State of Georgia budgetary compliance report for the fiscal year ended June 30, 2010

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Georgia Government Publications
Serial:
Budgetary compliance report for the fiscal year ended ... / State of Georgia.
Title:
State of Georgia budgetary compliance report for the fiscal year ended June 30, 2010
Creator:
Georgia. State Accounting Office
Contributor to Resource:
Georgia. State Accounting Office.
Publisher:
Atlanta, GA : State Accounting Office, 2010
Date of Original:
2009/2010
Subject:
Finance, Public--Georgia--Accounting--Statistics
Location:
United States, Georgia, 32.75042, -83.50018
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state government records
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Text
Format:
application/pdf
Description:
June 30, 2006-
Latest issue consulted: June 30, 2008.
External Identifiers:
Call Number GA A200 .S1 B8 2009/2010
Metadata URL:
https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba200-b-ps1-bb8-b2009-s2010-belec-p-btext
Digital Object URL:
https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba200-b-ps1-bb8-b2009-s2010-belec-p-btext
Language:
eng
Holding Institution:
University of Georgia. Map and Government Information Library
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In Copyright

StateofGeorgia



Amicalola Falls State Park Amicalola, a Cherokee Indian word meaning "tumbling waters," is an appropriate name for these 729-foot falls ~~ the tallest cascading waterfall east of the Mississippi River. An 8.5 mile trail leads from the park to Springer Mountain, the southern end of the famed 2,135 mile Appalachian Trail.

State of Georgia
SONNY PERDUE, GOVERNOR
Budgetary Compliance Report
For the fiscal year ended June 30, 2010
Prepared by State Accounting Office

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State of Georgia
Table of Contents For the Fiscal Year Ended June 30, 2010
Page
INTRODUCTORY SECTION
Letter of Transmittal ..................................................................................................................................................................... i
FINANCIAL SECTION
Independent Accountant's Report on Applying Agreed-Upon Procedures ....................................................................... vi
Summary Statements Combined Balance Sheet (Statutory Basis) - All Funds......................................................................................................... 1 Comparison of Revenue Estimate to Actual Collections........................................................................................................ 2 Statement of Funds Available, Expenditures and Changes in Fund Balances Budget Fund ............................................... 3 Statement of Funds Available, Appropriation and Changes in Fund Balances General Fund (Statutory Basis)................. 5 Statement of Funds Available, Expenditures and Changes in Fund Balances Debt Service Fund (Statutory Basis) .......... 6
Notes to the Financial Statements Notes to the Financial Statements .......................................................................................................................................... 9
Combining and Individual Statements Combining Balance Sheet (Statutory Basis) - Budget Fund................................................................................................. 15 Index to Budget Comparison Schedules by Budget Unit ..................................................................................................... 26 Budget Comparison Schedules by Budget Unit: Budget Unit Summary Statements Statements of Funds Available, Expenditures, and Changes to Fund Balance by Program and Funding Source Georgia Senate........................................................................................................................................................... 27 Georgia House of Representatives............................................................................................................................. 31 Georgia General Assembly Joint Offices .................................................................................................................. 35 Audits and Accounts, Department of......................................................................................................................... 39 Appeals, Court of....................................................................................................................................................... 43 Judicial Council ......................................................................................................................................................... 47 Juvenile Courts .......................................................................................................................................................... 51 Prosecuting Attorneys................................................................................................................................................ 55 Superior Courts.......................................................................................................................................................... 59 Supreme Court ........................................................................................................................................................... 63 Accounting Office, State ........................................................................................................................................... 67 Administrative Services, Department of.................................................................................................................... 71 Agriculture, Department of........................................................................................................................................ 79 Banking and Finance, Department of ........................................................................................................................ 85 Behavioral Health and Developmental Disabilities, Department of .......................................................................... 89 Community Affairs, Department of......................................................................................................................... 103 Community Health, Department of ......................................................................................................................... 115 Corrections, Department of ..................................................................................................................................... 143 Defense, Department of ........................................................................................................................................... 155 Driver Services, Department of ............................................................................................................................... 159 Early Care and Learning, Department of ................................................................................................................. 163 Economic Development, Department of.................................................................................................................. 167 Education, Department of ........................................................................................................................................ 175 Employees' Retirement System............................................................................................................................... 195 Forestry Commission, State..................................................................................................................................... 199 Governor, Office of the............................................................................................................................................ 205 Human Services, Department of .............................................................................................................................. 217

State of Georgia
Table of Contents For the Fiscal Year Ended June 30, 2010
Page
FINANCIAL SECTION (continued)
Combining and Individual Statements (continued) Budget Comparison Schedules by Budget Unit (continued) Insurance, Department of......................................................................................................................................... 269 Investigation, Georgia Bureau of............................................................................................................................. 273 Juvenile Justice, Department of ............................................................................................................................... 283 Labor, Department of............................................................................................................................................... 291 Law, Department of ................................................................................................................................................. 301 Natural Resources, Department of........................................................................................................................... 305 Pardons and Paroles, State Board of ........................................................................................................................ 317 Properties Commission, State .................................................................................................................................. 321 Public Defender Standards Council, Georgia .......................................................................................................... 325 Public Safety, Department of................................................................................................................................... 329 Public Service Commission ..................................................................................................................................... 341 Regents, University System of Georgia................................................................................................................... 345 Revenue, Department of .......................................................................................................................................... 359 Secretary of State ..................................................................................................................................................... 371 Soil and Water Conservation Commission .............................................................................................................. 379 State Personnel Administration ............................................................................................................................... 383 Student Finance Commission and Authority, Georgia ............................................................................................ 387 Teachers' Retirement System .................................................................................................................................. 397 Technical College System of Georgia ..................................................................................................................... 401 Transportation, Department of................................................................................................................................. 405 Veterans Service, Department of ............................................................................................................................. 425 Workers' Compensation, State Board of ................................................................................................................. 429 General Obligation Debt Sinking Fund ................................................................................................................... 433 Financing and Investment Commission, Georgia State ........................................................................................... 437
Schedule of General Obligation Bonds Appropriated and Issued ...................................................................................... 441 Combining Schedule of Other Funds - Budget Fund ......................................................................................................... 447

TEN-YEAR HISTORICAL INFORMATION

Index to Ten-Year Historical Information ............................................................................................................................... 460

Table 1

Funds Available and Appropriation Office of Treasury and Fiscal Services ........................................... 461

Table 2

Cash Receipts by Category Office of Treasury and Fiscal Services ........................................................ 463

Table 3

Legislative Appropriation ........................................................................................................................... 467

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Introductory Section

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200 Piedmont Avenue

1604 West Tower Atlanta, GA 30334

Sonny Perdue Governor

Phone (404) 656-2133

Greg S. Griffin State Accounting Officer
Fax (404) 463-5089

December 15, 2010

To the Citizens of Georgia, The Honorable Sonny Perdue, Governor of Georgia, and Honorable Members of the General Assembly of the State of Georgia

I am pleased to present to you the Budgetary Compliance Report of the State of Georgia (BCR) for the fiscal year ended June 30, 2010. This report provides information concerning financial compliance with the amended Appropriations Act for fiscal year 2010 (FY10).
The financial statements contained within this BCR were compiled by the State Accounting Office. All financial statements are presented in compliance with Georgia's statutory basis of accounting and State budget laws, which differ from generally accepted accounting principles. The information contained in this report should not be construed to present the financial position or results of operations of the State of Georgia as a whole, nor does this report contain findings and recommendations for organizations included within the State of Georgia financial reporting entity. Such information is presented in the State of Georgia Comprehensive Annual Financial Report and the State of Georgia Single Audit Report.
The Department of Audits and Accounts performed certain procedures, which are enumerated in the accompanying "Independent Accountant's Report on Applying Agreed-Upon Procedures," for the purpose of assessing the accuracy of the financial information contained within the BCR.
FISCAL PERFORMANCE
Fiscal conditions have deteriorated for most States, including Georgia, during fiscal year 2010 and weak economic conditions are expected to continue into fiscal years 2011 and 2012. The Governor recommended and the General Assembly passed an original appropriation act for fiscal year 2010 which was subsequently amended. As a result of these unique circumstances, the Governor revised his revenue estimates after the amended appropriation act and ultimately withheld a percentage of the allotment of state funds included in the amended appropriation.

Net Revenue Collections deposited with the Office of Treasury and Fiscal Services (Treasury) during fiscal year 2010 were $15.2 billion, which was 17.4% less than the initial revenue estimate of $18.4 billion. During fiscal year 2010, the State implemented a number of measures to reduce or eliminate anticipated revenue reductions, including moratoriums on travel and purchasing, layoffs or furloughing personnel, and instituting across the board and targeted budgetary reductions.
Revenue Shortfall Reserve
As the State continues to address one of the worst economic downturns in recent history, the ending balance in the Revenue Shortfall Reserve (RSR) or "rainy day" fund, is a critical tool in helping to address budget shortfalls. After reaching a peak in fiscal year 2007 at $1.7 billion or 9.2% of net revenue collections, the State's RSR balance declined significantly in fiscal year 2009 to $271 million or 1.6% of net revenue collections. At June 30, 2010, $268 million or 1.8% of net revenue collections remained in the State's RSR. By statute, up to one percent of fiscal year 2010 revenue collections or $152 million may be appropriated from the RSR in fiscal year 2011 for K-12 needs. In addition, the Governor may release for appropriation in a subsequent year funds in excess of four percent of current year (fiscal year 2010) revenue collections. The Governor recommended and the General Assembly appropriated from the fiscal year 2008 Revenue Shortfall Reserve, $200 million and $259 million to support fiscal year 2009 and fiscal year 2010 operating activity, respectively. At current fiscal year 2010 balances, the remaining balance in the RSR is not sufficient to provide for additional appropriations to assist the State in addressing the fiscal stability of fiscal year 2011 or future years resulting from anticipated budget shortfalls. Accordingly, no such releases were available from the fiscal year 2010 balance.
In addition to the balance in the Revenue Shortfall Reserve, the State will continue to use funds from the federal American Recovery and Reinvestment Act (ARRA) in fiscal year 2011. Although these revenues provide short-term fiscal relief, going forward, the State cannot rely on these sources of funds to the degree it did in the previous fiscal years and will need to identify new sources of revenue or additional reductions to spending in order to maintain fiscal balance.
American Recovery and Reinvestment Act
As of June 30, 2010, the State received ARRA funds totaling $3.6 billion. Of this amount, $1.1 billion, $725 million, and $799 million were attributable to State Fiscal Stabilization Fund, Medicaid Assistance Program, and Federal Highway Administration grants, respectively. The Medicaid revenues were the result of an increase in the reimbursement percentages as authorized by the ARRA. The State Fiscal Stabilization Fund grants were largely utilized to help stabilize budgets of local educational agencies and public institutions of higher education with the remainder for other general government programs in the Public Safety sector. Finally, the Federal Highway Administration grants were used to fund highway planning and construction.
ii

ARRA requires an unprecedented heightened awareness of policies, processes and procedures resulting in a new level of transparency. Additional information can be found at http://www.stimulusaccountability.ga.gov regarding up-to-date insights on the use of ARRA funds in Georgia State government agencies and related benefits to Georgia citizens.
OVERVIEW OF THE DETAILED FINANCIAL STATEMENTS
The Combining and Individual Statements section of this Report contains detailed information on individual State organizations or "budget units." The Combining Balance Sheet (Statutory Basis) Budget Fund presents the assets, liabilities and fund balances of each budget unit at June 30, 2010.
The Budget Comparison schedules herein present additional detailed information. The first Budget Comparison schedule for each budget unit compares actual program revenues and expenditures by funding source to budgeted amounts, which is the legal level of detail identified in the Amended Appropriations Act for fiscal year 2010. These schedules highlight the fact that not all budget units were able to demonstrate budgetary compliance at the program level for revenues and expenditures by funding source. However, no budget unit drew State funds from the Treasury in an amount greater than its appropriation.
For each budget unit there is also a Statement of Changes to Fund Balance which shows the impact of revenue and expenditure amounts as well as prior period items effecting fund balance such as return of prior year surplus and prior period transactions incurred in fiscal year 2010. These schedules depict the changes in a budget unit's fund balance from the beginning of the fiscal year to the fiscal year end, and provide a detail of the components of a budget unit's ending fund balance.
The Schedule of General Obligation Bonds Appropriated and Issued is presented in order to demonstrate budgetary compliance at the legal level of budgetary control for general obligation bonds, in accordance with Section 54 of the Amended Appropriations Act.
Two schedules pertaining to revenues are also presented as a part of the Combining and Individual Statements. The Combining Schedule of Other Funds Budget Fund provides a detail by budget unit of current year revenue (other than State or Federal funds) available for the operations of an organization. The Comparison of Revenue Estimates to Actual Collections provides a detail of changes to the revenue estimates including the initial estimate, subsequent revision(s), and actual collections.
iii

OTHER INFORMATION AND ACKNOWLEDGEMENTS Ten-year historical information has also been presented. These tables show selected financial information relating to the State's revenue collections and appropriations for the last ten fiscal years. We hope this report provides information useful in evaluating the activity of the State of Georgia in relation to the amended Appropriations Act for fiscal year 2010. We express our appreciation to the fiscal managers and staff throughout State government, to the Office of Planning and Budget for their counsel on budgetary matters, and to the Department of Audits and Accounts for their dedicated efforts in assisting us in the completion of this report.
Respectfully submitted, Greg S. Griffin State Accounting Officer
iv

Financial Section

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RUSSELL W. HINTON
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
270 Washington Street, S.W. Suite 1-156 Atlanta, Georgia 30334-8400

INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES

Mr. Greg S. Griffin, State Accounting Officer State Accounting Office
Dear Mr. Griffin,
We have performed the procedures enumerated below, which were agreed to by the State Accounting Office on behalf of management of the State of Georgia, solely to assist you in assessing the accuracy of the State of Georgia's 2010 Budgetary Compliance Report. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.
1. Confirm, for each appropriated agency, that Final Budget amounts reported in the Statements of Funds Available and Expenditures Compared to Budget by Program and Funding Source agree with the Office of Planning and Budget's financial management system, BudgetNet.
We did not note any exceptions as a result of our procedures.
2. Determine if funds available and expenditure amounts, for each appropriated agency, reported in the Statements of Funds Available and Expenditures Compared to Budget by Program and Funding Source agree with the final funds available and expenditure amounts reported on the State Accounting Office (SAO) working trial balances.
We did not note any exceptions as a result of our procedures.
3. Determine if funds available and expenditure amounts reported in the Statements of Funds Available and Expenditures Compared to Budget by Program and Funding Source reconcile to the accounting system used by each agency under the Department of Audits and Accounts (DOAA) review.
We did not note any exceptions as a result of our procedures.

4. Determine if appropriated budget units maintained their accounting records in a manner to ensure that "actual" and "variance" amounts reflected in the Statements of Funds Available and Expenditures Compared to Budget by Program and Funding Source demonstrate compliance with the 2010 Appropriations Act, as amended, (Final Budget) and Constitution of the State of Georgia at the legal level of budgetary control.

In accordance with attestation standards for compliance attestations established by the American Institute of Certified Public Accountants, we and other independent auditors examined each appropriated budget unit's (and any administratively attached organization whose final budget is part of one of these appropriated budget unit's budget) compliance with the 2010 Appropriations Act, as amended, (Final Budget) and the Constitution of the State of Georgia in order to express an opinion on their compliance with the requirements.

See Attachment "A" to this report for a summary of the results of these engagements. Individual reports for these engagements may be found on the website of the Department of Audits and Accounts at: http://www.audits.ga.gov/

5. Confirm, for the appropriated agencies identified below by the SAO, that the following prior fiscal year adjustments were made in the accounting system by the agencies:

a. Post closing adjustments were recorded by program and fund source, as included and reported in the prior fiscal-year Budgetary Compliance Report.

b. Carryover was correctly recorded by program and fund source, from the reserve amounts, as reported in the prior fiscal-year Budgetary Compliance Report.

c. Return of prior year surplus was correctly recorded by program and fund source, as reported in the prior fiscal-year Budgetary Compliance Report.

(1) Prosecuting Attorneys

(2) Law, Department of

(3) Community Affairs, Department of

(4) Natural Resources, Department of

(5) Corrections, Department of

(6) Public Safety, Department of

(7) Governor, Office of the

(8) Transportation, Department of

(9) Human Services, Department of

(10) Veterans Service, Department of

vii

We noted the following as a result of our procedures:

Agency
Prosecuting Attorneys Community Affairs, Department of Corrections, Department of Governor, Office of the Human Services, Department of Law, Department of Natural Resources, Department of Public Safety, Department of Transportation, Department of Veterans Service, Department of

Post Closing Adjustments
No exceptions Exceptions noted
No exceptions Exceptions noted Exceptions noted
No exceptions No exceptions No exceptions Exceptions noted Exceptions noted

Carryover
Not Applicable Exceptions noted Exceptions noted Exceptions noted Exceptions noted
No exceptions Exceptions noted
No exceptions Exceptions noted Exceptions noted

Return of Surplus
Exceptions noted Exceptions noted Not Applicable
No exceptions Exceptions noted Exceptions noted Exceptions noted Exceptions noted Exceptions noted Exceptions noted

6. Recalculate the following reserved fund balances according to applicable statutes and determine if the amounts reflected on the Combined Balance Sheet (Statutory Basis) All Funds are correct:
a. Revenue Shortfall Reserve b. Lottery for Education c. Appropriation to Department of Transportation d. Motor Fuel Tax Funds e. Guaranteed Revenue Debt Common Reserve Fund f. Tobacco Settlement Funds g. Medicaid Reserves h. Self Insurance Trust Fund
We did not note any exceptions as a result of our procedures.
7. Obtain a detail of Unreserved, Undesignated Surplus (Deficit) - Regular balances reflected on the Statements of Changes to Fund Balance By Program and Funding Source, by appropriated agency, and conduct the following:
a. For applicable agencies under DOAA review, determine if the per agency surplus amount plus adjusting entries made by the SAO and the DOAA equal the total amount of surplus indicated for each agency.
b. For applicable agencies under DOAA review, trace the per agency surplus amount to the accounting system.
c. Determine if total (final) surplus declared by appropriated agencies for FY 10 was correctly allocated to the following:
i. Revenue Shortfall Reserve ii. Unreserved, Undesignated Surplus (Deficit) Regular
We did not note any exceptions as a result of our procedures.

viii

8. Obtain a detail of Unreserved, Undesignated Lottery for Education Surplus balances reflected on the Statements of Changes to Fund Balance By Program and Funding Source, by appropriated agency, and conduct the following:
a. For applicable agencies under DOAA review, determine if the per agency surplus amount plus adjusting entries made by the SAO and DOAA equal the total amount of surplus indicated for each agency.
b. For applicable agencies under DOAA review, trace the per agency surplus amount to the accounting system.
c. Determine if total (final) surplus declared by appropriated agencies for FY 10 was correctly allocated to Unreserved, Undesignated Surplus Lottery for Education.
We did not note any exceptions as a result of our procedures.
9. Obtain a detail of Unreserved, Undesignated Tobacco Settlement Funds balances reflected on the Statements of Changes to Fund Balance By Program and Funding Source, by appropriated agency, and conduct the following:
a. For applicable agencies under DOAA review, determine if the per agency surplus amount plus adjusting entries made by the SAO and the DOAA equal the total amount of surplus indicated for each agency.
b. For applicable agencies under DOAA review, trace the per agency surplus amount to the accounting system.
c. Determine if total (final) surplus declared by appropriated agencies for FY 10 was correctly allocated to Unreserved, Undesignated Surplus Tobacco Settlement Funds.
We did not note any exceptions as a result of our procedures.
For the State of Georgia Budgetary Compliance Report we were not engaged to, and did not conduct an examination, the object of which would be the expression of an opinion on compliance. Except as discussed in Procedure No. 4, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.
This report is intended solely for the information and use of the specified users listed above and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully,

December 15, 2010

Russell W. Hinton, CPA, CGFM State Auditor

ix

HB 947 Section Number

APPROPRIATED BUDGET UNIT ATTACHED ORGANIZATION

UNQUALIFIED

OPINION ISSUED

QUALIFIED

ADVERSE

1

*Georgia Senate (1)



2

*Georgia House of Representatives (1)



3

*Georgia General Assembly Joint Offices (1)



4

*Audits and Accounts, Department of



5

Appeals, Court of

6

Judicial Council

7

Juvenile Courts

8

Prosecuting Attorneys

9

Superior Courts

10

Supreme Courts




11

Accounting Office, State



12

Administrative Services, Department of



State Administrative Hearings, Office of



13

Agriculture, Department of

14

Banking and Finance, Department of



15

Behavioral Health and Developmental Disabilities, Department of



Developmental Disabilities, Governor's Council on



Sexual Offender Review Board



16

Community Affairs, Department of



17

Community Health, Department of



Brain and Spinal Injury Trust Fund Commission



Medical Education Board, State



Medical Examiners, Composite Board of



Physician Workforce, Georgia Board of



18

Corrections, Department of



19

Defense, Department of



20

Driver Services, Department of



21

Early Care and Learning, Department of



22

Economic Development, Department of



Civil War Commission



23

Education, Department of



24

*Employees' Retirement System of Georgia



25

Forestry Commission, State



26

Governor, Office of the



Child Advocate, Office of the



Children and Families, Governor's Office for



Consumer Affairs, Office of



Council for the Arts, Georgia



Emergency Management Agency, Georgia



Equal Opportunity, Georgia Commission on



Homeland Security, Office of



Professional Standards Commission, Georgia



State Inspector General, Office of the



Student Achievement, Office of



27

Human Services, Department of

Council on Aging



28

Insurance, Department of



29

Investigation, Georgia Bureau of



Criminal Justice Coordinating Council



30

Juvenile Justice, Department of



31

Labor, Department of

32

Law, Department of



33

Natural Resources, Department of



34

Pardons and Paroles, State Board of



35

Properties Commission, State



36

Public Defender Standards Council, Georgia



37

Public Safety, Department of



Firefighter Standards and Training Council, Georgia



Highway Safety, Office of



Peace Officer Standards and Training Council, Georgia



Public Safety Training Center, Georgia



38

Public Service Commission



39

Regents, University System of Georgia



40

Revenue, Department of



41

Secretary of State



Commission on the Holocaust, Georgia



Drugs and Narcotics Agency, Georgia



Ethics Commission, State



Real Estate Commission, Georgia



42

Soil and Water Conservation Commission



43

Personnel Administration, State



44

Student Finance Commission and Authority, Georgia



Nonpublic Postsecondary Education Commission



45

*Teachers' Retirement System



46

Technical College System of Georgia



47

Transportation, Department of

48

Veterans Service, Department of

49

Workers' Compensation, State Board of



50

State of Georgia G.O. Bond Debt Sinking Fund



* Engagement Performed by Other Independent Auditors.

(1) Single Opinion Issued by Other Independent Audtors for the Genneral Assembly of Georgia as a whole.

x

Attachment "A"
DISCLAIMER



SUMMARY STATEMENTS

State of Georgia
Combined Balance Sheet (Statutory Basis) All Funds June 30, 2010
Budget Fund

General Fund

Debt Service Fund

Totals

(Memorandum Only)

June 30, 2010

June 30, 2009

Assets

Cash and Cash Equivalents

$

Investments

Accounts Receivable State Appropriation Federal Financial Assistance Other

Prepaid Expenditures

Inventories

Other Assets

Amount to be Provided for Retirement of General Obligation Bonds

1,900,209,900 77,869,787
738,155,037 4,394,501,140
744,454,413 120,536,722
65,584,507 37,875,187
-

$ 1,094,490,527 798,028,750
62,280,794 (5,352,489) -

$

-

-

-
8,630,635,000

$ 2,994,700,427 875,898,537
738,155,037 4,394,501,140
806,735,207 120,536,722
65,584,507 32,522,698 8,630,635,000

$ 2,759,754,221 1,338,498,129
769,339,901 2,746,011,521 1,303,774,930
90,835,868 56,768,964 70,495,276 8,552,130,000

Total Assets

$ 8,079,186,693 $ 1,949,447,582 $ 8,630,635,000 $ 18,659,269,275 $ 17,687,608,810

Liabilities and Fund Balances Liabilities: Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Undrawn Appropriation Allotments Undistributed Local Government Sales Tax Unclaimed Bonds and Interest Deferred Revenue General Obligation Bonds Payable Other Liabilities
Total Liabilities
Fund Balances: Reserved
Colleges and Universities Revenue Shortfall Reserve Lottery for Education Guaranteed Revenue Debt Common Reserve Fund State Revenue Collections Tobacco Settlement Funds Reserved, Other Specific Purposes Federal Financial Assistance Inventories Debt Service Indigent Care Trust Fund Medicaid Reserves Health Insurance Claims Motor Fuel Tax Funds Public School Capital Outlay Self Insurance Trust Fund Underground Storage Trust Fund Unissued Debt Other Reserves Unreserved Funds Released for FY 2010 Appropriation Undesignated
Surplus (Deficit) Deficit Lottery for Education Tobacco Settlement Funds
Total Fund Balances
Total Liabilities and Fund Balances

$ 1,400,806,247 $ 3,809,429,428 2,874,357 16,853,205 (2,601,658) 372,196,513 366,481,566
5,966,039,658

375 -
738,155,037 50,000,000 446,948 12,987,097
801,589,457

$

-

-

-

-

-

-

-

-

-

8,630,635,000

-

8,630,635,000

$ 1,400,806,622 3,809,429,428 2,874,357 16,853,205 (2,601,658) 738,155,037 50,000,000 446,948 372,196,513 8,630,635,000 379,468,663

$ 946,978,136 3,709,472,132 19,328,742 17,016,241 769,339,901 176,500,000 497,948 368,446,010 8,552,130,000 56,422,447

15,398,264,115

14,616,131,557

308,147,223 75,425,850 24,297,589
139,691,368 49,681,982 74,215,815 8,565,882 86,584,960 17,053,397
899,462,009 -
123,293,898 41,162,046 57,547,674
167,441,722
-

192,754,020 843,354,014
71,299,453 9,705,009
30,745,629 -
-

-

308,147,223

212,460,427

-

268,179,870

271,360,414

-

843,354,014

998,557,077

-

71,299,453

71,300,366

-

9,705,009

18,048,118

-

30,745,629

192,058,326

-

24,297,589

-

-

139,691,368

40,694,783

-

49,681,982

43,979,401

-

74,215,815

87,384,397

-

8,565,882

29,320,647

-

86,584,960

42,652,975

-

17,053,397

-

-

899,462,009

393,344,786

-

-

3,265,705

-

123,293,898

158,624,739

-

41,162,046

47,662,515

-

57,547,674

14,895,413

-

167,441,722

187,044,534

-

-

258,597,684

(598,336) 39,979,072
1,194,884
2,113,147,035

-
1,147,858,125

-

(598,336)

(2,723,713)

-

39,979,072

2,948,659

-

1,194,884

-

-

3,261,005,160

3,071,477,253

$ 8,079,186,693 $ 1,949,447,582 $ 8,630,635,000 $ 18,659,269,275 $ 17,687,608,810

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
1

State of Georgia

Comparison of Revenue Estimate to Actual Collections For the Fiscal Year Ended June 30, 2010

Funds Available
State Funds Available for Appropriation State General Funds (Net Revenue Collections) Taxes Income Corporate Individual General Sales Selective Sales Motor Fuel Alcoholic Beverages Tobacco Products Estate Property Insurance Premium Tax Motor Vehicle License Tax Total Taxes Interest, Fees and Sales Interest, Fees and Sales - Department of Revenue Interest, Fees and Sales - Office of Treasury and Fiscal Services Interest on Deposits Interest on Motor Fuel Deposits Other Fees and Sales Total Interest, Fees and Sales Regulatory Fees and Sales Banking and Finance, Department of Behavioral Health and Developmental Disabilities, Department of Corrections, Department of Driver Services, Department of Human Services, Department of Labor, Department of Natural Resources, Department of Public Service Commission Secretary of State Workers' Compensation, State Board of Care Management Organization Quality Assessment Fee HB 396 (2009) Hospital Provider Fee Indigent Defense Fees Managed Care Provider Fee Nursing Home Provider Fees Peace Officers' and Prosecutors' Training Funds Public Health Fees Super Speeder Fine All Other Departments Total Regulatory Fees and Sales

Original Revenue Estimate
$ 613,577,000 8,978,841,500 5,604,563,000
950,000,000 174,671,000 233,723,000
83,030,600 350,899,500 298,968,164 17,288,273,764
155,404,200
37,500,000 18,750,000
211,654,200
22,655,177 -
18,500,000 73,708,520 24,165,246 30,000,000 49,000,000
1,500,000 63,000,000 19,439,379 49,518,535
259,724,215
45,373,866 57,333,746 122,528,939 27,400,000
23,000,000 94,849,976 981,697,599

Total State General Funds (Net Revenue Collections)

18,481,625,563

Other State Funds Brain and Spinal Injury Trust Fund (1) Lottery Proceeds and Interest Tobacco Settlement Funds and Interest Other State Funds Available for Appropriation Other Funds Collected by Office of Treasury and Fiscal Services Guaranteed Revenue Debt Common Reserve Fund Interest Earned Other Funds Transferred from Various State Organizations Georgia Building Authority Georgia Ports Authority Georgia Technology Authority Seed Development Commission, Georgia State Personnel Administration Workers' Compensation, State Board of Early Return of Surplus - Other Organizations Prior Year Fund Balances - State Funds (2) Revenue Shortfall Reserve - K-12 Revenue Shortfall Reserve - Other Tobacco Settlement Funds - Reserve and Surplus Lottery for Education - Unrestricted Reserve and Surplus

2,066,389 938,089,332 297,705,776
43,765,286 20,725,983
1,398,877
-
408,597,684
-

Total Other State Funds

1,712,349,327

Amended Estimate March 2009
$ 542,867,700 8,338,130,400 5,213,143,800
894,250,000 174,671,000 233,723,000
78,263,300 350,899,500 298,968,200 16,124,916,900
155,404,200
37,500,000 18,750,000
211,654,200
22,655,177 -
18,500,000 73,708,520 24,165,246 30,000,000 49,000,000
1,500,000 63,000,000 19,439,379 42,554,991
45,373,866 122,528,939 27,400,000 23,000,000 94,849,976 657,676,094
16,994,247,194
2,066,389 938,089,332 310,975,744
43,765,286 20,725,983
1,398,877
-
258,597,684
-
1,575,619,295

Amended Estimate January 2010
$ 575,194,000 7,189,802,169 5,036,577,497
879,279,044 173,062,000 228,545,000
82,275,900 313,111,100 274,903,737 14,752,750,447
135,000,000
6,000,000 31,141,764
172,141,764
19,187,643 5,595,168
16,470,963 52,000,000
5,028,000 29,000,000 47,000,000
2,050,000 65,359,000 19,319,813 42,524,901
3,078,174 -
43,987,641 -
122,528,939 25,800,000 724,685 23,000,000
106,017,926 628,672,853
15,553,565,064
2,066,389 1,044,666,425
307,986,351
3,028,404 43,765,286 27,263,706
1,822,181 2,542,277 1,344,012 2,965,006
167,666,618 258,597,684
-
1,863,714,339

Amended Estimate March 2010
$ 577,945,752 6,916,003,817 4,964,997,873
879,279,044 173,062,000 228,545,000
82,275,900 313,111,100 274,903,737 14,410,124,223
135,000,000
6,000,000 31,141,764
172,141,764
19,187,643 5,595,168
16,470,963 52,000,000
5,028,000 29,000,000 47,000,000
2,050,000 65,359,000 19,319,813 42,524,901
3,078,174 -
43,987,641 -
122,528,939 25,800,000 724,685 23,000,000
106,017,926 628,672,853
15,210,938,840
2,066,389 1,044,666,425
307,986,351
3,028,404 43,765,286 27,263,706
1,822,181 2,542,277 1,344,012 2,965,006
167,666,618 258,597,684
-
1,863,714,339

Actual

Variance Positive (Negative)

$ 684,700,740 7,016,412,171 4,864,691,463
854,359,788 169,019,330 227,180,405
86,228,331 274,367,273 282,515,540 14,459,475,041
132,282,145
3,543,319 4,614,422
338,417 140,778,303
21,428,925 5,856,093
13,435,899 40,600,978
8,955,806 28,354,875 49,221,174
1,499,311 68,244,049 18,930,132 42,232,458
44,598,499 126,449,238 26,555,179 2,046,905 117,127,921 615,537,442
15,215,790,786

$ 106,754,988 100,408,354 (100,306,410)
(24,919,256) (4,042,670) (1,364,595) 0 3,952,431
(38,743,827) 7,611,803
49,350,818
(2,717,855)
(2,456,681) (26,527,342)
338,417 (31,363,461)
2,241,282 260,925
(3,035,064) (11,399,022)
3,927,806 (645,125) 2,221,174 (550,689) 2,885,049 (389,681) (292,443) (3,078,174)
0 610,858
0 3,920,299
755,179 (724,685) (20,953,095) 11,109,995 (13,135,411)
4,851,946

2,066,389 886,375,726 146,673,654

0 (158,290,699) (161,312,697)

333,632 4,237
3,028,404 43,765,867 27,263,706
2,542,277 2,052,004 17,334,133
167,666,618 258,597,684 192,058,326 692,846,343
2,442,608,999

333,632 4,237
0 581
0 (1,822,181)
0 707,992 14,369,127
0 0 192,058,326 692,846,343
578,894,660

Total State Funds Available for Appropriation

$ 20,193,974,890 $ 18,569,866,489 $ 17,417,279,403 $ 17,074,653,179 $ 17,658,399,785 $ 583,746,606

(1) Brain and Spinal Injury Trust Fund "Actual" Revenues represent Trust Fund transfers. FY 2010 collections were $1,979,910. (2) With the exception of the K-12 portion of the Revenue Shortfall Reserve and the additional amount released by the Governor, Prior Year Fund Balances are not included in the Revenue Estimate. (3) In order to address this deficiency, allotments to Budget Units were reduced by $71,407,810 from amounts appropriated.

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
2

State of Georgia

Statement of Funds Available, Expenditures and Changes in Fund Balances Budget Fund For the Fiscal Year Ended June 30, 2010

Funds Available
State Appropriation State General Funds Brain and Spinal Injury Trust Fund Care Management Organization Revenue Shortfall Reserve for K-12 Needs Nursing Home Provider Fees Lottery Funds State Motor Fuel Funds Tobacco Funds
State Funds - Prior Year Carry-Over State General Fund Prior Year Brain and Spinal Injury Trust Fund - Prior Year State Motor Fuel Funds - Prior Year Tobacco Funds - Prior Year
Federal Funds CCDF Mandatory & Matching Funds Child Care and Development Block Grant Community Mental Health Services Block Grant Community Services Block Grant Federal Highway Administration [Highway Planning and Construction] Foster Care Title IV-E Low-Income Home Energy Assistance Maternal and Child Health Services Block Grant Medical Assistance Program Prevention and Treatment of Substance Abuse Block Grant Preventive Health and Health Services Block Grant Social Services Block Grant Children's Health Insurance Program Temporary Assistance for Needy Families TANF Transfer to SSBG TANF Unobligated Balance Federal Funds Not Specifically Identified
American Recovery and Reinvestment Act of 2009 Child Care and Development Block Grant Community Services Block Grant Federal Highway Administration [Highway Planning and Construction] Foster Care Title IV-E Medical Assistance Program Federal Funds Not Specifically Identified State Fiscal Stabilization Fund - Education State Grants State Fiscal Stabilization Fund - Governmental Services Emergency Contingency Fund for TANF State Program Federal Recovery
Other Funds

For the Fiscal Year Ended

June 30, 2010

June 30, 2009

$

14,405,618,164 $ 16,503,093,956

2,116,719

1,968,993

42,232,458

-

167,666,618

-

126,449,238

-

1,044,666,425

880,152,075

968,336,227

1,027,529,868

308,194,110

159,069,341

161,624,167 708,170
357,857,432 -

411,586,641 1,664,264
25,971,439 1,664,264

81,403,725 104,100,075 17,244,257 20,110,851 887,390,810 78,414,412 100,819,386 15,073,861 5,417,613,848 32,745,290
3,665,940 79,280,706 226,688,407 402,323,536
8,883,365 3,832,793,739

107,558,463 49,376,239 14,865,880 17,912,471 980,904,259 89,604,882 74,552,549 10,911,768 5,216,615,623 52,567,509 2,214,801 54,981,533 224,728,218 324,173,851
1,940,748 46,859,997 3,561,926,306

79,380,560 26,629,022 798,785,377
3,396,829 725,554,892 874,895,443 957,393,660 140,260,406 51,271,182
3,936,880 8,498,048,007

59,280,130 2,905,853 497,037,627 242,812,255 8,471,134,089

Total Funds Available

41,053,574,193

39,117,565,892

Expenditures
Georgia Senate Georgia House of Representatives Georgia General Assembly Joint Offices Audits and Accounts, Department of Appeals, Court of Judicial Council Juvenile Courts Prosecuting Attorneys Superior Courts Supreme Court Accounting Office, State Administrative Services, Department of Agriculture, Department of Banking and Finance, Department of Behavioral Health and Developmental Disabilities, Department of Community Affairs, Department of Community Health, Department of Corrections, Department of

9,062,724 16,231,128
7,964,587 29,230,921 12,701,308 17,195,008
7,184,768 68,874,683 57,421,982
7,826,364 16,726,780 191,716,208 51,287,469 11,078,125 982,910,381 231,500,493 11,768,697,855 1,113,443,867

9,242,884 16,992,673
8,101,604 30,060,071 12,734,206 18,320,420
7,329,991 63,809,363 55,541,902
8,044,892 17,106,769 191,268,887 53,633,995 11,168,601
275,133,896 11,082,216,436 1,101,066,661

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
3

State of Georgia

Statement of Funds Available, Expenditures and Changes in Fund Balances (Continued) Budget Fund For the Fiscal Year Ended June 30, 2010

Expenditures Defense, Department of Driver Services, Department of Early Care and Learning, Department of Economic Development, Department of Education, Department of Employees' Retirement System of Georgia Forestry Commission, State Governor, Office of the Human Services, Department of Insurance, Department of Investigation, Georgia Bureau of Juvenile Justice, Department of Labor, Department of Law, Department of Natural Resources, Department of Pardons and Paroles, State Board of Properties Commission, State Public Defender Standards Council, Georgia Public Safety, Department of Public Service Commission Regents, University System of Georgia Revenue, Department of Secretary of State Soil and Water Conservation Commission State Personnel Administration Student Finance Commission and Authority, Georgia Teachers' Retirement System of Georgia Technical College System of Georgia Transportation, Department of Veterans Service, Department of Workers' Compensation, State Board of General Obligation Debt Sinking Fund Financing and Investment Commission, Georgia State

For the Fiscal Year Ended

June 30, 2010

June 30, 2009

83,958,279 57,700,421 486,060,255 33,173,908 9,639,361,621 25,140,717 44,175,860 196,759,277 1,802,798,992 16,278,392 147,930,925 295,724,414 523,153,541 55,741,647 280,156,431 51,383,648 1,296,835 66,508,560 169,079,033 9,834,899 5,743,828,683 142,090,787 33,540,450 7,750,699 14,796,229 697,847,702 26,089,602 622,320,763 2,533,712,491 37,477,168 14,725,688 1,011,139,148 3,265,705

50,078,601 58,202,165 465,364,821 34,488,738 9,137,709,280 25,552,318 53,484,817 166,318,242 3,276,726,957 16,825,665 118,419,318 305,758,354 455,549,351 60,833,629 294,045,120 51,362,012 1,454,810 62,380,894 165,570,591 9,520,506 5,294,161,045 583,311,764 36,412,451 8,041,403 15,918,952 589,991,257 25,519,125 578,756,152 2,600,820,821 38,543,202 15,467,875 1,003,561,315 5,717,938

Total Expenditures

39,475,857,421

38,567,642,740

Excess of Funds Available over Expenditures

1,577,716,772

549,923,152

Beginning Fund Balance - July 1

1,315,667,215

1,419,042,646

Unreserved, Undesignated Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services

(57,060,605)

(224,674,451)

Early Return of Excess Funds to Office of Treasury and Fiscal Services

(24,817,846)

(6,530,244)

Adjustments Prior Period Adjustments (Net) Prior Year Carry-Over Reported as Funds Available Net Increase (Decrease) in Inventories Net Decrease in Other Reserves Not Available for Expenditure Other Adjustments (Net)

452,048,456 (1,194,319,878)
2,023,085 -
41,889,836

671,320,804 (1,122,867,661)
(4,530,400) (6,177)
33,989,546

Ending Fund Balance - June 30

$

2,113,147,035 $ 1,315,667,215

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
4

State of Georgia

Statement of Funds Available, Appropriation and Changes in Fund Balances General Fund (Statutory Basis) For the Fiscal Year Ended June 30, 2010

Funds Available Cash Receipts Net Revenue Collections Taxes Income Corporate Individual General Sales Selective Sales Motor Fuel Excise and Motor Carrier Mileage Tax Motor Fuel Sales Tax Alcoholic Beverages Tobacco Products Estate Property Insurance Premium Motor Vehicle License Tax Interest and Other Investment Income State General Funds Motor Fuel Tax Funds Regulatory Fees and Sales
Total Net Revenue Collections
Federal Revenue Federal Energy Regulatory Commission - Payments in lieu of Taxes - Power Sales Treasury, U. S. Department of - Reimbursement for Cash Management and Improvement Act
Other Revenues Retained Brain and Spinal Injury Trust Fund Georgia Lottery Corporation Lottery Proceeds Interest Earned Tobacco Settlement Funds Tobacco Settlements Received Interest Earned Guaranteed Revenue Debt Common Reserve Fund Interest Earned
Total Cash Receipts
Agency Surplus Returned
Total Funds Available
Appropriation Legislative Appropriation to Spending Units for Fiscal Year Ended June 30 Less: Current Year Funds Lapsed
Net Appropriation
Deficiency of Funds Available under Net Appropriation
Amounts Collected but Not Available for Appropriation (not remitted to OTFS)
Beginning Fund Balance - July 1
Adjustments Amounts Collected in Prior Year Recognized as Available in Current Year

For the Fiscal Year Ended

June 30, 2010

June 30, 2009

$ 684,700,740 7,016,412,171 4,864,691,463

$ 694,718,310 7,814,552,113 5,306,490,689

469,117,616 385,242,172 169,019,330 227,180,405
86,228,331 274,367,273 282,515,540
3,543,319 4,614,422 748,158,004
15,215,790,786

461,265,508 422,825,680 169,668,539 230,271,910
82,990 83,106,994 314,338,992 283,405,915
58,016,196 31,141,764 896,776,204
16,766,661,804

2,496 1,741
2,066,389
883,882,347 2,493,379
146,205,874 467,780
333,632
16,251,244,424
156,019,997
16,407,264,421

1,626 1,182
1,968,993
872,136,049 12,506,009
175,357,212 2,012,866
1,719,873
17,832,365,614
250,586,450
18,082,952,064

17,078,281,035 (71,407,810)
17,006,873,225 (599,608,804) 9,705,009 1,755,810,038

18,896,650,214 (324,835,981)
18,571,814,233 (488,862,169) 18,048,118 2,252,250,252

(18,048,118)

(25,626,163)

Ending Fund Balance - June 30

$ 1,147,858,125

$ 1,755,810,038

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
5

State of Georgia

Statement of Funds Available, Expenditures and Changes in Fund Balances Debt Service Fund (Statutory Basis) For the Fiscal Year Ended June 30, 2010

Funds Available Other Financing Sources
Operating Transfers In Budget Fund General Obligation Debt Sinking Fund General Obligation Bonds - Issued General Obligation Bonds - New Georgia State Financing and Investment Commission Board of Regents of the University System of Georgia
Debt Issuance - Refunding Bonds - Par Value Debt Issuance - Refunding Bonds - Premium Debt Issuance - Refunding Bonds - Accrued Interest
Total Funds Available
Expenditures and Other Financing Uses Expenditures
Debt Service: Principal on bonds Interest on bonds Accrued Interest on Bonds Retired in Advance of Due Date Discount on Bonds Retired in Advance of Due Date Issuance Costs - Refunding Bonds Payment to Escrow Agent - Other Bonds Defeased
Total Expenditures
Other Financing Uses Payment to Refunded Bond Escrow Agent
Total Expenditures and Other Financing Uses
Excess Funds Available over Exppenditures and Other FinancinggUses
Beginning Fund Balance - July 1
Ending Fund Balance - June 30

For the Fiscal Year Ended

June 30, 2010

June 30, 2009

$ 926,511,600 84,627,548 70,588,224
640,825,000 112,131,087
-
1,834,683,459

$ 947,363,244 56,198,071
118,011,649 -
149,730,000 21,729,716 537,843
1,293,570,523

664,225,000 386,249,148
375,214 (4,301,420) 2,746,888 35,179,431
1,084,474,261

708,585,000 382,831,315
618,778 2,906,688
690,322 26,631,183
1,122,263,286

750,209,199

1,834,683,459

0

0

$

0

171,307,237

1,293,570,523

0

0

$

0

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
6

NOTES TO THE FINANCIAL STATEMENTS

State of Georgia
Notes to the Financial Statements For the Fiscal Year Ended June 30, 2010

Note 1. Reporting Entity
For purposes of this report, the State of Georgia has included in the reporting entity all activities and functions used to implement the amended Appropriations Act for fiscal year 2010. Also included in this report are organizations to which prior year appropriations are due and/or from which prior year appropriations or other funds have been returned.
This report does not include non-appropriated State organizations that are reported in the primary government or disclosed as discretely presented component units within the State's financial reporting entity as required by generally accepted accounting principles (GAAP). Financial balances and activity for the State's reporting entity (GAAP basis) are reported in Georgia's Comprehensive Annual Financial Report (CAFR).
Note 2. Fund Accounting
The State of Georgia uses funds to report on its financial position and the results of its operations determined in conformity with accounting practices prescribed or permitted by statutes and regulations of the State of Georgia. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts. Funds presented in this report are as follows:
Budget Fund - The fund used to account for activities and programs as set forth in the amended Appropriations Act for fiscal year 2010.
General Fund (Statutory Basis) - The fund used to account for the collection of specific revenues of the State of Georgia as provided by statute or administrative action, and transfers (appropriation) to the various State organizations for operational costs of the fiscal year. This is not a General Fund as defined by generally accepted accounting principles.
Debt Service Fund (Statutory Basis) - The fund used to account for the payment of general obligation bond debt principal, interest and related costs. The unretired principal balance of general obligation bond issues is also reported in this fund, as is an "amount to be provided" (from future appropriations) for retirement of bond principal. This is not a Debt Service Fund as defined by

generally accepted accounting principles.
All funds included in this report are reported in conformity with statutory requirements. Substantially all disclosures required by GAAP have not been included. GAAP financial statements and disclosures are reported in the State's CAFR, which can be obtained from the State Accounting Office, 200 Piedmont Avenue, 1604 West Tower, Atlanta, Georgia, 30334, or on the web at http://sao.georgia.gov.
Note 3. Basis of Accounting
Funds included in the Budgetary Compliance Report (BCR) are reported using various statutory bases of accounting, which are designed to emphasize accountability and budgetary control of appropriations. The BCR is not intended to present the State's financial condition and results of operations in conformity with GAAP.
The State of Georgia maintains its General Fund on the cash receipts and disbursements basis of accounting. However, it maintains its Budget Fund and Debt Service Fund on a statutory basis which is substantially the same as the modified accrual basis of accounting, with the following exceptions:
Receivables and revenues of State appropriations are recorded when appropriations are allotted to the budget units by the Office of Treasury and Fiscal Services.
For expenditure-driven funding arrangements (grants, sales and services), receivables and revenues are recorded when qualifying statutory-basis expenditures are recorded or when services have been provided.
All other revenues are recorded when received in cash.
Liabilities and expenditures are recorded when purchase orders or other contractual obligations to procure goods or services have been executed.
Expenditures for items not requiring purchase orders are recorded when the goods or services are received. However, agencies may record these expenditures when presented for payment as long as the application of this method is applied consistently and

Selected information - substantially all disclosures required by generally accepted accounting principles are not included. This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.

9

State of Georgia
Notes to the Financial Statements For the Fiscal Year Ended June 30, 2010

Note 3. Basis of Accounting (continued)
the appropriate number of occurrences is reflected each year.
Liability and expenditure accruals in the General Fund include amounts due to the budget units (Budget Fund) for operational costs of the fiscal year, undistributed sales tax collected on behalf of local governments, and unclaimed bonds and interest.
Prior period adjustments and certain other items are reported as additions to and deductions from beginning fund balances in the accompanying financial statements.
As mentioned above, the statutory bases of accounting used in the BCR are comprehensive bases of accounting other than GAAP. Generally accepted accounting principles require that governmental funds be reported using the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized as soon as they are both measurable and available. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due or (for debt service expenditures) when amounts have been accumulated in the debt service fund for payments to be made early in the subsequent fiscal year. Also under the modified accrual basis of accounting, immaterial prior period adjustments are reported as revenues or expenditures, as appropriate.
Note 4. Budget
Appropriation allotments to the various budget units are based on budgets submitted by the organizations and approved by the General Assembly and the Governor. The budgets are compiled in the same manner by all organizations included in this report and expenditures are classified by program and funding source, which is the legal level of budgetary control as provided for in the amended Appropriations Act for fiscal year 2010.
In accordance with the Official Code of Georgia Annotated (OCGA) Section 41-12-86(b), the Governor elected to withhold agency allotments in the amount of $23,518,312 to make up the expected deficit of actual

revenues under the revenue estimate in order to maintain spending within actual revenues.

Note 5. Reserved Fund Balances General Fund

Revenue Shortfall Reserve The maximum amount of the Revenue Shortfall Reserve is calculated based on amounts remitted by State organizations to the Office of Treasury and Fiscal Services during the fiscal year (Net Revenue Collections).

OCGA Section 45-12-93(a) provides that "the amount of all surplus in state funds existing as of the end of each fiscal year shall be reserved and added to the Revenue Shortfall Reserve. Funds in the Revenue Shortfall Reserve shall carry forward from fiscal year to fiscal year, without reverting to the general fund at the end of a fiscal year." Up to 1 percent of the preceding fiscal year's net revenue collections may be appropriated from the reserve for funding increased K-12 needs and the Governor may release reserve funds in excess of 4 percent of net revenue collections for appropriation. The reserve cannot exceed 15 percent of the previous fiscal year's net revenue for any given fiscal year. On June 30, 2010, the reserved fund balance for the Revenue Shortfall Reserve was $268,179,870, or 1.8% of net revenue collections, comprised of $192,754,020 in the General Fund and $75,425,850 in the Budget Fund. Of the total Revenue Shortfall Reserve, $152,157,908 is available for funding increased K-12 needs.

Lottery for Education - The reserved fund balance for the Lottery for Education in the amount of $843,354,014 was determined as provided by the OCGA Section 50-27-13 as follows:

Reserved Fund Balance July 1, 2009

$ 998,557,077

Additions: Lottery Revenue Collections Interest Earned Prior Year Surplus Returned Early Return of Surplus

883,882,347 2,493,379 2,948,659 138,977

Total Additions

889,463,362

Deductions: Appropriations - Fiscal Year 2010

1,044,666,425

Reserved Fund Balance June 30, 2010

$ 843,354,014

Selected information - substantially all disclosures required by generally accepted accounting principles are not included. This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.

10

State of Georgia
Notes to the Financial Statements For the Fiscal Year Ended June 30, 2010

Note 5. Reserved Fund Balances General Fund (continued)

OCGA Section 50-27-13(b)(3) requires that within the funds held for credit to the Lottery for Education account, a Scholarship Shortfall Reserve subaccount shall be established and calculated as follows: "An amount equal to 10 percent of the total amount of lottery proceeds disbursed during the preceding fiscal year in the form of scholarships and grants for higher education shall be deposited from lottery proceeds each year until such amount equals 50 percent of such sum. Thereafter, only an amount necessary to maintain the scholarship shortfall reserve subaccount in an amount equal to 50 percent of the amount of lottery proceeds disbursed during the preceding fiscal year shall be deposited into the subaccount."
In addition to this subaccount, OCGA Section 50-2713(b)(4) requires that within the funds held for credit to the Lottery for Education account, a Shortfall Reserve subaccount shall be maintained and shall be calculated as follows: "The amount of the shortfall reserve subaccount shall be equal to 10 percent of the total amount of lottery proceeds deposited into the Lottery for Education Account for the preceding fiscal year."
At June 30, 2010, the Lottery for Education reserved fund balance was categorized as follows:

Scholarship Shortfall Reserve Subaccount

$ 272,993,887

Shortfall Reserve Subaccount

88,146,705

Unrestricted Lottery for Education Fund Balance

482,213,422

Total Lottery for Education Reserve

$ 843,354,014

Revenue Debt Common Reserve Fund at June 30, 2010) were less than the motor fuel appropriations in the 2011 Original Appropriations Act, no additional appropriation of motor fuel funds will be required during fiscal year 2011. As such, there is no reservation of fund balance for Appropriation to the Department of Transportation at June 30, 2010 (see Article III, Section IX, Paragraph VI of the Constitution of the State of Georgia and the OCGA Section 50-17-23(b)(3)).

Guaranteed Revenue Debt Common Reserve Fund As provided by OCGA Section 50-17-23(b)(3), "The amount to the credit of the common reserve fund shall at all times be at least equal to the aggregate highest annual debt service requirements on all outstanding guaranteed revenue obligations entitled to the benefit of such fund." At June 30, 2010, the amount of this reserve was $71,299,453.
State Revenue Collections - The reserved fund balance for State Revenue Collections represents amounts collected by State organizations but not remitted to the Office of Treasury and Fiscal Services at June 30, 2010. As such, these amounts were not available for appropriation until fiscal year 2011. The State organizations with unremitted balances at June 30, 2010, were as follows:

Community Affairs, Department of Community Health, Department of Driver Services, Department of Governor, Office of the Human Resources, Department of Labor, Department of Public Safety, Department of Revenue, Department of

$

342,438

(6,617,739)

1,535

406,010

(360,356)

1,305,809

72,251

14,555,061

Total State Revenue Collections Reserve $ 9,705,009

Appropriation to Department of Transportation - The Constitution of the State of Georgia and the Official Code of Georgia Annotated provide that the amount of motor fuel-related collections in one fiscal year defines the amount to be appropriated in the subsequent fiscal year. Because the actual fiscal year 2010 motor fuel collections (including motor fuel funds on deposit in the Guaranteed

Selected information - substantially all disclosures required by generally accepted accounting principles are not included. This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
11

State of Georgia
Notes to the Financial Statements For the Fiscal Year Ended June 30, 2010

Note 5. Reserved Fund Balances General Fund (continued)

Tobacco Settlement Funds The reserved fund balance of $30,745,629 represents the amount received during fiscal year 2010 as the State of Georgia's share of the National Association of Attorneys General's Master Tobacco Settlement Agreement plus interest earned. This amount is reserved for appropriation in future years and is summarized below:

Reserved Fund Balance July 1, 2009

$ 192,058,326

Additions: Tobacco Settlement Funds Received Interest Earned

146,205,874 467,780

Total Additions

146,673,654

Deductions: Appropriations - Fiscal Year 2010

307,986,351

Reserved Fund Balance June 30, 2010

$ 30,745,629

Note 6. Fund Balance Deficit Budget Fund

The fund balance deficit reported in the Budget Fund resulted from the following:

Excess of Expenditures over Current Year Funds Available and Prior Year Deficit (includes
the effect of amounts reserved, where applicable)

Prosecuting Attorneys Teachers' Retirement System

$

(597,319)

(1,017)

Fund Balance Deficit June 30, 2010

$

(598,336)

Note 7. Debt Service Requirements to Maturity

Annual debt service requirements to maturity for general obligation bonds are as follows:

F is c a l Ye a r E n d in g June 30 2011 2012 2013 2014 2015 2016-2020 2021-2025 2026-2030

P rin c ip a l $ 733,415,000
697,090,000 654,795,000 596,865,000 584,695,000 2,501,205,000 1,906,465,000 956,105,000

In t e re s t $ 390,170,360
353,733,965 318,940,774 287,258,934 258,145,615 908,755,734 399,285,230 85,088,222

To tal $ 1,123,585,360
1,050,823,965 973,735,774 884,123,934 842,840,615
3,409,960,734 2,305,750,230
1,041,193,222

$ 8,630,635,000 $ 3,001,378,834 $ 11,632,013,834

Note 8. Governor's Emergency Fund
The Governor's Emergency Fund provides funds to draw on when disasters create extraordinary demands on government. The appropriation to the Governor's Emergency Fund for fiscal year 2010 was transferred to the Georgia Emergency Management Agency (included in the Office of the Governor budget unit) in the following amounts to provide funds to cover costs associated with the following declared disasters:
$190,000 was transferred for emergency repairs to the Alapaha River Bridge located in the ValdostaWillacoochee Railroad Property
$27,348,390 was transferred on March 27, as severe weather began to affect the State of Georgia, causing torrential downpours and severe thunderstorms, resulting in flooding in the following counties: Atkinson, Baker, Ben Hill, Berrien, Brooks, Calhoun, Coffee, Colquitt, Decatur, Early, Lowndes, Miller, Mitchell, Tift, Turner, and Worth. Rivers continued to rise, overflowing their banks, and severe thunderstorms continued exacerbating downstream flooding in Appling, Bacon, Brantley, Clinch, Cook, Crisp, Dodge, Dougherty, Echols, Grady, Irwin, Jeff Davis, Lanier, Lee, McIntosh, Monroe, Montgomery, Pierce, Pulaski, Seminole, Tattnall, Telfair, Thomas, Toombs, Upson, Ware, Wayne, Wheeler, and Wilcox Counties.

Selected information - substantially all disclosures required by generally accepted accounting principles are not included. This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
12

State of Georgia
Notes to the Financial Statements For the Fiscal Year Ended June 30, 2010

Note 9. Appropriation of Lottery Proceeds - Budget Fund
In accordance with OCGA Section 50-27-13, the General Assembly appropriates an amount from the Lottery for Education Account by reference to "Lottery Proceeds." All appropriations of lottery proceeds to particular budget units are made in separate sections entitled, identified, administered, and accounted for separately as distinct appropriation units for "Lottery Proceeds." It is the intent of the General Assembly that appropriations from the Lottery for Education Account shall be for educational purposes and projects only.
Appropriations for educational purposes and programs contractually obligated during the fiscal year lapse to the General Fund in the subsequent fiscal year and are credited to the Lottery for Education Account maintained by the Office of Treasury and Fiscal Services. These uncommitted funds are available for appropriation in subsequent fiscal years.
At June 30, 2010, $39,979,072 of appropriated Lottery Proceeds were not contractually obligated, and are available for reappropriation in subsequent years. This balance is reflected as Unreserved - Undesignated Surplus - Lottery for Education on the "Combined Balance Sheet (Statutory Basis) - All Funds."
Note 10. Total Columns on Combined Statement
Total columns on the Combined Balance Sheet are captioned "Totals (Memorandum Only)" to indicate that they are presented only to facilitate financial analysis. Such data is not comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data.
Note 11. Comparative Data
Comparative total data for the prior year have been presented in selected sections of the accompanying financial statements in order to provide an understanding of the changes in the State's financial position and operations. Comparative totals have not been included on statements where their inclusion would not provide enhanced understanding of the State's financial position and operations or would cause the statements to be unduly

complex and difficult to understand. Also, certain amounts presented in the prior year columns have been reclassified in order to be consistent with the current year's presentation.
Note 12. Other Financial Notes
Regents, University System of Georgia - The Board of Regents of the University System of Georgia is part of the reporting entity for purposes of this report. The System is comprised of an administrative central office, four (4) research universities, two (2) regional universities, thirteen (13) State universities, eight (8) State colleges, eight (8) two-year colleges and the Skidaway Institute of Oceanography, an independent research unit. The Budget Funds of the various institutions have been consolidated with the Budget Fund of the administrative central office, and the consolidated information is reported herein.
Technical College System of Georgia - The Technical College System of Georgia is part of the reporting entity for purposes of this report. The System is comprised of an administrative central office and twenty-seven (27) technical colleges. The Budget Funds of the various technical colleges have been consolidated with the Budget Fund of the administrative central office, and the consolidated information is reported herein.

Selected information - substantially all disclosures required by generally accepted accounting principles are not included. This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.

13

COMBINING AND INDIVIDUAL STATEMENTS

State of Georgia
Combining Balance Sheet (Statutory Basis) Budget Fund June 30, 2010

Assets
Cash and Cash Equivalents Investments Accounts Receivable State Appropriation
Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets
Amount to be Provided for Retirement of General Obligation Bonds

Total

Georgia Senate

Legislative Branch

Georgia House of Representatives

Georgia General Assembly Joint
Offices

$ 1,900,209,900 $ 77,869,787
738,155,037 4,394,501,140
744,454,413 120,536,722
65,584,507 37,875,187
-

-$ -
870,776 -

-$ -
1,354,062 -

24,831 -
1,627,972 -

Total Assets
Liabilities and Fund Balances Liabilities:
Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Undrawn Appropriation Allotments Undistributed Local Government Sales Tax Unclaimed Bonds and Interest Deferred Revenue General Obligation Bonds Payable Other Liabilities
Total Liabilities
Fund Balances: Reserved
Colleges and Universities Reserved, Other Specific Purposes Federal Financial Assistance Inventories Debt Service Indigent Care Trust Fund Medicaid Reserves Health Insurance Claims Motor Fuel Tax Funds Public School Capital Outlay Self Insurance Trust Fund Underground Storage Trust Fund Unissued Debt Other Reserves Unreserved Undesignated
Surplus (Deficit) Regular Deficit Lottery for Education Tobacco Settlement Funds
Total Fund Balances
Total Liabilities and Fund Balances

$ 8,079,186,693 $

870,776 $

1,354,062 $

1,652,803

$ 1,400,806,247 $ 3,809,429,428 2,874,357 16,853,205 (2,601,658) 372,196,513 366,481,566
5,966,039,658

5,818 $ 11,302
-
17,120

14,680 $ 55,746
-
70,426

243,121 31,029 -
274,150

308,147,223 24,297,589
139,691,368 49,681,982 74,215,815 8,565,882 86,584,960 17,053,397
899,462,009 -
123,293,898 41,162,046 57,547,674 167,441,722

351,457

1,060,938

759,927

75,425,850 (598,336)
39,979,072 1,194,884
2,113,147,035
$ 8,079,186,693 $

502,199 -
853,656
870,776 $

222,698 -
1,283,636
1,354,062 $

618,726 -
1,378,653
1,652,803

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
15

Audits and Accounts, Department of

Appeals, Court of Judicial Council

Judicial Branch Juvenile Courts

Prosecuting Attorneys

Superior Courts

$

943,166 $

110,044 $

1,818,020 $

196,395 $

1,002,677 $

909,972

-

-

-

-

-

-

-

161,953

1,146,429

-

-

719,608

-

155

5,738

-

-

9,989

-

-

-

-

-

(1,055)

-

-

-

-

205,546

-

-

367,171

-

-

318,728

305

-

-

-

-

-

-

-

68,975

1,025,062

-

-

-

$

943,166 $

272,152 $

3,698,729 $

196,395 $

1,963,097 $

1,935,339

$

98,569 $

269,021 $

375,557 $

563,850

-

1,875,213

-

-

-

5,648

2,630

(177)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

668,067

271,651

2,250,593

50,331 $ 84 -
50,415

1,374,817 $ 146,780 188,986 -
1,710,583

1,386,929 217,504 161,927 -
1,766,360

-

-

-

-

-

-

-

-

-

-

-

-

-

-

455,102

145,362

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

960,936

-

-

-

275,099 -
275,099

501

32,098

-

-

-

-

-

-

501

1,448,136

618 -
145,980

849,833 (597,319)
-
252,514

168,979 -
168,979

$

943,166 $

272,152 $

3,698,729 $

196,395 $

1,963,097 $

1,935,339

16

State of Georgia
Combining Balance Sheet (Statutory Basis) (continued) Budget Fund June 30, 2010

Assets
Cash and Cash Equivalents Investments Accounts Receivable State Appropriation
Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets
Amount to be Provided for Retirement of General Obligation Bonds

Judicial Branch

Supreme Court

Accounting Office, State

Administrative Services,
Department of

Agriculture, Department of

$

803,587 $

3,599,591 $ 132,348,137 $

(461,408)

-

-

-

-

-

-

-

1,147,333

-

-

-

870,893

-

1,343,951

3,307,046

376,357

-

-

424

-

-

-

-

-

-

-

(6,925)

455,648

-

-

-

-

Total Assets
Liabilities and Fund Balances Liabilities:
Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Undrawn Appropriation Allotments Undistributed Local Government Sales Tax Unclaimed Bonds and Interest Deferred Revenue General Obligation Bonds Payable Other Liabilities
Total Liabilities
Fund Balances: Reserved
Colleges and Universities Reserved, Other Specific Purposes Federal Financial Assistance Inventories Debt Service Indigent Care Trust Fund Medicaid Reserves Health Insurance Claims Motor Fuel Tax Funds Public School Capital Outlay Self Insurance Trust Fund Underground Storage Trust Fund Unissued Debt Other Reserves Unreserved Undesignated
Surplus (Deficit) Regular Deficit Lottery for Education Tobacco Settlement Funds
Total Fund Balances
Total Liabilities and Fund Balances

$

803,587 $

4,943,542 $ 135,648,682 $

2,388,823

$

263,391 $

565,500 $

1,801,246 $

1,109,376

-

3,273,771

1,835,298

483,422

-

-

-

-

2,840

2,136

12,195

4,775

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,141,074

2,090

-

-

-

-

-

-

938,850

-

266,231

3,841,407

5,728,663

1,599,663

536,708

964,238

123,293,898 6,368,784

375,832 282,453

648 -
537,356

137,897 -
1,102,135

257,337 -
129,920,019

130,875 -
789,160

$

803,587 $

4,943,542 $ 135,648,682 $

2,388,823

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
17

Banking and Finance,
Department of

Executive Branch Behavioral Health and Developmental
Disabilities, Department of

Community Affairs,
Department of

Community Health,
Department of

Corrections, Department of

Defense, Department of

$

302,846 $

(7,195,797) $

16,904,665 $

24,479,726 $

6,573,539 $

12,388,335

-

-

-

1,741,127

-

-

-

6,553,947

714,549

58,082,456

60,767,464

2,407,388

-

60,071,708

138,802,495

406,546,587

1,058,572

20,133,564

-

25,297,845

3,282,564

104,078,178

28,893,463

4,743,179

-

115,077

-

-

455,380

-

-

5,085,632

-

-

6,771,501

-

-

-

278,574

-

-

3,462

-

-

-

-

-

-

$

302,846 $

89,928,412 $ 159,982,847 $ 594,928,074 $ 104,519,919 $

39,675,928

$

104,260 $

35,973,189 $

1,632,740 $

79,878,520 $

43,891,144 $

4,132,405

88,267

32,246,962

140,521,507

138,168,412

35,139,251

30,332,936

-

-

-

65,206

-

13,635

1,375

393,838

333,674

5,471

4,170,145

13,793

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,511,997

203,492

2,468,911

9,311,523

-

-

-

-

-

-

-

-

12,627,607

118,607

193,430,880

44,584

-

193,902

82,753,593

142,810,020

414,017,400

92,556,647

34,492,769

-

-

-

-

-

-

-

-

-

-

-

-

-

110,827

16,404,364

-

-

3,131,470

-

5,085,632

-

-

6,544,319

-

-

-

-

-

-

-

-

-

-

8,565,882

-

-

-

-

-

86,584,960

-

-

-

-

-

17,053,397

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

623

313,739

25,406,371

4,727,394

1,995,788

108,944 -
108,944

1,977,737 -
7,174,819

454,724 -
17,172,827

42,729,966 -
570,098
180,910,674

691,559 -
11,963,272

55,901 -
5,183,159

$

302,846 $

89,928,412 $ 159,982,847 $ 594,928,074 $ 104,519,919 $

39,675,928

18

State of Georgia
Combining Balance Sheet (Statutory Basis) (continued) Budget Fund June 30, 2010

Assets Cash and Cash Equivalents Investments Accounts Receivable
State Appropriation Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets Amount to be Provided for Retirement of General Obligation Bonds
Total Assets
Liabilities and Fund Balances Liabilities:
Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Undrawn Appropriation Allotments Undistributed Local Government Sales Tax Unclaimed Bonds and Interest Deferred Revenue General Obligation Bonds Payable Other Liabilities
Total Liabilities
Fund Balances: Reserved
Colleges and Universities Reserved, Other Specific Purposes Federal Financial Assistance Inventories Debt Service Indigent Care Trust Fund Medicaid Reserves Health Insurance Claims Motor Fuel Tax Funds Public School Capital Outlay Self Insurance Trust Fund Underground Storage Trust Fund Unissued Debt Other Reserves Unreserved Undesignated
Surplus (Deficit) Regular Deficit Lottery for Education Tobacco Settlement Funds
Total Fund Balances
Total Liabilities and Fund Balances

Driver Services, Department of

Early Care and Learning,
Department of

Economic Development, Department of

Education, Department of

$

926,275 $

2,967,841 $

308,471 $

4,782,639

-

-

-

-

3,855,824 214,198 5,877 26,157
-

1,535,724 -
50 -
-

3,856,906 -
88,516 -
35,778
-

58,858,018 868,759,316
3,198,245 -
9,707,320 -
-

$

5,028,331 $

4,503,615 $

4,289,671 $ 945,305,538

$

38,422 $

199,033 $

670,893 $ 904,887,732

4,778,498

2,715,102

3,608,219

14,681,426

-

-

-

-

3,337

-

1,522

655,758

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

140,750

547,492

-

1,866,934

-

-

-

-

4,060

-

-

-

4,965,067

3,461,627

4,280,634

922,091,850

56,809 -

417,762 20,500

-

-

-

-

-

-

-

9,707,320

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

900

4,245,425

6,455 -
63,264

146,568 -
457,158 -
1,041,988

8,137 -
9,037

9,260,943 -
23,213,688

$

5,028,331 $

4,503,615 $

4,289,671 $ 945,305,538

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
19

Executive Branch

Employees' Retirement System
of Georgia

Forestry Commission, State

Governor, Office of the

Human Services, Department of

Insurance, Department of

Investigation, Georgia Bureau of

$

(20,241) $

972,494 $

13,958,785 $ (33,645,159) $

2,136,971 $

83,150,942

-

-

-

-

-

-

1,226,185 -
-

1,199,419 1,164,383
157,134 -
237,583 -
-

32,932,595 153,780,051
2,595,152 7,129 -
4,851,393
-

10,094,570 302,028,650 116,871,694 71,754,304
1,804,361 7,451,789
-

10,787 9,307
-
-

4,575,411 13,284,838
25,774 -
1,333,122 -
-

$

1,205,944 $

3,731,013 $ 208,125,105 $ 476,360,209 $

2,157,065 $ 102,370,087

$

1,140,709 $

1,085,020 $

10,596,130 $ 108,622,610 $

26,838 $

1,310,896

-

1,562,864

149,102,305

240,816,188

-

28,037,498

-

55,762

-

-

-

40,986

65,035

165,298

1,125,365

163,524

225

48,087

-

-

-

(2,765,090)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

344,628

5,492,767

15,751,235

2,099,950

27,132,683

-

-

-

-

-

-

-

271,089

75,536

11,741,255

1,627

2,647,749

1,205,744

3,484,661

166,392,103

374,329,722

2,128,640

59,217,899

-

-

-

-

-

-

-

-

-

-

1,463,962

98,201,189

-

237,583

-

968,625

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

200

-

39,444,923

2,026,530

18,425 -

2,346,322 1,333,122 39,112,197

-

8,769

824,117

209,357

-

-

-

-

-

-

-

-

-

-

-

624,786

200

246,352

41,733,002

102,030,487

10,000 -
28,425

360,547 -
43,152,188

$

1,205,944 $

3,731,013 $ 208,125,105 $ 476,360,209 $

2,157,065 $ 102,370,087

20

State of Georgia
Combining Balance Sheet (Statutory Basis) (continued) Budget Fund June 30, 2010

Assets Cash and Cash Equivalents Investments Accounts Receivable
State Appropriation Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets Amount to be Provided for Retirement of General Obligation Bonds
Total Assets
Liabilities and Fund Balances Liabilities:
Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Undrawn Appropriation Allotments Undistributed Local Government Sales Tax Unclaimed Bonds and Interest Deferred Revenue General Obligation Bonds Payable Other Liabilities
Total Liabilities
Fund Balances: Reserved
Colleges and Universities Reserved, Other Specific Purposes Federal Financial Assistance Inventories Debt Service Indigent Care Trust Fund Medicaid Reserves Health Insurance Claims Motor Fuel Tax Funds Public School Capital Outlay Self Insurance Trust Fund Underground Storage Trust Fund Unissued Debt Other Reserves Unreserved Undesignated
Surplus (Deficit) Regular Deficit Lottery for Education Tobacco Settlement Funds
Total Fund Balances
Total Liabilities and Fund Balances

Juvenile Justice, Department of

Labor, Department Law, Department Natural Resources,

of

of

Department of

$

5,643,780 $

20,614,270 $

-

-

24,066,009 1,825,586 20,126 162,828 825,416 778,773
-

2,024,646 49,242,759
13,520 -
1,619,826 5,443,019
-

1,187,421 $ -
1,899,523 -

84,261,695 -
5,140,585 37,298,324
1,466,407 -
1,545,197 462,726 -

$

33,322,518 $

78,958,040 $

3,086,944 $ 130,174,934

$

13,018,805 $

3,698,930 $

11,435,270

58,012,566

-

332,382

671,769

264,298

-

-

-

-

-

-

-

-

-

-

-

-

115,414

10,245,050

25,241,258

72,553,226

1,886,679 $ 439,208 20,047 137,143 -
2,483,077

5,624,300 43,363,069
271,318 2,399,644
8,101,497 1,200
59,761,028

825,416 -

560,219 429,069 5,188,192

333,752 45,860

23,745,136
1,545,197
41,162,046 3,305,832

7,255,844 -
8,081,260

227,334 -
6,404,814

$

33,322,518 $

78,958,040 $

224,255 -
603,867

655,695 -
70,413,906

3,086,944 $ 130,174,934

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
21

Executive Branch

Pardons and Paroles, State
Board of

State Personnel Administration

Properties Commission, State

Public Defender Standards Council,
Georgia

Public Safety, Department of

Public Service Commission

$

3,700,003 $

2,974,386 $

-

-

671,629
6,047 311,530
-
-

527,342 -
-

162,893 $ -
-

3,570,378 $ -
365 2,384 -

2,615,477 $ -
3,107,175 4,832,252 1,722,031
3,390,110
56,556 -

477,701 -
1,073,671 1,390 666 -

$

4,689,209 $

3,501,728 $

162,893 $

3,573,127 $

15,723,601 $

1,553,428

$

1,358,834 $

2,130,904 $

2,207,134

1,334,040

37

-

131,879

36,502

-

-

-

-

-

-

-

-

-

-

-

-

667

99

3,698,551

3,501,545

162,262 $ -
631 -
162,893

351,841 $ 700,383
8,726
8,205
1,069,155

1,746,467 $ 4,538,627
1,753
335,294 75,522
6,697,663

1,200,119 -
38 -
198,086 -
101,106
1,499,349

-

-

-

-

926,830

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3,305

183

-

-

-

-

-

-

-

10,231

3,304,981

-

-

3,390,110

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,309,754

2,126,462

52,484 -

60,523

-

-

-

-

-

-

-

990,658

183

$

4,689,209 $

3,501,728 $

-
-
162,893 $

183,987 -
2,503,972

204,385 -
9,025,938

3,573,127 $

15,723,601 $

1,595 -
54,079
1,553,428

22

State of Georgia
Combining Balance Sheet (Statutory Basis) (continued) Budget Fund June 30, 2010

Assets Cash and Cash Equivalents Investments Accounts Receivable State Appropriation
Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets Amount to be Provided for Retirement of General Obligation Bonds
Total Assets
Liabilities and Fund Balances Liabilities:
Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Undrawn Appropriation Allotments Undistributed Local Government Sales Tax Unclaimed Bonds and Interest Deferred Revenue General Obligation Bonds Payable Other Liabilities
Total Liabilities
Fund Balances: Reserved
Colleges and Universities Reserved, Other Specific Purposes Federal Financial Assistance Inventories Debt Service Indigent Care Trust Fund Medicaid Reserves Health Insurance Claims Motor Fuel Tax Funds Public School Capital Outlay Self Insurance Trust Fund Underground Storage Trust Fund Unissued Debt Other Reserves Unreserved Undesignated
Surplus (Deficit) Regular Deficit Lottery for Education Tobacco Settlement Funds
Total Fund Balances
Total Liabilities and Fund Balances

Regents, University System of Georgia

Revenue, Department of

Secretary of State

Soil and Water Conservation Commission

$ 487,569,848 $ 73,360,004
113,653,405 242,060,700
45,640,956 8,867,249
16,933,465 -

2,530,677 $ -
3,639,482 293,431
3,039,410 -

9,305,703 $ -
1,434,899 140,380 49,576 8,978 -

1,891,477 -
875,487 72,932
413,430 -

$ 988,085,627 $

9,503,000 $

10,939,536 $

3,253,326

$ 126,489,136 $ 274,434,729 273,797,010 36,985,727
711,706,602

3,876,984 $ 2,800,126
209,578
1,105
6,887,793

1,603,536 $ 534,983 3,529 -
2,142,048

75,325
3,088,019 -
3,163,344

269,855,879

-

-

-

-

-

-

-

178,362

-

7,134,426

-

3,303,174

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,591,606

452,814

-

3,041,610 -
276,379,025
$ 988,085,627 $

23,601 -
2,615,207

1,210,248 -
8,797,488

9,503,000 $

10,939,536 $

89,982 -
89,982
3,253,326

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
23

Executive Branch

Student Finance Commission and Authority, Georgia

Teachers' Retirement System
of Georgia

Technical College System of Georgia

Transportation, Department of

Veterans Service, Department of

Workers' Compensation, State Board of

$

138,428 $

-

38,623,741 -
897,450 -
300
-

(262,269) $ -
722,254 -

57,383,775 $ 945,095,252 $

2,768,656

-

592,879 15,851,112 14,134,385
2,079,105 12,758,096
128
-

268,902,301 2,199,462,618
181,665,045 -
11,639,094 -
-

1,010,356 $ -
848,097 3,343,981
-

51,305 -
42,825 -

$

39,659,919 $

459,985 $ 105,568,136 $ 3,606,764,310 $

5,202,434 $

94,130

$

71,117 $

294,533 $

11,782,427 $

22,527,994 $

1,194,307 $

-

-

38,704,358

2,537,211,131

3,335,581

-

-

2,074,984

-

-

-

164,469

524,208

4,771,669

-

-

-

163,394

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

8,084,495

10,576,586

-

-

-

-

-

-

57,539

-

265,595

96,722,493

-

128,656

459,002

61,599,461

2,671,809,873

4,529,888

-

-

38,291,344

-

-

-

-

552,453

-

-

-

-

228,257

-

98,756

-

-

4,673,321

11,639,094

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

899,462,009

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,000

-

22,835,683

-

9,349 -
39,521,914 -
39,531,263

$

39,659,919 $

(1,017)
-
983

223,300 -
43,968,675

1,017,651 -
934,954,437

459,985 $ 105,568,136 $ 3,606,764,310 $

573,790 -
672,546
5,202,434 $

38,175 9,464
-
47,639
-
46,491 -
46,491
94,130

24

State of Georgia
Combining Balance Sheet (Statutory Basis) (continued) Budget Fund June 30, 2010

Assets
Cash and Cash Equivalents Investments Accounts Receivable State Appropriation
Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets
Amount to be Provided for Retirement of General Obligation Bonds

Executive Branch

Financing and

Investment

General Obligation

Commission,

Debt Sinking Fund

Georgia State

$

-$

-

-

-

135,824,111

-

-

-

-

-

-

-

-

-

-

-

-

-

Total Assets
Liabilities and Fund Balances Liabilities:
Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Undrawn Appropriation Allotments Undistributed Local Government Sales Tax Unclaimed Bonds and Interest Deferred Revenue General Obligation Bonds Payable Other Liabilities
Total Liabilities
Fund Balances: Reserved
Colleges and Universities Reserved, Other Specific Purposes Federal Financial Assistance Inventories Debt Service Indigent Care Trust Fund Medicaid Reserves Health Insurance Claims Motor Fuel Tax Funds Public School Capital Outlay Self Insurance Trust Fund Underground Storage Trust Fund Unissued Debt Other Reserves Unreserved Undesignated
Surplus (Deficit) Regular Deficit Lottery for Education Tobacco Settlement Funds
Total Fund Balances
Total Liabilities and Fund Balances

$ 135,824,111 $

0

$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3,735,644

-

-

-

74,215,815

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

57,547,674

-

-

-

324,978

-

-

-

-

-

-

-

135,824,111

-

$ 135,824,111 $

0

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
25

State of Georgia
Budget Comparison Schedules by Budget Unit
Index
Page
Statements of Funds Available and Expenditures Compared to Budget by Program and Funding Source Statements of Changes to Fund Balance by Program and Funding Source
Georgia Senate .................................................................................................................................................................. 27 Georgia House of Representatives .................................................................................................................................... 31 Georgia General Assembly Joint Offices.......................................................................................................................... 35 Audits and Accounts, Department of ................................................................................................................................ 39 Appeals, Court of .............................................................................................................................................................. 43 Judicial Council ................................................................................................................................................................ 47 Juvenile Courts ................................................................................................................................................................. 51 Prosecuting Attorneys ....................................................................................................................................................... 55 Superior Courts ................................................................................................................................................................. 59 Supreme Court .................................................................................................................................................................. 63 Accounting Office, State................................................................................................................................................... 67 Administrative Services, Department of ........................................................................................................................... 71 Agriculture, Department of ............................................................................................................................................... 79 Banking and Finance, Department of................................................................................................................................ 85 Behavioral Health and Developmental Disabilities, Department of ................................................................................. 89 Community Affairs, Department of ................................................................................................................................ 103 Community Health, Department of ................................................................................................................................. 115 Corrections, Department of ............................................................................................................................................. 143 Defense, Department of .................................................................................................................................................. 155 Driver Services, Department of....................................................................................................................................... 159 Early Care and Learning, Department of ........................................................................................................................ 163 Economic Development, Department of ......................................................................................................................... 167 Education, Department of ............................................................................................................................................... 175 Employees' Retirement System ...................................................................................................................................... 195 Forestry Commission, State ............................................................................................................................................ 199 Governor, Office of the................................................................................................................................................... 205 Human Services, Department of ..................................................................................................................................... 217 Insurance, Department of ................................................................................................................................................ 269 Investigation, Georgia Bureau of .................................................................................................................................... 273 Juvenile Justice, Department of ...................................................................................................................................... 283 Labor, Department of ...................................................................................................................................................... 291 Law, Department of ........................................................................................................................................................ 301 Natural Resources, Department of .................................................................................................................................. 305 Pardons and Paroles, State Board of ............................................................................................................................... 317 Properties Commission, State ......................................................................................................................................... 321 Public Defender Standards Council, Georgia ................................................................................................................ 325 Public Safety, Department of .......................................................................................................................................... 329 Public Service Commission ............................................................................................................................................ 341 Regents, University System of Georgia .......................................................................................................................... 345 Revenue, Department of ................................................................................................................................................. 359 Secretary of State ............................................................................................................................................................ 371 Soil and Water Conservation Commission ..................................................................................................................... 379 State Personnel Administration....................................................................................................................................... 383 Student Finance Commission and Authority, Georgia .................................................................................................... 387 Teachers' Retirement System ......................................................................................................................................... 397 Technical College System of Georgia............................................................................................................................. 401 Transportation, Department of ........................................................................................................................................ 405 Veterans Service, Department of .................................................................................................................................... 425 Workers' Compensation, State Board of......................................................................................................................... 429 General Obligation Debt Sinking Fund........................................................................................................................... 433 Financing and Investment Commission, Georgia State................................................................................................... 437

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

Georgia Senate
Senate State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Total Senate
Lieutenant Governor's Office State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Total Lieutenant Governor's Office
Secretary of the Senate's Office State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Total Secretary of the Senate's Office
Senate Budget and Evaluation Office State Appropriation State General Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

7,034,289 $

6,478,461 $

6,478,461 $

6,478,461

-

-

251,308

-

7,034,289

6,478,461

6,729,769

6,478,461

1,260,129 -
1,260,129

1,150,726 -
1,150,726

1,150,726 2,085
1,152,811

1,150,726 -
1,150,726

1,229,925 -
1,229,925

1,105,051 -
1,105,051

1,105,051 66,328
1,171,379

1,105,051 -
1,105,051

989,232

$

10,513,575 $

885,085 9,619,323 $

885,085 9,939,044 $

885,085 9,619,323

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
27

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

of Funds Available Over/(Under) Expenditures

$

-$

6,478,461 $

0$

5,978,032 $

500,429 $

500,429

230,729

230,729

(20,579)

119,616

131,692

111,113

230,729

6,709,190

(20,579)

6,097,648

632,121

611,542

-

1,150,726

-

0

-

1,150,726

0 (2,085) (2,085)

1,104,248 0
1,104,248

46,478 2,085 48,563

46,478 0
46,478

66,328 66,328

1,105,051 66,328
1,171,379

0

958,314

0

66,328

0

1,024,642

146,737 0
146,737

146,737 0
146,737

-

885,085

0

836,186

48,899

48,899

$

297,057 $

9,916,380 $

(22,664) $

9,062,724 $

876,320 $

853,656

28

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Georgia Senate
Senate State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Total Senate
Lieutenant Governor's Office State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Total Lieutenant Governor's Office
Secretary of the Senate's Office State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Total Secretary of the Senate's Office
Senate Budget and Evaluation Office State Appropriation State General Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

$

454,517 $

-$

(454,517) $

420,044

(230,729)

(189,315)

874,561

(230,729)

(643,832)

19,392 19,392

100,860 260
101,120

-

(100,860)

-

-

(260)

-

-

(101,120)

-

160,497

-

(160,497)

-

79,973

(66,328)

(13,645)

-

240,470

(66,328)

(174,142)

-

40,264

-

(40,264)

-

Budget Unit Totals

$

1,256,415 $

(297,057) $

(959,358) $

19,392

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
29

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

500,429 $

500,429 $

237,594 $

262,835 $

500,429

(19,392)

111,113

111,113

110,863

250

111,113

(19,392)

611,542

611,542

348,457

263,085

611,542

-

46,478

46,478

-

-

-

-

46,478

46,478

-

46,478

46,478

-

-

-

-

46,478

46,478

-

146,737

146,737

-

-

-

-

146,737

146,737

3,000 -
3,000

143,737 -
143,737

146,737 -
146,737

-

48,899

48,899

-

48,899

48,899

$

(19,392) $

853,656 $

853,656 $

351,457 $

502,199 $

853,656

Summary of Ending Fund Balance

Reserved

Other Reserves

Expense Reimbursement Allowances

$

Printing

Unreserved, Undesignated

Surplus

Total Ending Fund Balance - June 30

$

348,457 $ 3,000
-
351,457 $

-$ -
502,199
502,199 $

348,457 3,000
502,199
853,656

30

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

Georgia House of Representatives
House of Representatives State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

18,302,585 $

16,754,833 $

16,754,833 $

16,754,833

-

-

904,682

-

$

18,302,585 $

16,754,833 $

17,659,515 $

16,754,833

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
31

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

16,754,833 $

0$

15,846,061 $

908,772 $

908,772

775,957

775,957

(128,725)

385,067

519,615

390,890

$

775,957 $

17,530,790 $

(128,725) $

16,231,128 $

1,428,387 $

1,299,662

32

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Georgia House of Representatives
House of Representatives State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Total House of Representatives

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

$

392,884 $

1,209,288

1,602,172

-$ (775,957) (775,957)

(392,884) $ (433,331) (826,215)

62,821 62,821

Budget Unit Totals

$

1,602,172 $

(775,957) $

(826,215) $

62,821

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
33

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

908,772 $

908,772 $

686,074 $

222,698 $

908,772

(78,847)

390,890

374,864

374,864

-

374,864

(78,847)

1,299,662

1,283,636

1,060,938

222,698

1,283,636

$

(78,847) $

1,299,662 $

1,283,636 $

1,060,938 $

222,698 $

1,283,636

Summary of Ending Fund Balance Reserved
Other Reserves Expense Reimbursement Allowances Printing
Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

1,057,938 $

3,000

-

$

1,060,938 $

-$ -
222,698
222,698 $

1,057,938 3,000
222,698
1,283,636

34

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

Georgia General Assembly Joint Offices
Ancillary Activities State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Total Ancillary Activities
Office of Legislative Counsel State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Total Office of Legislative Counsel
Legislative Fiscal Office State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Total Legislative Fiscal Office
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

4,352,951 $

3,443,049 $

3,443,049 $

3,443,049

-

-

618,271

-

4,352,951

3,443,049

4,061,320

3,443,049

2,864,797 -
2,864,797

2,691,192 -
2,691,192

2,691,192 149
2,691,341

2,691,192 -
2,691,192

2,618,917 -
2,618,917

2,395,930 -
2,395,930

2,395,930 631
2,396,561

2,395,930 -
2,395,930

$

9,836,665 $

8,530,171 $

9,149,222 $

8,530,171

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
35

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

3,443,049 $

617,000

617,000

617,000

4,060,049

0$ (1,271) (1,271)

2,985,998 $ 145,729
3,131,727

457,051 $ 472,542 929,593

457,051 471,271 928,322

-

2,691,192

-

0

-

2,691,192

0 (149) (149)

2,677,248 -
2,677,248

13,944 149
14,093

13,944 0
13,944

-

2,395,930

-

0

-

2,395,930

$

617,000 $

9,147,171 $

0 (631) (631)
(2,051) $

2,155,612 -
2,155,612
7,964,587 $

240,318 631
240,949
1,184,635 $

240,318 0
240,318
1,182,584

36

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Georgia General Assembly Joint Offices
Ancillary Activities State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Total Ancillary Activities
Office of Legislative Counsel State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Total Office of Legislative Counsel
Legislative Fiscal Office State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Total Legislative Fiscal Office

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

$

383,257 $

1,087,408

1,470,665

-$ (617,000) (617,000)

(383,257) $ (470,408) (853,665)

207,346 -
207,346

80,903 -
80,903

-

(80,903)

-

-

-

-

-

(80,903)

-

160,845 -
160,845

-

(160,845)

-

-

-

-

-

(160,845)

-

Budget Unit Totals

$

1,712,413 $

(617,000) $

(1,095,413) $

207,346

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
37

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

457,051 $

664,397 $

299,933 $

364,464 $

664,397

(11,277)

471,271

459,994

459,994

-

459,994

(11,277)

928,322

1,124,391

759,927

364,464

1,124,391

-

13,944

13,944

-

0

0

-

13,944

13,944

-

13,944

13,944

-

-

0

-

13,944

13,944

-

240,318

240,318

-

0

0

-

240,318

240,318

-

240,318

240,318

-

-

0

-

240,318

240,318

$

(11,277) $

1,182,584 $

1,378,653 $

759,927 $

618,726 $

1,378,653

Summary of Ending Fund Balance
Reserved Other Reserves Contract Fees Printing Other Expenses
Unreserved, Undesignated Surplus

$

500,000 $

75,000

184,927

-$ -

500,000 75,000 184,927

-

618,726

618,726

Total Ending Fund Balance - June 30

$

759,927 $

618,726 $

1,378,653

38

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

Audits and Accounts, Department of
Departmental Administration State Appropriation State General Funds
Audit and Assurance Services State Appropriation State General Funds Other Funds
Total Audit and Assurance Services
Legislative Services State Appropriation State General Funds
Statewide Equalized Adjusted Property Tax Digest State Appropriation State General Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

1,625,015 $

1,552,569 $

1,552,569 $

1,512,551

28,666,166 -
28,666,166

26,273,535 72,000
26,345,535

26,273,535 72,000
26,345,535

26,056,279 31,305
26,087,584

122,883

116,043

116,043

112,314

1,966,354

1,832,013

1,832,013

1,793,016

$

32,380,418 $

29,846,160 $

29,846,160 $

29,505,465

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
39

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

1,512,551 $

(40,018) $

1,434,909 $

117,660 $

77,642

-

26,056,279

-

31,305

-

26,087,584

(217,256) (40,695)
(257,951)

25,900,740 31,305
25,932,045

372,795 40,695
413,490

155,539 0
155,539

-

112,314

(3,729)

101,877

14,166

10,437

-

1,793,016

(38,997)

1,762,090

69,923

30,926

$

0$

29,505,465 $

(340,695) $

29,230,921 $

615,239 $

274,544

40

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Audits and Accounts, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration State Appropriation State General Funds

$

2,443 $

-$

(2,443) $

405

Audit and Assurance Services State Appropriation State General Funds Other Funds

98,041 -

-

(98,041)

-

-

6,157 -

Total Audit and Assurance Services
Legislative Services State Appropriation State General Funds

98,041 7

(98,041)

-

(7)

6,157 -

Statewide Equalized Adjusted Property Tax Digest State Appropriation State General Funds

800

-

(800)

11,250

Budget Unit Totals

$

101,291 $

0$

(101,291) $

17,812

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
41

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

77,642 $

78,047 $

-$

78,047 $

78,047

(6,007) -
(6,007)

155,539 0
155,539

155,689 0
155,689

-

155,689

155,689

-

-

0

-

155,689

155,689

-

10,437

10,437

-

10,437

10,437

(11,250)

30,926

30,926

$

(17,257) $

274,544 $

275,099 $

0$

30,926 275,099 $

30,926 275,099

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

0$

275,099 $

275,099

42

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

Appeals, Court of
Court of Appeals State Appropriation State General Funds Other Funds

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

13,452,235 $

12,516,522 $

12,516,522 $

12,516,522

150,000

185,286

185,286

185,287

Budget Unit Totals

$

13,602,235 $

12,701,808 $

12,701,808 $

12,701,809

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
43

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

12,516,522 $

0$

12,516,431 $

91 $

91

-

185,287

1

184,877

409

410

$

0$

12,701,809 $

1$

12,701,308 $

500 $

501

44

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Appeals, Court of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Court of Appeals State Appropriation State General Funds Other Funds

$

5,073 $

-$

(5,073) $

-

-

-

-

-

Budget Unit Totals

$

5,073 $

0$

(5,073) $

0

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
45

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

91 $

91 $

-$

91 $

91

-

410

410

-

410

410

$

0$

501 $

501 $

0$

501 $

501

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

0$

501 $

501

46

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

Judicial Council
Resource Center State Appropriation State General Funds
Georgia Office of Dispute Resolution State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Office of Dispute Resolution
Institute of Continuing Judicial Education State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Institute of Continuing Judicial Education
Judicial Council State Appropriation State General Funds Federal Funds Prevention and Treatment of Substance Abuse Block Grant Federal Funds Not Specifically Identified Other Funds
Total Judicial Council
Judicial Qualifications Commission State Appropriation State General Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

580,000 $

551,000 $

551,000 $

551,000

73,204
172,890
246,094

61,913
172,890
234,803

61,913
264,740
326,653

61,913
258,901
320,814

1,034,841
177,500
1,212,341

946,894
177,500
1,124,394

946,894
36,000 177,500
1,160,394

946,894
6,360 142,689
1,095,943

12,208,404
2,492,903
265,500
14,966,807

11,145,961
2,492,903
265,500
13,904,364

11,145,961
4,980,274
602,242
16,728,477

11,145,961
3,442,079
464,419
15,052,459

276,749

348,331

348,331

348,331

$

17,281,991 $

16,162,892 $

19,114,855 $

17,368,547

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
47

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

551,000 $

0$

551,000 $

0$

0

-
203,426
203,426

61,913
0 462,327
524,240

0
0 197,587
197,587

61,913
258,990
320,903

0
0 5,750
5,750

0
0 203,337
203,337

-

946,894

0

946,894

0

0

-

6,360

(29,640)

6,360

29,640

0

-

142,689

(34,811)

142,689

34,811

0

-

1,095,943

(64,451)

1,095,943

64,451

0

-
412,643 715,906
1,128,549

11,145,961
0 3,854,722 1,180,325
16,181,008

0
0 (1,125,552)
578,083
(547,469)

11,134,571
3,394,204
350,056
14,878,831

11,390
0 1,586,070
252,186
1,849,646

11,390
0 460,518 830,269
1,302,177

-

348,331

$

1,331,975 $

18,700,522 $

0

348,331

(414,333) $

17,195,008 $

0 1,919,847 $

0 1,505,514

48

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Judicial Council

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period
as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Resource Center State Appropriation State General Funds
Georgia Office of Dispute Resolution State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Office of Dispute Resolution
Institute of Continuing Judicial Education State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Institute of Continuing Judicial Education
Judicial Council State Appropriation State General Funds Federal Funds Prevention and Treatment of Substance Abuse Block Grant Federal Funds Not Specifically Identified Other Funds
Total Judicial Council
Judicial Qualifications Commission State Appropriation State General Funds

$

-$

-$

-$

-

29

-

(29)

-

203,426

(203,426)

-

-

-

115

203,455

(203,426)

(29)

115

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

77,686
412,643 715,906
1,206,235

-
(412,643) (715,906)
(1,128,549)

(77,686)
-
(77,686)

20,653
(5,416) (72,730)
(57,493)

168

-

(168)

-

Budget Unit Totals

$

1,409,858 $

(1,331,975) $

(77,883) $

(57,378)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
49

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

0$

0$

-$

-$

0

-

0

0

-

-

0

0

-

-

203,337

203,452

203,452

-

203,337

203,452

203,452

-

0

-

0

-

203,452

-

203,452

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

-

11,390

32,043

-

-

0

0

-

-

460,518

455,102

455,102

-

830,269

757,539

757,484

-

1,302,177

1,244,684

1,212,586

32,043
55
32,098

32,043
0 455,102 757,539
1,244,684

-

0

0

-

-

0

$

0$

1,505,514 $

1,448,136 $

1,416,038 $

32,098 $

1,448,136

Summary of Ending Fund Balance

Reserved

Federal Financial Assistance

$

Other Reserves

Board of Court Reporting

Commission on Access and Fairness

Commission on Civil Justice

Commission on Interpreters

Commission on Marriage, Children

and Family Law

Council of Probate Judges

Court Directory

Criminal Justice and Mental Health Grant

Drug Courts

Justice for Children

Office of Dispute Resolution

Unreserved, Undesignated

Surplus

Total Ending Fund Balance - June 30

$

455,102 $
334,898 1,500 93,480
176,435
42,729 13,254
3,995 49
57,825 33,319 203,452
-
1,416,038 $

-$
-
-
32,098
32,098 $

455,102
334,898 1,500
93,480 176,435
42,729 13,254
3,995 49
57,825 33,319 203,452
32,098
1,448,136

50

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

Juvenile Courts
Council of Juvenile Court Judges State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Council of Juvenile Court Judges
Grants to Counties for Juvenile Court Judges State Appropriation State General Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

1,592,710 $

1,504,233 $

1,504,233 $

1,504,233

447,456 2,040,166

447,456 1,951,689

447,456 1,951,689

884,836 2,389,069

4,986,061.00

$

7,026,227 $

4,941,061 6,892,750 $

4,941,061 6,892,750 $

4,941,061 7,330,130

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
51

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

1,504,233 $

0$

1,504,233 $

0$

0

-

884,836

-

2,389,069

437,380 437,380

739,474 2,243,707

(292,018) (292,018)

145,362 145,362

-

4,941,061

0

4,941,061

0

0

$

0$

7,330,130 $

437,380 $

7,184,768 $

(292,018) $

145,362

52

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Juvenile Courts

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Council of Juvenile Court Judges State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Council of Juvenile Court Judges
Grants to Counties for Juvenile Court Judges State Appropriation State General Funds

$

-$

-

32,601

-$ -

-$

517

-

-

-

517

-

(32,601)

101

Budget Unit Totals

$

32,601 $

0$

(32,601) $

618

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
53

Early Return Fiscal Year 2010
Surplus

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

Early Return of Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

0$

517 $

-$

517 $

517

-

145,362

145,362

145,362

-

145,362

145,879

145,362

-

145,362

517

145,879

-

0

101

-

101

101

$

0$

145,362 $

145,980 $

145,362 $

618 $

145,980

Summary of Ending Fund Balance
Reserved Federal Financial Assistance
Unreserved, Undesignated Surplus

$

145,362 $

-

Total Ending Fund Balance - June 30

$

145,362 $

-$ 618 618 $

145,362 618
145,980

54

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

Prosecuting Attorneys
District Attorneys State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total District Attorneys
Prosecuting Attorney's Council State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Prosecuting Attorney's Council
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

51,240,569 $

50,078,421 $

50,078,421 $

50,078,421

1,802,127
53,042,696

1,802,127
51,880,548

13,835,976
63,914,397

13,861,060
63,939,481

6,167,873
-
6,167,873

5,452,126
-
5,452,126

5,452,126
236,538
48,334 56,560 5,793,558

5,452,126
229,515
48,334 55,060 5,785,035

$

59,210,569 $

57,332,674 $

69,707,955 $

69,724,516

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
55

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

50,078,421 $

0$

49,357,705 $

720,716 $

720,716

-

0

-

13,861,060

-

63,939,481

0 25,084
25,084

13,835,976
63,193,681

0 0
720,716

0 25,084
745,800

-

5,452,126

-

229,515

-

48,334

-

55,060

-

5,785,035

0
(7,023)
0 (1,500) (8,523)

5,339,572
236,538
48,334 56,558 5,681,002

112,554
0
0 2 112,556

112,554
(7,023)
0 (1,498) 104,033

$

0$

69,724,516 $

16,561 $

68,874,683 $

833,272 $

849,833

56

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Prosecuting Attorneys

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

District Attorneys State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total District Attorneys
Prosecuting Attorney's Council State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Prosecuting Attorney's Council
Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified

$

(536,671) $

(70,680)
(607,351)

(31,701) (1,810)
(14,263) (47,774)
4,854 (2,975)
(10) 1,869

-$
-

(26,868) $
19,245 (7,623)

(92,831)
5,239 86,187 (1,405)

-

(18,700)

379,523

-

-

(3,266)

-

-

-

-

-

15,326

-

(18,700)

391,583

-

(4,854)

(306,049)

-

2,975

-

-

10

-

-

(1,869)

(306,049)

Budget Unit Totals

$

(653,256) $

0$

(28,192) $

84,129

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
57

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Reserved

Analysis of Ending Fund Balance

Prior Year

Current Year

Surplus/(Deficit)

Surplus/(Deficit)

Total

$

-$

720,716 $

64,346 $

-$

(656,370) $

720,716

64,346

-

0

5,239

-

25,084

59,836

-

745,800

129,421

-

5,239

-

-

34,752

25,084

-

(616,379)

745,800

5,239 59,836
129,421

-

112,554

441,676

-

(7,023)

(12,099)

-

0

-

(1,498)

0 (435)

-

104,033

429,142

-

329,122

112,554

441,676

-

(5,076)

(7,023)

(12,099)

-

-

-

0

-

1,063

(1,498)

(435)

-

325,109

104,033

429,142

-

0

(306,049)

-

(306,049)

-

(306,049)

-

0

0

-

-

-

0

-

0

0

-

-

-

0

-

0

(306,049)

-

(306,049)

-

(306,049)

$

0$

849,833 $

252,514 $

0$

(597,319) $

849,833 $

252,514

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus (Deficit)

$

0$

(597,319) $

849,833 $

252,514

58

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

Superior Courts
Council of Superior Court Clerks State Appropriation State General Funds
Council of Superior Court Judges State Appropriation State General Funds
Judicial Administrative Districts State Appropriation State General Funds
Superior Court Judges State Appropriation State General Funds Other Funds
Total Superior Court Judges
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

731,426 $

273,093 $

273,093 $

273,093

1,349,640

1,188,648

1,188,648

1,188,648

2,172,338

2,096,937

2,096,937

2,096,937

56,245,668 -
56,245,668

54,447,559 -
54,447,559

54,447,559 -
54,447,559

54,447,559 -
54,447,559

$

60,499,072 $

58,006,237 $

58,006,237 $

58,006,237

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
59

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

273,093 $

0$

273,093 $

0$

0

-

1,188,648

0

1,187,970

678

678

-

2,096,937

0

2,096,937

0

0

-

54,447,559

-

0

-

54,447,559

0

53,863,982

0

-

0

53,863,982

583,577 0
583,577

583,577 0
583,577

$

0$

58,006,237 $

0$

57,421,982 $

584,255 $

584,255

60

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Superior Courts

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Council of Superior Court Clerks State Appropriation State General Funds

$

3,354 $

-$

-$

-

Council of Superior Court Judges State Appropriation State General Funds

63,766

-

(2,689)

(637)

Judicial Administrative Districts State Appropriation State General Funds

-

-

-

-

Superior Court Judges State Appropriation State General Funds Other Funds
Total Superior Court Judges

(378,361) 246,844
(131,517)

-

(59,985)

(40,724)

-

(246,844)

-

-

(306,829)

(40,724)

Budget Unit Totals

$

(64,397) $

0$

(309,518) $

(41,361)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
61

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

0$

3,354 $

-$

3,354 $

3,354

-

678

61,118

-

61,118

61,118

-

0

0

-

-

0

-

583,577

104,507

-

0

0

-

583,577

104,507

-

104,507

104,507

-

-

0

-

104,507

104,507

$

0$

584,255 $

168,979 $

0$

168,979 $

168,979

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

0$

168,979 $

168,979

62

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

Supreme Court
Supreme Court of Georgia State Appropriation State General Funds Other Funds

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

8,026,295 $

7,591,712 $

7,591,712 $

7,591,712

-

-

281,279

817,980

Budget Unit Totals

$

8,026,295 $

7,591,712 $

7,872,991 $

8,409,692

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
63

Available Compared To Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

7,591,712 $

0$

7,545,092 $

46,620 $

46,620

-

817,980

536,701

281,272

7

536,708

$

0$

8,409,692 $

536,701 $

7,826,364 $

46,627 $

583,328

64

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Supreme Court

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Supreme Court of Georgia State Appropriation State General Funds Other Funds

$

(182,675) $

-

-$ -

-$ -

136,703 -

Budget Unit Totals

$

(182,675) $

0$

0$

136,703

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
65

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

46,620 $

648 $

-$

648 $

648

-

536,708

536,708

536,708

-

536,708

$

0$

583,328 $

537,356 $

536,708 $

648 $

537,356

Summary of Ending Fund Balance
Reserved Other Reserves Bar Exam Fees
Unreserved, Undesignated Surplus

$

536,708 $

-

Total Ending Fund Balance - June 30

$

536,708 $

-$ 648 648 $

536,708 648
537,356

66

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

Accounting Office, State
State Accounting Office State Appropriation State General Funds State General Funds - Prior Year Other Funds
Total State Accounting Office
Special Project - State Accounting Office State Appropriation State General Funds Other Funds
Total Special Project - State Accounting Office
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

4,249,107 $

3,772,794 $

3,772,794 $

3,764,871

-

-

-

-

10,286,033

12,192,033

13,683,298

13,683,296

14,535,140

15,964,827

17,456,092

17,448,167

377,345 -
377,345

347,157 -
347,157

347,157 -
347,157

347,157 -
347,157

$

14,912,485 $

16,311,984 $

17,803,249 $

17,795,324

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
67

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

3,764,871 $

(7,923) $

3,660,564 $

112,230 $

104,307

-

0

0

-

0

0

-

13,683,296

(2)

12,719,060

964,238

964,236

-

17,448,167

(7,925)

16,379,624

1,076,468

1,068,543

-

347,157

0

347,156

1

1

-

0

0

-

0

0

-

347,157

0

347,156

1

1

$

0$

17,795,324 $

(7,925) $

16,726,780 $

1,076,469 $

1,068,544

68

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Accounting Office, State
State Accounting Office State Appropriation State General Funds State General Funds - Prior Year Other Funds
Total State Accounting Office
Special Project - State Accounting Office State Appropriation State General Funds Other Funds
Total Special Project - State Accounting Office

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

$

162,445 $

-

32,458

194,903

-$ -
-

(162,445) $ -
(32,458)
(194,903)

185,889 -
224,455
410,344

-

-

-

-

-

-

-

-

-

-

-

-

Budget Unit Totals

$

194,903 $

0$

(194,903) $

410,344

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
69

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

(185,429) $

-

(191,324)

104,307 $ 0
964,236

104,767 $ 0
997,367

(376,753)

1,068,543

1,102,134

-$ 964,238
964,238

104,767 $ -
33,129
137,896

104,767.00 0
997,367
1,102,134

-

1

1

-

0

0

-

1

1

$

(376,753) $

1,068,544 $

1,102,135 $

-
964,238 $

1 1
137,897 $

1 0 1
1,102,135

Summary of Ending Fund Balance
Reserved Other Reserves ARRA Cost Recovery Fees PeopleSoft Allocation Fees
Unreserved, Undesignated Surplus

$

459,054 $

505,184

-

Total Ending Fund Balance - June 30

$

964,238 $

-$ -
137,897
137,897 $

459,054 505,184
137,897
1,102,135

70

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

Administrative Services, Department of
Departmental Administration State Appropriation State General Funds Other Funds
Total Departmental Administration
Fleet Management State Appropriation State General Funds Other Funds
Total Fleet Management
Mail and Courier Other Funds
Risk Management Other Funds
State Purchasing State Appropriation State General Funds Other Funds
Total State Purchasing
Surplus Property Other Funds
Compensation Per General Assembly Resolutions State Appropriation State General Funds

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

2,212,692 $

1,859,176 $

1,859,176 $

1,859,175

2,743,097

2,768,920

1,826,081

1,819,227

4,955,789

4,628,096

3,685,257

3,678,402

317,756 1,020,141 1,337,897
1,079,669
128,959,599

310,549 1,023,838 1,334,387
1,077,229
130,440,023

310,549 1,245,675 1,556,224
1,013,862
284,178,640

310,549 524,416 834,965
1,013,652
125,548,103

1,150,033 6,564,300 7,714,333
1,198,594

940,297 6,602,098 7,542,395
1,194,787

940,297 12,542,979 13,483,276
1,453,428

933,741 12,079,615 13,013,356
1,285,708

299,371

299,371

299,371

299,371

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
71

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

1,859,175 $

(1) $

1,859,175 $

1$

0

-

1,819,227

(6,854)

1,819,227

6,854

0

-

3,678,402

(6,855)

3,678,402

6,855

0

721,258 721,258
-
158,624,738

310,549 1,245,674 1,556,223
1,013,652
284,172,841

0 (1) (1)
(210)
(5,799)

310,549 722,422 1,032,971
1,013,652
160,878,943

0 523,253 523,253
210
123,299,697

0 523,252 523,252
0
123,293,898

463,364 463,364
167,720

933,741 12,542,979 13,476,720
1,453,428

(6,556) 0
(6,556)
0

933,741 8,850,627 9,784,368
1,128,757

6,556 3,692,352 3,698,908
324,671

0 3,692,352 3,692,352
324,671

-

299,371

0

298,297

1,074

1,074

72

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

Administrative Services, Department of

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

Agencies Attached for Administrative Purposes
Certificate of Need Appeal Panel State Appropriation State General Funds Other Funds
Total Certificate of Need Appeal Panel
Administrative Hearings, Office of State State Appropriation State General Funds Other Funds
Total Administrative Hearings, Office of State
Treasury and Fiscal Services, Office of Other Funds
Payments to Georgia Aviation Authority State Appropriation State General Funds Other Funds
Total Payments to Georgia Aviation Authority

53,882 -
53,882
3,160,465 608,684
3,769,149
3,290,117
-

48,493 -
48,493
2,749,241 608,684
3,357,925
3,196,739
3,620,474 -
3,620,474

48,493 25,650 74,143
2,749,241 1,325,000 4,074,241
3,390,739
3,620,474 4,808,198 8,428,672

48,401 24,300 72,701
2,743,954 1,337,654 4,081,608
3,262,832
3,613,511 4,808,198 8,421,709

Budget Unit Totals

$ 152,658,400 $ 156,739,919 $ 321,637,853 $ 161,512,407

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
73

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

1,350
1,350

48,401 25,650
74,051

(92)

47,791

0

1,350

(92)

49,141

702 24,300
25,002

610 24,300
24,910

-

2,743,954

-

1,337,654

-

4,081,608

-

3,262,832

(5,287) 12,654
7,367
(127,907)

2,667,083 1,273,360 3,940,443
3,262,832

82,158 51,640 133,798
127,907

76,871 64,294 141,165
0

-

3,613,511

-

4,808,198

-

8,421,709

$ 159,978,430 $ 321,490,837 $

(6,963) 0
(6,963)

3,496,451 3,151,951
6,648,402

124,023 1,656,247
1,780,270

117,060 1,656,247
1,773,307

(147,016) $ 191,716,208 $ 129,921,645 $ 129,774,629

74

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Administrative Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration State Appropriation State General Funds Other Funds
Total Departmental Administration
Fleet Management State Appropriation State General Funds Other Funds
Total Fleet Management
Mail and Courier Other Funds

$

3,887 $

3,621

7,508

-$ -
-

721,258 721,258
-

(721,258) (721,258)
-

(3,887) $

-

(3,621)

-

(7,508)

-

-

114,310

-

-

-

114,310

-

-

Risk Management Other Funds

158,624,739

(158,624,739)

-

-

State Purchasing State Appropriation State General Funds Other Funds
Total State Purchasing
Surplus Property Other Funds

8,896 463,364 472,260
167,720

(463,364) (463,364)
(167,720)

(8,896) -
(8,896)
-

96,500 -
96,500
30,902

Compensation Per General Assembly Resolutions State Appropriation State General Funds
Agencies Attached for Administrative Purposes

-

-

-

-

Certificate of Need Appeal Panel State Appropriation State General Funds Other Funds
Total Certificate of Need Appeal Panel
Administrative Hearings, Office of State State Appropriation State General Funds Other Funds
Total Administrative Hearings, Office of State

1,350 1,350
927 48,709 49,636

(1,350) (1,350)
-

-
(927) (48,709) (49,636)

-
330 615,178 615,508

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
75

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

0$

0$

-$

-$

0

-

0

0

-

-

0

-

0

0

-

-

0

-

0

114,310

-

-

523,252

523,252

523,252

-

523,252

637,562

523,252

-

0

0

-

-

123,293,898

123,293,898

123,293,898

114,310 -
114,310
-
-

114,310 523,252 637,562
0
123,293,898

(96,500) -
(96,500)
-

0 3,692,352 3,692,352
324,671

0 3,692,352 3,692,352
355,573

3,692,352 3,692,352
355,573

-

0

-

3,692,352

-

3,692,352

-

355,573

-

1,074

1,074

-

1,074

1,074

-
(330) (615,000) (615,330)

610 24,300 24,910
76,871 64,294 141,165

610 24,300 24,910
76,871 64,472 141,343

24,300 24,300
-

610 -
610
76,871 64,472 141,343

610 24,300 24,910
76,871 64,472 141,343

76

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Administrative Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Treasury and Fiscal Services, Office of Other Funds

-

-

-

Payments to Georgia Aviation Authority State Appropriation State General Funds Other Funds

-

-

-

-

-

-

TotalPayments to Georgia Aviation Authority

-

-

-

Prior Period Adjustments
-
-

Budget Unit Totals

$ 160,044,471 $ (159,978,431) $

(66,040) $

857,220

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
77

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

-

0

0

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

0

-

117,060

117,060

117,060

-

1,656,247

1,656,247

1,656,247

-

1,773,307

1,773,307

1,773,307

$

(711,830) $ 129,774,629 $ 129,920,019 $ 129,662,682 $

-

117,060

-

1,656,247

-

1,773,307

257,337 $ 129,920,019

Summary of Ending Fund Balance Reserved
Self Insurance Trust Fund Other Reserves
Fleet Management Georgia Aviation Authority Health Planning Review Board State Purchasing Surplus Properties Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 123,293,898 $
523,252 1,773,307
24,300 3,692,352
355,573
-
$ 129,662,682 $

- $ 123,293,898

-

523,252

-

1,773,307

-

24,300

-

3,692,352

-

355,573

257,337

257,337

257,337 $ 129,920,019

78

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

Agriculture, Department of
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Athens and Tifton Veterinary Laboratories State Appropriation State General Funds
Consumer Protection State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Consumer Protection
Marketing and Promotion State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Marketing and Promotion
Poultry Veterinary Diagnostic Labs State Appropriation State General Funds Other Funds
Total Poultry Veterinary Diagnostic Labs
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

5,664,521 $

4,172,041 $

4,172,041 $

4,157,678

69,500

35,000

251,836

251,836

258,721
5,992,742

258,721
4,465,762

205,200 269,785
4,898,862

205,200 258,600
4,873,314

3,513,943

3,232,828

3,232,828

3,248,786

23,556,813 7,199,221 1,835,000 32,591,034
7,462,906 780,600
1,470,968 9,714,474

22,252,845 6,755,418 1,605,000 30,613,263
6,418,915 -
1,144,276 7,563,191

22,252,845 7,890,337 2,275,393 32,418,575
6,418,915 567,535 833,676
7,820,126

22,181,879 7,729,681 2,067,970 31,979,530
6,397,878 567,535
1,024,315 7,989,728

3,331,395 -
3,331,395

3,064,883 -
3,064,883

3,064,883 -
3,064,883

3,080,019 5,235
3,085,254

$

55,143,588 $

48,939,927 $

51,435,274 $

51,176,612

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
79

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

4,157,678 $

(14,363) $

4,843,433 $

(671,392) $

(685,755)

-

251,836

0

278,407

(26,571)

(26,571)

11,185
11,185

205,200 269,785
4,884,499

0 0
(14,363)

205,200 264,550
5,591,590

0 5,235
(692,728)

0 5,235
(707,091)

-

3,248,786

15,958

3,232,828

0

15,958

536,487 303,779 840,266
-

22,181,879 8,266,168 2,371,749 32,819,796
6,397,878 567,535
1,024,315 7,989,728

(70,966) 375,831 96,356 401,221
(21,037) 0
190,639 169,602

19,934,250 7,908,979 2,275,392 30,118,621
7,873,101 567,535 833,676
9,274,312

2,318,595 (18,642) 1
2,299,954
(1,454,186) 0 0
(1,454,186)

2,247,629 357,189 96,357
2,701,175
(1,475,223) 0
190,639 (1,284,584)

-

3,080,019

-

5,235

-

3,085,254

15,136 5,235
20,371

3,064,883 5,235
3,070,118

0 (5,235)
(5,235)

15,136 0
15,136

$

851,451 $

52,028,063 $

592,789 $

51,287,469 $

147,805 $

740,594

80

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Agriculture, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Athens and Tifton Veterinary Laboratories State Appropriation State General Funds

$

226,479 $

-$

(226,479) $

2,804

-

(2,804)

11,185
240,468

(11,185)
(11,185)

-
(229,283)

-
27,644
27,644

-

-

-

-

Consumer Protection State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Consumer Protection
Marketing and Promotion State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Marketing and Promotion
Poultry Veterinary Diagnostic Labs State Appropriation State General Funds Other Funds
Total Poultry Veterinary Diagnostic Labs

224,462 536,486 303,780 1,064,728
(286,194) 13,900 -
(272,294)
8,223 -
8,223

(536,486) (303,780) (840,266)
-
-

(224,462) -
(224,462)
286,194 (13,900)
272,294
(8,223) -
(8,223)

18,643
331 18,974
1,539 -
1,999 3,538
3,645 (5,235) (1,590)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
81

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(685,755) $

(685,755) $

-$

(685,755) $

(685,755)

-

(26,571)

1,073

-

1,073

1,073

-

0

0

-

5,235

5,235

-

(707,091)

(679,447)

-

-

0

-

5,235

5,235

-

(679,447)

(679,447)

-

15,958

15,958

-

15,958

15,958

-

2,247,629

2,247,629

-

357,189

375,832

-

96,357

96,688

-

2,701,175

2,720,149

-
375,832 96,688 472,520

2,247,629
2,247,629

2,247,629
375,832 96,688 2,720,149

-

(1,475,223)

(1,473,684)

-

0

0

-

190,639

192,638

-

(1,284,584)

(1,281,046)

-

15,136

18,781

-

0

(5,235)

-

15,136

13,546

185,765 185,765
-

(1,473,684) -
6,873 (1,466,811)
18,781 (5,235) 13,546

(1,473,684) 0
192,638 (1,281,046)
18,781 (5,235) 13,546

82

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Agriculture, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified

122

-

(122)

-

-

-

-

-

-

122

-

(122)

Prior Period Adjustments
-

Budget Unit Totals

$

1,041,247 $

(851,451) $

(189,796) $

48,566

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
83

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

$

0$

740,594 $

789,160 $

658,285 $

130,875 $

789,160

Summary of Ending Fund Balance

Reserved

Federal Financial Assistance

$

Other Reserves

Dog and Cat Sterilization Fund

Vidalia Onion Trademark Royalties and Fees

Unreserved, Undesignated

Surplus

Total Ending Fund Balance - June 30

$

375,832 $
96,688 185,765
-
658,285 $

-$
-
130,875
130,875 $

375,832
96,688 185,765
130,875
789,160

84

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

Banking and Finance, Department of
Departmental Administration State Appropriation State General Funds
Chartering, Licensing and A State Appropriation State General Funds
Consumer Protection and Assistance State Appropriation State General Funds
Financial Institution Supervision State Appropriation State General Funds
Mortgage Supervision State Appropriation State General Funds
Non-Depository Financial Institution Supervision State Appropriation State General Funds

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

2,133,310 $

2,000,726 $

2,000,726 $

1,980,726

-

-

-

-

214,137

200,402

200,402

192,622

7,912,695

7,168,083

7,168,083

7,149,083

-

-

-

-

2,095,439

1,877,152

1,877,152

1,862,152

Budget Unit Totals

$

12,355,581 $

11,246,363 $

11,246,363 $

11,184,583

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
85

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

1,980,726 $

(20,000) $

1,941,370 $

59,356 $

39,356

-

0

0

-

0

0

-

192,622

(7,780)

180,911

19,491

11,711

-

7,149,083

(19,000)

7,121,404

46,679

27,679

-

0

0

-

0

0

-

1,862,152

(15,000)

1,834,440

42,712

27,712

$

0$

11,184,583 $

(61,780) $

11,078,125 $

168,238 $

106,458

86

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Banking and Finance, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration State Appropriation State General Funds

$

86,458 $

-$

(86,458) $

1,109

Chartering, Licensing and Applications/Non-Mortgage Entities State Appropriation State General Funds

27,614

-

(27,614)

417

Consumer Protection and Assistance State Appropriation State General Funds

28,553

-

(28,553)

6

Financial Institution Supervision State Appropriation State General Funds

224,100

-

(224,100)

745

Mortgage Supervision State Appropriation State General Funds

40,921

-

(40,921)

209

Non-Depository Financial Institution Supervision State Appropriation State General Funds

-

-

-

-

Budget Unit Totals

$

407,646 $

0$

(407,646) $

2,486

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
87

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

39,356 $

40,465 $

-$

40,465 $

40,465

-

0

417

-

417

417

-

11,711

11,717

-

11,717

11,717

-

27,679

28,424

-

28,424

28,424

-

0

209

-

209

209

-

27,712

27,712

-

27,712

27,712

$

0$

106,458 $

108,944 $

0$

108,944 $

108,944

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

0$

108,944 $

108,944

88

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

Funds

Behavioral Health and Developmental Disabilities, Department of
Departmental Administration - Behavioral Health State Appropriation State General Funds Federal Funds Medical Assistance Program State Children's Insurance Program Community Mental Health Services Block Grant Maternal and Child Health Services Block Grant Social Services Block Grant Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration - Behavioral Health
Adult Addictive Diseases Services State Appropriation State General Funds Federal Funds Community Mental Health Services Block Grant Medical Assistance Program Prevention and Treatment of Substance Abuse Block Grant Temporary Assistance for Needy Families Federal Funds Not Specifically Identified Other Funds
Total Adult Addictive Diseases Services
Adult Developmental Disabilities Services State Appropriation State General Funds Tobacco Funds Federal Funds Medical Assistance Program Social Services Block Grant Temporary Assistance for Needy Families Federal Funds Not Specifically Identified Other Funds
Total Adult Developmental Disabilities Services
Adult Forensic Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Adult Forensic Services

Original Appropriation

Amended Appropriation

Final Budget

Current Year Revenues

$

30,308,951 $

30,406,027 $

30,406,027 $

30,406,027

2,634,405 30,363 2,915

2,378,613 -
7,265,270

5,548,250 -
7,265,270 -
30,363 23,468

5,553,993 -
7,265,000 -
19,160

32,976,634

40,049,910

43,273,378

43,244,180

42,217,093
29,988,615 17,496,083 824,903
90,526,694

43,303,352
30,112,998 20,956,283
94,372,633

43,303,352
37,226,626 20,130,488 2,251,793 809,309
103,721,568

43,303,352
96 196,344 27,106,782 17,164,590 11,903,106 778,463
100,452,733

157,596,363 10,255,138
47,850,044 30,636,459
411,234 422,008 79,164,086
326,335,332

161,507,717 10,255,138
9,087,995 -
72,266,500
253,117,350

161,507,717 10,255,138
11,627,995 32,403,235
411,234 25,000 42,943,538
259,173,857

161,507,717 10,255,138
11,492,065 20,238,508
411,234 25,000
38,354,236
242,283,898

45,030,040
1,115,408 275,085
46,420,533

48,295,464
-
48,295,464

48,295,464
56,500
48,351,964

48,295,464
26,896
48,322,360

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
89

Available Compared to Budget

Carry-Over

Adjustments and

Total

Program Tranfers Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

30,406,027 $

0$

30,224,979 $

181,048 $

181,048

-

5,553,993

5,743

5,553,993

(5,743)

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

7,265,000

(270)

7,265,000

270

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

(30,363)

-

30,363

0

-

19,160

(4,308)

19,160

4,308

0

-

43,244,180

(29,198)

43,063,132

210,246

181,048

-

43,303,352

0

43,233,514

-

96

96

96

-

196,344

196,344

196,344

-

27,106,782

(10,119,844)

27,106,782

-

17,164,590

(2,965,898)

17,164,590

-

11,903,106

9,651,313

11,870,905

-

778,463

(30,846)

778,365

-

100,452,733

(3,268,835)

100,350,596

69,838
(96) (196,344) 10,119,844 2,965,898 (9,619,112)
30,944
3,370,972

69,838
0 0 0 0 32,201 98
102,137

-

161,507,717

-

10,255,138

0

160,582,681

0

10,255,138

-

11,492,065

(135,930)

11,492,065

-

20,238,508

(12,164,727)

20,238,508

-

411,234

0

411,234

-

25,000

0

25,000

-

38,354,236

(4,589,302)

38,354,231

-

242,283,898

(16,889,959)

241,358,857

925,036 0
135,930 12,164,727
0 0 4,589,307
17,815,000

925,036 0
0 0 0 0 5
925,041

-

48,295,464

-

0

-

26,896

-

48,322,360

0
0 (29,604)
(29,604)

48,200,252
25,706
48,225,958

95,212
0 30,794
126,006

95,212
0 1,190
96,402

90

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

Behavioral Health and Developmental Disabilities, Department of
Adult Mental Health Services State Appropriation State General Funds Federal Funds Medical Assistance Program Community Mental Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adult Mental Health Services
Adult Nursing Home Services State Appropriation State General Funds Other Funds
Total Adult Nursing Home Services
Child and Adolescent Addictive Diseases Services State Appropriation State General Funds Federal Funds Medical Assistance Program State Children's Insurance Program Prevention and Treatment of Substance Abuse Block Grant Federal Funds Not Specifically Identified Other Funds
Total Child and Adolescent Addictive Diseases Services
Child and Adolescent Developmental Disabilities State Appropriation State General Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Child and Adolescent Developmental Disabilities
Child and Adolescent Forensic Services State Appropriation State General Funds Other Funds
Total Child and Adolescent Forensic Services
Child and Adolescent Mental Health Services State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Medical Assistance Program Community Mental Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Child and Adolescent Mental Health Services

Original Appropriation

Amended Appropriation

Final Budget

212,914,878
14,142,439 6,620,728
11,491,538 5,909,257
251,078,840

209,232,261
603,179 7,028,203 13,105,059 1,503,987
231,472,689

209,232,261
1,203,179 7,112,207 13,680,452 3,392,080
234,620,179

2,383,863 9,012,772
11,396,635

2,268,727 9,012,772
11,281,499

2,268,727 9,272,772
11,541,499

3,090,414
921 -
9,733,254 -
12,824,589

2,988,537
226,000 -
10,704,399 -
13,918,936

2,988,537
226,000 -
12,568,152 101,602 -
15,884,291

7,564,278
17,258,004 157,113
3,722,681
28,702,076

7,637,899
3,898,692 157,113 5,839
11,699,543

7,637,899
3,898,692 -
65,978
11,602,569

3,082,330 -
3,082,330

3,007,471 -
3,007,471

3,007,471 5,800
3,013,271

64,717,709
-
10,818,773 6,509,895 162,485
51,388,672
133,597,534

67,507,769
-
2,763,783 6,686,895
162,485 2,584,814
79,705,746

67,507,769
1,329,943
2,763,783 10,334,455 8,525,841 4,014,759
94,476,550

Funds Current Year
Revenues
207,864,125 1,012,516 6,440,248 14,232,140 2,991,363
232,540,392
2,268,727 8,575,882 10,844,609
2,988,537 181,154 -
5,207,642 5,781,468
14,158,801
7,637,899 2,639,210
58,228 10,335,337
3,007,471 5,062
3,012,533
67,507,769 -
2,220,764 10,803,913 6,042,071 2,830,052 89,404,569

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
91

Available Compared to Budget

Carry-Over

Adjustments and

Total

Program Tranfers Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-
-
-
-
-
1,329,943
1,329,943

207,864,125 1,012,516 6,440,248 14,232,140 2,991,363
232,540,392
2,268,727 8,575,882 10,844,609
2,988,537 181,154 0
5,207,642 5,781,468
0 14,158,801
7,637,899 2,639,210
0 58,228 10,335,337
3,007,471 5,062
3,012,533
67,507,769 1,329,943 2,220,764 10,803,913 6,042,071 2,830,052
90,734,512

(1,368,136) (190,663) (671,959) 551,688 (400,717)
(2,079,787)
0 (696,890) (696,890)
0 (44,846)
0 (7,360,510) 5,679,866
0 (1,725,490)
0 (1,259,482)
0 (7,750) (1,267,232)
0 (738) (738)
0 0 (543,019) 469,458 (2,483,770) (1,184,707) (3,742,038)

207,437,408 1,012,516 6,387,510 14,206,252 2,890,561
231,934,247
2,266,809 8,575,882 10,842,691
2,986,972 181,154 -
5,207,642 5,781,468
14,157,236
7,609,300 2,639,210
58,228 10,306,738
2,991,851 5,062
2,996,913
67,440,603 1,329,943 2,220,764 10,803,913 6,042,071 2,830,052
90,667,346

1,794,853 190,663 724,697 (525,800) 501,519
2,685,932
1,918 696,890 698,808
1,565 44,846
0 7,360,510 (5,679,866)
0 1,727,055
28,599 1,259,482
0 7,750 1,295,831
15,620 738
16,358
67,166 0
543,019 (469,458) 2,483,770 1,184,707 3,809,204

426,717 0
52,738 25,888 100,802 606,145
1,918 0
1,918
1,565 0 0 0 0 0
1,565
28,599 0 0 0
28,599
15,620 0
15,620
67,166 0 0 0 0 0
67,166

92

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

Behavioral Health and Developmental Disabilities, Department of
Direct Care and Support Services State Appropriation State General Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Direct Care and Support Services
Substance Abuse Prevention State Appropriation State General Funds Federal Funds Prevention and Treatment of Substance Abuse Block Grant Federal Funds Not Specifically Identified Other Funds
Total Substance Abuse Prevention
Agencies Attached for Administrative Purposes
Developmental Disabilities, Governor's Council on State Appropriation State General Funds Federal Funds Not Specifically Identified Other Funds
Total Developmental Disabilities, Governor's Council on
Sexual Offender Review Board State Appropriation State General Funds Other Funds
Total Sexual Offender Review Board

Original Appropriation

Amended Appropriation

Final Budget

120,435,376
103,639 3,205,526 46,661,876
170,406,417

135,228,757
28,444,284
163,673,041

135,228,757
122,398 42,755,020
178,106,175

121,627
19,978,445 2,914,601 194,000
23,208,673

46,608
18,456,387 4,368,928
-
22,871,923

46,608
11,109,849 4,132,850
-
15,289,307

56,231 2,195,817
2,252,048
906,108 -
906,108

49,927 2,427,624
2,477,551
439,451 -
439,451

49,927 2,373,475
25,000 2,448,402
439,451 -
439,451

Funds Current Year
Revenues
135,228,757 -
19,886 36,491,938 171,740,581
46,608 430,867 14,207,778
14,685,253
49,831 2,136,772
19,170 2,205,773
438,606 -
438,606

Budget Unit Totals

$ 1,133,714,443 $ 976,383,207 $ 1,021,942,461 $ 983,669,625

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
93

Available Compared to Budget

Carry-Over

Adjustments and

Total

Program Tranfers Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

135,228,757

-

0

-

19,886

-

36,491,938

-

171,740,581

0
0 (102,512) (6,263,082)
(6,365,594)

135,169,803
19,886 36,491,938
171,681,627

58,954
0 102,512 6,263,082
6,424,548

58,954
0 0 0
58,954

-

46,608

0

45,371

1,237

-

430,867

(10,678,982)

430,867

10,678,982

-

14,207,778

10,074,928

14,207,778

(10,074,928)

-

0

0

-

0

-

14,685,253

(604,054)

14,684,016

605,291

1,237
0 0 0
1,237

-

49,831

-

2,136,772

-

19,170

-

2,205,773

(96) (236,703)
(5,830)
(242,629)

47,212 2,136,772
18,547
2,202,531

2,715 236,703
6,453
245,871

2,619 0
623
3,242

-

438,606

(845)

438,493

958

113

-

0

0

-

0

0

-

438,606

(845)

438,493

958

113

$

1,329,943 $ 984,999,568 $ (36,942,893) $ 982,910,381 $

39,032,080 $

2,089,187

94

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Behavioral Health and Developmental Disabilities, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration - Behavioral Health State Appropriation State General Funds Federal Funds Medical Assistance Program State Children's Insurance Program Community Mental Health Services Block Grant Maternal and Child Health Services Block Grant Social Services Block Grant Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration - Behavioral Health
Adult Addictive Diseases Services State Appropriation State General Funds Federal Funds Community Mental Health Services Block Grant Medical Assistance Program Prevention and Treatment of Substance Abuse Block Grant Temporary Assistance for Needy Families Federal Funds Not Specifically Identified Other Funds
Total Adult Addictive Diseases Services
Adult Developmental Disabilities Services State Appropriation State General Funds Tobacco Funds Federal Funds Medical Assistance Program Social Services Block Grant Temporary Assistance for Needy Families Federal Funds Not Specifically Identified Other Funds
Total Adult Developmental Disabilities Services
Adult Forensic Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Adult Forensic Services

$

-$

-$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
95

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

181,048 $

181,048 $

-$

181,048 $

181,048

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

181,048

181,048

-

181,048

181,048

-

-

69,838

69,838

-

69,838

69,838

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

32,201

32,201

32,201

-

32,201

-

-

98

98

-

98

98

-

-

102,137

102,137

32,201

69,936

102,137

-

-

925,036

925,036

-

925,036

925,036

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

5

5

-

5

5

-

-

925,041

925,041

-

925,041

925,041

-

-

95,212

95,212

-

95,212

95,212

-

-

0

0

-

-

0

-

-

1,190

1,190

-

1,190

1,190

-

-

96,402

96,402

-

96,402

96,402

96

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Behavioral Health and Developmental Disabilities, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Adult Mental Health Services State Appropriation State General Funds Federal Funds Medical Assistance Program Community Mental Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adult Mental Health Services
Adult Nursing Home Services State Appropriation State General Funds Other Funds
Total Adult Nursing Home Services
Child and Adolescent Addictive Diseases Services State Appropriation State General Funds Federal Funds Medical Assistance Program State Children's Insurance Program Prevention and Treatment of Substance Abuse Block Grant Federal Funds Not Specifically Identified Other Funds
Total Child and Adolescent Addictive Diseases Services
Child and Adolescent Developmental Disabilities State Appropriation State General Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Child and Adolescent Developmental Disabilities
Child and Adolescent Forensic Services State Appropriation State General Funds Other Funds
Total Child and Adolescent Forensic Services

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Prior Period Adjustments
-
-
-
-
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
97

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

426,717

426,717

-

426,717

426,717

-

-

0

0

-

-

0

-

-

52,738

52,738

52,738

-

52,738

-

-

25,888

25,888

25,888

-

25,888

-

-

100,802

100,802

-

100,802

100,802

-

-

606,145

606,145

78,626

527,519

606,145

-

-

1,918

1,918

-

1,918

1,918

-

-

0

0

-

-

0

-

-

1,918

1,918

-

1,918

1,918

-

-

1,565

1,565

-

1,565

1,565

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

1,565

1,565

-

1,565

1,565

-

-

28,599

28,599

-

28,599

28,599

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

28,599

28,599

-

28,599

28,599

-

-

15,620

15,620

-

15,620

15,620

-

-

0

0

-

-

0

-

-

15,620

15,620

-

15,620

15,620

98

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Behavioral Health and Developmental Disabilities, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Child and Adolescent Mental Health Services State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Medical Assistance Program Community Mental Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Child and Adolescent Mental Health Services
Direct Care and Support Services State Appropriation State General Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Direct Care and Support Services
Substance Abuse Prevention State Appropriation State General Funds Federal Funds Prevention and Treatment of Substance Abuse Block Grant Federal Funds Not Specifically Identified Other Funds
Total Substance Abuse Prevention
Agencies Attached for Administrative Purposes

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Developmental Disabilities, Governor's Council on State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Developmental Disabilities, Governor's Council on

-

-

-

-

-

-

-

-

-

-

-

-

Prior Period Adjustments
-
-
-
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
99

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

67,166

67,166

-

67,166

67,166

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

67,166

67,166

-

67,166

67,166

-

-

58,954

58,954

-

58,954

58,954

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

58,954

58,954

-

58,954

58,954

-

-

1,237

1,237

-

1,237

1,237

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

1,237

1,237

-

1,237

1,237

-

-

2,619

2,619

-

2,619

2,619

-

-

0

0

-

-

0

-

-

623

623

623

-

623

-

-

3,242

3,242

623

2,619

3,242

100

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Behavioral Health and Developmental Disabilities, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Sexual Offender Review Board State Appropriation State General Funds Other Funds
Total Developmental Disabilities, Governor's Council on
Total Operating Activity
Reserves Not Available for Expenditure Transfers of Inventories from Other Budget Unit Other Adjustments to Inventories
Total Reserves - Inventories

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Prior Period Adjustments
-
-

Budget Unit Totals

$

0$

0$

0$

0

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
101

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-
-
-

4,894,016 191,616
5,085,632

$

5,085,632 $

-

113

113

-

0

0

-

113

113

-

2,089,187

2,089,187

-
-
111,450

113 -
113
1,977,737

113 0
113
2,089,187

-
0$

0 0 0
2,089,187 $

4,894,016 191,616
5,085,632
7,174,819 $

5,085,632 5,197,082 $

1,977,737 $

5,085,632 7,174,819

Summary of Ending Fund Balance

Reserved

Federal Financial Assistance

$

Inventories

Other Reserves

Donations-Developmental Disabilities CNL

Unreserved, Undesignated

Surplus

Total Ending Fund Balance - June 30

$

110,827 $ 5,085,632
623
-
5,197,082 $

-$ -
-
1,977,737
1,977,737 $

110,827 5,085,632
623
1,977,737
7,174,819

102

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

Funds

Community Affairs, Department of

Original Appropriation

Amended Appropriation

Final Budget

Current Year Revenues

Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration

$

1,798,806 $

1,720,730 $

1,720,730 $

1,720,730

1,611,802

1,611,802

2,175,156

3,675,946

1,726,601
5,137,209

1,726,601
5,059,133

1,665,691
5,561,577

1,704,224
7,100,900

Building Construction State Appropriation State General Funds American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Building Construction

224,284
239,704 463,988

221,492
239,704 461,196

221,492
224,199 143,200 588,891

221,492
215,124 153,870 590,486

Coordinated Planning State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Coordinated Planning

4,438,277
110,069 4,548,346

4,062,651
157,881 4,220,532

4,062,651
25,000 98,609 4,186,260

4,062,651
25,000 91,768 4,179,419

Environmental Education and Assistance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Environmental Education and Assistance

834,291
6,000 439,500 1,279,791

643,489
69,029 439,500 1,152,018

643,489
363,901 589,953 1,597,343

643,489
338,191 587,782 1,569,462

Federal Community and Economic Development Programs State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Federal Community and Economic Development Programs

1,637,454
45,085,410
309,587 47,032,451

1,623,719
45,205,628
309,587 47,138,934

1,623,719
59,816,484
11,064,627 450,763
72,955,593

1,587,787
58,882,383
10,766,523 390,491
71,627,184

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
103

Available Compared to Budget

Carry-Over

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

(237,241)

-
(237,241)

-$
-
-

1,720,730 $
3,438,705
0 1,704,224 6,863,659

0$
1,263,549
0 38,533 1,302,082

1,720,259 $
2,083,996
1,655,129 5,459,384

471 $
91,160
0 10,562 102,193

471
1,354,709
0 49,095 1,404,275

-

-

221,492

0

221,230

262

262

-

-

215,124

(9,075)

215,124

9,075

0

-

-

153,870

10,670

141,990

1,210

11,880

-

-

590,486

1,595

578,344

10,547

12,142

-

-

4,062,651

0

4,008,957

53,694

53,694

-

-

25,000

0

25,000

0

0

-

-

91,768

(6,841)

91,768

6,841

0

-

-

4,179,419

(6,841)

4,125,725

60,535

53,694

-

-

643,489

0

643,087

402

402

3,684

(3,684)

338,191

(25,710)

338,191

25,710

0

-

-

587,782

(2,171)

587,782

2,171

0

3,684

(3,684)

1,569,462

(27,881)

1,569,060

28,283

402

-
105,915
42,104 148,019

-
(70,690)
(70,690)

1,587,787
58,917,608
10,766,523 432,595
71,704,513

(35,932)
(898,876)
(298,104) (18,168)
(1,251,080)

1,582,446
57,008,379
10,766,523 391,608
69,748,956

41,273
2,808,105
298,104 59,155
3,206,637

5,341
1,909,229
0 40,987 1,955,557

104

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

Community Affairs, Department of
Homeownership Programs Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Homeownership Programs
Local Assistance Grants State Appropriation State General Funds
Regional Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Regional Services
Rental Housing Programs State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Rental Housing Programs
Research and Surveys State Appropriation State General Funds Other Funds
Total Research and Surveys
Special Housing Initiatives State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Special Housing Initiatives

Original Appropriation

Amended Appropriation

Final Budget

794,163 3,837,828 4,631,991
-

794,163 3,837,828 4,631,991
-

1,288,383 3,449,250 4,737,633
-

1,705,859
675,000 2,380,859

1,249,342
715,625 1,964,967

1,249,342
102,871 296,852 1,649,065

2,965,377
118,208,730
3,067,096 124,241,203

2,621,738
118,208,730
3,067,096 123,897,564

2,621,738
127,574,395
2,631,527 132,827,660

485,369 24,163
509,532

377,702 24,163
401,865

377,702 2,500
380,202

3,332,892
1,254,596
1,107,466 5,694,954

3,177,099
1,254,596
1,107,466 5,539,161

3,177,099
1,693,501
128,000 1,798,850 6,797,450

Funds Current Year
Revenues
1,215,285 3,269,881 4,485,166
-
1,249,342 98,805
266,474 1,614,621
2,621,738 137,387,869
2,322,200 142,331,807
377,702 2,455
380,157
3,177,099 1,946,931
127,474 1,072,870 6,324,374

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
105

Available Compared to Budget

Carry-Over

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

1,215,285

(73,098)

1,215,285

73,098

0

-

-

3,269,881

(179,369)

3,269,881

179,369

0

-

-

4,485,166

(252,467)

4,485,166

252,467

0

-

-

0

0

-

0

0

-
254,470
254,470
-
(75,865)
(75,865)

-

1,249,342

-

98,805

-

266,474

-

1,614,621

-
58,298
58,298

2,621,738
137,700,637
0 2,322,200 142,644,575

-

377,702

-

2,455

-

380,157

-

3,177,099

-

1,871,066

-

127,474

-

1,072,870

-

6,248,509

0
(4,066) (30,378) (34,444)

1,223,864
98,805 266,474 1,589,143

0
10,126,242
0 (309,327) 9,816,915

2,621,738
125,275,268
2,322,200 130,219,206

0

370,869

(45)

2,455

(45)

373,324

0
177,565
(526) (725,980) (548,941)

3,177,099
1,158,667
127,434 1,072,870 5,536,070

25,478 4,066 30,378 59,922
0 2,299,127
0 309,327 2,608,454
6,833 45
6,878
0 534,834
566 725,980 1,261,380

25,478 0 0
25,478
0 12,425,369
0 0 12,425,369
6,833 0
6,833
0 712,399
40 0 712,439

106

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

Community Affairs, Department of
State Community Development Programs State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total State Community Development Programs
State Economic Development Program State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total State Economic Development Program
Payments to Georgia Environmental Facilities Authority State Appropriation State General Funds
Payments to Georgia Regional Transportation Authority State Appropriation State General Funds
Payments to OneGeorgia Authority State Appropriation Tobacco Settlement Funds Other Funds
Total Payments to OneGeorgia Authority
Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified

Original Appropriation

Amended Appropriation

Final Budget

1,201,379 5,000
121,153 1,327,532
3,109,356 13,587
154,681 3,277,624
836,793

877,797 5,000
172,236 1,055,033
2,108,884 13,587
154,681 2,277,152
100,000

877,797 5,500
60,883 944,180
2,108,884 104,193 276,959
2,490,036
100,000

4,363,180

3,787,867

3,787,867

-

-

-

-

-

689,073

-

-

689,073

-

-

-

-

-

-

-

-

-

-

-

-

Funds Current Year
Revenues
877,797 5,434
50,764 933,995
2,108,884 104,193 280,984
2,494,061
99,808
3,780,583
597,526 597,526
-

Budget Unit Totals

$ 205,725,453 $ 201,687,413 $ 239,292,830 $ 248,109,549

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
107

Available Compared to Budget

Carry-Over

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

(696)
(696)
(33,074)
(33,074)
-

-

877,797

-

4,738

-

50,764

-

933,299

-

2,108,884

-

71,119

-

280,984

-

2,460,987

-

99,808

0 (762) (10,119) (10,881)
0 (33,074)
4,025 (29,049)
(192)

843,661 4,738
50,764 899,163
2,092,906 71,119
275,010 2,439,035
99,808

34,136 762
10,119 45,017
15,978 33,074 1,949 51,001
192

34,136 0 0
34,136
15,978 0
5,974 21,952
0

-

-

3,780,583

(7,284)

3,780,583

7,284

0

-
-

-
(16,076) -
(16,076)

$

43,221 $

-

0

0

-

0

0

-

597,526

(91,547)

597,526

91,547

0

-

597,526

(91,547)

597,526

91,547

0

-

0

16,076

0

-

0

16,076

0

0 $ 248,152,770 $

0

-

0

-

0

-

0

-

8,859,940 $ 231,500,493 $

0 0 0 0
7,792,337 $

0 0 0 0
16,652,277

108

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Community Affairs, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Building Construction State Appropriation State General Funds American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Building Construction
Coordinated Planning State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Coordinated Planning
Environmental Education and Assistance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Environmental Education and Assistance
Federal Community and Economic Development Programs State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Federal Community and Economic Development Programs
Homeownership Programs Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Homeownership Programs

$

16,279,650 $

(237,241)

123,263
16,165,672

-$
237,241
237,241

(16,279,650) $
-
(123,263) (16,402,913)

57,912
(863,725)
83,467 (722,346)

(309,637)

-

309,637

-

3,411

-

-

-

-

(3,411)

-

(306,226)

-

306,226

-

(4,445,628)
(45,548) (4,491,176)

-

4,445,628

-

-

-

45,548

-

4,491,176

13,316
13,316

(1,033,949)
3,684 49,209 (981,056)

-
(3,684) -
(3,684)

1,033,949
(49,209) 984,740

12,226
(32,140) (19,914)

(1,342,446)
105,915
40,890 (1,195,641)

-
(105,915)
(42,104) (148,019)

1,342,446
-
1,214 1,343,660

22,013
(30,992)
(27,329) (36,308)

(14,692)
(14,692)

-

-

26,277

-

14,692

1,607

-

14,692

27,884

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
109

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

(57,106) $

471 $

1,277 $

-

1,354,709

490,984

-
(57,106)

0 49,095
1,404,275

0 132,562
624,823

-$
490,984
132,562 623,546

1,277 $
-
1,277

1,277
490,984
0 132,562 624,823

-
(16,781) -
(16,781)
(12,226) -
(12,226)

262 0
11,880 12,142
53,694 0 0
53,694
402 0 0
402

262 0
11,880 12,142
50,229 0 0
50,229
402 0
(32,140) (31,738)

11,880 11,880
-
-

262 -
262
50,229 -
50,229
402 -
(32,140) (31,738)

262 0
11,880 12,142
50,229 0 0
50,229
402 0
(32,140) (31,738)

(21,083)
-
(21,083)

5,341
1,909,229
0 40,987 1,955,557

6,271
1,878,237
0 13,658 1,898,166

-
1,878,237
13,658 1,891,895

6,271
-
6,271

6,271
1,878,237
0 13,658 1,898,166

-

0

26,277

26,277

-

26,277

-

0

1,607

1,607

-

1,607

-

0

27,884

27,884

-

27,884

110

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Community Affairs, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Local Assistance Grants State Appropriation State General Funds

(4,855,281)

-

4,855,281

Regional Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Regional Services
Rental Housing Programs State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Rental Housing Programs
Research and Surveys State Appropriation State General Funds Other Funds
Total Research and Surveys
Special Housing Initiatives State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Special Housing Initiatives
State Community Development Programs State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total State Community Development Programs

(2,328,554) -
(13,906) (2,342,460)
(90) 254,470
421,202 675,582
(588,030) (40,101) (628,131)
333,289 (75,865)
(422,193) (164,769)
(1,379,373) (696) 2,329
(1,377,740)

-
(254,470)
(254,470)
-
75,865
75,865
696
696

2,328,554 -
13,906 2,342,460
90 -
(421,202) (421,112)
588,030 40,101
628,131
(333,289) -
422,193 88,904
1,379,373 -
(2,329) 1,377,044

Prior Period Adjustments
129,907
9,356 -
9,356
90 866,245
(171,212) 695,123
-
4,813
33,695 38,508
160 -
160

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
111

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

(97,522)

0

32,385

-

32,385

32,385

-

25,478

-

0

-

0

-

25,478

-

0

-

12,425,369

-

0

-

0

-

12,425,369

-

6,833

-

0

-

6,833

-

0

-

712,399

-

40

-

0

-

712,439

(43)

34,136

-

0

-

0

(43)

34,136

34,834 0 0
34,834
90 13,291,614
0 (171,212) 13,120,492
6,833 0
6,833
0 717,212
40 33,695 750,947
34,253 0 0
34,253

-
13,291,614
13,291,614
-
717,212
40 33,695 750,947
-

34,834 -
34,834
90 -
(171,212) (171,122)
6,833 -
6,833
-
34,253 -
34,253

34,834 0 0
34,834
90 13,291,614
0 (171,212) 13,120,492
6,833 0
6,833
0 717,212
40 33,695 750,947
34,253 0 0
34,253

112

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Community Affairs, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

State Economic Development Program State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total State Economic Development Program
Payments to Georgia Environmental Facilities Authority State Appropriation State General Funds

(116,050) (33,074) (35,095) (184,219)
-

33,074
33,074
-

116,050 -
35,095 151,145
-

Payments to Georgia Regional Transportation Authority State Appropriation State General Funds

60,189

-

(60,189)

Payments to OneGeorgia Authority State Appropriation Tobacco Settlement Funds Other Funds
Total Payments to OneGeorgia Authority
Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified

14,675 14,675
186,450 (16,076)
6,368 176,742

-
16,076
16,076

(14,675) (14,675)
(186,450) -
(6,368) (192,818)

Prior Period Adjustments
(1,426)
5 (1,421)
-
-
28,441 28,441
579,965 7,006
85,917 672,888

Budget Unit Totals

$

551,469 $

(43,221) $

(508,248) $

835,594

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
113

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

15,978

15,978

-

0

(1,426)

-

5,974

5,979

-

21,952

20,531

-
5,979 5,979

15,978
(1,426) -
14,552

15,978
(1,426) 5,979 20,531

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

-

0

28,441

28,441

-

28,441

-

0

28,441

28,441

-

28,441

(110,283)
-
(110,283)

0

469,682

0

7,006

0

85,917

0

562,605

-
85,917
85,917

$

(315,044) $

16,652,277 $

17,172,827 $

16,718,103 $

469,682
7,006 -
476,688

469,682
7,006 85,917
562,605

454,724 $

17,172,827

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves
CDBG Restitution One Georgia and GHFA Expenses Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

16,404,364 $

42,104 271,635

-

$

16,718,103 $

-$ -
454,724 454,724 $

16,404,364 42,104
271,635
454,724 17,172,827

114

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

Funds

Community Health, Department of

Original Appropriation

Amended Appropriation

Final Budget

Current Year Revenues

Administration State Appropriation State General Funds Tobacco Funds Federal Funds Medical Assistance Program State Children's Insurance Program Maternal and Child Health Services Block Grant Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Federal Funds Not Specifically Identified Other Funds
Total Administration
Aged, Blind, and Disabled Medicaid State Appropriation State General Funds Nursing Home Provider Fees State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Medical Assistance Program American Recovery and Reinvestment Act of 2009 Medical Assistance Program Other Funds
Total Aged, Blind, and Disabled Medicaid
Health Care Access and Improvement State Appropriation State General Funds Tobacco Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Health Care Access and Improvement

$ 111,332,070 $ -

94,690,523 $ 131,795

94,690,523 $ 131,795

94,690,523 131,795

259,932,777 23,154,035 31,070 1,182,023 3,014,944 23,592,290
422,239,209

250,586,171 23,154,035
31,070
5,416,572 24,971,650
398,981,816

225,798,544 23,154,035
519,251 411,355
14,378,209 19,965,180
379,048,892

218,044,389 19,029,759 515,200 404,114 8,590,194 12,755,538
354,161,512

828,240,345 122,528,939
-
2,844,940,432
329,631,620 4,125,341,336

854,532,514 122,528,939
-
2,787,214 2,580,986,453
353,071,444 330,475,355 4,244,381,919

821,232,514 126,449,238
3,781,957
8,245,215 2,854,002,741
434,681,581 202,285,513 4,450,678,759

821,232,514 126,449,238
-
7,314,381 2,849,557,487
424,044,793 233,018,664 4,461,617,077

9,627,211 -
588,838 -
100,000
10,316,049

6,728,972 250,000
588,838 -
100,000
7,667,810

6,728,972 250,000
588,838 4,683,164
728,050 144,600
13,123,624

6,728,972 250,000
93 4,257,087
728,050 174,065
12,138,267

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
115

Available Compared to Budget

Carry-Over

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

-

25,272,072
25,272,072

-$ -

94,690,523 $ 131,795

-

218,044,389

-

19,029,759

-

515,200

-

404,114

-

0

-

8,590,194

-

38,027,610

-

379,433,584

0$ 0

93,693,947 $ -

(7,754,155) (4,124,276)
(4,051) (7,241)
0 (5,788,015) 18,062,430
384,692

218,044,389 19,029,759
515,200 404,114
8,590,194 10,116,349
350,393,952

996,576 $ 131,795
7,754,155 4,124,276
4,051 7,241
0 5,788,015 9,848,831
28,654,940

996,576 131,795
0 0 0 0 0 0 27,911,261
29,039,632

-
843,734
-
2,938,223 3,781,957

-

821,232,514

-

126,449,238

-

843,734

-

7,314,381

-

2,849,557,487

-

424,044,793

-

235,956,887

-

4,465,399,034

0 0
(2,938,223)
(930,834) (4,445,254)
(10,636,788) 33,671,374 14,720,275

780,272,939 126,449,238
843,734
7,314,381 2,849,557,487
424,044,793 232,948,915 4,421,431,487

40,959,575 0
2,938,223
930,834 4,445,254
10,636,788 (30,663,402) 29,247,272

40,959,575 0
0
0 0
0 3,007,972 43,967,547

131,759
-
86,519
218,278

-

6,728,972

-

381,759

-

93

-

4,257,087

-

728,050

-

260,584

-

12,356,545

0 131,759
(588,745) (426,077)
0 115,984
(767,079)

6,265,866 250,000
93 4,257,087
728,050 26,103
11,527,199

463,106 0
588,745 426,077
0 118,497
1,596,425

463,106 131,759
0 0
0 234,481
829,346

116

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

Community Health, Department of
Indigent Care Trust Fund State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Medical Assistance Program American Recovery and Reinvestment Act of 2009 Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Indigent Care Trust Fund
Low-Income Medicaid State Appropriation State General Funds Tobacco Funds Care Management Organization Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Medical Assistance Program Other Funds
Total Low-Income Medicaid
Nursing Home Provider Fees State Appropriation State General Funds Federal Funds Medical Assistance Program American Recovery and Reinvestment Act of 2009 Medical Assistance Program
Total Nursing Home Provider Fees
PeachCare State Appropriation State General Funds Care Management Organization Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds State Children's Insurance Program Other Funds
Total PeachCare

Original Appropriation

Amended Appropriation

Final Budget

-
-
257,075,969
150,450,219 407,526,188

17,893,729
-
257,075,969
6,606,980 -
150,450,219 432,026,897

17,893,729
13,718,822
304,264,421
9,759,862 3,374,865 141,247,356 490,259,055

562,505,590 265,331,725
37,557,487
-
2,514,672,965 -
28,445,163
3,408,512,930

426,888,607 265,331,725 37,557,487
-
1,973,945,467 -
288,865,979 72,979,035
3,065,568,300

426,138,607 265,331,725 37,705,692
38,411,579
2,117,855,617 4,929,641
313,595,950 36,262,684
3,240,231,495

-

-

-

-

-

-

-

-

-

-

-

-

87,937,542 4,967,414
-
289,471,590 151,783
382,528,329

63,036,840 4,967,414
-
218,669,798 470,803
287,144,855

63,786,840 4,526,766
459,439
216,239,792 151,783
285,164,620

Funds Current Year
Revenues
17,893,729 -
303,318,306 6,639,955 196,270
138,368,181 466,416,441
426,138,607 265,331,725 37,705,692
1,941,382,170
4,929,640 294,870,145 28,235,066 2,998,593,045
-
63,786,840 4,526,766
207,658,650
145,246 276,117,502

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
117

Available Compared to Budget

Carry-Over

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

13,718,822
15,601,825 29,320,647
33,935,897 4,475,682 38,411,579
-
319,020 140,418 459,438

-
-
-
(12,647,369) (12,647,369)

17,893,729
13,718,822
303,318,306
6,639,955 196,270
141,322,637 483,089,719

0
0
(946,115)
(3,119,907) (3,178,595)
75,281 (7,169,336)

17,299,658
13,718,822
303,318,306
6,639,955 196,270
133,627,493 474,800,504

-
-
-
12,647,369
12,647,369

426,138,607 265,331,725 37,705,692
33,935,897
1,941,382,170 4,929,640
294,870,145 45,358,117
3,049,651,993

0 0 0
(4,475,682)
(176,473,447) (1)
(18,725,805) 9,095,433
(190,579,502)

369,014,290 265,331,725 37,705,692
33,935,897
1,941,382,170 4,929,640
294,870,145 40,197,433
2,987,366,992

-

0

0

-

-

0

0

-

-

0

0

-

-

0

0

-

-

63,786,840

-

4,526,766

-

319,020

-

207,658,650

-

285,664

-

276,576,940

0 0
(140,419)
(8,581,142) 133,881
(8,587,680)

62,160,577 4,526,766
319,020
207,658,650 142,515
274,807,528

594,071 0
946,115 3,119,907 3,178,595 7,619,863 15,458,551
57,124,317 0 0
4,475,682 176,473,447
1 18,725,805 (3,934,749) 252,864,503
0 0 0 0
1,626,263 0
140,419 8,581,142
9,268 10,357,092

594,071 0 0 0 0
7,695,144 8,289,215
57,124,317 0 0 0 0 0 0
5,160,684 62,285,001
0 0 0 0
1,626,263 0 0 0
143,149 1,769,412

118

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

Community Health, Department of
State Health Benefit Plan State Appropriation State General Funds American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total State Health Benefit Plan
Planning and Regulatory Services State Appropriation State General Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Planning and Regulatory Services
Adolescent and Adult Health Promotion State Appropriation State General Funds Tobacco Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Adolescent and Adult Health Promotion
Adult Essential Health Treatment Services State Appropriation State General Funds Tobacco Funds State Funds - Prior Year Carry-Over Tobacco Funds - Prior Year Federal Funds Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adult Essential Health Treatment Services

Original Appropriation

Amended Appropriation

Final Budget

-
2,811,029,108 2,811,029,108

-
2,980,016,638 2,980,016,638

33,300,000
3,826,964 2,899,174,576 2,936,301,540

6,542,404
2,939,995 5,521,905
72,549 15,076,853

6,390,213
2,939,995 5,521,905
72,549 14,924,662

6,390,213
2,939,995 5,521,905
392,057 16,979 15,261,149

5,036,015 5,065,177
209,368 327,609
41,694 15,210,445 17,796,605
270,000
43,956,913

4,481,837 5,065,177
209,368 -
41,694 -
17,683,039
15,545,445
43,026,560

4,481,837 5,065,177
209,368 -
41,694 15,210,445 18,122,845
475 697,120
43,828,961

1,334,874 6,475,000
-
75,339 1,210,877 2,166,763
-
11,262,853

1,317,138 6,475,000
-
775,110 954,054
-
9,521,302

1,317,138 6,475,000
76,000
925,110 1,122,949
-
9,916,197

Funds Current Year
Revenues
33,300,000
3,826,963 2,549,024,181 2,586,151,144
5,226,656
2,785,408 4,703,978
381,815 16,979 13,114,836
4,481,837 5,065,177
13,918,148 16,426,570
475 1,844,166 41,736,373
1,317,138 6,475,000
-
922,403 718,012
9,432,553

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
119

Available Compared to Budget

Carry-Over

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-
(57,379) (57,379)

-

33,300,000

-

3,826,963

-

2,548,966,802

-

2,586,093,765

0
(1) (350,207,774) (350,207,775)

33,300,000
3,826,963 2,531,913,405 2,569,040,368

0
1 367,261,171 367,261,172

0
0 17,053,397 17,053,397

-

-

5,226,656

(1,163,557)

4,961,104

1,429,109

265,552

-

-

2,785,408

(154,587)

2,785,408

154,587

0

-

-

4,703,978

(817,927)

4,703,978

817,927

0

-

-

381,815

(10,242)

381,815

10,242

0

-

-

16,979

0

16,979

0

0

-

-

13,114,836

(2,146,313)

12,849,284

2,411,865

265,552

-

-

4,481,837

0

3,943,695

538,142

538,142

-

-

5,065,177

0

4,774,209

290,968

290,968

-

-

0

(209,368)

-

209,368

0

-

-

0

0

-

0

0

-

-

0

(41,694)

-

41,694

0

-

-

13,918,148

(1,292,297)

13,918,148

1,292,297

0

-

-

16,426,570

(1,696,275)

16,426,570

1,696,275

0

-

-

475

0

475

0

0

-

-

1,844,166

1,147,046

445,965

251,155

1,398,201

-

-

41,736,373

(2,092,588)

39,509,062

4,319,899

2,227,311

-

-

1,317,138

0

1,315,051

2,087

2,087

-

-

6,475,000

0

6,280,753

194,247

194,247

-

76,000

76,000

0

76,000

0

0

-

-

0

0

-

0

0

-

-

922,403

(2,707)

922,403

2,707

0

-

-

718,012

(404,937)

718,012

404,937

0

-

-

0

0

-

0

0

-

76,000

9,508,553

(407,644)

9,312,219

603,978

196,334

120

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

Community Health, Department of
Emergency Preparedness/Trauma State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Emergency Preparedness/Trauma
Epidemiology State Appropriation State General Funds Tobacco Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Epidemiology
Immunization State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Immunization
Infant and Child Essential Health State Appropriation State General Funds Federal Funds Medical Assistance Program Maternal and Child Health Services Block Grant Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Infant and Child Essential Health

Original Appropriation

Amended Appropriation

Final Budget

26,238,183
407,750 1,147,504 41,171,412
68,964,849
4,335,554 115,637
205,520 196,750 6,017,054
105,820 10,976,335
2,752,905
7,164,877 1,320,956
703,712 7,100,850
469,946 19,513,246
27,310,351
1,538,372 8,086,561
267,356 18,441,920
55,644,560

26,037,099
727,429 41,169,877
67,934,405
3,710,396 115,637
196,750 4,504,348
17,600 8,544,731
2,702,344
7,164,877 -
587,424 8,965,731
19,420,376
26,730,714
1,788,160 8,126,442
161,251 19,699,610
56,506,177

26,037,099
840,989 46,335,964
73,214,052
3,710,396 115,637
196,750 6,746,399
1,099,630 17,600
11,886,412
2,702,344
8,092,673 -
587,424 8,965,731
2,682,268 -
23,030,440
26,730,714
1,425,211 11,314,901
161,251 19,937,641
15,925,491 -
75,495,209

Funds Current Year
Revenues
21,069,217
842,490 42,156,900
64,068,607
3,710,396 115,637
(1,322) 1,531 102,929 5,157,021
1,066,554 -
10,152,746
2,702,344
4,809,010 -
584,868 6,066,145
187,281 -
14,349,648
26,730,714
1,120,507 7,340,262
161,103 16,053,468
935,400 75,835 52,417,289

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
121

Available Compared to Budget

Carry-Over

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

21,069,217

(4,967,882)

19,012,708

7,024,391

2,056,509

-

-

0

0

-

0

0

-

-

842,490

1,501

842,490

(1,501)

0

-

-

42,156,900

(4,179,064)

42,156,900

4,179,064

0

-

-

0

0

-

0

0

-

-

64,068,607

(9,145,445)

62,012,098

11,201,954

2,056,509

-

-

3,710,396

0

3,445,608

264,788

264,788

-

-

115,637

0

104,284

11,353

11,353

-

-

(1,322)

(1,322)

(1,322)

1,322

0

-

-

1,531

1,531

1,531

(1,531)

0

-

-

102,929

(93,821)

102,929

93,821

0

-

-

5,157,021

(1,589,378)

5,157,021

1,589,378

0

-

-

1,066,554

(33,076)

1,066,554

33,076

0

-

-

0

(17,600)

-

17,600

0

-

-

10,152,746

(1,733,666)

9,876,605

2,009,807

276,141

-

-

2,702,344

0

2,495,760

206,584

206,584

-

-

4,809,010

(3,283,663)

4,809,010

3,283,663

0

-

-

0

0

-

0

0

-

-

584,868

(2,556)

584,868

2,556

0

-

-

6,066,145

(2,899,586)

6,066,145

2,899,586

0

-

-

187,281

(2,494,987)

187,281

2,494,987

0

-

-

0

0

-

0

0

-

-

14,349,648

(8,680,792)

14,143,064

8,887,376

206,584

-

-

26,730,714

0

26,026,345

704,369

704,369

-

-

1,120,507

(304,704)

1,120,507

304,704

0

-

-

7,340,262

(3,974,639)

7,340,262

3,974,639

0

-

-

161,103

(148)

161,103

148

0

-

-

16,053,468

(3,884,173)

16,053,468

3,884,173

0

-

-

935,400

(14,990,091)

935,400

14,990,091

0

-

-

75,835

75,835

-

0

75,835

-

-

52,417,289

(23,077,920)

51,637,085

23,858,124

780,204

122

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

Community Health, Department of
Infant and Child Health Promotion State Appropriation State General Funds Federal Funds Medical Assistance Program Maternal and Child Health Services Block Grant Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Federal Funds Not Specifically Identified Other Funds
Total Infant and Child Health Promotion
Infectious Disease Control State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Infectious Disease Control
Injury Prevention State Appropriation State General Funds Federal Funds Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Injury Prevention
Inspections and Environmental Hazard Control State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Inspections and Environmental Hazard Control

Original Appropriation

Amended Appropriation

Final Budget

11,963,850
3,976,262 3,813,329
156,221 -
260,701,797 119,825
280,731,284

11,377,839
4,202,699 4,409,732
275,221,734 119,825
295,331,829

11,377,839
4,202,699 4,921,936
70,000 312,919,032 49,137
333,540,643

30,085,654
484,489 314,131 58,704,521 150,000
89,738,795

29,892,934
484,489 145,398 56,947,623 150,000
87,620,444

29,892,934
484,489 -
73,249,126 732,890
104,359,439

300,404
29,425 112,005 1,317,700
-
1,759,534

273,801
112,005 1,029,020
-
1,414,826

273,801
77,977 904,632
-
1,256,410

3,952,800
200,210 64,365 336,772 707,327 438,262
5,699,736

3,646,939
200,210 -
223,000 707,327 438,262
5,215,738

3,646,939
200,210 -
277,500 805,321 518,262
5,448,232

Funds Current Year
Revenues
11,377,839
3,075,683 2,139,891
70,000 249,530,229 214,029 266,407,671
29,892,934
83,465 -
52,460,071 53,645
82,490,115
273,801
76,214 830,503
1,180,518
3,646,939
187,355 -
262,287 576,502 1,621,918 6,295,001

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
123

Available Compared to Budget

Carry-Over

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

11,377,839

0

10,806,402

571,437

571,437

-

-

3,075,683

(1,127,016)

3,075,683

1,127,016

0

-

-

2,139,891

(2,782,045)

2,139,891

2,782,045

0

-

-

0

0

-

0

0

-

-

70,000

0

70,000

0

0

-

-

249,530,229

(63,388,803)

249,530,229

63,388,803

0

-

-

214,029

164,892

7,417

41,720

206,612

-

-

266,407,671

(67,132,972)

265,629,622

67,911,021

778,049

-

-

29,892,934

0

29,818,154

74,780

74,780

-

-

83,465

(401,024)

83,465

401,024

0

-

-

0

0

-

0

0

-

-

52,460,071

(20,789,055)

52,460,071

20,789,055

0

-

-

53,645

(679,245)

-

732,890

53,645

-

-

82,490,115

(21,869,324)

82,361,690

21,997,749

128,425

-

-

273,801

0

261,277

12,524

12,524

-

-

0

0

-

0

0

-

-

76,214

(1,763)

76,214

1,763

0

-

-

830,503

(74,129)

830,503

74,129

0

-

-

0

0

-

0

0

-

-

1,180,518

(75,892)

1,167,994

88,416

12,524

-

-

3,646,939

0

3,503,583

143,356

143,356

-

-

187,355

(12,855)

187,355

12,855

0

-

-

0

0

-

0

0

-

-

262,287

(15,213)

262,287

15,213

0

-

-

576,502

(228,819)

576,502

228,819

0

-

-

1,621,918

1,103,656

459,264

58,998

1,162,654

-

-

6,295,001

846,769

4,988,991

459,241

1,306,010

124

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

Community Health, Department of
Public Health Formula Grants to Counties State Appropriation State General Funds Federal Funds Medical Assistance Program Other Funds
Total Public Health Formula Grants to Counties
Vital Records State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Vital Records
Graduate Medical Education State Appropriation State General Funds
Board Administration State Appropriation State General Funds
Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Medical Assistance Program Other Funds
Total Program Not Identified
Agencies Attached for Administrative Purposes
Brain and Spinal Injury Trust Fund State Appropriation Brain and Spinal Injury Trust Funds State Funds - Prior Year Carry-Over Brain and Spinal Injury Trust Funds - Prior Year Other Funds
Total Brain and Spinal Injury Trust Fund
Composite Board of Medical Examiners State Appropriation State General Funds Other Funds
Total Composite Board of Medical Examiners

Original Appropriation

Amended Appropriation

Final Budget

68,154,008 2,446,511
70,600,519
3,690,567 500,680 -
4,191,247
-

60,922,822 986,551 -
61,909,373
3,622,444 500,680 -
4,123,124
-

60,922,822 13,447,956
74,370,778
3,622,444 550,180 -
4,172,624
-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,066,389 -
3,250 2,069,639
2,117,581 -
2,117,581

2,066,389 -
2,066,389
1,908,922 -
1,908,922

2,066,389 1,443,502
3,509,891
1,908,922 304,676
2,213,598

Funds Current Year
Revenues
60,922,822 13,394,783
74,317,605
3,622,444 508,422 -
4,130,866
-
-
-
2,116,719 -
330 2,117,049
1,905,251 299,815
2,205,066

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
125

Available Compared to Budget

Carry-Over

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

60,922,822

0

60,839,414

83,408

83,408

-

-

13,394,783

(53,173)

13,394,783

53,173

0

-

-

0

0

-

0

0

-

-

74,317,605

(53,173)

74,234,197

136,581

83,408

-

-

3,622,444

0

3,395,654

226,790

226,790

-

-

508,422

(41,758)

508,422

41,758

0

-

-

0

0

-

0

0

-

-

4,130,866

(41,758)

3,904,076

268,548

226,790

-

-

0

0

-

0

0

-

-

0

0

-

0

0

-

-

0

0

-

0

0

-

-

0

0

-

0

0

-

-

0

0

-

0

0

-

-

0

0

-

0

0

-

-

0

0

-

0

0

-

-

2,116,719

-

1,159,574

1,159,574

-

-

330

-

1,159,574

3,276,623

-

-

1,905,251

-

-

299,815

-

-

2,205,066

50,330 (283,928)
330 (233,268)
(3,671) (4,861) (8,532)

1,229,318 1,159,574
2,388,892
1,829,161 299,815
2,128,976

837,071 283,928
0 1,120,999
79,761 4,861 84,622

887,401 0
330 887,731
76,090 0
76,090

126

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

Community Health, Department of

Original Appropriation

Georgia Board for Physician Workforce, Administration State Appropriation State General Funds

677,827

Georgia Board for Physician Workforce, Graduate Medical Education State Appropriation State General Funds

9,353,061

Georgia Board for Physician Workforce, Mercer School of Medicine State Appropriation State General Funds

23,494,877

Georgia Board for Physician Workforce, Morehouse School of Medicine State Appropriation State General Funds

12,433,187

Georgia Board for Physician Workforce, Undergraduate Medical Education State Appropriation State General Funds

3,538,484

State Medical Education Board State Appropriation State General Funds American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified
Total State Medical Education board

1,328,641 -
1,328,641

Amended Appropriation
592,263
8,613,929
21,616,240
8,885,607
2,520,838
1,173,912 -
1,173,912

Final Budget
592,263
8,613,929
21,616,240
8,885,607
2,520,838
1,173,912 100,000
1,273,912

Funds Current Year
Revenues
536,053
8,588,929
21,616,240
8,885,607
2,520,838
1,171,654 75,000
1,246,654

Budget Unit Totals

$ 12,300,623,170 $ 12,138,659,882 $ 12,619,814,809 $ 11,843,005,252

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
127

Available Compared to Budget

Carry-Over

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

536,053

(56,210)

457,469

134,794

78,584

-

-

8,588,929

(25,000)

8,505,507

108,422

83,422

-

-

21,616,240

0

21,616,240

0

0

-

-

8,885,607

0

8,885,607

0

0

-

-

2,520,838

0

2,519,800

1,038

1,038

-

$

97,406,592 $

-

1,171,654

-

75,000

-

1,246,654

(2,258) (25,000) (27,258)

1,126,347 75,000
1,201,347

47,565 25,000 72,565

45,307 0
45,307

1,235,574 $ 11,941,647,418 $ (678,167,391) $ 11,768,697,855 $ 851,116,954 $ 172,949,563

128

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Community Health, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Administration State Appropriation State General Funds Tobacco Funds Federal Funds Medical Assistance Program State Children's Insurance Program Maternal and Child Health Services Block Grant Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Federal Funds Not Specifically Identified Other Funds
Total Administration
Aged, Blind, and Disabled Medicaid State Appropriation State General Funds Nursing Home Provider Fees State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Medical Assistance Program American Recovery and Reinvestment Act of 2009 Medical Assistance Program Other Funds
Total Aged, Blind, and Disabled Medicaid
Health Care Access and Improvement State Appropriation State General Funds Tobacco Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Health Care Access and Improvement

$

17,345,579 $

-

-$ -

(17,345,579) $ -

7,389,670 -

25,272,072
42,617,651

(25,272,072)
(25,272,072)

-
(17,345,579)

(1,381,781)
6,007,889

-
843,734
-
2,938,223 3,781,957

-
(843,734)
-
(2,938,223) (3,781,957)

-

(1,527,792)

-

-

-

-

-

-

-

-

-

-

-

4,107,273

-

2,579,481

995,585 131,759
-
86,518
1,213,862

(131,759)
-
(86,519)
(218,278)

(995,585) -
-
-
(995,585)

250,513 4,223
-
-
254,736

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
129

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

(665,538) $

-

996,576 $ 131,795

7,720,708 $ 131,795

-$ -

-
(665,538)

0 0 0 0 0 0 27,911,261
29,039,632

0 0 0 0 0 0 26,529,480
34,381,983

22,122,196
22,122,196

7,720,708 $ 131,795
4,407,284
12,259,787

7,720,708 131,795
0 0 0 0 0 0 26,529,480
34,381,983

-
-
-
-
(40,004) -
-
(40,004)

40,959,575 0
0
0 0
0 3,007,972 43,967,547
463,106 131,759
0 0
0 234,481 829,346

39,431,783 0
0
0 0
0 7,115,245 46,547,028
673,615 135,982
0 0
0 234,480 1,044,077

39,431,783 -
-
-
7,115,245 46,547,028
-
-
7,297 7,297

-
-
-
-
673,615 135,982
-
227,183 1,036,780

39,431,783 0
0
0 0
0 7,115,245 46,547,028
673,615 135,982
0 0
0 234,480 1,044,077

130

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Community Health, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Indigent Care Trust Fund State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Medical Assistance Program American Recovery and Reinvestment Act of 2009 Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Indigent Care Trust Fund
Low-Income Medicaid State Appropriation State General Funds Tobacco Funds Care Management Organization Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Medical Assistance Program Other Funds
Total Low-Income Medicaid
Nursing Home Provider Fees State Appropriation State General Funds Federal Funds Medical Assistance Program American Recovery and Reinvestment Act of 2009 Medical Assistance Program
Total Nursing Home Provider Fees
PeachCare State Appropriation State General Funds Care Management Organization Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds State Children's Insurance Program Other Funds
Total PeachCare

-
13,718,822
-
15,601,825 29,320,647

-
(13,718,822)
-
(15,601,825) (29,320,647)

-
33,935,897
-
4,475,682
38,411,579

-
(33,935,897)
-
(4,475,682)
(38,411,579)

-

-

-

-

-

-

-

-

4,304,581 -
319,020
140,419 4,764,020

-
(319,020)
(140,419) (459,439)

-
-
-
(4,304,581) -
(4,304,581)

Prior Period Adjustments
26,003 -
250,664 276,667
1,243,217 -
(1,387,139) (143,922)
-
(421,873) 1 -
90,620 (331,252)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
131

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

594,071

620,074

620,074

-

0

0

-

-

0

0

-

-

0

0

-

-

0

0

-

-

7,695,144

7,945,808

7,945,808

-

8,289,215

8,565,882

8,565,882

-

57,124,317

58,367,534

40,037,932

-

0

0

-

-

0

0

-

-

0

0

-

-

0

0

-

-

0

0

-

-

0

0

-

-

5,160,684

3,773,545

-

-

62,285,001

62,141,079

40,037,932

-

0

0

-

-

0

0

-

-

0

0

-

-

0

0

-

-

1,626,263

1,204,390

-

0

0

-

0

1

-

0

0

-

143,149

233,769

-

1,769,412

1,438,160

239,516 -
-
239,516

-
18,329,602 -
3,773,545 22,103,147
-
964,874 1 -
233,769 1,198,644

620,074 0 0 0 0
7,945,808 8,565,882
58,367,534 0 0 0 0 0 0
3,773,545 62,141,079
0 0 0 0
1,204,390 0 1 0
233,769 1,438,160

132

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Community Health, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

State Health Benefit Plan State Appropriation State General Funds American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total State Health Benefit Plan
Planning and Regulatory Services State Appropriation State General Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Planning and Regulatory Services
Adolescent and Adult Health Promotion State Appropriation State General Funds Tobacco Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Adolescent and Adult Health Promotion
Adult Essential Health Treatment Services State Appropriation State General Funds Tobacco Funds Federal Funds Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adult Essential Health Treatment Services

-

-

-

-

-

-

(57,379)

57,379

-

(57,379)

57,379

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Prior Period Adjustments
-
-
-
-
-
-
-
-
-
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
133

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

0

0

-

-

0

0

-

-

17,053,397

17,053,397

17,053,397

-

17,053,397

17,053,397

17,053,397

-

265,552

265,552

-

-

0

0

-

-

0

0

-

-

0

0

-

-

0

0

-

-

265,552

265,552

-

-

538,142

538,142

-

290,968

290,968

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

1,398,201

1,398,201

-

2,227,311

2,227,311

-
-
456,638
456,638

-

2,087

2,087

-

-

194,247

194,247

194,247

-

0

0

-

-

0

0

-

-

0

0

-

-

0

0

-

-

196,334

196,334

194,247

-
-
265,552
-
265,552
538,142 290,968
-
941,563 1,770,673
2,087 -
2,087

0
0 17,053,397 17,053,397
265,552
0 0
0 0 265,552
538,142 290,968
0 0 0 0 0
0 1,398,201 2,227,311
2,087 194,247
0 0 0 0 196,334

134

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Community Health, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Emergency Preparedness/Trauma State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Emergency Preparedness/Trauma
Epidemiology State Appropriation State General Funds Tobacco Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Epidemiology
Immunization State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Immunization
Infant and Child Essential Health State Appropriation State General Funds Federal Funds Medical Assistance Program Maternal and Child Health Services Block Grant Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Infant and Child Essential Health

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Prior Period Adjustments
-
-
-
-
-
-
-
-
-
-
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
135

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

2,056,509

2,056,509

-

0

0

-

0

0

-

0

0

-

0

0

-

2,056,509

2,056,509

-

264,788

264,788

-

11,353

11,353

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

276,141

276,141

-

206,584

206,584

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

206,584

206,584

-

704,369

704,369

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

75,835

75,835

-

780,204

780,204

-
-
-
-
-
-
-
-
-
-
75,835 75,835

2,056,509
2,056,509
264,788 11,353
-
276,141
206,584
-
206,584
704,369
-
704,369

2,056,509
0 0 0 0 2,056,509
264,788 11,353
0 0 0 0
0 0 276,141
206,584
0 0 0 0
0 0 206,584
704,369
0 0 0 0
0 75,835 780,204

136

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Community Health, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Infant and Child Health Promotion State Appropriation State General Funds Federal Funds Medical Assistance Program Maternal and Child Health Services Block Grant Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Federal Funds Not Specifically Identified Other Funds
Total Infant and Child Health Promotion
Infectious Disease Control State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Infectious Disease Control
Injury Prevention State Appropriation State General Funds Federal Funds Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Injury Prevention
Inspections and Environmental Hazard Control State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Inspections and Environmental Hazard Control

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Prior Period Adjustments
-
-
-
-
-
-
-
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
137

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

571,437

571,437

-

-

0

0

-

-

0

0

-

-

0

0

-

-

0

0

-

-

0

0

-

-

206,612

206,612

206,612

-

778,049

778,049

206,612

-

74,780

74,780

-

0

0

-

0

0

-

0

0

-

53,645

53,645

-

128,425

128,425

-
53,645
53,645

-

12,524

12,524

-

-

0

0

-

-

0

0

-

-

0

0

-

-

0

0

-

-

12,524

12,524

-

-

143,356

143,356

-

-

0

0

-

-

0

0

-

-

0

0

-

-

0

0

-

-

1,162,654

1,162,654

1,162,654

-

1,306,010

1,306,010

1,162,654

571,437
571,437
74,780
74,780
12,524
12,524
143,356
143,356

571,437
0 0 0 0 0 206,612 778,049
74,780
0 0 0 53,645 128,425
12,524
0 0 0 0 12,524
143,356
0 0 0 0 1,162,654 1,306,010

138

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Community Health, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Public Health Formula Grants to Counties State Appropriation State General Funds Federal Funds Medical Assistance Program Other Funds
Total Public Health Formula Grants to Counties
Vital Records State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Vital Records
Agencies Attached for Administrative Purposes

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Brain and Spinal Injury Trust Fund State Appropriation Brain and Spinal Injury Trust Funds State Funds - Prior Year Carry-Over Brain and Spinal Injury Trust Funds - Prior Year Other Funds
Total Brain and Spinal Injury Trust Fund
Composite Board of Medical Examiners State Appropriation State General Funds Other Funds
Total Composite Board of Medical Examiners

-
23,901 -
23,901

-

-

-

-

-

-

-

-

-

(23,901)

-

-

-

(23,901)

Prior Period Adjustments
-
-
-
3,205 -
3,205

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
139

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

83,408

83,408

-

0

0

-

0

0

-

83,408

83,408

-

226,790

226,790

-

0

0

-

0

0

-

226,790

226,790

-

83,408

83,408

-

-

0

-

-

0

-

83,408

83,408

-

226,790

226,790

-

-

0

-

-

0

-

226,790

226,790

-

887,401

887,401

887,401

-

0

0

-

-

330

330

330

-

887,731

887,731

887,731

-

76,090

79,295

-

-

0

0

-

-

76,090

79,295

-

-
79,295 -
79,295

887,401 0
330 887,731
79,295 0
79,295

140

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Community Health, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Georgia Board for Physician Workforce, Administration State Appropriation State General Funds

53,473

-

(53,473)

Georgia Board for Physician Workforce, Graduate Medical Education State Appropriation State General Funds

14,004

-

(14,004)

Georgia Board for Physician Workforce, Mercer School of Medicine State Appropriation State General Funds

-

-

-

Georgia Board for Physician Workforce, Morehouse School of Medicine

State Appropriation

State General Funds

-

-

-

Georgia Board for Physician Workforce, Undergraduate Medical Education

State Appropriation

State General Funds

-

-

-

State Medical Education Board State Appropriation State General Funds American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified
Total State Medical Education board

39,821 -
39,821

-

(39,821)

-

-

-

(39,821)

Prior Period Adjustments
(429)
-
-
-
-
20,279 -
20,279

Budget Unit Totals

$ 120,183,536 $ (97,406,593) $ (22,776,944) $

8,666,654

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
141

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

78,584

78,155

-

78,155

78,155

-

83,422

83,422

-

83,422

83,422

-

0

0

-

-

0

-

0

0

-

-

0

-

1,038

1,038

-

1,038

1,038

-

45,307

65,586

-

-

0

0

-

-

45,307

65,586

-

$

(705,542) $ 172,949,563 $ 180,910,674 $ 137,610,610 $

65,586 -
65,586

65,586 0
65,586

43,300,064 $ 180,910,674

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves Indigent Care Trust Fund Medicaid Reserves Health Insurance Claims Unreserved, Undesignated Surplus - Regular Surplus - Tobacco Funds
Total Ending Fund Balance - June 30

$

25,406,371 $

8,565,882

86,584,960

17,053,397

-

$ 137,610,610 $

-$ -

25,406,371 8,565,882 86,584,960 17,053,397

42,729,966 570,098

42,729,966 570,098

43,300,064 $ 180,910,674

142

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

Corrections, Department of
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Bainbridge Probation Substance Abuse Treatment Center State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Bainbridge Probation Substance Abuse Treatment Center
Food and Farm Operations State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Food and Farm Operations
Health State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Health
County Jail Subsidy State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total County Jail Subsidy

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

54,271,797 $

52,025,923 $

52,025,923 $

52,025,923

2,462,251 102,491
56,836,539

160,812 148,359
52,335,094

604,577 4,061,088
56,691,588

1,004,375 22,426,100
75,456,398

6,169,255 20,743
172,046 6,362,044
14,271,758 -
2,100,000 16,371,758

5,976,685 -
172,046 6,148,731
24,637,932 -
1,069,721 2,100,000 27,807,653

5,976,685 -
246,672 6,223,357
24,637,932 -
1,069,721 2,574,946 28,282,599

5,946,685 362
121,338 6,068,385
24,637,932 -
1,069,721 1,820,828 27,528,481

214,129,769
-
8,390,000 222,519,769

209,242,933
-
8,390,000 217,632,933

209,242,933
-
2,553 8,390,000 217,635,486

208,560,951
-
2,553 530,556 209,094,060

7,596,724
7,596,724

15,716,529
3,100,000 -
18,816,529

15,716,529
3,100,000 5,262,025 24,078,554

15,716,529
1,534,135 5,262,025 22,512,689

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
143

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

52,025,923 $

0 $ 51,952,615.00 $

(16,944,091) 1,861,722
(15,082,369)

(15,939,716) 24,287,822
60,374,029

(16,544,293) 20,226,734
3,682,441

578,638 3,886,086
56,417,339

73,308 $

73,308

25,939 175,002
274,249

(16,518,354) 20,401,736
3,956,690

(362) 4,142 3,780
15,608,940 1,214,118 16,823,058

5,946,685 0
125,480 6,072,165
24,637,932 0
16,678,661 3,034,946
44,351,539

(30,000) 0
(121,192) (151,192)
0 0 15,608,940 460,000 16,068,940

5,889,306 -
90,049 5,979,355
24,602,160 -
1,069,721 1,820,828 27,492,709

87,379 0
156,623 244,002
35,772 0 0
754,118 789,890

57,379 0
35,431 92,810
35,772 0
15,608,940 1,214,118 16,858,830

-
-
66,247 66,247

208,560,951
0
2,553 596,803 209,160,307

(681,982)
0
0 (7,793,197) (8,475,179)

208,509,422
-
2,553 530,556 209,042,531

733,511
0
0 7,859,444 8,592,955

51,529
0
0 66,247 117,776

-

15,716,529

0

15,716,529

0

0

-

1,534,135

(1,565,865)

1,534,135

1,565,865

0

-

5,262,025

0

5,262,025

0

0

-

22,512,689

(1,565,865)

22,512,689

1,565,865

0

144

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

Corrections, Department of
Offender Management State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Offender Management
Parole Revocation Centers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Parole Revocation Centers
Private Prisons State Appropriation State General Funds Other Funds
Total Private Prisons
Detention Centers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Detention Centers
Probation Diversion Centers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Probation Diversion Centers
Probation Supervision State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Probation Supervision

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

42,484,560 -
30,000 42,514,560
4,343,479 10,510
405,000 4,758,989
86,779,503 -
86,779,503
33,760,779 671,975
6,019,327 40,452,081
-
86,870,767 60,032
1,644,264 88,575,063

41,997,453 -
30,000 42,027,453
4,127,401 7,500
405,000 4,539,901
82,848,625 -
82,848,625
30,077,981 252,380
6,019,327 36,349,688
-
82,999,064 60,032
1,625,218 84,684,314

41,997,453 -
109,487 42,106,940
4,127,401 7,500
868,815 5,003,716
82,848,625 -
82,848,625
30,077,981 252,380
6,291,402 36,621,763
-
82,999,064 511,748
2,051,014 85,561,826

41,627,453 -
219,306 41,846,759
4,127,401 -
865,162 4,992,563
81,648,625 -
81,648,625
30,077,981 -
4,121,037 34,199,018
-
82,999,064 453,224 488,326
83,940,614

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
145

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

144 108,147 108,291
-
-
6,470 (176,014) (169,544)
12,844 12,844
4,136 4,136

41,627,453 144
327,453 41,955,050
4,127,401 0
865,162 4,992,563
81,648,625 0
81,648,625
30,077,981 6,470
3,945,023 34,029,474
0 0 12,844 12,844
82,999,064 453,224 492,462
83,944,750

(370,000) 144
217,966 (151,890)
0 (7,500) (3,653) (11,153)
(1,200,000) 0
(1,200,000)
0 (245,910) (2,346,379) (2,592,289)
0 0 12,844 12,844
0 (58,524) (1,558,552) (1,617,076)

41,599,861 -
107,146 41,707,007
4,094,095 -
864,720 4,958,815
81,612,808 -
81,612,808
30,044,217 -
3,945,023 33,989,240
-
82,964,387 453,224 473,430
83,891,041

397,592 0
2,341 399,933
33,306 7,500 4,095
44,901
1,235,817 0
1,235,817
33,764 252,380 2,346,379 2,632,523
0 0 0 0
34,677 58,524 1,577,584 1,670,785

27,592 144
220,307 248,043
33,306 0
442 33,748
35,817 0
35,817
33,764 6,470
0 40,234
0 0 12,844 12,844
34,677 0
19,032 53,709

146

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

Corrections, Department of
State Prisons State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Fund - Government Services Other Funds
Total State Prisons
Transitional Centers State Appropriation State General Funds Other Funds
Total Transitional Centers
Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

407,956,113 -
2,664,127 97,234,674
21,697,810 529,552,724

376,565,262 -
2,037,754 -
97,234,674 20,972,614 496,810,304

376,565,262 -
3,758,178 -
97,234,674 51,559,429 529,117,543

376,565,262 -
2,248,717 -
97,234,674 44,770,908 520,819,561

28,005,563 231,128
28,236,691

26,414,692 -
26,414,692

26,414,692 54,389
26,469,081

26,164,692 33,311
26,198,003

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$ 1,130,556,445 $ 1,096,415,917 $ 1,140,641,078 $ 1,134,305,156

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
147

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

2,378,970 878,603 3,257,573

376,565,262 0
4,627,687 0
97,234,674 45,649,511 524,077,134

0 0 869,509 0 0 (5,909,918) (5,040,409)

376,484,229 -
2,248,717 -
97,234,674 43,750,923 519,718,543

81,033 0
1,509,461 0 0
7,808,506 9,399,000

81,033 0
2,378,970 0 0
1,898,588 4,358,591

1,000
1,000

26,164,692 34,311
26,199,003

(250,000) (20,078)
(270,078)

26,087,478 34,312
26,121,790

327,214 20,077
347,291

77,214 (1)
77,213

-

0

0

-

(1,050,071)

(1,050,071)

(1,050,071)

-

(1,318,068)

(1,318,068)

(1,318,068)

-

(2,368,139)

(2,368,139)

(2,368,139)

-

$

2,656,877 $ 1,136,962,033 $

(3,679,045) $ 1,113,443,867 $

0

0

0

(1,050,071)

0

(1,318,068)

0

(2,368,139)

27,197,211 $

23,518,166

148

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Corrections, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Bainbridge Probation Substance Abuse Treatment Center State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Bainbridge Probation Substance Abuse Treatment Center
Food and Farm Operations State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Food and Farm Operations
Health State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Health
County Jail Subsidy State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total County Jail Subsidy

$

(572,796) $

(16,944,091) 2,432,720
(15,084,167)

-$
16,944,091 (1,861,722) 15,082,369

572,796 $
(570,998)
1,798

(3,549,525)
(1,476,094) (16,673,579) (21,699,198)

1,860
(362) 4,142 5,640

-
362 (4,142) (3,780)

(1,860)
(1,860)

2,522
2,522

8,573
2
15,608,940 1,214,118 16,831,633

-
-
(15,608,940) (1,214,118) (16,823,058)

(8,573)
(2)
(8,575)

30,109
(2)
(88,192) (58,085)

13,641
-
66,247 79,888

-
-
(66,247) (66,247)

(13,641)
-
(13,641)

67,946
1
4,918 72,865

-

-

-

3,938

-

-

-

-

-

-

-

-

-

-

-

3,938

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
149

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(121,111) $

73,308 $

(3,597,328) $

-$

(3,597,328) $

(3,597,328)

-

-

(16,518,354)

(17,994,448)

(17,994,448)

-

(17,994,448)

-

-

20,401,736

3,728,157

3,728,157

-

3,728,157

-

(121,111)

3,956,690

(17,863,619)

(14,266,291)

(3,597,328)

(17,863,619)

-

-

57,379

59,901

-

59,901

59,901

-

-

0

0

-

-

0

-

-

35,431

35,431

-

35,431

35,431

-

-

92,810

95,332

-

95,332

95,332

-

-

35,772

65,881

-

65,881

65,881

-

-

0

(2)

-

(2)

(2)

-

-

15,608,940

15,608,940

15,608,940

-

15,608,940

-

-

1,214,118

1,125,926

385,885

740,041

1,125,926

-

-

16,858,830

16,800,745

15,994,825

805,920

16,800,745

-

-

51,529

119,475

-

119,475

119,475

-

-

0

1

-

1

1

-

-

0

0

-

-

0

-

-

66,247

71,165

-

71,165

71,165

-

-

117,776

190,641

-

190,641

190,641

-

-

0

3,938

-

3,938

3,938

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

3,938

-

3,938

3,938

150

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Corrections, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Offender Management State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Offender Management
Parole Revocation Centers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Parole Revocation Centers
Private Prisons State Appropriation State General Funds Other Funds
Total Private Prisons
Detention Centers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Detention Centers
Probation Diversion Centers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Probation Diversion Centers
Probation Supervision State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Probation Supervision

31,895 144
108,147 140,186
1,695 -
1,695
21,529 -
21,529
57,810 6,470
(176,013) (111,733)
4,708 -
12,844 17,552
36,538 -
4,136 40,674

(144) (108,147) (108,291)
-
-
(6,470) 176,013 169,543
(12,844) (12,844)
(4,136) (4,136)

(31,895) -
(31,895)
(1,695) -
(1,695)
(21,529) -
(21,529)
(57,810) -
(57,810)
(4,708) -
(4,708)
(36,538) -
(36,538)

Prior Period Adjustments
33,504 285 (1)
33,788
2,035 -
510 2,545
-
8,713 -
(7,811) 902
3,494 -
(11,178) (7,684)
20,176 -
(18,958) 1,218

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
151

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

27,592

61,096

-

61,096

61,096

-

-

144

429

429

-

429

-

-

220,307

220,306

-

220,306

220,306

-

-

248,043

281,831

429

281,402

281,831

-

-

33,306

35,341

-

35,341

35,341

-

-

0

0

-

-

0

-

-

442

952

-

952

952

-

-

33,748

36,293

-

36,293

36,293

-

-

35,817

35,817

-

35,817

35,817

-

-

0

0

-

-

0

-

-

35,817

35,817

-

35,817

35,817

-

-

33,764

42,477

-

42,477

42,477

-

-

6,470

6,470

6,470

-

6,470

-

-

0

(7,811)

-

(7,811)

(7,811)

-

-

40,234

41,136

6,470

34,666

41,136

-

-

0

3,494

-

3,494

3,494

-

-

0

0

-

-

0

-

-

12,844

1,666

-

1,666

1,666

-

-

12,844

5,160

-

5,160

5,160

-

-

34,677

54,853

-

54,853

54,853

-

-

0

0

-

-

0

-

-

19,032

74

-

74

74

-

-

53,709

54,927

-

54,927

54,927

152

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Corrections, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

State Prisons State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Fund - Government Services Other Funds
Total State Prisons
Transitional Centers State Appropriation State General Funds Other Funds
Total Transitional Centers
Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified
Total Operating Activity
Prior Year Reserves Not Available for Expenditure Inventories

136,643 1
2,378,970 -
878,603 3,394,217
1,175 1,000 2,175
(314,272) (1,050,072) (1,318,068) (2,682,412) 2,656,877
6,449,636

(2,378,970) (878,603) (3,257,573)
(1,000) (1,000)
1,050,072 1,318,068 2,368,140 (2,656,877)
-

(136,643) (1) -
(136,644)
(1,175) -
(1,175)
314,272 -
314,272 -
-

Prior Period Adjustments
209,432 27,377
(1,285,597) (1,048,788)
7,416 (130,927) (123,511)
3,261,687 1,050,071
529,628 4,841,386 (17,978,102)
-

Budget Unit Totals

$

9,106,513 $

(2,656,877) $

0 $ (17,978,102)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
153

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

81,033

290,465

-

290,465

290,465

-

-

0

27,377

-

27,377

27,377

-

-

2,378,970

2,378,970

2,378,970

-

2,378,970

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

1,898,588

612,991

612,991

-

612,991

-

-

4,358,591

3,309,803

2,991,961

317,842

3,309,803

-

-

77,214

84,630

-

84,630

84,630

-

-

(1)

(130,928)

-

(130,928)

(130,928)

-

-

77,213

(46,298)

-

(46,298)

(46,298)

-
94,683

(121,111)
-

0 (1,050,071) (1,318,068) (2,368,139) 23,518,166
0

3,261,687
0 (788,440)
2,473,247
5,418,953
0 0 6,544,319

4,727,394
6,544,319

3,261,687 -
(788,440) 2,473,247
691,559
-

3,261,687
0 (788,440)
2,473,247
5,418,953
0 0 6,544,319

$

94,683 $

(121,111) $

23,518,166 $

11,963,272 $

11,271,713 $

691,559 $

11,963,272

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Inventories Other Reserves
DEA Confiscated Funds Follett Corp Prison Prevention Inmate Store Fund Insurance Claims Regional Fugitive Task Force Telephone Commission Funds Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

361 $

6,544,319

1,495,033 15,924
2,365,649 148,683 225,811 475,933

-

$

11,271,713 $

-$ -
-
691,559
691,559 $

361 6,544,319
1,495,033 15,924
2,365,649 148,683 225,811 475,933
691,559
11,963,272

154

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

Defense, Department of
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Departmental Administration
Military Readiness State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Military Readiness
Youth Educational Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Youth Educational Services
Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

1,129,559 $

1,088,430 $

1,088,430 $

1,070,642

409,445

409,445

459,588

841,471

1,539,004

1,497,875

1,548,018

1,912,113

4,674,065
20,100,133
816,341
25,590,539

4,335,126
20,240,930
1,173,616
25,749,672

4,335,126
56,084,835
2,996,888 7,962,109
71,378,958

4,329,009
57,711,588
2,996,888 8,748,965
73,786,450

4,890,116 7,803,123 12,693,239

4,406,958 7,803,123 12,210,081

4,406,958 6,981,798 11,388,756

4,405,958 7,442,287 11,848,245

-

-

-

-

-

-

-

11,808

-

-

-

-

-

-

-

11,808

$

39,822,782 $

39,457,628 $

84,315,732 $

87,558,616

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
155

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

1,070,642 $

(17,788) $

1,069,785 $

18,645 $

857

17,613

859,084

399,496

456,365

3,223

402,719

17,613

1,929,726

381,708

1,526,150

21,868

403,576

-
497,615
1,761,897
2,259,512

4,329,009
58,209,203
2,996,888 10,510,862
76,045,962

(6,117)
2,124,368
0 2,548,753
4,667,004

4,325,352
55,795,382
2,996,888 7,936,366
71,053,988

9,774
289,453
0 25,743
324,970

3,657
2,413,821
0 2,574,496
4,991,974

-

4,405,958

-

7,442,287

-

11,848,245

(1,000) 460,489 459,489

4,405,631 6,972,510 11,378,141

1,327 9,288 10,615

327 469,777 470,104

-

0

0

0

(11,808)

0

0

0

103,043

103,043

103,043

0

91,235

103,043

103,043

0

$

2,368,360 $

89,926,976 $

5,611,244 $

83,958,279 $

0 0 0 0
357,453 $

0 0 103,043 103,043
5,968,697

156

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Defense, Department of
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Departmental Administration
Military Readiness State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Military Readiness
Youth Educational Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Youth Educational Services
Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

$

5,571 $

-$

(5,571) $

17,613

(17,613)

-

23,184

(17,613)

(5,571)

2,171 -
2,171

62,220
497,615
1,762,730
2,322,565

-
(497,615)
(1,761,897)
(2,259,512)

(62,220)
-
(833)
(63,053)

7,615
(167,530)
(681,751)
(841,666)

11,960 -
11,960

-

(11,960)

53,161

-

-

21,078

-

(11,960)

74,239

487
(11,808) 103,043
91,722

-
11,808 (103,043)
(91,235)

(487)
-
(487)

5,407
14,788 -
20,195

Budget Unit Totals

$

2,449,431 $

(2,368,360) $

(81,071) $

(745,061)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
157

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(2,030) $

857 $

998 $

-$

25,799

-

402,719

428,518

428,518

25,799

(2,030)

403,576

429,516

428,518

998 $ -
998

998 428,518 429,516

-
(11,011)
103,043
92,032

(192)
(575)
-
(767)

3,657
2,413,821
0 2,574,496
4,991,974

11,080
2,234,705
0 1,995,788
4,241,573

-
2,234,705
1,995,788
4,230,493

11,080
-
-
11,080

11,080
2,234,705
0 1,995,788
4,241,573

-

(15,072)

327

38,416

-

-

(22,608)

469,777

468,247

468,247

-

(37,680)

470,104

506,663

468,247

38,416 -
38,416

38,416 468,247 506,663

-
(14,788) (103,043)
(117,831)

$

0$

-
(40,477) $

0 0 103,043 103,043
5,968,697 $

5,407 0 0
5,407
5,183,159 $

-
5,127,258 $

5,407 -
5,407
55,901 $

5,407 0 0
5,407
5,183,159

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves
Armory Funds Billeting Operations Counter Drug Asset Seizures-Local Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

3,131,470 $

760,233 1,210,309
25,246

-

$

5,127,258 $

-$
-
55,901
55,901 $

3,131,470
760,233 1,210,309
25,246
55,901
5,183,159

158

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

Driver Services, Department of
Customer Service Support State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Customer Service Support
License Issuance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total License Issuance
Regulatory Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Regulatory Compliance
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

8,873,366 $

8,720,837 $

8,720,837 $

8,286,483

0 500,857
9,374,223

0 500,857
9,221,694

303,816 500,857
9,525,510

360,625 527,013
9,174,121

47,826,890
0
0 1,827,835
49,654,725

44,031,611
0
0 1,827,835
45,859,446

44,031,611
843,723
74,054 2,108,951
47,058,339

44,030,124
843,723
74,054 2,108,952
47,056,853

2,551,505
0 515,348 3,066,853

952,514
0 515,348 1,467,862

952,514
68,259 538,106 1,558,879

952,504
68,258 538,106 1,558,868

$

62,095,801 $

56,549,002 $

58,142,728 $

57,789,842

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
159

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

8,286,483 $

(434,354)

8,285,163 $

435,674 $

1,320

0

360,625

0

527,013

0

9,174,121

56,809 26,156
(351,389)

303,816 500,857
9,089,836

0 0
435,674

56,809 26,156
84,285

0

44,030,124

(1,487)

44,030,124

1,487

0

0

843,723

0

843,723

0

0

0

74,054

0

74,054

0

0

0

2,108,952

1

2,108,951

0

1

0

47,056,853

(1,486)

47,056,852

1,487

1

0

952,504

0

68,258

0

538,106

0

1,558,868

(10)

947,369

(1)

68,258

0

538,106

(11)

1,553,733

5,145
1 0 5,146

5,135
0 0 5,135

$

0$

57,789,842 $

(352,886) $

57,700,421 $

442,307 $

89,421

160

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Driver Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Customer Service Support State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Customer Service Support
License Issuance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total License Issuance
Regulatory Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Regulatory Compliance

$

4,763 $

-
4,763

151,694
-
265
151,959

-
284,214 284,214

-$
-

(4,763) $
(4,763)

3,336
3,336

-

(151,694)

220,499

-

-

-

-

-

-

-

(265)

-

-

(151,959)

220,499

-

-

-

-

-

-

-

(284,214)

217

-

(284,214)

217

Budget Unit Totals

$

440,936 $

0$

(440,936) $

224,052

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
161

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

(3,336) $

(26,157)
(29,493)

(220,499)
-
-
(220,499)

1,320 $ 56,809 26,156 84,285
0 0 0 1 1

1,320 $ 56,809
(1) 58,128
0 0 0 1 1

-$ 56,809
56,809
-

-
(217) (217)

$

(250,209) $

5,135 0 0
5,135
89,421 $

5,135 0 0
5,135
63,264 $

-
56,809 $

1,320 $ (1)
1,319
1 1

1,320 56,809
(1) 58,128
0 0 0 1 1

5,135 -
5,135
6,455 $

5,135 0 0
5,135
63,264

Summary of Ending Fund Balance

Reserved

Federal Financial Assistance

$

Unreserved, Undesignated

Surplus

Total Ending Fund Balance - June 30

$

56,809 $ -
56,809 $

-$ 6,455 6,455 $

56,809 6,455 63,264

162

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

Early Care and Learning, Department of
Child Care Services State Appropriation State General Funds Lottery Funds Federal Funds Child Care & Development Block Grant Federal Funds Not Specifically Identified Other Funds
Total Child Care Services
Nutrition Federal Funds Federal Funds Not Specifically Identified
Pre-Kindergarten Program State Appropriation Lottery Funds Federal Funds Child Care & Development Block Grant Federal Funds Not Specifically Identified Other Funds
Total Pre-Kindergarten Program
Quality Initiatives Federal Funds Child Care & Development Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Child Care & Development Block Grant Other Funds
Total Quality Initiatives
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

3,944,272 $

1,302,998 $

1,302,998 $

1,300,492

-

-

-

-

4,022,917 -
55,000
8,022,189

6,585,475
7,888,473

5,724,479 -
13,971
7,041,448

5,721,971 -
14,722
7,037,185

102,000,000

111,967,624

120,167,727

120,167,727

349,596,285
113,953 503,870
-
350,214,108

341,715,959
367,823 150,000
342,233,782

341,715,959
141,273 323,163
9,750
342,190,145

341,715,959
141,273 323,162
9,805
342,190,199

28,000,000 -
-
28,000,000

-
27,988,120
27,988,120

11,216,699 -
5,575,922 118,370
16,910,991

11,216,699 -
5,575,921 140,220
16,932,840

$ 488,236,297 $ 490,077,999 $ 486,310,311 $ 486,327,951

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
163

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

1,300,492 $

(2,506) $

1,300,492 $

2,506 $

0

-

0

0

-

0

0

-

5,721,971

(2,508)

5,721,971

2,508

0

-

0

0

-

0

0

-

14,722

751

13,970

1

752

-

7,037,185

(4,263)

7,036,433

5,015

752

-

120,167,727

0

120,167,727

0

0

-

341,715,959

-

141,273

-

323,162

-

9,805

-

342,190,199

0

341,470,922

0

141,273

(1)

323,162

55

9,750

54

341,945,107

245,037
0 1 0
245,038

245,037
0 0 55
245,092

-

11,216,699

-

0

-

5,575,921

-

140,220

-

16,932,840

0 0
(1) 21,850
21,849

11,216,699 -
5,575,921 118,368
16,910,988

0

0

0

0

1

0

2

21,852

3

21,852

$

0 $ 486,327,951 $

17,640 $ 486,060,255 $

250,056 $

267,696

164

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Early Care and Learning, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Child Care Services State Appropriation State General Funds Lottery Funds Federal Funds Child Care & Development Block Grant Federal Funds Not Specifically Identified Other Funds
Total Child Care Services
Nutrition Federal Funds Federal Funds Not Specifically Identified

$

-$

-

6,462
6,462

-

-$

-$

-

-

-

-

-

-

180

-

-

-

-

(6,462)

-

-

(6,462)

180

-

-

561,991

Pre-Kindergarten Program State Appropriation Lottery Funds Federal Funds Child Care & Development Block Grant Federal Funds Not Specifically Identified Other Funds
Total Pre-Kindergarten Program
Quality Initiatives Federal Funds Child Care & Development Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Child Care & Development Block Grant Other Funds
Total Quality Initiatives

2,150,647
1,070 2,151,717
-
-

-

(2,150,647)

-

-

-

-

-

(1,070)

-

(2,151,717)

-

-

-

-

-

-

-

-

-

-

351,098
351,098
-
-

Budget Unit Totals

$

2,158,179 $

0$

(2,158,179) $

913,269

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
165

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

0$

0$

-$

-$

0

-

0

0

-

-

0

-

0

180

180

-

180

-

0

0

-

-

0

-

752

752

-

752

752

-

752

932

180

752

932

-

0

561,991

417,582

144,409

561,991

(138,977)
-
(138,977)

245,037
0 0 55
245,092

457,158
0 0 55
457,213

-

457,158

457,158

-

-

0

-

-

0

-

55

55

-

457,213

457,213

-
-
-

$

(138,977) $

0 0
0 21,852 21,852
267,696 $

0 0
0 21,852 21,852
1,041,988 $

-
20,500 20,500
438,262 $

-
1,352 1,352
603,726 $

0 0
0 21,852 21,852
1,041,988

Summary of Ending Fund Balance
Reserved Federal Financial Assistance Other Reserves Infant and Toddler Certification
Unreserved, Undesignated Surplus - Regular Surplus - Lottery for Eductation

$

417,762 $

-$

417,762

20,500

-

20,500

-

146,568

146,568

-

457,158

457,158

Total Ending Fund Balance - June 30

$

438,262 $

603,726 $

1,041,988

166

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

Economic Development, Department of
Departmental Administration State Appropriation State General Funds
Business Recruitment and Expansion State Appropriation State General Funds Other Funds
Total Business Recruitment and Expansion
Film, Video and Music State Appropriation State General Funds
Innovation and Technology State Appropriation State General Funds
International Relations and Trade State Appropriation State General Funds
Small and Minority Business Development State Appropriation State General Funds Other Funds
Total Small and Minority Business Development
Tourism State Appropriation State General Funds Other Funds
Total Tourism

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

5,158,567 $

4,151,443 $

4,151,443 $

4,141,345

9,484,984 -
9,484,984
1,061,039

8,747,049 -
8,747,049
987,702

8,747,049 3,020,918 11,767,967
987,702

8,714,049 3,020,918 11,734,967
987,702

1,550,028

1,345,274

1,345,274

1,345,274

2,078,571

1,975,142

1,975,142

1,975,142

876,510 20,244 896,754
11,470,926 -
11,470,926

849,443 20,244 869,687
10,684,793 -
10,684,793

849,443 20,244 869,687
10,684,793 109,001
10,793,794

842,945 20,244 863,189
10,679,118 109,001
10,788,119

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
167

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

4,141,345 $

(10,098) $

4,140,948 $

10,495 $

397

-

8,714,049

-

3,020,918

-

11,734,967

-

987,702

(33,000) 0
(33,000)
0

8,712,854 3,020,918 11,733,772
987,016

34,195 0
34,195
686

1,195 0
1,195
686

-

1,345,274

0

1,343,492

1,782

1,782

-

1,975,142

0

1,974,404

738

738

-

842,945

-

20,244

-

863,189

-

10,679,118

-

109,001

-

10,788,119

(6,498) 0
(6,498)
(5,675) 0
(5,675)

841,187 20,244 861,431
10,677,537 109,001
10,786,538

8,256 0
8,256
7,256 0
7,256

1,758 0
1,758
1,581 0
1,581

168

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

Economic Development, Department of
Payments to Aviation Hall of Fame State Appropriation State General Funds
Payments to Georgia Medical Center Authority State Appropriation State General Funds
Payments to Georgia Music Hall of Fame Authority State Appropriation State General Funds
Payments to Georgia Sports Hall of Fame Authority State Appropriation State General Funds
Civil War Commission State Appropriation State General Funds
Program Not Identified State Appropriation State General Funds Other Funds
Total Program Not Identified
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

44,550

40,134

40,134

40,057

300,000

295,684

295,684

295,115

586,208

527,605

527,605

526,590

512,329

461,900

461,900

461,012

25,000

23,578

23,578

23,533

-

-

-

-

-

-

-

-

-

-

-

-

$

33,168,956 $

30,109,991 $

33,239,910 $

33,182,045

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
169

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

40,057

(77)

40,057

77

0

-

295,115

(569)

295,115

569

0

-

526,590

(1,015)

526,590

1,015

0

-

461,012

(888)

461,012

888

0

-

23,533

(45)

23,533

45

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

$

0$

33,182,045 $

(57,865) $

33,173,908 $

66,002 $

8,137

170

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Economic Development, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration State Appropriation State General Funds

$

1,281 $

-$

(1,281) $

-

Business Recruitment and Expansion State Appropriation State General Funds Other Funds
Total Business Recruitment and Expansion
Film, Video and Music State Appropriation State General Funds

1,989 -
1,989
11

-

(1,989)

13,750

-

-

-

-

(1,989)

13,750

-

(11)

-

Innovation and Technology State Appropriation State General Funds

28

-

(28)

583

International Relations and Trade State Appropriation State General Funds

3,715

-

(3,715)

-

Small and Minority Business Development State Appropriation State General Funds Other Funds
Total Small and Minority Business Development
Tourism State Appropriation State General Funds Other Funds
Total Tourism

1,735 -
1,735
2,618 -
2,618

-

(1,735)

83

-

-

-

-

(1,735)

83

-

(2,618)

103

-

-

-

-

(2,618)

103

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
171

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

397 $

397 $

-$

397 $

397

(13,750) -
(13,750)

1,195 0
1,195

1,195 0
1,195

-

1,195

1,195

-

-

0

-

1,195

1,195

-

686

686

-

686

686

(583)

1,782

1,782

-

1,782

1,782

-

738

738

-

738

738

(83)

1,758

-

0

(83)

1,758

1,758 0
1,758

-

1,758

1,758

-

-

0

-

1,758

1,758

(103) -
(103)

1,581 0
1,581

1,581 0
1,581

-

1,581

1,581

-

-

0

-

1,581

1,581

172

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Economic Development, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Payments to Aviation Hall of Fame State Appropriation State General Funds

-

-

-

Payments to Georgia Medical Center Authority State Appropriation State General Funds

-

-

-

Payments to Georgia Music Hall of Fame Authority State Appropriation State General Funds

-

-

-

Payments to Georgia Sports Hall of Fame Authority State Appropriation State General Funds
Program Not Identified State Appropriation State General Funds Other Funds
Total Program Not Identified
Agencies Attached for Administrative Puposes

-

-

-

40

-

(40)

-

-

-

40

-

(40)

Civil War Commission State Appropriation State General Funds

-

-

-

Prior Period Adjustments
-
-
-
900 900
-

Budget Unit Totals

$

11,417 $

0$

(11,417) $

15,419

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
173

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

-

0

900

900

-

900

-

0

900

900

-

900

-

$

(14,519) $

0 8,137 $

0 9,037 $

Summary of Ending Fund Balance

Reserved

Other Reserves

$

Unreserved, Undesignated

Surplus

Total Ending Fund Balance - June 30

$

900 $

8,137 $

0 9,037

900 $ -
900 $

-$ 8,137 8,137 $

900 8,137 9,037

174

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

Education, Department of
Academic Coach Program State Appropriation State General Funds
Agricultural Education State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Agricultural Education
Central Office State Appropriation State General Funds Federal Funds TANF Unobligated Balance Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Central Office
Charter Schools State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Charter Schools
Communities in Schools State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Communities in Schools

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

2,621,358 $

2,091,521 $

2,091,521 $

1,991,521

8,757,124
126,577 3,540,002 12,423,703

8,086,707
124,318 3,090,000 11,301,025

8,086,707
124,318 3,090,000 11,301,025

7,936,707
124,318 2,314,431 10,375,456

33,558,613
53,696,847
7,832,201 95,087,661

29,680,064
73,511,666
2,979,649 106,171,379

29,680,064
65,072,329
7,003,854 3,730,274 105,486,521

29,680,064
40,835,458
984,982 2,821,866 74,322,370

2,615,193 7,365,691
9,980,884
1,214,973 -
1,214,973

2,395,768 12,803,723
15,199,491
1,117,775 -
1,117,775

2,395,768 12,803,723
101,586 15,301,077
1,117,775 -
1,117,775

2,245,768 3,258,418
101,586 5,605,772
1,117,775 -
1,117,775

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
175

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

1,991,521 $

(100,000) $

1,988,062 $

103,459 $

3,459

-

7,936,707

-

124,318

-

2,314,431

-

10,375,456

(150,000)
0 (775,569) (925,569)

7,878,134
124,318 2,314,431 10,316,883

208,573
0 775,569 984,142

58,573
0 0 58,573

-
-
399,320 399,320

29,680,064
0 40,835,458
984,982 3,221,186 74,721,690

0
0 (24,236,871)
(6,018,872) (509,088)
(30,764,831)

29,570,965
40,835,458
984,982 2,916,302 74,307,707

109,099
0 24,236,871
6,018,872 813,972
31,178,814

109,099
0 0
0 304,884 413,983

-

2,245,768

(150,000)

2,163,979

231,789

-

3,258,418

(9,545,305)

3,258,418

9,545,305

-

101,586

0

18,892

82,694

-

5,605,772

(9,695,305)

5,441,289

9,859,788

-

1,117,775

0

1,117,774

1

-

0

0

-

0

-

1,117,775

0

1,117,774

1

81,789 0
82,694 164,483
1 0 1

176

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

Education, Department of
Curriculum Development State Appropriation State General Funds
Dropout Prevention State Appropriation State General Funds Other Funds
Total Dropout Prevention
Quality Basic Education Equalization State Appropriation State General Funds
Federal Programs State Appropriation State General Funds Federal Funds TANF Unobligated Balance Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Federal Programs
Georgia Learning Resources System Federal Funds Federal Funds Not Specifically Identified
Georgia Virtual School State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Virtual School
Georgia Youth Science and Technology State Appropriation State General Funds
Governor's Honors Program State Appropriation State General Funds Other Funds
Total Governor's Honors Program

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

1,278,447

1,150,602

1,150,602

1,150,602

-

-

-

-

-

-

-

-

-

-

-

-

436,158,587

436,158,587

436,158,587

436,158,587

-
1,024,026,289
1,024,026,289

-
1,738,943,672
1,738,943,672

-
1,092,798,601
696,623,294 -
1,789,421,895

-
1,068,380,320
675,626,279 -
1,744,006,599

8,351,576

6,153,035

7,596,508

7,596,507

5,260,696 -
722,213 5,982,909
250,000

5,021,722 -
409,685 5,431,407
200,000

5,021,722 -
863,285 5,885,007
200,000

4,871,722 -
862,555 5,734,277
200,000

1,363,366 -
1,363,366

1,353,097 -
1,353,097

1,353,097 -
1,353,097

1,353,097 1,000
1,354,097

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
177

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

1,150,602

0

925,995

224,607

224,607

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

436,158,587

0

436,158,586

1

1

-

0

0

-

0

0

-

0

0

-

0

0

-

1,068,380,320

(24,418,281)

1,068,380,320

24,418,281

0

-

675,626,279

(20,997,015)

675,626,279

20,997,015

0

-

0

0

-

0

0

-

1,744,006,599

(45,415,296)

1,744,006,599

45,415,296

0

-

7,596,507

(1)

7,596,507

1

0

-

4,871,722

-

0

-

862,555

-

5,734,277

-

200,000

(150,000) 0
(730) (150,730)
0

4,696,554 -
334,184 5,030,738
200,000

325,168 0
529,101 854,269
0

175,168 0
528,371 703,539
0

10,987
10,987

1,353,097 11,987
1,365,084

0 11,987
11,987

1,324,869 -
1,324,869

28,228 0
28,228

28,228 11,987
40,215

178

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

Education, Department of
Information Technology Services State Appropriation State General Funds
Quality Basic Education Local Five Mill Share State Appropriation State General Funds
National Board Certification State Appropriation State General Funds
National Science Center and Foundation State Appropriation State General Funds
Non Quality Basic Education Formula Grants State Appropriation State General Funds Revenue Shortfall Reserve for K-12 Needs
Total Non Quality Basic Education Formula Grants
Nutrition State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified
Total Nutrition
Preschool Handicapped State Appropriation State General Funds Revenue Shortfall Reserve for K-12 Needs
Total Preschool Handicapped
Pupil Transportation State Appropriation State General Funds Other Funds
Total Pupil Transportation

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

7,106,850

6,795,729

6,795,729

6,795,729

(1,697,504,730)

(1,697,504,730)

(1,697,504,730)

(1,697,504,730)

7,209,486

6,921,107

7,209,486

7,199,486

500,000

460,000

460,000

450,000

22,670,811 -
22,670,811

16,951,927 341,843
17,293,770

16,951,927 341,843
17,293,770

16,701,927 341,843
17,043,770

38,628,520 468,889,537
507,518,057

28,035,733 538,683,868
566,719,601

28,035,733 552,695,699
4,420,793 585,152,225

28,035,733 542,471,514
824 570,508,071

29,774,733 -
29,774,733

27,705,816 20,000
27,725,816

27,705,816 20,000
27,725,816

27,705,816 20,000
27,725,816

168,378,905 -
168,378,905

141,397,382 -
141,397,382

141,397,382 -
141,397,382

141,397,382 -
141,397,382

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
179

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

6,795,729

0

6,795,729

0

0

-

(1,697,504,730)

0

(1,697,504,744)

14

14

-

7,199,486

(10,000)

7,198,943

10,543

543

-

450,000

(10,000)

450,000

10,000

0

-
-
-
138,743 138,743

16,701,927 341,843
17,043,770
28,035,733 542,471,514
824 570,508,071
27,705,816 20,000
27,725,816
141,397,382 138,743
141,536,125

(250,000) 0
(250,000)

16,664,342 341,843
17,006,185

0 (10,224,185)
(4,419,969) (14,644,154)

28,030,100 542,471,514
824 570,502,438

0

27,705,816

0

20,000

0

27,725,816

0 138,743
138,743

141,397,382 -
141,397,382

287,585 0
287,585
5,633 10,224,185
4,419,969 14,649,787
0 0 0
0 0 0

37,585 0
37,585
5,633 0 0
5,633
0 0 0
0 138,743 138,743

180

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

Education, Department of
Quality Basic Education Program State Appropriation State General Funds Revenue Shortfall Reserve for K-12 Needs American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Funds Stabilization - Education State Grants Other Funds
Total Quality Basic Education Program
Regional Education Service Agencies State Appropriation State General Funds
School Improvement State Appropriation State General Funds Other Funds
Total School Improvement
School Nurses State Appropriation State General Funds
Severely Emotional Disturbed State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Severely Emotional Disturbed
State Interagency Transfers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total State Interagency Transfers
State Schools State Appropriation State General Funds Revenue Shortfall Reserve for K-12 Needs Other Funds
Total State Schools

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

8,049,442,059 -
413,145,927
8,462,587,986

7,217,136,052 167,158,495
-
615,062,644 -
7,999,357,191

7,217,136,052 167,158,495
-
629,602,361 -
8,013,896,908

7,202,596,335 167,158,495
-
629,602,362 -
7,999,357,192

12,093,399

11,243,482

11,243,482

11,243,482

8,335,054 100,000
8,435,054
29,100,000

7,909,278 -
7,909,278
27,936,000

7,620,899 -
7,620,899
27,936,000

7,120,899 -
7,120,899
27,936,000

69,120,674 13,359,858 82,480,532
91,264,040 19,445,076 110,709,116
23,471,312 -
1,649,199 25,120,511

64,155,879 7,983,572 72,139,451
31,884,274 23,930,738 55,815,012
21,835,738 146,280
1,423,122 23,405,140

64,155,879 12,797,775 76,953,654
31,884,274 22,816,494 54,700,768
21,835,738 146,280
1,424,975 23,406,993

64,155,879 12,797,774 76,953,653
31,884,274 22,569,689 54,453,963
21,835,738 146,280
1,436,692 23,418,710

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
181

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

7,202,596,335

-

167,158,495

-

0

-

629,602,362

-

0

7,999,357,192

-

11,243,482

(14,539,717) 0
0
1 0 (14,539,716)

7,202,075,595 167,158,495
-
629,602,362 -
7,998,836,452

0

11,243,482

15,060,457 0 0 (1) 0
15,060,456
0

520,740 0 0 0 0
520,740
0

-

7,120,899

-

0

-

7,120,899

-

27,936,000

(500,000) 0
(500,000)
0

6,109,065 -
6,109,065
27,935,995

1,511,834 0
1,511,834
5

1,011,834 0
1,011,834
5

-
-
3,939,524 3,939,524

64,155,879 12,797,774 76,953,653
31,884,274 22,569,689 54,453,963
21,835,738 146,280
5,376,216 27,358,234

0 (1) (1)
0 (246,805) (246,805)
0 0 3,951,241 3,951,241

64,155,879 12,797,774 76,953,653
31,884,274 22,569,689 54,453,963
21,491,699 146,280
1,388,978 23,026,957

0 1 1
0 246,805 246,805
344,039 0
35,997 380,036

0 0 0
0 0 0
344,039 0
3,987,238 4,331,277

182

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

Education, Department of
Technology/Career Education State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Technology/Career Education
Testing State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Testing
Tuition for Multi-Handicapped State Appropriation State General Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

16,334,539
22,273,772 13,004,468 51,612,779

14,619,141
17,708,583 8,994,899 41,322,623

14,619,141
18,822,827 8,994,899 42,436,867

14,619,141
18,500,648 8,988,807 42,108,596

22,344,085
13,664,544 -
36,008,629

21,692,437
13,273,150 -
34,965,587

21,692,437
13,673,150 -
35,365,587

21,692,437
13,524,017 -
35,216,454

1,658,859

1,592,505

1,592,505

1,502,505

$ 9,464,200,730 $ 9,670,766,535 $ 9,760,746,956 $ 9,642,540,541

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
183

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-
445,875 445,875

14,619,141
18,500,648 9,434,682
42,554,471

0
(322,179) 439,783 117,604

14,616,414
18,500,648 8,988,807 42,105,869

2,727
322,179 6,092
330,998

2,727
0 445,875 448,602

-

21,692,437

0

21,692,437

0

0

-

13,524,017

(149,133)

13,524,017

149,133

0

-

0

0

-

0

0

-

35,216,454

(149,133)

35,216,454

149,133

0

-

1,502,505

(90,000)

1,492,973

99,532

9,532

$

4,934,449 $ 9,647,474,990 $ (113,271,966) $ 9,639,361,621 $ 121,385,335 $

8,113,369

184

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Education, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Academic Coach Program State Appropriation State General Funds

$

53,341 $

-$

(53,341) $

60,623

Agricultural Education State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Agricultural Education
Central Office State Appropriation State General Funds Federal Funds TANF Unobligated Balance Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Central Office
Charter Schools State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Charter Schools
Communities in Schools State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Communities in Schools

47,723 -
47,723
1,355,446 -
443,685 1,799,131
788,467 -
788,467
26,412 -
26,412

-
(399,320) (399,320)
-
-

(47,723) -
(47,723)
(1,355,446) -
(44,365) (1,399,811)
(788,467) -
(788,467)
(26,412) -
(26,412)

55,238 -
55,238
666,821 -
4,287 671,108
18,489 -
18,489
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
185

Other Adjustments

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

3,459 $

64,082 $

-$

64,082 $

64,082

-

-

58,573

113,811

-

113,811

113,811

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

58,573

113,811

-

113,811

113,811

-

(420,634)

109,099

-

-

0

-

-

0

-

-

0

-

-

304,884

-

(420,634)

413,983

355,286
0 0
0 309,171 664,457

-
-
294,600 294,600

355,286
-
14,571 369,857

355,286
0 0
0 309,171 664,457

-

-

81,789

100,278

-

100,278

100,278

-

-

0

0

-

-

82,694

82,694

-

82,694

82,694

-

-

164,483

182,972

-

182,972

182,972

-

-

1

1

-

1

1

-

-

0

0

-

-

0

-

-

1

1

-

1

1

186

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Education, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Curriculum Development State Appropriation State General Funds

653,379

-

(653,379)

Dropout Prevention State Appropriation State General Funds Other Funds

1,342,939 -

-

(1,342,939)

-

-

Total Dropout Prevention

1,342,939

-

(1,342,939)

Quality Basic Education Equalization State Appropriation State General Funds

-

-

-

Federal Programs State Appropriation State General Funds Federal Funds TANF Unobligated Balance Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Federal Programs
Georgia Learning Resources System Federal Funds Federal Funds Not Specifically Identified

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Georgia Virtual School State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Virtual School
Georgia Youth Science and Technology State Appropriation State General Funds

767,389 -
767,389
-

-

(767,389)

-

-

-

-

-

(767,389)

-

-

Governor's Honors Program State Appropriation State General Funds Other Funds
Total Governor's Honors Program

137,458 10,987
148,445

(10,987)
(10,987)

(137,458) -
(137,458)

Prior Period Adjustments
35,719
1,548,578 -
1,548,578
-
-
-
95,437 -
74 95,511
-
310 -
310

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
187

Other Adjustments

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

224,607

260,326

-

260,326

260,326

-

-

0

1,548,578

-

1,548,578

1,548,578

-

-

0

0

-

-

0

-

-

0

1,548,578

-

1,548,578

1,548,578

-

-

1

1

-

1

1

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

175,168

270,605

-

270,605

270,605

-

-

0

0

-

-

0

-

-

528,371

528,445

-

528,445

528,445

-

-

703,539

799,050

-

799,050

799,050

-

-

0

0

-

-

0

-

-

28,228

28,538

-

28,538

28,538

-

-

11,987

11,987

11,987

-

11,987

-

-

40,215

40,525

11,987

28,538

40,525

188

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Education, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Information Technology Services State Appropriation State General Funds

-

-

-

Quality Basic Education Local Five Mill Share State Appropriation State General Funds

6

-

(6)

National Board Certification State Appropriation State General Funds

37,003

-

(37,003)

National Science Center and Foundation State Appropriation State General Funds

-

-

-

Non Quality Basic Education Formula Grants State Appropriation State General Funds Revenue Shortfall Reserve for K-12 Needs

338,125 -

-

(338,125)

-

-

Total Non Quality Basic Education Formula Grants

338,125

-

(338,125)

Nutrition State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified
Total Nutrition
Preschool Handicapped State Appropriation State General Funds Revenue Shortfall Reserve for K-12 Needs

-
313,447 -

-

-

-

-

-

-

-

-

-

(313,447)

-

-

Total Preschool Handicapped

313,447

-

(313,447)

Pupil Transportation State Appropriation State General Funds Other Funds
Total Pupil Transportation

6

-

(6)

138,743

(138,743)

-

138,749

(138,743)

(6)

Prior Period Adjustments
679,922
-
5,603
-
84,937 -
84,937
-
687,578 -
687,578
(138,743) (138,743)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
189

Other Adjustments

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

0

679,922

-

679,922

679,922

-

-

14

14

-

14

14

-

-

543

6,146

-

6,146

6,146

-

-

0

0

-

-

0

-

-

37,585

122,522

-

122,522

122,522

-

-

0

0

-

-

0

-

-

37,585

122,522

-

122,522

122,522

-

-

5,633

5,633

-

5,633

5,633

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

5,633

5,633

-

5,633

5,633

-

-

0

687,578

-

687,578

687,578

-

-

0

0

-

-

0

-

-

0

687,578

-

687,578

687,578

-

-

0

0

-

-

0

-

-

138,743

0

-

-

0

-

-

138,743

0

-

-

0

190

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Education, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Quality Basic Education Program State Appropriation State General Funds Revenue Shortfall Reserve for K-12 Needs American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Funds Stabilization - Education State Grants Other Funds
Total Quality Basic Education Program
Regional Education Service Agencies State Appropriation State General Funds

2,196,809 -
2,196,809
2

-

(2,196,809)

-

-

-

-

-

-

-

-

-

(2,196,809)

-

(2)

School Improvement State Appropriation State General Funds Other Funds
Total School Improvement
School Nurses State Appropriation State General Funds

531,018 -
531,018
-

-

(531,018)

-

-

-

(531,018)

-

-

Severely Emotional Disturbed State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Severely Emotional Disturbed
State Interagency Transfers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total State Interagency Transfers
State Schools State Appropriation State General Funds Revenue Shortfall Reserve for K-12 Needs Other Funds
Total State Schools

3,137 -
3,137
894,458 -
894,458
1,427,452 -
4,004,619 5,432,071

-
-
(3,939,524) (3,939,524)

(3,137) -
(3,137)
(894,458) -
(894,458)
(1,427,452) -
(65,096) (1,492,548)

Prior Period Adjustments
1,524 -
1,524
-
130,689 -
130,689
-
375 -
375
15,109 -
15,109
55,623 -
308,560 364,183

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
191

Other Adjustments

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

520,740

522,264

-

522,264

522,264

-

-

0

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

520,740

522,264

-

522,264

522,264

-

-

0

0

-

-

0

-

-

1,011,834

1,142,523

-

1,142,523

1,142,523

-

-

0

0

-

-

0

-

-

1,011,834

1,142,523

-

1,142,523

1,142,523

-

-

5

5

-

5

5

-

-

0

375

-

375

375

-

-

0

0

-

-

0

-

-

0

375

-

375

375

-

-

0

15,109

-

15,109

15,109

-

-

0

0

-

-

0

-

-

0

15,109

-

15,109

15,109

-

-

344,039

399,662

-

399,662

399,662

-

-

0

0

-

-

3,987,238

4,295,797

3,938,838

356,959

4,295,797

-

-

4,331,277

4,695,459

3,938,838

756,621

4,695,459

192

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Education, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Technology/Career Education State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Technology/Career Education
Testing State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Testing
Tuition for Multi-Handicapped State Appropriation State General Funds
Total Operating Activity
Prior Year Reserves Not Available for Expenditure Inventories

552,200 -
445,875 998,075
372,237 -
372,237
106 16,882,469
8,041,223

-
(445,875) (445,875)

(552,200)
(552,200)

-

(372,237)

-

-

-

-

-

(372,237)

(4,934,449)
-

(106) (11,948,021)
-

Prior Period Adjustments
354,869 -
(445,875) (91,006)
1,541,914 -
1,541,914
45,973 5,813,634
-

Budget Unit Totals

$

24,923,692 $

(4,934,449) $ (11,948,021) $

5,813,634

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
193

Other Adjustments

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

2,727

357,596

-

357,596

357,596

-

-

0

0

-

-

0

-

-

445,875

0

-

-

0

-

-

448,602

357,596

-

357,596

357,596

-

-

0

1,541,914

-

1,541,914

1,541,914

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

1,541,914

-

1,541,914

1,541,914

-

1,666,097

$

1,666,097 $

(420,634)
(420,634) $

9,532 8,113,369

55,505 13,506,368

4,245,425

0

9,707,320

9,707,320

8,113,369 $

23,213,688 $

13,952,745 $

55,505 9,260,943
-

55,505
13,506,368
0 0 9,707,320

9,260,943 $

23,213,688

Summary of Ending Fund Balance

Reserved

Inventories

$

Other Reserves

GA Partnership for Excellence in Education

Community Food Distribution

Partner Donation for Technology

Instructional Technology

US Senate Youth Program

NASBE - Early Child Education Network

Thinkfinity / Verizon

Smokey Powell Assistive Technology Cente

Unreserved, Undesignated

Surplus

Total Ending Fund Balance - June 30

$

9,707,320 $
160,308 92,356 5,431 8,841 11,987 3,000 24,764
3,938,738
-
13,952,745 $

-$
-
9,260,943
9,260,943 $

9,707,320
160,308 92,356 5,431 8,841 11,987 3,000 24,764
3,938,738
9,260,943
23,213,688

194

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

Employees' Retirement System of Georgia
System Administration Other Funds
Deferred Compensation Other Funds
Georgia Military Pension Fund State Appropriation State General Funds
Public School Employees Retirement System State Appropriation State General Funds Other Funds
Total Public School Employees Retirement System
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

15,739,235 $

16,625,800 $

16,625,800 $

15,243,054

3,248,538

2,720,337

2,935,035

2,935,035

1,358,628

1,433,628

1,433,628

1,433,628

5,828,802 287,500
6,116,302

5,529,000 -
5,529,000

5,529,000 -
5,529,000

5,529,000 -
5,529,000

$

26,462,703 $

26,308,765 $

26,523,463 $

25,140,717

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
195

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

200 $

15,243,254 $

(1,382,546) $

15,243,054 $

1,382,746 $

200

-

2,935,035

0

2,935,035

0

0

-

1,433,628

0

1,433,628

0

0

-

5,529,000

0

5,529,000

0

0

-

0

0

-

0

0

-

5,529,000

0

5,529,000

0

0

$

200 $

25,140,917 $

(1,382,546) $

25,140,717 $

1,382,746 $

200

196

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Employees' Retirement System of Georgia

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

System Administration Other Funds

$

200 $

(200) $

-$

-

Deferred Compensation Other Funds

-

-

-

-

Georgia Military Pension Fund State Appropriation State General Funds

-

-

-

-

Public School Employees Retirement System State Appropriation State General Funds Other Funds
Total Public School Employees Retirement System

-

-

-

-

-

-

-

-

-

-

-

-

Budget Unit Totals

$

200 $

(200) $

0$

0

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
197

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

200 $

200 $

200 $

-$

200

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

$

0$

200 $

200 $

200 $

0$

200

Summary of Ending Fund Balance
Reserved Other Reserves Administrative Costs of Retirment Plans $

200 $

0$

200

198

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

Forestry Commission, State
Commission Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Commission Administration
Forest Management State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Forest Management
Forest Protection State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Forest Protection
Tree Improvement State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Tree Improvement
Tree Seedling Nursery State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Tree Seedling Nursery
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

3,764,919 $

3,492,372 $

3,492,372 $

3,492,372

8,872
3,773,791

34,106 50,012
3,576,490

257,026 36,582
3,785,980

257,024 36,582
3,785,978

3,488,078
6,555,882
707,587 10,751,547

2,576,514
7,161,591
707,587 10,445,692

2,576,514
4,002,946
1,510,923 902,179
8,992,562

2,576,514
4,002,941
1,510,922 899,407
8,989,784

27,210,731
1,964,173
3,484,111 32,659,015

23,217,762
2,526,173
3,484,111 29,228,046

23,217,762
2,019,749
1,418,899 3,590,893 30,247,303

23,161,442
2,019,748
1,418,899 3,593,662 30,193,751

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
83,080
1,433,000 1,516,080

-
83,080
1,433,000 1,516,080

-
150,100
13,629 1,050,304 1,214,033

-
150,098
13,629 1,050,303 1,214,030

$

48,700,433 $

44,766,308 $

44,239,878 $

44,183,543

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
199

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

3,492,372 $

0$

3,492,293 $

79 $

79

-

257,024

-

36,582

-

3,785,978

(2)

257,024

0

35,258

(2)

3,784,575

2 1,324
1,405

0 1,324
1,403

-

2,576,514

-

4,002,941

-

1,510,922

-

899,407

-

8,989,784

0
(5)
(1) (2,772) (2,778)

2,575,609
4,002,941
1,510,922 896,879
8,986,351

905
5
1 5,300 6,211

905
0
0 2,528 3,433

-

23,161,442

-

2,019,748

-

1,418,899

-

3,593,662

-

30,193,751

(56,320)
(1)
0 2,769 (53,552)

23,161,420
2,019,748
1,418,899 3,590,882 30,190,949

56,342
1
0 11 56,354

22
0
0 2,780 2,802

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

150,098

(2)

150,098

2

0

-

13,629

0

13,629

0

0

-

1,050,303

(1)

1,050,258

46

45

-

1,214,030

(3)

1,213,985

48

45

$

0$

44,183,543 $

(56,335) $

44,175,860 $

64,018 $

7,683

200

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Forestry Commission, State

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Commission Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Commission Administration
Forest Management State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Forest Management
Forest Protection State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Forest Protection
Tree Improvement State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Tree Improvement

$

15,628 $

43,495
59,123

4,339
-
933 5,272

5,033
-
8,140 13,173

36
748 784

-$

(15,628) $

40

-

-

-

-

(43,495)

-

-

(59,123)

40

-

(4,339)

-

-

-

-

-

-

-

-

(933)

4,685

-

(5,272)

4,685

-

(5,033)

12,205

-

-

-

-

-

-

-

(8,140)

(2,584)

-

(13,173)

9,621

-

(36)

-

-

-

-

-

(748)

-

-

(784)

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
201

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(40) $

79 $

79 $

-$

79 $

79

-

-

0

0

-

-

1,324

1,324

0

-

(40)

1,403

1,403

-

-

0

-

1,324

1,324

-

1,403

1,403

-

-

-

-

-

-

-

(1,015)

-

(1,015)

-

(12,205)

-

-

-

-

-

-

-

(12,205)

905 0 0
2,528 3,433
22 0 0
2,780 2,802

905 0 0
6,198 7,103
22 0 0
196 218

-

905

905

-

-

0

-

-

0

-

6,198

6,198

-

7,103

7,103

-

22

22

-

-

0

-

-

0

-

196

196

-

218

218

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

202

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Forestry Commission, State

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Tree Seedling Nursery State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Tree Seedling Nursery

-
-
1,855 1,855

-

-

-

-

-

-

-

(1,855)

-

(1,855)

Prior Period Adjustments
-

Total Operating Activity
Prior Year Reserves Not Available for Expenditure Inventories

80,207 213,647

-

(80,207)

14,346

-

-

-

Budget Unit Totals

$

293,854 $

0$

(80,207) $

14,346

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
203

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

-

-

-

(13,260)

23,936

-

$

23,936 $

(13,260) $

0 0 0 45 45 7,683
0 7,683 $

0
0
0 45 45
8,769 0 0
237,583
246,352 $

-
237,583 237,583 $

45 45 8,769
8,769 $

0
0
0 45 45
8,769 0 0
237,583
246,352

Summary of Ending Fund Balance
Reserved Inventories
Unreserved, Undesignated Surplus

$

237,583 $

-

Total Ending Fund Balance - June 30

$

237,583 $

-$ 8,769 8,769 $

237,583 8,769
246,352

204

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

Governor, Office of the
Governor's Office State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Governor's Office
Governor's Emergency Fund State Appropriation State General Funds
Planning and Budget, Governor's Office of State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Planning and Budget, Governor's Office of
Agencies Attached for Administrative Purposes
Arts, Georgia Council for the State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Arts, Georgia Council for the
Child Advocate, Office of the State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Child Advocate, Office of the

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

6,687,191 $

6,223,109 $

6,223,109 $

6,033,816

5,196,851

5,196,851

13,372,004

11,295,378

100,000
11,984,042

100,000
11,519,960

8,707,717 135,206
28,438,036

4,095,910 160,329
21,585,433

3,469,576

30,817,966

3,279,576

-

8,266,331
8,266,331

7,588,912
7,588,912

7,588,912
10,808 354,957 7,954,677

7,523,792
8,788 340,174 7,872,754

2,595,127 659,400 10,000
3,264,527
989,167 179,558
25 1,168,750

2,324,083 659,400 -
2,983,483
873,525 89,558
25 963,108

2,324,083 833,433 342,000 32,713
3,532,229
873,525 284,638
2,225 1,160,388

2,310,693 828,435 342,000 5,441
3,486,569
865,053 178,136
1,650 1,044,839

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
205

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

6,033,816 $

(189,293) $

5,577,601 $

645,508 $

456,215

313,022

11,608,400

(1,763,604)

11,608,400

1,763,604

0

-
313,022

4,095,910 160,329
21,898,455

(4,611,807) 25,123
(6,539,581)

4,095,910 131,181
21,413,092

4,611,807 4,025
7,024,944

0 29,148
485,363

-

0

(3,279,576)

-

3,279,576

0

-

7,523,792

(65,120)

7,523,791

65,121

1

-

8,788

(2,020)

8,788

2,020

0

-

340,174

(14,783)

340,174

14,783

0

-

7,872,754

(81,923)

7,872,753

81,924

1

1,805
37,964 39,769
1,657 1,101 2,758

2,310,693 830,240 342,000 43,405
3,526,338
865,053 179,793
2,751 1,047,597

(13,390) (3,193) 0 10,692 (5,891)
(8,472) (104,845)
526 (112,791)

2,310,693 819,136 342,000 30,152
3,501,981
847,860 179,793
1,531 1,029,184

13,390 14,297
0 2,561 30,248
25,665 104,845
694 131,204

0 11,104
0 13,253 24,357
17,193 0
1,220 18,413

206

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

Governor, Office of the
Equal Opportunity, Georgia Commission on State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Equal Opportunity, Georgia Commission on
Consumer Affairs, Governor's Office of State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Consumer Affairs, Governor's Office of
Emergency Management Agency, Georgia State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Emergency Management Agency, Georgia
Office of Homeland Security State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Office of Homeland Security
Office of the State Inspector General State Appropriation State General Funds Other Funds
Total Office of the State Inspector General

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

598,470 407,000
1,005,470
7,499,078 -
1,572,903 9,071,981
2,366,978 -
29,703,182 -
807,856 32,878,016
446,219 -
446,219
720,845 -
720,845

527,218
407,000 -
934,218

527,218
535,728 247
1,063,193

522,151
463,046 297
985,494

6,691,060
1,572,903 8,263,963

6,691,060
1,150 1,903,219 8,595,429

6,678,349
16,484 2,161,810 8,856,643

2,082,176 -
29,703,182 -
807,856 32,593,214

29,620,566 -
116,289,169 477,908
12,599,734 158,987,377

29,600,263 -
114,553,735 292,344 944,752
145,391,094

389,138 -
389,138

389,138 85,023 474,161

388,390 78,804 467,194

655,429 -
655,429

655,429 262
655,691

648,846 298
649,144

Professional Standards Commission, Georgia State Appropriation State General Funds Federal Funds Child Care and Development Block Grant Federal Funds Not Specifically Identified Other Funds
Total Professional Standards Commission, Georgia

6,573,736
411,930
500
6,986,166

5,928,776
411,930
500
6,341,206

5,928,776
3,469,725
23,596
9,422,097

5,917,375
2,316,920
22,909
8,257,204

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
207

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-
1,012,316 1,012,316
13,157,728
82,270 13,239,998
-
-

522,151 463,046
297 985,494
6,678,349 16,484
3,174,126 9,868,959
29,600,263 13,157,728 114,553,735
292,344 1,027,022 158,631,092
388,390 78,804
467,194
648,846 298
649,144

(5,067)
(72,682) 50
(77,699)

483,701
463,046 224
946,971

(12,711)
15,334 1,270,907 1,273,530

6,678,348
664 1,658,187 8,337,199

(20,303) 13,157,728 (1,735,434)
(185,564) (11,572,712)
(356,285)

2,225,490 10,748,440 114,553,735
292,344 994,011 128,814,020

(748) (6,219) (6,967)

388,390 78,804 467,194

(6,583) 36
(6,547)

581,530 -
581,530

43,517 72,682
23 116,222
12,712 486
245,032 258,230
27,395,076 (10,748,440)
1,735,434 185,564
11,605,723 30,173,357
748 6,219 6,967
73,899 262
74,161

38,450 0
73 38,523
1 15,820 1,515,939 1,531,760
27,374,773 2,409,288 0 0 33,011 29,817,072
0 0 0
67,316 298
67,614

-
2,762
2,762

5,917,375
0 2,316,920
25,671
8,259,966

(11,401)
0 (1,152,805)
2,075
(1,162,131)

5,913,080
2,316,920
22,753
8,252,753

15,696
0 1,152,805
843
1,169,344

4,295
0 0 2,918
7,213

208

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

Governor, Office of the
Student Achievement, Office of State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Student Achievement, Office of
Children and Families, Governor's Office for State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Temporary Assistance for Needy Families Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Children and Families, Governor's Office for
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

1,095,421 -
1,095,421

1,000,861 -
1,000,861

1,000,861 -
1,000,861

993,806 -
993,806

7,677,553
-
1,241,680 6,956,237
15,875,470

4,048,984
-
7,025,902
3,814,350 14,889,236

4,048,984
-
3,814,350 9,888,394
329,124 3,298,862 21,379,714

4,037,734
-
3,831,287 4,937,305
257,932 42,478 13,106,736

$

96,232,814 $ 118,940,694 $ 245,943,429 $ 212,696,910

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
209

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

993,806

-

0

-

993,806

(7,055) 0
(7,055)

921,728 -
921,728

79,133 0
79,133

72,078 0
72,078

-
9,558,020
7,924
12,919 9,578,863

4,037,734
9,558,020
3,831,287 4,945,229
257,932 55,397 22,685,599

(11,250)
9,558,020
16,937 (4,943,165)
(71,192) (3,243,465) 1,305,885

2,627,178
109,716
3,813,787 4,738,461
257,932 3,073,798 14,620,872

1,421,806
(109,716)
563 5,149,933
71,192 225,064 6,758,842

1,410,556
9,448,304
17,500 206,768
0 (3,018,401) 8,064,727

$

24,189,488 $ 236,886,398 $

(9,057,031) $ 196,759,277 $

49,184,152 $

40,127,121

210

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Governor, Office of the

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Governor's Office State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Governor's Office
Governor's Emergency Fund State Appropriation State General Funds

$

369,563 $

-$

(369,563) $

313,022

(313,022)

-

60,683
743,268

-
(313,022)

(60,683)
(430,246)

-

-

-

3,916 -
35 3,951
-

Planning and Budget, Governor's Office of State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Planning and Budget, Governor's Office of
Agencies Attached for Administrative Purposes

89,819
64 89,883

-

(89,819)

31,150

-

-

-

-

(64)

300

-

(89,883)

31,450

Arts, Georgia Council for the State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Arts, Georgia Council for the
Child Advocate, Office of the State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Child Advocate, Office of the

53,957 1,805 -
37,964 93,726
41,621 1,657 1,101
44,379

(1,805)
(37,964) (39,769)
(1,657) (1,101) (2,758)

(53,957) -
(53,957)
(41,621) -
(41,621)

21,258 (9,299)
11,959
592 1,657
2,249

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
211

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

456,215 $

460,131 $

-$

460,131 $

460,131

-

0

0

-

-

0

-

0

0

-

29,148

29,183

-

485,363

489,314

-

-

0

-

29,183

29,183

-

489,314

489,314

-

0

0

-

-

0

(28,595)
(28,595)

1

2,556

0

0

0

300

1

2,856

-

2,556

2,556

-

-

0

-

300

300

-

2,856

2,856

-

0

21,258

-

21,258

21,258

-

11,104

1,805

1,805

-

1,805

-

0

0

-

-

13,253

13,253

13,253

-

0

-

13,253

-

24,357

36,316

15,058

21,258

36,316

-

17,193

17,785

-

0

1,657

-

1,220

1,220

-

18,413

20,662

-
1,657 -
1,657

17,785
1,220 19,005

17,785
1,657 1,220 20,662

212

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Governor, Office of the

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Equal Opportunity, Georgia Commission on State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Equal Opportunity, Georgia Commission on
Consumer Affairs, Governor's Office of State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Consumer Affairs, Governor's Office of
Emergency Management Agency, Georgia State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Emergency Management Agency, Georgia
Office of Homeland Security State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified

(1,440)

-

-

-

190

-

(1,250)

-

12,318
1,372,060 1,384,378

-
(1,012,316) (1,012,316)

34,589 13,157,728
(2,375) -
104,140 13,294,082

(13,157,728)
(82,270) (13,239,998)

324

-

-

-

1,440 -
(190) 1,250
(12,318) -
(359,744) (372,062)
(34,589) -
2,375 -
(21,870) (54,084)
(324) -

Total Office of Homeland Security
Office of the State Inspector General State Appropriation State General Funds Other Funds
Total Office of the State Inspector General
Professional Standards Commission, Georgia State Appropriation State General Funds Federal Funds Child Care and Development Block Grant Federal Funds Not Specifically Identified Other Funds
Total Professional Standards Commission, Georgia

324
44,630 175
44,805
32,385 -
3,480 35,865

-
-
(2,762) (2,762)

(324)
(44,630) (175)
(44,805)
(32,385) -
(718) (33,103)

Prior Period Adjustments
543 -
543
60,471 -
114,190 174,661
3,103 13,874
1,011 17,988
2,639 -
2,639
200 -
200
31,292 2
31,294

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
213

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-
(2,968) (2,968)
-
-
-
(20,262) -
(20,262)

38,450 0
73 38,523
1 15,820 1,515,939 1,531,760
27,374,773 2,409,288 0 0 33,011 29,817,072
0 0 0
67,316 298
67,614
4,295 0 0
2,918 7,213

38,993 0
73 39,066
60,472 15,820 1,627,161 1,703,453
27,377,876 2,423,162 0 0 34,022 29,835,060
2,639 0
2,639
67,516 298
67,814
15,325 0 0
2,920 18,245

-
15,820 1,625,195 1,641,015
27,362,876 2,423,162
34,528 29,820,566
-
-
2,683 2,683

38,993 -
73 39,066
60,472 -
1,966 62,438
15,000 -
(506) 14,494
2,639 -
2,639
67,516 298
67,814
15,325 -
237 15,562

38,993 0
73 39,066
60,472 15,820 1,627,161 1,703,453
27,377,876 2,423,162
0 0 34,022 29,835,060
2,639 0
2,639
67,516 298
67,814
15,325 0 0
2,920 18,245

214

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Governor, Office of the

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Student Achievement, Office of State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Student Achievement, Office of
Children and Families, Governor's Office for State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Temporary Assistance for Needy Families Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Children and Families, Governor's Office for

30,750 -
30,750
9,558,020
7,924
12,919 9,578,863

-
(9,558,020)
(7,924)
(12,919) (9,578,863)

(30,750) -
(30,750)
-

Prior Period Adjustments
73,674 -
73,674
45,482 -
1,220,412 -
97,285 1,363,179

Budget Unit Totals

$

25,339,073 $ (24,189,488) $

(1,149,585) $

1,713,787

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
215

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

(56,081) -
(56,081)

72,078 0
72,078

89,671 0
89,671

-

89,671

89,671

-

-

0

-

89,671

89,671

-

1,410,556

1,456,038

1,456,038

-

1,456,038

-

9,448,304

9,448,304

6,527,188

2,921,116

9,448,304

-

17,500

17,500

17,500

-

206,768

1,427,180

1,427,180

-

17,500

-

1,427,180

-

0

0

-

(3,018,401)

(2,921,116)

-

-

0

-

(2,921,116)

(2,921,116)

-

8,064,727

9,427,906

9,427,906

-

9,427,906

$

(107,906) $

40,127,121 $

41,733,002 $

40,908,885 $

824,117 $

41,733,002

Summary of Ending Fund Balance

Reserved

Federal Financial Assistance

$

Other Reserves

Georgia Council for the Arts

Professional Standard Commission

Georgia Emergency Management Agency

Office of Consumer Affairs

Governor's Office for Children and Families

Unreserved, Undesignated

Surplus

Total Ending Fund Balance - June 30

$

1,463,962 $
13,253 2,683
29,820,566 1,625,195 7,983,226
-
40,908,885 $

-$
-
824,117
824,117 $

1,463,962
13,253 2,683
29,820,566 1,625,195 7,983,226
824,117
41,733,002

216

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

Human Services, Department of
Departmental Administration State Appropriation State General Funds Tobacco Settlement Funds Brain and Spinal Injury Trust Funds Federal Funds CCDF Mandatory & Matching Funds Child Care and Development Block Grant Community Mental Health Services Block Grant Community Services Block Grant Foster Care Title IV-E Low-Income Home Energy Assistance Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Prevention and Treatment of Substance Abuse Block Grant Social Services Block Grant Temporary Assistance for Needy Families Block Grant TANF - Block Grant Unobligated Balance Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Adolescent and Adult Health Promotion State Appropriation State General Funds Tobacco Settlement Funds Federal Funds CCDF Mandatory & Matching Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adolescent and Adult Health Promotion

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

38,819,022 $

131,795

-

2,921,700 1,596,094
208,678 7,619,238 278,799
11,781,646
9,932,798 10,183,572 26,851,823 6,962,350
117,287,515

35,725,003 $ -

35,725,003 $ -

35,725,003 -

1,947,947 209,161 122,976
7,616,228 -
4,572,153 -
2,444,532 10,183,572
19,222,978 4,100,585
86,145,135

1,802,449 2,090,976
71,704 9,006,793 119,395
3,777,178
2,735,326 12,959,254 23,965,352 19,507,261
111,760,691

3,462,417 48,754 71,704
8,700,459 118,002 -
3,081,827 -
2,735,325 8,572,172
107,921,184 19,494,917
189,931,764

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
217

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

40,000 $

35,765,003 $

40,000 $

35,726,375 $

-

0

0

-

-

0

0

-

(1,372) $ 0 0

38,628 0 0

-
40,000

3,462,417 48,754 0 71,704
8,700,459 118,002 0
3,081,827 0 0
2,735,325 8,572,172
0 107,921,184 19,494,917
189,971,764

1,659,968 (2,042,222)
0 0 (306,334) (1,393) 0 (695,351) 0 0 (1) (4,387,082) 0 83,955,832 (12,344)
78,211,073

3,462,417 48,754 71,704
8,700,459 118,002 -
3,081,827 -
2,735,325 8,572,172
21,203,881 19,041,717
102,762,633

(1,659,968) 2,042,222
0 0 306,334 1,393 0 695,351 0 0 1 4,387,082 0 2,761,471 465,544
8,998,058

0 0 0 0 0 0 0 0 0 0 0 0 0 86,717,303 453,200
87,209,131

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

218

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

Human Services, Department of
Adoption Services State Appropriation State General Funds Federal Funds Foster Care Title IV-E Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Foster Care Title IV-E Federal Funds Not Specifically Identified Other Funds
Total Adoption Services
Adult Addictive Disease Service State Appropriation State General Funds Federal Funds Medical Assistance Program Prevention and Treatment of Substance Abuse Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adult Addictive Disease Service
Adult Development Disability State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adult Development Disability
Adult Essential Health Treatment State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adult Essential Health Treatment

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

33,316,992
3,351,509 12,000,000 40,341,869
45,000 89,055,370
-
-
-
-
-
-

32,979,004
12,000,000 43,618,198
45,000 88,642,202
-
-
-
-
-
-

31,779,004
15,250,730 38,070,274
3,148,841
46,500 88,295,349
-
-
-
-
-
-

31,779,004
15,250,729 38,070,275
3,145,942
258,381 88,504,331
-
-
-
-
-
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
219

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-
-
-
-
-
-
-
76,000
76,000

31,779,004
0 15,250,729 38,070,275
0 3,145,942
258,381 88,504,331
0
0 0 0 0 0 0
0 0
0 0 0 0 0 0
0 76,000
0 0 0 0 76,000

0
0 (1) 1
0 (2,899) 211,881 208,982
0
0 0 0 0 0 0
0 0
0 0 0 0 0 0
0 76,000
0 0 0 0 76,000

31,779,004
15,250,729 38,070,275
3,145,942
258,381 88,504,331
-
-
-
-
-
-

0
0 1 (1)
0 2,899 (211,881) (208,982)
0
0 0 0 0 0 0
0 0
0 0 0 0 0 0
0 0
0 0 0 0 0

0
0 0 0
0 0 0 0
0
0 0 0 0 0 0
0 0
0 0 0 0 0 0
0 76,000
0 0 0 0 76,000

220

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

Human Services, Department of
Adult Forensic Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Adult Forensic Services
Adult Mental Health Services State Appropriation State General Funds Federal Funds Community Mental Health Services Block Grant Medical Assistance Program Prevention and Treatment of Substance Abuse Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adult Mental Health Services
Adult Nursing Home Services State Appropriation State General Funds Other Funds
Total Adult Nursing Home Services
After School Care State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Other Funds
Total After School Care
Child and Adolescent Addictive State Appropriation State General Funds Federal Funds Medical Assistance Program Prevention and Treatment of Substance Abuse Block Grant Federal Funds Not Specifically Identified Other Funds
Total Child and Adolescent Addictive

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

-
-
-
14,000,000 28,000,000 42,000,000
-

-
-
-
14,000,000
14,000,000
-

-
-
-
14,657,833
14,657,833
-

-
-
-
14,657,832
14,657,832
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
221

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

14,657,832

(1)

14,657,832

1

0

-

0

0

-

0

0

-

14,657,832

(1)

14,657,832

1

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

222

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

Human Services, Department of
Child and Adolescent Development State Appropriation State General Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Child and Adolescent Development
Child and Adolescent Forensic State Appropriation State General Funds Other Funds
Total Child and Adolescent Forensic
Child and Adolescent Mental Health State Appropriation State General Funds State General Funds - Prior Year Federal Funds Community Mental Health Services Block Grant Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Child and Adolescent Mental Health
Child Care Services State Appropriation State General Funds Federal Funds CCDF Mandatory & Matching Funds Child Care and Development Block Grant Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Child Care and Development Block Grant Other Funds
Total Child Care Services
Child Support Services State Appropriation State General Funds Federal Funds Social Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Child Support Services

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

54,262,031
90,698,416 100,619,903
90 600,000 2,405,811
2,500,000
251,086,251

54,262,031
90,698,416 130,219,903
90 600,000 2,405,811
2,500,000
280,686,251

54,262,031
74,712,877 64,592,384
90 600,000 2,405,811
74,481,541 2,500,000
273,554,734

54,262,031
76,648,618 65,037,730
90 -
73,767,766 2,301,577
272,017,812

24,273,903
120,000 77,993,611
3,237,260 105,624,774

20,424,149
120,000 82,662,244
3,237,260 106,443,653

20,424,149
125,000 61,268,564
18,849,473 3,257,510 103,924,696

20,424,149
122,529 57,406,091
17,993,333 3,161,548 99,107,650

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
223

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0

1,329,943
-
1,329,943

0 1,329,943
0 0 0 0
1,329,943

-

54,262,031

-

76,648,618

-

65,037,730

-

90

-

0

-

0

-

73,767,766

-

2,301,577

-

272,017,812

-

20,424,149

-

122,529

-

57,406,091

-

17,993,333

-

3,161,548

-

99,107,650

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

1,329,943

-

0

-

0

-

0

-

0

-

1,329,943

-

0
1,935,741 445,346 0 (600,000)
(2,405,811)
(713,775) (198,423)
(1,536,922)

54,262,031
76,648,607 65,037,730
90 -
73,767,766 2,287,275
272,003,499

0
(2,471) (3,862,473)
(856,140) (95,962)
(4,817,046)

20,415,441
122,529 57,406,218
17,993,439 3,161,548
99,099,175

0
0 0 0 0
0 0 0
0 0
0 0 0 0 0
0
(1,935,730) (445,346) 0 600,000 2,405,811
713,775 212,725 1,551,235
8,708
2,471 3,862,346
856,034 95,962
4,825,521

0
0 0 0 0
0 0 0
0 1,329,943
0 0 0 0 1,329,943
0
11 0 0 0 0
0 14,302 14,313
8,708
0 (127)
(106) 0
8,475

224

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

Human Services, Department of
Child Welfare Services State Appropriation State General Funds State General Funds - Prior Year Federal Funds CCDF Mandatory & Matching Funds Community Services Block Grant Foster Care Title IV-E Medical Assistance Program Social Services Block Grant Temporary Assistance for Needy Families Block Grant TANF - Block Grant Transfers to Social Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Foster Care Title IV-E Medical Assistance Program Other Funds
Total Child Welfare Services
Direct Care Support Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Direct Care Support Services
Elder Abuse Investigations and Prevention State Appropriation State General Funds Federal Funds Social Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Medical Assistance Program Other Funds
Total Elder Abuse Investigations and Prevention
Elder Community Living Services State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Social Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Elder Community Living Services

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

100,022,290 -
734,390 4,000
28,802,951 10,725,764
8,264,167 62,995,915 25,800,000 20,966,410
26,438,482
284,754,369

86,717,685 -
734,390 4,000
39,108,715 3,420,000 8,264,167 62,995,915 25,800,000 20,966,410
24,830,076
272,841,358

84,737,349 -
92,166 2,214
38,329,707 155,800
4,967,836 96,503,389
23,272,206
26,846 -
17,880,887
265,968,400

84,737,349 -
92,701 2,213
33,477,432 156,067
19,871,178 81,649,301
24,737,667
21,544 -
8,798,129
253,543,581

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

14,031,363
2,279,539 793,894
76,015 17,180,811

11,583,116
2,279,539 793,894
500,000 1,611,520 16,768,069

11,583,116
1,406,109 899,728
500,000 2,099,995 16,488,948

11,583,116
947,239 820,856
2,100,039 15,451,250

57,235,190 5,073,877
25,176,378 3,761,430
23,908,635
121,742
115,277,252

54,680,805 5,073,877
13,765,259 3,761,430
23,908,635
11,411,119 -
112,601,125

54,680,805 5,073,877
13,765,259 4,055,175 25,988,407
11,411,119 578,285 75,835
115,628,762

54,680,805 5,073,877
11,969,636 4,000,193 25,961,126
578,285 76,713
102,340,635

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
225

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-
-
11,162,478 11,162,478
-
-
-
-
-
-
-
-

84,737,349 0
92,701 2,213
33,477,432 156,067
19,871,178 81,649,301
0 24,737,667
21,544 0
19,960,607 264,706,059
0
0 0 0
11,583,116
947,239 820,856
0 2,100,039 15,451,250
54,680,805 5,073,877
11,969,636 4,000,193 25,961,126
0 578,285
76,713 102,340,635

0 0
535 (1)
(4,852,275) 267
14,903,342 (14,854,088)
0 1,465,461
(5,302) 0
2,079,720
(1,262,341)

84,362,300 9,185,948
92,701 2,213 33,477,432 156,067 19,871,178 81,649,301
24,737,851
21,544 -
8,796,516
262,353,051

0

-

0

-

0

-

0

-

0
(458,870) (78,872)
(500,000) 44
(1,037,698)

11,582,709
947,239 820,856
2,099,963 15,450,767

0 0
(1,795,623) (54,982) (27,281)
(11,411,119) 0
878
(13,288,127)

54,680,686 5,073,876
11,969,636 4,000,193 25,961,126
578,285
76,713
102,340,515

375,049 (9,185,948)
(535) 1
4,852,275 (267)
(14,903,342) 14,854,088
0 (1,465,645)
5,302 0
9,084,371 3,615,349
0
0 0 0
407
458,870 78,872
500,000 32
1,038,181
119 1
1,795,623 54,982 27,281
11,411,119 0
(878) 13,288,247

375,049 (9,185,948)
0 0 0 0 0 0 0 (184)
0 0 11,164,091 2,353,008
0
0 0 0
407
0 0
0 76 483
119 1
0 0 0
0 0 0 120

226

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

Human Services, Department of
Elder Support Services State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Elder Support Services
Eligibility Determination State Appropriation State General Funds Federal Funds Child Care and Development Block Grant Foster Care Title IV-E Low-Income Home Energy Assistance Medical Assistance Program Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Child Care and Development Block Grant Federal Funds Not Specifically Identified Emergency Contingency Fund for TANF State Program Other Funds
Total Eligibility Determination
Emergency Preparedness/Trauma State Appropriation State General Funds State General Funds - Prior Year Tobacco Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Emergency Preparedness/Trauma
Energy Assistance State Appropriation State General Funds Federal Funds Low-Income Home Energy Assistance Other Funds
Total Energy Assistance

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

819,884 1,117,929
6,946,407
8,884,220

658,328 1,117,929
6,911,268
8,687,525

658,328 1,117,929
7,785,621
9,561,878

658,328 1,117,929
7,597,958
9,374,215

56,622,168
1,982,030
346,557 55,672,662
500,000 4,993,663
4,187,397
124,304,477

55,310,546
900,000 2,882,030
346,557 55,672,662
500,000 4,993,663
4,187,397
124,792,855

55,068,289
284,203 2,882,030
576,415 52,047,662
500,000 5,859,706
23,832
4,187,397
121,429,534

55,068,289
195,794 2,920,284
190,386 44,074,397
427,403 5,524,028
30,527 -
23,831 3,972,769
112,427,708

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
24,281,180 4,384,452
28,665,632

-
24,281,180 4,384,452 28,665,632

-
100,288,547 3,373,664
103,662,211

-
100,287,588 3,412,176
103,699,764

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
227

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

658,328

-

1,117,929

-

7,597,958

-

0

-

0

-

9,374,215

-

55,068,289

-

195,794

-

2,920,284

-

190,386

-

44,074,397

-

427,403

-

5,524,028

-

30,527

-

0

-

23,831

-

3,972,769

-

112,427,708

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

100,287,588

-

3,412,176

-

103,699,764

0 0
(187,663)
0 0 (187,663)

658,328 1,117,913
7,597,958
9,374,199

0
(88,409) 38,254 (386,029) (7,973,265) (72,597) (335,678)
30,527 (23,832) 23,831 (214,628)
(9,001,826)

54,158,096
195,794 2,920,284
190,386 44,074,178
427,403 5,524,028
30,527 -
23,831 3,972,769
111,517,296

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0
(959) 38,512 37,553

-
100,287,588 3,375,307
103,662,895

0 16
187,663
0 0 187,679
910,193
88,409 (38,254) 386,029 7,973,484 72,597 335,678
(30,527) 23,832 (23,831) 214,628 9,912,238
0 0 0
0 0 0 0 0 0
0
959 (1,643)
(684)

0 16
0
0 0 16
910,193
0 0 0 219 0 0
0 0 0 0 910,412
0 0 0
0 0 0 0 0 0
0
0 36,869 36,869

228

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

Human Services, Department of
Epidemiology State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Epidemiology
Child Care Licensing State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Foster Care Title IV-E Medical Assistance Program Federal Funds Not Specifically Identified Temporary Assistance for Needy Family Other Funds
Total Child Care Licensing
Family Violence Services State Appropriation State General Funds Federal Funds Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Family Violence Services
Federal Unobligated Balances Federal Funds TANF - Block Grant Unobligated Balance
Food Stamp Eligibility and Benefits State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Food Stamp Eligibility and Benefits

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

-
-
1,157,575 -
312,568 376,878 1,464,114
70,000 3,381,135
5,001,950
200,470 5,565,244 2,083,044
12,850,708
12,147,452

-
-
1,054,275 -
312,568 376,878 1,464,114 292,711 70,000 3,570,546
4,483,171
200,470 5,865,244 2,083,044
12,631,929
6,289,446

-
-
999,275 -
312,568 -
304,899 -
1,616,742
4,483,171
318,850 5,946,147 2,130,845
12,879,013
-

-
-
999,275 -
223,582 -
392,091 24
1,614,972
4,483,171
309,532 6,036,816 2,189,953
13,019,472
-

37,193,255
54,999,790
12,409 92,205,454

34,542,655
54,999,790
12,409 89,554,854

34,837,070
65,955,314
6,870,412 484,853
108,147,649

34,837,070
56,410,732
6,812,794 519,734
98,580,330

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
229

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

999,275

-

0

-

223,582

-

0

-

0

-

392,091

-

24

-

1,614,972

-

4,483,171

-

309,532

-

6,036,816

-

2,189,953

-

0

-

13,019,472

-

0

0 0
0 0 0 0 0
0 0
(88,986) 0 0
87,192 24
(1,770)
0
(9,318) 90,669 59,108
0 140,459
0

-
-
988,792 -
223,582 -
392,091 -
1,604,465
4,451,490
309,532 6,036,816 2,189,953
12,987,791
-

0 0
0 0 0 0 0
10,483 0
88,986 0 0
(87,192) 0
12,277
31,681
9,318 (90,669) (59,108)
0 (108,778)
0

0 0
0 0 0 0 0
10,483 0
0 0 0 0 24 10,507
31,681
0 0 0 0 31,681
0

-

34,837,070

0

34,837,070

-

56,410,732

(9,544,582)

56,410,732

-

6,812,794

-

519,734

(57,618) 34,881

6,812,794 517,195

-

98,580,330

(9,567,319)

98,577,791

0
9,544,582
57,618 (32,342) 9,569,858

0
0
0 2,539 2,539

230

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

Human Services, Department of
Immunization State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Immunization
Infant and Child Essential Health State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Infant and Child Essential Health
Infant and Child Health Promotion State Appropriation State General Funds Tobacco Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Infant and Child Health Promotion
Infectious Disease Control State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Infectious Disease Control

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
231

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

232

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

Human Services, Department of
Injury Prevention State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Injury Prevention
Inspections and Environmental State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Inspections and Environmental
Out of Home Care State Appropriation State General Funds Federal Funds Foster Care Title IV-E Temporary Assistance for Needy Families Block Grant TANF - Block Grant Unobligated Balance Federal Funds Not Specifically Identified Children's Health Insurance Program American Recovery and Reinvestment Act of 2009 Foster Care Title IV-E Other Funds
Total Out of Home Care
Refugee Assistance State Appropriation State General Funds Federal Funds Not Specifically Identified Other Funds
Total Total Out of Home Care

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

65,834,813
45,010,871 118,205,301
12,332,000
-
-
241,382,985

65,834,813
40,973,397 118,205,301
16,384,474
-
-
241,397,985

65,834,813
26,612,205 118,205,301
7,216,045 4,750,748
3,292,393 -
225,911,505

64,939,884
33,092,655 100,726,100
5,458,307
-
3,375,284 -
207,592,230

4,749,006
-
4,749,006

4,749,006
-
4,749,006

8,806,615
71,348
8,877,963

8,807,041
71,348
8,878,389

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
233

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-
-
-
-
-
821,032 -
821,032
-

0 0
0 0 0 0 0
0
0 0 0 0 0 0
64,939,884
33,092,655 100,726,100
821,032 5,458,307
0
3,375,284 0
208,413,262
0 8,807,041
71,348 8,878,389

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

0

-

(894,929)
6,480,450 (17,479,201)
821,032 (1,757,738) (4,750,748)
82,891 0
(17,498,243)

64,931,198
33,092,655 100,726,100
5,458,307
-
3,375,284 295,905
207,879,449

0

-

426

8,807,041

0

71,348

426

8,878,389

0 0
0 0 0 0 0
0
0 0 0 0 0 0
903,615
(6,480,450) 17,479,201
0 1,757,738 4,750,748
(82,891) (295,905) 18,032,056
0 (426)
0 (426)

0 0
0 0 0 0 0
0
0 0 0 0 0 0
8,686
0 0 821,032 0 0
0 (295,905) 533,813
0 0 0 0

234

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

Human Services, Department of
Substance Abuse Prevention Service State Appropriation State General Funds Federal Funds Prevention and Treatment of Substance Abuse Block Grant Federal Funds Not Specifically Identified Other Funds
Total Substance Abuse Prevention Service
Support for Needy Families - Basic Assistance State Appropriation State General Funds Federal Funds Foster Care Title IV-E Temporary Assistance for Needy Families Block Grant TANF - Block Grant Unobligated Balance Federal Funds Not Specifically Identified Other Funds
Total Support for Needy Families - Basic Assistance
Support for Needy Families - Family Assistance State Appropriation State General Funds State General Funds - Prior Year Federal Funds Community Services Block Grant CCDF Mandatory & Matching Funds Low-Income Home Energy Assistance Medical Assistance Program Temporary Assistance for Needy Families Block Grant TANF - Block Grant Unobligated Balance Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Community Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Support for Needy Families - Family Assistance

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

-
-
-
100,000
31,447,916 25,201,084
-
56,749,000
3,865,357 -
17,185,183 -
29,526,128 -
2,743,225
-
53,319,893

-
-
-
100,000
29,507,269 27,141,731
-
56,749,000
3,429,670 -
17,185,183 -
29,233,417 -
2,743,225
-
52,591,495

-
-
-
100,000
56,649,000
-
56,749,000
6,612,848 -
17,185,183 -
223,410 -
30,329,417 -
1,643,225
26,896,180 -
82,890,263

-
-
-
100,000
51,587,019
813,395 -
52,500,414
6,612,848 -
19,708,170 -
223,409 1,559,332 19,180,178
(461) 1,987,665
26,629,022 -
42,480
75,942,643

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
235

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-
-
-
-
13,391,574 7,081,271 1,864,585
-
22,337,430
-
328,764 -
-
328,764

0

0

0

0

0

0

0

0

0

0

100,000
0 64,978,593 7,894,666 1,864,585
0
74,837,844

0
0 8,329,593 7,894,666 1,864,585
0
18,088,844

6,612,848 0
20,036,934 0
223,409 1,559,332 19,180,178
(461) 1,987,665
26,629,022 0
42,480
76,271,407

0 0
2,851,751 0 (1)
1,559,332 (11,149,239)
(461) 344,440
(267,158) 0
42,480
(6,618,856)

-
-
-
100,000
51,587,019
813,395 -
52,500,414
4,166,220 -
19,708,170 -
223,409 1,559,332 19,129,322
(461) 1,987,665
26,629,022 -
73,402,679

0
0 0 0
0
0
0 5,061,981 (813,395)
0 0
4,248,586
2,446,628 0
(2,522,987) 0 1
(1,559,332) 11,200,095
461 (344,440)
267,158 0 0
9,487,584

0
0 0 0
0
0
0 13,391,574 7,081,271 1,864,585
0
22,337,430
2,446,628 0
328,764 0 0 0
50,856 0 0
0 0 42,480
2,868,728

236

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

Human Services, Department of
Support for Needy Families - Work Assistance State Appropriation State General Funds Federal Funds CCDF Mandatory & Matching Funds Foster Care Title IV-E Medical Assistance Program Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Child Care and Development Block Grant Temporary Assistance for Needy Families Block Grant State Fiscal Stabilization Funds Stabilization Fund - Temporary Assistance for Need Families Other Funds
Total Support for Needy Families - Work Assistance
Vital Records State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Vital Records
Brain and Spinal Injury Trust Fund State Appropriation State General Funds Brain & Spinal Injury Trust Fund - Prior Year Brain & Spinal Injury Trust Fund Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Brain and Spinal Injury Trust Fund
Children's Trust Fund Commission State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Children's Trust Fund Commission

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

7,695,000
6,500 -
17,825,011 2,396,595
-
20,000
27,943,106

3,577,658
17,825,011 2,396,595
-
165,371,000 -
189,170,264

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3,577,658
17,825,011 2,396,595
-
60,000,000 -
83,799,264
-
-
-
-
-
-

3,577,658
(12) -
(219) 19,210,956
349,914
6,345 -
51,247,351 -
74,391,993
-
-
-
-
-
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
237

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-
66,667 -
-
66,667
-
-
708,170
-
451,404 1,159,574
-
-

3,577,658
(12) 0
(219) 19,277,623
349,914
6,345 0
51,247,351 0
74,458,660
0
0 0 0
0 708,170
0
0 451,404 1,159,574
0
0 0 0 0

0
(12) 0
(219) 1,452,612 (2,046,681)
6,345 0
(8,752,649) 0
(9,340,604)
0
0 0 0
0 708,170
0
0 451,404 1,159,574
0
0 0 0 0

3,577,658
19,210,957 349,914
6,345 -
51,247,351 -
74,392,225
-
-
-
-
-
-

0
0 0 0 (1,385,946) 2,046,681
(6,345) 0
8,752,649 0
9,407,039
0
0 0 0
0 0 0
0 0 0
0
0 0 0 0

0
(12) 0
(219) 66,666
0
0 0
0 0 66,435
0
0 0 0
0 708,170
0
0 451,404 1,159,574
0
0 0 0 0

238

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

Human Services, Department of
Developmental Disabilities, Governor's Council on State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Developmental Disabilities, Governor's Council on
Family Connection State Appropriation State General Funds Federal Funds Medical Assistance Program Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Family Connection
Federal Fund Transfers to Other Agencies Federal Funds CCDF Mandatory and Matching Funds Child Care and Development Block Grant Social Services Block Grant Temporary Assistance for Needy Families Block Grant
Total Federal Fund Transfers to Other Agencies
Sexual Offender Review Board State Appropriation State General Funds
Child Fatality Investigations State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Child Fatality Investigations
Special Project - Child Welfare Services Federal Funds Temporary Assistance for Needy Families Block Grant
Total Special Project - Child Welfare Services

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

-

-

-

-

-

-

-

-

-

-

-

-

9,002,243
839,962 1,200,000
-
11,042,205

8,026,869
741,703 1,200,000
-
9,968,572

8,026,869
977,069 1,200,000
-
10,203,938

-

-

1,200,000

-

36,330,706

36,330,706

-

37,901,729

41,940,719

-

39,566,517

39,566,517

-

113,798,952

119,037,942

-

-

-

-
8,011,433 796,406
1,200,000 -
10,007,839
1,200,000 20,837,084 24,100,644 34,579,441 80,717,169
-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

250,000

250,000

-

-

250,000

250,000

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
239

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

0

0

-

0

-

0

0

-

0

-

0

0

-

0

-

0

0

-

0

-

8,011,433

-

796,406

-

1,200,000

-

0

-

0

-

10,007,839

(15,436)
(180,663) 0 0 0
(196,099)

7,951,705
796,406 1,200,000
-
9,948,111

75,164
180,663 0 0 0
255,827

-

1,200,000

0

1,200,000

0

-

20,837,084

(15,493,622)

20,837,084

15,493,622

-

24,100,644

(17,840,075)

24,100,644

17,840,075

-

34,579,441

(4,987,076)

34,579,441

4,987,076

-

80,717,169

(38,320,773)

80,717,169

38,320,773

-

0

0

-

0

0 0 0 0
59,728 0 0 0 0
59,728
0 0 0 0 0
0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

(250,000)

-

250,000

0

-

0

(250,000)

-

250,000

0

240

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

Human Services, Department of
Program Not Identified State Appropriation State General Funds Brain and Spinal Injury Trust Fund Tobacco Settlement Funds Lottery Funds Federal Funds CCDF Mandatory & Matching Funds Child Care and Development Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Low-Income Home Energy Assistance Social Services Block Grant Community Mental Health Services Block Grant Maternal and Child Health Services Block Grant Community Services Block Grant Prevention and Treatment of Substance Abuse Block Grant TANF - Block Grant Unobligated Balance Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified
Agencies Attached for Administrative Purposes
Council On Aging State Appropriation State General Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

800,876

-

-

-

950,157

-

-

-

1,751,033

208,220

185,615

185,615

185,258

$ 1,700,099,835 $ 1,921,181,469 $ 1,935,481,930 $ 1,886,238,284

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
241

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

168,128 -
168,128

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 168,128 800,876 950,157
1,919,161

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 168,128 800,876 950,157
1,919,161

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

168,128

-

0

800,876

-

0

950,157

-

0

1,919,161

-

185,258

(357)

184,316

1,299

942

$

37,490,016 $ 1,923,728,300 $ (11,753,630) $ 1,802,798,992 $ 132,682,938 $ 120,929,308

242

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration State Appropriation State General Funds Brain and Spinal Injury Trust Funds Tobacco Settlement Funds Lottery Funds Federal Funds CCDF Mandatory & Matching Funds Child Care and Development Block Grant Community Mental Health Services Block Grant Community Services Block Grant Foster Care Title IV-E Low-Income Home Energy Assistance Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Prevention and Treatment of Substance Abuse Block Grant Social Services Block Grant Temporary Assistance for Needy Families Block Grant TANF - Block Grant Unobligated Balance Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Adolescent and Adult Health Promotion State Appropriation State General Funds Tobacco Settlement Funds Federal Funds CCDF Mandatory & Matching Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adolescent and Adult Health Promotion

$

1,333,575 $

-

30,384

-

5,442 (1) (296) 207,830 (73,876) 260,941 (503,541) (3,268,339) 465,851
(1,542,030)

(40,000) $ -
-
(40,000)

(1,293,575) $ -
(30,384) -
(5,442) 1 296 (207,830) 73,876 (260,941) 503,541 3,268,339 (465,851)
1,582,030

1,258,255 -
(1,199,999) (2,843,738) 6,036,643
2 139 1,849,821 2,525,752 (11,310,629) (4,573,904)
(8,257,658)

96,029 256,485
1,200,000 -
(1,005) (162,448)
(14,990)
1,374,071

-

(96,029)

284,397

-

(256,485)

112,963

-

(1,200,000)

-

-

-

-

-

-

-

-

-

-

-

1,005

(3,988,509)

-

162,448

1,429,633

-

14,990

(314,911)

-

(1,374,071)

(2,476,427)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
243

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(1,032,846) $

38,628 $

264,037 $

50,000 $

214,037 $

264,037

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

(1,199,999)

(1,199,999)

-

(1,199,999)

-

-

0

(2,843,738)

(2,843,738)

-

(2,843,738)

-

-

0

6,036,643

6,036,643

-

6,036,643

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

2

2

-

2

-

-

0

139

139

-

139

-

-

0

0

-

-

0

-

-

0

1,849,821

1,849,821

-

1,849,821

-

-

0

2,525,752

2,525,752

-

2,525,752

-

-

86,717,303

75,406,674

75,406,674

-

75,406,674

-

-

453,200

(4,120,704)

-

(4,120,704)

(4,120,704)

-

(1,032,846)

87,209,131

77,918,627

81,825,294

(3,906,667)

77,918,627

-

(46,520)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(46,520)

0

237,877

-

0

112,963

-

0

0

0

-

0

0

-

0

0

-

0

0

-

0

(3,988,509)

(3,988,509)

0

1,429,633

1,429,633

0

(314,911)

-

0

(2,522,947)

(2,558,876)

237,877 112,963
(314,911)
35,929

237,877 112,963
0 0 0 0 (3,988,509) 1,429,633 (314,911)
(2,522,947)

244

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Adoption Services State Appropriation State General Funds Federal Funds Foster Care Title IV-E Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Foster Care Title IV-E Federal Funds Not Specifically Identified Other Funds
Total Adoption Services
Adult Addictive Disease Service State Appropriation State General Funds Federal Funds Medical Assistance Program Prevention and Treatment of Substance Abuse Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adult Addictive Disease Service
Adult Development Disability State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adult Development Disability
Adult Essential Health Treatment State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adult Essential Health Treatment

682,357
(4,327)
(596) -
(40,629) 636,805
1,780,600
(44,284)
(781,095) 955,221
3,958,933 -
(11,590) (96,176)
1,195 734,233 4,586,595
360,124
129,062 (29,065)
74,454 534,575

-
-
-
-
-
-
-
(76,000)
(76,000)

(682,357)
4,327
596 -
40,629 (636,805)
(1,780,600)
44,284
781,095 (955,221)
(3,958,933) -
11,590 96,176
(1,195) (734,233) (4,586,595)
(284,124)
(129,062)
29,065 (74,454) (458,575)

Prior Period Adjustments
405,603
4,594
-
410,197
(2,316,277)
(21,913)
46,369 (2,291,821)
(2,168,701) 185
6,715,407 4,546,891
28,705 475,249
168,135
3,714 19,208 695,011

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
245

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-
-
-
-
-
-
-
(76,000)
(76,000)

(145)
-
(145)
(56,854)
(56,854)
(215,374) -
(215,374)
-
-

0
0 0 0 0 0 0 0
0
0
0 0 0 0 0
0
0 0
0 0 0 0 0
0
0 76,000
0 0 0 0
76,000

405,458
0 4,594
0
0 0 0 410,052
(2,373,131)
0 (21,913)
0 0 46,369 (2,348,675)
(2,384,075) 185
0 0 0 0 6,715,407 4,331,517
28,705 475,249
0 168,135
3,714 19,208 695,011

-
4,594
-
4,594
-
(21,913)
(21,913)
-
-
-
168,135
3,714 -
171,849

405,458
-
405,458
(2,373,131)
46,369 (2,326,762)
(2,384,075) 185
6,715,407 4,331,517
28,705 475,249
19,208 523,162

405,458
0 4,594
0
0 0 0 410,052
(2,373,131)
0 (21,913)
0 0 46,369 (2,348,675)
(2,384,075) 185
0 0 0 0 6,715,407 4,331,517
28,705 475,249
0 168,135
3,714 19,208 695,011

246

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Adult Forensic Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Adult Forensic Services
Adult Mental Health Services State Appropriation State General Funds Federal Funds Community Mental Health Services Block Grant Medical Assistance Program Prevention and Treatment of Substance Abuse Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adult Mental Health Services
Adult Nursing Home Services State Appropriation State General Funds Other Funds
Total Adult Nursing Home Services
After School Care State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Other Funds
Total After School Care
Child and Adolescent Addictive State Appropriation State General Funds Federal Funds Medical Assistance Program Prevention and Treatment of Substance Abuse Block Grant Federal Funds Not Specifically Identified Other Funds
Total Child and Adolescent Addictive

141,430 1,903
(22,097) 121,236
2,102,616 1,366,567
(6,424) (805,791) 2,656,968
4,434 (3,135) 1,299
3,180 -
(526,769) (523,589)
456,877 -
456,877

-

(141,430)

-

(1,903)

-

22,097

-

(121,236)

-

(2,102,616)

-

(1,366,567)

-

-

-

-

-

-

-

6,424

-

805,791

-

(2,656,968)

-

(4,434)

-

3,135

-

(1,299)

-

(3,180)

-

-

-

526,769

-

523,589

-

(456,877)

-

-

-

-

-

-

-

-

-

(456,877)

Prior Period Adjustments
98,929 130 -
99,059
(1,283,235) (2,900,838)
131,346 1,252,545 (2,800,182)
5,667 301,028 306,695
(10,819,117) (10,819,117)
646,227 -
646,227

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
247

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

(48,412)

-

-

-

-

-

(48,412)

-

(228,077)

-

-

-

-

-

-

-

-

-

-

-

-

-

(228,077)

-

(5,474)

-

-

-

(5,474)

-

-

-

-

-

-

-

-

-

(903,711)

-

-

-

-

-

-

-

-

-

(903,711)

0

50,517

0

130

0

0

0

50,647

-

50,517

50,517

130

-

130

-

-

0

130

50,517

50,647

0

(1,511,312)

-

(1,511,312)

(1,511,312)

0

(2,900,838)

(2,900,838)

-

(2,900,838)

0

0

-

-

0

0

0

-

-

0

0

0

-

-

0

0

131,346

131,346

-

131,346

0

1,252,545

-

1,252,545

1,252,545

0

(3,028,259)

(2,769,492)

(258,767)

(3,028,259)

0

193

0

301,028

0

301,221

-

193

193

-

301,028

301,028

-

301,221

301,221

0

0

0

0

0

(10,819,117)

0

(10,819,117)

-

-

0

-

-

0

-

(10,819,117)

(10,819,117)

-

(10,819,117)

(10,819,117)

0

(257,484)

0

0

0

0

0

0

0

0

0

(257,484)

-

(257,484)

(257,484)

-

-

0

-

-

0

-

-

0

-

-

0

-

(257,484)

(257,484)

248

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Child and Adolescent Development State Appropriation State General Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Child and Adolescent Development
Child and Adolescent Forensic State Appropriation State General Funds Other Funds
Total Child and Adolescent Forensic
Child and Adolescent Mental Health State Appropriation State General Funds State General Funds - Prior Year Federal Funds Community Mental Health Services Block Grant Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Child and Adolescent Mental Health
Child Care Services State Appropriation State General Funds Lottery Funds Federal Funds CCDF Mandatory & Matching Funds Child Care and Development Block Grant Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Child Care and Development Block Grant Other Funds
Total Child Care Services
Child Support Services State Appropriation State General Funds Federal Funds Social Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Child Support Services

279,223
(45) -
10,394 289,572
12,563 2,583
15,146
4,764,041 1,329,943
(1,300,000) -
29,991 4,823,975
(5,800,755) -
(4,216,365) 192,751 -
52,278 (9,772,091)
75,855
-
(8,851) 67,004

-
-
-
(1,329,943)
(1,329,943)
-
-
-
-
-
-

(279,223)
45 -
(10,394) (289,572)
(12,563) (2,583)
(15,146)
(4,764,041) -
1,300,000 -
(29,991) (3,494,032)
5,800,755 -
4,216,365 (192,751)
-
(52,278) 9,772,091
(75,855)
-
8,851 (67,004)

Prior Period Adjustments
237,960 -
(4,692) 233,268
28,566 3,002
31,568
(2,587,985) -
934,780 -
(11,269) 1,850,954
186,480
5,888,632 -
10,225,622 23,776 -
(242,812) 15,895,218
341,744 -
(3,191,829) -
(705,263) (3,555,348)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
249

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-
-
-
(1,329,943)
(1,329,943)
-
-
-
-
-
-

(1,206)
(1,206)
(28,038) -
(28,038)
(596,413) -
(596,413)
(44,797) -
-
(44,797)
(228)
-
(228)

0
0 0 0 0
0 0 0
0 1,329,943
0 0 0 0 1,329,943
0 0
11 0 0 0 0 0 0 14,302 14,313
8,708
0 (127)
(106) 0
8,475

236,754
0 0 (4,692) 232,062
528 3,002 3,530
(3,184,398) 0
934,780 0
(11,269) 1,850,954 (409,933)
5,843,835 0
10,225,633 23,776 0 0 0
0 (228,510) 15,864,734
350,224
0 (3,191,956)
(106) (705,263) (3,547,101)

-
-
-
-
934,780 -
(11,269) -
923,511
-
10,225,633 23,776 -
10,249,409
-
(3,191,956)
(106) -
(3,192,062)

236,754
(4,692) 232,062
528 3,002 3,530
(3,184,398) -
1,850,954 (1,333,444)
5,843,835 -
-
(228,510) 5,615,325
350,224
-
(705,263) (355,039)

236,754
0 0 (4,692) 232,062
528 3,002 3,530
(3,184,398) 0
934,780 0
(11,269) 1,850,954 (409,933)
5,843,835 0
10,225,633 23,776 0 0 0
0 (228,510) 15,864,734
350,224
0 (3,191,956)
(106) (705,263) (3,547,101)

250

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Child Welfare Services State Appropriation State General Funds State General Funds - Prior Year Federal Funds CCDF Mandatory & Matching Funds Community Services Block Grant Foster Care Title IV-E Medical Assistance Program Social Services Block Grant Temporary Assistance for Needy Families Block Grant TANF - Block Grant Transfers to Social Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Foster Care Title IV-E Medical Assistance Program Other Funds
Total Child Welfare Services
Direct Care Support Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Direct Care Support Services
Elder Abuse Investigations and Prevention State Appropriation State General Funds Federal Funds Social Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Medical Assistance Program Other Funds
Total Elder Abuse Investigations and Prevention
Elder Community Living Services State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Social Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Elder Community Living Services

1,306,118 -
1,379,416 -
296 -
96,176 -
(7,692)
(6,126) -
13,120,842
15,889,030

-
-
(11,162,478)
(11,162,478)

(2,507,343)

-

1,617

-

(339,613)

-

(2,845,339)

-

100,691

-

-

-

159

-

-

-

(1,241)

-

99,609

-

1,598,668

-

95,359

-

-

-

-

-

-

-

-

-

-

-

(98,628)

-

1,595,399

-

(1,306,118) -
(1,379,416) -
(296) -
(96,176) -
7,692
6,126 -
(1,958,364) (4,726,552)
2,507,343
(1,617) 339,613 2,845,339
(100,691)
(159)
1,241 (99,609)
(1,598,668) (95,359)
-
98,628 (1,595,399)

Prior Period Adjustments
329,253 -
7,465,144 1,323
(2,974,143) 4,821,577
47,209
(243) (4,872,777) (4,825,811)
22,322
-
3,928 26,250
4,369,300 34,752
-
(723,234) 3,680,818

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
251

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

11,162,478
-
(11,162,478) -
-
-
-
-
-
-
-
-

(55) -
-
(55)
(85,083)
(85,083)
(18,739)
-
(18,739)
(3,951,792) -
-
(3,951,792)

375,049 (9,185,948)
0 0 0 0 0 0 0 (184)
0 0 11,164,091 2,353,008
0
0 0 0
407
0 0
0 76 483
119 1
0 0 0
0 0 0 120

704,247 1,976,530
0 0 0 0 0 7,465,144 0 1,139
0 0 (2,972,530) 7,174,530
(37,874)
(243) (4,872,777) (4,910,894)
3,990
0 0
0 4,004 7,994
417,627 34,753
0 0 0
0 0 (723,234) (270,854)

1,976,530
7,465,144 1,139
9,442,813
-
(243) -
(243)
-
-
-
-
-
-

704,247 -
-
(2,972,530) (2,268,283)
(37,874)
(4,872,777) (4,910,651)
3,990
-
4,004 7,994
417,627 34,753
-
(723,234) (270,854)

704,247 1,976,530
0 0 0 0 0 7,465,144 0 1,139
0 0 (2,972,530) 7,174,530
(37,874)
(243) (4,872,777) (4,910,894)
3,990
0 0
0 4,004 7,994
417,627 34,753
0 0 0
0 0 (723,234) (270,854)

252

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Elder Support Services State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Elder Support Services
Eligibility Determination State Appropriation State General Funds Federal Funds Child Care and Development Block Grant Foster Care Title IV-E Low-Income Home Energy Assistance Medical Assistance Program Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Child Care and Development Block Grant Other Funds
Total Eligibility Determination
Emergency Preparedness/Trauma State Appropriation State General Funds State General Funds - Prior Year Tobacco Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Emergency Preparedness/Trauma
Energy Assistance State Appropriation State General Funds Federal Funds Low-Income Home Energy Assistance Other Funds
Total Energy Assistance

7,334 (1,102,148)
(3,371)
(95,812) (1,193,997)
(1,584,934)
(196,523) -
(556,467) (2,337,924)
64,052 -
(897) (52,760) 10,395
-
647,377 647,377

-

(7,334)

-

1,102,148

-

3,371

-

-

-

95,812

-

1,193,997

-

1,584,934

-

-

-

-

-

-

-

196,523

-

-

-

-

-

-

-

556,467

-

2,337,924

-

(64,052)

-

-

-

-

-

-

-

-

-

897

-

52,760

-

-

-

(10,395)

-

-

-

-

-

(647,377)

-

(647,377)

Prior Period Adjustments
170,618 942
3,371
(33,205) 141,726
(665,071)
9,158 5,845
(2,212,183) (2,862,251)
(8,412,282) -
1,793 (520,314) 9,136,072 205,269
-
33,285 33,285

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
253

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

(2)

0

170,616

-

-

16

958

-

170,616

170,616

-

958

958

-

-

0

3,371

3,371

-

3,371

-

-

0

0

-

-

0

-

-

0

(33,205)

-

(33,205)

(33,205)

-

(2)

16

141,740

3,371

138,369

141,740

-

(4,405)

910,193

240,717

-

240,717

240,717

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

219

219

219

-

219

-

-

0

9,158

9,158

-

9,158

-

-

0

5,845

5,845

-

5,845

-

-

0

0

-

-

0

-

-

0

(2,212,183)

-

(2,212,183)

(2,212,183)

-

(4,405)

910,412

(1,956,244)

15,222

(1,971,466)

(1,956,244)

-

(169)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(169)

0

(8,412,451)

0

0

0

0

0

0

0

0

0

1,793

0

(520,314)

0

9,136,072

0

205,100

-
1,793 (520,314) -
(518,521)

(8,412,451) -
9,136,072
723,621

(8,412,451) 0 0
0 0 1,793 (520,314) 9,136,072
205,100

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

36,869

70,154

-

70,154

70,154

-

-

36,869

70,154

-

70,154

70,154

254

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Epidemiology State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Epidemiology
Child Care Licensing State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Foster Care Title IV-E Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Child Care Licensing
Family Violence Services State Appropriation State General Funds Federal Funds Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Family Violence Services
Federal Unobligated Balances Federal Funds TANF - Block Grant Unobligated Balance

75,249 (1,636)
(1,830) (182,297) (51,860) (162,374)
575,227 (425)
659,429 4,153 1,238,384
127,919
7,411 -
(152,411) 80,888 63,807
-

-

(75,249)

-

1,636

-

-

-

1,830

-

182,297

-

51,860

-

162,374

-

(575,227)

-

425

-

-

-

-

-

(659,429)

-

(4,153)

-

(1,238,384)

-

(127,919)

-

(7,411)

-

-

-

152,411

-

(80,888)

-

(63,807)

-

-

Food Stamp Eligibility and Benefits State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Food Stamp Eligibility and Benefits

(1,484,978)
(197,282)
(387,969) (2,070,229)

-

1,484,978

-

197,282

-

-

-

387,969

-

2,070,229

Prior Period Adjustments
18,676 14 -
(25,130) 245,874
711 240,145
(592) 425
497,760 (85) 497,508
70,763 (87,443)
(23,051) (80,525) (120,256)
-
(372,666) 327,033
(3,132,515) (3,178,148)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
255

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

(2,280)

-

-

-

-

-

-

-

-

-

-

-

(2,280)

0

16,396

0

14

-

16,396

16,396

-

14

14

0

0

-

0

(25,130)

(25,130)

0

245,874

245,874

0

711

-

-

0

-

(25,130)

-

245,874

711

711

0

237,865

220,744

17,121

237,865

-

(45)

10,483

9,846

-

-

0

425

-

9,846

9,846

-

425

425

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

497,760

497,760

-

497,760

-

-

24

(61)

-

(61)

(61)

-

(45)

10,507

507,970

497,760

10,210

507,970

-

(10,185)

31,681

92,259

-

92,259

92,259

-

-

0

(87,443)

(87,443)

-

(87,443)

-

-

0

0

-

-

0

-

-

0

(23,051)

(23,051)

-

(23,051)

-

-

0

(80,525)

-

(80,525)

(80,525)

-

(10,185)

31,681

(98,760)

(110,494)

11,734

(98,760)

-

-

0

0

-

-

0

-

(6,343)

0

(379,009)

-

(379,009)

(379,009)

-

-

0

327,033

327,033

-

327,033

-

-

0

0

-

-

0

-

-

2,539

(3,129,976)

-

(3,129,976)

(3,129,976)

-

(6,343)

2,539

(3,181,952)

327,033

(3,508,985)

(3,181,952)

256

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Immunization State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Immunization
Infant and Child Essential Health State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Infant and Child Essential Health
Infant and Child Health Promotion State Appropriation State General Funds Tobacco Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Infant and Child Health Promotion
Infectious Disease Control State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Infectious Disease Control

33,146
(996) -
(135,872) (13,453) (117,175)
266,881
(924) -
(71,713) -
194,244
301,358 -
(108,253) 88,683 -
(546,930)
48,916 (216,226)
3,818,633
140,666 (23,356) 3,935,943

-

(33,146)

-

996

-

-

-

135,872

-

13,453

-

-

-

117,175

-

(266,881)

-

924

-

-

-

-

-

71,713

-

-

-

(194,244)

-

(301,358)

-

-

-

108,253

-

(88,683)

-

-

-

-

-

546,930

-

-

-

(48,916)

-

216,226

-

(3,818,633)

-

-

-

-

-

(140,666)

-

23,356

-

(3,935,943)

Prior Period Adjustments
-
285,915 285,915
224,753
1,919 -
71,713 -
298,385
247,635 90
19,474 296 -
15,129,273
(180,991) 15,215,777
(799,444)
(1,518,185) (351,784) (2,669,413)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
257

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

(20,827)

-

-

-

-

-

-

-

-

-

-

-

(20,827)

-

(114,056)

-

-

-

-

-

-

-

-

-

-

-

(114,056)

-

(199,038)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(199,038)

-

(725,962)

-

-

-

-

-

-

-

-

-

(725,962)

0

(20,827)

-

(20,827)

(20,827)

0

0

-

0

0

-

0

0

-

0

285,915

285,915

0

0

-

0

265,088

285,915

-
(20,827)

0 0 0 285,915 0
265,088

0

110,697

0

1,919

0

0

0

0

0

71,713

0

0

0

184,329

-
1,919 -
71,713 -
73,632

110,697
-
110,697

110,697
1,919 0 0
71,713 0
184,329

0

48,597

-

0

90

-

0

19,474

19,474

0

296

296

0

0

-

0

0

-

0

15,129,273

15,129,273

0

0

-

0

(180,991)

-

0

15,016,739

15,149,043

48,597 90
-
(180,991)
(132,304)

48,597 90
19,474 296 0 0
15,129,273
0 (180,991)
15,016,739

0

(1,525,406)

-

(1,525,406)

(1,525,406)

0

0

-

0

0

-

0

(1,518,185)

(1,518,185)

0

(351,784)

-

(351,784)

0 0 (1,518,185) (351,784)

0

(3,395,375)

(1,518,185)

(1,877,190)

(3,395,375)

258

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Injury Prevention State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Injury Prevention
Inspections and Environmental State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Inspections and Environmental
Out of Home Care State Appropriation State General Funds Federal Funds Foster Care Title IV-E Temporary Assistance for Needy Families Block Grant TANF - Block Grant Unobligated Balance Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Foster Care Title IV-E Other Funds
Total Out of Home Care
Refugee Assistance State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Refugee Assistance
Substance Abuse Prevention Service State Appropriation State General Funds Federal Funds Prevention and Treatment of Substance Abuse Block Grant Federal Funds Not Specifically Identified Other Funds
Total Substance Abuse Prevention Service

87,128 72,795
(738) (11,972)
147,213
277,611
525,522 (413,660) 389,473
494,845
40,048 (3,757,417)
821,032 (288)
6,722 (362,660) (2,757,718)
-
300 -
300
(20,090)
(182)
(20,272)

-
-
-
-
-
(821,032) -
(821,032)
-
-
-
-

(87,128) (72,795)
738 11,972
(147,213)
(277,611)
(525,522) 413,660 (389,473)
(494,845)
(40,048) 3,757,417
288
(6,722) 362,660 3,578,750
-
(300) -
(300)
20,090
182
20,272

Prior Period Adjustments
4 -
168 5,936
6,108
38,423
(515,900) (760,115) (1,237,592)
(234,537)
33,946 277,028
9,042 -
295,906 381,385
-
128,503
(1,147) 127,356
446
19,284 (186,969)
(167,239)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
259

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

0

4

-

4

4

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

168

168

-

168

-

-

0

5,936

5,936

-

5,936

-

-

0

0

-

-

0

-

-

0

6,108

6,104

4

6,108

-

(37,758)

-

-

-

-

-

-

-

-

-

-

-

(37,758)

0

665

0

0

0

0

0

0

0

(515,900)

0

(760,115)

0

(1,275,350)

-
(515,900) -
(515,900)

665
(760,115)
(759,450)

665
0 0 0 (515,900) (760,115)
(1,275,350)

-

(15,363)

8,686

(241,214)

-

(241,214)

(241,214)

-

-

0

33,946

33,946

-

33,946

-

-

0

277,028

277,028

-

277,028

-

-

821,032

830,074

830,074

-

830,074

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

(295,905)

1

-

1

1

-

(15,363)

533,813

899,835

1,141,048

(241,213)

899,835

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

128,503

128,503

-

128,503

-

-

0

(1,147)

-

(1,147)

(1,147)

-

-

0

127,356

128,503

(1,147)

127,356

-

(446)

-

-

-

-

-

-

-

(446)

0

0

-

0

19,284

19,284

0

(186,969)

(186,969)

0

0

-

0

(167,685)

(167,685)

-

0

-

19,284

-

(186,969)

-

0

-

(167,685)

260

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Support for Needy Families - Basic Assistance State Appropriation State General Funds Federal Funds Foster Care Title IV-E Temporary Assistance for Needy Families Block Grant TANF - Block Grant Unobligated Balance Federal Funds Not Specifically Identified Other Funds
Total Support for Needy Families - Basic Assistance
Support for Needy Families - Family Assistance State Appropriation State General Funds State General Funds - Prior Year Federal Funds Community Services Block Grant CCDF Mandatory & Matching Funds Low-Income Home Energy Assistance Medical Assistance Program Temporary Assistance for Needy Families Block Grant TANF - Block Grant Unobligated Balance Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Community Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Support for Needy Families - Family Assistance
Support for Needy Families - Work Assistance State Appropriation State General Funds Federal Funds CCDF Mandatory & Matching Funds Foster Care Title IV-E Medical Assistance Program Temporary Assistance for Needy Families Block Grant TANF Unobligated Balance Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Temporary Assistance for Needy Families Block Grant State Fiscal Stabilization Funds Emergency Contingency Fund for TANF State Program Other Funds
Total Support for Needy Families - Work Assistance

(14,617,089)
16,814,258 7,081,271 3,798,111
-
13,076,551

-
(13,391,574)
(7,081,271) (1,864,585)
-
(22,337,430)

3,321,845 -
697,613 -
313,449
4,332,907

-
(328,764) -
-
(328,764)

1,889
66,667 (331,017)
-
-
(262,461)

-
(66,667) -
-
-
(66,667)

14,617,089
(3,422,684)
(1,933,526)
-
9,260,879
(3,321,845) -
(368,849) -
(313,449)
(4,004,143)
(1,889)
331,017
-
-
329,128

Prior Period Adjustments
14,599,096
(15,600,207)
4,781,580 13,385 315
3,794,169
(229,834) -
(697,323) -
(3,862) 3,830,851
379,390
5,904,278
9,183,500
2,810
(65,448) 331,017
-
-
268,379

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
261

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

0

14,599,096

-

14,599,096

14,599,096

-

-

0

0

-

-

0

-

-

13,391,574

(2,208,633)

(2,208,633)

-

(2,208,633)

-

-

7,081,271

11,862,851

11,862,851

-

11,862,851

-

-

1,864,585

1,877,970

1,877,970

-

1,877,970

-

-

0

315

-

315

315

-

-

22,337,430

26,131,599

11,532,188

14,599,411

26,131,599

-

(402,008)

2,446,628

1,814,786

-

-

0

0

-

1,814,786

1,814,786

-

-

0

-

-

328,764

(368,559)

(368,559)

-

(368,559)

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

50,856

46,994

46,994

-

46,994

-

-

0

3,830,851

3,830,851

-

3,830,851

-

-

0

379,390

379,390

-

379,390

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

42,480

5,946,758

-

5,946,758

5,946,758

-

(402,008)

2,868,728

11,650,220

3,888,676

7,761,544

11,650,220

-

(2,810)

0

0

-

-

-

(12)

(12)

(12)

-

-

0

0

-

-

-

(219)

(219)

(219)

-

-

66,666

(65,449)

(65,449)

-

-

0

66,667

66,667

-

-

0

331,017

331,017

-

-

0

0

-

-

-

0

0

-

-

-

0

0

-

-

(2,810)

66,435

332,004

332,004

-

0

-

(12)

-

0

-

(219)

-

(65,449)

-

66,667

-

331,017

-

0

-

0

-

0

-

332,004

262

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Vital Records State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Vital Records
Brain and Spinal Injury Trust Fund State Appropriation State General Funds Brain & Spinal Injury Trust Fund - Prior Year Brain and Spinal Injury Trust Fund Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Brain and Spinal Injury Trust Fund
Children's Trust Fund Commission State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Children's Trust Fund Commission
Developmental Disabilities, Governor's Council on State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Developmental Disabilities, Governor's Council on
Family Connection State Appropriation State General Funds Federal Funds Medical Assistance Program Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Family Connection

12,077 (256,064)
15 (243,972)
708,170
451,404 1,159,574
807 -
(24,940) -
(24,133)
12,389 (180,175) (109,466) (277,252)
93,404 -
93,404

-
(708,170)
(451,404) (1,159,574)
-
-
-

(12,077) 256,064
(15) 243,972
-
(807) -
24,940 -
24,133
(12,389) 180,175 109,466 277,252
(93,404) -
(93,404)

Prior Period Adjustments
3 601,674
601,677
-
-
1,631 799,890 (148,290) 653,231
110,260 -
110,260

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
263

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-
(708,170)
(451,404) (1,159,574)
-
-
-

-
-
-
(1,631) -
(1,631)
-

0 0 0 0
0 708,170
0 0 451,404 1,159,574
0 0 0 0 0
0 0 0 0
59,728 0 0 0 0
59,728

3 601,674
0 601,677
0 0 0 0 0 0
0 0 0 0 0
0 799,890 (148,290) 651,600
169,988 0 0 0 0
169,988

601,674
601,674
-
-
799,890
799,890
-

3 3
-
-
(148,290) (148,290)
169,988 -
169,988

3 601,674
0 601,677
0 0 0 0 0 0
0 0 0 0 0
0 799,890 (148,290) 651,600
169,988 0 0 0 0
169,988

264

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Federal Fund Transfers to Other Agencies Federal Funds Child Care and Development Block Grant Social Services Block Grant Temporary Assistance for Needy Families Block Grant
Total Federal Fund Transfers to Other Agencies
Sexual Offender Review Board State Appropriation State General Funds

-
230,471

-

-

-

-

-

-

-

-

-

(230,471)

Child Fatality Investigations State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Child Fatality Investigations
Special Project - Child Welfare Services Federal Funds Temporary Assistance for Needy Families Block Grant
Total Special Project - Child Welfare Services
Program Not Identified State Appropriation State General Funds Lottery Funds Tobacco Settlement Funds Brain and Spinal Injury Trust Fund Federal Funds CCDF Mandatory & Matching Funds Child Care and Development Block Grant Medical Assistance Program Preventive Health and Health Services Block Grant Low-Income Home Energy Assistance Social Services Block Grant Community Mental Health Services Block Grant Maternal and Child Health Services Block Grant Community Services Block Grant Prevention and Treatment of Substance Abuse Block Grant Foster Care Title IV-E Temporary Assistance for Needy Families TANF - Block Grant Unobligated Balance Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified

1,591
-
1,591
-
-
(1,278,894) -
365,061 -
(2,750) 4,724
99,695 121 168,128 803,084 2,238,752
2,397,921

-
-
-
-
-
-
(168,128) -
(168,128)

(1,591)
-
(1,591)
-
-
1,278,894 -
(365,061) -
2,750 (4,724)
(99,695) (121) (803,084) (2,238,752)
(2,229,793)

Prior Period Adjustments
-
-
324,759
-
-
-
-
-
249,645 -
149 -
(7,385,923) 5,254,662
(54,657)
(4,076,986) 84,747 (842,296) (6,896,467) (14,859,720) 1,788,319 (116,425) (26,854,952)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
265

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

-

(324,396)

0

0

0

0

0

0

0

0

0

363

-

-

0

-

-

0

-

-

0

-

-

0

-

363

363

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

(2,318)

-

-

-

-

-

-

0

247,327

0

0

0

149

0

0

-

247,327

247,327

-

-

0

-

149

149

-

-

0

-

-

0

(7,385,923)

(7,385,923)

-

(7,385,923)

-

-

0

5,254,662

5,254,662

-

5,254,662

-

-

0

0

-

-

0

-

-

0

(54,657)

(54,657)

-

(54,657)

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

(4,076,986)

(4,076,986)

-

(4,076,986)

-

-

0

84,747

84,747

-

84,747

-

-

0

0

-

-

0

(842,296)

(842,296)

-

(842,296)

-

-

0

0

-

-

0

-

-

0

(6,896,467)

(6,896,467)

-

(6,896,467)

-

-

168,128

(14,691,592)

(14,691,592)

-

(14,691,592)

-

-

800,876

2,589,195

2,589,195

-

2,589,195

-

-

950,157

833,732

-

833,732

833,732

-

(2,318)

1,919,161

(24,938,109)

(26,019,317)

1,081,208

(24,938,109)

266

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Agencies Attached for Administrative Purposes
Council On Aging State Appropriation State General Funds
Total Operating Activity
Prior Year Reserves Not Available for Expenditure Transfer of Inventories Inventories
Total Inventories

5,852 37,662,007

(37,490,016)

5,869,184

5,869,184

-

(5,852) (171,991)
-

Prior Period Adjustments
(1) (8,168,123)
-

Budget Unit Totals

$

43,531,191 $ (37,490,016) $

(171,991) $

(8,168,123)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
267

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

(2,565,517)

(9,133,806)

942 120,929,308

941 101,061,862

100,227,719

941 834,143

941 101,061,862

(4,894,016) (6,542)

(4,900,558)

-

(4,894,016) 5,862,642

0

968,626

968,625 968,625

$

(7,466,075) $

(9,133,806) $ 120,929,308 $ 102,030,488 $ 101,196,344 $

968,625

-

968,625

834,143 $ 102,030,487

Summary of Ending Fund Balance Reserved
Inventories Federal Financial Assistance Other Reserves
Pending Settlements and Penalties Unreserved, Undesignated
Surplus - Regular Surplus - Tobacco Funds
Total Ending Fund Balance - June 30

$

968,625 $

98,201,189

2,026,530

-

$ 101,196,344 $

-$ -
-

968,625 98,201,189 2,026,530
-

209,357 624,786

209,357 624,786

834,143 $ 102,030,487

268

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

Insurance, Department of
Departmental Administration State Appropriation State General Funds Other Funds
Total Departmental Administration
Enforcement State Appropriation State General Funds
Fire Safety State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Fire Safety
Industrial Loan State Appropriation State General Funds
Insurance Regulation State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Insurance Regulation
Special Fraud State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Special Fraud
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

2,078,205 $

1,816,718 $

1,816,718 $

1,816,718

-

-

-

-

2,078,205

1,816,718

1,816,718

1,816,718

749,047

604,919

604,919

604,919

4,989,035
954,555 97,232
6,040,822

4,492,296
954,555 97,232 5,544,083

4,492,296
732,566 89,236 5,314,098

4,482,227
449,816 51,794 4,983,837

653,190

464,806

464,806

464,806

5,560,402
5,560,402

5,025,254
5,025,254

5,025,254
98,651 -
5,123,905

5,015,186
98,651 -
5,113,837

3,291,610
3,291,610

3,303,021
3,303,021

3,303,021
11,322 -
3,314,343

3,292,952
3,292,952

$

18,373,276 $

16,758,801 $

16,638,789 $

16,277,069

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
269

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

1,816,718 $

0$

1,816,717 $

1$

1

-

0

0

-

0

0

-

1,816,718

0

1,816,717

1

1

-

604,919

0

604,917

2

2

-

4,482,227

(10,069)

4,482,226

10,070

1

-

449,816

(282,750)

449,816

282,750

0

-

51,794

(37,442)

51,794

37,442

0

-

4,983,837

(330,261)

4,983,836

330,262

1

-

464,806

0

464,805

1

1

-

5,015,186

(10,068)

5,015,185

10,069

1

-

98,651

0

98,651

0

0

-

0

0

-

0

0

-

5,113,837

(10,068)

5,113,836

10,069

1

-
29,748 -
29,748

3,292,952
29,748 0
3,322,700

(10,069)
18,426 0
8,357

3,282,958
11,323 -
3,294,281

20,063
(1) 0 20,062

9,994
18,425 0
28,419

$

29,748 $

16,306,817 $

(331,972) $

16,278,392 $

360,397 $

28,425

270

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Insurance, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration State Appropriation State General Funds Other Funds
Total Departmental Administration
Enforcement State Appropriation State General Funds

$

-$

-$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

Fire Safety State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Fire Safety
Industrial Loan State Appropriation State General Funds

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Insurance Regulation State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Insurance Regulation
Special Fraud State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Special Fraud

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

29,748

(29,748)

-

-

-

-

-

-

29,748

(29,748)

-

-

Budget Unit Totals

$

29,748 $

(29,748) $

0$

0

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
271

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

1$

1$

-$

1$

1

0

0

-

-

0

1

1

-

1

1

2

2

-

2

2

1

1

-

1

1

0

0

-

-

0

0

0

-

-

0

1

1

-

1

1

1

1

-

1

1

1

1

-

1

1

0

0

-

-

0

0

0

-

-

0

1

1

-

1

1

9,994
18,425 0
28,419

9,994
18,425 0
28,419

-
18,425 -
18,425

9,994
9,994

9,994
18,425 0
28,419

$

28,425 $

28,425 $

18,425 $

10,000 $

28,425

Summary of Ending Fund Balance

Reserved

Federal Financial Assistance

$

Unreserved, Undesignated

Surplus

Total Ending Fund Balance - June 30

$

18,425 $ -
18,425 $

-$ 10,000 10,000 $

18,425 10,000 28,425

272

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

Investigation, Georgia Bureau of
Bureau Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Bureau Administration
Centralized Scientific Service State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Centralized Scientific Service
Criminal Justice Information Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Criminal Justice Information Services
Georgia Information Sharing and Analysis Center State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Information Sharing and Analysis Center
Regional Forensic Services State Appropriation State General Funds Other Funds
Total Regional Forensic Services
Regional Investigative Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Regional Investigative Services

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

10,919,277 $

11,616,152 $

11,616,152 $

11,514,903

100,668 1,434
11,021,379

100,668 -
11,716,820

40,048 34,160
11,690,360

40,048 34,159
11,589,110

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

8,152,907
4,003,184 1,990,604 14,146,695

7,759,029
503,325 1,990,604 10,252,958

7,759,029
1,684,512 3,831,612 13,275,153

7,619,029
1,684,513 3,904,229 13,207,771

890,122
360,025 479
1,250,626

831,659
360,025 -
1,191,684

831,659
2,105,721 -
2,937,380

823,659
2,105,709 -
2,929,368

-

-

-

-

-

-

-

-

-

-

-

-

20,994,757 4,459,200 3,066,386
238,961 28,759,304

20,249,992 880,858 -
3,066,386 238,961
24,436,197

20,249,992 3,374,258
146,727 3,066,386
138,222 26,975,585

20,249,992 2,879,547
146,724 3,066,386
144,185 26,486,834

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
273

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

11,514,903 $

(101,249) $

11,507,218 $

108,934 $

7,685

-

40,048

-

34,159

-

11,589,110

0 (1)
(101,250)

40,048 34,159
11,581,425

0 1
108,935

0 0
7,685

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

7,619,029

-

1,684,513

-

3,904,229

-

13,207,771

(140,000)
1 72,617 (67,382)

7,564,635
1,684,509 3,831,610 13,080,754

194,394
3 2 194,399

54,394
4 72,619 127,017

-

823,659

-

2,105,709

-

0

-

2,929,368

(8,000)
(12) 0
(8,012)

821,711
2,105,709 -
2,927,420

9,948
12 0
9,960

1,948
0 0 1,948

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

2,567,599
2,567,599

20,249,992 5,447,146
146,724 3,066,386
144,185 29,054,433

0 2,072,888
(3) 0 5,963 2,078,848

20,247,891 3,374,237
146,724 3,066,386
138,218 26,973,456

2,101 21 3 0 4
2,129

2,101 2,072,909
0 0 5,967 2,080,977

274

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

Investigation, Georgia Bureau of
Special Operations Unit State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Special Operations Unit
State Healthcare Fraud Unit State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total State Healthcare Fraud Unit
Task Forces State Appropriation State General Funds Other Funds
Total Task Forces
Forensic Scientific Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Forensic Scientific Services
Agencies Attached for Administrative Purposes
Criminal Justice Coordinating Council State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Criminal Justice Coordinating Council
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,199,330
4,396,250 2,111
5,597,691

1,137,396
3,597,990 2,111
4,737,497

1,137,396
3,214,524 22,428
4,374,348

1,087,396
3,214,509 22,428
4,324,333

1,186,367 376
1,186,743

1,070,190 -
1,070,190

1,070,190 -
1,070,190

1,070,190 -
1,070,190

19,155,465 1,859,298 3,066,386
157,865 24,239,014

17,290,596 103,331 -
3,066,386 157,865
20,618,178

17,290,596 2,669,410 1,897,206 3,066,386
296,219 25,219,817

17,290,596 2,668,718 1,897,202 3,066,386
313,363 25,236,265

407,757 -
25,665,622 -
16,550,000 42,623,379

381,942 -
25,614,622 -
16,550,000 42,546,564

381,942 96,721 26,158,847 21,209,919 15,017,138 62,864,567

381,191 -
26,241,068 21,209,871 18,238,675 66,070,805

$ 128,824,831 $ 116,570,088 $ 148,407,400 $ 150,914,676

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
275

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

1,087,396

-

3,214,509

-

22,428

-

4,324,333

(50,000)
(15) 0
(50,015)

1,071,727
3,214,509 22,428
4,308,664

65,669
15 0
65,684

15,669
0 0 15,669

-

1,070,190

-

0

-

1,070,190

0

1,069,087

0

-

0

1,069,087

1,103 0
1,103

1,103 0
1,103

-

17,290,596

-

2,668,718

-

1,897,202

-

3,066,386

-

313,363

-

25,236,265

0 (692)
(4) 0 17,144 16,448

17,199,446 2,668,718 1,897,202 3,066,386
296,217 25,127,969

91,150 692 4 0 2
91,848

91,150 0 0 0
17,146 108,296

96,722
35,826,807 35,923,529

381,191 96,722 26,241,068 21,209,871 54,065,482 101,994,334

(751) 1
82,221 (48)
39,048,344 39,129,767

381,191 96,458 26,157,498 21,209,871 15,017,132 62,862,150

$

38,491,128 $ 189,405,804 $

40,998,404 $ 147,930,925 $

751 263 1,349 48
6 2,417

0 264 83,570
0 39,048,350 39,132,184

476,475 $

41,474,879

276

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Investigation, Georgia Bureau of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Bureau Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Bureau Administration
Centralized Scientific Service State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Centralized Scientific Service
Criminal Justice Information Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Criminal Justice Information Services
Georgia Information Sharing and Analysis Center State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Information Sharing and Analysis Center
Regional Forensic Services State Appropriation State General Funds Other Funds
Total Regional Forensic Services
Regional Investigative Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Regional Investigative Services

$

6,681 $

(41,251) -
(34,570)

-$

(6,681) $

493

-

41,251

-

-

-

-

-

34,570

493

16,250
(164,038) 25,199
(122,589)

-

(16,250)

-

164,038

-

(25,199)

-

122,589

3,994
3,994

4,726
(67,385) -
(62,659)

-

(4,726)

-

67,385

-

-

-

62,659

8,708
(4) 8,704

15,810
15,810

-

(15,810)

-

-

-

-

-

-

-

-

(15,810)

-

4,577 (2,255)
2,322

-

(4,578)

5,834

-

2,255

-

-

(2,323)

5,834

28,336 2,851,826
(8,029) 2,872,133

(2,567,599)
(2,567,599)

(28,336) (284,227)
8,030 (304,533)

1,424 273,413
(101) 274,736

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
277

Other Adjustments

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(454) $

7,685 $

7,724 $

-$

7,724 $

7,724

-

-

0

0

-

-

0

0

-

(454)

7,685

7,724

-

-

0

-

-

0

-

7,724

7,724

-

(2,075)

-

-

-

-

-

(2,075)

0

1,919

0

0

0

0

0

1,919

-

1,919

1,919

-

-

0

-

-

0

-

1,919

1,919

-

(8,708)

54,394

54,394

-

-

4

0

-

-

72,619

72,619

-

(8,708)

127,017

127,013

-

54,394

54,394

-

-

0

-

72,619

72,619

-

127,013

127,013

-

-

1,948

1,948

-

1,948

1,948

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

1,948

1,948

-

1,948

1,948

-

(1,309)

-

-

-

(1,309)

0

4,524

0

0

0

4,524

-

4,524

4,524

-

-

0

-

4,524

4,524

-

(1,268)

2,101

2,257

-

-

-

2,072,909

2,346,322

2,346,322

-

-

0

0

-

-

-

0

0

-

-

-

5,967

5,867

-

-

(1,268)

2,080,977

2,354,446

2,346,322

2,257 -
5,867 8,124

2,257 2,346,322
0 0 5,867 2,354,446

278

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Investigation, Georgia Bureau of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Special Operations Unit State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Special Operations Unit

2

-

(2)

-

-

-

-

-

-

2

-

(2)

State Healthcare Fraud Unit State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total State Healthcare Fraud Unit

4,360
4,360

-

(4,361)

-

-

-

-

-

(4,361)

Task Forces State Appropriation State General Funds Other Funds
Total Task Forces

3,400 -
3,400

-

(3,400)

-

-

-

(3,400)

Forensic Scientific Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Forensic Scientific Services

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Prior Period Adjustments
-
795 -
795
-
-

Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified

-

-

-

71,420

-

-

-

-

-

-

-

-

-

-

-

71,420

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
279

Other Adjustments

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

(401)

15,669

16,062

-

-

0

0

-

-

0

0

-

(401)

15,669

16,062

-

16,062

16,062

-

-

0

-

-

0

-

16,062

16,062

-

-

1,103

1,103

-

1,103

1,103

-

-

0

0

-

-

0

-

-

1,103

1,103

-

1,103

1,103

-

-

91,150

91,150

-

91,150

91,150

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

17,146

17,146

-

17,146

17,146

-

-

108,296

108,296

-

108,296

108,296

-

(71,420)

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

(71,420)

0

0

-

-

0

280

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Investigation, Georgia Bureau of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Agencies Attached for Administrative Purposes

Criminal Justice Coordinating Council State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Criminal Justice Coordinating Council
Total Operating Activity
Prior Year Reserves Not Available for Expenditure Inventories
Budget Unit Totals

613 96,722
35,826,807 35,924,142 38,602,351

(96,722)
(35,826,807) (35,923,529) (38,491,128)

(613) -
(613) (111,224)

63,847 63,847 429,823

1,171,395

-

$

39,773,746 $ (38,491,128) $

(111,224) $

429,823

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
281

Other Adjustments

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

0

0

-

-

0

-

-

264

264

-

264

264

-

-

83,570

83,570

-

83,570

83,570

-

-

0

0

-

-

0

-

-

39,048,350

39,112,197

39,112,197

-

39,112,197

-

-

39,132,184

39,196,031

39,112,197

83,834

39,196,031

-

(85,635)

41,474,879

41,819,066

41,458,519

360,547

41,819,066

0

0

0

0

161,727

-

0

1,333,122

1,333,122

-

1,333,122

$

161,727 $

(85,635) $

41,474,879 $

43,152,188 $

42,791,641 $

360,547 $

43,152,188

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves
Victims Fund Inventories Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

2,346,322 $

39,112,197 1,333,122

-

$

42,791,641 $

-$
-
360,547
360,547 $

2,346,322
39,112,197 1,333,122
360,547
43,152,188

282

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

Juvenile Justice, Department of
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Departmental Administration
Community Non-Secure Commitment State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Community Non-Secure Commitment
Community Supervision State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Community Supervision

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

26,339,136 $

24,388,236 $

24,388,236 $

24,388,236

339,060

368,483

1,597,775

1,341,260

2,493,798

-

131,946

128,164

245,155
29,417,149

2,493,798 236,703
27,487,220

2,493,798 397,867
29,009,622

2,493,798 397,876
28,749,334

34,744,412 -
3,726,687 -
5,002,533 43,473,632

34,682,351 -
3,726,687 5,002,533 43,411,571

34,682,351 2,844,035
3,726,687 1,531,300 42,784,373

33,432,351 -
3,726,687 1,531,300 38,690,338

46,741,824 -
4,679,374 -
4,297,106 55,718,304

46,295,095 942,614 -
4,679,374 4,297,106 56,214,189

46,295,095 -
1,885,228 4,679,374
8,336 52,868,033

44,545,095 -
685,323 4,679,374
8,338 49,918,130

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
283

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

24,388,236 $

0$

23,045,022 $

1,343,214 $

1,343,214

-

1,341,260

(256,515)

1,341,260

256,515

0

-

128,164

(3,782)

128,164

3,782

0

-

2,493,798

-

397,876

-

28,749,334

0 9
(260,288)

2,493,798 397,867
27,406,111

0 0
1,603,511

0 9
1,343,223

2,844,036
2,844,036

33,432,351 2,844,036
0 3,726,687 1,531,300 41,534,374

(1,250,000) 1 0 0 0
(1,249,999)

32,403,064 1,780,453
3,726,687 1,531,300 39,441,504

2,279,287 1,063,582
0 0 0 3,342,869

1,029,287 1,063,583
0 0 0 2,092,870

-

44,545,095

(1,750,000)

44,320,239

-

0

0

-

-

685,323

(1,199,905)

685,323

-

4,679,374

-

8,338

0

4,679,374

2

8,336

-

49,918,130

(2,949,903)

49,693,272

1,974,856 0
1,199,905 0 0
3,174,761

224,856 0 0 0 2
224,858

284

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

Juvenile Justice, Department of
Secure Commitment (YDCs) State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Secure Commitment (YDCs)
Secure Detention (RYDCs) State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Secure Detention (RYDCs)
Children & Youth Coordinating State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Children & Youth Coordinating
Program Not Identified State Appropriation State General Funds Other Funds
Total Program Not Identified
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

83,434,544 1,274,905 8,013,778
2,125,182 94,848,409

70,291,330 1,070,787
8,013,778 2,056,667 81,432,562

71,242,355 1,377,730
8,013,778 1,698,211 82,332,074

68,742,355 1,094,721
8,013,778 1,698,211 79,549,065

96,769,157 60,147
9,106,566 -
1,919,185 107,855,055

93,864,061 58,306 -
9,106,566 1,954,018 104,982,951

92,913,036 31,950 17,570
9,106,566 1,967,931 104,037,053

91,913,036 28,898 17,140
9,106,566 1,967,933 103,033,573

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$ 331,312,549 $ 313,528,493 $ 311,031,155 $ 299,940,440

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
285

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

68,742,355

(2,500,000)

66,910,872

-

1,094,721

(283,009)

1,094,721

-

0

0

-

-

8,013,778

-

1,698,211

0

8,013,778

0

1,698,211

-

79,549,065

(2,783,009)

77,717,582

4,331,483 283,009 0 0 0
4,614,492

1,831,483 0 0 0 0
1,831,483

-

91,913,036

-

28,898

-

17,140

-

9,106,566

-

1,967,933

-

103,033,573

(1,000,000) (3,052) (430) 0 2
(1,003,480)

90,345,410 28,898 17,140
9,106,566 1,967,931 101,465,945

2,567,626 3,052 430 0 0
2,571,108

1,567,626 0 0 0 2
1,567,628

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

$

2,844,036 $ 302,784,476 $

(8,246,679) $ 295,724,414 $

15,306,741 $

7,060,062

286

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Juvenile Justice, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Departmental Administration
Community Non-Secure Commitment State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Community Non-Secure Commitment
Community Supervision State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Community Supervision
Secure Commitment (YDCs) State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Secure Commitment (YDCs)

$

340,111 $

-

-

578,343
918,454

-$ -

(340,111) $ -
(578,343) (918,454)

404,151 -
90 404,241

86,710 2,844,036
1 2,930,747

(2,844,036)
(2,844,036)

(86,710) -
(1) (86,711)

19,890 (1) -
19,889

220,150 (1) -
220,149

-

(220,150)

-

1

-

-

-

-

-

-

-

(220,149)

90,697 -
267 90,964

488,606 -
120,167 608,773

-

(488,606)

-

-

-

-

-

-

-

(120,167)

-

(608,773)

93,462 -
6,081 99,543

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
287

Other Adjustments

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(371,640) $

1,343,214 $

1,375,725 $

-$

1,375,725 $

1,375,725

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

9

99

-

(371,640)

1,343,223

1,375,824

-

-

0

-

99

99

-

1,375,824

1,375,824

-

(8,545)

1,029,287

1,040,632

-

-

1,063,583

1,063,582

-

-

0

0

-

-

0

0

-

-

0

0

-

(8,545)

2,092,870

2,104,214

-

1,040,632

1,040,632

-

1,063,582

1,063,582

-

-

0

-

-

0

-

-

0

-

2,104,214

2,104,214

-

(73,167)

224,856

242,386

-

-

0

0

-

-

0

0

-

-

0

0

-

-

2

269

-

(73,167)

224,858

242,655

-

242,386

242,386

-

-

0

-

-

0

-

-

0

-

269

269

-

242,655

242,655

-

(19,100)

1,831,483

1,905,845

-

-

0

0

-

-

0

0

-

-

0

0

-

-

0

6,081

-

(19,100)

1,831,483

1,911,926

-

1,905,845

1,905,845

-

-

0

-

-

0

-

-

0

-

6,081

6,081

-

1,911,926

1,911,926

288

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Juvenile Justice, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Secure Detention (RYDCs) State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Secure Detention (RYDCs)
Children & Youth Coordinating State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Children & Youth Coordinating
Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified

426,758 815 -
20,289 447,862
(107,900)
(90) 240,963 132,973
111,983 -
(166,809) (54,826)

-

(426,758)

-

(815)

-

-

-

-

-

(20,289)

-

(447,862)

-

-

-

107,900

-

90

-

(240,963)

-

(132,973)

-

(111,983)

-

-

-

166,809

-

54,826

Prior Period Adjustments
332,750 -
20,819 353,569
-
6,350 (1) -
6,349

Total Operating Activity
Prior Year Reserves Not Available for Expenditure Inventories

5,204,132 819,660

(2,844,036) -

(2,360,096) -

974,555 -

Budget Unit Totals

$

6,023,792 $

(2,844,036) $

(2,360,096) $

974,555

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
289

Other Adjustments

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

(299,970)

1,567,626

1,600,406

-

-

0

0

-

-

0

0

-

-

0

0

-

-

2

20,821

-

(299,970)

1,567,628

1,621,227

-

1,600,406

1,600,406

-

-

0

-

-

0

-

-

0

-

20,821

20,821

-

1,621,227

1,621,227

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

(6,351)

0

(1)

-

(1)

(1)

-

-

0

(1)

-

(1)

(1)

-

-

0

0

-

-

0

-

(6,351)

0

(2)

-

(2)

(2)

5,756

(778,773) -

7,060,062 0

7,255,844
0 0 825,416

825,416

7,255,844 -

7,255,844
0 0 825,416

$

5,756 $

(778,773) $

7,060,062 $

8,081,260 $

825,416 $

7,255,844 $

8,081,260

Summary of Ending Fund Balance
Reserved Inventories
Unreserved, Undesignated Surplus

$

825,416 $

-$

825,416

-

7,255,844

7,255,844

Total Ending Fund Balance - June 30

$

825,416 $

7,255,844 $

8,081,260

290

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

Labor, Department of
Department of Labor Administration State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Department of Labor Administration
Division of Rehabilitation Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Division of Rehabilitation Administration
Business Enterprise Program State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Business Enterprise Program
Commission on Women State Appropriation State General Funds Other Funds
Total Commission on Women
Disability Adjudication Section Federal Funds Federal Funds Not Specifically Identified
Georgia Industries for the Blind State Appropriation State General Funds Other Funds
Total Georgia Industries for the Blind

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

2,376,849 $

1,926,175 $

1,926,175 $

1,926,175

37,923,936
-

37,923,936
-

37,923,936
550,000

35,493,781
865,880

40,300,785

39,850,111

40,400,111

38,285,836

2,174,782 2,913,518 5,088,300

1,734,968 2,913,518 4,648,486

1,734,968 2,913,518 4,648,486

1,734,968 2,119,538 3,854,506

383,839 1,966,085 2,349,924

310,050 1,966,085 2,276,135

310,050 2,011,085 2,321,135

310,050 2,040,141 2,350,191

82,860 -
82,860

68,075 -
68,075

68,075 -
68,075

68,075 -
68,075

55,598,820

55,598,820

68,298,820

67,513,630

376,444 11,828,888
12,205,332

303,780 11,828,888
12,132,668

303,780 13,578,888
13,882,668

303,780 12,431,972
12,735,752

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
291

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

1,926,175 $

0$

1,914,504 $

11,671 $

11,671

196,436
1,355

0 35,690,217
867,235

0 (2,233,719)
317,235

35,365,394
531,999

0 2,558,542
18,001

0 324,823 335,236

197,791

38,483,627

(1,916,484)

37,811,897

2,588,214

671,730

-

1,734,968

-

2,119,538

-

3,854,506

0 (793,980) (793,980)

1,734,797 2,692,296 4,427,093

171 221,222 221,393

171 (572,758) (572,587)

-

310,050

-

2,040,141

-

2,350,191

0 29,056 29,056

310,050 2,008,107 2,318,157

0 2,978 2,978

0 32,034 32,034

182,078
182,078

68,075 182,078
250,153

0 182,078
182,078

68,075 -
68,075

0

0

0

182,078

0

182,078

-

67,513,630

(785,190)

67,980,741

318,079

(467,111)

5,428
5,428

303,780 12,437,400
12,741,180

0 (1,141,488)
(1,141,488)

303,780 13,533,718
13,837,498

0 45,170
45,170

0 (1,096,318)
(1,096,318)

292

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

Labor, Department of
Labor Market Information State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified
Total Labor Market Information
Roosevelt Warm Springs Institute State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Roosevelt Warm Springs Institute
Safety Inspections State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Safety Inspections
Unemployment Insurance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified
Total Unemployment Insurance
Vocational Rehabilitation Program State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Vocational Rehabilitation Program
Workforce Development State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Federal Recovery-TANF Transfers to SSBG Other Funds
Total Workforce Development
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

715,720 2,249,873
2,965,593

574,475 2,249,873
2,824,348

574,475 2,504,940
3,079,415

574,475 2,257,137
75,868 2,907,480

6,708,357
6,989,289 18,893,087
32,590,733

5,837,405
6,989,289 18,893,087
31,719,781

5,837,405
9,189,289 18,468,087
33,494,781

5,837,405
11,887,041 16,657,679
34,382,125

3,087,669 168,552
3,256,221

2,709,684 168,552
2,878,236

2,709,684 168,552
2,878,236

2,709,684 109,252
2,818,936

7,433,116 49,173,186
56,606,302

6,107,185 49,173,186
55,280,371

6,107,185 76,586,746
82,693,931

6,026,199 74,457,021 1,633,259 82,116,479

16,488,544
65,667,153
806,216
82,961,913

16,217,586
65,667,153
806,216
82,690,955

16,217,586
63,347,153
220,000 2,906,216
82,690,955

16,217,586
58,038,053
717,718 2,017,439
76,990,796

7,603,841
122,790,096
-
130,393,937

6,323,255
122,790,096
-
129,113,351

6,323,255
132,415,908
71,224,035 1,996,962 561,100
212,521,260

6,323,255
128,209,367
48,409,641 3,936,880 90,686
186,969,829

$ 424,400,720 $ 419,081,337 $ 546,977,873 $ 510,993,635

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
293

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

574,475

-

2,257,137

-

75,868

-

2,907,480

0 (247,803)
75,868 (171,935)

574,475 2,293,113
189,710 3,057,298

0 211,827 (189,710)
22,117

0 (35,976) (113,842) (149,818)

-
389,972 (372,472)
17,500

5,837,405
12,277,013 16,285,207
34,399,625

0
3,087,724 (2,182,880)
904,844

5,837,405
9,011,844 18,287,957
33,137,206

0
177,445 180,130
357,575

0
3,265,169 (2,002,750)
1,262,419

-

2,709,684

-

109,252

-

2,818,936

0 (59,300) (59,300)

2,709,684 149,916
2,859,600

0 18,636 18,636

0 (40,664) (40,664)

-

6,026,199

(80,986)

6,026,199

80,986

-

74,457,021

(2,129,725)

74,644,057

1,942,689

-

1,633,259

1,633,259

1,710,154

(1,710,154)

-

82,116,479

(577,452)

82,380,410

313,521

0 (187,036) (76,895) (263,931)

-
10,752
4,930,095
4,940,847

16,217,586
0 58,048,805
717,718 6,947,534
81,931,643

0
0 (5,298,348)
497,718 4,041,318
(759,312)

16,002,094
61,196,150
717,718 931,241
78,847,203

215,492
0 2,151,003
(497,718) 1,974,975
3,843,752

215,492
0 (3,147,345)
0 6,016,293
3,084,440

-

6,323,255

0

6,323,255

-

0

-

128,209,367

0 (4,206,541)

137,275,415

-

48,409,641

(22,814,394)

48,332,628

-

3,936,880

1,939,918

3,936,880

-

90,686

(470,414)

560,185

-

186,969,829

(25,551,431)

196,428,363

0
0 (4,859,507)
22,891,407 (1,939,918)
915
16,092,897

0
0 (9,066,048)
77,013 0
(469,499)
(9,458,534)

$

5,343,644 $ 516,337,279 $ (30,640,594) $ 523,153,541 $

23,824,332 $

(6,816,262)

294

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Labor, Department of
Department of Labor Administration State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Department of Labor Administration
Division of Rehabilitation Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Division of Rehabilitation Administration
Business Enterprise Program State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Business Enterprise Program
Commission on Women State Appropriation State General Funds Other Funds
Total Commission on Women
Disability Adjudication Section Federal Funds Federal Funds Not Specifically Identified
Georgia Industries for the Blind State Appropriation State General Funds Other Funds
Total Georgia Industries for the Blind

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

$

131 $

-$

196,436
1,355

(196,436)
(1,355)

197,922

(197,791)

(131) $
-
(131)

-
(152,081) (333,593)
(485,674)

-

-

-

-

-

-

-

572,758

-

-

-

572,758

-

-

-

-

-

-

-

(32,034)

-

-

-

(32,034)

-

-

-

-

182,078

(182,078)

-

-

182,078

(182,078)

-

-

-

-

-

467,464

5,428
5,428

(5,428)
(5,428)

-

-

-

1,121,929

-

1,121,929

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
295

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

11,671 $

11,671 $

-$

11,671 $

11,671

-

-

0

0

-

-

0

-

-

324,823

172,742

172,742

-

172,742

-

-

335,236

1,643

1,643

-

1,643

-

-

671,730

186,056

174,385

11,671

186,056

-

-

171

171

-

171

171

-

-

(572,758)

0

-

-

0

-

-

(572,587)

171

-

171

171

-

-

0

0

-

-

0

-

-

32,034

0

-

-

0

-

-

32,034

0

-

-

0

-

-

0

0

-

-

0

-

-

182,078

182,078

182,078

-

182,078

-

-

182,078

182,078

182,078

-

182,078

-

-

(467,111)

353

353

-

353

-

-

0

0

-

-

0

-

-

(1,096,318)

25,611

25,611

-

25,611

-

-

(1,096,318)

25,611

25,611

-

25,611

296

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Labor, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Labor Market Information State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified
Total Labor Market Information
Roosevelt Warm Springs Institute State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Roosevelt Warm Springs Institute
Safety Inspections State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Safety Inspections
Unemployment Insurance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified
Total Unemployment Insurance
Vocational Rehabilitation Program State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Vocational Rehabilitation Program

219 -
219
446 389,972 (372,473)
17,945
994 -
994
1,103 -
1,103
174,311 -
10,752 -
4,930,096 5,115,159

-
(389,972) 372,472
(17,500)
-
-
(10,752) (4,930,095) (4,940,847)

(219) -
(219)
(446) -
(446)
(994) -
(994)
(1,103) -
(1,103)
(174,311) -
(174,311)

Prior Period Adjustments
35,976 113,842 149,818
(2,874,163) 2,040,685
(833,478)
40,664 40,664
181,632 76,895 258,527
3,148,313 (1,015,408) 2,132,905

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
297

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

0

0

-

-

0

-

-

(35,976)

0

-

-

0

-

-

(113,842)

0

-

-

0

-

-

(149,818)

0

-

-

0

-

-

0

0

-

-

0

-

-

3,265,169

391,006

391,006

-

391,006

-

-

(2,002,750)

37,934

37,934

-

37,934

-

-

1,262,419

428,940

428,940

-

428,940

-

-

0

0

-

-

0

-

-

(40,664)

0

-

-

0

-

-

(40,664)

0

-

-

0

-

-

0

0

-

-

0

-

-

(187,036)

(5,404)

(5,404)

-

(5,404)

-

-

(76,895)

0

-

-

0

-

-

(263,931)

(5,404)

(5,404)

-

(5,404)

-

-

215,492

215,492

-

215,492

215,492

-

-

0

0

-

-

0

-

-

(3,147,345)

968

968

-

968

-

-

0

0

-

-

0

-

-

6,016,293

5,000,886

5,000,886

-

5,000,886

-

-

3,084,440

5,217,346

5,001,854

215,492

5,217,346

298

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Labor, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Workforce Development State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Workforce Development

61

-

(61)

-

-

-

-

-

-

-

-

-

-

-

-

61

-

(61)

Prior Period Adjustments
9,066,602 (77,013) 409,539 9,399,128

Total Operating Activity
Prior Year Reserves Not Available for Expenditure Inventories

5,520,909 450,211

(5,343,644)

(177,265)

12,792,007

Budget Unit Totals

$

5,971,120 $

(5,343,644) $

(177,265) $

12,792,007

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
299

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-
-

(21,142)

$

(21,142) $

-

0

-

0

-

(9,066,048)

-

77,013

-

(469,499)

-

(9,458,534)

0
0 554
0 (59,960)
(59,406)

-
554
(59,960)
(59,406)

-

(6,816,262)

5,975,745

5,748,411

-
227,334

0 0 554 0 (59,960) (59,406)
5,975,745

0$

(6,816,262) $

429,069 6,404,814 $

429,069 6,177,480 $

227,334 $

429,069 6,404,814

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves
Georgia Industry for the Blind Other Inventories Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

560,219 $

25,611 5,162,581
429,069

-

$

6,177,480 $

-$
227,334 227,334 $

560,219
25,611 5,162,581
429,069
227,334
6,404,814

300

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

Law, Department of
Law, Department of State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Law, Department of

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

18,008,924 $

16,783,591 $

16,783,591 $

16,751,315

36,826,240

46,176,664

46,176,664

39,188,064

54,835,164

62,960,255

62,960,255

55,939,379

Budget Unit Totals

$

54,835,164 $

62,960,255 $

62,960,255 $

55,939,379

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
301

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

16,751,315 $

(32,276) $

16,571,034 $

212,557 $

180,281

332,869 70,302

332,869 39,258,366

332,869 (6,918,298)

39,170,613

0 7,006,051

332,869 87,753

403,171

56,342,550

(6,617,705)

55,741,647

7,218,608

600,903

$

403,171 $

56,342,550 $

(6,617,705) $

55,741,647 $

7,218,608 $

600,903

302

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Law, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Law, Department of State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Law, Department of

$

77,058 $

-$

(77,058) $

332,869 178,980
588,907

(332,869) (70,302)
(403,171)

(108,678)
(185,736)

10,599
883 (8,238) 3,244

Budget Unit Totals

$

588,907 $

(403,171) $

(185,736) $

3,244

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
303

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

(280) $

180,281 $

190,600 $

-$

190,600 $

190,600

-
(280)

332,869 87,753
600,903

333,752 79,515
603,867

333,752 45,860
379,612

33,655
224,255

333,752 79,515
603,867

$

(280) $

600,903 $

603,867 $

379,612 $

224,255 $

603,867

Summary of Ending Fund Balance
Reserved Federal Financial Assistance Other Reserves Tobacco Settlement
Unreserved, Undesignated Surplus

$

333,752 $

-$

333,752

45,860

-

45,860

-

224,255

224,255

Total Ending Fund Balance - June 30

$

379,612 $

224,255 $

603,867

304

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

Natural Resources, Department of

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration

$

11,205,764 $

11,033,893 $

11,033,893 $

11,033,893

174,383 573,266
11,953,413

174,383 -
11,208,276

174,383 46,425
11,254,701

47,344 41,719
11,122,956

Coastal Resources State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Coastal Resources

2,457,171
5,940,807 90,221
8,488,199

2,193,024
3,592,904 196,251
5,982,179

2,193,024
4,014,528 279,429
6,486,981

2,193,024
3,224,810 171,173
5,589,007

Environmental Protection State Appropriation State General Funds Federal Funds Federal Highway Administration [Highway Planning and Construction] Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Environmental Protection

29,633,853
23,517,774
66,713,023 119,864,650

25,923,144
23,614,093
61,402,329 110,939,566

25,923,144
2,338,200 49,969,130
5,600,377 69,407,571 153,238,422

25,873,292
2,337,031 42,890,652
4,094,726 48,048,008 123,243,709

Hazardous Waste Trust Fund State Appropriation State General Funds State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Hazardous Waste Trust Fund

3,197,099 -
-
3,197,099

1,970,431 -
-
1,970,431

1,970,431 -
-
1,970,431

1,970,431 -
-
1,970,431

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
305

Available Compared to Budget

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

5,512
5,512

-$
-

11,033,893 $
47,344 47,231 11,128,468

0$
(127,039) 806
(126,233)

11,021,264 $
47,344 46,079 11,114,687

12,629 $
127,039 346
140,014

12,629
0 1,152 13,781

-
127,448 127,448

-

2,193,024

-

3,224,810

-

298,621

-

5,716,455

0
(789,718) 19,192
(770,526)

2,092,495
3,224,808 137,713
5,455,016

100,529
789,720 141,716 1,031,965

100,529
2 160,908 261,439

-
-
59,951,286 59,951,286

-
-
132,714 132,714

25,873,292
2,337,031 42,890,652
4,094,726 108,132,008 183,327,709

(49,852)
(1,169) (7,078,478)
(1,505,651) 38,724,437 30,089,287

25,873,292
2,337,031 42,890,652
4,094,726 59,519,555 134,715,256

49,852
1,169 7,078,478
1,505,651 9,888,016 18,523,166

0
0 0
0 48,612,453 48,612,453

612,369
-
612,369

-

1,970,431

-

612,369

-

0

-

0

-

2,582,800

0 612,369
0 0
612,369

1,578,033 -
-
1,578,033

392,398 0
0 0
392,398

392,398 612,369
0 0
1,004,767

306

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

Natural Resources, Department of

Original Appropriation

Historic Preservation State Appropriation State General Funds Federal Funds Federal Highway Administration [Highway Planning and Construction] Federal Funds Not Specifically Identified Other Funds
Total Historic Preservation

1,834,713
1,007,287
-
2,842,000

Land Conservation State Appropriation State General Funds State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Land Conservation

425,768 -
-
425,768

Parks, Recreation and Historic Sites State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Parks, Recreation and Historic Sites

16,798,872
1,704,029
41,120,239 59,623,140

Pollution Prevention Assistance State Funds State General Funds State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Pollution Prevention Assistance

-
96,580 115,313
211,893

Solid Waste Trust Fund State Appropriation State General Funds State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Solid Waste Trust Fund

1,407,138 -
-
1,407,138

Amended Appropriation
1,562,241 -
1,020,787 -
2,583,028
421,563 -
421,563
14,765,930 1,704,029
41,120,239 57,590,198
96,580 115,313 211,893
-

Final Budget

Funds Current Year
Revenues

1,562,241
226,104 1,196,073
56,590
3,041,008

1,562,241
226,104 1,193,457
60,121
3,041,923

421,563 -
236,131
657,694

394,238 -
236,133
630,371

14,765,930
3,047,494
150,000 44,398,019 62,361,443

14,676,612
2,304,860
126,176 38,323,507 55,431,155

-
116,580 2,220,540
2,337,120

-
97,184 116,617
213,801

-

-

-

-

-

-

-

-

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
307

Available Compared to Budget

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-
55,130
55,130

-

1,562,241

-

226,104

-

1,193,457

-

115,251

-

3,097,053

0
0 (2,616) 58,661
56,045

1,531,669
226,104 1,193,457
46,590
2,997,820

30,572
0 2,616 10,000
43,188

30,572
0 0 68,661
99,233

-

-

394,238

(27,325)

382,013

39,550

12,225

-

-

0

0

-

0

0

-

-

0

0

-

0

0

-

-

236,133

2

235,990

141

143

-

-

630,371

(27,323)

618,003

39,691

12,368

-
-
44,529 44,529

-
-
688,000 688,000

14,676,612
2,304,860
126,176 39,056,036 56,163,684

(89,318)
(742,634)
(23,824) (5,341,983) (6,197,759)

14,648,697
2,304,831
126,176 38,217,923 55,297,627

117,233
742,663
23,824 6,180,096 7,063,816

27,915
29
0 838,113 866,057

-
3,474,613
3,474,613

-

0

0

-

-

0

0

-

-

97,184

(19,396)

97,184

-

3,591,230

1,370,690

1,977,900

-

3,688,414

1,351,294

2,075,084

0 0
19,396 242,640
262,036

0 0
0 1,613,330
1,613,330

88,507

-

0

0

-

88,507

88,507

-

0

0

-

0

88,507

-

-

0

0

1,814

(1,814)

0

0

-

0

0

-

0

0

90,321

(1,814)

88,507

88,507

-

0

88,507

308

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

Natural Resources, Department of
Wildlife Resources State Appropriation State General Funds State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Wildlife Resources
Payments to Georgia Agricultural Exposition Authority State Appropriation State General Funds
Payments to Georgia Agrirama Development Authority State Appropriation State General Funds
Payments to Lake Allatoona Preservation Authority State Appropriation State General Funds
Payments to Southwest Georgia Railroad Excursion Authority State Appropriation State General Funds
Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

33,224,403 -
16,705,981
14,487,700 64,418,084

28,707,020 -
16,393,473
12,174,059 57,274,552

28,707,020 -
22,812,668
183,786 16,891,164 68,594,638

28,707,020 -
21,076,164
183,786 10,970,394 60,937,364

1,563,704

1,382,735

1,382,735

1,380,076

775,248

694,839

694,839

693,503

75,000

35,795

35,795

35,726

211,595

194,667

194,667

194,293

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$ 275,056,931 $ 250,489,722 $ 312,250,474 $ 264,484,315

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
309

Available Compared to Budget

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-
-
20,008,897 20,008,897

-
-
(681,816) (681,816)

28,707,020 0
21,076,164
183,786 30,297,475 80,264,445

0 0
(1,736,504)
0 13,406,311 11,669,807

27,963,217 -
21,076,164
183,786 14,778,140 64,001,307

743,803 0
1,736,504
0 2,113,024 4,593,331

743,803 0
0
0 15,519,335 16,263,138

-

-

1,380,076

(2,659)

1,380,076

2,659

0

-

-

693,503

(1,336)

693,503

1,336

0

-

-

35,726

(69)

35,726

69

0

-

-

194,293

(374)

194,293

374

0

-
137,084
137,084

$

84,507,189 $

-

0

0

-

0

0

-

0

0

-

0

0

(137,084)

0

0

-

0

0

(137,084)

0

0

-

0

0

0 $ 348,991,504 $

36,741,030 $ 280,156,431 $

32,094,043 $

68,835,073

310

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Natural Resources, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration

State Appropriation

State General Funds

$

Federal Funds

Federal Funds Not Specifically Identified

Other Funds

Total Departmental Administration

Coastal Resources State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

Total Coastal Resources

Environmental Protection State Appropriation State General Funds Federal Funds Federal Highway Administration [Highway Planning and Construction] Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds

Total Environmental Protection

Hazardous Waste Trust Fund State Appropriation State General Funds State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds

Total Hazardous Waste Trust Fund

Historic Preservation State Appropriation State General Funds Federal Funds Federal Highway Administration [Highway Planning and Construction] Federal Funds Not Specifically Identified Other Funds

Total Historic Preservation

3,873,701 $
34,645 3,908,346

-$
(5,512) (5,512)

37,933
60,084 127,462 225,479

-
(127,448) (127,448)

146,444
(97,786)
59,883,536 59,932,194

-
-
(59,951,286) (59,951,286)

612,369
-
612,369

(612,369)
-
(612,369)

6,499
(15,493) 55,066
46,072

-
(55,130)
(55,130)

(3,873,701) $ -
(29,133) (3,902,834)
(37,934) (60,084)
(14) (98,032)
(146,443) -
97,786 -
67,750 19,093
-
(6,498) -
15,493 64
9,059

17,941 -
17,941
27,885 (2)
4,800 32,683
277,558 -
(199,974) 77,584
423 -
423
14 -
14

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
311

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(5,000) $

12,629 $

25,570 $

-$

25,570 $

25,570

-

-

0

0

-

-

1,152

1,152

-

(5,000)

13,781

26,722

-

-

0

805

347

1,152

805

25,917

26,722

-

(110,000)

100,529

-

-

2

-

-

160,908

-

(110,000)

261,439

18,413
0 165,708 184,121

-
162,752 162,752

18,413
2,956 21,369

18,413
0 165,708 184,121

-

(14,839)

0

262,720

-

262,720

262,720

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

(44,478)

48,612,453

48,368,001

48,368,001

-

0

-

48,368,001

-

(59,317)

48,612,453

48,630,721

48,368,001

262,720

48,630,721

-

-

392,398

392,821

392,821

-

392,821

-

-

612,369

612,369

612,369

-

612,369

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

1,004,767

1,005,190

1,005,190

-

1,005,190

-

-

30,572

30,587

-

30,587

30,587

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

68,661

68,661

68,661

-

68,661

-

-

99,233

99,248

68,661

30,587

99,248

312

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Natural Resources, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Land Conservation State Appropriation State General Funds State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Land Conservation
Parks, Recreation and Historic Sites State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Parks, Recreation and Historic Sites
Pollution Prevention Assistance State Funds State General Funds State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Pollution Prevention Assistance
Solid Waste Trust Fund State Appropriation State General Funds State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Solid Waste Trust Fund
Wildlife Resources State Appropriation State General Funds State General Funds - Prior Year Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Wildlife Resources

27,699 1 -
27,700
771,567 16,012 -
102,634 890,213
801 3,538,526 3,539,327
88,507
1,814 90,321
114,232 -
11,308 -
23,525,482 23,651,022

-
(44,529) (44,529)
(3,474,613) (3,474,613)
(88,507)
(1,814) (90,321)
(20,008,897) (20,008,897)

(27,699) -
(1) (27,700)
(771,567) (16,012)
(58,106) (845,685)
(801) (63,913) (64,714)
-
(114,232) -
(11,308) -
(3,516,585) (3,642,125)

Prior Period Adjustments
886 -
886
121,833 (29) -
364,976 486,780
(3,627) (3,627)
353
353
303,978 -
285,641 589,619

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
313

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

(558)

12,225

12,553

-

-

0

0

-

-

0

0

-

-

143

143

-

(558)

12,368

12,696

-

12,553

12,553

-

-

0

-

-

0

-

143

143

-

12,696

12,696

-

(66,330)

27,915

83,418

-

83,418

83,418

-

-

29

0

-

-

0

-

-

0

0

-

-

0

-

-

838,113

1,203,088

1,161,174

41,914

1,203,088

-

(66,330)

866,057

1,286,506

1,161,174

125,332

1,286,506

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

1,613,330

1,609,703

1,609,703

-

1,609,703

-

-

1,613,330

1,609,703

1,609,703

-

1,609,703

-

-

0

0

-

-

0

-

-

88,507

88,860

88,860

-

88,860

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

88,507

88,860

88,860

-

88,860

-

(917,929)

743,803

129,852

-

-

-

0

0

-

-

-

0

0

-

-

-

0

0

-

-

(9,886)

15,519,335

15,795,090

15,747,868

-

(927,815)

16,263,138

15,924,942

15,747,868

129,852 -
-
47,222 177,074

129,852 0
0
0 15,795,090 15,924,942

314

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Natural Resources, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Payments to Georgia Agricultural Exposition Authority State Appropriation State General Funds

-

-

-

Payments to Georgia Agrirama Development Authority State Appropriation State General Funds

-

-

-

Payments to Lake Allatoona Preservation Authority State Appropriation State General Funds

-

-

-

Payments to Southwest Georgia Railroad Excursion Authority State Appropriation State General Funds

-

-

-

Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified

132,868
(29,727) (7,268,421) (7,165,280)

-
(137,084) (137,084)

(132,868)
29,727 7,405,505 7,302,364

Prior Period Adjustments
-
-
-
-
293,510 -
293,510

Total Operating Activity
Prior Year Reserves Not Available for Expenditure Inventories

85,757,763 1,676,102

(84,507,189)

(1,250,574)

1,496,166

Budget Unit Totals

$

87,433,865 $ (84,507,189) $

(1,250,574) $

1,496,166

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
315

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

(293,510)

0

0

-

-

-

0

0

-

-

-

0

0

-

-

(293,510)

0

0

-

(130,905)

(1,462,530)

68,835,073

68,868,709
0 0 1,545,197

68,213,014 1,545,197

$

(130,905) $

(1,462,530) $

68,835,073 $

70,413,906 $

69,758,211 $

-

0

-

0

-

0

-

0

655,695

68,868,709
0 0 1,545,197

655,695 $

70,413,906

Summary of Ending Fund Balance

Reserved

Inventories

$

Underground Storage Tank Trust Fund

Other Reserves

Air Emissions

DI-Lane WMA Mitigated Land

Hazardous Wast Trust Fund

Nongame Wildlife Conservation & Wildlife

Restricted Donations

Solid Waste Trust Fund

Voluntary Remediation Escrow

Waterfowl/Duck Stamp Fund

Wildlife Endowment Fund

Unreserved, Undesignated

Surplus

Total Ending Fund Balance - June 30

$

1,545,197 $ 41,162,046
49,247 87,545 5,334,500 6,891,753 3,305,833 3,636,587 353,915 919,796 6,471,792
-
69,758,211 $

-$
-
655,695
655,695 $

1,545,197 41,162,046
49,247 87,545 5,334,500 6,891,753 3,305,833 3,636,587 353,915 919,796 6,471,792
655,695
70,413,906

316

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

Pardons and Paroles, State Board of
Board Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified
Total Board Administration
Clemency Decisions State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Clemency Decisions
Parole Supervision State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Parole Supervision
Victim Services State Appropriation State General Funds

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

5,726,454 $

5,649,837 $

5,649,837 $

5,649,837

-

-

23,215

23,215

5,726,454

5,649,837

555,355 6,228,407

555,355 6,228,407

6,918,116
-
6,918,116

6,663,151
-
6,663,151

6,663,151
4,500
194,040 11,125 6,872,816

6,581,889
4,500
194,040 11,123 6,791,552

40,325,126
806,050
41,131,176

37,308,021
806,050
38,114,071

37,308,021
1,314,327
131,306 181,474 38,935,128

37,308,021
398,009
131,305 175,725 38,013,060

447,610

435,364

435,364

420,364

Budget Unit Totals

$

54,223,356 $

50,862,423 $

52,471,715 $

51,453,383

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
317

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

5,649,837 $

0$

5,649,011 $

826 $

826

-

23,215

0

23,215

0

0

-

555,355

-

6,228,407

0

555,355

0

0

0

6,227,581

826

826

-

6,581,889

-

4,500

-

194,040

-

11,123

-

6,791,552

(81,262)
0
0 (2) (81,264)

6,571,529
4,500
194,040 11,123
6,781,192

91,622
0
0 2 91,624

10,360
0
0 0 10,360

-
914,156
5,742 919,898

37,308,021
1,312,165
131,305 181,467 38,932,958

0
(2,162)
(1) (7) (2,170)

37,293,084
386,352
131,305 178,162 37,988,903

14,937
927,975
1 3,312 946,225

14,937
925,813
0 3,305 944,055

-

420,364

(15,000)

385,972

49,392

34,392

$

919,898 $

52,373,281 $

(98,434) $

51,383,648 $

1,088,067 $

989,633

318

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Pardons and Paroles, State Board of
Board Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified
Total Board Administration
Clemency Decisions State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other
Total Clemency Decisions
Parole Supervision State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Parole Supervision
Victim Services State Appropriation State General Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

$

3,092 $

-

3,092

-$ -

(3,092) $ -
(3,092)

10,136 -
10,136

9,782
-
60 9,842

-

(9,782)

375

-

-

-

-

-

-

-

(60)

-

-

(9,842)

375

172,277
914,156
5,742 1,092,175

-
(914,156)
(5,742) (919,898)

(172,277)
-
(172,277)

62,903
1,025
63,928

23,983

-

(23,983)

399

Budget Unit Totals

$

1,129,092 $

(919,898) $

(209,194) $

74,838

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
319

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

(10,136) $

-

(10,136)

826 $ 0 0
826

826 $ 0 0
826

-$

826 $

826

-

-

0

-

-

0

-

826

826

(375)
-
(375)

10,360
0
0 0 10,360

10,360
0
0 0 10,360

-

10,360

10,360

-

-

0

-

-

0

-

-

0

-

10,360

10,360

(62,903)
-
(62,903)

14,937
925,813
0 3,305 944,055

14,937
926,838
0 3,305 945,080

-
926,830
3,305 930,135

14,937
8
14,945

14,937
926,838
0 3,305 945,080

(399)

$

(73,813) $

34,392 989,633 $

34,392 990,658 $

930,135 $

34,392 60,523 $

34,392 990,658

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

926,830 $

3,305

-

$

930,135 $

-$ -
60,523
60,523 $

926,830 3,305
60,523
990,658

320

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

Properties Commission, State Leasing
Other Funds Properties Commission, State
Other Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

-$

-$

-$

-

1,037,739

$

1,037,739 $

925,601 925,601 $

1,300,000 1,300,000 $

1,296,835 1,296,835

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
321

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

0$

0$

-$

0$

0

-

1,296,835

(3,165)

1,296,835

3,165

0

$

0$

1,296,835 $

(3,165) $

1,296,835 $

3,165 $

0

322

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Properties Commission, State

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Leasing Other Funds

$

-$

-$

-$

-

Properties Commission, State Other Funds

-

-

-

-

Budget Unit Totals

$

0$

0$

0$

0

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
323

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

0$

0$

-$

-$

0

-

0

0

-

-

0

$

0$

0$

0$

0$

0$

0

324

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

Public Defender Standards Council, Georgia
Public Defenders State Appropriation State General Funds Other Funds
Total Public Defenders
Public Defender Standards Council State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Public Defender Standards Council
Special Project - Public Defenders State Appropriation State General Funds Other Funds
Total Special Project - Public Defenders
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

32,137,164 $

30,233,847 $

30,233,847 $

30,161,724

-

-

30,646,322

29,019,181

32,137,164

30,233,847

60,880,169

59,180,905

6,042,063
1,700,000 7,742,063

5,659,911
1,200,000 6,859,911

5,659,911
27,578 2,903,664 8,591,153

5,659,911
27,578 2,175,472 7,862,961

1,610,168 -
1,610,168

1,610,168 -
1,610,168

1,610,168 -
1,610,168

1,610,168 -
1,610,168

$

41,489,395 $

38,703,926 $

71,081,490 $

68,654,034

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
325

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

30,161,724 $

(72,123) $

30,160,609 $

73,238 $

1,115

-

29,019,181

(1,627,141)

27,374,868

3,271,454

1,644,313

-

59,180,905

(1,699,264)

57,535,477

3,344,692

1,645,428

-
728,191 728,191

5,659,911
27,578 2,903,663 8,591,152

0

5,658,206

0

17,347

(1)

2,249,543

(1)

7,925,096

1,705
10,231 654,121 666,057

1,705
10,231 654,120 666,056

-

1,610,168

-

0

-

1,610,168

0

1,047,987

0

-

0

1,047,987

562,181 0
562,181

562,181 0
562,181

$

728,191 $

69,382,225 $

(1,699,265) $

66,508,560 $

4,572,930 $

2,873,665

326

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Public Defender Standards Council, Georgia
Public Defenders State Appropriation State General Funds Other Funds
Total Public Defenders
Public Defender Standards Council State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

$

(414,068) $

-

(414,068)

-$ -
-

-$ -
-

420,622 11,321
431,943

28,147
728,191

-
(728,191)

-

2,266

-

-

-

-

Total Public Defender Standards Council

756,338

(728,191)

-

2,266

Special Project - Public Defenders State Appropriation State General Funds Other Funds
Total Special Project - Public Defenders

-

-

-

(417,981)

-

-

-

-

-

-

-

(417,981)

Budget Unit Totals

$

342,270 $

(728,191) $

0$

16,228

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
327

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

1,115 $

7,669 $

-$

7,669 $

7,669

-

1,644,313

1,655,634

1,655,634

-

1,655,634

-

1,645,428

1,663,303

1,655,634

7,669

1,663,303

-

1,705

32,118

-

-

10,231

10,231

10,231

-

654,120

654,120

654,120

-

666,056

696,469

664,351

32,118
32,118

32,118
10,231 654,120 696,469

-

562,181

144,200

-

0

0

-

562,181

144,200

-

144,200

144,200

-

-

0

-

144,200

144,200

$

0$

2,873,665 $

2,503,972 $

2,319,985 $

183,987 $

2,503,972

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves
Administrative Service Fees Clerks' and Sheriffs' Trust Fund Local County Funds Inventories Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

10,231 $

479,509 174,866 1,655,379
-

-

$

2,319,985 $

-$ -
183,987
183,987 $

10,231 -
479,509 174,866 1,655,379
-
183,987
2,503,972

328

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

Public Safety, Department of
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Aviation State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Aviation
Capitol Police Services Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Capitol Police Services
Executive Security Services State Appropriation State General Funds Other Funds
Total Executive Security Services
Field Offices and Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Field Offices and Services

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

8,306,145 $

7,791,525 $

7,191,525 $

7,174,861

15,571 -
8,321,716

141,571 1,895
7,934,991

34,913 6,388
7,232,826

34,913 6,387
7,216,161

2,763,276
200,000 -
2,963,276

1,472,828
200,000 -
1,672,828

1,472,828
35,561 1,508,389

1,472,827
35,561 1,508,388

7,503,871
7,503,871

6,822,499
6,822,499

590 6,894,807
6,895,397

590 6,480,404
6,480,994

1,488,079 -
1,488,079

1,442,595 -
1,442,595

1,442,595 -
1,442,595

1,442,594 -
1,442,594

66,219,677 3,601,316 8,872,757
1,252,400 79,946,150

62,014,595 11,492,428
8,872,757 1,252,400 83,632,180

62,014,595 12,711,189
1,472,670 8,872,757 1,823,956 86,895,167

61,873,628 12,386,061 1,472,667 8,872,757 2,113,314 86,718,427

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
329

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

7,174,861 $

(16,664) $

7,159,047 $

32,478 $

15,814

-

34,913

-

6,387

-

7,216,161

0 (1)
(16,665)

33,163 6,387
7,198,597

1,750 1
34,229

1,750 0
17,564

-

1,472,827

-

0

-

35,561

-

1,508,388

(1)

1,393,923

0

-

0

35,561

(1)

1,429,484

78,905
0 0 78,905

78,904
0 0 78,904

-

590

0

590

0

0

-

6,480,404

(414,403)

6,480,404

414,403

0

-

6,480,994

(414,403)

6,480,994

414,403

0

-

1,442,594

-

0

-

1,442,594

(1)

1,431,324

0

-

(1)

1,431,324

11,271 0
11,271

11,270 0
11,270

2,991,446
241,625 3,233,071

61,873,628 15,377,507 1,472,667 8,872,757 2,354,939 89,951,498

(140,967) 2,666,318
(3) 0 530,983 3,056,331

61,859,567 12,708,665
1,472,667 8,872,757 1,820,347 86,734,003

155,028 2,524 3 0 3,609
161,164

14,061 2,668,842
0 0 534,592 3,217,495

330

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

Public Safety, Department of
Motor Carrier Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Motor Carrier Compliance
Specialized Collision Reconstruction Team State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Specialized Collision Reconstruction Team
Troop J Specialty Units State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Troop J Specialty Units
Agencies Attached for Administrative Purposes
Firefighter Standards and Training Council, Georgia State Appropriation State General Funds Other Funds
Total Firefighter Standards and Training Council, Georgia
Highway Safety, Office of State Appropriation State General Funds Federal Funds Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified Other Funds
Total Highway Safety, Office of

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

7,510,849
6,550,143 6,510,227 20,571,219

7,427,562
6,699,743 6,510,227 20,637,532

8,027,562
8,173,761 6,530,739 22,732,062

8,027,562
8,173,749 6,581,748 22,783,059

3,072,048
3,072,048

2,953,305
2,953,305

2,953,305
16,190 492,395 3,461,890

2,953,304
16,189 453,685 3,423,178

2,417,495
2,417,495

2,342,738
2,342,738

2,342,738
2,342,738

2,338,232
2,338,232

758,842 -
758,842
454,022
17,233,729
17,687,751

670,547 -
670,547
410,340
17,086,129
1,077,226 18,573,695

670,547 -
670,547
410,340
140,736 31,141,388 1,205,256 32,897,720

670,546 -
670,546
409,551
49,739 17,408,072
254,923 18,122,285

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
331

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-
945,951 945,951

8,027,562
8,173,749 7,527,699 23,729,010

0
(12) 996,960 996,948

8,026,701
8,173,749 6,530,738 22,731,188

861

861

12

0

1

996,961

874

997,822

-

2,953,304

-

16,189

-

453,685

-

3,423,178

(1)
(1) (38,710) (38,712)

2,945,459
16,189 453,685 3,415,333

7,846
1 38,710 46,557

7,845
0 0 7,845

-

2,338,232

0

-

0

-

0

-

2,338,232

(4,506)
0 0 (4,506)

2,281,193
2,281,193

61,545
0 0 61,545

57,039
0 0 57,039

-
-
1,184,776 1,184,776

670,546 0
670,546
409,551
49,739 17,408,072 1,439,699 19,307,061

(1) 0 (1)
(789)
(90,997) (13,733,316)
234,443 (13,590,659)

668,979 -
668,979
409,551
49,739 17,408,072
844,790 18,712,152

1,568 0
1,568
789
90,997 13,733,316
360,466 14,185,568

1,567 0
1,567
0
0 0 594,909 594,909

332

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

Public Safety, Department of
Peace Officer Standards and Training Council, Georgia State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Peace Officer Standards and Training Council, Georgia
Public Safety Training Center, Georgia State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Public Safety Training Center, Georgia
Program Not Identified State Appropriation State General Funds Other Funds
Total Program Not Identified
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

2,186,681
2,186,681

2,151,975
50,000 2,201,975

2,151,975
4,500 88,648 2,245,123

2,147,836
4,500 88,650 2,240,986

10,990,243
1,486,742
2,990,680 15,467,665

10,379,846
1,746,306
2,096,438 14,222,590

10,379,846
2,707,710
116,000 3,867,131 17,070,687

10,359,884
1,622,585
3,673 3,747,837 15,733,979

-

-

-

-

-

-

-

-

-

-

-

-

$ 162,384,793 $ 163,107,475 $ 185,395,141 $ 168,678,829

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
333

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

2,147,836

-

4,500

-

88,650

-

2,240,986

(4,139)
0 2 (4,137)

2,139,309
4,500 83,725 2,227,534

12,666
0 4,923 17,589

8,527
0 4,925 13,452

-
-
124,192 124,192

10,359,884
1,622,585
3,673 3,872,029 15,858,171

(19,962)
(1,085,125)
(112,327) 4,898
(1,212,516)

10,357,264
1,547,762
3,673 3,859,553 15,768,252

22,582
1,159,948
112,327 7,578
1,302,435

2,620
74,823
0 12,476 89,919

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

$

5,487,990 $ 174,166,819 $ (11,228,322) $ 169,079,033 $

16,316,108 $

5,087,786

334

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Public Safety, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Aviation State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Aviation
Capitol Police Services Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Capitol Police Services
Executive Security Services State Appropriation State General Funds Other Funds
Total Executive Security Services
Field Offices and Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Funds - Government Services Other Funds
Total Field Offices and Services

$

6,059 $

67,766
73,825

129,561
129,561

-$
-

(6,059) $
(67,766) (73,825)

-

(129,561)

-

-

-

-

-

(129,561)

3,307 -
3,307
4,154 -
4,154

169 169
5,534 38,981 44,515
279,483 2,980,118
246,638 3,506,239

-
-
(2,991,446)
(241,624) (3,233,070)

(169) (169)
(5,534) (38,981) (44,515)
(279,483) 11,328 (5,014)
(273,169)

-
-
21,128 4,925 -
26,053

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
335

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

(3,112) $

15,814 $

16,009 $

-
(3,112)

1,750 0
17,564

1,750 0
17,759

(31,581)
(31,581)

78,904
0 0 78,904

51,477
0 0 51,477

-$
1,750 -
1,750

16,009 $
16,009

16,009
1,750 0
17,759

-

51,477

51,477

-

-

0

-

-

0

-

51,477

51,477

-
-
(11,427) -
(11,427)

0 0 0
11,270 0
11,270
14,061 2,668,842
0 0 534,592 3,217,495

0 0 0
11,270 0
11,270
23,762 2,673,767
0 0 534,592 3,232,121

-
-
2,673,767
534,592 3,208,359

-
11,270 -
11,270
23,762 -
23,762

0 0 0
11,270 0
11,270
23,762 2,673,767
0 0 534,592 3,232,121

336

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Public Safety, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Motor Carrier Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Motor Carrier Compliance
Specialized Collision Reconstruction Team State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Specialized Collision Reconstruction Team
Troop J Specialty Units State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Troop J Specialty Units
Agencies Attached for Administrative Purposes

59,294 44,868 945,951 1,050,113
15,084 -
20,076 35,160
10,995 -
10,995

(945,951) (945,951)
-
-

(59,294) (44,868)
(104,162)
(15,084) -
(20,076) (35,160)
(10,995) -
(10,995)

Firefighter Standards and Training Council, Georgia State Appropriation State General Funds Other Funds
Total Firefighter Standards and Training Council, Georgia
Highway Safety, Office of State Appropriation State General Funds Federal Funds Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified Other Funds
Total Highway Safety, Office of
Peace Officer Standards and Training Council, Georgia State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Peace Officer Standards and Training Council, Georgia

58,011 -
58,011
-
(128,681) (19,664) 1,184,776 1,036,431
1,459 1,272
377 3,108

-
-
(1,184,776) (1,184,776)
-

(58,011) -
(58,011)
-
128,681 19,664 -
148,345
(1,459) (1,272)
(377) (3,108)

Prior Period Adjustments
5,316 -
5,316
1,692 -
1,692
-
273 -
273
-
208,583
208,583
3,391 3,391

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
337

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

(5,208) -
(5,208)
(984) -
(984)

861 0
996,961 997,822
7,845 0 0
7,845

969 0
996,961 997,930
8,553 0 0
8,553

996,961 996,961
-

969 -
969
8,553 -
8,553

969 0
996,961 997,930
8,553 0 0
8,553

-

57,039

57,039

-

0

0

-

0

0

-

57,039

57,039

-

57,039

57,039

-

-

0

-

-

0

-

57,039

57,039

-

1,567

1,840

-

-

0

0

-

-

1,567

1,840

-

-

0

0

-

-

0

0

-

-

0

208,583

208,583

-

594,909

594,909

594,909

-

594,909

803,492

803,492

-

8,527

8,527

-

-

0

0

-

-

4,925

8,316

-

-

13,452

16,843

-

1,840 -
1,840
-
-
8,527 -
8,316 16,843

1,840 0
1,840
0
0 208,583 594,909 803,492
8,527 0
8,316 16,843

338

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Public Safety, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Public Safety Training Center, Georgia State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Public Safety Training Center, Georgia
Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified
Total Operating Activity
Prior Year Reserves Not Available for Expenditure Inventories

51,466 79,895
86,297 217,658
63,388 -
6,341 69,729 6,235,514
3,469,431

(124,192) (124,192)
(5,487,989)

(51,466) (79,895)
37,895 (93,466)
(63,388) -
(6,341) (69,729) (747,525)

Prior Period Adjustments
4,574 346,058
475 351,107
722 -
722 604,598

Budget Unit Totals

$

9,704,945 $

(5,487,989) $

(747,525) $

604,598

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
339

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

(4,244)
-
(4,244)

2,620
74,823
0 12,476 89,919

2,950
420,881
0 12,951 436,782

-
420,881
420,881

2,950
-
12,951 15,901

2,950
420,881
0 12,951 436,782

-
-
(56,556)

0
0 0
0 5,087,786

722
0 0
722
5,635,828
0 0 3,390,110

5,431,443
3,390,110

722
-
722
204,385

722
0 0
722
5,635,828
0 0 3,390,110

$

(56,556) $

5,087,786 $

9,025,938 $

8,821,553 $

204,385 $

9,025,938

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves Inventories Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

3,304,981 $

2,126,462

3,390,110

-

$

8,821,553 $

-$ -
204,385
204,385 $

3,304,981 2,126,462 3,390,110
204,385
9,025,938

340

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

Public Service Commission
Administration State Appropriation State General Funds Other Funds
Total Administration
Facilities Protection State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Facilities Protection
Utilities Regulation State Appropriation State General Funds American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Utilities Regulation
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

1,269,316 $

1,228,075 $

1,228,075 $

1,228,075

70,000

70,000

23,912

23,912

1,339,316

1,298,075

1,251,987

1,251,987

860,024 600,000 1,460,024

849,027 600,000 1,449,027

849,027 910,085 1,759,112

849,027 962,569 1,811,596

7,606,603
7,606,603

$

10,405,943 $

6,673,008 -
6,673,008
9,420,110 $

6,673,008 109,214 60,000
6,842,222
9,853,321 $

6,656,181 109,214 60,000
6,825,395
9,888,978

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
341

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

1,228,075 $

0$

1,227,103 $

972 $

972

-

23,912

0

23,912

0

0

-

1,251,987

0

1,251,015

972

972

-

849,027

-

962,569

-

1,811,596

0 52,484 52,484

848,596 910,085 1,758,681

431

431

0

52,484

431

52,915

-

6,656,181

(16,827)

6,655,989

17,019

192

-

109,214

0

109,214

0

0

-

60,000

0

60,000

0

0

-

6,825,395

(16,827)

6,825,203

17,019

192

$

0$

9,888,978 $

35,657 $

9,834,899 $

18,422 $

54,079

342

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Public Service Commission
Administration State Appropriation State General Funds Other Funds
Total Administration
Facilities Protection State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Facilities Protection
Utilities Regulation State Appropriation State General Funds American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Utilities Regulation

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

$

45 $

-$

(45) $

-

-

-

-

-

45

-

(45)

-

-

-

-

-

-

-

-

-

-

-

-

-

849

-

(849)

-

-

-

-

-

-

-

-

-

849

-

(849)

-

Budget Unit Totals

$

894 $

0$

(894) $

0

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
343

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

972 $

972 $

-$

972 $

972

-

0

0

-

-

0

-

972

972

-

972

972

-

431

431

-

-

52484

52484

52,484

-

52915

52915

52,484

431

431

-

52484

431

52915

-

192

192

-

0

0

-

0

0

-

192

192

-

192

192

-

-

0

-

-

0

-

192

192

$

0$

54,079 $

54,079 $

52,484 $

1,595 $

54,079

Summary of Ending Fund Balance
Reserved Federal Financial Assistance
Unreserved, Undesignated Surplus

Total Ending Fund Balance - June 30

$

52,484 -
52,484 $

1,595 1,595 $

52,484 1,595 54,079

344

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

Regents, University System of Georgia
Advanced Technology Development Center / Economic Development Institute
State Appropriation State General Funds
Other Funds
Total Advanced Technology Development Center / Economic Development Institute
Agricultural Experiment Station State Appropriation State General Funds Other Funds
Total Agricultural Experiment Station
Athens and Tifton Veterinary Laboratories State Appropriation State General Funds Other Funds
Total Athens and Tifton Veterinary Laboratories
Cooperative Extension Service State Appropriation State General Funds Other Funds
Total Cooperative Extension Service
Forestry Cooperative Extension State Appropriation State General Funds Other Funds
Total Forestry Cooperative Extension
Forestry Research State Appropriation State General Funds Other Funds
Total Forestry Research

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

11,786,796 $

8,415,436 $

8,415,436 $

12,975,000

12,975,000

12,975,000

8,404,821 5,356,335

24,761,796

21,390,436

21,390,436

13,761,156

41,520,176 37,552,919
79,073,095

37,743,953 37,552,919
75,296,872

37,743,953 53,494,740
91,238,693

37,669,738 42,242,232
79,911,970

4,944,522
4,944,522

4,944,522
4,944,522

7,362,088
7,362,088

5,500,420
5,500,420

34,981,640 25,083,929
60,065,569

31,668,434 25,083,929
56,752,363

31,668,434 34,543,025
66,211,459

31,606,231 30,857,443
62,463,674

643,589 400,000
1,043,589

578,909 400,000
978,909

578,909 617,287
1,196,196

577,774 502,070
1,079,844

3,131,681 3,950,426
7,082,107

2,822,644 3,950,426
6,773,070

2,822,644 7,570,544
10,393,188

2,817,106 7,295,465
10,112,571

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
345

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

8,404,821 $

(10,615) $

8,404,821 $

10,615 $

0

-

5,356,335

(7,618,665)

4,976,672

7,998,328

379,663

-

13,761,156

(7,629,280)

13,381,493

8,008,943

379,663

13,594,222
13,594,222

37,669,738 55,836,454
93,506,192

(74,215) 2,341,714
2,267,499

37,669,738 40,476,883
78,146,621

74,215 13,017,857
13,092,072

0 15,359,571
15,359,571

529,189
529,189

0 6,029,609
6,029,609

0 (1,332,479)
(1,332,479)

5,595,797
5,595,797

0 1,766,291
1,766,291

0 433,812
433,812

3,216,440
3,216,440

31,606,231 34,073,883
65,680,114

(62,203) (469,142)
(531,345)

31,606,231 30,087,298
61,693,529

62,203 4,455,727
4,517,930

0 3,986,585
3,986,585

77,808
77,808

577,774 579,878
1,157,652

(1,135) (37,409)
(38,544)

577,774 479,319
1,057,093

1,135 137,968
139,103

0 100,559
100,559

1,460,500
1,460,500

2,817,106 8,755,965
11,573,071

(5,538) 1,185,421
1,179,883

2,811,784 6,973,766
9,785,550

10,860 596,778
607,638

5,322 1,782,199
1,787,521

346

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

Regents, University System of Georgia
Ga Eminent Scholars Endow TF State Appropriation State General Funds
Georgia Radiation Therapy Center Other Funds
Georgia Tech Research Institute State Appropriation State General Funds Other Funds
Total Georgia Tech Research Institute
Marine Institute State Appropriation State General Funds Other Funds
Total Marine Institute
Marine Resources Extension Center State Appropriation State General Funds Other Funds
Total Marine Resources Extension Center
Medical College of Georgia Hospital and Clinics State Appropriation State General Funds
Office of Minority Business Enterprises State Appropriation State General Funds
Public Libraries State Appropriation State General Funds Other Funds
Total Public Libraries
Public Service / Special Funding Initiatives State Appropriation State General Funds Tobacco Funds
Total Public Service / Special Funding Initiatives
Regents Central Office State Appropriation State General Funds Other Funds
Total Regents Central Office

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

3,625,810

3,625,810

3,625,810

3,625,810

6,977,104 148,917,958
155,895,062

6,391,518 148,917,958
155,309,476

6,391,518 221,117,958
227,509,476

6,378,869 210,383,327
216,762,196

891,635 486,281
1,377,916

808,304 486,281
1,294,585

808,304 698,426
1,506,730

806,716 630,634
1,437,350

1,465,244 1,345,529
2,810,773

1,323,628 1,345,529
2,669,157

1,323,628 2,195,015
3,518,643

1,321,030 1,838,679
3,159,709

34,265,312

31,914,306

31,914,306

31,850,037

-

-

-

-

38,518,043 4,522,400
43,040,443

34,778,706 4,522,400
39,301,106

34,778,706 5,200,000
39,978,706

34,711,574 5,063,307
39,774,881

38,131,266 5,000,000
43,131,266

17,201,817 5,000,000
22,201,817

17,201,817 5,000,000
22,201,817

17,201,817 5,000,000
22,201,817

6,777,980 -
6,777,980

6,382,390 -
6,382,390

6,382,390 -
6,382,390

6,366,451 -
6,366,451

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
347

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

0

0

-

0

0

-

3,625,810

0

3,625,810

0

0

-

6,378,869

(12,649)

6,378,869

-

210,383,327

(10,734,631)

210,377,460

-

216,762,196

(10,747,280)

216,756,329

12,649 10,740,498
10,753,147

0 5,867
5,867

39,730
39,730

806,716 670,364
1,477,080

(1,588) (28,062)
(29,650)

806,716 598,315
1,405,031

1,588 100,111
101,699

0 72,049
72,049

183,459
183,459

1,321,030 2,022,138
3,343,168

(2,598) (172,877)
(175,475)

1,321,030 1,869,319
3,190,349

2,598 325,696
328,294

0 152,819
152,819

-

31,850,037

(64,269)

31,850,037

64,269

0

-

0

0

-

0

0

-

34,711,574

(67,132)

34,711,574

67,132

0

-

5,063,307

(136,693)

5,063,307

136,693

0

-

39,774,881

(203,825)

39,774,881

203,825

0

-

17,201,817

-

5,000,000

-

22,201,817

0

15,675,354

0

5,000,000

0

20,675,354

1,526,463 0
1,526,463

1,526,463 0
1,526,463

-

6,366,451

-

0

-

6,366,451

(15,939) 0
(15,939)

6,359,286 -
6,359,286

23,104 0
23,104

7,165 0
7,165

348

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

Regents, University System of Georgia
Research Consortium State Appropriation State General Funds Tobacco Funds
Total Research Consortium
Skidaway Institute of Oceanography State Appropriation State General Funds Federal Stimulus Stabilization funds Other Funds
Total Skidaway Institute of Oceanography
Student Education State Appropriation State General Funds
Teaching State Appropriation State General Funds American Recovery and Reinvestment Act Federal Stimulus Stabilization funds State Fiscal Stabilization Fund Stabilization Fund - Education State Grants Other Funds
Total Teaching
Veterinary Medicine Experiment Station State Appropriation State General Funds
Veterinary Medicine Teaching Hospital State Appropriation State General Funds Other Funds
Total Veterinary Medicine Experiment Station
Payments to the Georgia Cancer Coalition State Appropriation Tobacco Funds
Payments to Georgia Military College State Appropriation State General Funds
Payments to Public Telecommunications Commission, Georgia State Appropriation State General Funds Other Funds
Total Payments to Public Telecommunications Commission, Georgia
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

25,574,718 750,000
26,324,718
1,563,946 -
4,645,000 6,208,946
-

23,307,334 750,000
24,057,334
1,418,777 -
4,072,620 5,491,397
-

23,307,334 750,000
24,057,334
1,418,777 -
4,072,620 5,491,397
-

23,307,334 750,000
24,057,334
1,415,972 178,362
3,545,471 5,139,805
-

1,794,043,592
92,617,896
2,875,057,996 4,761,719,484

1,485,439,826
-
257,224,175 3,060,902,842 4,803,566,843

1,485,439,826
-
280,410,317 3,818,879,703 5,584,729,846

1,458,664,648
27,114,164
280,410,317 3,432,956,661 5,199,145,790

3,155,597

2,858,730

2,858,730

2,853,114

538,294 9,621,951 10,160,245
11,509,466

483,572 9,621,951 10,105,523
8,270,073

483,572 10,208,437 10,692,009
8,270,073

482,624 9,489,063 9,971,687
8,270,073

2,729,058

2,364,930

2,364,930

2,360,431

16,398,957 -
16,398,957

14,714,031 -
14,714,031

14,714,031 -
14,714,031

14,685,203 -
14,685,203

$ 5,306,101,711 $ 5,300,263,680 $ 6,187,608,288 $ 5,764,491,323

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
349

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-
449,017 449,017
-

23,307,334 750,000
24,057,334
1,415,972 178,362
3,994,488 5,588,822
0

0 0 0
(2,805) 178,362 (78,132) 97,425
0

23,307,049 750,000
24,057,049
1,415,541 -
3,697,541 5,113,082
-

285 0
285
3,236 0
375,079 378,315
0

285 0
285
431 178,362 296,947 475,740
0

-
-
168,966,517 168,966,517

1,458,664,648
27,114,164
280,410,317 3,601,923,178 5,368,112,307

(26,775,178)
27,114,164
0 (216,956,525) (216,617,539)

1,457,956,510
27,114,164
280,410,317 3,418,331,515 5,183,812,506

27,483,316
(27,114,164)
0 400,548,188 400,917,340

708,138
0
0 183,591,663 184,299,801

-

2,853,114

(5,616)

2,853,114

5,616

0

1,617,677 1,617,677
-

482,624 11,106,740 11,589,364
8,270,073

(948) 898,303 897,355
0

482,624 8,897,441 9,380,065
8,270,073

948 1,310,996 1,311,944
0

0 2,209,299 2,209,299
0

-

2,360,431

(4,499)

2,360,431

4,499

0

-

14,685,203

(28,828)

14,685,203

28,828

0

-

0

0

-

0

0

-

14,685,203

(28,828)

14,685,203

28,828

0

$ 190,134,559 $ 5,954,625,882 $ (232,982,406) $ 5,743,828,683 $ 443,779,605 $ 210,797,199

350

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Regents, University System of Georgia

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Advanced Technology Development Center / Economic Development Institute
State Appropriation State General Funds
Other Funds
Total Advanced Technology Development Center / Economic Development Institute
Agricultural Experiment Station State Appropriation State General Funds Other Funds
Total Agricultural Experiment Station
Athens and Tifton Veterinary Laboratories State Appropriation State General Funds Other Funds
Total Athens and Tifton Veterinary Laboratories
Cooperative Extension Service State Appropriation State General Funds Other Funds
Total Cooperative Extension Service
Forestry Cooperative Extension State Appropriation State General Funds Other Funds
Total Forestry Cooperative Extension
Forestry Research State Appropriation State General Funds Other Funds
Total Forestry Research

$

-$

-$

-$

-

-

-

-

-

-

-

-

-

25,625 13,594,222
13,619,847

(13,594,222)
(13,594,222)

(25,625) -
(25,625)

23,184 1,806
24,990

330

-

(330)

-

529,189

(529,189)

-

-

529,519

(529,189)

(330)

-

29,155 3,216,440
3,245,595

(3,216,440)
(3,216,440)

(29,155) -
(29,155)

6,232 714
6,946

-

-

-

-

77,808

(77,808)

-

-

77,808

(77,808)

-

-

9,566 1,460,500
1,470,066

(1,460,500)
(1,460,500)

(9,566) -
(9,566)

5,516 304
5,820

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
351

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

0$

0$

-$

-$

0

-

-

379,663

379,663

379,663

-$

379,663

-

-

379,663

379,663

379,663

-

379,663

-

(22,545)

0

639

-

-

-

15,359,571

15,361,377

15,361,377

-

(22,545)

15,359,571

15,362,016

15,361,377

639

639

-

15,361,377

639

15,362,016

-

-

0

0

-

-

0

-

-

433,812

433,812

433,812

-

433,812

-

-

433,812

433,812

433,812

-

433,812

872

(7,104)

0

0

-

-

-

3,986,585

3,987,299

3,987,299

872

(7,104)

3,986,585

3,987,299

3,987,299

-

0

-

3,987,299

-

3,987,299

-

-

0

0

-

-

0

-

-

100,559

100,559

100,559

-

100,559

-

-

100,559

100,559

100,559

-

100,559

-

(5,453)

5,322

5,385

-

5,385

5,385

-

-

1,782,199

1,782,503

1,787,825

(5,322)

1,782,503

-

(5,453)

1,787,521

1,787,888

1,787,825

63

1,787,888

352

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Regents, University System of Georgia

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Ga Eminent Scholars Endow TF State Appropriation State General Funds

-

-

-

Georgia Radiation Therapy Center Other Funds

-

-

-

Georgia Tech Research Institute State Appropriation State General Funds Other Funds
Total Georgia Tech Research Institute
Marine Institute State Appropriation State General Funds Other Funds
Total Marine Institute
Marine Resources Extension Center State Appropriation State General Funds Other Funds
Total Marine Resources Extension Center
Medical College of Georgia Hospital and Clinics State Appropriation State General Funds

1,256 2
1,258
348 39,730 40,078
1,635 183,459 185,094
-

-
(39,730) (39,730)
(183,459) (183,459)
-

(1,256) (2)
(1,258)
(348) -
(348)
(1,635) -
(1,635)
-

Office of Minority Business Enterprises State Appropriation State General Funds

-

-

-

Public Libraries State Appropriation State General Funds Other Funds
Total Public Libraries
Public Service / Special Funding Initiatives State Appropriation State General Funds Tobacco Funds
Total Public Service / Special Funding Initiatives

111,455 -
111,455
88,877 -
88,877

-

(111,455)

-

-

-

(111,455)

-

(88,877)

-

-

-

(88,877)

Prior Period Adjustments
-
-
10,040 -
10,040
-
(17) (17)
-
-
7,733 -
7,733
108,697 -
108,697

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
353

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

10,040

-

10,040

10,040

-

-

5,867

5,867

5,867

-

5,867

-

-

5,867

15,907

5,867

10,040

15,907

-

-

0

0

-

-

0

-

-

72,049

72,049

72,049

-

72,049

-

-

72,049

72,049

72,049

-

72,049

-

-

0

0

-

-

0

-

-

152,819

152,802

152,802

-

152,802

-

-

152,819

152,802

152,802

-

152,802

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

7,733

-

-

-

0

0

-

-

-

0

7,733

-

-

(63,748)

1,526,463

1,571,412

1,500,000

-

-

0

0

-

-

(63,748)

1,526,463

1,571,412

1,500,000

7,733 -
7,733
71,412 -
71,412

7,733 0
7,733
1,571,412 0
1,571,412

354

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Regents, University System of Georgia

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Regents Central Office State Appropriation State General Funds Other Funds
Total Regents Central Office
Research Consortium State Appropriation State General Funds Tobacco Funds
Total Research Consortium
Skidaway Institute of Oceanography State Appropriation State General Funds Federal Stimulus Stabilization funds Other Funds
Total Skidaway Institute of Oceanography
Student Education State Appropriation State General Funds

132,038 -
132,038
32,240 -
32,240
449,017 449,017
-

-
-
(449,017) (449,017)
-

(132,038) -
(132,038)
(32,240) -
(32,240)
-
-

Teaching State Appropriation State General Funds American Recovery and Reinvestment Act Federal Funds Not Specifically Identified State Fiscal Stabilization Fund Stabilization Fund - Education State Grants Other Funds
Total Teaching
Veterinary Medicine Experiment Station State Appropriation State General Funds

1,592,969
-
169,557,640 171,150,609

-
-
(168,966,517) (168,966,517)

3,437

-

(1,592,969) -
(591,123) (2,184,092)
(3,438)

Veterinary Medicine Teaching Hospital State Appropriation State General Funds Other Funds
Total Veterinary Medicine Experiment Station

-

-

-

1,617,677

(1,617,677)

-

1,617,677

(1,617,677)

-

Prior Period Adjustments
-
403 -
403
(1,077) -
(1,077)
-
2,027,555 -
881,266 2,908,821
2,948
(30,416) (52,447) (82,863)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
355

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-
-
1,478 -
(1,955) (477)
-

-

7,165

7,165

-

-

0

0

-

-

7,165

7,165

-

-

285

688

-

-

0

0

-

-

285

688

-

-

431

832

-

-

178,362

178,362

178,362

-

296,947

294,992

294,992

-

475,740

474,186

473,354

-

0

0

-

7,165 -
7,165
688 -
688
832 -
832
-

7,165 0
7,165
688 0
688
832 178,362 294,992 474,186
0

(13,890)
-
41,726,874 41,712,984

(1,621,274)
-
(1,621,274)

708,138
0
0 183,591,663 184,299,801

1,100,529
0
0 226,199,803 227,300,332

-
-
224,357,454 224,357,454

1,100,529
-
1,842,349 2,942,878

1,100,529
0
0 226,199,803 227,300,332

-

(2,787)

0

160

-

160

160

33,259 (890)
32,369

(1,062) -
(1,062)

0 2,209,299
2,209,299

1,781 2,155,962
2,157,743

1,781 2,155,962
2,157,743

-

1,781

-

2,155,962

-

2,157,743

356

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Regents, University System of Georgia

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Payments to the Georgia Cancer Coalition State Appropriation Tobacco Funds

-

-

-

Payments to Georgia Military College State Appropriation State General Funds

-

-

-

Payments to Public Telecommunications Commission, Georgia State Appropriation State General Funds Other Funds
Total Payments to Public Telecommunications Commission, Georgia

-

-

-

-

-

-

-

-

-

Prior Period Adjustments
-
-
-

Total Operating Activity
Prior Year Reserves Not Available for Expenditure Inventories
Other Reserves

192,754,615
3,679,499 18,646,369

(190,134,559)

(2,620,057)

2,992,441

Budget Unit Totals

$ 215,080,483 $ (190,134,559) $

(2,620,057) $

2,992,441

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
357

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

-

0

0

-

-

-

0

0

-

41,745,748
(376,325) 618,068

(1,723,973)

210,797,199

253,811,414
0 0 3,303,174
19,264,437

250,769,804
3,303,174 19,264,437

$

41,987,491 $

(1,723,973) $ 210,797,199 $ 276,379,025 $ 273,337,415 $

-

0

-

0

-

0

3,041,610

253,811,414
0 0 3,303,174
19,264,437

3,041,610 $ 276,379,025

Summary of Ending Fund Balance Reserved
Inventories Federal Financial Assistance Other Reserves Unreserved, Undesignated Surplus Deficit
Total Ending Fund Balance - June 30

$

3,303,174

180,143

269,854,098

-

$ 273,337,415 $

$

3,303,174

180,143

269,854,098

3,041,610 -

3,041,610 -

3,041,610 $ 276,379,025

358

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

Funds

Revenue, Department of

Original Appropriation

Amended Appropriation

Final Budget

Current Year Revenues

Departmental Administration State Appropriation State General Funds Other Funds
Total Departmental Administration
Customer Service State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Customer Service
Industry Regulation State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Industry Regulation
Local Tax Officials Retirement and FICA State Appropriation State General Funds

$

8,365,181 $

7,532,914 $

7,532,914 $

7,532,914

375,000

375,000

322,276

322,274

8,740,181

7,907,914

7,855,190

7,855,188

14,210,356
14,210,356

13,086,550
13,086,550

13,086,550
253,874 155,645 13,496,069

13,086,550
253,874 155,644 13,496,068

3,538,566 150,000
187,422 -
3,875,988

2,900,572 150,000
187,422 529,176
3,767,170

2,900,572 150,000
359,929 1,920,128
5,330,629

2,900,572 150,000
359,928 1,917,390
5,327,890

5,149,163

5,149,163

5,149,163

5,149,163

Revenue Processing State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Revenue Processing
Salvage Inspection State Appropriation State General Funds Other Funds

13,056,079 -
13,056,079
-

11,305,602 -
1,217,137 12,522,739
-

11,305,602 -
2,502,334 13,807,936
-

11,305,602 -
1,285,196 12,590,798
-

Total Salvage Inspection

-

-

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
359

Available Compared to Budget

Carry-Over

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

-$

7,532,914 $

0$

7,496,239 $

36,675 $

36,675

-

-

322,274

(2)

322,274

2

0

-

-

7,855,188

(2)

7,818,513

36,677

36,675

-

-

13,086,550

0

12,973,751

112,799

112,799

-

-

253,874

0

253,874

0

0

-

-

155,644

(1)

155,644

1

0

-

-

13,496,068

(1)

13,383,269

112,800

112,799

-

-

2,900,572

0

2,868,586

31,986

31,986

-

-

150,000

0

150,000

0

0

-

-

359,928

(1)

359,928

1

0

-

-

1,917,390

(2,738)

1,917,390

2,738

0

-

-

5,327,890

(2,739)

5,295,904

34,725

31,986

-

-

5,149,163

0

5,149,163

0

0

-

-

11,305,602

0

11,301,978

3,624

3,624

-

-

0

0

-

0

0

-

-

1,285,196

(1,217,138)

1,285,196

1,217,138

0

-

-

12,590,798

(1,217,138)

12,587,174

1,220,762

3,624

-

-

0

0

-

0

0

-

-

0

0

-

0

0

-

-

0

0

-

0

0

360

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

Revenue, Department of
State Board of Equalization State Appropriation State General Funds
Tag and Title Registration State Appropriation State General Funds Other Funds
Total Tag and Title Registration
Tax Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Tax Compliance
Tax Law and Policy State Appropriation State General Funds Other Funds
Total Tax Law and Policy
Litigations and Investigations State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Litigations and Investigations
Motor Vehicle Registration and Titling State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Motor Vehicle Registration and Titling
Local Government Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Local Government Services

Original Appropriation

Amended Appropriation

Final Budget

-

-

-

-
28,946,134 210,000 -
8,125,000 37,281,134
1,398,668 -
1,398,668
1,489,415 -
1,489,415
10,045,216 -
3,695,700 13,740,916
2,640,216 -
2,110,135 4,750,351

-
25,017,639 210,000 -
10,829,922 36,057,561
1,306,007 -
1,306,007
1,392,194 -
1,392,194
9,465,116 -
4,195,700 13,660,816
2,413,339 -
2,246,702 4,660,041

-
25,017,639 109,668 -
13,428,149 38,555,456
1,306,007 548,997
1,855,004
1,392,194 1,527 6
1,393,727
9,465,116 226,479
7,590,500 17,282,095
2,413,339 -
2,893,183 5,306,522

Funds Current Year
Revenues
-
-
24,818,402 109,667 -
13,428,148 38,356,217
1,306,007 548,997
1,855,004
1,392,194 1,527 6
1,393,727
9,465,116 291,904
3,834,308 13,591,328
2,413,339 -
2,893,182 5,306,521

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
361

Available Compared to Budget

Carry-Over

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

0

0

-

0

0

3,758,927 3,758,927
-
-
-
-
-

(3,758,927) (3,758,927)
-
-
-
3,758,927 3,758,927
-

0 0 0
24,818,402 109,667 0
13,428,148 38,356,217
1,306,007 548,997
1,855,004
1,392,194 1,527 6
1,393,727
9,465,116 291,904
7,593,235 17,350,255
2,413,339 0
2,893,182 5,306,521

0 0 0
(199,237) (1) 0 (1)
(199,239)
0 0 0
0 0 0 0
0 65,425
2,735 68,160
0 0 (1) (1)

-
24,766,006 109,667 -
13,428,148 38,303,821
1,298,981 548,997
1,847,978
1,376,967 1,527 6
1,378,500
9,407,306 291,904
5,001,629 14,700,839
2,405,868 -
2,893,182 5,299,050

0 0 0
251,633 1 0 1
251,635
7,026 0
7,026
15,227 0 0
15,227
57,810 (65,425) 2,588,871 2,581,256
7,471 0 1
7,472

0 0 0
52,396 0 0 0
52,396
7,026 0
7,026
15,227 0 0
15,227
57,810 0
2,591,606 2,649,416
7,471 0 0
7,471

362

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

Revenue, Department of
Technology Support Services State Appropriation State General Funds Other Funds
Total Technology Support Services
Special Project - Litigations and Investigations State Appropriation State General Funds
Total Special Project - Litigations and Investigations
Special Project - Revenue Processing State Appropriation State General Funds
Total Special Project - Revenue Processing
Special Project - Tax Compliance State Appropriation State General Funds
Total Special Project - Tax Compliance
Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified

Original Appropriation

Amended Appropriation

Final Budget

24,246,393 -
24,246,393
-
-
-
-

22,005,925 -
22,005,925
112,817 112,817
1,800,000 1,800,000
115,351 115,351
-

22,005,925 12,408,096 34,414,021
112,817 112,817
1,800,000 1,800,000
115,351 115,351
-

Funds Current Year
Revenues
22,005,925 12,408,088 34,414,013
112,817 112,817
1,800,000 1,800,000
115,351 115,351
-

Budget Unit Totals

$ 127,938,644 $ 123,544,248 $ 146,473,980 $ 141,364,085

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
363

Available Compared to Budget

Carry-Over

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-
-

-

-

-

-
-
-

$

3,758,927 $

-

22,005,925

-

12,408,088

-

34,414,013

0

21,997,264

(8)

12,408,088

(8)

34,405,352

8,661 8
8,669

8,661 0
8,661

-

112,817

-

112,817

0

103,271

0

103,271

9,546 9,546

9,546 9,546

-

1,800,000

-

1,800,000

0

1,799,971

29

29

0

1,799,971

29

29

-

115,351

-

115,351

0

17,982

97,369

97,369

0

17,982

97,369

97,369

-

0

0

-

-

0

0

-

-

0

0

-

-

0

0

-

0 $ 145,123,012 $

(1,350,968) $ 142,090,787 $

0 0 0 0
4,383,193 $

0 0 0 0
3,032,225

364

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Revenue, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration State Appropriation State General Funds Other Funds
Total Departmental Administration
Customer Service State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Customer Service
Industry Regulation State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Industry Regulation
Local Tax Officials Retirement and FICA State Appropriation State General Funds

$

870,502 $

20

870,522

13,501
(69,874) (56,373)

4,155 -
(853) 183,264
186,566

-

-$ -
-

(364) $ -
(364)

18,067 -
18,067

-

(287)

9,437

-

-

-

-

-

25,893

-

(287)

35,330

-

(2,655)

-

-

-

-

-

-

-

(2,655)

(853) -
853 10
10

-

-

-

Revenue Processing State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Revenue Processing
Salvage Inspection State Appropriation State General Funds Other Funds

180,942 -
(221,875) (40,933)
154 -

-

(80,424)

121,035

-

-

-

-

-

(6,766)

-

(80,424)

114,269

-

(221)

-

-

-

-

Total Salvage Inspection

154

-

(221)

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
365

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

36,675 $

924,880 $

-$

924,880 $

924,880

-

0

20

-

20

20

-

36,675

924,900

-

924,900

924,900

-

112,799

135,450

-

0

0

-

0

(43,981)

-

112,799

91,469

-

135,450

135,450

-

-

0

-

(43,981)

(43,981)

-

91,469

91,469

-

31,986

32,633

-

0

0

-

0

0

-

0

183,274

-

31,986

215,907

-

32,633

32,633

-

-

0

-

-

0

-

183,274

183,274

-

215,907

215,907

-

0

0

-

-

0

-

3,624

225,177

-

0

0

-

0

(228,641)

-

3,624

(3,464)

-

225,177

225,177

-

-

0

-

(228,641)

(228,641)

-

(3,464)

(3,464)

-

0

(67)

-

(67)

(67)

-

0

0

-

-

0

-

0

(67)

-

(67)

(67)

366

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Revenue, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

State Board of Equalization State Appropriation State General Funds

6

-

(6)

Tag and Title Registration State Appropriation State General Funds Other Funds
Total Tag and Title Registration
Tax Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Tax Compliance
Tax Law and Policy State Appropriation State General Funds Other Funds

7,971 3,761,810 3,769,781
37,729 -
(72,471) (34,742)
-

(3,758,927) (3,758,927)
-
-

(2,948) -
(2,948)
(26,709) -
(26,709)
-

Total Tax Law and Policy
Litigations and Investigations State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Litigations and Investigations
Motor Vehicle Registration and Titling State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Motor Vehicle Registration and Titling
Local Government Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Local Government Services

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Prior Period Adjustments
-
33,807 831
34,638
34,720 -
48,865 83,585
-
-
-
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
367

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

0

0

-

-

0

-

0

38,830

-

-

0

3,714

-

-

0

42,544

-

-

52,396

98,136

-

-

0

0

-

-

0

0

-

-

0

(23,606)

-

-

52,396

74,530

-

-

7,026

7,026

-

-

0

0

-

-

7,026

7,026

-

-

15,227

15,227

-

-

0

0

-

-

0

0

-

-

15,227

15,227

-

-

57,810

57,810

-

-

0

0

-

-

2,591,606

2,591,606

2,591,606

-

2,649,416

2,649,416

2,591,606

-

7,471

7,471

-

-

0

0

-

-

0

0

-

-

7,471

7,471

-

38,830 3,714 42,544
98,136 -
(23,606) 74,530
7,026 -
7,026
15,227 -
15,227
57,810 -
57,810
7,471 -
7,471

38,830 3,714 42,544
98,136 0 0
(23,606) 74,530
7,026 0
7,026
15,227 0 0
15,227
57,810 0
2,591,606 2,649,416
7,471 0 0
7,471

368

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Revenue, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Technology Support Services State Appropriation State General Funds Other Funds

-

-

-

-

-

-

Total Technology Support Services
Special Project - Litigations and Investigations State Appropriation State General Funds

-

-

-

-

-

-

Total Special Project - Litigations and Investigations
Special Project - Revenue Processing State Appropriation State General Funds

-

-

-

-

-

-

Total Special Project - Revenue Processing
Special Project - Tax Compliance State Appropriation State General Funds

-

-

-

-

-

-

Total Special Project - Tax Compliance
Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified

-

-

-

(84,839,548)

-

-

581,418

-

-

82,732,773

-

-

(1,525,357)

-

-

Prior Period Adjustments
-
-
-
-
475,339 23,709
(499,048) -

Budget Unit Totals

$

3,169,624 $

(3,758,927) $

(113,614) $

285,899

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
369

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

8,661

8,661

-

0

0

-

8,661

8,661

-

8,661

8,661

-

-

0

-

8,661

8,661

-

9,546

9,546

-

9,546

9,546

-

9,546

9,546

-

9,546

9,546

-

29

29

-

29

29

-

29

29

-

29

29

-

97,369

97,369

-

97,369

97,369

-

97,369

97,369

-

97,369

97,369

-

0

(84,364,209)

-

(84,364,209)

(84,364,209)

-

0

605,127

-

605,127

605,127

-

0

82,233,725

-

82,233,725

82,233,725

-

0

(1,525,357)

-

(1,525,357)

(1,525,357)

$

0$

3,032,225 $

2,615,207 $

2,591,606 $

23,601 $

2,615,207

Summary of Ending Fund Balance Reserved
Other Reserves United Carrier Registration
Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

2,591,606 $

-

$

2,591,606 $

-$ 23,601 23,601 $

2,591,606 23,601
2,615,207

370

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

Secretary of State
Office Administration State Appropriation State General Funds Other Funds
Total Office Administration
Archives and Records State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Archives and Records
Capitol Tours State Appropriation State General Funds Other Funds
Total Capitol Tours
Corporations State Appropriation State General Funds Other Funds
Total Corporations
Elections State Appropriation State General Funds State General Fund Prior Year State - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Elections
Professional Licensing Boards State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Professional Licensing Boards

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

7,167,144 $

6,114,454 $

6,114,454 $

6,066,380

127,578

127,578

105,860

105,860

7,294,722

6,242,032

6,220,314

6,172,240

5,398,981
532,671 5,931,652

4,862,527
532,671 5,395,198

4,862,527
39,845 734,722 5,637,094

4,862,527
39,845 812,549 5,714,921

-

-

-

-

-

-

-

(47,374)

-

-

-

(47,374)

1,275,146 739,512
2,014,658

1,218,368 739,512
1,957,880

1,218,368 1,188,483
2,406,851

1,218,368 1,188,483
2,406,851

4,695,722 -
340,133 5,035,855

4,759,333 -
340,133 5,099,466

4,759,333 311,907
470,242 56,125 5,597,607

4,759,333 -
168,179 56,125 4,983,637

7,584,347
150,000 7,734,347

6,723,552
150,000 6,873,552

6,723,552
1,310 626,993 7,351,855

6,723,552
626,994 7,350,546

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
371

Available Compared to Budget

Prior Year

Prior Year Carryover

Carry-Over

Budget Allocation

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

-$

6,066,380 $

(48,074) $

5,732,102 $

382,352 $

334,278

200

(200)

105,860

0

38,774

67,086

67,086

200

(200)

6,172,240

(48,074)

5,770,876

449,438

401,364

-
278,821 278,821

-

4,862,527

-

39,845

200

1,091,570

200

5,993,942

0
0 356,848 356,848

4,860,474
39,845 703,542 5,603,861

2,053
0 31,180 33,233

2,053
0 388,028 390,081

47,374
47,374

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

0

0

-

-

1,218,368

0

1,177,905

40,463

40,463

-

-

1,188,483

0

1,093,745

94,738

94,738

-

-

2,406,851

0

2,271,650

135,201

135,201

311,907
7,430,661 1
7,742,569

-

4,759,333

-

311,907

-

7,598,840

-

56,126

-

12,726,206

0 0
7,128,598 1
7,128,599

4,753,463 311,907
470,240 54,539
5,590,149

5,870 0
2 1,586 7,458

5,870 0
7,128,600 1,587
7,136,057

-
3,791 390
4,181

-

6,723,552

-

3,791

-

627,384

-

7,354,727

0
2,481 391
2,872

6,666,537
1,310 481,221 7,149,068

57,015
0 145,772 202,787

57,015
2,481 146,163 205,659

372

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

Secretary of State
Securities State Appropriation State General Funds Other Funds
Total Securities
Agencies Attached for Administrative Purposes
Commission on the Holocaust, Georgia State Appropriation State General Funds Other Funds
Total Commission on the Holocaust, Georgia
Drugs and Narcotics Agency, Georgia State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Drugs and Narcotics Agency, Georgia
Real Estate Commission State Appropriation State General Funds Other Funds
Total Real Estate Commission
State Ethics Commission State Appropriation State General Funds Other Funds
Total State Ethics Commission
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

1,609,169 50,000
1,659,169

1,319,915 50,000
1,369,915

1,319,915 152,103
1,472,018

1,319,915 152,103
1,472,018

323,001 -
323,001

286,753 -
286,753

286,753 54,804
341,557

286,202 74,044
360,246

1,362,433
1,362,433

1,259,959
1,259,959

1,259,959
72,448 150
1,332,557

1,257,536
5,820 1,300 1,264,656

3,220,491 -
3,220,491

3,019,561 -
3,019,561

3,019,561 280,274
3,299,835

3,013,754 280,274
3,294,028

1,234,591 -
1,234,591

1,135,831 -
1,135,831

1,135,831 2,286
1,138,117

1,133,647 2,286
1,135,933

$

35,810,919 $

32,640,147 $

34,797,805 $

34,107,702

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
373

Available Compared to Budget

Prior Year

Prior Year Carryover

Carry-Over

Budget Allocation

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

-

1,319,915

0

1,307,119

12,796

12,796

48

-

152,151

48

86,126

65,977

66,025

48

-

1,472,066

48

1,393,245

78,773

78,821

61,145
61,145

-
69,961 12,677 82,638

-
-

-
-

$

8,216,976 $

-

286,202

-

135,189

-

421,391

(551) 80,385
79,834

282,010 54,803
336,813

4,743 1
4,744

4,192 80,386
84,578

-

1,257,536

-

75,781

-

13,977

-

1,347,294

(2,423)
3,333 13,827 14,737

1,213,132
72,437 150
1,285,719

46,827
11 0
46,838

44,404
3,344 13,827 61,575

-

3,013,754

-

280,274

-

3,294,028

(5,807) 0
(5,807)

2,862,952 235,348
3,098,300

156,609 44,926
201,535

150,802 44,926
195,728

-

1,133,647

-

2,286

-

1,135,933

0$

42,324,678 $

(2,184) 0
(2,184)

1,040,544 225
1,040,769

7,526,873 $

33,540,450 $

95,287 2,061 97,348
1,257,355 $

93,103 2,061 95,164
8,784,228

374

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Secretary of State

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Office Administration State Appropriation State General Funds Other Funds
Total Office Administration
Archives and Records State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Archives and Records
Capitol Tours State Appropriation State General Funds Other Funds
Total Capitol Tours
Corporations State Appropriation State General Funds Other Funds
Total Corporations
Elections State Appropriation State General Funds State General Fund Prior Year State - Prior Year Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Elections
Professional Licensing Boards State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Professional Licensing Boards
Securities State Appropriation State General Funds Other Funds
Total Securities

$

614,945 $

5,887

620,832

-$ (200)
(200)

(614,945) $ (5,687)
(620,632)

2,023 21
2,044

20,322
280,310 300,632

-
(278,821) (278,821)

(20,322)
(1,489) (21,811)

9,243
1,315 10,558

49,505

-

(49,505)

-

47,374

(47,374)

-

-

96,879

(47,374)

(49,505)

-

1,788 1,310
3,098

-

(1,788)

-

-

(1,310)

-

-

(3,098)

-

42,549 311,907
7,430,661 29,065
7,814,182

(311,907)
(7,430,661) (1)
(7,742,569)

(42,549) -
(29,064) (71,613)

4,903 -
4,903

86,254
3,791 197,722 287,767

-
(3,791) (390)
(4,181)

(86,254)
(197,332) (283,586)

4,404
4,404

14,826 18,124
32,950

-

(14,826)

226

(48)

(18,076)

-

(48)

(32,902)

226

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
375

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

334,278 $

336,301 $

-$

336,301 $

336,301

-

67,086

67,107

-

67,107

67,107

-

401,364

403,408

-

403,408

403,408

(4,038)
(4,038)

2,053
0 388,028 390,081

7,258
0 389,343 396,601

-
358,162 358,162

7,258
31,181 38,439

7,258
0 389,343 396,601

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

-

40,463

40,463

-

94,738

94,738

-

135,201

135,201

-

40,463

40,463

-

94,738

94,738

-

135,201

135,201

(4,903) -
(4,903)

5,870 0
7,128,600 1,587
7,136,057

5,870 0
7,128,600 1,587
7,136,057

-
7,128,600 1
7,128,601

5,870 -
1,586 7,456

5,870 0
7,128,600 1,587
7,136,057

(38)

57,015

-

2,481

-

146,163

(38)

205,659

61,381
2,481 146,163 210,025

-
2,481 390
2,871

61,381
145,773 207,154

61,381
2,481 146,163 210,025

-

12,796

13,022

-

66,025

66,025

-

78,821

79,047

-

13,022

13,022

48

65,977

66,025

48

78,999

79,047

376

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Secretary of State

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Commission on the Holocaust, Georgia State Appropriation State General Funds Other Funds
Total Commission on the Holocaust, Georgia
Drugs and Narcotics Agency, Georgia State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Drugs and Narcotics Agency, Georgia
Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified
Agencies Attached for Administrative Purposes

61 61,145 61,206
244 69,961 12,677 82,882
-

(61,145) (61,145)
(69,961) (12,677) (82,638)
-

(61) -
(61)
(244) -
(244)
-

Real Estate Commission State Appropriation State General Funds Other Funds
Total Real Estate Commission
State Ethics Commission State Appropriation State General Funds Other Funds
Total State Ethics Commission

14,205 8,327 22,532
1,266 113
1,379

-

(14,205)

-

(8,327)

-

(22,532)

-

(1,266)

-

(113)

-

(1,379)

Prior Period Adjustments
-
1 1
-
103 -
103
-

Budget Unit Totals

$

9,324,339 $

(8,216,976) $

(1,107,363) $

22,239

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
377

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

4,192

4,192

-

-

80,386

80,386

80,386

-

84,578

84,578

80,386

4,192 -
4,192

4,192 80,386
84,578

-

44,404

44,404

-

44,404

44,404

-

3,344

3,345

3,345

-

13,827

13,827

13,827

-

3,345

-

13,827

-

61,575

61,576

17,172

44,404

61,576

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

-

150,802

150,905

-

44,926

44,926

-

195,728

195,831

-

150,905

150,905

-

44,926

44,926

-

195,831

195,831

-

93,103

93,103

-

2,061

2,061

-

95,164

95,164

-

93,103

93,103

-

2,061

2,061

-

95,164

95,164

$

(8,979) $

8,784,228 $

8,797,488 $

7,587,240 $

1,210,248 $

8,797,488

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

7,134,426 $

452,814

-$ -

7,134,426 452,814

-

1,210,248

1,210,248

$

7,587,240 $

1,210,248 $

8,797,488

378

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

Soil and Water Conservation Commission
Commission Administration State Appropriation State General Funds
Conservation of Agricultural Water Supplies State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Conservation of Agricultural Water Supplies
Conservation of Soil and Water Resources State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Conservation of Soil and Water Resources
U.S.D.A. Flood Control Watershed Structures State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified
Total U.S.D.A. Flood Control Watershed Structures
Water Resources and Land Use Planning State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Water Resources and Land Use Planning
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

732,169 $

720,755 $

720,755 $

720,755

315,727
1,465,000 2,351,971 4,132,698

269,559
1,350,000 1,852,204 3,471,763

269,559
1,862,339 1,558,290 3,690,188

269,559
1,862,338 1,558,290 3,690,187

1,579,970 252,500
1,499,621 3,332,091
168,789 -
168,789

1,512,196 252,500 999,621
2,764,317
168,252 -
168,252

1,512,196 155,694
1,176,437 2,844,327
168,252 -
255,308 423,560

1,506,765 155,693
1,176,434 2,838,892
168,252 -
255,308 423,560

388,638
388,638

153,604
23,000 176,604

153,604
13,682 -
167,286

153,604
13,682 -
167,286

$

8,754,385 $

7,301,691 $

7,846,116 $

7,840,680

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
379

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

720,755 $

0$

704,408 $

16,347 $

16,347

-

269,559

-

1,862,338

-

1,558,290

-

3,690,187

0

242,654

(1)

1,862,338

0

1,558,290

(1)

3,663,282

26,905
1 0 26,906

26,905
0 0 26,905

-

1,506,765

-

155,693

-

1,176,434

-

2,838,892

-

168,252

-

0

-

255,308

-

423,560

(5,431) (1) (3)
(5,435)
0 0 0 0

1,464,167 155,693
1,176,434 2,796,294
168,120 -
255,308 423,428

48,029 1 3
48,033
132 0 0
132

42,598 0 0
42,598
132 0 0
132

-

153,604

-

13,682

-

0

-

167,286

0

149,605

0

13,682

0

-

0

163,287

3,999
0 0 3,999

3,999
0 0 3,999

$

0$

7,840,680 $

(5,436) $

7,750,699 $

95,417 $

89,981

380

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Soil and Water Conservation Commission

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Commission Administration State Appropriation State General Funds

$

69 $

-$

(69) $

-

Conservation of Agricultural Water Supplies State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Conservation of Agricultural Water Supplies
Conservation of Soil and Water Resources State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Conservation of Soil and Water Resources
U.S.D.A. Flood Control Watershed Structures State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified

205 -
205
890 -
60 950
25,014 -

-

(205)

32,354

-

-

-

-

-

-

-

(205)

32,354

-

(890)

100

-

-

-

-

(60)

-

-

(950)

100

-

(25,014)

6

-

-

-

-

-

-

Total U.S.D.A. Flood Control Watershed Structures

25,014

-

(25,014)

6

Water Resources and Land Use Planning State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Water Resources and Land Use Planning

56

-

(56)

-

-

-

-

-

-

-

-

-

56

-

(56)

-

Budget Unit Totals

$

26,294 $

0$

(26,294) $

32,460

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
381

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

16,347 $

16,347 $

-$

16,347 $

16,347

(32,354)
(32,354)

26,905
0 0 26,905

26,905
0 0 26,905

-

26,905

26,905

-

-

0

-

-

0

-

26,905

26,905

(100)
(100)

42,598
0 0 42,598

42,598
0 0 42,598

-

42,598

42,598

-

-

0

-

-

0

-

42,598

42,598

(5)

132

133

-

0

0

-

0

0

(5)

132

133

-

133

133

-

-

0

-

-

0

-

133

133

-
-

$

(32,459) $

3,999 0 0
3,999
89,981 $

3,999 0 0
3,999
89,982 $

-
0$

3,999 -
3,999
89,982 $

3,999 0 0
3,999
89,982

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

-$

89,982 $

89,982

382

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

State Personnel Administration
System Administration Other Funds
Recruitment and Staffing Services Other Funds
Total Compensation and Rewards Other Funds
Workforce Development and Alignment Other Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

2,620,875 $

3,474,963 $

7,720,735 $

5,980,691

1,173,280

1,055,312

1,680,538

1,666,796

3,984,178

3,601,789

5,662,951

5,498,021

3,542,466

3,188,735

2,405,183

2,305,716

$

11,320,799 $

11,320,799 $

17,469,407 $

15,451,224

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
383

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

1,346,954 $

7,327,645 $

(393,090) $

5,174,872 $

2,545,863 $

2,152,772

-

1,666,796

(13,742)

1,680,536

2

(13,740)

93

5,498,114

(164,837)

5,654,975

7,976

(156,861)

-

2,305,716

$

1,347,047 $

16,798,271 $

(99,467)

2,285,846

(671,136) $

14,796,229 $

119,337 2,673,178 $

19,870 2,002,042

384

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

State Personnel Administration

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

System Administration Other Funds

$

1,346,954 $

(1,346,954) $

-$

389,687

Recruitment and Staffing Services Other Funds

-

-

-

13,740

Total Compensation and Rewards Other Funds

93

(93)

-

156,861

Workforce Development and Alignment Other Funds

-

-

-

(19,870)

Budget Unit Totals

$

1,347,047 $

(1,347,047) $

0$

540,418

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
385

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

(2,542,277) $

2,152,772 $

183 $

183 $

-$

183

-

(13,740)

0

-

-

0

-

(156,861)

0

-

-

0

-

$

(2,542,277) $

19,870 2,002,042 $

0 183 $

183 $

-

0

0$

183

Summary of Ending Fund Balance

Reserved

Other Reserves

Merit System Operations

$

183 $

-$

183

386

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

Student Finance Commission and Authority, Georgia Accel
State Appropriation Lottery Funds
Engineer Scholarship State Appropriation Lottery Funds
Georgia Military College Scholarship State Appropriation Lottery Funds
Guaranteed Educational Loans State Appropriation State General Funds Other Funds
Total Guaranteed Educational Loans
HERO Scholarship State Appropriation State General Funds Other Funds
Total HERO Scholarship
HOPE Administration State Appropriation Lottery Funds Other Funds
Total HOPE Administration
HOPE GED State Appropriation Lottery Funds
HOPE Grant State Appropriation Lottery Funds
HOPE Scholarships - Private Schools State Appropriation Lottery Funds
HOPE Scholarships - Public Schools State Appropriation Lottery Funds

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

4,500,000 $

7,264,625 $

7,264,625 $

7,264,625

710,000

710,000

710,000

710,000

1,228,708

1,228,708

1,228,708

1,228,708

3,189,883 -
3,189,883

29,000
29,000

29,000
29,000

29,000
29,000

800,000 -
800,000

660,000 -
660,000

660,000 3,655
663,655

660,000 3,655
663,655

5,428,276 -
5,428,276

5,287,183 800,000
6,087,183

5,287,183 3,263
5,290,446

5,287,183 14,871
5,302,054

2,356,654

3,003,617

3,103,617

3,103,617

130,440,759

189,767,746

189,767,746

189,767,746

42,323,094

45,182,629

50,182,629

50,182,629

390,061,730

439,062,132

433,962,132

433,962,132

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
387

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

7,264,625 $

0$

7,048,719 $

215,906 $

215,906

-

710,000

0

579,855

130,145

130,145

-

1,228,708

0

901,431

327,277

327,277

-

0

0

-

0

0

-

29,000

0

29,000

0

0

-

29,000

0

29,000

0

0

-

660,000

0

660,000

0

0

-

3,655

0

3,655

0

0

-

663,655

0

663,655

0

0

-

5,287,183

-

14,871

-

5,302,054

0 11,608
11,608

5,287,183 3,263
5,290,446

0

0

0

11,608

0

11,608

-

3,103,617

0

2,893,185

210,432

210,432

-

189,767,746

0

184,063,356

5,704,390

5,704,390

-

50,182,629

0

46,646,061

3,536,568

3,536,568

-

433,962,132

0

407,082,621

26,879,511

26,879,511

388

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

Student Finance Commission and Authority, Georgia
Law Enforcement Dependents Grant State Appropriation State General Funds Other Funds
Total Law Enforcement Dependents Grant
Leveraging Educational Assistance Partnership Program State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Leveraging Educational Assistance Partnership Program
North Georgia Military Scholarship Grants State Appropriation State General Funds
North Georgia ROTC Grants State Appropriation State General Funds
Promise Scholarship State Appropriation Lottery Funds
Public Memorial Safety Grant State Appropriation Lottery Funds
Teacher Scholarship State Appropriation Lottery Funds
Tuition Equalization Grants State Appropriation State General Funds Other Funds
Total Tuition Equalization Grants
Agencies Attached for Administrative Purposes
Nonpublic Postsecondary Education Commission State Appropriation State General Funds Other Funds
Total Nonpublic Postsecondary Education Commission
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

50,911 -
50,911

50,911
50,911

50,911
50,911

50,911
50,911

966,757
520,653 -
1,487,410

930,081
520,653 -
1,450,734

930,081
542,951 -
1,473,032

930,081
542,951 -
1,473,032

1,502,800

1,302,800

1,302,800

1,241,218

652,479

852,479

852,479

852,479

5,855,278

5,855,278

5,855,278

5,855,278

255,850

255,850

255,850

255,850

5,332,698

5,332,698

5,332,698

5,332,698

29,765,194 -
29,765,194

28,276,934 -
28,276,934

28,276,934 -
28,276,934

28,276,934 -
28,276,934

771,953 -
771,953

664,120 29,267
693,387

664,120 89,267
753,387

662,843 89,751
752,594

$ 626,713,677 $ 737,066,711 $ 736,355,927 $ 736,305,160

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
389

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

0

0

-

0

0

-

50,911

0

50,911

0

0

-

50,911

0

50,911

0

0

-

930,081

0

930,081

0

0

-

542,951

0

542,951

0

0

-

0

0

-

0

0

-

1,473,032

0

1,473,032

0

0

-

1,241,218

(61,582)

1,241,218

61,582

0

-

852,479

0

852,479

0

0

-

5,855,278

0

4,668,058

1,187,220

1,187,220

-

255,850

0

205,679

50,171

50,171

-

5,332,698

0

5,137,817

194,881

194,881

-

28,276,934

0

28,276,934

0

0

-

0

0

-

0

0

-

28,276,934

0

28,276,934

0

0

-

662,843

-

89,751

-

752,594

(1,277) 484
(793)

653,978 89,267
743,245

10,142 0
10,142

8,865 484
9,349

$

0 $ 736,305,160 $

(50,767) $ 697,847,702 $

38,508,225 $

38,457,458

390

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Student Finance Commission and Authority, Georgia

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Accel State Appropriation Lottery Funds

$

235,375 $

-$

(235,375) $

-

Engineer Scholarship State Appropriation Lottery Funds

114,720

-

(114,720)

-

Georgia Military College Scholarship State Appropriation Lottery Funds

283,816

-

(283,816)

-

Guaranteed Educational Loans State Appropriation State General Funds Other Funds
Total Guaranteed Educational Loans
HERO Scholarship State Appropriation State General Funds Other Funds
Total HERO Scholarship

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

HOPE Administration State Appropriation Lottery Funds Other Funds
Total HOPE Administration

22,807
22,807

-

-

-

-

(22,807)

-

-

(22,807)

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
391

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

215,906 $

215,906 $

-$

215,906 $

215,906

130,145

130,145

-

130,145

130,145

327,277

327,277

-

327,277

327,277

0

0

-

-

0

0

0

-

-

0

0

0

-

-

0

0

0

-

-

0

0

0

-

-

0

0

0

-

-

0

0 11,608
11,608

0 11,608
11,608

-

-

0

-

11,608

11,608

-

11,608

11,608

392

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Student Finance Commission and Authority, Georgia

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

HOPE GED State Appropriation Lottery Funds

2,016

-

(2,016)

HOPE Grant State Appropriation Lottery Funds

12,594

-

(12,594)

HOPE Scholarships - Private Schools State Appropriation Lottery Funds

1,035,355

-

(1,035,355)

HOPE Scholarships - Public Schools State Appropriation Lottery Funds

(1,227,458)

-

1,227,458

Law Enforcement Dependents Grant State Appropriation State General Funds Other Funds
Total Law Enforcement Dependents Grant
Leveraging Educational Assistance Partnership Program State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Leveraging Educational Assistance Partnership Program
North Georgia Military Scholarship Grants State Appropriation State General Funds

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

North Georgia ROTC Grants State Appropriation State General Funds

-

-

-

Promise Scholarship State Appropriation Lottery Funds

87,735

-

(87,735)

Prior Period Adjustments
-
-
-
1,073,805
-
-
-
-
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
393

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

210,432

210,432

-

210,432

210,432

5,704,390

5,704,390

-

5,704,390

5,704,390

3,536,568

3,536,568

-

3,536,568

3,536,568

26,879,511

27,953,316

-

27,953,316

27,953,316

0

0

-

-

0

0

0

-

-

0

0

0

-

-

0

0

0

-

-

0

0

0

-

-

0

0

0

-

-

0

0

0

-

-

0

0

0

-

-

0

0

0

-

-

0

1,187,220

1,187,220

-

1,187,220

1,187,220

394

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Student Finance Commission and Authority, Georgia

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Public Memorial Safety Grant State Appropriation Lottery Funds

1,700

-

(1,700)

Teacher Scholarship State Appropriation Lottery Funds

229,352

-

(229,352)

Tuition Equalization Grants State Appropriation State General Funds Other Funds
Total Tuition Equalization Grants
Agencies Attached for Administrative Purposes

-

-

-

-

-

-

-

-

-

Nonpublic Postsecondary Education Commission State Appropriation State General Funds Other Funds
Total Nonpublic Postsecondary Education Commission

922

-

(922)

-

-

-

922

-

(922)

Prior Period Adjustments
-
-
-
-

Budget Unit Totals

$

798,934 $

0$

(798,934) $

1,073,805

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
395

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

50,171

50,171

-

50,171

50,171

194,881

194,881

-

194,881

194,881

0

0

-

-

0

0

0

-

-

0

0

0

-

-

0

8,865 484
9,349

8,865 484
9,349

$

38,457,458 $

39,531,263 $

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

Regular

$

Lottery For Education

Total Ending Fund Balance - June 30

$

-

8,865

8,865

-

484

484

-

9,349

9,349

0$

39,531,263 $

39,531,263

-$ -
0$

9,349 $ 39,521,914
39,531,263 $

9,349 39,521,914
39,531,263

396

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

Teachers' Retirement System of Georgia
Floor/COLA, Local System Fund State Appropriation State General Funds
System Administration Other Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

1,129,000 $

965,000 $

965,000 $

932,447

26,352,187

27,615,574

27,615,574

25,156,138

$

27,481,187 $

28,580,574 $

28,580,574 $

26,088,585

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
397

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

932,447 $

(32,553) $

933,464 $

31,536 $

(1,017)

2,000

25,158,138

(2,457,436)

25,156,138

2,459,436

2,000

$

2,000 $

26,090,585 $

(2,489,989) $

26,089,602 $

2,490,972 $

983

398

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Teachers' Retirement System of Georgia

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Floor/COLA, Local System Fund State Appropriation State General Funds

$

-$

-$

-$

-

System Administration Other Funds

2,000

(2,000)

-

-

Budget Unit Totals

$

2,000 $

(2,000) $

0$

0

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
399

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(1,017) $

(1,017) $

-$

(1,017) $

(1,017)

-

2,000

2,000

2,000

-

2,000

$

0$

983 $

983 $

2,000 $

(1,017) $

983

Summary of Ending Fund Balance

Reserved

Other Reserves

$

Unreserved, Undesignated

Surplus

Total Ending Fund Balance - June 30

$

2,000 $ -
2,000 $

-$ (1,017) (1,017) $

2,000 (1,017)
983

400

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

Technical College System of Georgia
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Adult Literacy State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery & Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Adult Literacy
Quick Start and Customized Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Quick Start and Customized Services
Technical Education State Appropriation State General Funds Federal Funds Federal Funds Child Care Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds - Child Care Block Grant Federal Funds - Stabilization - Education Federal Funds Not Specifically Identified Other Funds
Total Technical Education
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

8,854,367 $

7,934,634 $

7,934,634 $

7,864,634

3,750,000 1,440,000

3,350,000 1,440,000

2,647,830 1,563,812

2,426,619 1,510,917

14,044,367

12,724,634

12,146,276

11,802,170

14,703,836
15,400,000
3,200,000
33,303,836

13,365,552
15,500,000
3,600,000
32,465,552

13,365,552
16,860,872
11,000 4,340,055
34,577,479

13,330,901
16,560,363
1,800 3,624,550
33,517,614

14,633,438
300,000 8,975,000
23,908,438

13,564,650
300,000 9,375,000
23,239,650

13,564,650
1,243,341 9,633,024
24,441,015

13,564,650
420,154 8,089,132
22,073,936

293,638,335
1,662,111 39,114,727
15,406,239 178,000,000
527,821,412

234,202,304
39,114,727
47,380,983
219,162,111
539,860,125

234,202,304
1,115,670 45,895,543
344,000 47,380,983
7,449,898 267,849,346
604,237,744

233,789,518
900,770 37,361,810
47,380,983
1,809,182 258,144,434
579,386,697

$ 599,078,053 $ 608,289,961 $ 675,402,514 $ 646,780,417

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
401

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

7,864,634 $

(70,000) $

7,864,592 $

70,042 $

14,856 -

2,441,475 1,510,917

(206,355) (52,895)

2,427,865 1,509,690

219,965 54,122

14,856

11,817,026

(329,250)

11,802,147

344,129

42
13,610 1,227
14,879

-
1,235
4,173
5,408

13,330,901
16,561,598
1,800 3,628,723
33,523,022

(34,651)
(299,274)
(9,200) (711,332)
(1,054,457)

13,274,776
16,438,846
1,349 3,614,530
33,329,501

90,776
422,026
9,651 725,525
1,247,978

56,125
122,752
451 14,193
193,521

-
136 1,134,363
1,134,499

13,564,650
420,290 9,223,495
23,208,435

0
(823,051) (409,529)
(1,232,580)

13,564,276
409,499 7,285,827
21,259,602

374
833,842 2,347,197
3,181,413

374
10,791 1,937,668
1,948,833

-
94,166
13,511,087
13,605,253

233,789,518
900,770 37,455,976
0 47,380,983 1,809,182 271,655,521
592,991,950

(412,786)
(214,900) (8,439,567)
(344,000) 0
(5,640,716) 3,806,175
(11,245,794)

233,787,984
900,770 37,200,914
47,380,983
1,809,182 234,849,680
555,929,513

414,320
214,900 8,694,629
344,000 0
5,640,716 32,999,666
48,308,231

1,534
0 255,062
0 0 0 36,805,841
37,062,437

$

14,760,016 $ 661,540,433 $ (13,862,081) $ 622,320,763 $

53,081,751 $

39,219,670

402

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Technical College System of Georgia

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Adult Literacy State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Other Funds
Total Adult Literacy
Quick Start and Customized Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Quick Start and Customized Services
Technical Education State Appropriation State General Funds Federal Funds Federal Funds Child Care Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds - Child Care Block Grant Federal Funds - Stabilization - Education Federal Funds Not Specifically Identified Other Funds
Total Technical Education
Total Operating Activity
Prior Year Reserves Not Available for Expenditure Inventories Refunds to Grantors Other Reserves

$

22,880 $

-$

(22,880) $

10,623

14,856 46,614

(14,856) -

(46,614)

(13,610) 5,588

84,350

(14,856)

(69,494)

2,601

12,998
1,235
7,644
21,877

-
(1,235)
(4,173)
(5,408)

(12,998)
-
(3,471)
(16,469)

16,773
(78,017)
6,565
(54,679)

111,191
136 1,144,221
1,255,548

-
(136) (1,134,363)
(1,134,499)

(111,191)
(9,858)
(121,049)

13,743
(148) (9,393)
4,202

180,473
94,166
13,921,636
14,196,275
15,558,050

-
(94,166)
(13,511,086)
(13,605,252)
(14,760,015)

(180,473)
-
(410,549)
(591,022)
(798,034)

177,003
378,598
(502,474)
53,127
5,251

4,390,691 46,487
658,688

Budget Unit Totals

$

20,653,916 $ (14,760,015) $

(798,034) $

5,251

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
403

Other Adjustments

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Fiscal Year 2010

Reserved

Surplus/(Deficit)

Total

$

-$

(6,190) $

42 $

4,475 $

2,357

(3,065)

13,610 1,227

0 6,107

2,357

(9,255)

14,879

10,582

-$
-
-

4,475 $
6,107
10,582

4,475
0 6,107
10,582

5
(44,735)
(7,538)
(52,268)

(14,159)
-
-
(14,159)

56,125
122,752
451 14,193
193,521

58,744
0
451 13,220
72,415

-
-
451 3,922
4,373

58,744
-
9,298
68,042

58,744
0
451 13,220
72,415

-
(10,643) 4,109
(6,534)

(3,514)
-
(3,514)

374
10,791 1,937,668
1,948,833

10,603
0 1,932,384
1,942,987

-
1,930,644
1,930,644

10,603
1,740
12,343

10,603
0 1,932,384
1,942,987

(5)
(405,854)
141,047
(264,812)
(321,257)

(133,836)
-
-
(133,836)
(160,764)

1,534
0 255,062
0 0 0 36,805,841
37,062,437
39,219,670

44,696
0 227,806
0 0 0 36,444,415
36,716,917
38,742,901

-
227,806
36,356,778
36,584,584
38,519,601

44,696
-
87,637
132,333
223,300

44,696
0 227,806
0 0 0 36,444,415
36,716,917
38,742,901

282,630 278,620 (431,342)

4,673,321 325,107 227,346

4,673,321 325,107 227,346

$

(191,349) $

(160,764) $

39,219,670 $

43,968,675 $

43,745,375 $

4,673,321 325,107 227,346

223,300 $

43,968,675

Summary of Ending Fund Balance Reserved
Inventories Federal Financial Assistance Refunds to Grantors Other Reserves Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

4,673,321 $

228,257

325,107

38,518,690

-

$

43,745,375 $

-$ -
-
223,300
223,300 $

4,673,321 228,257 325,107
38,518,690
223,300
43,968,675

404

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

Transportation, Department of
Departmental Administration State Appropriation State General Funds State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Air Transportation State Appropriation State General Funds State Motor Fuel Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Air Transportation
Airport Aid State Appropriation State General Funds State Motor Fuel Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Airport Aid
Data Collection, Compliance and Reporting State Appropriation State General Funds State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Highway Administration Highway Planning and Construction Other Funds
Total Data Collection, Compliance and Reporting

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

-$

435 $

435 $

-

53,516,321

52,407,741

52,407,741

52,407,741

-

-

8,100,000

-

10,839,823 -

10,839,823 -

13,841,615 -

13,182,146 1,792

898,970

898,970

935,000 -
3,420,606

899,157 -
959,017

65,255,114

64,146,969

78,705,397

67,449,853

-

-

-

-

-

-

-

-

-

-

-

-

2,411,016

57,344

-

-

2,411,016

57,344

-

-

7,222,712 -
6,500,000
-
13,722,712

5,025,682 -
6,500,000
-
11,525,682

5,025,682 -
55,400,868
405
60,426,955

5,025,682 -
41,099,477
8,237
46,133,396

363,459 2,804,774
-
8,270,257 -
62,257
11,500,747

2,760,735
-
8,270,257 -
62,257
11,093,249

2,760,735
919,160
8,362,079 -
109,627
12,151,601

2,760,735
-
6,554,335 91,822
88,327
9,495,219

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
405

Available Compared to Budget

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

-$

33,613,332

(33,613,332)

29,160,531

(21,060,531)

58,443,695 (150)

(58,443,695) 150

(72,082,697)

72,082,698

49,134,711

(41,034,710)

0$ 52,407,741
8,100,000
13,182,146 1,792
899,157 0
959,018
75,549,854

(435) $ 0
0
(659,469) 1,792
(35,843) 0
(2,461,588)
(3,155,543)

-$ 49,712,467
3,347,720
13,182,146 1,792
936,106 -
3,244,538
70,424,769

435 $ 2,695,274
4,752,280
659,469 (1,792)
(1,106) 0
176,068
8,280,628

0 2,695,274
4,752,280
0 0
(36,949) 0
(2,285,520)
5,125,085

-

-

0

0

-

0

0

-

-

0

0

-

0

0

(396)

396

0

0

-

0

0

444

(444)

0

0

-

0

0

48

(48)

0

0

-

0

0

-
(12,659,874)
228,269
(12,431,605)

-
12,659,874
(228,269)
12,431,605

5,025,682 0
41,099,477
0 8,237
46,133,396

0 0
(14,301,391)
0 7,832
(14,293,559)

5,007,851 -
21,316,084
17
26,323,952

17,831 0
34,084,784
0 388
34,103,003

17,831 0
19,783,393
0 8,220
19,809,444

1,958,160
999,925
3,971,810 578,852
(346,306)
7,162,441

(1,958,160)
(80,765)
(3,971,810) (578,852)
346,307
(6,243,280)

0 2,760,735
919,160
6,554,335 91,822
0 88,328
10,414,380

0 0
0
(1,807,744) 91,822
0 (21,299)
(1,737,221)

2,548,632
-
6,554,335 65,198
108,069
9,276,234

0 212,103
919,160
1,807,744 (65,198)
0 1,558
2,875,367

0 212,103
919,160
0 26,624
0 (19,741)
1,138,146

406

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

Transportation, Department of
Local Road Assistance State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction American Recovery and Reinvestment Act of 2009 Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified Other Funds
Total Local Road Assistance
Payments to the State Road and Tollway Authority State Appropriation State Motor Fuel Funds Federal Funds Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified
Total Payments to the State Road and Tollway Authority
Ports and Waterways State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Ports and Waterways
Rail State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Rail

Original Appropriation

Amended Appropriation

36,476,968
-
32,758,670
595,233
69,830,871

36,242,196
-
32,758,670
595,233
69,596,099

98,093,687
-
98,093,687

96,051,941
-
96,051,941

926,676
-
-
926,676

679,773
-
-
679,773

215,527
88,239
303,766

97,525
88,239
185,764

Final Budget

Funds Current Year
Revenues

36,242,196
7,785,555
32,758,670
75,500,000 -
3,427,564
155,713,985

36,242,196
-
2,578,773
74,033,816 -
3,418,764
116,273,549

96,051,941
151,193,801 -
247,245,742

96,051,941
150,661,193 -
246,713,134

679,773
2,826
6,600 -
689,199

679,773
412
5,911 -
686,096

97,525
40,129 3,176,792
3,314,446

287,525
136,139 187,295
610,959

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
407

Available Compared to Budget

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

53,329,390
20,806,016
60,985,377
(17,427,538)
117,693,245

(53,329,390)
(13,020,461)
(60,985,377)
17,427,538
(109,907,690)

36,242,196
7,785,555
2,578,773
74,033,816 0
3,418,764
124,059,104

0
0
(30,179,897)
(1,466,184) 0
(8,800)
(31,654,881)

20,914,070
-
2,578,773
74,073,334 -
20,221
97,586,398

15,328,126
7,785,555
30,179,897
1,426,666 0
3,407,343
58,127,587

15,328,126
7,785,555
0
(39,518) 0
3,398,543
26,472,706

(8,328,267) -
(4,086,499) (12,414,766)
(4,975,000) (4,975,000)

8,328,267 -
4,086,499 12,414,766
4,975,000 4,975,000

96,051,941 150,661,193
0 246,713,134
679,773 412
5,911 0
686,096

0 (532,608)
0 (532,608)
0 (2,414)
(689) 0
(3,103)

93,886,632 150,661,193
244,547,825
668,986 3,464 5,911 -
678,361

2,165,309 532,608 0
2,697,917
10,787 (638) 689 0
10,838

2,165,309 0 0
2,165,309
10,787 (3,052)
0 0 7,735

-
1,151,397 (942,578)
208,819

-
(1,151,397) 942,578
(208,819)

287,525
136,139 187,295
610,959

190,000
96,010 (2,989,497)
(2,703,487)

289,554
40,128 67,774
397,456

(192,029)
1 3,109,018
2,916,990

(2,029)
96,011 119,521
213,503

408

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

Transportation, Department of
State Highway System Construction and Improvement State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified Other Funds
Total State Highway System Construction and Improvement
State Highway System Maintenance State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Highway Administration Highway Planning and Construction Other Funds
Total State Highway System Maintenance
State Highway System Operations State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified Other Funds
Total State Highway System Operations

Original Appropriation

Amended Appropriation

28,148,746
-
79,576,794 -
165,000
107,890,540

27,407,000
-
79,576,794 -
165,000
107,148,794

137,786,300
-
24,886,452 -
642,602
163,315,354

136,275,972
-
24,886,452 -
642,602
161,805,026

19,640,861
-
35,670,542 -
4,026,240
59,337,643

19,398,118
-
35,670,542 -
4,026,240
59,094,900

Final Budget

Funds Current Year
Revenues

27,407,000
77,669,467
73,636,995 -
545,947,882 -
29,378,814
754,040,158

27,407,000
-
51,685,436 62,796
522,775,785 -
77,123,218
679,054,235

136,275,972
10,025,565
24,886,452 -
165,940,408 3,742,544
340,870,941

136,275,972
-
5,430,177 -
161,638,852 2,972,146
306,317,147

19,398,118
19,267,931
35,670,575 407,480
9,984,722 -
12,447,039
97,175,865

19,398,118
-
20,358,113 44
6,631,655 -
20,780,719
67,168,649

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
409

Available Compared to Budget

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

(362,346,099)
235,575,215
140,343,822 (71)
398,616,041
412,188,908

362,346,099
(169,333,970)
(140,343,822) 71
(398,616,041)
(345,947,663)

27,407,000
66,241,245
51,685,436 62,796
522,775,785 0
77,123,218
745,295,480

0
(11,428,222)
(21,951,559) 62,796
(23,172,097) 0
47,744,404
(8,744,678)

30,804,136
52,023,231
57,947,703 68,604
523,747,375 -
3,218,612
667,809,661

(3,397,136)
25,646,236
15,689,292 (68,604)
22,200,507 0
26,160,202
86,230,497

(3,397,136)
14,218,014
(6,262,267) (5,808)
(971,590) 0
73,904,606
77,485,819

(22,516,580)
30,679,398
(27,142,303) -
(23,561,659)
(42,541,144)

22,516,580
(26,065,813)
27,142,303 -
28,973,639
52,566,709

136,275,972
4,613,585
5,430,177 0
161,638,852 8,384,126
316,342,712

0
(5,411,980)
(19,456,275) 0
(4,301,556) 4,641,582
(24,528,229)

137,457,127
-
5,430,177 -
161,837,127 1,781,816
306,506,247

(1,181,155)
10,025,565
19,456,275 0
4,103,281 1,960,728
34,364,694

(1,181,155)
4,613,585
0 0
(198,275) 6,602,310
9,836,465

(1,296,778)
18,208,281
(17,272,675) 23,403
28,958,547
28,620,778

1,296,778
1,059,650
17,272,675 (23,403)
(28,958,547)
(9,352,847)

19,398,118
19,267,931
20,358,113 44
6,631,655 0
20,780,719
86,436,580

0
0
(15,312,462) (407,436)
(3,353,067) 0
8,333,680
(10,739,285)

19,995,702
9,024,182
20,358,113 18,548
6,631,112 -
7,157,705
63,185,362

(597,584)
10,243,749
15,312,462 388,932
3,353,610 0
5,289,334
33,990,503

(597,584)
10,243,749
0 (18,504)
543 0
13,623,014
23,251,218

410

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

Transportation, Department of

Original Appropriation

Transit State Appropriation State General Funds Federal Funds Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Transit
Special Project - State Highway System Construction and Improvement State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified Other Funds
Total Special Project - State Highway System Construction and Improvemen
Special Project - State Highway System Maintenance State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction Other Funds
Total Special Project - State Highway System Maintenance
Special Project 1 - Local Road Assistance State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction Other Funds
Total Special Project 1 - Local Road Assistance

6,692,410 -
20,000,000 -
6,000 26,698,410
189,349,138 -
885,396,550 -
1,074,745,688
26,154,596
128,218,385 -
154,372,981
18,904,211
18,450,000 -
37,354,211

Amended Appropriation
4,522,596 -
20,000,000 -
6,000 24,528,596
189,349,138 -
885,396,550 -
1,074,745,688
26,154,596
128,218,385 -
154,372,981
18,904,211
18,450,000 -
37,354,211

Final Budget

Funds Current Year
Revenues

4,522,596
36,591,385
37,967,052 4,187,362
83,268,395

4,503,173
51,054,608
25,097,739 616,185
81,271,705

189,349,138
150,847,291
749,824,714 -
500,000 -
52,957,860
1,143,479,003

189,349,138
-
509,400,812 12,621,965
405,913 -
13,090,608
724,868,436

26,154,596 45,730,477 128,218,385
200,103,458
18,904,211 2,917,015 13,043,000
34,864,226

26,154,596
97,271,650 -
123,426,246
18,904,211
1,637,733 -
20,541,944

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
411

Available Compared to Budget

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

273,406 7,385,663
853,375 8,512,444
-
-
-
-
-

(273,406) (7,385,663)
(853,375) (8,512,444)
230,180,476
230,180,476
45,730,477
45,730,477
2,917,015
2,917,015

4,503,173 0
51,054,608 25,097,739
616,185 81,271,705
189,349,138 230,180,476 509,400,812 12,621,965
405,913 0
13,090,608 955,048,912
26,154,596 45,730,477 97,271,650
0 169,156,723
18,904,211 2,917,015 1,637,733
0 23,458,959

(19,423) 0
14,463,223 (12,869,313) (3,571,177) (1,996,690)
0 79,333,185 (240,423,902) 12,621,965
(94,087) 0
(39,867,252) (188,430,091)
0 0 (30,946,735) 0 (30,946,735)
0 0 (11,405,267) 0 (11,405,267)

4,246,606 -
35,637,579 25,097,739 4,227,786 69,209,710
159,436,442 -
509,400,812 12,621,965
363,573 -
46,320,105 728,142,897
24,486,552 -
97,271,650 -
121,758,202
10,121,417 -
1,637,733 -
11,759,150

275,990 0
953,806 12,869,313
(40,424) 14,058,685
29,912,696 150,847,291 240,423,902 (12,621,965)
136,427 0
6,637,755 415,336,106
1,668,044 45,730,477 30,946,735
0 78,345,256
8,782,794 2,917,015 11,405,267
0 23,105,076

256,567 0
15,417,029 0
(3,611,601) 12,061,995
29,912,696 230,180,476
0 0 42,340 0 (33,229,497) 226,906,015
1,668,044 45,730,477
0 0 47,398,521
8,782,794 2,917,015
0 0 11,699,809

412

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

Transportation, Department of
Special Project 2 - Local Road Assistance State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction Federal Funds Federal Highway Administration Highway Planning and Construction Other Funds
Total Special Project 2 - Local Road Assistance
Special Project 3 - Local Road Assistance State Appropriation State Motor Fuel Funds Federal Funds Federal Highway Administration Highway Planning and Construction Other Funds
Total Special Project 3 - Local Road Assistance
Program Not Identified State Appropriation State General Funds State Motor Fuel Funds Federal Funds Federal Highway Administration Highway Planning & Construction Federal Highway Administration Highway Planning & Construction Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

17,443,092
18,450,000 -
35,893,092

17,443,092
18,450,000 -
35,893,092

17,443,092 7,589,340 23,857,000
500,000 -
49,389,432

17,443,092
19,083,454 500,000 -
37,026,546

60,000,000
60,000,000

60,000,000
60,000,000

60,000,000
44,400,000 2,181,896
106,581,896

60,000,000
31,900,199 2,181,896
94,082,095

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$ 1,981,652,508 $ 1,968,280,109 $ 3,368,020,699 $ 2,621,119,209

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
413

Available Compared to Budget

Prior Year

Adjustments and

Carry-Over

Program Transfers

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

-

17,443,092

0

19,206,237

(1,763,145)

(1,763,145)

7,589,340

7,589,340

0

-

7,589,340

7,589,340

-

-

19,083,454

(4,773,546)

19,083,454

4,773,546

0

-

-

500,000

0

500,000

0

0

-

-

0

0

-

0

0

-

7,589,340

44,615,886

(4,773,546)

38,789,691

10,599,741

5,826,195

-

-

60,000,000

0

43,454,783

16,545,217

16,545,217

31,900,199

(12,499,801)

31,900,199

12,499,801

0

-

-

2,181,896

0

1,961,594

220,302

220,302

-

-

94,082,095

(12,499,801)

77,316,576

29,265,320

16,765,519

-

-

0

0

363,502,262

(363,502,262)

0

0

-

0

0

-

0

0

(212,669,020)

212,669,020

0

0

-

0

0

-

-

0

0

-

0

0

673,563

(673,563)

0

0

-

0

0

(303,908,918)

303,908,918

0

0

-

0

0

(152,402,113)

152,402,113

0

0

-

0

0

$ 398,756,766 $

0 $ 3,019,875,975 $ (348,144,724) $ 2,533,712,491 $ 834,308,208 $ 486,163,484

414

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Transportation, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration State Appropriation State General Funds State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Air Transportation State Appropriation State General Funds State Motor Fuel Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Air Transportation
Airport Aid State Appropriation State General Funds State Motor Fuel Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Airport Aid
Data Collection, Compliance and Reporting State Appropriation State General Funds State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Highway Administration Highway Planning and Construction Other Funds

$

(51,162) $

-$

33,613,332

(33,613,332)

29,160,531

(29,160,531)

58,443,695 (150)

(58,443,695) 150

(72,031,535)
49,134,711

72,082,697
(49,134,711)

51,162 $

(14,926)

-

233,263,793

-

-

-
(51,162)

(1,291,802,972) 10,576
` 2,482 -
(147,687,365)

-

(1,206,228,412)

(316,615) -
(396) 444
(316,567)

-
396 (444)
(48)

316,615 -
-
316,615

3,001 -
259,715
262,716

(12,557,697) -
(12,659,874)
228,269
(24,989,302)

-
12,659,874
(228,269)
12,431,605

12,557,697 -
-
-
12,557,697

219,136 -
3,619,062
9,984,000 -
13,822,198

(22,752) 1,958,160
999,925
3,971,810 578,852
(346,306)

(1,958,160)
(999,925)
(3,971,810) (578,852)
346,306

22,752 -
-
-
-

64,302 (9,421)
-
6,137,932 -
452 6,243

Total Data Collection, Compliance and Reporting

7,139,689

(7,162,441)

22,752

6,199,508

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
415

Other Adjustments

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(389,968) $

0$

(404,894) $

-$

(404,894) $

(404,894)

-

-

2,695,274

235,959,067

235,959,067

-

235,959,067

-

-

4,752,280

4,752,280

4,752,280

-

4,752,280

-

-

0

(1,291,802,972)

(1,291,802,972)

-

(1,291,802,972)

-

-

0

10,576

10,576

-

10,576

-

-

(36,949)

(34,467)

(34,467)

-

(34,467)

-

-

0

0

-

-

0

-

-

(2,285,520)

(149,972,885)

(149,972,885)

-

(149,972,885)

-

(389,968)

5,125,085

(1,201,493,295)

(1,201,088,401)

(404,894)

(1,201,493,295)

-

-

0

3,001

-

3,001

3,001

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

259,715

259,715

-

259,715

-

-

0

262,716

259,715

3,001

262,716

-

-

17,831

236,967

-

236,967

236,967

-

-

0

0

-

-

0

-

-

19,783,393

23,402,455

23,402,455

-

23,402,455

-

-

0

9,984,000

9,984,000

-

9,984,000

-

-

8,220

8,220

8,220

-

8,220

-

-

19,809,444

33,631,642

33,394,675

236,967

33,631,642

-

-

0

64,302

-

64,302

64,302

-

-

212,103

202,682

202,682

-

202,682

-

-

919,160

919,160

919,160

-

919,160

-

-

0

6,137,932

6,137,932

-

6,137,932

-

-

26,624

26,624

26,624

-

26,624

-

-

0

452

452

-

452

-

-

(19,741)

(13,498)

(13,498)

-

(13,498)

-

-

1,138,146

7,337,654

7,273,352

64,302

7,337,654

416

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Transportation, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Local Road Assistance

State Appropriation

State Motor Fuel Funds

53,329,390

(53,329,390)

-

State Funds - Prior Year Carry-Over

State Motor Fuel Funds - Prior Year

20,806,016

(20,806,016)

-

Federal Funds

Federal Highway Administration Highway Planning and Construction

60,985,377

(60,985,377)

-

American Recovery and Reinvestment Act of 2009

Federal Highway Administration Highway Planning and Construction

-

-

-

Federal Funds Not Specifically Identified

-

-

-

Other Funds

(17,427,538)

17,427,538

-

Total Local Road Assistance

117,693,245

(117,693,245)

-

Payments to the State Road and Tollway Authority

State Appropriation

State Motor Fuel Funds

(8,328,267)

8,328,267

-

Federal Funds

Federal Highway Administration Highway Planning and Construction

-

-

-

Federal Funds Not Specifically Identified

(4,086,499)

4,086,499

-

Total Payments to the State Road and Tollway Authority
Ports and Waterways State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds

(12,414,766)
13,365,367 -
(4,975,000)

12,414,766
4,975,000

-
(13,365,367) -

Total Ports and Waterways
Rail State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

8,390,367
(10,340) 1,151,397 (942,578)

4,975,000

(13,365,367)

-
(1,151,397) 942,578

10,340
-

Total Rail

198,479

(208,819)

10,340

Prior Period Adjustments
15,456,920 -
61,900,073 367,035 2,530
11,841,062 89,567,620
-
43,691 -
43,691
(65,349) 2,486,463
251 2,421,365

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
417

Other Adjustments

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

15,328,126

30,785,046

30,785,046

-

30,785,046

-

-

7,785,555

7,785,555

7,785,555

-

7,785,555

-

-

0

61,900,073

61,900,073

-

61,900,073

-

-

(39,518)

327,517

327,517

-

327,517

-

-

0

2,530

2,530

-

2,530

-

-

3,398,543

15,239,605

15,239,605

-

15,239,605

-

-

26,472,706

116,040,326

116,040,326

-

116,040,326

-

-

2,165,309

2,165,309

2,165,309

-

2,165,309

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

2,165,309

2,165,309

2,165,309

-

2,165,309

-

-

10,787

54,478

-

54,478

54,478

-

-

(3,052)

(3,052)

(3,052)

-

(3,052)

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

7,735

51,426

(3,052)

54,478

51,426

-

-

(2,029)

(67,378)

-

(67,378)

(67,378)

-

-

96,011

2,582,474

2,582,474

-

2,582,474

-

-

119,521

119,772

119,772

-

119,772

-

-

213,503

2,634,868

2,702,246

(67,378)

2,634,868

418

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Transportation, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

State Highway System Construction and Improvement

State Appropriation

State Motor Fuel Funds

(362,346,099)

362,346,099

-

State Funds - Prior Year Carry-Over

State Motor Fuel Funds - Prior Year

235,575,215

(235,575,215)

-

Federal Funds

Federal Highway Administration Highway Planning and Construction

140,343,822

(140,343,822)

-

Federal Funds Not Specifically Identified

(71)

71

-

American Recovery and Reinvestment Act of 2009

Federal Highway Administration Highway Planning and Construction

-

-

-

Federal Funds Not Specifically Identified

-

-

-

Other Funds

398,616,041

(398,616,041)

-

Total State Highway System Construction and Improvement

412,188,908

(412,188,908)

-

State Highway System Maintenance

State Appropriation

State Motor Fuel Funds

(22,516,580)

22,516,580

-

State Funds - Prior Year Carry-Over

State Motor Fuel Funds - Prior Year

30,679,398

(30,679,398)

-

Federal Funds

Federal Highway Administration Highway Planning and Construction

(27,142,303)

27,142,303

-

Federal Funds Not Specifically Identified

-

-

-

American Recovery and Reinvestment Act of 2009

Federal Highway Administration Highway Planning and Construction

-

-

-

Other Funds

(23,561,659)

23,561,659

-

Total State Highway System Maintenance

(42,541,144)

42,541,144

-

State Highway System Operations

State Appropriation

State Motor Fuel Funds

(1,296,778)

1,296,778

-

State Funds - Prior Year Carry-Over

State Motor Fuel Funds - Prior Year

18,208,281

(18,208,281)

-

Federal Funds

Federal Highway Administration Highway Planning and Construction

(17,272,675)

17,272,675

-

Federal Funds Not Specifically Identified

23,403

(23,403)

-

American Recovery and Reinvestment Act of 2009

Federal Highway Administration Highway Planning and Construction

-

-

-

Federal Funds Not Specifically Identified

-

-

-

Other Funds

28,958,547

(28,958,547)

-

Total State Highway System Operations

28,620,778

(28,620,778)

-

Prior Period Adjustments
(138,475,859) -
832,764,305 -
58,870,373 -
284,711,865 1,037,870,684
8,900,988 -
170,871,639 -
1,636 22,039,457 201,813,720
(738,932) -
36,624,076 -
614 -
1,915,648 37,801,406

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
419

Other Adjustments

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

(3,397,136)

(141,872,995)

(141,872,995)

-

(141,872,995)

-

-

14,218,014

14,218,014

14,218,014

-

14,218,014

-

-

(6,262,267)

826,502,038

826,502,038

-

826,502,038

-

-

(5,808)

(5,808)

(5,808)

-

(5,808)

-

-

(971,590)

57,898,783

57,898,783

-

57,898,783

-

-

0

0

-

-

0

-

-

73,904,606

358,616,471

358,616,471

-

358,616,471

-

-

77,485,819

1,115,356,503

1,115,356,503

-

1,115,356,503

-

-

(1,181,155)

7,719,833

7,719,833

-

7,719,833

-

-

4,613,585

4,613,585

4,613,585

-

4,613,585

-

-

0

170,871,639

170,871,639

-

170,871,639

-

-

0

0

-

-

0

-

-

(198,275)

(196,639)

(196,639)

-

(196,639)

-

-

6,602,310

28,641,767

28,641,767

-

28,641,767

-

-

9,836,465

211,650,185

211,650,185

-

211,650,185

-

-

(597,584)

(1,336,516)

(1,336,516)

-

(1,336,516)

-

-

10,243,749

10,243,749

10,243,749

-

10,243,749

-

-

0

36,624,076

36,624,076

-

36,624,076

-

-

(18,504)

(18,504)

(18,504)

-

(18,504)

-

-

543

1,157

1,157

-

1,157

-

-

0

0

-

-

0

-

-

13,623,014

15,538,662

15,538,662

-

15,538,662

-

-

23,251,218

61,052,624

61,052,624

-

61,052,624

420

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Transportation, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Transit State Appropriation State General Funds Federal Funds Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Funds Not Specifically Identified Other Funds
Total Transit
Special Project - State Highway System Construction and Improvement State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Highway Administration Highway Planning and Construction Federal Funds Not Specifically Identified Other Funds
Total Special Project - State Highway System Construction and Imp
Special Project - State Highway System Maintenance State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction Other Funds
Total Special Project - State Highway System Maintenance
Special Project 1 - Local Road Assistance State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction Other Funds
Total Special Project 1 - Local Road Assistance

(255,879) 273,406 7,385,663
853,375 8,256,565
-
-
-

(273,406) (7,385,663)
(853,375) (8,512,444)
-
-
-

255,879 -
255,879
-
-
-

Prior Period Adjustments
471,100 -
(57,938,726) -
20,682 (57,446,944)
-
-
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
421

Other Adjustments

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

256,567

727,667

-

727,667

727,667

-

-

0

0

-

-

0

-

-

15,417,029

(42,521,697)

(42,521,697)

-

(42,521,697)

-

-

0

0

-

-

0

-

-

(3,611,601)

(3,590,919)

(3,590,919)

-

(3,590,919)

-

-

12,061,995

(45,384,949)

(46,112,616)

727,667

(45,384,949)

-

-

29,912,696

29,912,696

29,912,696

-

29,912,696

-

-

230,180,476

230,180,476

230,180,476

-

230,180,476

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

42,340

42,340

42,340

-

42,340

-

-

0

0

-

-

0

-

-

(33,229,497)

(33,229,497)

(33,229,497)

-

(33,229,497)

-

-

226,906,015

226,906,015

226,906,015

-

226,906,015

-

-

1,668,044

1,668,044

1,668,044

-

1,668,044

-

-

45,730,477

45,730,477

45,730,477

-

45,730,477

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

47,398,521

47,398,521

47,398,521

-

47,398,521

-

-

8,782,794

8,782,794

8,782,794

-

8,782,794

-

-

2,917,015

2,917,015

2,917,015

-

2,917,015

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

11,699,809

11,699,809

11,699,809

-

11,699,809

422

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Transportation, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Special Project 2 - Local Road Assistance State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration Highway Planning and Construction American Recovery and Reinvestment Act of 2009 Federal Highway Administration Highway Planning and Construction Other Funds
Total Special Project 2 - Local Road Assistance
Special Project 3 - Local Road Assistance State Appropriation State Motor Fuel Funds Federal Funds Federal Highway Administration Highway Planning and Construction Other Funds
Total Special Project 3 - Local Road Assistance
Program Not Identified State Appropriation State General Funds State Motor Fuel Funds Federal Funds Federal Highway Administration Highway Planning & Construction Federal Highway Administration Highway Planning & Construction Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified
Total Operating Activity
Prior Year Reserves Not Available for Expenditure Inventories

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,695,533 363,502,262
(212,669,020) -
673,563 (303,908,918)
(149,706,580)
401,654,383

(363,502,262)
212,669,020 -
(673,563) 303,908,918
152,402,113
(398,756,766)

11,428,221

-
-
(2,695,533) -
(2,695,533) (2,897,617)

Prior Period Adjustments
-
-
403,508 381,744,323 131,485,333
6,783,142 (209,002,031) 311,414,275 437,541,827

Budget Unit Totals

$ 413,082,604 $ (398,756,766) $

(2,897,617) $ 437,541,827

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
423

Other Adjustments

Early Return Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

(1,763,145)

(1,763,145)

(1,763,145)

-

(1,763,145)

-

-

7,589,340

7,589,340

7,589,340

-

7,589,340

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

0

0

-

-

0

-

-

5,826,195

5,826,195

5,826,195

-

5,826,195

-

-

16,545,217

16,545,217

16,545,217

-

16,545,217

-

-

0

0

-

-

220,302

220,302

220,302

-

220,302

-

-

16,765,519

16,765,519

16,765,519

-

16,765,519

-
-
-
210,873

-
-
-
(389,968)

0 0
0 0 0 0
0
486,163,484

403,508 381,744,323
131,485,333 0
6,783,142 (209,002,031)
311,414,275
923,315,343
0 0 11,639,094

381,744,323
131,485,333 -
6,783,142 (209,002,031)
311,010,767 922,297,692
11,639,094

403,508 -
-
403,508
1,017,651

403,508 381,744,323
131,485,333 0
6,783,142 (209,002,031)
311,414,275
923,315,343
0 0 11,639,094

$

210,873 $

(389,968) $ 486,163,484 $ 934,954,437 $ 933,936,786 $

1,017,651 $ 934,954,437

Summary of Ending Fund Balance Reserved
Inventories Motor Fuel Tax Funds Other Reserves
Roadside Enhancement and Beautification Fund
Local Cash Participation Unreserved, Undesignated
Surplus
Total Ending Fund Balance - June 30

$

11,639,094 $

899,462,009

5,550,377 17,285,306
-
$ 933,936,786 $

-$

11,639,094

899,462,009

-

5,550,377

-

17,285,306

1,017,651

1,017,651

1,017,651 $ 934,954,437

424

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

Veterans Service, Department of
Departmental Administration State Appropriation State General Funds
Georgia Veterans Memorial Cemetery State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Georgia Veterans Memorial Cemetery
Georgia War Veterans Nursing Home - Augusta State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Georgia War Veterans Nursing Home - Augusta
Georgia War Veterans Nursing Home - Milledgeville State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Georgia War Veterans Nursing Home - Milledgeville
Veterans Benefits State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Veterans Benefits
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

1,272,379 $

1,227,692 $

1,227,692 $

1,227,692

560,648 35,700 596,348
6,129,026 5,821,556 11,950,582

546,072 35,700 581,772
5,167,100 6,783,482 11,950,582

546,072 98,700 644,772
5,167,100 5,841,698 11,008,798

546,072 98,700 644,772
5,167,100 5,838,696 11,005,796

9,262,392 7,982,705 17,245,097

7,701,448 9,543,649 17,245,097

7,701,448 9,304,697 17,006,145

7,701,448 9,304,696 17,006,144

5,598,433 4,623,440 10,221,873

5,174,493 4,606,370 9,780,863

5,174,493 3,000,771 8,175,264

4,984,493 3,468,345 8,452,838

$

41,286,279 $

40,786,006 $

38,062,671 $

38,337,242

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
425

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

1,227,692 $

0$

1,228,518 $

(826) $

(826)

-

546,072

793

99,493

793

645,565

-

5,167,100

-

5,838,696

-

11,005,796

0 793 793
0 (3,002) (3,002)

545,309 96,064
641,373
4,997,505 5,841,697 10,839,202

763 2,636 3,399
169,595 1
169,596

763 3,429 4,192
169,595 (3,001)
166,594

-

7,701,448

-

9,304,696

-

17,006,144

0

7,524,617

(1)

9,304,696

(1)

16,829,313

176,831 1
176,832

176,831 0
176,831

101,212 101,212

4,984,493 3,569,557 8,554,050

(190,000) 568,786 378,786

5,016,796 2,921,966 7,938,762

157,697 78,805 236,502

(32,303) 647,591 615,288

$

102,005 $

38,439,247 $

376,576 $

37,477,168 $

585,503 $

962,079

426

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Veterans Service, Department of

BCR Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

Departmental Administration State Appropriation State General Funds

$

35,236.00 $

-

$

1,919.00 $

41,973.00

Georgia Veterans Memorial Cemetery State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Georgia Veterans Memorial Cemetery
Georgia War Veterans Nursing Home - Augusta State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Georgia War Veterans Nursing Home - Augusta
Georgia War Veterans Nursing Home - Milledgeville State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Georgia War Veterans Nursing Home - Milledgeville
Veterans Benefits State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Veterans Benefits

13,982 793
14,775
-
117 -
117
106,543 (448,051) (341,508)

(793) (793)
-
-
(101,212) (101,212)

-
-
-
(5,371) -
(5,371)

-
-
62,989 -
62,989
2,342 -
2,342

Budget Unit Totals

$

(291,380) $

(102,005) $

(3,452) $

107,304

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
427

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

(826.00)

78,302.00 $

-

$

78,302.00

78,302.00

763 3,429 4,192
169,595 (3,001)
166,594

14,745 3,429 18,174
169,595 (3,001)
166,594

3,429 3,429
(3,001) (3,001)

14,745 -
14,745
169,595 -
169,595

14,745 3,429
18,174
169,595 (3,001)
166,594

176,831 0
176,831

239,937 0
239,937

-

239,937

239,937

-

-

0

-

239,937

239,937

(32,303) 647,591 615,288

71,211 98,328 169,539

$

962,079 $

672,546 $

98,328 98,328
98,756 $

71,211 -
71,211
573,790 $

71,211 98,328 169,539
672,546

Summary of Ending Fund Balance

Reserved

Federal Financial Assistance

$

Unreserved, Undesignated

Surplus

Total Ending Fund Balance - June 30

$

98,756 $ -
98,756 $

-$ 573,790 573,790 $

98,756 573,790 672,546

428

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

Workers' Compensation, State Board of
Board Administration State Appropriation State General Funds Other Funds
Total Board Administration
Administer the Workers' Compensation Laws State Appropriation State General Funds Other Funds
Total Administer the Workers' Compensation Laws
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

8,229,317 $

9,191,513 $

9,191,513 $

9,191,513

25,000

64,828

99,828

100,919

8,254,317

9,256,341

9,291,341

9,292,432

11,090,496 175,000
11,265,496

9,959,838 453,793
10,413,631

9,959,838 544,793
10,504,631

9,959,838 543,719
10,503,557

$

19,519,813 $

19,669,972 $

19,795,972 $

19,795,989

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
429

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

9,191,513 $

0$

4,125,645 $

5,065,868 $

5,065,868

-

100,919

1,091

97,760

2,068

3,159

-

9,292,432

1,091

4,223,405

5,067,936

5,069,027

-

9,959,838

-

543,719

-

10,503,557

0 (1,074)
(1,074)

9,958,827 543,456
10,502,283

1,011 1,337
2,348

1,011 263
1,274

$

0$

19,795,989 $

17 $

14,725,688 $

5,070,284 $

5,070,301

430

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Workers' Compensation, State Board of
Board Administration State Appropriation State General Funds Other Funds
Total Board Administration
Administer the Workers' Compensation Laws State Appropriation State General Funds Other Funds
Total Administer the Workers' Compensation Laws

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

$

3,990 $

2,094

6,084

-$ -
-

(3,990) $ (2,094)
(6,084)

1,194 -
1,194

668 7,776
8,444

-

(668)

-

-

(7,776)

-

-

(8,444)

-

Budget Unit Totals

$

14,528 $

0$

(14,528) $

1,194

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
431

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

(5,025,004) $

-

(5,025,004)

5,065,868 $ 3,159
5,069,027

42,058 $ 3,159
45,217

-$ -
-

42,058 $ 3,159
45,217

42,058 3,159
45,217

-
-

$

(5,025,004) $

1,011 263
1,274
5,070,301 $

1,011 263
1,274
46,491 $

-
0$

1,011 263
1,274
46,491 $

1,011 263
1,274
46,491

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

Total Ending Fund Balance - June 30

$

-$ 0$

46,491 $ 46,491 $

46,491 46,491

432

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

State of Georgia General Obligation Debt Sinking Fund
General Obligation Debt Sinking Fund - Issued State Appropriation State General Funds State Motor Fuel Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year State Motor Fuel Funds - Prior Year American Recovery and Reinvestment Act of 2009 Federal Funds not Specifically Identified
Total General Obligation Debt Sinking Fund - Issued
General Obligation Debt Sinking Fund - New State Appropriation State General Funds State Motor Fuel Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year State Motor Fuel Funds - Prior Year
Total General Obligation Debt Sinking Fund - New
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$ 787,583,598 $ 698,396,951 $ 698,396,951 $ 694,396,951

215,601,343

218,946,067

218,946,067

218,946,067

-

-

65,853,031

-

-

-

21,531,366

-

-

-

-

3,735,644

1,003,184,941

917,343,018

1,004,727,415

917,078,662

118,524,787 9,080,000
-
127,604,787

118,524,787 9,080,000
-
127,604,787

118,524,787 9,080,000
5,444,662 -
133,049,449

118,524,787 9,080,000
-
127,604,787

$ 1,130,789,728 $ 1,044,947,805 $ 1,137,776,864 $ 1,044,683,449

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
433

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

- $ 694,396,951 $

(4,000,000) $ 679,275,168 $

19,121,783 $

15,121,783

-

218,946,067

0

159,852,035

59,094,032

59,094,032

65,853,031

65,853,031

0

65,853,031

0

0

21,531,366

21,531,366

0

21,531,366

0

0

-

3,735,644

3,735,644

-

0

3,735,644

87,384,397

1,004,463,059

(264,356)

926,511,600

78,215,815

77,951,459

-
13,998,713 896,700
14,895,413

118,524,787 9,080,000
13,998,713 896,700
142,500,200

$ 102,279,810 $ 1,146,963,259 $

0 0
8,554,051 896,700
9,450,751

72,826,886 6,356,000
5,444,662 -
84,627,548

45,697,901 2,724,000
0 0
48,421,901

45,697,901 2,724,000
8,554,051 896,700
57,872,652

9,186,395 $ 1,011,139,148 $ 126,637,716 $ 135,824,111

434

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

State of Georgia General Obligation Debt Sinking Fund
General Obligation Debt Sinking Fund - Issued State Appropriation State General Funds State Motor Fuel Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year State Motor Fuel Funds - Prior Year American Recovery and Reinvestment Act of 2009 Federal Funds not Specifically Identified
Total General Obligation Debt Sinking Fund - Issued
General Obligation Debt Sinking Fund - New State Appropriation State General Funds State Motor Fuel Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year State Motor Fuel Funds - Prior Year
Total General Obligation Debt Sinking Fund - New

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

$

-$

-$

-$

-

-

-

-

-

65,853,031

(65,853,031)

-

-

21,531,366

(21,531,366)

-

-

-

-

-

-

87,384,397

(87,384,397)

-

-

-

-

-

-

-

-

-

-

14,016,393

(13,998,713)

(17,680)

-

896,700

(896,700)

-

-

14,913,093

(14,895,413)

(17,680)

-

Budget Unit Totals

$ 102,297,490 $ (102,279,810) $

(17,680) $

0

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
435

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

15,121,783 $

15,121,783 $

15,121,783 $

-$

15,121,783

-

59,094,032

59,094,032

59,094,032

-

59,094,032

-

0

0

-

-

0

-

0

0

-

-

0

-

3,735,644

3,735,644

3,735,644

-

3,735,644

-

77,951,459

77,951,459

77,951,459

-

77,951,459

-

45,697,901

45,697,901

45,603,923

-

2,724,000

2,724,000

2,724,000

-

8,554,051

8,554,051

8,323,051

-

896,700

896,700

896,700

-

57,872,652

57,872,652

57,547,674

93,978 -
231,000 -
324,978

45,697,901 2,724,000
8,554,051 896,700
57,872,652

$

0 $ 135,824,111 $ 135,824,111 $ 135,499,133 $

324,978 $ 135,824,111

Summary of Ending Fund Balance Reserved
Other Reserves Unreserved, Undesignated
Surplus
Total Ending Fund Balance - June 30

$ 135,499,133 $ -
$ 135,499,133 $

- $ 135,499,133

324,978

324,978

324,978 $ 135,824,111

436

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

Financing and Investment Commission, Georgia State
Program Not Identified State Appropriation State General Funds State Motor Fuel Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year State Motor Fuel Funds - Prior Year American Recovery and Reinvestment Act of 2009 Federal Funds not Specifically Identified
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$

-$

-$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$

0$

0$

0$

0

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
437

Available Compared to Budget

Prior Year

Total

Carry-Over

Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

0$

0$

-$

0$

0

-

0

0

-

0

0

3,265,705

3,265,705

3,265,705

3,265,705

(3,265,705)

0

-

0

0

-

0

0

-

0

0

-

0

0

$

3,265,705 $

3,265,705 $

3,265,705 $

3,265,705 $

(3,265,705) $

0

438

State of Georgia
Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2010

Financing and Investment Commission, Georgia State
Program Not Identified State Appropriation State General Funds State Motor Fuel Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year State Motor Fuel Funds - Prior Year American Recovery and Reinvestment Act of 2009 Federal Funds not Specifically Identified
Total Program Not Identified

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2009
Surplus

Prior Period Adjustments

$

-$

-$

-$

-

-

-

-

-

3,265,705

(3,265,705)

-

-

-

-

-

-

-

-

-

-

3,265,705

(3,265,705)

-

-

Total Operating Activity
Prior Year Reserves Not Available for Expenditure Inventories
Budget Unit Totals

3,265,705

(3,265,705)

-

-

-

$

3,265,705 $

(3,265,705) $

0$

0

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
439

Early Return of Fiscal Year 2010
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

0$

0$

-$

-$

0

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

-

0

0

-

-

0

0

0

0

0

0

-

0

$

0$

0$

0$

0$

0$

0

440

State of Georgia

Schedule of General Obligation Bonds Appropriated and Issued For the Fiscal Year Ended June 30, 2010

Bond Number

Authorized Amounts

Principal

Debt Service

Receiving Organization

397.101 397.102 397.103 397.104 397.105 397.111 397.112 397.121 397.122
397.123 397.201
397.202
397.203 397.211 397.221 397.222
397.231 397.232

$

10,000,000 $

5,000,000

5,000,000

13,150,000

1,380,000

300,000

1,000,000

4,275,000

6,835,000

4,915,000 37,000,000

3,500,000

4,500,000 36,045,000 11,600,000 3,700,000

3,500,000 100,000,000

2,326,000 454,000 454,000
1,194,020 125,304 69,780 232,600 994,365 620,618

Corrections, Department of Corrections, Department of Corrections, Department of Corrections, Department of Corrections, Department of Bureau of Investigation, Georgia Bureau of Investigation, Georgia Juvenile Justice, Department of Juvenile Justice, Department of

446,282 Juvenile Justice, Department of 3,359,600 Environmental Facilities Authority, Georgia

317,800 Environmental Facilities Authority, Georgia

408,600 3,272,886 1,521,920
335,960

Environmental Facilities Authority, Georgia Ports Authority, Georgia Transportation, Department of Transportation, Department of

317,800 Transportation, Department of 9,080,000 Transportation, Department of

397.233
397.241
397.251 397.301 397.302 397.303 397.304 397.305 397.306 397.404 397.405 397.411 397.421 397.422 397.501
397.502 397.503
397.504 397.505
397.506

4,200,000
3,200,000
4,000,000 100,720,000 105,200,000 78,690,000
2,020,000 7,000,000 3,990,000 2,730,000 6,395,000 1,500,000 5,000,000
750,000 2,425,000
1,510,000 815,000
3,570,000 400,000
360,000

381,360 Transportation, Department of

290,560 World Congress Center, Georgia

363,200 9,145,376 9,552,160 7,145,052
183,416 1,628,200
928,074 634,998 580,666 348,900 1,163,000 174,450 220,190

International and Maritime Trade Center Authority Education, Department of Education, Department of Education, Department of Education, Department of Education, Department of Education, Department of Building Authority, Georgia Building Authority, Georgia State Financing and Investment Commission, Georgia Revenue, Department of Revenue, Department of Behavioral Health and Development Disabilities, Department of

137,108 Behavioral Health and Development Disabilities, Department of 74,002 Behavioral Health and Development Disabilities, Department of

324,156 Behavioral Health and Development Disabilities, Department of 93,040 Behavioral Health and Development Disabilities, Department of

32,688 Behavioral Health and Development Disabilities, Department of

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
441

Purpose

Issued Amounts

Principal

Debt Service

Balance Remaining (Unissued)

Principal

Debt Service

Repair facilities statewide

$

Construct and renovate facilities, statewide

Fund security and life safety upgrades, statewide

Complete funding of Headquarters Relocation and Training Academy

Design and construct Baldwin SP Conversion to Mental Health Prison

Facility Electrical and Fire System Upgrades, DeKalb County

Fund crime lab equipment

Facility Maintenance and Repairs, statewide

Facility Construction and Renovations, statewide

Construct new Rockdale RYDC, Rockdale County; and complete Clayton RYDC

20 Bed Addition, Lovejoy

State Funded Water & Sewer Construction Loan Program, statewide

Clean Water State Revolving Fund Match, Water & Sewer Construction Loan

Program, statewide

Drinking Water State Revolving Fund Match, Water & Sewer Construction Loan

Program, statewide

Savannah Harbor Expansion Project

Purchase buses for Xpress service, match Federal funds

Construct Park and Ride Lots (2 lots), multiple locations

Rehabilitate rail line between Nunez to Vidalia and to provide for an extension of

McNatt Boulevard for a rail crossing, multiple counties

Fast Forward Program, statewide (Motor Fuel Funds)

Rehabilitate rail line between Lyerly to Coosa, ($2,000,000), fund the St.

Augustine Road Rail Switching Yard Expansion ($1,000,000) and rehabilitate 2

bridges on the Heart of Georgia rail line in Montgomery County and Wilcox

County ($1,200,000).

Fund renovations to the Georgia World Congress Center to include roof replacement for the Thomas Murphy Ballroom and Sidney Marcus Auditorium. Construct passenger intermodal and docking facilities on the River Walk, Hutchinson Island Capital Outlay Program - Regular, statewide Capital Outlay Program - Exceptional Growth, statewide Capital Outlay Program - Regular Advance, statewide Capital Outlay Program - Low-Wealth, statewide Vocational Equipment, statewide Facility Improvements at State Schools Design new judicial facility, Atlanta, Fulton County Renovate facility deficiencies to include 2 Peachtree and 90 Central ADA Related Facilities Improvements, statewide Continue implementation of Integrated Tax System Complete implementation of Enterprise Data Warehouse Replace natural gas line and roof replacement, Central State Hospital Replace fire alarm monitoring system, asbestos abatement, and cooling tower, East Central Regional Hospital Replace Perimeter Fence, Atlanta Regional Hospital Replace electrical distribution system and air handler systems at Southwestern State Hospital Repair of mechanical systems at Northwest Georgia Regional Hospital Design, construct, and equip School Expansion and Renovation, Outdoor Therapeutic program

10,000,000 $ 5,000,000 5,000,000
13,150,000 1,380,000 300,000 1,000,000 4,275,000 6,835,000
4,915,000 37,000,000
3,500,000
4,500,000 2,130,000
-
1,600,000 70,000,000
1,200,000
3,200,000
4,000,000 18,000,000 18,000,000 18,000,000 1,000,000
3,990,000
500,000 6,395,000 1,500,000 5,000,000
750,000 -
-
-
-

2,326,000 $ 454,000 454,000
1,194,020 125,304 69,780 232,600 994,365 620,618
446,282 3,359,600
317,800
408,600 193,404
-
145,280 6,356,000

-$ -
-
-
33,915,000 11,600,000 3,700,000
1,900,000 30,000,000

108,960
290,560
363,200 1,634,400 1,634,400 1,634,400
90,800 -
928,074 116,300 580,666 348,900 1,163,000 174,450
-
-
-
-

3,000,000
-
82,720,000 87,200,000 60,690,000 1,020,000 7,000,000
2,230,000
2,425,000
1,510,000 815,000
3,570,000 400,000
360,000

-
-
-
3,079,482 1,521,920
335,960
172,520 2,724,000
272,400
-
7,510,976 7,917,760 5,510,652
92,616 1,628,200
518,698
220,190
137,108 74,002
324,156 93,040
32,688

442

State of Georgia
Schedule of General Obligation Bonds Appropriated and Issued (continued) For the Fiscal Year Ended June 30, 2010

Bond Number

Authorized Amounts

Principal

Debt Service

Receiving Organization

397.511
397.512
397.513
397.601
397.602
397.603
397.604 397.606
397.607
397.609
397.610 397.611
397.612
397.613 397.614
397.615 397.617
397.618 397.620
397.621 397.622
397.623 397.624
397.626 397.627 297.628
397.629
397.630
397.631 397.632
397.633
397.634
397.635

360,000
505,000
315,000
1,260,000
1,000,000
3,690,000
5,975,000 13,300,000
13,400,000
2,000,000
43,000,000 31,200,000
19,000,000
500,000 20,100,000
16,445,000 26,600,000
1,100,000 2,100,000
2,200,000 2,600,000
1,100,000 1,400,000
6,000,000 800,000
60,000,000
10,000,000
4,900,000
9,600,000 8,000,000
27,000,000
3,000,000
2,500,000

32,688 Veterans Service, Department of

45,854 Veterans Service, Department of

28,602 Veterans Service, Department of

293,076 Board of Regents, University System of Georgia

232,600 Board of Regents, University System of Georgia

858,294 Board of Regents, University System of Georgia

542,530 Board of Regents, University System of Georgia 1,207,640 Board of Regents, University System of Georgia

1,216,720 Board of Regents, University System of Georgia

181,600 Board of Regents, University System of Georgia

3,904,400 Board of Regents, University System of Georgia 2,832,960 Board of Regents, University System of Georgia

1,725,200 Board of Regents, University System of Georgia

116,300 Board of Regents, University System of Georgia 1,825,080 Board of Regents, University System of Georgia

1,493,206 Board of Regents, University System of Georgia 2,415,280 Board of Regents, University System of Georgia

255,860 Board of Regents, University System of Georgia 488,460 Board of Regents, University System of Georgia

511,720 Board of Regents, University System of Georgia 604,760 Board of Regents, University System of Georgia

255,860 Board of Regents, University System of Georgia 325,640 Board of Regents, University System of Georgia

1,395,600 72,640
5,448,000

Board of Regents, University System of Georgia Board of Regents, University System of Georgia Board of Regents, University System of Georgia

2,326,000 Board of Regents, University System of Georgia

444,920 Board of Regents, University System of Georgia

871,680 Board of Regents, University System of Georgia 726,400 Board of Regents, University System of Georgia

2,451,600 Board of Regents, University System of Georgia

697,800 Board of Regents, University System of Georgia

227,000 Board of Regents, University System of Georgia

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
443

Purpose Plan and programming, design, construct, and equip Cemetery Expansion, Phase 2, Milledgeville Design, construct, and equip Electrical Improvements and Interior Renovations Wood Building, Georgia War Veterans Nursing Home Design, construct, and equip Electrical Improvements - Vinson Building, Georgia War Veterans Home Equipment for Nursing / Health Building, Gordon College, Barnesville, Lamar County
Equipment for Alpharetta Academic Facility, GSU/Georgia perimeter College Equipment for Engineering Technology Center, Southern Polytechnic State University
Design, construct, and equip a new Central Utility Plant, NW Precinct, UGA Construction of the Health Sciences Building, College of Coastal Georgia Design and construct renovations to Huntington Hall, Ohio Hall, and Isaac Miller Science Bdg Design and construction of Infrastructure and Utility Improvements, Georgia Gwinnett College Construction of Undergraduate Learning Commons, Georgia Institute of Technology Construction of Academic Facility, Gainesville State College Design and construct the Laboratory Addition to the Science Building, Kennesaw State Unv Design, construct, and equip the Renovation of Georgia Hall, Middle Georgia College Construction of the Teacher Education Building, Macon State College Design, construct, and equip Historic Facility Renovations and Additions and technology improvements, N Ga College and St Unv Construction of the Special Collections Library, UGA
Design of an Addition to Lane Library, Armstrong Atlantic State University Design of new Science Building, Clayton State University
Design of Academic Building - Dunwoody Campus, Georgia Perimeter College Design of new Biology Building, Georgia Southern University Design of new Health and Human Sciences Building, Georgia, Southwestern State University Design of new Nursing Building, University of West Georgia Design of new Consolidated Medical Education Commons, Medical College of Georgia Infrastructure and renovations, University of Georgia - Griffin Campus Major Repairs and Rehabilitation, statewide. Equipment for R&D Infrastructure for science-based economic development, statewide Design and construct Classroom, Student Services and Admin Bldg., East Georgia College
Acquisition and development of an outdoor student recreation facility, GSU Completion of the Parker H. Petit Science Center, Georgia State University Complete design, construct and equip of the School of Dentistry, Medical College of Georgia Science equipment and other technology, to be matched by private funds statewide Design and construct the Science Academic building addition for Atlanta Metropolitan College

Issued Amounts

Principal

Debt Service

-

-

405,000

36,774

-

-

-

-

-

-

3,690,000

858,294

5,975,000 13,300,000

542,530 1,207,640

1,800,000

163,440

2,000,000

181,600

43,000,000 31,200,000

3,904,400 2,832,960

19,000,000

1,725,200

500,000 20,100,000

116,300 1,825,080

2,600,000 26,600,000

236,080 2,415,280

1,100,000 2,100,000

255,860 488,460

2,200,000 2,600,000

511,720 604,760

1,100,000 1,400,000

255,860 325,640

2,000,000 800,000
60,000,000

465,200 72,640 5,448,000

10,000,000

2,326,000

4,900,000

444,920

9,600,000 8,000,000

871,680 726,400

27,000,000

2,451,600

-

-

1,300,000

118,040

Balance Remaining (Unissued)

Principal

Debt Service

360,000

32,688

100,000

9,080

315,000

28,602

1,260,000

293,076

1,000,000

232,600

-

-

-

-

-

-

11,600,000

1,053,280

-

-

-

-

-

-

-

-

-

-

-

-

13,845,000 -

1,257,126 -

-

-

-

-

-

-

-

-

-

-

-

-

4,000,000 -

930,400 -

-

-

-

-

-

-

-

-

-

-

3,000,000

697,800

1,200,000

108,960

444

State of Georgia
Schedule of General Obligation Bonds Appropriated and Issued (continued) For the Fiscal Year Ended June 30, 2010

Bond Number

Authorized Amounts

Principal

Debt Service

Receiving Organization

397.661 397.662 397.663
397.664
397.665
397.666
397.667
397.668 397.669
397.670 397.671

20,965,000 14,000,000 20,000,000
17,680,000
19,315,000
9,540,000
10,200,000
14,375,000 475,000
8,480,000 3,000,000

4,876,459 3,256,400 1,816,000

Technical College System of Georgia Technical College System of Georgia Technical College System of Georgia

1,605,344 Technical College System of Georgia

1,753,802 Technical College System of Georgia

866,232 Technical College System of Georgia

926,160 Technical College System of Georgia

1,305,250 Technical College System of Georgia 110,485 Technical College System of Georgia

769,984 Technical College System of Georgia 697,800 Technical College System of Georgia

397.672
397.673
397.674 397.681
397.682 397.683 397.684
397.685
397.686 397.687 397.688 397.689 397.690 397.692 397.693 397.694 397.695
397.696
397.697
397.698
397.699 397.701
397.702 397.703 397.711 397.712 397.721 397.731 397.732 397.742
397.751

15,000,000
6,020,000
6,050,000 1,895,000
2,000,000 1,050,000 2,000,000
860,000
2,000,000 1,145,000 2,000,000 2,000,000 2,000,000 2,000,000
400,000 1,355,000 1,810,000
675,000
1,515,000
1,665,000
1,250,000 1,250,000
13,600,000 24,000,000 2,500,000 2,910,000 25,000,000 14,000,000 5,000,000 1,000,000
3,000,000

1,362,000 Technical College System of Georgia

546,616 Technical College System of Georgia

549,340 Technical College System of Georgia 172,066 Board of Regents, University System of Georgia

181,600 95,340
181,600

Board of Regents, University System of Georgia Board of Regents, University System of Georgia Board of Regents, University System of Georgia

78,088 Board of Regents, University System of Georgia

181,600 103,966 181,600 181,600 181,600 181,600
36,320 123,034 164,348

Board of Regents, University System of Georgia Board of Regents, University System of Georgia Board of Regents, University System of Georgia Board of Regents, University System of Georgia Board of Regents, University System of Georgia Board of Regents, University System of Georgia Board of Regents, University System of Georgia Board of Regents, University System of Georgia Board of Regents, University System of Georgia

61,290 Board of Regents, University System of Georgia

137,562 Board of Regents, University System of Georgia

151,182 Board of Regents, University System of Georgia

113,500 Board of Regents, University System of Georgia 290,750 Agriculture, Department of

1,283,840 2,179,200
581,500 264,228 2,270,000 1,271,200 1,163,000 90,800

Agriculture, Department of Agriculture, Department of State Forestry Commission State Forestry Commission Jekyll Island State Park Authority Natural Resources, Department of Natural Resources, Department of Agricultural Exposition Authority

272,400 Soil and Water Conservation Commission

Totals

$ 1,212,105,000 $ 127,604,787

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
445

Purpose Purchase equipment for construction projects nearing completion, multiple tech colleges Replace obsolete equipment, statewide Repairs and Renovations of facilities, statewide Design and construct Center for Health Sciences, Milledgeville Campus, Central Georgia Technical College Design and construction of Medical Technology Building, Griffin Technical College
Design and construction of Allied Health Building, Moultrie Technical College Design and construct a Health Sciences and Business Development Center, Sandersville Technical College Design and construct a Classroom Building and Truck Driving Range, Altamaha Technical College Design and construct a Classroom Building, Griffin Technical College Plan, design and construct Classroom Building and Truck Driving Range, West Central Technical College Design and construct a campus for Northwestern Technical College Fund new and existing career academies established as a charter school and partnered with a clocal school board, technical college, or university system college Design, construction, and equipment to renovate the Hoyt Coe Classroom Building on the Clarkesville campus, North Georgia Technical College Design, construction, and equipment for an addition to the Health Sciences building in Statesboro, Ogeechee Technical College Design and renovation of a building for the Rockmart Library
Design and construct DeKalb County Central Library and Processing Center Design and renovation of the R.T. Jones Memorial Library Design and construct Athens-Clarke County Library
Design and construction of the renovated and expanded St Mary's Public Library
Design and construction of the renovated and expanded Morgan County Library Design and construct Jeff Davis Public Library Design and construct Thomasville Central Library Addition Design and construct Forest Park Branch Library Design and construct Northeast Regional Library, Unincorporated area Design and construction of the Oakland Library Design and construction of Tallapoosa Public Library Design and renovation of the Warren P. Sewell Memorial Library Design and construction of the Greene County Public Library Design and construct as part of the Cherokee Regional Library System for the Dade County Public Library Design and construct as part of the Piedmont Regional Library System for the Commerce Public Library, Piedmont Regional Library System Design and construct as part of the Mountain Regional System for Union County Public Library, Mountain Regional Library System Design and construct as part of the Uncle Remus Regional Library System for the Walnut Grove Library, Uncle Remus Regional Library System Renovate and repair of State Farmers' Markets, statewide Design, construct, and equip for a replacement Oakwood Diagnostic Laboratory Facility, Georgia Poultry Improvement Association Construct and equip for the Agricultural Testing Laboratories Capital Equipment, statewide Facility Repairs and Renovation, statewide Construct new conference center and oceanfront public park Design and construct Don Carter State Park (Chattahoochee River) Facility Repairs and Renovations at state parks, statewide Expand McGill Building for Equipment Storage Rehabilitate Category I USDA flood control watershed structures to comply with Georgia's Safe Dams Act

Issued Amounts

Principal

Debt Service

11,000,000 14,000,000 20,000,000

2,558,600 3,256,400 1,816,000

1,500,000

136,200

1,500,000

136,200

600,000

54,480

1,500,000

136,200

850,000 475,000

77,180 110,485

500,000 1,500,000

45,400 348,900

7,500,000
6,020,000
1,500,000 500,000
2,000,000 1,050,000 2,000,000
860,000
2,000,000 1,145,000
500,000
2,000,000
1,810,000
675,000
-
1,665,000
1,250,000
13,600,000 24,000,000 2,500,000 1,000,000 25,000,000 14,000,000
5,000,000 1,000,000
3,000,000

681,000
546,616
136,200 45,400
181,600 95,340 181,600
78,088
181,600 103,966
45,400
181,600
164,348
61,290
-
151,182
290,750
1,283,840 2,179,200
581,500 90,800 2,270,000 1,271,200 1,163,000 90,800
272,400

Balance Remaining (Unissued)

Principal

Debt Service

9,965,000 -

2,317,859 -

16,180,000

1,469,144

17,815,000

1,617,602

8,940,000

811,752

8,700,000

789,960

13,525,000 -

1,228,070 -

7,980,000 1,500,000

724,584 348,900

7,500,000
-
4,550,000 1,395,000
-
-
2,000,000 1,500,000 2,000,000 400,000 1,355,000 -
-
1,515,000
-
1,250,000 -
1,910,000 -
-

681,000
-
413,140 126,666
-
-
181,600 136,200 181,600 36,320 123,034 -
-
137,562
-
113,500 -
173,428 -
-

$ 731,390,000 $

79,182,886 $ 480,715,000 $

48,421,901

446

State of Georgia
Combining Schedule of Other Funds Budget Fund For the Fiscal Year Ended June 30, 2010
Licenses and Permits Business Nonbusiness
Intergovernmental Federal (Reported in Other Funds) Other
Sales and Services
Fines and Forfeits Interest and Other Investment Income Rents and Royalties Contributions/Premiums and Donations
Employee and Employer Contributions for Health Insurance
Risk Management Premiums Other Penalties and Interest on Taxes Unclaimed Property Other Total Other Funds - Current Year Other Funds - Prior Year Carry-Over
Total Other Funds

Total

Georgia Senate

Legislative Branch

Georgia House of Representatives

Georgia General Assembly Joint
Offices

$

29,160,228 $

-$

-$

-

6,190,699

-

-

-

1,000,242,989

-

-

-

981,804,301

-

-

-

1,954,814,111

-

-

-

40,140,897

-

-

-

8,235,183

-

-

-

7,251,802

-

-

-

-

-

-

-

103,549,594

-

-

-

15,701,302

-

-

-

-

-

-

-

1,327

-

-

-

3,775,638,530

-

-

-

7,922,730,963

-

-

-

575,317,044

-

-

-

$ 8,498,048,007 $

0$

0$

0

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
447

Audits and Accounts, Department of

Appeals, Court of Judicial Council

Judicial Branch Juvenile Courts

Prosecuting Attorneys

Superior Courts

$

-$

-$

-$

-$

-$

-

-

-

142,681

-

-

-

-

-

-

-

1,766,297

-

-

-

-

-

12,149,823

-

31,305

-

718,865

-

-

-

-

-

-

-

-

-

-

-

1,463

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3,000

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

185,287

-

-

-

-

31,305

185,287

866,009

-

13,916,120

-

-

-

919,332

-

-

-

$

31,305 $

185,287 $

1,785,341 $

0$

13,916,120 $

0

448

State of Georgia
Combining Schedule of Other Funds (continued) Budget Fund For the Fiscal Year Ended June 30, 2010

Licenses and Permits Business Nonbusiness
Intergovernmental Federal (Reported in Other Funds) Other
Sales and Services
Fines and Forfeits
Interest and Other Investment Income
Rents and Royalties
Contributions/Premiums and Donations Employee and Employer Contributions for Health Insurance Risk Management Premiums Other
Penalties and Interest on Taxes
Unclaimed Property
Other
Total Other Funds - Current Year
Other Funds - Prior Year Carry-Over
Total Other Funds

Judicial Branch

Supreme Court

Accounting Office, State

Administrative Services,
Department of

Agriculture, Department of

$

-$

-$

-$

1,363,566

-

-

-

-

-
817,980

950,927
12,732,369

50,000 4,626,795
11,982,604

280,000
314,290

-

-

-

-

-

-

7,663,064

623

-

-

12,386

-

-
-
-
-
817,980
-

-
-
-
-
13,683,296
-

103,549,594
-
-
-
23,819,262
151,703,705
159,978,430

27,254
-
-
1,370,387
3,356,120
314,964

$

817,980 $

13,683,296 $ 311,682,135 $

3,671,084

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
449

Banking and Finance,
Department of

Executive Branch
Behavioral Health and Developmental
Disabilities, Department of

Community Affairs,
Department of

Community Health,
Department of

Corrections, Department of

Defense, Department of

$

-$

-$

-$

-$

-$

-

-

-

-

-

-

-

-

346,816

-

-

405,678

-

12,900

10,051,672

375,839,782

-

-

89,058,865

670,530

1,042,290

77,349,250

5,421,724
-

-

-

-

-

-

712,303

-

34,295

996,756

-

-

97,885

19,119

1,543

-

-

204,860

1,411,025

-

-

-

-

-

-

-

-

-

-

-

15,170

-

73,823

-

-

-

-

-

-

-

-

-

-

1,327

-

4,396

69,087

2,588,759,583

1,681,907

-

90,150,450

10,791,289

2,965,847,658

80,658,897

-

-

42,104

48,457,360

2,656,877

12,960
-
-
1,901,713
8,748,965
1,864,940

$

0$

90,150,450 $

10,833,393 $ 3,014,305,018 $

83,315,774 $

10,613,905

450

State of Georgia
Combining Schedule of Other Funds (continued) Budget Fund For the Fiscal Year Ended June 30, 2010

Licenses and Permits Business Nonbusiness
Intergovernmental Federal (Reported in Other Funds) Other
Sales and Services
Fines and Forfeits
Interest and Other Investment Income
Rents and Royalties
Contributions/Premiums and Donations Employee and Employer Contributions for Health Insurance Risk Management Premiums Other
Penalties and Interest on Taxes
Unclaimed Property
Other
Total Other Funds - Current Year
Other Funds - Prior Year Carry-Over
Total Other Funds

Driver Services, Department of

Early Care and Learning,
Department of

Economic Development, Department of

Education, Department of

$

-$

-

26,157
631,025

-

-$ -
-
-

-$

-

-

-

3,020,918
100,001

11,404,824
5,110,330

-

-

-

-

-

-

-
-
-
2,516,889
3,174,071
-

$

3,174,071 $

164,747 164,747 -
164,747 $

29,244
-
-
-
3,150,163
-

11,783
-
-
-
16,526,937
4,934,449

3,150,163 $ 21,461,386

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
451

Executive Branch

Employees' Retirement System
of Georgia

Forestry Commission, State

Governor, Office of the

Human Services, Department of

Insurance, Department of

Investigation, Georgia Bureau of

$

-$

-

18,178,089
-

-

-$ -
2,427,617 3,019,789
45,615 1,546 72,231

-$ -

-$ -

1,640,501
405,101

536,944 -
44,342,970

23,889
-

38,512
-

-$

-

-

-

42,755 -
9,039

7,438 214,872
4,665,767

-

17,649,682

-

95,990

-

-

18,178,089 200
$ 18,178,289 $

6,186 6,970 5,579,954 -
5,579,954 $

1,572,579
-
-
38,068
3,680,138
1,149,332

241,083
-
-
483
45,159,992
11,613,882

4,829,470 $

56,773,874 $

-
-
-
-
51,794
-

16,000
-
-
7,290
22,657,039
35,826,807

51,794 $ 58,483,846

452

State of Georgia
Combining Schedule of Other Funds (continued) Budget Fund For the Fiscal Year Ended June 30, 2010

Licenses and Permits Business Nonbusiness
Intergovernmental Federal (Reported in Other Funds) Other
Sales and Services
Fines and Forfeits
Interest and Other Investment Income
Rents and Royalties
Contributions/Premiums and Donations Employee and Employer Contributions for Health Insurance Risk Management Premiums Other
Penalties and Interest on Taxes
Unclaimed Property
Other
Total Other Funds - Current Year
Other Funds - Prior Year Carry-Over
Total Other Funds

Juvenile Justice, Department of

Labor, Department Law, Department Natural Resources,

of

of

Department of

$

-$

-$

-$

27,796,662

-

-

-

-

5,336,132 -
225,601

201,304
31,738,210

984,835
38,184,727

3,538,989
35,920,946

-

-

-

-

-

123,109

-

18,826,591

-

228,407

-

84,860

-
-
-
41,925
5,603,658
-

-
-
-
1,033
32,063,656
4,746,484

-
-
-
18,502
39,188,064
70,302

7,623,368
-
-
3,947,849
97,967,672
83,806,312

$

5,603,658 $

36,810,140 $

39,258,366 $ 181,773,984

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
453

Executive Branch

Pardons and Paroles, State
Board of

Personnel Administration,
State

Properties Commission, State

Public Defender Standards Council,
Georgia

Public Safety, Department of

Public Service Commission

$

-$

-$

-$

-$

-$

-

-

-

-

-

2,760

-

-

-

-

-

12,038

-

148,414

4,160,714

1,296,835

-

13,474,150

-

10

11,290,510

-

30,540,277

3,131,158

-

-

-

-

-

916,848

-

-

-

-

-

-

-

-

-

-

-

530,672

-

-
-
-
38,424
186,848
5,742

-
-
-
-
15,451,224
1,347,047

-
-
-
-
1,296,835
-

-
-
-
654,376
31,194,653
728,191

2,000
-
-
1,692,883
19,762,509
2,496,544

$

192,590 $

16,798,271 $

1,296,835 $

31,922,844 $

22,259,053 $

83,912 83,912 -
83,912

454

State of Georgia
Combining Schedule of Other Funds (continued) Budget Fund For the Fiscal Year Ended June 30, 2010

Licenses and Permits Business Nonbusiness
Intergovernmental Federal (Reported in Other Funds) Other
Sales and Services
Fines and Forfeits
Interest and Other Investment Income
Rents and Royalties
Contributions/Premiums and Donations Employee and Employer Contributions for Health Insurance Risk Management Premiums Other
Penalties and Interest on Taxes
Unclaimed Property
Other
Total Other Funds - Current Year
Other Funds - Prior Year Carry-Over
Total Other Funds

Regents, University System of Georgia

Revenue, Department of

Secretary of State

Soil and Water Conservation Commission

$

-$

-$

-

-

991,439,053 380,875,446
1,241,981,133

29,832,375
-

550,887

-

-

-

1,547,221

-

-$ -
2,819,056
290,536 -
11,008

-
2,726,908
-
-

5,671,608
-
-
1,137,221,569
3,759,286,917
190,134,559

-
-
-
6,960,858
36,793,233
3,758,927

$ 3,949,421,476 $

40,552,160 $

126,960 5,084 3,252,644 400,656
3,653,300 $

7,816 2,734,724 -
2,734,724

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
455

Executive Branch

Student Finance Commission and Authority, Georgia

Teachers' Retirement System
of Georgia

Technical College System of Georgia

Transportation, Department of

Veterans Service, Department of

Workers' Compensation, State Board of

$

-$

-$

-$

-$

-

-

-

6,045,258

176,096
-

-
25,156,138

4,371,754
261,690,408

299,838 93,769,880
18,790,429

-

-

829,457

230

-

-

-

63,142

-

-

2,164,659

377,468

-$ -
-
-

-
343,138
-

-
-
-
12,092
188,188
-

-
-
-
-
25,156,138
2,000

268,284
-
-
2,044,471
271,369,033
14,649,623

-
-
-
2,080,167
121,426,412
5,411,980

$

188,188 $ 25,158,138 $ 286,018,656 $ 126,838,392 $

-
0$

301,500 644,638 -
644,638

456

State of Georgia
Combining Schedule of Other Funds (continued) Budget Fund For the Fiscal Year Ended June 30, 2010

Licenses and Permits Business Nonbusiness
Intergovernmental Federal (Reported in Other Funds) Other
Sales and Services
Fines and Forfeits
Interest and Other Investment Income
Rents and Royalties
Contributions/Premiums and Donations Employee and Employer Contributions for Health Insurance Risk Management Premiums Other
Penalties and Interest on Taxes
Unclaimed Property
Other
Total Other Funds - Current Year
Other Funds - Prior Year Carry-Over
Total Other Funds

Executive Branch

Financing and

Investment

General Obligation

Commission,

Debt Sinking Fund

Georgia State

$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$

0$

0

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
457

10-Year Historical Information

(This page intentionally left blank)

State of Georgia
Ten-Year Historical Information Index
Page
Table 1 Funds Available and Appropriation Office of Treasury and Fiscal Services ................................... 461 Table 2 Cash Receipts by Category Office of Treasury and Fiscal Services ..............................................463 Table 3 Legislative Appropriation .................................................................................................................467

State of Georgia
Table 1 Funds Available and Appropriation - Office of the Treasury and Fiscal Services For the Last Ten Fiscal Years

Funds Available Cash Receipts
State Revenue Collections
Department of Community Health Brain and Spinal Injury Trust Fund Indigent Care Trust Fund

Current Year Ended June 30, 2010

Year Ended June 30, 2009

Year Ended June 30, 2008

$ 15,215,790,786 $ 16,766,661,804 $ 18,727,812,623

2,066,389

-

-

-

-

-

Department of Human Services (Formerly Department of Human Resources) Brain and Spinal Injury Trust Fund
Lottery For Education Lottery Proceeds Interest Earned
Tobacco Settlement Funds Settlements Received Interest Earned
Guaranteed Revenue Debt Common Reserve Fund (1) Transfers of General and Motor Fuel Funds Interest Earned
Vitamin Purchaser Settlement Agreement
General Services Administration Election Reform Payments
U. S. Department of Energy Grants
U. S. Department of Treasury Jobs and Growth Tax Relief Reconciliation Act of 2003 Reimbursements for CMIA
Total Cash Receipts
Agency Surplus Returned State General Funds (1) Lottery for Education Tobacco Settlement Funds
Total Agency Surplus Returned

-
883,882,347 2,493,379
146,205,874 467,780
333,632
-
-
2,495

1,968,993
881,467,049 12,506,009
175,357,212 2,012,866
1,719,873
-
-
1,626

1,968,993
858,355,000 33,600,984
159,542,667 4,917,294
3,603,320
-
-
1,577

1,741
16,251,244,423

1,182
17,841,696,614

860
19,789,803,318

152,932,361 3,087,636 -
156,019,997

229,318,861 20,828,808
438,781
250,586,450

123,683,827 17,391,087 320,662
141,395,576

Year Ended June 30, 2007
$ 18,840,441,639
-
3,007,691
853,640,866 38,382,593
150,306,709 6,460,198
3,736,864
-
-
1,568
844 19,895,978,972
57,619,915 40,275,338
115,620 98,010,873

Total Funds Available

16,407,264,420 18,092,283,064 19,931,198,894 19,993,989,845

Appropriation Appropriation for Operations
State General and Motor Fuel Funds Lottery for Education Tobacco Settlement Funds
Appropriation for Debt Service State General and Motor Fuel Funds

14,613,272,644 1,044,666,425 307,986,351

16,596,602,463 880,152,075 159,069,341

18,556,865,513 824,578,475 148,344,341

17,334,365,474 797,373,596 167,511,505

1,040,947,805

935,990,354

969,780,103

867,362,477

Net Appropriation

17,006,873,225 18,571,814,233 20,499,568,432 19,166,613,052

Excess of Funds Available Over/(Under) Appropriation

$ (599,608,805) $ (479,531,169) $ (568,369,538) $ 827,376,793

(1) All years have been restated to include Guaranteed Revenue Debt Common Reserve Fund activity within the General Fund (Statutory Basis)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
461

Year Ended June 30, 2006

Year Ended June 30, 2005

Year Ended June 30, 2004

Year Ended June 30, 2003

Year Ended June 30, 2002

Year Ended June 30, 2001

$ 17,338,759,589 $ 15,813,996,667 $ 14,584,644,742 $ 13,624,846,657 $ 14,005,479,208 $ 14,688,987,803

-

-

-

-

-

-

-

-

-

172,361,389

199,846,895

194,209,858

4,560,600
822,796,608 25,173,490
143,600,933 5,747,879
2,546,934
-
-
1,471

1,689,400
802,083,000 11,407,096
156,427,234 2,935,032
1,387,202
-
-
1,439

1,625,000
782,692,000 4,662,547
154,123,763 1,862,449
24,407,019 652,206 -
-
2,821

-
751,557,000 5,911,259
180,091,882 2,773,032
854,563
-
4,740,448
-

-
726,202,000 10,821,693
178,371,653 5,757,885
30,632,850 744,882 -
-
1,370

-
691,672,000 27,865,574
153,875,119 11,906,449
543,538
61,244
-
39,692

769
18,343,188,273

(2,051)
16,789,925,019

139,191,035 5,930
15,693,869,512

139,191,036 871
14,882,328,137

697
15,157,859,133

1,154 15,769,162,431

62,453,218 54,784,386
1,565,543
118,803,147

106,348,805 16,917,204
1,970,349
125,236,358

150,799,218 10,413,917 3,794,858
165,007,993

103,839,986 4,513,552 1,493,386
109,846,924

557,589,602 8,573,075 6,863,494
573,026,171

86,901,865 6,438,327 -
93,340,192

18,461,991,420 16,915,161,377 15,858,877,505 14,992,175,061 15,730,885,304 15,862,502,623

15,874,221,990 771,420,214 156,626,752

14,716,616,025 776,892,107 156,370,000

14,510,105,221 700,839,757 174,384,699

14,689,153,108 665,037,766 185,622,923

14,255,565,240 703,080,431 172,645,061

14,226,600,129 723,743,295 205,626,311

1,001,485,254

905,611,482

686,055,114

625,421,301

739,869,163

629,869,819

17,803,754,210 16,555,489,614 16,071,384,791 16,165,235,098 15,871,159,895 15,785,839,554

$ 658,237,210 $ 359,671,763 $ (212,507,286) $ (1,173,060,037) $ (140,274,591) $ 76,663,069

462

State of Georgia
Table 2 Cash Receipts by Category - Office of Treasury and Fiscal Services For the Last Ten Fiscal Years

Net Revenue Collections Taxes Alcoholic Beverages Tax Estate Tax Income Tax - Corporate Income Tax - Individual Insurance Premium Tax and Fees Motor Fuel Excise and Motor Carrier Mileage Tax Prepaid Motor Fuel Sales Tax Motor Vehicle License Tax Property Tax - General and Intangible Property Tax - Utility Sales and Use Tax - General Tobacco Products Tax
Total Taxes
Interest and Other Investment Income State General Funds Motor Fuel Tax Funds
Total Interest and Other Investment Income
Regulatory Fees and Sales Agriculture, Department of Audits and Accounts, Department of Banking and Finance, Department of Behavioral Health and Developmental Disabilities, Department of Community Affairs, Department of Community Health, Department of Corrections, Department of Driver Services, Department of (Formerly Motor Vehicle Safety, Department of)
Early Care and Learning, Department of (Formerly School Readiness, Office of)
General Assembly of Georgia Georgia Technology Authority (Formerly
GeorgiaNet Authority) Governor, Office of the Human Services, Department of (Formerly
Human Resources, Depatment of) Insurance, Department of Investigation, Georgia Bureau of Judicial Branch
Appeals, Court of Judicial Council Supreme Court Labor, Department of Natural Resources, Department of Game and Fish Other Pardons and Paroles, State Board of Properties Commission, State (Formerly Administrative Services, Department of)
Rents on Properties and Sales Public Safety, Department of Public Service Commission Revenue, Department of
Education Local Option Sales Tax Collection Cost Homestead Option Sales Tax Collection Cost Local Option Sales Tax Collection Cost MARTA Tax Collection Cost Peace Officer and Prosecutor Training
Fund Fees Public Service Corporation Assessments Railroad Car Tax Collection Cost Real Estate Transfer Tax Collection Cost Special Purpose Tax Collection Cost Other

Current Year Ended June 30, 2010

Year Ended June 30, 2009

Year Ended June 30, 2008

Year Ended June 30, 2007

$ 169,019,330 -
684,700,740 7,016,412,171
274,367,273
469,117,616 385,242,172 282,515,540
86,228,331 -
4,864,691,463 227,180,405
14,459,475,040

$ 169,668,539 82,990
694,718,310 7,814,552,113
314,338,992
461,265,508 422,825,680 283,405,915
83,106,994 -
5,306,490,689 230,271,910
15,780,727,640

$ 167,397,928 12,325
941,966,726 8,829,480,885
348,218,618
456,634,594 538,155,742 296,648,374
80,257,696 -
5,796,653,340 239,691,526
17,695,117,754

$ 181,560,133 1,426,030
1,019,117,939 8,820,794,304
341,745,786
469,929,463 469,105,100 289,931,262
77,842,189 -
5,915,521,040 243,276,111
17,830,249,357

3,543,319 4,614,422
8,157,741

58,016,196 31,141,764
89,157,960

112,819,585 33,995,473
146,815,058

105,403,055 52,529,159
157,932,214

10,555,413 5,555,439 21,428,925
5,856,093 8,883,911 181,634,735 13,435,899
42,647,883
30,236 97,876
332,460
8,955,806 37,078,415
717,529 -
419,840 -
200,036 28,354,875
24,134,597 25,086,578
3,049,733

10,416,639 5,114,953 20,728,179
8,670,295 271,395,257 15,689,864
64,176,624
29,295 97,958
499,221
33,609,407 36,271,346
886,374 -
160,944 3,700
326,647 30,332,589
22,892,935 24,109,064
3,293,912

11,198,843 6,086,662 21,485,712
6,163,397 279,596,466 16,445,194
64,907,591
27,330 96,988
812,855
16,587,606 30,412,684
591,487 -
157,914 -
292,237 32,318,507
22,616,157 29,249,607
3,015,032

10,349,744 5,066,691 22,125,811
244,686,384 14,526,604
63,494,126
19,929 93,200
658,006
28,534,965 33,934,116
724,061 -
163,802 2,000
277,810 32,616,320
22,939,870 25,891,051
3,266,393

14,568,363 6,746,501 1,499,311
15,285,925 1,035,704 13,007,615 3,196,158
1,052,145
201,248 11,468,090 87,035,259

8,311,593 7,304,747 3,031,268
14,818,002 1,010,509
12,665,832 3,112,122
1,049,825
267,916 11,628,872 114,363,210

11,219,708 8,151,131 1,051,726
16,638,975 1,144,252
13,932,307 3,530,697
1,048,445
473,475 13,172,770 100,907,714

11,513,783 10,194,078 2,066,311
15,893,859 1,151,114
13,665,562 3,502,390
1,047,894
657,030 12,982,512 102,423,463

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
463

Year Ended June 30, 2006

Year Ended June 30, 2005

Year Ended June 30, 2004

Year Ended June 30, 2003

Year Ended June 30, 2002

Year Ended June 30, 2001

$ 157,818,125 12,786,406 862,730,327
8,021,933,827 342,982,442
450,942,840 370,216,687 255,994,021 72,138,489
5,711,915,442
241,503,374
16,500,961,980

$ 152,459,425 42,930,113 729,640,400
7,276,607,819 331,612,138
487,295,726 330,537,285 285,353,902 66,489,431
5,215,447,136
249,070,470
15,167,443,845

$ 153,178,078 65,110,425
486,970,358 6,826,335,378
317,462,533
497,003,408 234,853,351 262,806,813 63,677,784
4,860,904,312
227,549,406
13,995,851,846

$ 143,585,208 89,792,511
511,149,761 6,258,703,155
323,360,835
464,760,121 215,926,945 257,973,503
58,938,383 -
4,727,080,926 109,264,564
13,160,535,912

$ 145,107,017 123,033,505 607,480,316
6,444,614,992 296,175,273
458,482,335 194,726,956 275,131,561
53,907,620 -
4,716,049,187 89,108,473
13,403,817,235

$ 142,568,285 126,114,453 720,049,551
6,922,676,084 245,228,702
444,967,262 222,229,602 237,102,251
49,607,401 87,708
4,861,858,339 81,403,504
14,053,893,142

55,249,377 50,291,992
105,541,369

14,969,918 33,762,767
48,732,685

10,098,168 27,851,956
37,950,124

65,168,907 42,110,383
107,279,290

134,996,170 49,811,843
184,808,013

190,369,113 64,237,468
254,606,581

11,268,126 4,621,943 22,814,714
106,683,960 13,773,686
61,896,306
23,963 106,206
1,242,428
9,021,409 39,255,134
594,802 -
167,569 1,000
275,054 32,291,937
22,545,306 24,413,130
3,668,592

9,781,731 4,110,584 20,682,947
103,716,500 14,546,662
50,403,174
20,747 102,110
665,225
17,637,660 26,831,536
1,437,499 437,157 -
31,444,019
21,350,178 26,102,159
3,671,358

10,272,805 4,913,607 20,702,647
96,231,538 13,798,294
47,478,666
14,165 127,455
878,128
20,828,829 24,713,437
1,492,216 412,310 -
27,381,739
24,019,624 24,430,241 3,090,440

9,305,026 3,017,152 18,222,470
2,160,700 14,255,792
49,066,014
8,728 306,633
1,088,728
22,733,176 3,541,160 1,416,638
406,359 -
27,106,919
23,099,354 20,716,682 2,078,161

8,754,002 4,823,395 16,906,053
6,287,858 11,554,897
-
14,063 197,333
1,186,608
23,613,612 3,617,645 1,526,689
431,464 -
27,515,991
22,786,090 19,287,111 1,565,475

7,760,197 5,463,307 15,028,307
1,795,978 14,313,258
-
31,639 211,211
5,579,142 1,133,775
22,997,266 3,695,997 1,344,617
447,187 -
28,297,473
22,353,581 20,124,417 1,128,307

13,394,031 10,009,375
1,140,575
14,681,606 1,122,773
13,023,539 3,314,577
1,049,930
96,112 11,530,282 154,643,180

7,600,614 -
2,073,149
13,156,498 1,015,161
11,069,534 2,994,496
1,100,227
59,527 669,681 9,464,576 88,583,544

8,195,385 11,380
3,679,613
12,217,345 984,503
9,923,845 2,837,755
22,755,180 2,118,579
55,117 419,943 8,658,549 81,001,076

7,454,210 45,256
9,511,463
11,466,292 954,222
9,318,793 2,729,316
22,345,797 14,749 342,279
7,445,972 27,690,155

7,810,354 16,350,271 20,042,906
11,819,563 855,255
9,498,033 2,915,618
29,718,763 181,238 -
7,335,467 110,218,078

8,209,303 43,218,018 4,134,011
11,986,202 876,735
9,475,523 3,066,839
20,637,764 1,252,749
102,742 338,405 7,378,293 63,370,578

464

State of Georgia
Table 2 Cash Receipts by Category - Office of Treasury and Fiscal Services (continued) For the Last Ten Fiscal Years

Net Revenue Collections (continued) Regulatory Fees and Sales (continued) Secretary of State General Office and Other Fees Corporation Fees Examining Board Fees Securities Dealers' Fees Qualifying Fees Student Finance Commission, Georgia Superior Court Clerks' Cooperative Authority Transportation, Department of Treasury and Fiscal Services, Office of Other Workers' Compensation, State Board of
Total Regulatory Fees and Sales

Current Year Ended June 30, 2010

Year Ended June 30, 2009

Year Ended June 30, 2008

269,268 33,318,049 23,034,608 11,622,123
1,244,843 85,847,004
960
338,417 18,930,132
748,158,005

472,656 30,240,706 22,928,443 12,883,865
268,861 1,278,399 82,925,800
950
602,761 18,904,664
896,776,204

487,529 32,423,470 23,818,441 10,241,553
1,230,003 86,569,211
-
428,752 17,347,383
885,879,811

Year Ended June 30, 2007
333,450 29,908,593 25,367,217 10,063,915
156,836 1,093,480 83,821,609
950
613,734 16,431,405
852,260,068

Total Net Revenue Collections

15,215,790,786

16,766,661,804

18,727,812,623

18,840,441,639

Federal Revenue Election Reform Payments Jobs and Growth Tax Relief Reconciliation Act of 2003 Grants Reimbursement for CMIA
Total Federal Revenue
Other Revenues Retained Department of Community Health Brain and Spinal Injury Trust Fund Indigent Care Trust Fund Department of Human Services (Formerly Department of Human Resources) Brain and Spinal Injury Trust Fund Georgia Lottery Corporation Lottery Proceeds Interest Earned Tobacco Settlement Funds Tobacco Settlements Received Interest Earned Guaranteed Revenue Debt Common Reserve Fund (1) Transfers of General Funds Interest Earned Other
Total Other Revenues Retained

2,495 1,741
4,236

1,626 1,182
2,808

1,577 860
2,437

1,568 844
2,412

2,066,389 -
-
883,882,347 2,493,379
146,205,874 467,780
333,632
-
1,033,383,012

-
1,968,993
881,467,049 12,506,009
175,357,212 2,012,866
1,719,873
-
1,075,032,002

-
1,968,993
858,355,000 33,600,984
159,542,667 4,917,294
3,603,320
-
1,061,988,258

-
3,007,691
853,640,866 38,382,593
150,306,709 6,460,198
3,736,864
-
1,055,534,921

Total Cash Receipts

$ 16,249,178,034 $ 17,841,696,614 $ 19,789,803,318

(1) All years have been restated to include Guaranteed Revenue Debt Common Reserve Fund activity within the General Fund (Statutory Basis

$ 19,895,978,972

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
465

Year Ended June 30, 2006

Year Ended June 30, 2005

Year Ended June 30, 2004

Year Ended June 30, 2003

Year Ended June 30, 2002

Year Ended June 30, 2001

314,154 25,880,224 24,684,533
9,184,160 -
1,086,312 70,089,145
-
6,150,162 16,196,305
732,256,240
17,338,759,589

404,071 24,315,384 19,602,975
8,949,683 252,534 838,109
56,851,848 970
2,175,996 13,700,314
597,820,137
15,813,996,667

275,489 22,581,676 20,239,767 12,961,390
101,233 874,749
-
2,722,933 17,441,124
550,842,772
14,584,644,742

221,663 11,306,485 21,093,846 7,999,957
(935) 730,479
1,198,500
3,123,553 13,509,711
357,031,455
13,624,846,657

148,060 11,791,399 15,344,570 8,402,287
235,062 552,488
-
1,089,327 12,476,935
416,853,960
14,005,479,208

214,368 12,336,203 19,369,478 9,612,668
430,857
990
638,024 12,132,671
380,488,080
14,688,987,803

1,471 769
2,240

1,439 (2,051)
(612)

139,191,035
2,821 5,930
139,199,786

4,740,448 139,191,036
871
143,932,355

1,370 697
2,067

39,692 1,154
40,846

-

-

-

-

-

-

-

-

-

172,361,389

199,846,895

194,209,858

4,560,600
822,796,608 25,173,490
143,600,933 5,747,879
2,546,934
-
1,004,426,444

1,689,400
802,083,000 11,407,096
156,427,234 2,935,032
1,387,202
-
975,928,964

1,625,000
782,692,000 4,662,547
154,123,763 1,862,449
24,407,019 652,206 -
970,024,984

-
751,557,000 5,911,259
180,091,882 2,773,032
854,563
-
1,113,549,125

-
726,202,000 10,821,693
178,371,653 5,757,885
30,632,850 744,882 -
1,152,377,858

-
691,672,000 27,865,574
153,875,119 11,906,449
543,538
61,244
1,080,133,782

$ 18,343,188,273 $ 16,789,925,019 $ 15,693,869,512 $ 14,882,328,137 $ 15,157,859,133 $ 15,769,162,431

466

State of Georgia
Table 3
Legislative Appropriation
For the Last Ten Fiscal Years
State General funds (unless otherwise indicated)
Appropriation for Operations Legislative Branch
General Assembly of Georgia Georgia Senate Georgia House of Representatives Georgia General Assembly Joint Offices
Audits and Accounts, Department of Judicial Branch
Appeals, Court of Judicial Council Juvenile Courts Prosecuting Attorneys Superior Courts Supreme Court Executive Branch Accounting Office, State Administrative Services, Department of Agriculture, Department of Banking and Finance, Department of Behavioral Health and Developmental Disabilities,
Depatment of State General Funds Tobacco Settlement Funds
Community Affairs, Department of State General Funds Tobacco Settlement Funds
Community Health, Department of State General Funds Tobacco Settlement Funds
Corrections, Department of Defense, Department of Driver Services, Department of (Formerly Motor Vehicle
Services, Department of) Early Care and Learning, Department of (1)
State General Funds Lottery for Education Economic Development, Department of (Formerly Industry, Trade and Tourism, Department of)
State General Funds Tobacco Settlement Funds Education, Department of State General Funds Lottery For Education Tobacco Settlement Funds Employees' Retirement System Financing and Investment Commission, Georgia State Forestry Commission, Georgia Governor, Office of the Human Services, Department of (Formerly Human Reources, Department of) State General Funds Tobacco Settlement Funds Insurance, Department of Investigation, Georgia Bureau of Juvenile Justice, Department of Labor, Department of Law, Department of Natural Resources, Department of Pardons and Paroles, State Board of Properties Commission, State Public Defender Standards Council, Georgia (2) Public Safety, Department of Public School Employees' Retirement System Public Service Commission Regents of the University System of Georgia, Board of State General Funds Lottery for Education Tobacco Settlement Funds

Current Year Ended June 30, 2010

Year Ended June 30, 2009

Year Ended June 30, 2008

Year Ended June 30, 2007

$

-$

-$

-$

-

9,619,323

9,999,775

10,942,603

9,779,214

16,754,833

17,587,616

18,995,716

17,491,660

8,530,171

8,992,651

9,925,594

9,078,281

29,474,160

30,062,442

34,429,800

31,927,549

-

-

-

-

12,516,522

12,504,491

14,143,127

13,106,502

13,054,099

14,209,805

16,198,503

13,655,259

6,445,294

6,459,615

6,703,551

6,533,749

55,530,547

50,864,198

57,617,713

52,155,830

58,006,237

55,167,987

61,232,688

54,247,260

7,591,712

7,716,625

8,734,309

8,157,337

4,112,028 9,808,702 39,066,240 11,184,583

4,038,497 6,174,461 40,575,746 11,571,163

7,205,916 15,918,189 46,226,622 12,399,667

6,802,841 22,016,619 42,911,540 11,581,920

710,550,890 10,255,138
22,529,102 -
1,854,719,173 277,369,334 950,098,498 9,805,609
53,269,111
1,300,492 341,715,959

-
24,372,873 -
1,781,454,834 114,404,322
1,022,879,754 10,143,291
54,198,428
3,717,899 333,389,096

-
134,197,896 47,123,333
2,317,234,526 53,823,656
1,100,270,926 11,491,013
61,420,009
4,586,483 324,857,346

-
93,639,260 47,123,333
2,566,666,209 55,944,361
997,756,694 8,815,464
53,431,393
4,056,199 309,598,387

30,031,882 -
6,589,740,494 -
6,962,628
29,230,328 65,520,268

31,173,321 -
7,354,847,076 -
7,002,829
32,730,123 49,614,639

46,422,812 -
7,973,900,641 -
4,556,301
37,290,677 50,614,874

34,677,302 -
7,374,669,468 -
19,993,118 8,083,095
33,914,092 59,026,593

472,664,671 6,191,806
15,676,808 60,036,956 263,021,073 42,031,652 16,751,315 88,714,349 49,960,111
37,431,803 98,867,352
8,733,283

1,357,900,183 28,309,553 16,282,757 65,399,949
295,505,602 46,987,585 16,657,672
104,557,949 50,393,532 35,010,269
115,068,410 -
8,744,291

1,623,303,188 26,909,553 18,893,621 74,268,077
327,254,873 55,081,172 18,446,804
136,855,764 55,612,881 1,250,000 38,130,140
122,206,673 -
9,965,190

1,403,958,349 28,568,139 17,686,741 65,881,591
297,707,111 51,657,624 14,670,539
109,447,299 50,112,887 36,341,079
103,561,759 -
9,047,095

1,683,481,490 -
14,020,073

2,006,476,398 -
16,205,466

2,121,723,333 -
20,337,799

1,917,562,898 -
15,732,554

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
467

Year Ended June 30, 2006

Year Ended June 30, 2005

Year Ended June 30, 2004

Year Ended June 30, 2003

Year Ended June 30, 2002

Year Ended June 30, 2001

$

- $ 32,854,358 $ 34,231,470 $ 34,867,560 $ 35,289,123 $ 33,849,106

9,715,183

-

-

-

-

-

17,216,615

-

-

-

-

-

10,154,263

-

-

-

-

-

29,714,719

28,193,466

29,118,037

30,302,276

29,616,070

28,039,352

-

165,228,101

140,268,407

136,885,691

133,681,033

121,556,485

13,957,520

-

-

-

-

-

13,076,498

-

-

-

-

-

6,292,039

-

-

-

-

-

49,409,578

-

-

-

-

-

52,371,465

-

-

-

-

-

7,647,980

-

-

-

-

-

4,326,862 24,070,030 42,844,563 11,062,752

35,557,790 39,801,505 10,187,213

39,164,276 41,230,794 10,456,726

40,648,727 44,039,095 10,781,724

53,694,343 45,695,490 11,045,266

50,889,155 47,074,106 10,871,827

-
34,062,431 47,123,333
2,231,231,144 58,087,386
967,631,189 8,490,206
47,312,092
4,041,146 290,081,308

-
28,904,881 47,123,333
2,079,295,408 58,087,386
891,749,240 7,965,274
77,292,312
3,175,976 276,248,329

-
27,684,398 65,834,093
1,953,743,351 58,087,386
905,854,482 7,895,875
77,665,832
1,215,299 259,534,114

-
49,753,999 -
1,909,587,143 23,087,386
927,037,519 8,159,515
89,543,393
1,275,576 252,641,141

-
66,014,225 -
1,498,572,939 20,622,213
914,261,596 8,541,200
91,818,332
1,265,054 236,706,647

-
122,827,596 -
1,601,735,753 21,219,950
882,706,600 8,285,850
-
1,269,256 228,895,928

31,567,125 -
6,610,811,144 -
5,112,647
34,140,479 36,941,944

25,671,981 -
6,056,383,640 -
890,651
31,572,309 44,235,238

36,690,010 -
5,918,874,093 -
617,000
33,233,361 35,755,617

29,016,758 78,051,263
6,001,179,008 -
30,000,000 617,000
35,460,912 45,914,544

28,619,259 34,131,677
5,933,448,571 73,280,354 30,000,000 -
38,243,168 53,878,110

29,887,419 79,953,629
5,608,810,474 157,441,836 30,000,000 2,992,000
468,000,000 37,628,116 47,308,681

1,381,553,578 35,033,479 16,825,711 62,825,557
284,895,413 53,816,359 13,826,570
114,550,721 48,312,603 3,261,962 37,079,060
100,266,696 -
8,462,390

1,324,511,584 44,766,104 16,174,248 60,650,083
267,078,815 48,332,734 13,310,857 94,995,313 44,258,831 85,192,018 1,420,696 8,129,104

1,388,242,309 44,068,581 16,427,511 59,854,420
270,635,317 52,682,798 14,264,933 95,800,444 46,609,659 89,706,765 1,420,696 8,651,730

1,406,244,209 47,748,385 16,505,828 63,200,529
272,150,355 54,620,120 14,898,464
111,320,112 48,537,488 96,614,842 4,127,798 9,118,306

1,359,464,164 68,649,314 15,909,654 66,951,735
272,696,434 55,039,273 15,368,631
156,874,962 50,665,662 -
100,851,869 12,238,226 8,529,128

1,291,092,697 37,102,837 15,650,323 65,109,322
269,251,267 24,885,389 15,398,545
156,008,966 50,253,029 -
129,442,737 17,642,000 9,847,341

1,802,771,336 -
16,232,554

1,670,074,292 -
6,243,177

1,623,786,137 -
6,244,639

1,665,609,739 21,509,000 6,585,889

1,743,190,350 31,689,500 19,241,857

1,747,626,872 54,626,222 37,099,895

468

State of Georgia
Table 3 Legislative Appropriation (continued) For the Last Ten Fiscal Years
Appropriation for Operations (continued) Executive Branch (continued)
Revenue, Department of State General Funds Tobacco Settlement Funds
Secretary of State Soil and Water Conservation Commission, State Student Finance Commission, Georgia
State General Funds Lottery for Education Teachers Retirement System Technical College System of Georgia (Formerly Technical and Adult Education, Department of)
State General Funds Lottery for Education Transportation, Department of State General and Motor Fuel Funds Veterans Service, State Department of Workers' Compensation, State Board of
Total Appropriation for Operations
Appropriation for Debt Service General Obligation Debt Sinking Fund, State
of Georgia State General and Motor Fuel Funds

Current Year Ended June 30, 2010

Year Ended June 30, 2009

Year Ended June 30, 2008

Year Ended June 30, 2007

103,403,952 150,000
30,641,214 2,818,935
32,623,555 702,950,466
932,447
268,549,703 -
692,700,893 19,626,805 19,151,351
15,965,925,420

543,371,657 150,000
34,042,098 2,885,816
28,335,636 546,762,979
1,304,939
314,571,239 -
864,076,690 22,356,008 18,613,644
17,635,823,879

555,824,967 150,000
40,070,587 4,017,863
40,223,482 499,721,129
1,555,000
373,317,567 -
832,725,819 26,210,306 17,268,050
19,529,788,329

540,833,026 150,000
37,264,162 3,097,477
36,666,225 487,775,209
1,760,000
336,851,164 -
726,113,067 23,863,452 16,100,599
18,299,250,575

1,040,947,805

935,990,354

969,780,103

867,362,477

Net Appropriation

$ 17,006,873,225 $ 18,571,814,233

(1) June 30, 2001 through June 30, 2004 were reported within the Department of Education in prior year reports (2) Included in the Judicial Branch prior to June 30, 2008.

$ 20,499,568,432

$ 19,166,613,052

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
469

Year Ended June 30, 2006

Year Ended June 30, 2005

Year Ended June 30, 2004

Year Ended June 30, 2003

Year Ended June 30, 2002

Year Ended June 30, 2001

524,642,125 150,000
36,865,775 3,702,245
35,499,480 481,338,906
1,980,000
329,481,858 -
673,196,606 21,498,051 15,706,280
16,802,268,956

503,164,629 150,000
35,340,802 2,970,063
37,605,146 500,643,778
2,138,000
297,052,064 -
609,723,269 21,023,121 14,511,013
15,649,878,132

466,895,136 150,000
34,076,016 3,174,915
38,308,251 441,305,643
2,204,744
300,389,271 -
664,624,075 21,942,995 17,056,071
15,385,677,677

467,978,662 150,000
36,512,033 3,408,809
39,860,389 390,887,625
2,670,000
277,871,777 -
667,076,123 22,012,856 13,744,229
15,539,813,797

350,722,734 -
37,010,508 3,497,003
42,382,425 361,403,930
3,090,000
268,477,279 -
714,203,153 22,653,745 12,064,526
15,131,290,732

303,662,287 250,000
36,197,980 2,811,482
35,041,906 270,279,309
3,270,000
254,935,576 12,500,000
662,512,674 20,278,315 11,949,645
15,155,969,735

1,001,485,254

905,611,482

685,707,114

625,421,301

739,869,163

629,869,819

$ 17,803,754,210 $ 16,555,489,614 $ 16,071,384,791 $ 16,165,235,098 $ 15,871,159,895 $ 15,785,839,554

470