958551 15666 14974217
00 40670300 7 83500 41453800
00 19846401 35000 19881401
00 40356511 00 40356511
00 48007782 00 48007782
00 7240704
00 2429895
00 114316
00 472445
00 9820536
00 4676883
00 5865868
00 687680
00 3161778
00 79800
00 2440964
00 606000
00 3269414
00 3873660
00 773387
00 7240704 42 7240746
00 2429895 4425 2434320
00 114316 1 79532 293848
00 472445 35097 507542
00 9820536 00 9820536
00 4676883 5 43718 5220601
00 5865868 00 5865868
00 687680 56 80055 6367735
00 3161778 96 69441 12831219
00 79800 00 79800
00 2440964 51678 2492642
00 606000 137 10018 14316018
00 3269414 00 3269414
00 3873660 10321 3883981
00 773387 00 773387
1082617
1133517
13485107 1503999726 S 127892800 1645377633 66327956 1711705589SUMMARY OF OTHER EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIASUMMARY OF OTHER EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
RESIDENT INSTRUCTION FUND
EDUCATION GENERAL AND DEPARTMENTAL SERVICES
GRADUATE INSTITUTIONS
MEDICAL COLLEGE OF GEORGIA
Special Desegregation Programs
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Unemployment Compensation Insurance
Other Costs
Travel
Supplies and Materials
Repairs and Maintenance
Rents Other Than Real Estate
Tuition and Scholarships
College Work Study Program
Scholarships Fellowships Prizes
Awards and Other
Other Expenditures
Publications and Printing
Equipment Purchases
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
15130238
944512
499928
1704133
75600 S
1159706
375000
648544
435126
222492
76729
111659
6525286
732043
756023
11103
10255
109634
1534706
18354411
11173600 S
29528011
UNIVERSITY OF GEORGIA
Office of Minority Business Enterprise
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Other Costs
Travel
Supplies and Materials
Rents Other Than Real Estate
Other Expenditures
Publications and Printing
Per Diem Fees and Contracts
Per Diem and Fees
10686828
725983
360876
1725700
973542
275390
293400
43994
382860
14734427
13499387
16703613
30203000
59731011
OTHER ORGANIZED ACTIVITIES
EDUCATION GENERAL AND DEPARTMENTAL SERVICES
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
Engineering Experiment Station
Agricultural Research
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Unemployment Compensation Insurance
Liability Insurance
Other Costs
Travel
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Insurance and Bonding
Workers Compensation and Indemnities
Other Expenditures
Publications and Printing
Equipment Purchases
Computer Charges
Per Diem Fees and Contracts
Per Diem and Fees
36703999
2164669
976272
4237863
39293
8638
885113
2338218
265791
8700
64450
1520
67478
86700
315586
524704
71763
11160
44130734
4641183
48771917SUMMARY OF OTHER EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES continued
EDUCATION GENERAL AND DEPARTMENTAL SERVICES continued
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
Engineering Extension Division
Advanced Technology Development Center
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Unemployment Compensation Insurance
Liability Insurance
Other Costs
Travel
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Power Water and Natural Gas
Rents Other Than Real Estate
Insurance and Bonding
Workers Compensation and Indemnities
Other Expenditures
Publications and Printing
Equipment Purchases
Computer Charges
Telecommunications
Per Diem Fees and Contracts
Per Diem and Fees
MEDICAL COLLEGE OF GEORGIA
Family Practice Residency Program
Capitation Contracts for Family Practice
Residency
Other Costs
Per Diem Fees and Contracts
Contracts
New Program Development Contracts for Family
Practice Residency
Other Costs
Per Diem Fees and Contracts
Contracts
321
325
1560155
990069
3165846
37169
8171 S
2786024
17538
2797320
371343
2617916
110508
12017
63831
772100
2085615
3521682
9159
944736
6985877
37950235
23095666 61045901 109817818
192435780
15000060
Residency Capitation Grants
Other Costs
Per Diem Fees and Contracts
Contracts
Student Preceptorships
Personal Services
Salaries and Wages
Other Costs
Tuition and Scholarships
Scholarships Fellowships
Awards and Other
Per Diem Fees and Contracts
Per Diem and Fees
7000000
6850000
182166705
150000
13850000 14000000 403602545
UNIVERSITY OF GEORGIA
Veterinary Medicine Experiment Station
Agricultural Research
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Group Insurance
Retirement
Other Costs
Travel
Motor Vehicle Equipment Purchases
Supplies and Materials
Repairs and Maintenance
Rents Other Than Real Estate
Other Expenditures
Publications and Printing
Equipment Purchases
Computer Charges
Telecommunications
Fire Ant Research
Personal Services
Salaries and Wages
18681066
609092
731044
1895000
200030
1881182
4169281
762286
109280
191593
120454
4488212
10000
81480
21916202
12013798 33930000
4999962SUMMARY OF OTHER EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
OTHER ORGANIZED ACTIVITIES continued
EDUCATION GENERAL AND DEPARTMENTAL SERVICES continued
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
Veterinary Medicine Experiment Station continued
Fire Ant Research continued
Other Costs
Travel
Motor Vehicle Expenses
Supplies and Materials
Repairs and Maintenance
Rents Other Than Real Estate
Other Expenditures
Publications and Printing
Equipment Purchases
Computer Charges
Per Diem Fees and Contracts
Per Diem and Fees
208174
32028
3552995
176600
139950
4365814
12781
1422367
7779
14943650

48873650
562294013
SPONSORED OPERATIONS
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
Engineering Extension Division
Advanced Technology Development Center
Personal Services
Salaries and Wages
Employers Contributions for
FICA
Retirement
Group Insurance
Other Costs
Supplies and Materials
Repairs and Maintenance
Publications and Printing
Computer Charges
Telecommunications
666000

24375
1520
5777
556468
391986
169688
1741858
13332
3484036
565778049
UNEXPENDED PLANT FUND
GRADUATE INSTITUTIONS
MEDICAL COLLEGE OF GEORGIA
Capital Outlay Eugene Talmadge Memorial
Hospital Renovations
Other Costs
Supplies and Materials
Per Diem Fees and Contracts
Per Diem and Fees
Contracts
7137858
120720455 127858313 127892800
S 753401860COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
BY UNITS OF THE UNIVERSITY SYSTEM OF GEORGIAUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS
GEORGIA INSTITUTE OF TECHNOLOGY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Institute of Technology provided for
expenditures totaling 10793754000 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
4609086300
6184667700
10793754000
4609086300 5289879696 00 894788004
9898965996 894788004
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
5609344300
1477080200
2345717100
1361612400
10793754000
5570600029
1423905903
17 11 482 497 207 792 73 73
98 925 059 75
64 600 IS
S

38744271
53174297
5974 2118 963 331 27 27
9012 480 22
64 600 13
OTHER ORGANIZED ACTIVITIES
ENGINEERING EXPERIMENT STATION
The total approved budget for the Engineering Experiment Station operations of Georgia Institute of Technology provided
for expenditures totaling 6382235300 Included in the approved budget are provisions for the regular program and pro
grams funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Agricultural Research
Excess of Funds Available over Expenditures
BUDGETED
635934600
5746300700
6382235300
1275385400
2736574200
935621200
1385484000
49170500
ACTUAL
OVER
UNDER
635934600 00
5138901156 607399544
5774835756 607399544
1200474317
2595892958
891137816
1043499493
48771917

74911083
140681242
44483384
341984507
398583
6382235300 5779776501 602458799
11
4940745
4940745UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
GEORGIA INSTITUTE OF TECHNOLOGY continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
ENGINEERING EXTENSION DIVISION
The total approved budget for the Engineering Extension Division operations of Georgia Institute of Technology pro
vided for expenditures totaling 332461800 Included in the approved budget are provisions for the regular program and
programs funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Advanced Technology Development Center
Excess of Funds Available over Expenditures
s 119779300 119779300 00
212682500 175202058 37480442
332461800 5 294981358 S 37480442
133274300
1500000
130880300
1500000
65307200
332461800
123101815

463125
106392189
4448
64529937
294491514

10172485
1036875
24488111
1495552
777263
37970286
489844
UNEXPENDED PLANT FUND
The total approved budget tor the unexpended Plant Fund of Georgia Institute of Technology provided for expenditures
totaling 614603600 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
S 614603600 250806737 363796863
614603600 250806737 363796863
S 00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
GEORGIA STATE UNIVERSITY
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia State University provided for
expenditures totaling 9399308000 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
6364845400
3034462600
9399308000
6364845400
2822908677
S 00
211553923
9187754077 211553923
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
6897340800
395600000
1664367200
442000000
9399308000
6813334551
362603105
1638134902
371933051
S

84006249
32996895
26232298
70066949
9186005609 213302391
1748468 1748468
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia State University provided for expenditures totaling
58961700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
I UNDER
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
58961700 15026860 43934840
Transfer from Reserved Fund Balance
9727837
EXPENDITURES
58961700 24754697 34207003
Capital Outlay
Excess of Funds Available over Expenditures
58961700 19945278 39016422
4809419 4809419UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 31
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of the Medical College of Georgia provided for
expenditures totaling 7333266700 Included in the approved budget are provisions for the regular proaram and prograirs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Special Desegregation Programs
Excess of Funds Available over Expenditures
4532588300
2800678400
7333266700
4356014700
1335198600
1043727300
569071300
29254800
7333266700
4532588300
2469964545
7002552845
4356231772
1288633808
923218942
413746202
29528011
7011358735
00 330713855
330713855

217072
46564792
120508358
155325098
273211
LJ
321907965
8805890
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 217072
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
The above comparison also indicates that Special Desegregation Programs were overspent in the amount of 273211
This overexpenditure is in violation of Section 56 of the Supplemental Appropriations Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES
EUGENE TALMADGE MEMORIAL HOSPITAL
The total approved budget for the Eugene Talmadge Memorial Hospital operations of the Medical College of Georgia pro
vided for expenditures totaling 8970228300 Included in the approved budget are provisions for the regular program and
programs funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
BNDEB
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
2667902400 S
6302325900
8970228300 S
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
00
2667902400 5 00
5856268909 446056991
B524171309 446056991
460199500
8970228300 8984370809
460199500
14142509
5642310000
267864700
2976417200
83636400
5614737220 27572780
255461169 12403531
8970228300

28 414 944 730 666 99 S3
88 061 381 73
1 782 326 36
1349441 108302 01 85
1640901 27
1782326 36
The above comparison indicates that Operating Expenses of Sponsored Operations were overspent by 10830285 Actual
funds available were 14142509 more than anticipated and actual expenditures were 164090127 less than approved budget
provisions which resulted in funds available exceeding expenditures by 178232636 Budget amendments should be filed
whenever additional funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
FAMILY PRACTICE RESIDENCY PROGRAM
The total approved budget for the Family Practice Residency Program operations of the Medical College of Georgia pro
vided for expenditures totaling 429613300 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
REVENUES
Appropriation Allotments
State Funds
EXPENDITURES
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Capitation Contracts for Family
Practice Residency
New Program Development Contracts
for Family Practice Residency
Residency Capitation Grants
Student Preceptorships
Excess of Funds Available over Expenditures
429613300
133 499 00
94 634 00
1 948 000 00
1 150 785 185 000 000 000 00 00 00
4 296 133 00 s

429613300
13338702 11198
7455756 2007644
192435780 2364220
15000060
182166705
14000000

60
3666705
4500000
424397003 5216297
5216297 5216297
The above comparison indicates that New Program Development Contracts for Family Practice Residency were overspent in
the amount of 60 and Residency Capitation Grants were overspent in the amount of 3666705 These overexpenditures are
in violation of Section 56 of the Supplemental Appropriations Act of 19831984
GEORGIA RADIATION THERAPY CENTER
The total approved budget for the Georgia Radiation Therapy Center operations of the Medical College of Georgia pro
vided for expenditures totaling 112095700 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Excess of Funds Available over Expenditures
16870700
95225000
112095700
16870700 00
88331087 6893913
105201787
71094506 102906
34476631 6627469
70991600
41104100
112095700 105571137
369350
6524563
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 102906 Actual funds available were 6893913 less than anticipated and actual expenditures were 6524563 less
than approved budget provisions which resulted in expenditures exceeding funds available by 369350
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984316 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
MEDICAL COLLEGE OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
REGULAR
The total approved budget for the Unexpended Plant Fund of the Medical College of Georgia Regular provided for
expenditures totaling 101329500 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
s BUDGETED 101329500
101329500
OVER
ACTUAL UNDER
98512972 2816528
98515685 2813815
2713 S 2713
EUGENE TALMADGE MEMORIAL HOSPITAL
The total approved budget for the Unexpended Plant Fund of the Medical College of Georgia Eugene Talmadge Memorial
Hospital provided for expenditures totaling 127892800 A comparison of anticipated funds available and budgeted expendi
expenditures to actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
127892800 127892800
EXPENDITURES
Capital Outlay Eugene Talmadge Memorial
Hospital Renovations
Excess of Funds Available over Expenditures
S 127892800 127892800 00
S 00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 317
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of the University of Georgia provided for
expenditures totaling 520360408400 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Office of Minority Business Enterprise
Excess of Funds Available over Expenditures
12217912700
8142495700
20360403400
13011565900
1850200000
3358639500
2109800000
30203000
20360408400
12217912700 7843653548 00 298842152
20061566248 298842152
129 238 557 12 1 877 101 88
17 232 855 47 1 269 144 53
34 598 835 97 1 012 440 97
19 159 302 008 030 50 00 1 938 991 50 00
20053128706
8437542 5
307279694
8437542
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 101244097 Actual funds available were 298842152 less than anticipated and actual expenditures were
307279694 less than approved budget provisions which resulted in funds available exceeding expenditures by 8437542
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
OTHER ORGANIZED ACTIVITIES
AGRICULTURAL EXPERIMENT STATIONS
The total approved budget for the Agricultural Experiment Stations operations of the University of Georgia provided
for expenditures totaling 3863536600 Included in the approved budget are provisions for the regular program and
programs funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
2232202500
1631334100
3863536600
2198843700
512700000
764692900
387300000
3863536600
2232202500
1365233630
00
266100470
3597436130 266100470
2188020149
415790842
7 2 158 778 34263 01199
35 974 46453
10323

10823551
96909158
488 1094 58637 98801
2660 90147
10323
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
COOPERATIVE EXTENSION SERVICE
The total approved budget for the Cooperative Extension Service operations of the University of Georgia provided for
expenditures totaling 3486439700 Included in the approved budget are provisions for the regular program and programs
Sed Restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
2248147500
1238292200
3486439700
2248147500
1139737061
OVER
UNDER

3387884561 z
00
98555139
98555139
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
2495153300
459000000
331286400
201000000
3486439700
2493113823 2039477
420496326 38503674
3182 1560 123 097 73 39
5 33878 323 11
522 50

s
13074027
44990211
98607389
MARINE INSTITUTE
Institute operations of the university of Georgia provided for expenditures
The total approved budget for the Marine Institute operations of the university or Georgia proviueu iui exFui
ling SI 41182100 Included in the approved budget are provisions for the regular program and programs funded by
rictea funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
tota
restricted funds A compa
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
OVER
UNDER
59275700 81906400 59275700 54690793 S 00 27215607
141182100 s 113966493 27215607
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
40746700 31051000 39950888 29011723 795812 2039277
22579800 46804600 26969540 17242146 4389740 29562454
141182100 s 113174297 792196 28007803
792196
f Education General and Departmental Services were overspent
The above comparison indicates that Operating Expenses of Education General ana Departmental seivie uv
by 43897 40 Actual funds available were 27215607 less than anticipated and actual expenditures were 28007803 less
than approved budget provisions which resulted in funds available exceeding expenditures by 792196
If the institutions under the direction of the Board of Rentsf the diversity JyftemfGeorgiacolleotivelyhad
made expenditures in excess of budget approval they wi
Act of 19831984
Id be in violation of Section 56 of the Supplemental AppropriationsUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 319
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
MARINE RESOURCES EXTENSION CENTER
The total approved budget for the Marine Resources Extension Center operations of the University of Georgia provided
for expenditures totaling 95127900 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
1 UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
79585000 15542900 S
95127900 S
79585000
15113512
94698512
00
429388
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
71614000 S
23106700
407200
95127900
71473807 140193

23442495 00
94916302
217790
j

335795
407200
211598
217790
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 335795 Actual funds available were 429388 less than anticipated and actual expenditures were 211598 less
than approved budget provisions which resulted in expenditures exceeding funds available by 217790
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984320 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
OTHER ORGANIZED ACTIVITIES continued
VETERINARY MEDICINE EXPERIMENT STATION
The total approved budget for the Veterinary Medicine Experiment Station of the University of Georgia provided for
expenditures totaling 194245200 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
OVER
UNDER
194245200 00 s 194245200 62328 00 62328
194245200 194307528 62328
EXPENDITURES
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Agricultural Research
Fire Ant Research
Excess of Funds Available over Expenditures
105065400 105175147 109747
40249800 40258731 8931
33930000 33930000 00
15000000 14943650 56350
194245200 194307528 00 s 62328
00
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 1097 47 and Operating Expenses of Education General and Departmental Services were overspent by 8931 Actual funds
available were 62328 more than anticipated and actual expenditures were 62328 more than approved budget provisions
Budget amendments should be filed whenever additional funds become available so that increased expenditures will not exceed
budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
VETERINARY MEDICINE TEACHING HOSPITAL
The total approved budget for the Veterinary Medicine Teaching Hospital operations of the University of Georgia pro
vided for expenditures totaling 194816900 A comparison of anticipated funds available and budgeted expenditures to
actual funds available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
39799100 155017800 39799100 139745891 00 15271909
194816900 179544991 15271909
EXPENDITURES
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Excess of Funds Available over Expenditures
78116900 71409715 6707185
116700000 108136276 8563724
194816900 179545991 1000 15270909
1000
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
REGULAR
The total approved budget for the Unexpended Plant Fund of the University of Georgia Regular provided for expendi
tures totaling 51033448800 A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
1 UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
10000000
1023448800
1033448800
10000000 00
633069092 390379708
643069092 S 390379708
643627556 389821244
558464 558464
AGRICULTURAL EXPERIMENT STATIONS
The total approved budget for the Unexpended plant Fund of the University of Georgia Agricultural Experiment
Stations did not provide for any expenditures from the Unexpended plant Fund Therefore the budget comparison shown below
does not provide for anticipated funds available or budgeted expenditures
FUNDS AVAILABLE
OVER
UNDER
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
00 67059000
00 37249841
67059000
37249841
29809159 29809159
The above comparison indicates that Capital Outlay was overspent by 37249841
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984322
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND continued
COOPERATIVE EXTENSION SERVICE
The total approved budget for the Unexpended Plant Fund of the University of Georgia Cooperative Extension Service
did not provide for any expenditures from the Unexpended Plant Fund Therefore the budget comparison shown below does not
provide for anticipated funds available or budgeted expenditures
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
s 00
00
ACTUAL 911818
911818
00
OVER UNDER
9118 16
9118 18
00
The above comparison indicates that Capital Outlay was overspent by 911818
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
MARINE INSTITUTE
The total approved budget for the unexpended Plant Fund of the University of Georgia Marine Institute did not provide
for any expenditures from the Unexpended Plant Fund Therefore the budget comparison shown below does not provide for
anticipated funds available or budgeted expenditures
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
00

318840
318840
00
OVER
UNDER
3 188 40
3 188 40
00
The above comparison indicates that Capital Outlay was overspent by 318840
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 32
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
GRADUATE INSTITUTIONS continued
UNIVERSITY OF GEORGIA continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND continued
VETERINARY MEDICINE EXPERIMENT STATION
The total approved budget for the Unexpended Plant Fund of the University of Georgia Veterinary Medicine Experiment
Station did not provide for any expenditures from the Unexpended Plant Fund Therefore the budget comparison shown below
does not provide for anticipated funds available or budgeted expenditures
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
00

2038766
1288353
750413
OVER UNDER
20387 66
12883 53
7504 13
The above comparison indicates that Capital Outlay was overspent by 1288353
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act Of 19831984 FUNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES
ALBANY STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Albany State College provided for expenditures
totaling 1413158900 Included in the approved budget are provisions for the regular program and programs funded by
restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
816924300
596234600
1413158900
816924300
541662643

1358586943
00
54571957
54571957
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
837157700
140037100
162266100
273698000
1413158900
840281585
105319543
1624 2500 647 582 74 86
13581 241 88
4 627 55

3123885
34717557
198674 23639714
55034712
s 462755
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 53123885 and Operating Expenses of Education General and Departmental Services were overspent by 198674 Actual
funds available were 54571957 less than anticipated and actual expenditures were 55034712 less than approved budget
provisions which resulted in funds available exceeding expenditures by 462755
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Albany State College provided for expenditures totaling
2539000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
1240000 1240000 00
1299000 11134344 9835344
2539000 12374344 9835344
2539000 12378394 9839394
U 4050 4050
The above comparison indicates that Capital Outlay was overspent by 9839394 Actual funds available were 9835344
more than anticipated and actual expenditures were 9839394 more than approved budget provisions which resulted in
expenditures exceeding funds available by 4050
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA J
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
ARMSTRONG STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Armstrong State College provided for expendi
tures totaling 1008744300 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
715564900
293179400
1008744300
773856600
10238300
178987700
45661700
1008744300
715564900 00
298391720 5212320
1013956620 5212320
74559244
7526871
178850460 52676705
1013613280
343340

702644
2711429
137240 7015005
4868980
s 343340
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 702644 and Operating Expenses of Sponsored Operations were overspent by 7015005 Actual funds available were
5212320 more than anticipated and actual expenditures were 4868980 more than approved budget provisions which
resulted in funds available exceeding expenditures by 343340 Budget amendments should be filed whenever additional
funds become available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Armstrong State College provided for expenditures totaling
7935600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
7090168
345432
Other Revenues Retained 7935600
EXPENDITURES
Capital Outlay 7935600 7090168 M845432
Excess of Funds Available over Expenditures 00 00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
AUGUSTA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Augusta College provided for expenditures
totaling 1233833000 Included in the approved budget are provisions for the regular program and programs funded by
restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
797167500
436665500
1233833000
OVER
UNDER
s 797167500 450729320 00 14063820
1247896820 14063820
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
9 44272100 18724100 941721066 21018348 2551034 2294248
1 90000100 80836700 193690501 89464093 3690401 8627393
12 33833000 1245894008 2002812 12061008
2002812
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 2294248 Operating
Expenses of Education General and Departmental Services were overspent by 3690401 and Operating Expenses of Sponsored
Operations were overspent by 8627393 Actual funds available were 14063820 more than anticipated and actual expendi
tures were 12061008 more than approved budget provisions which resulted in funds available exceeding expenditures by
2002812 Budget amendments should be filed whenever additional funds became available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
AUGUSTA COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Augusta College provided for expenditures totaling
4979500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
4979500
4979500 S
4979500

5453565
5483020
5481513 S
5 035 20
5 020 13
15 07
The above comparison indicates that Capital Outlay was overspent by 502013 Actual funds available were 503520
more than anticipated and actual expenditures were 502013 more than approved budget provisions which resulted in funds
available exceeding expenditures by 1507 Budget amendments should be filed whenever additional funds become available
so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
COLUMBUS COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Columbus College provided for expenditures
totaling 1678181000 Included in the approved budget are provisions for the regular program and programs funded by
restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
1096510000
581671000
1678181000
1213837500
23667800
289040300
151635400
1678181000
1096510000 00
545370406 36300594
1641880406
1211051799
22909150
2860 1218 248 284 49 13
s 16418 142 11
G61 95
36300594
27857 7586 30154 298069 01 50 51 87
363667 8 9
661 95
UNEXPENDED PLANT FUND
The total approved budget for the unexpended Plant Fund of Columbus College provided for expenditures totaling
539135700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
39135700
36175416
2960284
39135700 36168783 2966917
S 6633 6633UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
FORT VALLEY STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Fort Valley State College provided for
expenditures totaling 1658172700 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
S 862559300
795613400
862559300
755738467
00
39874933
1658172700
1618297767
39874933
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
848766000
283384400
193072400
332949900
846116219
246070644
202634477
322298437
2649781
37313756
9562077
10651463
Excess of Funds Available over Expenditures
1653 172700 S

1617119777
1177990
41052923
1 77 99 0
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 9562077 Actual funds available were 39874933 less than anticipated and actual expenditures were 41052923 less
than approved budget provisions which resulted in funds available exceeding expenditures by 1177990
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the unexpended Plant Fund of Fort Valley State College provided for expenditures totaling
114173200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
13460000
100713200
13460000 00
74628352 26084848
114173200
88088352
26084848
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
114173200
iJ
89548989
1460637 Lri
24624211
1460637330 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia College provided for expenditures
totaling 1217890400 Included in the approved budget are provisions for the regular program and programs funded by
restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
311744200
406146200
1217890400
811744200 00
412203641 6057441
1223947841 6057441
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
8 81694300 21959800 884776025 21633771 S 3081725 326029
2 24739300 89497000 220065114 96717056 4674186 7220056
12 17890400 1223191966 755875 5301566
755875
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 3081725 and Operating Expenses of Sponsored Operations were overspent by 7220056 Actual funds available were
6057441 more than anticipated and actual expenditures were 5301566 more than approved budget provisions which
resulted in funds available exceeding expenditures by 755875 Budget amendments should be filed whenever additional
funds become available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia College provided for expenditures totaling
5494100 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
5494100 6987831 1493731
5494100

6623188
364643
1129088
The above comparison indicates that Capital Outlay was overspent by 1129088 Actual funds available were 1493731
more than anticipated and actual expenditures were 1129088 more than approved budget provisions which resulted in funds
available exceeding expenditures by 364643 Budget amendments should be filed whenever additional funds become avail
able so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA SOUTHERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Georgia Southern College provided for
expenditures totaling 2760043200 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
1722866900
1037176300
2760043200
1722866900
1043076791
2765943691
00
5900491
5900491
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
2037299600
100000000
372743600
250000000
2760043200
2022782227
84640814
3992 2579 307 116 85 76
27645 655 02
13 781 39

14517373
15359186
264 79 871 116 85 76
45 223 02
13 781 89
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 26487185 and Operating Expenses of Sponsored Operations were overspent by 7911676 Actual funds available were
5900491 more than anticipated and actual expenditures were 4522302 more than approved budget provisions which
resulted in funds available exceeding expenditures by 1378189 Budget amendments should be filed whenever additional
funds become available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Southern College provided for expenditures totaling
74638000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
74638000
74638000

78669884
78669884
OVER
UNDER
40 318 84
40 318 84
00
The above comparison indicates that Capital Outlay was overspent by 4031884 Actual funds available were 4031884
more than anticipated and actual expenditures were 4031884 more than approved budget provisions Budget amendments
should be filed whenever additional funds become available so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
GEORGIA SOUTHWESTERN COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
expend
funded by restricted funds A compari
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
706825000 S
315467600
1022292600
706825000
324593677
1031418677
OVER
1 UNDER
00
9126077
9126077
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
6 994481 241254 00 00 703952574 22483498 s 4504474 1641902
2 023293 963898 00 00 199036406 105646134 3292894 9256334
10 222926 00 1031118612 300065 s 8826012
300065
by
9
resulted
funds become available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Georgia Southwestern College provided ror expenditures
totaling 95564oo A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED 9556400 5 ACTUAL 9726195 9493213 232982 OVER UNDER 169795
9556400 63187
232982
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
KENNESAW COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Kennesaw College provided for expenditures
totaling 1155585500 Included in the approved budget are provisions for the regular program and programs funded by
restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
719740000 719740000 00
435845500 435915685 70185
1155585500 1155655685 70185
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
925516600 928439961 S 2923361
6642300 6093985 548315
183593900 182901652 692248
39832700 38206410 1626290
1155585500 S 1155642008 S 56508
s 13677 s 13677
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 2923361 Actual funds available were 70185 more than anticipated and actual expenditures were 56508 more than
approved budget provisions which resulted in funds available exceeding expenditures by 13677 Budget amendments should
be filed whenever additional funds become available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
KENNESAW COLLEGE continued
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES continued
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Kennesaw College provided for expenditures totaling
9400500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
750000
8650500
750000 S
9212818
00
562318
9400500 9962818 562318
00 577954 577954
9400500 10540772 1140272
9400500 s 9962818 S 562318
577954 577954
The above comparison indicates that Capital Outlay was overspent by 562318 Actual funds available were 1140272
more than anticipated and actual expenditures were 562318 more than approved budget provisions which resulted in funds
available exceeding expenditures by 577954 Budget amendments should be filed whenever additional funds become avail
able so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
NORTH GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of North Georgia College provided for expendi
tures totaling 823915700 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
5 553468000 270447700 S 553468000 243401072 00 27046628
823915700 796869072 27046628
597266800
26529000
136663700
63456200
823915700
595846262
7296204
136671171 55751451
795565088
s 1303984
1420538
19232796

S
7471
7704749
28350612
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 7471 Actual funds available were 27046628 less than anticipated and actual expenditures were 28350612 less than
approved budget provisions which resulted in funds available exceeding expenditures by 1303984
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the unexpended plant Fund of North Georgia College provided for expenditures totaling
19970200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
19970200 14959352 5010848
19970200
14974217
4995983
19970200 14958551 i 5011649
15666 15666UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
SAVANNAH STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Savannah State College provided for expendi
tures totaling 1419296300 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
843903400
575392900
1419296300
843903400 00
560666003 14726897
1404569403
14726897
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
853004300
87828800
202176200
276287000
1419296300
56339280
76524219
198403433
274191770
1405458702
889299
3334980
11304581
37 20 727 952 67 30
138 375 98
8 892 99
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 3334980 Actual funds available were 14726897 less than anticipated and actual expenditures were 13837598 less
than approved budget provisions which resulted in expenditures exceeding funds available by 889299
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act Of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Savannah State College provided for expenditures totaling
41589700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
35300000 35300000 00
6289700 6153800 135900
s 41589700 41453800 135900
41589700 40670300 919400
783500 783500
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
SOUTHERN TECHNICAL INSTITUTE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Southern Technical Institute provided for
expenditures totaling 1094860200 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
664906300
429953900
664906300 00
405685084 24268816
1094860200
1070591384 jh
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
S 747489400
48046300
750092373
38680049
2602973
9366251
244269300 226139503 18129797
55055200 54107177 948023
1094860200 1069019102 25841098
1572282 S 1572282
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 2602973 Actual funds available were 24268816 less than anticipated and actual expenditures were 25841098
less than approved budget provisions which resulted in funds available exceeding expenditures by 1572282
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Southern Technical Institute provided for expenditures
totaling 19227800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED
19227800
19227800

19881401
19846401
OVER
UNDER
The above comparison indicates that Capital Outlay was overspent by 618601 Actual funds available were 653601
more than anticipated and actual expenditures were 618601 more than approved budget provisions which resulted in funds
available exceeding expenditures by 35000 Budget amendments should be filed whenever additional funds become available
so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
VALDOSTA STATE COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AMD EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Valdosta State College provided for expendi
tures totaling 2076587600 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
1177975000
898612600
2076587600
1358541200
78354500
379939100
259752800
2076587600
1177975000
882946317
1366625639
71436709
3705 2492 573 447 82 60
20578 644 90
30 568 27
OVER
UNDER
00
15666283
2060921317

15666283
8084439
6917791
9381718
10508040
18723110
3056827
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 8084439 Actual funds available were 15666283 less than anticipated and actual expenditures were 18723110 less
than approved budget provisions which resulted in funds available exceeding expenditures by 3056827
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Valdosta State College provided for expenditures totaling
43807600 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
UNDER
S 43807600 40356511 3451089
43807600 40356511 3451089
S 00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
SENIOR COLLEGES continued
WEST GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of West Georgia College provided for expendi
tures totaling 2145947200 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
1414551200
731396000
1414551200 S
688415323 1
00
42980677
2145947200
2102966523
42980677
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
1591818700
40000000
336628500
177500000
2145947200
1591656645
23864906
3251 1617 707 915 80 44
21024 838 75
4 826 43
162055
16135094
11457720
15708456
43463325
482648
UNEXPENDED PLANT FUND
The total approved budget for the unexpended Plant Fund of West Georgia College provided for expenditures totaling
62662900 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Other Revenues Retained
EXPENDITURES
62662900 48007782 14655118
Capital Outlay 62662900 48007782 14655118
Excess of Funds Available over Expenditures 00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AMD EXPENDITURES
JUNIOR COLLEGES
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Abraham Baldwin Agricultural College provided
for expenditures totaling 847432200 Included in the approved budget are provisions for the regular program and
programs funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds
available and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
541964200
305468000
847432200
541964200 314111782 00 8643782
856075982 s 8643782
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
574376400 574149659 226741
29330500 29853043 522543
132198600 133700880 1502280
111526700 118294510 6767810
847432200 S 855998092 77890 8565892
77890
The above comparison indicates that Personal Services of Sponsored Operations were overspent by 522543 Operating
Expenses of Education General and Departmental Services were overspent by 1502280 and Operating Expenses of Sponsored
Operations were overspent by 6767810 Actual funds available were 8643782 more than anticipated and actual expendi
tures were 8565892 more than approved budget provisions which resulted in funds available exceeding expenditures by
77890 Budget amendments should be filed whenever additional funds become available
if the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Abraham Baldwin Agricultural College provided for expendi
tures totaling 7606600 A comparison of anticipated funds available and budgeted expenditures to actual funds available
and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
OVER
UNDER
7606600 7240746 365854
Capital Outlay 7606600 7240704 365896
Excess of Funds Available over Expenditures 42 42UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
ALBANY JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Albany Junior College provided for expendi
tures totaling 601161100 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
382070800 219090300 S 382070800 204802058 00 14288242
s 601161100 S 586872858 14288242
419332700
18813100
83667900
79347400
601161100
418609727
14366891
83025910 70865818
586868346
4512

722973
4446209
641990 8481582
14292754
4 512
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Albany Junior College provided for expenditures totaling
2838700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
2838700
2838700

2434320
2429895
4425
OVER UNDER
4043 80
4088 05
44 25
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
ATLANTA JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Atlanta Junior College provided for expendi
tures totaling 579584000 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
BUDGETED
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
292548000
287036000
292548000 00
254122985 32913015
579584000
546670985
32913015
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
312655600 55358100 92048100 119522200 3 08563688 43312211 97849192 96726288 4091912 12045889 5801092 22795912
579584000 5 46451379 219606 33132621
219606
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 5801092 Actual funds available were 32913015 less than anticipated and actual expenditures were 33132621 less
than approved budget provisions which resulted in funds available exceeding expenditures by 219606
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Atlanta Junior College provided for expenditures totaling
119200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
OVER
BUDGETED ACTUAL UNDER
119200 293848 s 174648
119200 s s 114316 179532 4884
179532
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
BAINBRIDGE JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Bainbridge Junior College provided for
expenditures totaling 271035800 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
191540000 S
79495800
271035800
191540000 00
73506809 5988991
265046809
5988991
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
183525600
23142700
39493200
24874300
271035800
183373987
21964460
39390131 19558611
5 264287189
759620
151613
1178240

103069
5315689
6748611
759620
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Bainbridge Junior College provided for expenditures totaling
650000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures
may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Other Revenues Retained
EXPENDITURES
650000
507542 142458
Capital Outlay
Excess of Funds Available over Expenditures
650000

472445 177555
35097 35097UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
BRUNSWICK JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Brunswick Junior College provided for
expenditures totaling 436144100 Included in the approved budget are provisions for the regular program and programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
by restricted funds A compar
able and expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
275800000
160344100
436144100
275800000 00
164955081 4610981
s 440755081 4610981
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
302893900 S 3 01803701 1090199
35184200 33917037 1267163
60743800 60826735 82935
37322200 43977214 6655014
436144100 4 40524687 230394 4380587
230394
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 82935 and Operating Expenses of Sponsored Operations were overspent by 6655014 Actual funds available were
4610981 more than anticipated and actual expenditures were 4380587 more than approved budget provisions which
resulted in funds available exceeding expenditures by 230394 Budget amendments should be filed whenever additional
funds become available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Brunswick Junior College provided for expenditures totaling
10114800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
10114800 9820536 294264
10114800

9820536 UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
CLAYTON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Clayton Junior College nmvidrf for flJ
tures totaling 8 73311200 Included in the approved budget are provisions for the regular program and pro funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to acSal rund available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
OVER
UNDER
468400200 404911000 468400200 313114282 00 91796718
873311200 781514482 91796718
554145300
65984700
113416400
139764800
873311200
541044722
57517024

122997673 59748657
781308076
206406
13100578
8467676
9581273 80016143
92003124
206406
bv 95 Slf iT T T dloatf that Operating Expenses of Education General and Departmental Services were overspent
by 9581273 Actual funds available were 91796718 less than anticipated and actual expenditures were 920031 24 less
than approved budget provisions which resulted in funds available exceeding expenditures by 206406
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
SfoflISf191 SXCeSS apprVa1 they would be in violation of Sectior56 of the Supplemental Appropriations
UNEXPENDED PLANT FUND
etaJ aPProved bud9et for the Unexpended Plant Fund of Clayton Junior College provided for expenditures totaling
5077300 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
5077300
5077300
5095600
125001
5220601
OVER
UNDER
143301
5077300 4676883 400417
543718 543718UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
DALTON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Dalton Junior College provided for expendi
tures totaling 501216100 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
318900000 182316100 318900000 166133760 00 16182340
501216100 485033760 16182340
306975100
41512700
117864900
34863400
501216100
298020178
38086328
119486409 29834897
485427812
394052

8954922
3426372
1621509
5028503
15788288
5iL
394052
The above comparison indicates that Operating Expenses of Education General and Departmental Services were overspent
by 1621509 Actual funds available were 16182340 less than anticipated and actual expenditures were 15788288 less
than approved budget provisions which resulted in expenditures exceeding funds available by 394052
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Dalton Junior College provided for expenditures totaling
6150000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
6150000
OVER
UNDER
5865868 J
S 6150000 5865868 284132
S 00 00UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA

COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
EMANUEL COUNTY JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Emanuel County Junior Colleae orovided for
n15 totaling 1 68500000 Included in the approved budget are provisions for theregular prcgrlm and nrogrfms
ablfand edtlK fSTfif L expenditures toPoa ZfSiT
able and expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
BUDGETED
139080000
29420000
168500000
OVER
UNDER
139080000
30172251
169252251
00
752251
752251
124178600 00 36121400 8200000 5 1 1 23017047 85000 37096556 9032071 69230674 21577 1161553 85000 975156 832071
168500000 s
21577
abo comparison indicates that Personal Services of Sponsored Operations were overspent by 85000 Operatin
S 10 GnraLaDartmental Services were overspent by 5975156 and Operating Expenses of Sponsor
ing
Operations were overspent by 58320 71 Actual iundranlS sWH etnn an1iciPatef anTaltuaVSpendi
tfs ere 30674 more than approved budget provisions which resulted in funds available exceedin
5215 Budget amendments should be filed whenever additional funds become available
ing expenditures by
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
AcoriWigsT eXC8SS 9St approva1 thev would be in violation of Section 56 of the Supplemental Appropriations
UNEXPENDED PLANT FUND
mlT 3aQ7PnVe bud9etfor e Unexpended Plant Fund of Emanuel County Junior College provided for expenditures
totaling 56391200 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows e ana
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
6391200
6391200 5

OVER
1 UNDER
6391200 5 1066460 5 5324740
5301275
6367735
687680 5 5703520
5680055 5 5680055UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
FLOYD JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Floyd Junior College provided for expendi
tures totaling 478199900 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
318159500 318159500
160040400 165832653
s 478199900 483992153
OVER
UNDER
00
5792253
5792253
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
329887700 34766800 78148400 35397000 3 4 30015960 34329197 78773425 40241055 83359637 632516 128260 437603 625025 4844055
478199900 5159737
632516
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
bv 1 282 60 Operating Expenses of Education General and Departmental Services were overspent by 625025 and Operating
Expenses of Sponsored Operations were overspent by 4844055 Actual funds available were 5792253 more than antici
pated and actual expenditures were 5159737 more than approved budget provisions which resulted m funds available
exceeding expenditures by 632516 Budget amendments should be filed whenever additional funds become available so that
increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of the Floyd Junior College provided for expenditures totaling
11295700 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
REVENUES
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
11295700
4044490 7251210
11295700 12831219
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
11295700 3161778 8133922
9669441 9669441UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
GAINESVILLE JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Gainesville Junior Colleqe provided for
S1UreS totaling 4 31636400 Included in the approved budget are provisions for the regula program Ind programs
funded by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds avail
able and expenditures may be summarized as follows ouax lunus avail
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
283266100 148370300 S 283266100 150591952 00 2221652
431636400 s 433858052 2221652
09415800 s 308439127 976673
11771800 10366520 1405280
86870300
23578500
431636400
89023315 25503780
433332742
s 525310
2153015 1925280
1696342
525310
k mT fn mParlson indicates that Operating Expenses of Education General and Departmental Services were overspent
Sri I and Operating Expenses of Sponsored Operations were overspent by 1925280 Actual funds available were
2221652 more than anticipated and actual expenditures were 1696342 more than approved budget provisions which
resulted in funds available exceeding expenditures by 525310 Budget amendments should be filed whenever additional
funds become available
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
ActeofX198319e4S ln eXCe8S bud9et approval they would be in violation of Section 56 of the Supplemental Appropriations
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Gainesville Junior College provided for expenditures
totaling 79800 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED 79800 S ACTUAL 79800 79800 00 OVER UNDER 00
7 980 0
00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
GORDON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Gordon Junior College provided for expendi
tures totaling 334049200 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
241500600 92548600 241500600 84240169 00 8308431
334049200 S 325740769 8308431
EXPENDITURES
Personal Services
Education General and Departmental Services
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
235186400 S 229429317 5757083
74627800 24235000 76727207 19709362 2099407 4525638
334049200 325865886 125117 8183314
125117
approved budget provis
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the Unexpended Plant Fund of Gordon Junior College provided for expenditures totaling
2210000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
BUDGETED 2210000 ACTUAL 2492642 2440964 51678 OVER UNDER 282642
2210000 230964
51678
The above comparison indicates that Capital Outlay was overspent by 230964 Actual funds available were 2826 42
more than anticipated and actual expenditures were 230964 more than approved budget provisions which resulted inJ
available exceeding expenditures by 51678 Budget amendments should be filed whenever additional funds become available
so that increased expenditures will not exceed budget provisions
If the institutions under the direction of the Board of Regents of the university System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA 3
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
MACON JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
turesotating IfssTsuO ti l InStrUi FUnd Petions Junior College provided for expendi
b restricted funds I Li I the approved budget are provisions for the regular program and programs funded
expenditurefrnfysulaedrfloesf1Pat6d allable and beted expenditures to actual funds available and
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
BUDGETED
385679500
202772800
588452300
461354000
4004500
85155500
37938300
588452300
ACTUAL
385679500
203970974
589650474
463439337
4245419
82493915
39073148
589251819
398655
OVER
UNDER
00
1198174
1198174
2085337
240919
2661585
1134848

799519
398655
bv S20 fsf7 T5 lndlcate that Personal Services of Education General and Departmental Services were overspent
by 2085337 Personal Services of Sponsored Operations were overspent by 240919 and Operating Expenses of Sponsored
Operations were overspent by 1134848 Actual funds available were 11981 74 more than anticipated and actual expend
S3rI8S6W5e Sr5X9 mr an tTT bUd9et Provisions ch resulted in funds available exceeding expenditures ST
398655 Budget amendments should be filed whenever additional funds become available
nvH th institutions under the direction of the Board of Regents of the University System of Georgia collectively had
Act o lIslSaT eXCSSS bUd9et apprVa1 thev would be in violation of Section 56of the Supplemental Appropriations
UNEXPENDED PLANT FUND
SI 38 filjn total approved budget for the Unexpended Plant Fund of Macon Junior College provided for expenditures totaling
13865000 A comparison of anticipated funds available and budoeted eyimflih t rti fi w
tures may be summarized as fol
I ofanticipated funds available and budgeted expenditures to actual fiids aviilableaidexpendi
FUNDS AVAILABLE
REVENUES
OVER
UNDER
Other Revenues Retained
CARRYOVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
13865000
13865000

1893695 11971305
12422323
13865000 14316018
12422323
606000 13259000
13710018 13710018UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
MIDDLE GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Middle Georgia College provided for expendi
tures totaling 579669600 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
421089400 158580200 421089400 152579168 00 6001032
s 579669600 573668568 6001032
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
410150000 4 13561319 3411319
10645900 10996805 350905
99659400 96195359 3464041
59214300 52216884 6997416
579669600 5 5 72970367 698201 6699233
698201
The above comparison indicates that Personal Services of Education General and Departmental Services were overspent
by 3411319 and Personal Services of Sponsored Operations were overspent by 350905 Actual funds available were
6001032 less than anticipated and actual expenditures were 6699233 less than approved budget provisions which
resulted in funds available exceeding expenditures by 698201
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget of Middle Georgia College did not provide for any expenditures from the Unexpended plant
Fund Therefore the budget comparison shown below does not provide for anticipated funds available or budgeted expendi
tures
FUNDS AVAILABLE
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
00

3269414
3269414
OVER
UNDER
32 694 14
32 694 14
00
The above comparison indicates that Capital Outlay was overspent by 3269414
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
SOUTH GEORGIA COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
furestotallng S IncludJdlnhforofbSS eT peratins ofuth ia College provided for expendi
FUNDS AVAILABLE
REVENUES
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
BUDGETED
337440000
221619000
559059000
314236000
22886700
116786600
105149700
559059000
ACTUAL
OVER
UNDER
337440000 00
208740445 12878555
546180445

12878555
313746262
18765774
116263197
97322611
546097844 12961156
82601 82601
489738
4120926
523403
7827089
UNEXPENDED PLANT FUND
e0tS4 aPPrd tget for the Unexpended Plant Fund of South Georgia College provided for expenditures totalina
tures2maybe sTlTtT tadt tures o actual funds lITltTTl
FUNDS AVAILABLE
REVENUES
OVER
1 UNDER
Other Revenues Retained
EXPENDITURES
7652000
3883981 3768019
Capital Outlay
Excess of Funds Available over Expenditures
7652000
3873660
XQXlII UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
JUNIOR COLLEGES continued
WAYCROSS JUNIOR COLLEGE
COMPARISON OF APPROVED BUDGET TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
RESIDENT INSTRUCTION FUND
The total approved budget for the Resident Instruction Fund operations of Waycross Junior College provided for expendi
tures totaling 205039800 Included in the approved budget are provisions for the regular program and programs funded
by restricted funds A comparison of anticipated funds available and budgeted expenditures to actual funds available and
expenditures may be summarized as follows
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
139940000 139940000
65099800 64346705
205039800 204286705

00
753095
753095
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
136711200 9047700 1 37122962 8907813 411762 139887
34485500 24795400 33127920 24919391 1357580 123991
205039800 s 2 04078086 208619 S 961714
208619
funds available exceeding expenditures by 208619
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
made expenditures in excess of budget approval they would be in violation of Section 56 of the Supplemental Appropriations
Act of 19831984
UNEXPENDED PLANT FUND
The total approved budget for the unexpended Plant Fund of waycross Junior College provided for expenditures totaling
937500 A comparison of anticipated funds available and budgeted expenditures to actual funds available and expendi
tures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
937500
ACTUAL 773387
773387
00
OVER
UNDER
164113
164113
00
UNITS OF THE UNIVERSITY SYSTEM OF GEORGIA
COMPARISON OF APPROVED BUDGET TO TOTAL
FUNDS AVAILABLE AND EXPENDITURES
OTHER
SKIDAWAY INSTITUTE OF OCEANOGRAPHY
COMPARISON OF APPROVED BUDCiJT TO TOTAL FUNDS AVAILABLE AND EXPENDITURES
OTHER ORGANIZED ACTIVITIES
expeni
The total approved budget for the Other Organized Activities of Skidaway Institute of Oceanography provided for
fuT1 taUng 282050500 Included in the approved budget are provisions for the reguLrprogram and programs
fble SYfSJ comPrison of anticipated funds available and budgeted expenditures toPactua runds J l
able and expenditures may be summarized as follows juhus avai
FUNDS AVAILABLE
OVER
UNDER
Appropriation Allotments
State Funds
Other Revenues Retained
EXPENDITURES
Personal Services
Education General and Departmental Services
Sponsored Operations
Operating Expenses
Education General and Departmental Services
Sponsored Operations
Excess of Funds Available over Expenditures
s 111287700 170762800 111287700 163825992 00 6936808
282050500 275113692 6936808
91230700 77937800 92342160 76070275 1111460 1867525
65507000 47375000 60095453 47688421 5411547 313421
282050500 276196309 1082617 S
1082617
h si 2a cmparisn indicates that Personal Services of Education General and Departmental Services were overspent
o lk nai and Operating Expenses of Sponsored Operations were overspent by 313421 Actual funds available were
56936808 less than anticipated and actual expenditures were 5854191 less than approved budget provisions which
resulted in expenditures exceeding funds available by 1082617
If the institutions under the direction of the Board of Regents of the University System of Georgia collectively had
Acteoril831984 6XCeSS f bUd9et approva1 they ould be ln violation of Section 56 of the Supplemental Appropriations
UNEXPENDED PLANT FUND
The 2tLaPProvfd budget for the expended Plant Fund of Skidaway Institute of Oceanography provided for expenditures
ing 750000 A comparison of anticipated funds available and budgeted expenditures to actual funds available and
total
expenditures may be summarized as follows
FUNDS AVAILABLE
REVENUES
Other Revenues Retained
EXPENDITURES
Capital Outlay
Excess of Funds Available over Expenditures
750000
OVER
UNDER
1133517
750000 50900 699100
1082617 1082617
UNIVERSITY OF GEORGIA LIBRARIES
3 ElDfl 0S3S7 3SS3