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 (This page intentionally left blank) 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 (This page intentionally left blank) Introductory Section (This page intentionally left blank) 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 (This page intentionally left blank) 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