State of Georgia budgetary compliance report for the fiscal year ended June 30, 2013

"Locust Grove", Photograph by Jim Freeman, Atlanta, Georgia

<Geo-raia
ArtS'" COUNCIL forthe

The artwork on the cover and within this document was created by Georgia artists and has been selected to hang in the Office of the Governor as part of a the rotating exhibit "The Art of Georgia". For more information about the exhibit, the artists and their work visit www.gaarts.org.

State of Georgia
NATHAN DEAL, GOVERNOR
Budgetary Compliance Report
For the fiscal year ended June 30, 2013
Prepared by State Accounting Office

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State of Georgia
Table of Contents For the Fiscal Year Ended June 30, 2013
Page
INTRODUCTORY SECTION
Letter of Transmittal ..................................................................................................................................................................... i
FINANCIAL SECTION
Independent Accountant's Report on Applying Agreed-Upon Procedures ......................................................................vii
Summary Statements Combined Balance Sheet (Statutory Basis) All Funds ........................................................................................................ 2 Comparison of Revenue Estimate to Actual Collections........................................................................................................ 3 Statement of Funds Available, Expenditures and Changes in Fund Balances Budget Fund ............................................... 4 Statement of Funds Available, Appropriation and Changes in Fund Balances General Fund (Statutory Basis)................. 6 Statement of Funds Available, Expenditures and Changes in Fund Balances Debt Service Fund (Statutory Basis) .......... 7
Notes to the Financial Statements Notes to the Financial Statements ........................................................................................................................................ 10
Combining and Individual Statements Combining Balance Sheet (Statutory Basis) Budget Fund ................................................................................................ 16 Index to Budget Comparison Schedules by Budget Unit ..................................................................................................... 25 Budget Comparison Schedules by Budget Unit: Budget Unit Summary Statements 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........................................................................................................................................................... 26 Georgia House of Representatives............................................................................................................................. 30 Georgia General Assembly Joint Offices .................................................................................................................. 34 Audits and Accounts, Department of......................................................................................................................... 38 Appeals, Court of....................................................................................................................................................... 42 Judicial Council ......................................................................................................................................................... 46 Juvenile Courts .......................................................................................................................................................... 50 Prosecuting Attorneys................................................................................................................................................ 54 Superior Courts.......................................................................................................................................................... 58 Supreme Court ........................................................................................................................................................... 62 Accounting Office, State ........................................................................................................................................... 66 Administrative Services, Department of.................................................................................................................... 70 Agriculture, Department of........................................................................................................................................ 76 Banking and Finance, Department of ........................................................................................................................ 80 Behavioral Health and Developmental Disabilities, Department of .......................................................................... 84 Community Affairs, Department of........................................................................................................................... 96 Community Health, Department of ......................................................................................................................... 108 Corrections, Department of ..................................................................................................................................... 120 Defense, Department of ........................................................................................................................................... 128 Driver Services, Department of ............................................................................................................................... 132 Early Care and Learning, Department of ................................................................................................................. 136 Economic Development, Department of.................................................................................................................. 140 Education, Department of ........................................................................................................................................ 148 Employees' Retirement System of Georgia............................................................................................................. 162 Forestry Commission, Georgia ................................................................................................................................ 166 Governor, Office of the............................................................................................................................................ 170 Human Services, Department of .............................................................................................................................. 182

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State of Georgia
Table of Contents For the Fiscal Year Ended June 30, 2013
Page
FINANCIAL SECTION (continued)
Combining and Individual Statements (continued) Budget Comparison Schedules by Budget Unit (continued) Insurance, Department of......................................................................................................................................... 206 Investigation, Georgia Bureau of............................................................................................................................. 210 Juvenile Justice, Department of ............................................................................................................................... 216 Labor, Department of............................................................................................................................................... 220 Law, Department of ................................................................................................................................................. 228 Natural Resources, Department of........................................................................................................................... 232 Pardons and Paroles, State Board of ........................................................................................................................ 242 Properties Commission, State .................................................................................................................................. 246 Public Defender Standards Council, Georgia .......................................................................................................... 250 Public Health, Department of .................................................................................................................................. 254 Public Safety, Department of................................................................................................................................... 266 Public Service Commission ..................................................................................................................................... 274 Regents, University System of Georgia................................................................................................................... 278 Revenue, Department of .......................................................................................................................................... 288 Secretary of State ..................................................................................................................................................... 296 Soil and Water Conservation Commission .............................................................................................................. 304 State Personnel Administration ............................................................................................................................... 308 Student Finance Commission and Authority, Georgia ............................................................................................ 312 Teachers' Retirement System .................................................................................................................................. 320 Technical College System of Georgia ..................................................................................................................... 324 Transportation, Department of................................................................................................................................. 328 Veterans Service, Department of ............................................................................................................................. 344 Workers' Compensation, State Board of ................................................................................................................. 348 General Obligation Debt Sinking Fund ................................................................................................................... 352
Schedule of General Obligation Bonds Appropriated and Issued ...................................................................................... 356 Combining Schedule of Other Funds Budget Fund......................................................................................................... 360
TEN-YEAR HISTORICAL INFORMATION
Index to Ten-Year Historical Information Table 1 Funds Available and Appropriation Office of the State Treasurer ....................................................... 372 Table 2 Cash Receipts by Category Office of State Treasurer .......................................................................... 374 Table 3 Legislative Appropriation ....................................................................................................................... 378

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INTRODUCTORY SECTION
"The Falling Leaves....." Photograph by: Nancie Sill, Decatur, GA

Nathan Deal Governor
Thomas Alan Skelton, CPA State Accounting Officer
November 27, 2013
To the Citizens of Georgia, The Honorable Nathan Deal, 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, 2013. This report provides information concerning financial compliance with the amended Appropriations Act for fiscal year 2013.
The financial statements contained within this BCR were compiled by the State Accounting Office and are presented in compliance with Georgia's statutory basis of accounting and State budget laws. Since the statutory basis of accounting differs from generally accepted accounting principles (GAAP), 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
Net Revenue Collections deposited with the Office of the State Treasurer during fiscal year 2013 were $18.3 billion, which exceeded the final amended revenue estimate of $18.0 billion. Net revenue collections were 5.9% greater in fiscal year 2013 than fiscal year 2012 and indicated improved economic conditions in Georgia.
Revenue Shortfall Reserve As the State continues to emerge from 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 (9.2% of net revenue collections) the State's RSR balance declined to $268 million (1.8% of net revenue collections) in fiscal year 2010. The State has continued to focus on rebuilding the RSR and has seen the balance grow to $551 million (3% of net revenue collections) at the end of fiscal year 2012 and $900 million (5% of net revenue collections) as of fiscal year 2013.
200 Piedmont Avenue 1604 West Tower Atlanta, Georgia 30334 (404) 656-2133 (404) 463-5089 FAX www.sao.georgia.gov

By statute, up to 1% of fiscal year 2013 revenue collections ($183 million) may be appropriated from the RSR in fiscal year 2014 for K-12 needs. In addition, the Governor may release, for appropriation in a subsequent year, funds in excess of 4% of current year (fiscal year 2013) revenue collections. After reducing the RSR balance by $183 million for the K-12 appropriation, the RSR balance will be less than the 4% threshold and no additional funds will be released.
OVERVIEW OF THE DETAILED FINANCIAL STATEMENTS
This report focuses on the State's budgeted funds. The Combining and Individual Statements section presents separately detailed information about the activity and balances for 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, 2013.
The Statement of Funds Available and Expenditures Compared to Budget 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 2013. 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.
The Statement of Changes to Fund Balance presents the impact of revenue and expenditure amounts as well as prior period items effecting fund balance, including return of prior year surplus and prior period transactions incurred in fiscal year 2013. 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 50 of the Amended Appropriations Act.
This report also contains two schedules pertaining to revenue collections. The Comparison of Revenue Estimate to Actual Collections Statement, located in the Summary Statements section of this report, provides a detail of changes to the revenue estimates including the initial estimate, subsequent revision(s), and actual collections. The Combining Schedule of Other Funds Budget Fund presented as a part of the Combining and Individual Statements provides a detail by budget unit of current year revenue (other than State or Federal funds) available for the operations of an organization.
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.
ii

ACKNOWLEDGEMENTS This report is intended to satisfy statutory requirements and provide information useful in evaluating the activity of the State of Georgia in relation to the amended Appropriations Act for fiscal year 2013. We express our appreciation to the fiscal managers and staff throughout State government, to the Governor's Office of Planning and Budget for their counsel on budgetary matters, and to the Department of Audits and Accounts for their efforts in assisting us in the completion of this report. Finally, I would like to thank the staff at the State Accounting Office for their continued dedication in preparing this report.
Respectfully submitted, Thomas Alan Skelton State Accounting Officer
iii

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FINANCIAL SECTION
"Wildflower Garden" Photograph by: Myrtie Cope, Smyrna, GA

DEPARTMENT OF AUDITS AND ACCOUNTS

Greg S. Griffin
STATE AUDITOR (404) 656-2180

270 Washington Street, S.W. Suite 1-156 Atlanta, Georgia 30334

November 27, 2013
Mr. Alan Skelton, State Accounting Officer State Accounting Office 200 Piedmont Avenue 1604 West Tower Atlanta, Georgia 30334
Independent Accountant's Report On Applying Agreed-Upon Procedures
Dear Mr. Skelton,
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 2013 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.
Procedure: 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.
Findings: Each appropriated agency's Final Budget amounts agree with BudgetNet.
Procedure: 2. 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.
Findings: For each agency under DOAA review, funds available and expenditure amounts reconcile to the accounting system used by each agency.

Procedure: 3. 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 2013 Appropriations Act, as amended, (Final Budget) and Constitution of the State of Georgia at the legal level of budgetary control.
Findings: 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 2013 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/.
Procedure: 4. Confirm, for the appropriated agencies identified below, that the following prior fiscal year
adjustments were made in the accounting system by the agencies:
a. Carryover was correctly recorded by program and fund source, from the reserve amounts, as reported in the prior fiscal-year Budgetary Compliance Report.
b. Return of prior year surplus was correctly recorded by program and fund source, as reported in the prior fiscal year Budgetary Compliance Report.
c. Beginning fund balance by program and fund source agreed with prior fiscal year ending fund balances, as reported in the prior fiscal year Budgetary Compliance Report.
(1) Agriculture, Department of
(2) Juvenile Justice, Department of
(3) Prosecuting Attorneys' Council
(4) Public Health, Department of
(5) Secretary of State
Findings: We noted the following as a result of our procedures:
viii

Age ncy Agriculture, Department of Juvenile Justice, Department of Prosecuting Attorneys' Council Public Health, Department of Secretary of State

Carryove r No Exceptions No Exceptions No Exceptions Exception Noted No Exceptions

Return of Surplus No Exceptions No Exceptions No Exceptions No Exceptions No Exceptions

Beginning Fund Balance
No Exceptions Exceptions Noted
No Exceptions Exceptions Noted
No Exceptions

a. Carryover was correctly recorded by program and fund source, from the reserve amounts, as reported in the prior fiscal-year Budgetary Compliance Report for all selected agencies except for Department of Public Health. The Department of Public Health erroneously recorded an extra reserve amount of $124,190.00 in the Inspections and Environmental Hazard Control program for Other Funds. This extra reserve was later adjusted through a post-closing adjustment requested by the State Accounting Office. Therefore, the current fiscal year Budgetary Compliance Report is correct for carryover amounts for the selected agencies.

b. Return of prior year surplus was correctly recorded by program and fund source, as reported in the prior fiscal year Budgetary Compliance Report for all selected agencies.

c. Beginning fund balance by program and fund source agreed with prior fiscal year ending fund balances, as reported in the prior fiscal year Budgetary Compliance Report for the Department of Agriculture, Prosecuting Attorneys' Council, and Secretary of State.

The Department of Juvenile Justice's beginning fund balance in the Secure Detention (RYDCs) program for State General Funds did not agree to the prior year ending balance by an immaterial amount. This fund balance was later adjusted through a post-closing adjustment requested by the State Accounting Office. The Department of Public Health had different fund balance amounts than those required for agreement with the prior fiscal year Budgetary Compliance Report in thirteen different fund sources within budgeted programs. These exceptions sum to a total of $1,357,407.11 in fund balance differences from the prior fiscal year Budgetary Compliance Report. These fund balance differences were later adjusted through post-closing adjustments requested by the State Accounting Office. Therefore, the current fiscal year Budgetary Compliance Report is accurate for beginning fund balance amounts for the selected agencies.

Procedure: 5. 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. Motor Fuel Tax Funds d. Guaranteed Revenue Debt Common Reserve Fund e. Tobacco Settlement Funds f. Medicaid Reserves g. Self Insurance Trust Fund

ix

Findings: Upon review of the initial statement, it was discovered that the Medicaid Reserves were not accurately reflected on the Combined Balance Sheet (Statutory Basis) All Funds. When notified, the State Accounting Office immediately made the adjusting entries and provided an updated Combined Balance Sheet (Statutory Basis) All Funds. All other reserved fund balances indicated above were correctly reflected on the initial statement.
All reserved fund balances indicated above are correctly reflected on the updated Combined Balance Sheet (Statutory Basis) All Funds.
Procedure: 6. 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 any adjusting entries posted by SAO equal the total amount of surplus indicated for each agency.
b. Determine if total (final) surplus declared by appropriated agencies for Fiscal Year 2013 was correctly allocated to the following:
i. Revenue Shortfall Reserve ii. Unreserved, Undesignated Surplus (Deficit) Regular
Findings: For Unreserved, Undesignated Surplus (Deficit) Regular, the total surplus reflects the per agency surplus plus any adjusting entries posted by SAO. Further, surplus is correctly allocated to Revenue Shortfall Reserve and Unreserved, Undesignated Surplus (Deficit) Regular.
Procedure: 7. 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 any adjusting entries posted by SAO equal the total amount of surplus indicated for each agency.
b. Determine if total (final) surplus declared by appropriated agencies for Fiscal Year 2013 was correctly allocated to Unreserved, Undesignated Surplus Lottery for Education.
Findings: For Unreserved, Undesignated Lottery for Education Surplus, the total surplus reflects the per agency surplus plus any adjusting entries posted by SAO. Further, the total surplus was correctly allocated to Unreserved, Undesignated Surplus Lottery for Education.
Procedure: 8. 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:
x

a. For applicable agencies under DOAA review, determine if the per agency surplus amount plus any adjusting entries posted by SAO equal the total amount of surplus indicated for each agency.
b. Determine if total (final) surplus declared by appropriated agencies for Fiscal Year 2013 was correctly allocated to Unreserved, Undesignated Surplus Tobacco Settlement Funds.
Findings: For Unreserved, Undesignated Tobacco Settlement Funds, the total surplus reflects the per agency surplus plus any adjusting entries posted by SAO. Further, the total surplus was correctly allocated to Unreserved, Undesignated Surplus Tobacco Settlement Funds.
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. 3, 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 State Accounting Office and the management of the State of Georgia and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully,
Greg S. Griffin State Auditor
xi

HB 105 Section Number
1 2 3 4

APPROPRIATED BUDGET UNIT
ATTACHED ORGANIZATION
*Georgia Senate (1) *Georgia House of Representatives (1) *Georgia General Assembly Joint Offices (1) *Audits and Accounts, Department of

UNQUALIFIED


5

Appeals, Court of



6

Judicial Council



7

Juvenile Courts



8

Prosecuting Attorneys



9

Superior Courts



10

Supreme Court



11

Accounting Office, State



12

Administrative Services, Department of



Administrative Hearings, Office of State



13

Agriculture, Department of

14

Banking and Finance, Department of



15

Behavioral Health and Developmental Disabilities, Department of



Developmental Disabilities, Georgia Council on



Sexual Offender Review Board



16

Community Affairs, Department of



17

Community Health, Department of



Georgia Composite Medical Board



Physician Workforce, Georgia Board for



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



23

Education, Department of



24

*Employees' Retirement System



25

Forestry Commission, Georgia



26

Governor, Office of the



Child Advocate, Office of the



Children and Families, Governor's Office for



Emergency Management Agency, Georgia



Equal Opportunity, Georgia Commission on



Professional Standards Commission, Georgia



Consumer Protection, Governor's Office of



Governor's Office of Workforce Development



Office of the State Inspector General



Student Achievement, Office of



27

Human Services, Department of



Council on Aging



Georgia Vocational Rehabilitation Agency



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 Health, Department of



Brain and Spinal Injury Trust Fund



Georgia Trauma Care Network Commission



38

Public Safety, Department of



Firefighter Standards and Training Council, Georgia



Peace Officer Standards and Training Council, Georgia



Public Safety Training Center, Georgia



Highway Safety, Office of



39

Public Service Commission



40

Regents, University System of Georgia



41

Revenue, Department of



42

Secretary of State



Commission on the Holocaust, Georgia



Drugs and Narcotics Agency, Georgia



Government Transparency and Campaign Finance Commission, Georgia



Real Estate Commission



43

Soil and Water Conservation Commission



44

Student Finance Commission, 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

General Obligation Debt Sinking Fund



* Engagement Performed by Other Independent Auditors.

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

xii

OPINION ISSUED

QUALIFIED

ADVERSE

Attachment "A"
DISCLAIMER





SUMMARY STATEMENTS

State of Georgia
Combined Balance Sheet (Statutory Basis) All Funds June 30, 2013

Budget Fund

General Fund

Debt Service Fund

Totals

(Memorandum Only)

June 30, 2013

June 30, 2012

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

$ 2,591,218,660.64 100,608,349.74
829,965,469.54 3,844,646,850.45 1,001,371,447.74
33,705,144.75 46,033,823.90 14,953,889.09
-

$ 1,455,214,934.96 917,120,096.36
57,297,854.13 1,040.00
-

$

-

-

-

8,653,160,000.00

$ 4,046,433,595.60 1,017,728,446.10
829,965,469.54 3,844,646,850.45 1,058,669,301.87
33,705,144.75 46,033,823.90 14,954,929.09
8,653,160,000.00

$ 3,943,298,558.47 615,911,144.51
551,676,986.50 3,651,748,339.39
670,744,448.72 47,397,457.96 56,734,958.86 19,609,804.03
8,584,945,000.00

Total Assets

$ 8,462,503,635.85 $ 2,429,633,925.45 $ 8,653,160,000.00 $ 19,545,297,561.30 $ 18,142,066,698.44

Liabilities and Fund Balances Liabilities: Accounts Payable
Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Undrawn Appropriation Allotments Undistributed Local Government Sales Tax 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 Federal Financial Assistance Inventories Debt Service Indigent Care Trust Fund Medicaid Reserves Health Insurance Claims Motor Fuel Tax Funds Self Insurance Trust Fund Underground Storage Trust Fund Unissued Debt Other Reserves Undesignated
Surplus (Deficit) Deficit Lottery for Education Tobacco Settlement Funds
Total Fund Balances

$ 1,447,062,595.43 3,714,809,981.48 9,713,480.84 31,023,579.96 317,609.09 389,537,360.94 219,878,844.98
5,812,343,452.72

$

-

-

-

-

-

829,965,469.54

4,300,000.00

-

-

12,815,651.73

847,081,121.27

$

-

-

-

-

-

-

-

-

8,653,160,000.00

-

8,653,160,000.00

$ 1,447,062,595.43 3,714,809,981.48 9,713,480.84 31,023,579.96 317,609.09 829,965,469.54 4,300,000.00 389,537,360.94 8,653,160,000.00 232,694,496.71
15,312,584,573.99

$ 1,354,674,334.42 3,820,887,424.62 3,267,895.91 27,506,080.96 396,947.88 551,676,986.50 3,500,000.00 359,358,801.07 8,584,945,000.00 102,802,991.51
14,809,016,462.87

405,199,084.04 218,240,068.09
54,836,561.69 38,963,979.86 30,555,574.38 6,093,124.38 10,355,439.04 217,002,261.09 1,222,256,051.45 103,936,527.77 18,715,761.18 44,510,956.00 243,672,455.61
35,437,261.58
385,076.97
2,650,160,183.13

682,042,615.55 734,007,132.57
54,003,250.00 25,427,893.99 87,071,912.07
-
-
1,582,552,804.18

-

405,199,084.04

-

900,282,683.64

-

734,007,132.57

-

54,003,250.00

-

25,427,893.99

-

87,071,912.07

-

54,836,561.69

-

38,963,979.86

-

30,555,574.38

-

6,093,124.38

-

10,355,439.04

-

217,002,261.09

-

1,222,256,051.45

-

103,936,527.77

-

18,715,761.18

-

44,510,956.00

-

243,672,455.61

-

-

-

35,437,261.58

-

385,076.97

-

4,232,712,987.31

321,618,998.70 550,671,194.61 643,820,612.23
54,003,250.00 1,393,136.53
27,474,203.13 57,317,292.07 49,079,891.97 55,041,715.50
1,154,548,702.41 112,543,726.88 25,758,915.34 51,246,706.00 240,826,587.72
(32,289,068.52) 19,835,947.26
158,423.74
3,333,050,235.57

Total Liabilities and Fund Balances

$ 8,462,503,635.85 $ 2,429,633,925.45 $ 8,653,160,000.00 $ 19,545,297,561.30 $ 18,142,066,698.44

This financial information was 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

Comparison of Revenue Estimate to Actual Collections

For the Fiscal Year Ended June 30, 2013

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 Title Fee Total Taxes Interest, Fees and Sales Interest, Fees and Sales - Department of Revenue Interest, Fees and Sales - Office of State Treasurer 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 Health, Department of Public Service Commission Secretary of State Workers' Compensation, State Board of Hospital Provider Fee Indigent Defense Fees Nursing Home Provider Fees Peace Officers' and Prosecutors' Training Funds Super Speeder Fine All Other Departments Total Regulatory Fees and Sales

Original
Revenue Estimate/ Appropriation

Amended
Revenue Estimate/ Final Budget

$ 735,023,441.00 8,604,798,000.00 5,560,652,700.00

$ 706,325,000.00 8,485,664,017.00 5,225,951,123.00

967,307,000.00 160,425,500.00 232,268,000.00
51,482,500.00 378,919,500.00 312,421,900.00
17,003,298,541.00

979,423,000.00 179,251,785.00 228,054,675.00
50,540,240.00 348,919,500.00 315,742,523.00 264,000,000.00 16,783,871,863.00

245,006,900.00

259,259,478.00

(4,864,492.00) 2,342,334.00
242,484,742.00

(1,581,514.00) 3,870,108.00
261,548,072.00

18,907,800.00 5,030,561.00
15,387,296.00 58,000,000.00 7,900,000.00 29,300,000.00 47,673,207.00 12,465,000.00
1,200,000.00 78,389,000.00 21,909,275.00 235,302,027.00 42,426,463.00 157,444,961.00 26,000,000.00 15,937,214.00 141,591,715.00 914,864,519.00

18,907,800.00 4,114,057.00 15,387,296.00 58,000,000.00 7,500,000.00 25,000,000.00 45,000,000.00 13,600,408.00 1,200,000.00 80,000,000.00 21,137,844.00 234,968,478.00 41,000,000.00 167,756,401.00 24,000,000.00 18,400,000.00 158,491,412.00 934,463,696.00

Actual
$ 797,255,429.45 8,772,227,404.01 5,277,211,183.44
1,000,625,731.73 180,785,956.59 211,618,073.42 (15,351,947.00) 53,491,655.31 329,236,920.09 457,490,366.11 -
17,064,590,773.15
288,781,506.04
(1,835,561.62) 5,479,995.65 4,697,269.61 297,123,209.68
21,500,505.38 3,616,362.51 14,440,420.50 57,757,270.07 5,569,741.02 25,518,208.90 42,518,505.63 11,196,063.56 1,185,784.12 79,616,756.37 20,967,937.57 232,080,023.00 41,221,699.63 176,864,128.00 22,542,417.24 18,593,040.00 158,955,742.14 934,144,605.64

Variance Positive (Negative)
$ 90,930,429.45 286,563,387.01 51,260,060.44
21,202,731.73 1,534,171.59 (16,436,601.58) (15,351,947.00) 2,951,415.31 (19,682,579.91) 141,747,843.11 (264,000,000.00) 280,718,910.15
29,522,028.04
(254,047.62) 1,609,887.65 4,697,269.61 35,575,137.68
2,592,705.38 (497,694.49) (946,875.50) (242,729.93) (1,930,258.98) 518,208.90 (2,481,494.37) (2,404,344.44)
(14,215.88) (383,243.63) (169,906.43) (2,888,455.00) 221,699.63 9,107,727.00 (1,457,582.76) 193,040.00 464,330.14 (319,090.36)

Total State General Funds (Net Revenue Collections)
Other State Funds Brain and Spinal Injury Trust Fund (1) Lottery Proceeds and Interest National Mortgage Settlement Agreement Tobacco Settlement Funds and Interest Other State Funds Available for Appropriation Other Funds Collected by Office of State Treasurer Guaranteed Revenue Debt Common Reserve Fund Interest Earned Other Funds Transferred from Various State Organizations Georgia Building Authority Georgia Ports Authority Georgia Technology Authority Workers' Compensation, State Board of Administrative Services, Department of Early Return of Surplus - Other Organizations Prior Year Fund Balances - State Funds (2) Revenue Shortfall Reserve - K-12 Tobacco Settlement Funds - Reserve and Surplus Lottery for Education - Unrestricted Reserve and Surplus

18,160,647,802.00
2,396,580.00 904,439,791.00
99,365,105.00 145,640,765.00
-
1,996,734.00 20,044,094.00
4,315,917.00 1,622,755.00 1,200,000.00
-
-

17,979,883,631.00
2,396,580.00 866,365,210.00 99,365,105.00 153,352,778.00
-
2,152,668.00 31,332,282.00 10,315,917.00
5,303,747.00 2,050,000.00
-
172,699,755.00 -

18,295,858,588.47
2,396,580.00 929,142,037.63
99,365,105.00 212,792,063.20
133,735.80 2,948.12
2,152,668.00 20,044,094.00 10,315,917.00 5,303,747.00 2,050,000.00 5,439,229.00
172,699,755.00 27,632,626.87 240,603,559.49

315,974,957.47
62,776,827.63
59,439,285.20
133,735.80 2,948.12
(11,288,188.00)
5,439,229.00
27,632,626.87 240,603,559.49

Total Other State Funds

1,181,021,741.00

1,345,334,042.00

1,730,074,066.11

384,740,024.11

Total State Funds Available for Appropriation

$ 19,341,669,543.00 $ 19,325,217,673.00 $ 20,025,932,654.58 $ 700,714,981.58

(1) Brain and Spinal Injury Trust Fund "Actual" Revenues represent Trust Fund transfers. FY 2013 collections were $1,586,854.66. (2) With the exception of the K-12 portion of the Revenue Shortfall Reserve, Prior Year Fund Balances are not included in the Amended Revenue Estimate/Final Budget.

This financial information was 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 Budget Fund For the Fiscal Year Ended June 30, 2013

Funds Available State Appropriation
State General Funds Revenue Shortfall Reserve for K-12 Needs State Motor Fuel Funds Lottery Proceeds Tobacco Settlement Funds Brain and Spinal Injury Trust Fund Nursing Home Provider Fees Hospital Provider Fee Care Management Organization 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 Settlement 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 State Children's Insurance Program Temporary Assistance for Needy Families Block Grant TANF Unobligated Balance Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Child Care and Development Block Grant Electricity Delivery and Energy Reliability Federal Highway Administration [Highway Planning and Construction] Foster Care Title IV-E Medical Assistance Program Promote Health Information Technology Federal Funds Not Itemized Federal Recovery Other Funds
Total Funds Available
Expenditures Legislative Branch 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 & Developmental Disabilities, Department of

For the Fiscal Year Ended

June 30, 2013

June 30, 2012

$ 16,917,347,267.09 -
983,293,108.00 858,803,997.00 153,352,778.00
2,396,580.00 176,864,128.00 232,080,023.00
-
64,562,578.64 1,121,467.41
1,221,034,417.70 109,786.44
99,455,144.66 117,126,797.83
12,686,401.29 18,265,022.69 1,428,707,056.76 73,423,738.29 63,052,933.08 18,077,338.49 6,138,433,243.18 54,805,856.40
1,287,478.68 88,850,365.24 305,689,725.94 344,075,211.99
194,258.57 3,949,101,759.65
294,539.98 4,493,355.55
87,415,592.30
4,699,581.73 286,427,479.31
10,391,576,452.50
44,099,105,465.39

$ 15,877,516,090.39 165,586,475.00
1,127,334,359.43 867,172,431.00 138,595,549.08 2,343,416.99 132,393,274.00 225,259,561.00 718,946.00
279,244,110.80 981,203.08
1,031,989,026.40 481,892.86
92,862,075.42 87,650,727.10 14,128,062.14 18,283,737.68 1,189,261,468.46 69,585,500.59 65,713,480.73 18,124,691.43 5,833,044,652.97 52,189,812.54
940,318.20 102,552,518.95 274,734,117.03 394,675,115.32
2,890,216.09 3,975,295,702.12
386,599.92 8,664,639.06
66,572,735.34
5,259,349.53 247,166,907.50
10,151,946,034.45
42,521,544,798.60

9,384,516.61 16,301,939.03
8,040,227.92 29,865,860.70
14,363,893.51 15,989,096.62 6,972,017.74 76,747,324.19 61,235,153.94 11,026,055.74
24,375,887.24 214,955,836.79
54,194,104.50 10,826,256.75 1,157,305,202.09

9,522,546.29 16,628,856.45 9,630,452.92 29,824,759.08
13,942,649.84 17,847,408.07
7,595,613.72 74,863,684.38 60,059,276.33 10,791,361.59
21,734,641.71 194,326,821.01 53,401,518.29
10,949,284.22 1,112,082,900.33
(continued)

This financial information was 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

Expenditures (Continued) Executive Branch Community Affairs, Department of Community Health, Department of Corrections, Department of 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, Georgia 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 Health, Department of 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 Technical College System of Georgia Transportation, Department of Veterans Service, Department of Workers' Compensation, State Board of State of Georgia General Obligation Debt Sinking Fund
Total Expenditures
Excess of Funds Available over Expenditures
Beginning Fund Balance - July 1
Unreserved, Undesignated Fund Balance (Surplus) Returned to Office of the State Treasurer
Early Return of Excess Funds to Office of the State Treasurer
Adjustments Prior Period Adjustments (Net) Prior Year Carry-Over Reported as Funds Available Net Increase (Decrease) in Inventories Other Adjustments (Net)
Ending Fund Balance - June 30

For the Fiscal Year Ended

June 30, 2013

June 30, 2012

238,434,562.51 12,657,810,043.85
1,190,044,260.03 87,774,494.61 67,637,867.68
644,319,346.57 44,059,447.23
9,422,261,959.10 46,574,026.31 46,115,647.67
398,548,656.50 1,649,580,246.21
20,062,909.50 150,498,537.45 298,086,202.42 168,394,709.67
63,034,870.81 266,408,875.86
53,523,833.57 1,449,823.32 72,533,826.51 717,010,021.79 180,523,712.56 9,345,443.19 6,392,157,122.67 188,377,493.77 34,572,721.37 4,458,960.56
566,930,848.67
29,492,961.00 661,624,492.72 2,503,644,080.84
35,848,284.59 16,958,674.54 995,834,165.91
41,635,516,504.93
2,463,588,960.46
2,085,696,190.60
(50,002,722.53)
(12,792,976.00)

240,140,890.69 12,357,562,328.46 1,132,655,677.01
83,962,673.29 64,814,030.40 435,888,323.00 43,917,642.16 9,196,972,989.27 35,871,022.55 49,202,110.04 201,896,391.02 1,621,588,347.64 17,707,981.16 141,837,825.16 295,826,635.38 468,070,399.23 61,629,219.37 262,272,094.15 54,510,846.04
1,320,239.57 69,534,954.64 728,092,915.40 171,790,512.23 10,004,719.88 6,252,102,214.66 192,501,214.06 36,252,874.60
7,134,904.78 13,473,130.91 596,770,693.08 28,465,880.00 667,799,694.97 2,243,838,613.95 36,386,521.95 16,593,060.38 1,043,905,629.34
40,525,496,974.65
1,996,047,823.95
2,432,532,085.46
(76,942,640.64)
(53,808,493.89)

170,630,992.25 (1,997,323,141.40)
(10,115,912.11) 478,791.86

74,311,555.74 (2,289,151,474.71)
3,187,082.39 (479,747.70)

$ 2,650,160,183.13 $ 2,085,696,190.60

This financial information was 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, Appropriation and Changes in Fund Balances General Fund (Statutory Basis) For the Fiscal Year Ended June 30, 2013

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 (Net of Bank Charges) State General Funds Motor Fuel Tax Funds Regulatory Fees and Sales

For the Fiscal Year Ended

June 30, 2013

June 30, 2012

$

797,255,429.45

8,772,227,404.01

5,277,211,183.44

$ 590,676,110.06 8,142,370,500.03 5,303,524,233.43

453,438,505.28 547,187,226.45 180,785,956.59 211,618,073.42 (15,351,947.00)
53,491,655.31 329,236,920.09 457,490,366.11
(1,835,561.62) 5,479,995.65 1,227,623,381.29

446,655,687.16 572,645,115.89 175,050,571.42 227,146,090.55
27,923.25 68,951,094.65 309,192,734.91 308,342,307.61
2,004,447.54 4,909,203.18 1,118,479,454.44

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 National Mortgage Settlement Agreement Guaranteed Revenue Debt Common Reserve Fund Interest Earned

18,295,858,588.47
1,626.12 1,322.00
2,396,580.00
927,478,000.00 1,664,037.63
212,724,840.25 67,222.95
99,365,105.00
133,735.80

17,269,975,474.12
2,377.60 1,865.00
2,333,708.00
901,328,000.00 1,896,565.29
141,106,262.07 33,037.53 -
119,757.89

Total Cash Receipts

19,539,691,058.22

18,316,797,047.50

Agency Surplus Returned Total Funds Available

95,308,377.53 19,634,999,435.75

142,076,660.54 18,458,873,708.04

Appropriation Legislative Appropriation to Spending Units for Fiscal Year Ended June 30 Less: Current Year Funds Lapsed

19,331,436,945.00 (7,601,511.00)

18,493,045,998.00 (149,392,812.00)

Net Appropriation

19,323,835,434.00

18,343,653,186.00

Excess/(Deficiency) of Funds Available under Net Appropriation Amounts Collected but Not Available for Appropriation (not remitted to OST)

311,164,001.75 25,427,893.99

115,220,522.04 1,393,136.53

Beginning Fund Balance - July 1

1,247,354,044.97

1,132,475,491.01

Adjustments Amounts Collected in Prior Year Recognized as Available in Current Year

(1,393,136.53)

(1,735,104.61)

Ending Fund Balance - June 30

$ 1,582,552,804.18 $ 1,247,354,044.97

This financial information was 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

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, 2013

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 Debt Issuance - Refunding Bonds - Par Value Debt Issuance - Refunding Bonds - Premium
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 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 Expenditures and Other Financing Uses
Beginning Fund Balance - July 1
Ending Fund Balance - June 30

For the Fiscal Year Ended

June 30, 2013

June 30, 2012

$ 909,509,103.91 86,325,062.00 134,189,553.13
486,825,000.00 102,681,199.00
1,719,529,918.04

$ 960,261,762.34 83,643,867.00 78,761,963.30
719,465,000.00 86,523,279.05
1,928,655,871.69

616,890,000.00 384,919,229.81
18,965.68 213,419.45 130,092,115.61
1,132,133,730.55

651,870,000.00 392,035,629.34
78,805,074.33
1,122,710,703.67

587,396,187.49

1,719,529,918.04

-

-

$

-

805,945,168.02

1,928,655,871.69

-

-

$

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
7

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NOTES TO THE FINANCIAL STATEMENTS

State of Georgia
Notes to the Financial Statements For the Fiscal Year Ended June 30, 2013

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 2013. 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 the State's Comprehensive Annual Financial Report (CAFR).

All funds included in this report are reported in conformity with statutory requirements. 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 SE, 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.

Note 2. Fund Accounting
The State 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. 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 2013.
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 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.

The State 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 the State Treasurer.
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 the appropriate number of occurrences is reflected each year.

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, 2013

Note 3. Basis of Accounting (Continued)
Liability and expenditure accruals in the General Fund include amounts due to the budget units (Budget Fund) for operational costs of the fiscal year and undistributed sales tax collected on behalf of local governments.
Prior year 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 2013.

The appropriation of Revenue Shortfall Reserve for K-12

Needs was not separately identified in the fiscal year 2013

amended appropriation act.

Accordingly, the

$172,699,755 was included in State General Funds.

Note 5. Reserved Fund Balances General Fund
The Revenue Shortfall Reserve accumulates revenues in excess of expenditures in any given fiscal year to be used in the following circumstances:
OCGA Section 45-12-93(b) 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 % 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 % of net revenue collections for appropriation. The reserve cannot exceed 15 % of the previous fiscal year's net revenue for any given fiscal year. On June 30, 2013, the total reserved fund balance for the Revenue Shortfall Reserve was $900,282,683.64 or 5% of net revenue collections, comprised of $682,042,615.55 in the General Fund and $218,240,068.09 in the Budget Fund.
Lottery for Education The reserved fund balance for the Lottery for Education in the amount of $734,007,132.57 was determined as provided by the OCGA Section 50-27-13 as follows:

Res erved Fund Balance July 1, 2012
Additions : Lottery Revenue Collections Interes t Earned Early Return of Surplus Prior Year Surplus Returned
Total Additions
Deductions : Appropriations - Fis cal Year 2013 Funds Lapsed
Total Deductions
Res erved Fund Balance June 30, 2013

$ 643,820,612.23
927,478,000.00 1,664,037.63 12,532.45 19,835,947.26
948,990,517.34
866,365,210.00 (7,561,213.00)
858,803,997.00 $ 734,007,132.57

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, 2013

Note 5. Reserved Fund Balances General Fund (Continued)
OCGA Section 50-27-13(b)(3) requires that "A shortfall reserve shall be maintained within the Lottery for Education Account in an amount equal to at least 50 percent of net proceeds deposited into such account for the preceding fiscal year. If the net proceeds paid into the Lottery for Education Account in any year are not sufficient to meet the amount appropriated for education purposes, the shortfall reserve may be drawn upon to meet the deficiency. In the event the shortfall reserve is drawn upon and falls below 50 percent of net proceeds deposited into such account for the preceding fiscal year, the shortfall reserve shall be replenished to the level required by this paragraph in the next fiscal year and the lotteryfunded programs shall be reviewed and adjusted accordingly."
At June 30, 2013, the Lottery for Education reserved fund balance was categorized as follows:

Res tricted Shortfall Reserve
Un res tricted
Total Lottery for Education Reserve

$ 450,664,000.00 283,343,132.57
$ 734,007,132.57

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, 2013, the amount of this reserve was $54,003,250.00.
State Revenue Collections The reserved fund balance for State Revenue Collections represents amounts collected by State organizations but not remitted to the Office of the State Treasurer at June 30, 2013. As such, these amounts were not available for appropriation until fiscal year 2014.

The State organizations with unremitted balances at June 30, 2013, were as follows:

Appeals, Court of Human Services, Department of Labor, Department of Revenue, Department of

$

380.00

947,877.39

792,712.98

23,686,923.62

Total State Revenue Collections Reserve $ 25,427,893.99

Tobacco Settlement Funds The reserved fund balance of $87,071,912.07 represents the amount received during fiscal year 2013 as the State'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:

Res erved Fund B alance J uly 1 , 2 0 1 2

$ 27,474,203.13

Additions : To b acco Settlemen t Fu n d s Receiv ed In teres t Earn ed Prio r Year Su rp lu s Retu rn ed

212,724,840.25 67,222.95
158,423.74

Total Additions

212,950,486.94

Deductions : A p p ro p riatio n s - Fis cal Year 2013

153,352,778.00

Res erved Fund B alance J une 3 0 , 2 0 1 3

$ 87,071,912.07

Note 6. Debt Service Requirements to Maturity
Annual debt service requirements to maturity for general obligation bonds are as follows:

Fis cal Year Ending June 30

Principal

2014 2015 2016 2017 2018 2019-2023 2024-2028 2029-2033

$ 723,305,000.00 715,785,000.00 654,220,000.00 627,830,000.00 615,600,000.00
2,654,750,000.00 1,928,000,000.00
733,670,000.00

Totals

$ 8,653,160,000.00

Interes t
$ 380,311,126.26 345,429,208.78 310,680,184.40 280,157,837.90 249,742,771.90 853,798,031.64 357,937,208.79 57,541,233.93
$ 2,835,597,603.60

Total
$ 1,103,616,126.26 1,061,214,208.78 964,900,184.40 907,987,837.90 865,342,771.90 3,508,548,031.64 2,285,937,208.79 791,211,233.93
$ 11,488,757,603.60

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, 2013
Note 7. Governor's Emergency Fund
The Governor's Emergency Fund provides funds to draw on when disasters or unusual events create extraordinary demands on the State government. The appropriation to the Governor's Emergency Fund for fiscal year 2013 was transferred to the Georgia Emergency Management Agency (included in the Office of the Governor budget unit) as described in the following paragraphs.
During Fiscal Year 2013, $54,161.00 was transferred to the Office of the Governor to provide funds for costs associated with the investigation of potential cheating on Criterion Referenced Competency Tests (CRCT) at the Atlanta Public Schools and the Dougherty County Schools.
During Fiscal Year 2013, $339,576.00 was transferred to the Office of the Governor to cover costs associated with the litigation regarding the 2003 NPM Adjustment (tobacco settlement).
On June 27, 2013, $985,839.00 was transferred to the Department of Human Services to cover cost associated with transfer of Vocational Rehabilitation Program from Department of Labor to an independent agency attached to the Department of Human Services.
On June 24, 2013, $1,980,000 was transferred to the Public Defender Standards Council to cover cost associated with the litigation regarding divestiture cases.
On May 6, 2013, $10,000.00 was transferred to the Georgia Emergency Management Agency (included in the Office of the Governor budget unit) to cover costs associated with the tornado that occurred on March 5, 2013 in Glascock County.
On September 19, 2012, $16,763,825 was transferred to the Department of Labor for costs associated with the interest payment on advances to the Unemployment Trust Fund.
On July 17, 2012, $100,000 was transferred to the Office of the Governor to cover costs associated with the Flournoy, et a.v. State of Georgia settlement agreement.
In June 2010, the State Bar of Georgia issued a Formal Advisory Opinion 10-1 regarding the Georgia Public Defender Standards Council stating that attorneys in the

same public defender's office may not represent codefendants in the same criminal case. On April 15, 2013, the Georgia Supreme Court upheld the formal advisory opinion by unanimous vote. This ruling means that many cases currently in litigation must be divested and referred to outside counsel to conform the Supreme Court ruling. The Public Defender Standards Council does not have funding to ensure these cases are properly contracted and require $1,980,000 from the Governor's Emergency Fund to divest.
Note 8. 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 not 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 the State Treasurer. These uncommitted funds are available for appropriation in subsequent fiscal years.
At June 30, 2013, $35,437,261.58 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 9. 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.

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

State of Georgia
Notes to the Financial Statements For the Fiscal Year Ended June 30, 2013
Note 10. 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. Certain amounts presented in the prior year columns have been reclassified in order to be consistent with the current year's presentation.
Note 11. 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, four (4) Comprehensive universities, ten (10) State universities, thirteen (13) State 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-four (24) 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.
14

COMBINING AND INDIVIDUAL STATEMENTS

State of Georgia
Combining Balance Sheet (Statutory Basis) Budget Fund June 30, 2013

Legislative Branch

Assets Cash and Cash Equivalents Investments
Accounts Receivable State Appropriation Federal Financial Assistance Other
Prepaid Expenditures Inventories Other Assets

Total

Georgia Senate

Georgia House of Representatives

Georgia General Assembly Joint
Offices

Audits and Accounts, Department of

$ 2,591,218,660.64 $ 100,608,349.74

38,014.42 $ -

104,380.40 $ -

(74,338.60) $ -

829,965,469.54 3,844,646,850.45 1,001,371,447.74
33,705,144.75 46,033,823.90 14,953,889.09

1,143,599.39 -

2,889,596.67 -

2,011,211.22 -

663,666.16 -
11.41

Total Assets

$ 8,462,503,635.85 $ 1,181,613.81 $ 2,993,977.07 $ 1,936,872.62 $

663,677.57

Liabilities and Fund Balances Liabilities:
Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Deferred Revenue Other Liabilities

$ 1,447,062,595.43 $ 3,714,809,981.48 9,713,480.84 31,023,579.96 317,609.09 389,537,360.94 219,878,844.98

9,443.42 $ 28,571.00
-

21,909.92 $ 82,572.18
-

11,442.23 $ 113,888.75
-

Total Liabilities

5,812,343,452.72

38,014.42

104,482.10

125,330.98

Fund Balances: Reserved
Colleges and Universities Guaranteed Revenue Debt Common Reserve Fund State Revenue Collections Tobacco Settlement Funds Federal Financial Assistance Inventories Debt Service Indigent Care Trust Fund Medicaid Reserves Health Insurance Claims Motor Fuel Tax Funds Self Insurance Trust Fund Underground Storage Trust Fund Unissued Debt Other Reserves
Unreserved Undesignated
Surplus (Deficit) Regular Deficit Lottery for Education Tobacco Settlement Funds

405,199,084.04 -
54,836,561.69 38,963,979.86 30,555,574.38 6,093,124.38 10,355,439.04 217,002,261.09 1,222,256,051.45 103,936,527.77 18,715,761.18 44,510,956.00 243,672,455.61
218,240,068.09 -
35,437,261.58 385,076.97

242,237.00
901,362.39 -

676,311.00
2,213,183.97 -

50,000.00
1,761,541.64 -

Total Fund Balances

2,650,160,183.13

1,143,599.39

2,889,494.97

1,811,541.64

138,429.95 358,988.33
1,511.38
-
498,929.66
-
164,747.91 -
164,747.91

Total Liabilities and Fund Balances

$ 8,462,503,635.85 $ 1,181,613.81 $ 2,993,977.07 $ 1,936,872.62 $

663,677.57

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
16

Judicial Branch

Appeals, Court of Judicial Council

Juvenile Courts

Prosecuting Attorneys

Superior Courts

Supreme Court

$

108,368.04 $ 2,948,376.08 $

286,203.95 $ 1,838,968.03 $

807,337.28 $ 2,303,074.88

-

-

-

-

-

-

325,814.35 -

1,069,956.12 547,547.93 767.96 -

656.45 280.00
-

166,215.82 1,192,080.99
-

1,780,868.27 -
7,039.99 -

413,901.32 -

$

434,182.39 $ 4,566,648.09 $

287,140.40 $ 3,197,264.84 $ 2,595,245.54 $ 2,716,976.20

$

24,665.39 $

175,996.30 $

403,260.90

1,414,439.15

-

-

-

-

-

-

-

720,901.84

-

67,238.83

84,310.64 $ 1,641,312.30 $ 1,875,379.71 $

52,643.65

426,200.75

526,177.60

-

-

-

-

213,277.39

191,048.73

-

-

-

3,799.84

68,164.68

-

24,111.20

2,151.92

2,437.82

204,388.97 575,800.59
-

427,926.29

2,378,576.12

164,865.33

2,351,107.04

2,595,043.86

780,189.56

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,106,468.12

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

814,264.40

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,936,782.66

6,256.10 -
6,256.10

81,603.85 -
2,188,071.97

122,275.07 -
122,275.07

31,893.40 -
846,157.80

201.68 -
201.68

3.98 -
1,936,786.64

$

434,182.39 $ 4,566,648.09 $

287,140.40 $ 3,197,264.84 $ 2,595,245.54 $ 2,716,976.20

(continued)

17

State of Georgia
Combining Balance Sheet (Statutory Basis) (continued) Budget Fund June 30, 2013

Assets Cash and Cash Equivalents Investments
Accounts Receivable State Appropriation Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets

Accounting Office, State

Administrative Services,
Department of

Executive Branch
Agriculture, Department of

Banking and Finance,
Department of

Behavioral Health & Developmental
Disabilities, Department of

$

545,977.22 $ 114,998,747.74 $ 1,562,151.58 $

-

-

-

4,519,318.15 988.56

2,771,018.08 55,781.82 -

366,623.47 1,359,189.93
239,021.58 -

439,151.37 -
-

$ 14,984,525.80 -
70,511,950.83 56,205,811.51
2,283,450.09 59,721.19
3,492,951.95 -

Total Assets

$ 5,066,283.93 $ 117,825,547.64 $ 3,526,986.56 $

439,151.37 $ 147,538,411.37

Liabilities and Fund Balances Liabilities:
Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Deferred Revenue Other Liabilities

$ 793,467.42 $ 2,445,869.66 $ 1,150,768.79 $

2,667,942.70

6,779,845.76

1,870,655.99

-

-

-

532.94

2,248.03

18,739.63

-

-

-

-

0.02

-

-

1,636,655.31

9,953.75

Total Liabilities

3,461,943.06

10,864,618.78

3,050,118.16

Fund Balances: Reserved
Colleges and Universities Guaranteed Revenue Debt Common Reserve Fund State Revenue Collections Tobacco Settlement Funds Federal Financial Assistance Inventories Debt Service Indigent Care Trust Fund Medicaid Reserves Health Insurance Claims Motor Fuel Tax Funds Self Insurance Trust Fund Underground Storage Trust Fund Unissued Debt Other Reserves
Unreserved Undesignated
Surplus (Deficit) Regular Deficit Lottery for Education Tobacco Settlement Funds

1,596,740.88

103,936,527.77 2,998,293.73

7,599.99 -

26,107.36 -

249,728.58 141,083.41
86,056.41 -

Total Fund Balances

1,604,340.87

106,960,928.86

476,868.40

61,891.00 202,629.44
85.12
-
264,605.56

$ 19,390,434.19 102,652,729.32 328,666.10 15,244,199.83
137,616,029.44

-

-

-

-

-

-

-

-

-

732,528.49

-

3,492,951.95

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

174,545.81 -
174,545.81

5,696,901.49 -
9,922,381.93

Total Liabilities and Fund Balances

$ 5,066,283.93 $ 117,825,547.64 $ 3,526,986.56 $

439,151.37 $ 147,538,411.37

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
18

Executive Branch

Community Affairs,
Department of

Community Health,
Department of

Corrections, Department of

Defense, Department of

Driver Services, Department of

Early Care and Learning,
Department of

Economic Development, Department of

$ 11,533,050.55 $ 27,480,045.39 $ 14,872,654.73 $ 14,324,679.33 $ 1,905,745.06 $ 6,748,330.80 $

-

25,744,999.72

-

-

-

-

540,877.95 -

4,953.77 84,215,218.36
1,273,060.32 227,361.38 105,232.78

131,954,927.20 533,090,344.76 506,994,354.77
-

68,480,466.34 1,808,637.30 24,271,967.87 578,067.04 6,405,377.27 22,298.11

254,853.87 16,881,074.65
4,397,843.97 -

1,444,357.82 928,068.56 4,789.26 -

610,203.06 -
2,741,987.34 -

2,133,833.75 -
769,967.33 -
27,933.71

$ 97,358,877.16 $ 1,225,264,671.84 $ 116,439,468.66 $ 35,858,451.82 $ 4,282,960.70 $ 10,100,521.20 $ 3,472,612.74

$ 1,293,401.87 $ 610,109,562.49 $ 48,761,719.36 $ 2,080,655.89 $

100,000.00 $ 3,622,176.23 $

461,340.36

82,469,123.62

88,203,361.40

39,373,366.28

28,267,054.03

4,053,819.97

4,703,901.90

2,959,931.59

-

78,590.41

-

7,022.78

-

-

7,703.10

8,714.64

-

9,327,610.34

8,671.56

11,633.81

-

1,533.15

-

-

-

-

-

-

-

1,603,266.29

18,700,058.17

7,221,690.04

3,208,438.55

25,250.00

-

-

1,077,177.22

80,741,103.17

30,169.36

-

4,268.40

3,244.66

-

86,451,683.64

797,832,675.64

104,714,555.38

33,571,842.81

4,194,972.18

8,329,322.79

3,430,508.20

10,805,529.63 -

6,093,124.38 8,536,452.84 217,002,261.09 23,161,409.31

5,761,272.99 10,736.68

1,013,996.79 1,184,871.50

35,899.04 8,543.20

7,279.14 -

1,058.50 -

101,663.89 -
10,907,193.52

172,638,748.58 -
427,431,996.20

5,952,903.61 -
11,724,913.28

87,740.72 -
2,286,609.01

43,546.28 -
87,988.52

3,226.11 -
1,760,693.16 -
1,771,198.41

41,046.04 -
42,104.54

$ 97,358,877.16 $ 1,225,264,671.84 $ 116,439,468.66 $ 35,858,451.82 $ 4,282,960.70 $ 10,100,521.20 $ 3,472,612.74 (continued)

19

State of Georgia
Combining Balance Sheet (Statutory Basis) (continued) Budget Fund June 30, 2013

Executive Branch

Assets Cash and Cash Equivalents Investments
Accounts Receivable State Appropriation Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets

Education, Department of

Employees' Retirement System
of Georgia

Forestry Commission,
Georgia

Governor, Office of the

Human Services, Department of

$ 4,846,020.37 $ -
33,432,954.02 615,874,395.01 13,477,891.93
7,288,837.81
-

338,113.50 $ 1,217,647.64 $ 8,699,629.51 $ 16,372,385.32

-

-

-

-

741,613.33 -

829,259.10 2,219,794.32
69,513.75 1,150.00 198,119.82
-

14,733,347.62 195,329,714.84
8,833,093.80 -

10,918,020.14 292,196,329.00
5,841,925.58
633,472.36 471,754.82

Total Assets

$ 674,920,099.14 $ 1,079,726.83 $ 4,535,484.63 $ 227,595,785.77 $ 326,433,887.22

Liabilities and Fund Balances Liabilities:
Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Deferred Revenue Other Liabilities

$ 318,151,366.40 $ 1,009,740.77 $ 1,363,442.85 $ 8,418,205.38 $ 179,303,112.23

308,598,562.98

-

839,081.32

191,002,966.44

121,045,659.44

-

-

52,574.98

-

-

933,982.48

69,786.06

138,519.35

1,647.19

828,160.92

-

-

-

-

317,609.09

31,695,685.40

-

-

7,007,784.39

-

-

-

943,746.31

820,425.93

13,562.82

Total Liabilities

659,379,597.26

1,079,526.83

3,337,364.81

207,251,029.33

301,508,104.50

Fund Balances: Reserved
Colleges and Universities Guaranteed Revenue Debt Common Reserve Fund State Revenue Collections Tobacco Settlement Funds Federal Financial Assistance Inventories Debt Service Indigent Care Trust Fund Medicaid Reserves Health Insurance Claims Motor Fuel Tax Funds Self Insurance Trust Fund Underground Storage Trust Fund Unissued Debt Other Reserves
Unreserved Undesignated
Surplus (Deficit) Regular Deficit Lottery for Education Tobacco Settlement Funds

7,288,837.81 4,570,813.51
3,680,850.56 -

200.00
-

198,119.82 -

3,642.99 19,551,814.65

13,809,720.49 450,900.66 1,734,368.77 7,626,431.99

1,000,000.00 -

789,298.80 -

1,263,710.75 -
40,650.06

Total Fund Balances

15,540,501.88

200.00

1,198,119.82

20,344,756.44

24,925,782.72

Total Liabilities and Fund Balances

$ 674,920,099.14 $ 1,079,726.83 $ 4,535,484.63 $ 227,595,785.77 $ 326,433,887.22

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
20

Executive Branch

Insurance, Department of

Investigation, Georgia Bureau of

Juvenile Justice, Department of

Labor, Department

Natural Resources,

of

Law, Department of Department of

Pardons and Paroles, State
Board of

$

774,235.48 $ 66,033,398.65 $ 3,278,589.31 $ (857,373.91) $

-

-

-

-

626,372.15 $ 64,843,868.18 $ 3,667,663.81

-

-

-

82,001.13 92,736.55
-

4,785,032.17 2,483,976.83
64,585.28 -
1,046,960.96 -

31,684,035.99 982,947.42 36,069.00 172,306.01
1,539,355.86 71.67

600,625.00 13,334,166.83 10,082,137.21
837,087.61 98,016.57 648,351.61

34,958.98 175,832.22 2,870,177.09
-

1,878,292.53 33,689,972.10
444,599.29 -
1,510,085.03 12,694,448.79

11,920.14 316,225.42 228,535.75
-

$

948,973.16 $ 74,413,953.89 $ 37,693,375.26 $ 24,743,010.92 $ 3,707,340.44 $ 115,061,265.92 $ 4,224,345.12

$

82,401.08 $ 4,549,824.82 $ 11,838,813.11 $ 2,096,721.38 $ 2,772,000.18 $ 18,785,795.96 $ 450,001.06

92,072.00

6,221,048.30

19,457,246.46

7,363,119.20

324,754.11

32,550,887.83

2,300,920.54

-

-

-

238,919.58

8,994.22

164,594.50

-

2,374.63

2,723.34

721,036.23

269,052.07

15,088.97

6,068,771.05

826.43

-

-

-

-

-

-

-

-

9,066,990.45

-

12,633,058.53

-

9,740,176.72

-

-

965,972.89

18,524.66

915,595.48

43,411.03

-

881.76

176,847.71

20,806,559.80

32,035,620.46

23,516,466.24

3,164,248.51

67,310,226.06

2,752,629.79

720,313.60 -

1,900,110.97 1,046,960.96 50,442,410.68

1,539,355.86 -

225,183.65 98,016.57 831,541.67

326,268.13 -

1,510,085.03 18,715,761.18 26,205,517.35

374,637.24 -

51,811.85 -
772,125.45

217,911.48 -
53,607,394.09

4,118,398.94 -
5,657,754.80

71,802.79 -
1,226,544.68

216,823.80 -
543,091.93

1,319,676.30 -
47,751,039.86

1,097,078.09 -
1,471,715.33

$ 948,973.16 $ 74,413,953.89 $ 37,693,375.26 $ 24,743,010.92 $ 3,707,340.44 $ 115,061,265.92 $ 4,224,345.12 (continued)

21

State of Georgia
Combining Balance Sheet (Statutory Basis) (continued) Budget Fund June 30, 2013

Executive Branch

Assets Cash and Cash Equivalents Investments
Accounts Receivable State Appropriation Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets

Properties Commission, State

Public Defender Standards Council,
Georgia

Public Health, Department of

Public Safety, Department of

Public Service Commission

$

67,918.44 $ 4,226,331.90 $ 6,528,871.80 $ 5,832,432.53 $

346,922.23

-

-

-

-

-

8,320.25 -

2,539.49 -

64,581,820.98 25,538,990.28
-

620,380.61 2,343,447.27 3,183,567.16
2,877,737.25
412.40

192,488.39 2,500.51 -

Total Assets

$

76,238.69 $ 4,228,871.39 $ 96,649,683.06 $ 14,857,977.22 $

541,911.13

Liabilities and Fund Balances

Liabilities:

Accounts Payable

$

Encumbrances

Salaries Payable

Payroll Withholdings

Benefits Payable

Deferred Revenue

Other Liabilities

Total Liabilities

Fund Balances: Reserved
Colleges and Universities Guaranteed Revenue Debt Common Reserve Fund State Revenue Collections Tobacco Settlement Funds Federal Financial Assistance Inventories Debt Service Indigent Care Trust Fund Medicaid Reserves Health Insurance Claims Motor Fuel Tax Funds 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

74,877.85 $

626,147.57 $ 19,811,751.66 $ 4,364,977.64 $

-

2,654,389.34

51,108,243.82

5,017,135.30

1,020.84

-

40,282.41

-

340.00

11,419.10

361,541.24

3,007.19

-

-

-

-

-

-

-

390,299.98

-

8,204.61

1,654,948.83

17,981.13

76,238.69

3,300,160.62

72,976,767.96

9,793,401.24

5,898.00 -
13,425.89 -
19,323.89

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

22,192.58

770,254.77

341,250.50

459,129.00

-

-

-

2,877,737.25

-

-

-

-

-

-

-

-

-

-

-

-

-

84,617.43

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

906,518.19

20,516,771.14

1,626,274.68

-

-

-

1,956,844.85

219,313.55

63,458.24

-

-

-

-

-

-

-

-

-

-

-

-

344,426.91

-

-

-

928,710.77

23,672,915.10

5,064,575.98

522,587.24

Total Liabilities and Fund Balances

$

76,238.69 $ 4,228,871.39 $ 96,649,683.06 $ 14,857,977.22 $

541,911.13

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
22

Executive Branch

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

$ 520,977,005.44 $ 7,020,780.72 $ 11,042,769.24 $

74,696,501.38

-

-

111,437,880.63 203,392,546.95
23,677,175.55 5,077,912.15 360,572.48

10,327,217.86 -
4,318,893.52 -

1,438,805.38 2,000.44
152,799.03 -

117,385.00 $ -
177,263.48 61,752.68 140,193.80 -

-$ -

612,292.80 $ -

-

34,669,689.26

-

15,818.40

-

36,820.06

-

300.00

-

-

-

-

246,895.00 -
621,685.00

$ 939,619,594.58 $ 21,666,892.10 $ 12,636,374.09 $

496,594.96 $

- $ 35,334,920.52 $

868,580.00

$ 131,748,991.53 $ 7,319,242.54 $ 1,198,922.84 $

227,847,202.36

3,729,191.73

1,043,451.87

-

1,363,631.55

-

7,453,962.54

488,001.97

18,944.57

-

-

-

209,212,848.84

450,776.16

-

4,818,507.43

1,409,940.18

68,328.67

581,081,512.70

14,760,784.13

2,329,647.95

64,984.68 $ 30,822.40
391,727.76 -
487,534.84

351,194,101.24

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,265,307.54

-

3,112,681.70

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3,342,483.26

5,544,705.34

-

4,231,298.94 -
358,538,081.88

3,563,624.71 -
6,906,107.97

496,713.26 -
10,306,726.14

9,060.12 -
9,060.12

$ 939,619,594.58 $ 21,666,892.10 $ 12,636,374.09 $

496,594.96 $

-$

254,208.72 $

-

-

-

-

-

-

-

-

-

-

-

1,191,777.06

-

1,445,985.78

640,063.00 -
226,517.00 -
866,580.00

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

184,738.17

2,000.00

-

27,628.15

-

-

-

33,676,568.42

-

-

-

33,888,934.74

-
2,000.00

- $ 35,334,920.52 $

868,580.00 (continued)

23

State of Georgia
Combining Balance Sheet (Statutory Basis) (continued) Budget Fund June 30, 2013

Executive Branch

Assets Cash and Cash Equivalents Investments
Accounts Receivable State Appropriation Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets

Technical College System of Georgia

Transportation, Department of

Veterans Service, Department of

Workers' Compensation, State Board of

State of Georgia General Obligation Debt Sinking Fund

$ 73,135,476.95 $ 1,569,008,648.16 $ 3,073,100.91 $

166,848.64

-

-

1,555,453.16 11,435,560.22 27,195,843.08
2,022,086.22 7,952,102.38
127.75

300,768,536.44 1,800,919,715.40
148,998,848.28 2,878.64
7,912,894.49 -

2,251,803.39
-

181,291.35 -
971,272.42 -

$

-

-

94,868,718.41 -

Total Assets

$ 123,463,498.40 $ 3,827,611,521.41 $ 5,324,904.30 $ 1,152,563.77 $ 94,868,718.41

Liabilities and Fund Balances Liabilities:
Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Deferred Revenue Other Liabilities

$ 12,670,163.77 $ 20,155,937.29 $ 4,662,315.86 $

14,428,718.98

2,350,583,710.83

161,197.81

3,203,839.30

4,546,307.17

-

-

3,293,604.81

-

-

-

-

32,809,972.40

44,573,044.99

-

310,726.35

107,833,598.37

-

Total Liabilities

63,423,420.80

2,530,986,203.46

4,823,513.67

Fund Balances: Reserved
Colleges and Universities Guaranteed Revenue Debt Common Reserve Fund State Revenue Collections Tobacco Settlement Funds Federal Financial Assistance Inventories Debt Service Indigent Care Trust Fund Medicaid Reserves Health Insurance Claims Motor Fuel Tax Funds Self Insurance Trust Fund Underground Storage Trust Fund Unissued Debt Other Reserves
Unreserved Undesignated
Surplus (Deficit) Regular Deficit Lottery for Education Tobacco Settlement Funds

54,004,982.80 -
989,244.40 3,674,164.77
1,189,771.66

7,912,894.49 1,222,256,051.45 66,148,721.43

181,913.97 -

307,650.58 -

99,825.63 54,000.00
347,565.00 -

Total Fund Balances

60,040,077.60

1,296,625,317.95

501,390.63

184,121.17 $

-

222,693.52

-

-

-

-

-

-

-

-

-

-

-

406,814.69

-

-

-

-

-

-

-

-

-

-

17,683,460.03

-

-

-

30,555,574.38

-

-

-

-

-

-

-

-

-

-

-

-

-

44,510,956.00

-

-

745,749.08 -
745,749.08

2,118,728.00 -
94,868,718.41

Total Liabilities and Fund Balances

$ 123,463,498.40 $ 3,827,611,521.41 $ 5,324,904.30 $ 1,152,563.77 $ 94,868,718.41

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
24

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.................................................................................................................................................................. 26 Georgia House of Representatives .................................................................................................................................... 30 Georgia General Assembly Joint Offices.......................................................................................................................... 34 Audits and Accounts, Department of ................................................................................................................................ 38 Appeals, Court of .............................................................................................................................................................. 42 Judicial Council ................................................................................................................................................................ 46 Juvenile Courts ................................................................................................................................................................. 50 Prosecuting Attorneys....................................................................................................................................................... 54 Superior Courts ................................................................................................................................................................. 58 Supreme Court .................................................................................................................................................................. 62 Accounting Office, State................................................................................................................................................... 66 Administrative Services, Department of ........................................................................................................................... 70 Agriculture, Department of ............................................................................................................................................... 76 Banking and Finance, Department of ............................................................................................................................... 80 Behavioral Health and Developmental Disabilities, Department of ................................................................................. 84 Community Affairs, Department of .................................................................................................................................. 96 Community Health, Department of................................................................................................................................. 108 Corrections, Department of............................................................................................................................................. 120 Defense, Department of .................................................................................................................................................. 128 Driver Services, Department of ...................................................................................................................................... 132 Early Care and Learning, Department of ........................................................................................................................ 136 Economic Development, Department of......................................................................................................................... 140 Education, Department of ............................................................................................................................................... 148 Employees' Retirement System of Georgia .................................................................................................................... 162 Forestry Commission, Georgia ....................................................................................................................................... 166 Governor, Office of the................................................................................................................................................... 170 Human Services, Department of ..................................................................................................................................... 182 Insurance, Department of................................................................................................................................................ 206 Investigation, Georgia Bureau of .................................................................................................................................... 210 Juvenile Justice, Department of ...................................................................................................................................... 216 Labor, Department of...................................................................................................................................................... 220 Law, Department of ........................................................................................................................................................ 228 Natural Resources, Department of .................................................................................................................................. 232 Pardons and Paroles, State Board of ............................................................................................................................... 242 Properties Commission, State ......................................................................................................................................... 246 Public Defender Standards Council, Georgia ................................................................................................................ 250 Public Health, Department of ......................................................................................................................................... 254 Public Safety, Department of .......................................................................................................................................... 266 Public Service Commission ............................................................................................................................................ 274 Regents, University System of Georgia .......................................................................................................................... 278 Revenue, Department of ................................................................................................................................................. 288 Secretary of State ............................................................................................................................................................ 296 Soil and Water Conservation Commission ..................................................................................................................... 304 State Personnel Administration....................................................................................................................................... 308 Student Finance Commission and Authority, Georgia ................................................................................................... 312 Teachers' Retirement System ......................................................................................................................................... 320 Technical College System of Georgia ............................................................................................................................ 324 Transportation, Department of........................................................................................................................................ 328 Veterans Service, Department of .................................................................................................................................... 344 Workers' Compensation, State Board of ........................................................................................................................ 348 General Obligation Debt Sinking Fund .......................................................................................................................... 352

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, 2013

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

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 1,212,241.00 $ 1,184,398.00 $ 1,184,398.00 $ 1,184,398.00

1,114,623.00 -
1,114,623.00

1,103,477.00 -
1,103,477.00

1,103,477.00 5,000.00
1,108,477.00

1,103,477.00 -
1,103,477.00

7,048,447.00 -
7,048,447.00

6,916,002.00 -
6,916,002.00

6,916,002.00 330,072.00
7,246,074.00

6,916,002.00 -
6,916,002.00

999,159.00

989,167.00

989,167.00

989,167.00

Budget Unit Totals

$ 10,374,470.00 $ 10,193,044.00 $ 10,528,116.00 $ 10,193,044.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
26

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 1,184,398.00 $

- $ 1,069,863.87 $

114,534.13 $

114,534.13

5,000.00 5,000.00

-

1,103,477.00

-

5,000.00

-

1,108,477.00

-

1,037,526.71

-

5,000.00

-

1,042,526.71

65,950.29 -
65,950.29

65,950.29 -
65,950.29

330,072.00 330,072.00

-

6,916,002.00

-

330,072.00

-

7,246,074.00

-

6,212,924.06

-

153,004.04

-

6,365,928.10

703,077.94 177,067.96 880,145.90

703,077.94 177,067.96 880,145.90

-

$

335,072.00 $

-

989,167.00

- $ 10,528,116.00 $

-

906,197.93

82,969.07

82,969.07

- $ 9,384,516.61 $ 1,143,599.39 $ 1,143,599.39

27

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Georgia Senate

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

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

$

113,966.75 $

- $ (113,966.75) $

-

102,971.55

-

(102,971.55)

-

6,014.00

(5,000.00)

(1,014.00)

-

108,985.55

(5,000.00)

(103,985.55)

-

438,858.85

-

(438,858.85)

-

330,072.00

(330,072.00)

-

-

768,930.85

(330,072.00)

(438,858.85)

-

71,346.06

-

(71,346.06)

-

Budget Unit Totals

$ 1,063,229.21 $ (335,072.00) $ (728,157.21) $

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
28

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-

$

-$

114,534.13 $

114,534.13 $

-$

114,534.13 $

114,534.13

-

-

65,950.29

65,950.29

5,400.00

60,550.29

65,950.29

-

-

-

-

-

-

-

-

-

65,950.29

65,950.29

5,400.00

60,550.29

65,950.29

-

-

703,077.94

703,077.94

236,837.00

466,240.94

703,077.94

-

-

177,067.96

177,067.96

-

177,067.96

177,067.96

-

-

880,145.90

880,145.90

236,837.00

643,308.90

880,145.90

-

-

82,969.07

82,969.07

-

82,969.07

82,969.07

$

-$

- $ 1,143,599.39 $ 1,143,599.39 $

242,237.00 $

901,362.39 $ 1,143,599.39

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

$

236,837.00 $

5,400.00

-$ -

236,837.00 5,400.00

-

901,362.39

901,362.39

$

242,237.00 $

901,362.39 $ 1,143,599.39

29

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, 2013

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

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 18,631,809.00 -
18,631,809.00

$ 18,241,875.00 -
18,241,875.00

$ 18,241,875.00 949,559.00
19,191,434.00

$ 18,241,875.00 -
18,241,875.00

$ 18,631,809.00 $ 18,241,875.00 $ 19,191,434.00 $ 18,241,875.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
30

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

949,559.00

949,559.00

$

949,559.00 $

- $ 18,241,875.00 $

-

949,559.00

-

19,191,434.00

- $ 19,191,434.00 $

- $ 15,857,475.74 $ 2,384,399.26 $ 2,384,399.26

-

444,463.29

505,095.71

505,095.71

-

16,301,939.03

2,889,494.97

2,889,494.97

- $ 16,301,939.03 $ 2,889,494.97 $ 2,889,494.97

31

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Georgia House of Representatives

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

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

$ 1,608,790.80 $

- $ (1,608,790.80) $

-

949,559.00

(949,559.00)

-

-

Total House of Representatives

2,558,349.80

(949,559.00)

(1,608,790.80)

-

Budget Unit Totals

$ 2,558,349.80 $ (949,559.00) $ (1,608,790.80) $

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
32

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

- $ 2,384,399.26 $ 2,384,399.26 $

676,311.00 $ 1,708,088.26 $ 2,384,399.26

-

-

505,095.71

505,095.71

-

505,095.71

505,095.71

-

-

2,889,494.97

2,889,494.97

676,311.00

2,213,183.97

2,889,494.97

$

-$

- $ 2,889,494.97 $ 2,889,494.97 $

676,311.00 $ 2,213,183.97 $ 2,889,494.97

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

$

676,311.00 $

-$

676,311.00

-

2,213,183.97

2,213,183.97

$

676,311.00 $ 2,213,183.97 $ 2,889,494.97

33

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, 2013

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

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 4,807,892.00 $ 4,609,666.00 $ 4,609,666.00 $ 4,609,666.00

-

-

50,000.00

-

4,807,892.00

4,609,666.00

4,659,666.00

4,609,666.00

2,290,157.00

2,267,255.00

2,267,255.00

2,267,255.00

2,938,942.00

2,909,553.00

2,909,553.00

2,909,553.00

$ 10,036,991.00 $ 9,786,474.00 $ 9,836,474.00 $ 9,786,474.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
34

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

50,000.00

50,000.00

- $ 4,609,666.00 $

-

50,000.00

-

4,659,666.00

- $ 3,265,527.96 $ 1,344,138.04 $ 1,344,138.04

-

45,754.21

4,245.79

4,245.79

-

3,311,282.17

1,348,383.83

1,348,383.83

-

-

2,267,255.00

-

2,056,208.52

211,046.48

211,046.48

-

$

50,000.00 $

-

2,909,553.00

- $ 9,836,474.00 $

-

2,672,737.23

236,815.77

236,815.77

- $ 8,040,227.92 $ 1,796,246.08 $ 1,796,246.08

35

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Georgia General Assembly Joint Offices

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

Ancillary Activities State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Fund Prior Year

$

384,196.74 $

- $ (384,196.74) $

202,011.90

(50,000.00)

(152,011.90)

15,175.56 -

Total Ancillary Activities
Legislative Fiscal Office State Appropriation State General Funds

586,208.64 155,276.10

(50,000.00) -

(536,208.64) (155,276.10)

15,175.56 -

Office of Legislative Counsel State Appropriation State General Funds

123,370.10

-

(123,370.10)

120.00

Budget Unit Totals

$

864,854.84 $

(50,000.00) $ (814,854.84) $

15,295.56

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
36

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

- $ 1,344,138.04 $ 1,359,313.60 $

50,000.00 $ 1,309,313.60 $ 1,359,313.60

-

-

4,245.79

4,245.79

-

4,245.79

4,245.79

-

-

1,348,383.83

1,363,559.39

50,000.00

1,313,559.39

1,363,559.39

-

-

211,046.48

211,046.48

-

211,046.48

211,046.48

-

-

236,815.77

236,935.77

-

236,935.77

236,935.77

$

-$

- $ 1,796,246.08 $ 1,811,541.64 $

50,000.00 $ 1,761,541.64 $ 1,811,541.64

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

$

50,000.00 $

-$

50,000.00

-

1,761,541.64

1,761,541.64

$

50,000.00 $ 1,761,541.64 $ 1,811,541.64

37

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, 2013

Audits and Accounts, Department of
Audit and Assurance Services State Appropriation State General Funds Other Funds
Total Audit and Assurance Services
Departmental Administration State Appropriation State General Funds Other Funds
Total Departmental Administration
Immigration Enforcement Review Board State Appropriation State General Funds
Legislative Services State Appropriation State General Funds
Statewide Equalized Adjusted Property Tax Digest State Appropriation State General Funds Other Funds
Total Statewide Equalized Adjusted Property Tax Digest

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 26,482,810.00 338,710.00
26,821,520.00

$ 25,684,148.00 338,710.00
26,022,858.00

$ 25,684,148.00 338,710.00
26,022,858.00

$ 25,684,148.00 338,710.00
26,022,858.00

1,639,202.00 -
1,639,202.00

1,639,413.00 -
1,639,413.00

1,639,413.00 -
1,639,413.00

1,639,413.00 12,943.36
1,652,356.36

20,000.00

20,000.00

20,000.00

20,000.00

247,561.00

247,561.00

247,561.00

247,561.00

2,060,650.00 -
2,060,650.00

2,055,020.00 -
2,055,020.00

2,055,020.00 -
2,055,020.00

2,055,020.00 -
2,055,020.00

Budget Unit Totals

$ 30,788,933.00 $ 29,984,852.00 $ 29,984,852.00 $ 29,997,795.36

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
38

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 25,684,148.00 $

- $ 25,616,659.89 $

67,488.11 $

67,488.11

-

-

338,710.00

-

328,927.00

9,783.00

9,783.00

-

-

26,022,858.00

-

25,945,586.89

77,271.11

77,271.11

-

-

1,639,413.00

-

1,623,754.76

15,658.24

15,658.24

-

-

12,943.36

12,943.36

-

-

12,943.36

-

-

1,652,356.36

12,943.36

1,623,754.76

15,658.24

28,601.60

-

-

20,000.00

-

-

20,000.00

20,000.00

-

-

247,561.00

-

243,381.73

4,179.27

4,179.27

-

-

2,055,020.00

-

2,053,137.32

1,882.68

1,882.68

-

-

-

-

-

-

-

-

-

2,055,020.00

-

2,053,137.32

1,882.68

1,882.68

$

-$

- $ 29,997,795.36 $

12,943.36 $ 29,865,860.70 $

118,991.30 $

131,934.66

39

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Audits and Accounts, Department of
Audit and Assurance Services State Appropriation State General Funds Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

6,896.18 $

247,014.99

-$

(6,896.18) $

-

(247,014.99)

29,642.66 -

Total Audit and Assurance Services
Departmental Administration State Appropriation State General Funds Other Funds

253,911.17
7,704.12 13,837.46

-

(253,911.17)

-

(7,704.12)

-

(13,837.46)

29,642.66
1,961.18 -

Total Departmental Administration
Immigration Enforcement Review Board State Appropriation State General Funds
Legislative Services State Appropriation State General Funds
Statewide Equalized Adjusted Property Tax Digest State Appropriation State General Funds Other Funds

21,541.58
-
873.56
11,862.24 3,649.00

-

(21,541.58)

-

-

-

(873.56)

-

(11,862.24)

-

(3,649.00)

1,961.18
-
-
1,209.41 -

Total Statewide Equalized Adjusted Property Tax Digest

15,511.24

-

(15,511.24)

1,209.41

Budget Unit Totals

$

291,837.55 $

- $ (291,837.55) $

32,813.25

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
40

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-

-$ -

67,488.11 $ 9,783.00

97,130.77 $ 9,783.00

-$ -

97,130.77 $ 9,783.00

97,130.77 9,783.00

-

-

77,271.11

106,913.77

-

106,913.77

106,913.77

-

-

15,658.24

17,619.42

-

17,619.42

17,619.42

-

-

12,943.36

12,943.36

-

12,943.36

12,943.36

-

-

28,601.60

30,562.78

-

30,562.78

30,562.78

-

-

20,000.00

20,000.00

-

20,000.00

20,000.00

-

-

4,179.27

4,179.27

-

4,179.27

4,179.27

-

-

1,882.68

3,092.09

-

3,092.09

3,092.09

-

-

-

-

-

-

-

-

-

1,882.68

3,092.09

-

3,092.09

3,092.09

$

-$

-$

131,934.66 $

164,747.91 $

- $ 164,747.91 $ 164,747.91

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

- $ 164,747.91 $ 164,747.91

41

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, 2013

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

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 14,106,000.00 150,000.00

$ 14,118,377.00 150,000.00

$ 14,118,377.00 251,128.00

$ 14,118,377.00 251,128.15

Budget Unit Totals

$ 14,256,000.00 $ 14,268,377.00 $ 14,369,505.00 $ 14,369,505.15

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
42

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 14,118,377.00 $

- $ 14,118,330.39 $

46.61 $

46.61

-

-

251,128.15

0.15

245,563.12

5,564.88

5,565.03

$

-$

- $ 14,369,505.15 $

0.15 $ 14,363,893.51 $

5,611.49 $

5,611.64

43

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

205.07 $

3,536.10

-$ -

(205.07) $ (3,536.10)

144.36 500.10

Budget Unit Totals

$

3,741.17 $

-$

(3,741.17) $

644.46

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
44

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

46.61 $

190.97 $

-$

190.97 $

190.97

-

-

5,565.03

6,065.13

-

6,065.13

6,065.13

$

-$

-$

5,611.64 $

6,256.10 $

-$

6,256.10 $

6,256.10

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

-$

6,256.10 $

6,256.10

45

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, 2013

Judicial Council
Accountability Courts State Appropriation State General Funds
Georgia Office of Dispute Resolution Other Funds
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 Federal Funds Not Specifically Identified Other Funds
Total Judicial Council
Judicial Qualifications Commission State Appropriation State General Funds
Resource Center State Appropriation State General Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$

431,821.00 $

431,463.00 $

431,463.00 $

431,463.00

172,890.00

172,890.00

238,190.00

333,311.68

461,789.00
703,203.00
1,164,992.00

461,789.00
703,203.00
1,164,992.00

461,789.00
11,800.00 911,203.00
1,384,792.00

461,789.00
8,207.00 1,085,052.50
1,555,048.50

10,218,036.00
2,552,935.00 268,905.00
13,039,876.00

10,086,779.00
2,552,935.00 268,905.00
12,908,619.00

10,086,779.00
2,552,935.00 644,905.00
13,284,619.00

10,086,779.00
2,008,257.54 941,085.77
13,036,122.31

512,215.00

410,423.00

410,423.00

410,423.00

800,000.00

800,000.00

800,000.00

800,000.00

$ 16,121,794.00 $ 15,888,387.00 $ 16,549,487.00 $ 16,566,368.49

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
46

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

346,473.33

-$

431,463.00 $

-$

431,461.72 $

-

679,785.01

441,595.01

238,161.21

1.28 $

1.28

28.79

441,623.80

-
275,772.53
275,772.53

-

461,789.00

-

8,207.00

-

1,360,825.03

-

1,830,821.03

-
(3,593.00) 449,622.03
446,029.03

461,789.00
8,207.00 910,924.81
1,380,920.81

-
3,593.00 278.19
3,871.19

-
449,900.22
449,900.22

-
913,825.08
913,825.08

-

10,086,779.00

-

2,008,257.54

-

1,854,910.85

-

13,949,947.39

-
(544,677.46) 1,210,005.85
665,328.39

10,076,356.93
2,008,257.54 644,434.78
12,729,049.25

10,422.07
544,677.46 470.22
555,569.75

10,422.07
1,210,476.07
1,220,898.14

-

-

410,423.00

-

409,503.63

919.37

919.37

$ 1,536,070.94 $

-

800,000.00

-

800,000.00

-

-

- $ 18,102,439.43 $ 1,552,952.43 $ 15,989,096.62 $ 560,390.38 $ 2,113,342.81

47

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Judicial Council

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

Accountability Courts State Appropriation State General Funds
Georgia Office of Dispute Resolution Other Funds
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 Federal Funds Not Specifically Identified Other Funds
Total Judicial Council
Judicial Qualifications Commission State Appropriation State General Funds
Resource Center State Appropriation State General Funds

$

-$

-$

346,473.33

(346,473.33)

-$ -

52,927.08 76.10

50.88
275,772.53
275,823.41

-
(275,772.53)
(275,772.53)

(50.88)
-
(50.88)

1,320.53
2,500.00
3,820.53

13,565.87
914,668.68
928,234.55

-
(913,825.08)
(913,825.08)

(13,565.87)
(843.60)
(14,409.47)

15,865.96
1,891.93
17,757.89

-

-

-

147.56

-

-

-

-

Budget Unit Totals

$ 1,550,531.29 $ (1,536,070.94) $

(14,460.35) $

74,729.16

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
48

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

1.28 $

52,928.36 $

-$

52,928.36 $

52,928.36

-

-

441,623.80

441,699.90

441,699.90

-

441,699.90

-

-

-

1,320.53

-

1,320.53

1,320.53

-

-

-

-

-

-

-

-

-

449,900.22

452,400.22

452,400.22

-

452,400.22

-

-

449,900.22

453,720.75

452,400.22

1,320.53

453,720.75

-

-

10,422.07

26,288.03

-

26,288.03

26,288.03

-

-

-

-

-

-

-

-

-

1,210,476.07

1,212,368.00

1,212,368.00

-

1,212,368.00

-

-

1,220,898.14

1,238,656.03

1,212,368.00

26,288.03

1,238,656.03

-

-

919.37

1,066.93

-

1,066.93

1,066.93

-

-

-

-

-

-

-

$

-$

- $ 2,113,342.81 $ 2,188,071.97 $ 2,106,468.12 $

81,603.85 $ 2,188,071.97

Summary of Ending Fund Balance Reserved
Other Reserves Board of Court Reporting Certified Process Server Program Commission on Family Violence Drug Courts Grants Institute for Continuing Judicial Education Language Access Program Office of Dispute Resolution
Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

303,863.20 $

39,380.54

263,094.03

224,760.68

66,449.67

452,400.22 314,819.88 441,699.90

-

$ 2,106,468.12 $

-$ -

303,863.20 39,380.54 263,094.03 224,760.68 66,449.67

-

452,400.22

-

314,819.88

-

441,699.90

81,603.85

81,603.85

81,603.85 $ 2,188,071.97

49

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, 2013

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

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 1,470,066.00 $ 1,453,767.00 $ 1,453,767.00 $ 1,453,767.00

447,456.00

447,456.00

447,456.00

329,879.25

1,917,522.00

1,901,223.00

1,901,223.00

1,783,646.25

5,304,395.00

5,304,395.00

5,304,395.00

5,304,395.00

Budget Unit Totals

$ 7,221,917.00 $ 7,205,618.00 $ 7,205,618.00 $ 7,088,041.25

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
50

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 1,453,767.00 $

- $ 1,450,362.25 $

3,404.75 $

3,404.75

-

-

329,879.25

(117,576.75)

329,879.25

117,576.75

-

-

-

1,783,646.25

(117,576.75)

1,780,241.50

120,981.50

3,404.75

-

-

5,304,395.00

-

5,191,776.24

112,618.76

112,618.76

$

-$

- $ 7,088,041.25 $ (117,576.75) $ 6,972,017.74 $

233,600.26 $

116,023.51

51

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Juvenile Courts
Council of Juvenile Court Judges State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

6,431.41 $

-

-$ -

(6,431.41) $ -

2,261.79 -

Total Council of Juvenile Court Judges
Grants to Counties for Juvenile Court Judges State Appropriation State General Funds

6,431.41 61,330.19

-

(6,431.41)

-

(61,330.19)

2,261.79 3,989.77

Budget Unit Totals

$

67,761.60 $

-$

(67,761.60) $

6,251.56

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
52

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

3,404.75 $

5,666.54 $

-$

5,666.54 $

5,666.54

-

-

-

-

-

-

-

-

-

3,404.75

5,666.54

-

5,666.54

5,666.54

-

-

112,618.76

116,608.53

-

116,608.53

116,608.53

$

-$

-$

116,023.51 $

122,275.07 $

-$

122,275.07 $

122,275.07

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

-$

122,275.07 $

122,275.07

53

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, 2013

Prosecuting Attorneys
Council of Superior Court Clerks State Appropriation State General Funds
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 Preventive Health and Health Services Block Grant 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

$

187,455.00 $

185,580.00 $

185,580.00 $

185,580.00

52,881,965.00
1,802,127.00
54,684,092.00

54,082,062.00
1,802,127.00
55,884,189.00

54,082,062.00
1,270,650.00 14,738,200.00
70,090,912.00

54,082,062.00
1,270,649.34 14,823,192.45
70,175,903.79

7,005,291.00
-
7,005,291.00

5,879,997.00
-
5,879,997.00

5,879,997.00
29,683.00 262,961.00 308,175.00
6,480,816.00

5,879,997.00
29,683.00 262,960.63 313,051.26
6,485,691.89

$ 61,876,838.00 $ 61,949,766.00 $ 76,757,308.00 $ 76,847,175.68

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
54

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

-$

185,580.00 $

-$

185,580.00 $

-$

-

-

-

54,082,062.00

-

54,072,860.83

9,201.17

9,201.17

-

-

1,270,649.34

(0.66)

1,270,649.34

0.66

-

-

-

14,823,192.45

84,992.45

14,738,198.59

1.41

84,993.86

-

-

70,175,903.79

84,991.79

70,081,708.76

9,203.24

94,195.03

-

-

5,879,997.00

-

5,879,500.66

496.34

496.34

-

-

29,683.00

-

29,683.00

-

-

-

-

262,960.63

(0.37)

262,960.63

0.37

-

-

-

313,051.26

4,876.26

307,891.14

283.86

5,160.12

-

-

6,485,691.89

4,875.89

6,480,035.43

780.57

5,656.46

$

-$

- $ 76,847,175.68 $

89,867.68 $ 76,747,324.19 $

9,983.81 $

99,851.49

55

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Prosecuting Attorneys
Council of Superior Court Clerks State Appropriation State General Funds
District Attorneys 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 Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

17,356.00 $

-$

-$

(17,356.00)

(179,082.54)
-

-

(465.20)

188,195.77

-

-

-

-

-

123,690.42

Total District Attorneys
Prosecuting Attorney's Council State Appropriation State General Funds Federal Funds Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified Other Funds

(179,082.54)
(195,581.97) -
42.97

-

(465.20)

311,886.19

-

(1,144.94)

210,274.77

-

-

-

-

-

-

-

-

600,377.03

Total Prosecuting Attorney's Council

(195,539.00)

-

(1,144.94)

810,651.80

Budget Unit Totals

$ (357,265.54) $

-$

(1,610.14) $ 1,105,181.99

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
56

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

-$

-$

-$

-

-

-

9,201.17

17,849.20

-

17,849.20

17,849.20

-

-

-

-

-

-

-

-

-

84,993.86

208,684.28

208,684.28

-

208,684.28

-

-

94,195.03

226,533.48

208,684.28

17,849.20

226,533.48

-

-

496.34

14,044.20

-

14,044.20

14,044.20

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5,160.12

605,580.12

605,580.12

-

605,580.12

-

-

5,656.46

619,624.32

605,580.12

14,044.20

619,624.32

$

-$

-$

99,851.49 $

846,157.80 $

814,264.40 $

31,893.40 $ 846,157.80

Summary of Ending Fund Balance Reserved
Other Reserves District Attorneys Prosecuting Attorney's Council
Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

208,684.28 $

605,580.12

-

$

814,264.40 $

-$ -
31,893.40
31,893.40 $

208,684.28 605,580.12
31,893.40
846,157.80

57

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, 2013

Superior Courts
Council of Superior Court Judges State Appropriation State General Funds
Judicial Administrative Districts State Appropriation State General Funds Other Funds
Total Judicial Administrative Districts
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

$ 1,291,377.00 $ 1,280,244.00 $ 1,280,244.00 $ 1,280,244.00

2,336,893.00 -
2,336,893.00

2,336,893.00 -
2,336,893.00

2,336,893.00 87,178.00
2,424,071.00

2,336,893.00 87,174.59
2,424,067.59

57,476,772.00 -
57,476,772.00

57,476,772.00 -
57,476,772.00

57,476,772.00 54,273.00
57,531,045.00

57,476,772.00 54,272.03
57,531,044.03

$ 61,105,042.00 $ 61,093,909.00 $ 61,235,360.00 $ 61,235,355.62

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
58

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 1,280,244.00 $

- $ 1,280,237.99 $

6.01 $

6.01

-

-

2,336,893.00

-

2,336,890.41

2.59

2.59

-

-

87,174.59

(3.41)

87,174.59

3.41

-

-

-

2,424,067.59

(3.41)

2,424,065.00

6.00

2.59

-

-

57,476,772.00

-

57,476,578.95

193.05

193.05

-

-

54,272.03

(0.97)

54,272.00

1.00

0.03

-

-

57,531,044.03

(0.97)

57,530,850.95

194.05

193.08

$

-$

- $ 61,235,355.62 $

(4.38) $ 61,235,153.94 $

206.06 $

201.68

59

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Superior Courts
Council of Superior Court Judges State Appropriation State General Funds
Judicial Administrative Districts State Appropriation State General Funds Other Funds
Total Judicial Administrative Districts
Superior Court Judges State Appropriation State General Funds Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

23.40 $

-$

(23.40) $

-

1.71

-

(1.71)

-

(0.06)

-

0.06

-

1.65

-

(1.65)

-

2,531.36

-

-

-

-

(2,531.36)

-

Total Superior Court Judges

2,531.36

-

(2,531.36)

-

Budget Unit Totals

$

2,556.41 $

-$

(2,556.41) $

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
60

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

6.01 $

6.01 $

-$

6.01 $

6.01

-

-

2.59

2.59

-

2.59

2.59

-

-

-

-

-

-

-

-

-

2.59

2.59

-

2.59

2.59

-

-

193.05

193.05

-

193.05

193.05

-

-

0.03

0.03

-

0.03

0.03

-

-

193.08

193.08

-

193.08

193.08

$

-$

-$

201.68 $

201.68 $

-$

201.68 $

201.68

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

-$

201.68 $

201.68

61

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, 2013

Supreme Court
Supreme Court of Georgia State Appropriation State General Funds Other Funds
Total Supreme Court of Georgia
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 9,093,297.00 1,859,823.00
10,953,120.00

$ 9,068,224.00 1,859,823.00
10,928,047.00

$ 9,068,224.00 1,957,856.00
11,026,080.00

$ 9,068,224.00 2,441,051.25
11,509,275.25

$ 10,953,120.00 $ 10,928,047.00 $ 11,026,080.00 $ 11,509,275.25

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
62

Available Compared To Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

1,452,567.13

1,452,567.13

$ 1,452,567.13 $

- $ 9,068,224.00 $

- $ 9,068,220.02 $

-

3,893,618.38

1,935,762.38

1,957,835.72

-

12,961,842.38

1,935,762.38

11,026,055.74

- $ 12,961,842.38 $ 1,935,762.38 $ 11,026,055.74 $

3.98 $

3.98

20.28

1,935,782.66

24.26

1,935,786.64

24.26 $ 1,935,786.64

63

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

125.91 $

-$

1,452,567.13

(1,452,567.13)

(125.91) $ -

1,000.00

Total Supreme Court of Georgia

1,452,693.04

(1,452,567.13)

(125.91)

1,000.00

Budget Unit Totals

$ 1,452,693.04 $ (1,452,567.13) $

(125.91) $

1,000.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
64

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

3.98 $

3.98 $

-$

3.98 $

3.98

-

-

1,935,782.66

1,936,782.66

1,936,782.66

-

1,936,782.66

-

-

1,935,786.64

1,936,786.64

1,936,782.66

3.98

1,936,786.64

$

-$

- $ 1,935,786.64 $ 1,936,786.64 $ 1,936,782.66 $

3.98 $ 1,936,786.64

Summary of Ending Fund Balance Reserved
Other Reserves Bar Exam Fees
Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 1,936,782.66 $ -
$ 1,936,782.66 $

`

- $ 1,936,782.66

3.98

3.98

3.98 $ 1,936,786.64

65

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, 2013

Accounting Office, State
State Accounting Office State Appropriation State General Funds Other Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 3,781,064.00 12,910,825.00

$ 3,720,804.00 15,695,323.00

$ 3,720,804.00 22,253,430.00

$ 3,720,804.00 21,044,166.73

$ 16,691,889.00 $ 19,416,127.00 $ 25,974,234.00 $ 24,764,970.73

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
66

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

1,209,261.97

$ 1,209,261.97 $

- $ 3,720,804.00 $

-

22,253,428.70

- $ 25,974,232.70

- $ 3,716,199.19 $

4,604.81 $

4,604.81

(1.30)

20,659,688.05

1,593,741.95

1,593,740.65

($1.30) $ 24,375,887.24 $ 1,598,346.76 $ 1,598,345.46

67

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Accounting Office, State

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

State Accounting Office State Appropriation State General Funds Other Funds

$

7,702.85 $

-$

1,209,261.97

(1,209,261.97)

(7,702.85) $ -

2,810.79 3,184.62

Budget Unit Totals

$ 1,216,964.82 $ (1,209,261.97) $

(7,702.85) $

5,995.41

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
68

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

4,604.81 $

7,415.60 $

-$

7,415.60 $

7,415.60

-

-

1,593,740.65

1,596,925.27

1,596,740.88

184.39

1,596,925.27

$

-$

- $ 1,598,345.46 $ 1,604,340.87 $ 1,596,740.88 $

7,599.99 $ 1,604,340.87

Summary of Ending Fund Balance Reserved
Other Reserves PeopleSoft Allocation Fees Team Georgia Marketplace
Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 518,947.27 $ 1,077,793.61
-
$ 1,596,740.88 $

-$

518,947.27

-

1,077,793.61

7,599.99

7,599.99

7,599.99 $ 1,604,340.87

69

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, 2013

Administrative Services, Department of
Compensation Per General Assembly Resolutions State Appropriation State General Funds
Departmental Administration State Appropriation State General Funds Other Funds
Total Departmental Administration
Fleet Management Other Funds
Human Resources Administration Other Funds
Risk Management State Appropriation State General Funds Other Funds
Total Risk Management
State Purchasing Other Funds
Surplus Property Other 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
Office of the State Treasurer Other Funds
Payments to Georgia Aviation Authority State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Other Funds
Total Payments to Georgia Aviation Authority
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$

337,355.00 $

7,500.00 $

7,500.00 $

7,500.00

5,379,732.00 5,379,732.00
1,020,141.00
8,654,485.00

5,729,732.00 5,729,732.00
1,020,141.00
8,654,485.00

5,185,990.00 5,185,990.00
1,732,860.00
11,493,063.00

5,185,989.18 5,185,989.18
1,274,482.93
10,228,498.14

161,735,205.00 161,735,205.00
10,319,374.00
1,198,594.00

500,000.00 153,207,215.00 153,707,215.00
10,719,374.00
1,198,594.00

500,000.00 278,947,081.00 279,447,081.00
14,566,202.00
2,715,473.00

500,000.00 166,504,021.66 167,004,021.66
14,316,874.33
1,807,293.03

40,728.00 -
40,728.00

39,506.00 -
39,506.00

39,506.00 10,800.00
50,306.00

39,506.00 10,800.00
50,306.00

2,929,938.00 1,300,805.00 4,230,743.00
3,446,288.00

2,741,757.00 1,300,805.00 4,042,562.00
3,342,897.00

2,741,757.00 1,759,462.00 4,501,219.00
3,423,932.00

2,741,757.00 1,759,461.83 4,501,218.83
3,423,931.19

1,540,251.00
-
1,540,251.00

818,811.00
-
818,811.00

818,811.00
4,175.00 2,237,170.00
3,060,156.00

818,811.00
2,031,741.53
2,850,552.53

$ 197,902,896.00 $ 189,280,817.00 $ 326,183,782.00 $ 210,650,667.82

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
70

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

-$

7,500.00 $

-$

7,500.00 $

-$

-

-
458,376.74
-

-
-
1,264,564.31

5,185,989.18 5,185,989.18
1,732,859.67
11,493,062.45

(0.82) (0.82)
(0.33)
(0.55)

4,831,106.68 4,831,106.68
901,314.75
10,358,972.13

354,883.32 354,883.32
831,545.25
1,134,090.87

354,882.50 354,882.50
831,544.92
1,134,090.32

112,543,726.88 112,543,726.88
249,326.87
908,179.05

-

500,000.00

-

279,047,748.54

-

279,547,748.54

-

14,566,201.20

-

2,715,472.08

100,667.54 100,667.54
(0.80)
(0.92)

175,357,035.29 175,357,035.29
12,865,099.27
1,572,629.96

500,000.00 103,590,045.71 104,090,045.71
1,701,102.73
1,142,843.04

500,000.00 103,690,713.25 104,190,713.25
1,701,101.93
1,142,842.12

-

-

39,506.00

-

24,805.39

14,700.61

14,700.61

-

-

10,800.00

-

10,800.00

-

-

-

-

50,306.00

-

35,605.39

14,700.61

14,700.61

-

-

2,741,757.00

-

2,733,674.05

8,082.95

8,082.95

-

-

1,759,461.83

(0.17)

1,757,063.11

2,398.89

2,398.72

-

-

4,501,218.83

(0.17)

4,490,737.16

10,481.84

10,481.67

-

-

3,423,931.19

(0.81)

3,423,931.19

0.81

-

-
4,174.57 205,427.90
209,602.47

-

818,811.00

-

4,174.57

-

2,237,169.43

-

3,060,155.00

-
(0.43) (0.57)
(1.00)

759,360.98
4,174.57 348,369.42
1,111,904.97

59,450.02
0.43 1,888,800.58
1,948,251.03

59,450.02
1,888,800.01
1,948,250.03

$ 114,369,212.01 $ 1,264,564.31 $ 326,284,444.14 $

100,662.69 $ 214,955,836.79 $ 111,227,945.21 $ 111,328,607.35

71

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Administrative Services, Department of
Compensation Per General Assembly Resolutions State Appropriation State General Funds
Departmental Administration State Appropriation State General Funds Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

-$

-$

-$

-

57.30 9,051.77

-

(57.30)

-

-

(9,051.77)

(4,882.50)

Total Departmental Administration
Fleet Management Other Funds
Human Resources Administration Other Funds
Risk Management State Appropriation State General Funds Other Funds
Total Risk Management
State Purchasing Other Funds
Surplus Property Other Funds
Agencies Attached for Administrative Purposes
Certificate of Need Appeal Panel State Appropriation State General Funds Other Funds

9,109.07 458,376.74
-

(458,376.74)
-

112,543,726.88
112,543,726.88

(112,543,726.88)
(112,543,726.88)

249,326.87

(249,326.87)

908,179.05

(908,179.05)

(9,109.07) -
-

(4,882.50) 157.20 -
(254,185.48) (254,185.48)
97,364.75 21,043.15

26,822.11

-

-

-

-

(26,822.11)

-

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

26,822.11
4,988.00 7,353.18

-

(26,822.11)

-

(4,988.00)

-

(7,353.18)

-
210.00 715.08

Total Administrative Hearings, Office of State
Office of the State Treasurer Other Funds

12,341.18 -

-

(12,341.18)

-

-

925.08 -

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
72

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

-$

-$

-$

-

-

-

-

-

-

-

(350,000.00)

354,882.50

-

-

-

(350,000.00)

354,882.50

-

-

-

-

831,544.92

831,702.12

831,702.12

-

-

1,134,090.32

1,134,090.32

1,134,090.32

-

-

-

-

-

-

-

831,702.12

-

1,134,090.32

-

-

500,000.00

500,000.00

500,000.00

-

-

103,690,713.25

103,436,527.77

103,436,527.77

-

-

104,190,713.25

103,936,527.77

103,936,527.77

-

(1,700,000.00)

1,701,101.93

98,466.68

98,466.68

-

(373,701.60)

1,142,842.12

790,183.67

790,183.67

-

500,000.00

-

103,436,527.77

-

103,936,527.77

-

98,466.68

-

790,183.67

-

-

14,700.61

14,700.61

-

14,700.61

14,700.61

-

-

-

-

-

-

-

-

-

14,700.61

14,700.61

-

14,700.61

14,700.61

-

-

8,082.95

8,292.95

-

8,292.95

8,292.95

-

-

2,398.72

3,113.80

-

3,113.80

3,113.80

-

-

10,481.67

11,406.75

-

11,406.75

11,406.75

-

-

-

-

-

-

-

(continued)

73

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Administrative Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Payments to Georgia Aviation Authority State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Other Funds
Total Payments to Georgia Aviation Authority

-

-

-

4,174.57

(4,174.57)

-

205,427.90

(205,427.90)

-

209,602.47

(209,602.47)

-

Prior Year Adjustments
1,370.80 -
190.11 1,560.91

Budget Unit Totals

$ 114,417,484.37 $ (114,369,212.01) $

(48,272.36) $ (138,016.89)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
74

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

59,450.02

-

-

-

-

(1,805,960.00)

1,888,800.01

-

(1,805,960.00)

1,948,250.03

60,820.82
83,030.12
143,850.94

60,820.82
83,030.12
143,850.94

-

60,820.82

-

-

-

83,030.12

-

143,850.94

$

-

$ (4,229,661.60) $ 111,328,607.35 $ 106,960,928.86 $ 106,934,821.50 $

26,107.36 $ 106,960,928.86

Summary of Ending Fund Balance Reserved
Self Insurance Trust Fund Other Reserves
Fleet Management Georgia Aviation Authority Human Resource Administration State Purchasing Surplus Properties Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 103,936,527.77 $
831,702.12 143,850.94 1,134,090.32
98,466.68 790,183.67
-
$ 106,934,821.50 $

-
-
26,107.36
26,107.36

$ 103,936,527.77
831,702.12 143,850.94 1,134,090.32 98,466.68 790,183.67
26,107.36
$ 106,960,928.86

75

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, 2013

Agriculture, Department of

Original Appropriation

Athens and Tifton Veterinary Laboratories State Appropriation State General Funds

$ 2,810,149.00

Consumer Protection State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

24,325,136.00
7,128,980.00 1,501,004.00

Total Consumer Protection

32,955,120.00

Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

4,558,992.00
-

Total Departmental Administration

4,558,992.00

Marketing and Promotion State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

4,991,729.00
35,000.00 1,953,034.00

Total Marketing and Promotion

6,979,763.00

Poultry Veterinary Diagnostic Labs State Appropriation State General Funds

2,763,298.00

The following appropriations are for agencies attached for administrative purposes.

Payments to Georgia Agricultural Exposition Authority State Appropriation State General Funds

1,284,739.00

Amended Appropriation
$ 2,830,387.00
23,066,196.00 7,128,980.00 1,501,004.00 31,696,180.00
4,355,416.00 -
4,355,416.00
5,471,918.00 35,000.00
1,953,034.00 7,459,952.00
2,680,399.00
1,144,468.00

Final Budget
$ 2,830,387.00
23,066,196.00 9,534,337.00 1,877,130.00 34,477,663.00
4,355,416.00 798,763.00 585,090.00
5,739,269.00
5,471,918.00 356,433.00
1,523,500.00 7,351,851.00
2,680,399.00
1,144,468.00

Funds Current Year
Revenues
$ 2,830,387.00
23,066,196.00 9,693,094.56 1,381,196.04 34,140,486.60
4,355,416.00 798,762.58 585,089.87
5,739,268.45
5,471,918.00 356,433.01
1,468,383.75 7,296,734.76
2,680,399.00
1,144,468.00

Budget Unit Totals

$ 51,352,061.00 $ 50,166,802.00 $ 54,224,037.00 $ 53,831,743.81

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
76

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 2,830,387.00 $

- $ 2,830,387.00 $

-$

-

-
78,152.21 521,196.44
599,348.65

-

23,066,196.00

-

9,771,246.77

-

1,902,392.48

-

34,739,835.25

-
236,909.77 25,262.48
262,172.25

22,866,482.66
9,534,337.39 1,877,130.15
34,277,950.20

199,713.34
(0.39) (0.15)
199,712.80

199,713.34
236,909.38 25,262.33
461,885.05

-

-

4,355,416.00

-

4,320,200.21

35,215.79

35,215.79

-

-

798,762.58

(0.42)

798,762.58

0.42

-

-

-

585,089.87

(0.13)

585,089.87

0.13

-

-

-

5,739,268.45

(0.55)

5,704,052.66

35,216.34

35,215.79

-
170,605.35
170,605.35

-

5,471,918.00

-

356,433.01

-

1,638,989.10

-

7,467,340.11

-
0.01 115,489.10
115,489.11

5,676,914.43
356,433.01 1,523,500.20
7,556,847.64

(204,996.43)
(0.01) (0.20)
(204,996.64)

(204,996.43)
115,488.90
(89,507.53)

-

-

2,680,399.00

-

2,680,399.00

-

-

-

$

769,954.00 $

-

1,144,468.00

-

1,144,468.00

- $ 54,601,697.81 $

377,660.81 $ 54,194,104.50 $

-

-

29,932.50 $

407,593.31

77

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Agriculture, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

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

21,243.91
78,152.21 521,196.44

Total Consumer Protection

620,592.56

Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

13,119.77
-

Total Departmental Administration

13,119.77

Marketing and Promotion State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

22,665.84
170,605.35

Total Marketing and Promotion

193,271.19

Poultry Veterinary Diagnostic Labs

State Appropriation

State General Funds

-

The following appropriations are for agencies attached for administrative purposes.

Payments to Georgia Agricultural Exposition Authority

State Appropriation

State General Funds

-

-$
(78,152.21) (521,196.44) (599,348.65)
-
(170,605.35) (170,605.35)
-
-

-$
(21,243.91) -
(21,243.91)
(13,119.77) -
(13,119.77)
(22,665.84) -
(22,665.84)
-
-

-
53,331.29 12,819.20 10,101.32 76,251.81
2,454.84 -
1,424.45 3,879.29
337.58 -
2,159.14 2,496.72
-
-

Budget Unit Totals

$

826,983.52 $ (769,954.00) $

(57,029.52) $

82,627.82

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
78

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

-$

-$

-$

-

-

-

199,713.34

253,044.63

-

253,044.63

253,044.63

-

-

236,909.38

249,728.58

249,728.58

-

(9,769.14)

25,262.33

25,594.51

25,594.51

-

249,728.58

-

25,594.51

-

(9,769.14)

461,885.05

528,367.72

275,323.09

253,044.63

528,367.72

-

-

35,215.79

37,670.63

-

-

-

-

-

(1,424.45)

-

-

-

(1,424.45)

35,215.79

37,670.63

-

37,670.63

37,670.63

-

-

-

-

-

-

-

37,670.63

37,670.63

-

-

(204,996.43)

(204,658.85)

-

(204,658.85)

(204,658.85)

-

-

-

-

-

-

(2,159.14)

115,488.90

115,488.90

115,488.90

-

-

-

115,488.90

-

(2,159.14)

(89,507.53)

(89,169.95)

115,488.90

(204,658.85)

(89,169.95)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$

-$

(13,352.73) $

407,593.31 $

476,868.40 $

390,811.99 $

86,056.41 $

476,868.40

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves
Impound Horse Fund Vidalia Onion Trademark Royalties
and Fees Unreserved, Undesignated
Surplus
Total Ending Fund Balance - June 30

$

249,728.58 $

25,594.51

115,488.90

-

$

390,811.99 $

-$ 86,056.41 86,056.41 $

249,728.58 25,594.51
115,488.90 86,056.41 476,868.40

79

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, 2013

Banking and Finance, Department of
Consumer Protection and Assistance State Appropriation State General Funds
Departmental Administration State Appropriation State General Funds Other Funds
Total Departmental Administration
Financial Institution Supervision State Appropriation State General Funds Other Funds
Total Financial Institution Supervision
Non-Depository Financial Institution Supervision State Appropriation State General Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$

218,206.00 $

218,040.00 $

218,040.00 $

218,040.00

2,014,908.00 -
2,014,908.00

1,987,487.00 -
1,987,487.00

1,987,487.00 -
1,987,487.00

1,987,487.00 1,304.45
1,988,791.45

7,215,024.00 -
7,215,024.00

6,917,848.00 -
6,917,848.00

6,917,848.00 -
6,917,848.00

6,917,848.00 2,546.20
6,920,394.20

1,908,973.00

1,872,524.00

1,872,524.00

1,872,524.00

$ 11,357,111.00 $ 10,995,899.00 $ 10,995,899.00 $ 10,999,749.65

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
80

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

-$

218,040.00 $

-$

210,368.78 $

7,671.22 $

7,671.22

-

-

1,987,487.00

-

1,937,879.41

49,607.59

49,607.59

-

-

1,304.45

1,304.45

-

-

1,304.45

-

-

1,988,791.45

1,304.45

1,937,879.41

49,607.59

50,912.04

-

-

6,917,848.00

-

6,878,790.81

39,057.19

39,057.19

-

-

2,546.20

2,546.20

-

-

2,546.20

-

-

6,920,394.20

2,546.20

6,878,790.81

39,057.19

41,603.39

-

-

1,872,524.00

-

1,799,217.75

73,306.25

73,306.25

$

-$

- $ 10,999,749.65 $

3,850.65 $ 10,826,256.75 $

169,642.25 $

173,492.90

81

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Banking and Finance, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

Consumer Protection and Assistance State Appropriation State General Funds
Departmental Administration State Appropriation State General Funds Other Funds
Total Departmental Administration
Financial Institution Supervision State Appropriation State General Funds Other Funds
Total Financial Institution Supervision
Non-Depository Financial Institution Supervision State Appropriation State General Funds

$

3,578.10 $

14,229.17 -
14,229.17

12,339.26 2,936.75
15,276.01

8,495.02

-$

(3,578.10) $

(3.76)

-

(14,229.17)

-

-

-

(14,229.17)

(365.07) -
(365.07)

-

(12,339.26)

-

(2,936.75)

-

(15,276.01)

6,866.65 -
6,866.65

-

(8,495.02)

(5,444.91)

Budget Unit Totals

$

41,578.30 $

-$

(41,578.30) $

1,052.91

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
82

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

7,671.22 $

7,667.46 $

-$

7,667.46 $

7,667.46

-

-

49,607.59

49,242.52

-

49,242.52

49,242.52

-

-

1,304.45

1,304.45

-

1,304.45

1,304.45

-

-

50,912.04

50,546.97

-

50,546.97

50,546.97

-

-

39,057.19

45,923.84

-

45,923.84

45,923.84

-

-

2,546.20

2,546.20

-

2,546.20

2,546.20

-

-

41,603.39

48,470.04

-

48,470.04

48,470.04

-

-

73,306.25

67,861.34

-

67,861.34

67,861.34

$

-$

-$

173,492.90 $

174,545.81 $

-$

174,545.81 $

174,545.81

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

-$

174,545.81 $

174,545.81

83

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, 2013

Behavioral Health and Developmental Disabilities, Department of
Adult Addictive Diseases Services State Appropriation State General Funds Federal Funds Medical Assistance Program Prevention and Treatment of Substance Abuse Block Grant Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adult Addictive Diseases Services
Adult Developmental Disabilities Services State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Social Services Block Grant 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
Adult Mental Health Services State Appropriation State General Funds Federal Funds Community Mental Health Services Block Grant Medical Assistance Program Social 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 Prevention and Treatment of Substance Abuse Block Grant
Total Child and Adolescent Addictive Diseases Services

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 45,076,146.00
200,000.00 30,059,831.00 2,500,000.00 11,568,720.00
435,203.00
89,839,900.00

$ 43,795,124.00
200,000.00 30,722,070.00 2,500,000.00 11,568,720.00
435,203.00
89,221,117.00

$ 43,795,124.00
200,000.00 32,868,499.00 8,025,000.00 11,568,720.00
2,825,835.00 644,650.00
99,927,828.00

$ 43,795,124.00
196,344.00 32,723,607.21
8,000,000.00 11,568,720.00
2,732,753.11 644,152.62
99,660,700.94

264,496,587.00 10,255,138.00
11,778,039.00 26,144,171.00
28,706,127.00
341,380,062.00

240,532,274.00 10,255,138.00
11,778,039.00 26,144,171.00
38,787,669.00
327,497,291.00

240,532,274.00 10,255,138.00
13,152,659.00 8,027,353.00
110,000.00 30,547,592.00
302,625,016.00

240,532,274.00 10,255,138.00
13,141,358.04 8,022,839.68 24,824.25
30,107,890.35
302,084,324.32

68,388,654.00
26,500.00
68,415,154.00

78,039,415.00
26,500.00
78,065,915.00

78,039,415.00
26,000.00 26,690.00
78,092,105.00

78,039,415.00
23,601.19 19,862.37
78,082,878.56

279,744,235.00
8,800,725.00 1,982,065.00
13,061,311.00
2,303,357.00
305,891,693.00

281,472,700.00
6,703,760.00 1,982,065.00
8,061,311.00 2,303,357.00
300,523,193.00

281,472,700.00
6,015,760.00 4,982,065.00 5,885,434.00 7,335,577.00 2,372,690.00
308,064,226.00

281,472,700.00
5,979,090.49 4,827,568.82 5,885,246.61 6,846,215.08 1,279,006.29
306,289,827.29

4,883,629.00 6,330,069.00
11,213,698.00

8,151,875.00 6,330,069.00
14,481,944.00

8,151,875.00 8,330,069.00
16,481,944.00

8,151,875.00 8,248,799.60
16,400,674.60

3,273,354.00
226,000.00 11,121,030.00
14,620,384.00

3,277,869.00
226,000.00 5,928,800.00
9,432,669.00

3,277,869.00
226,000.00 6,969,041.00
10,472,910.00

3,277,869.00
181,154.00 6,674,895.81
10,133,918.81

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
84

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

26,961.00 -

26,961.00

- $ 43,795,124.00 $

-

196,344.00

-

32,723,607.21

-

8,000,000.00

-

11,568,720.00

-

2,759,714.11

-

644,152.62

-

99,687,661.94

- $ 43,404,240.09 $

(3,656.00) (144,891.79)
(25,000.00) -
(66,120.89) (497.38)

196,344.00 32,723,607.21
8,000,000.00 11,568,720.00
2,732,753.11 644,152.62

(240,166.06)

99,269,817.03

390,883.91 $
3,656.00 144,891.79
25,000.00 -
93,081.89 497.38
658,010.97

390,883.91
26,961.00 -
417,844.91

-
10,592.38 -
19,939.52 76,712.32
107,244.22

-

240,532,274.00

-

10,255,138.00

-

13,151,950.42

-

8,022,839.68

-

44,763.77

-

30,184,602.67

-

302,191,568.54

-
(708.58) (4,513.32) (65,236.23) (362,989.33)
(433,447.46)

240,056,006.86 10,255,138.00
13,151,950.42 8,022,839.68 24,824.25
30,184,602.67
301,695,361.88

476,267.14 -
708.58 4,513.32 85,175.75 362,989.33
929,654.12

476,267.14 -
19,939.52 -
496,206.66

-

-

78,039,415.00

-

78,025,336.38

14,078.62

14,078.62

-

-

23,601.19

(2,398.81)

23,601.19

2,398.81

-

-

-

19,862.37

(6,827.63)

19,862.37

6,827.63

-

-

-

78,082,878.56

(9,226.44)

78,068,799.94

23,305.06

14,078.62

-
242,441.05 -
242,441.05

-

281,472,700.00

-

5,979,090.49

-

4,827,568.82

-

5,885,246.61

-

7,088,656.13

-

1,279,006.29

-

306,532,268.34

-
(36,669.51) (154,496.18)
(187.39) (246,920.87) (1,093,683.71)
(1,531,957.66)

280,863,237.29
5,979,090.49 4,827,568.82 5,885,246.61 6,834,281.32 1,279,006.29
305,668,430.82

609,462.71
36,669.51 154,496.18
187.39 501,295.68 1,093,683.71
2,395,795.18

609,462.71
254,374.81 -
863,837.52

-

-

8,151,875.00

-

8,027,817.52

124,057.48

124,057.48

-

-

8,248,799.60

(81,269.40)

8,248,799.60

81,269.40

-

-

-

16,400,674.60

(81,269.40)

16,276,617.12

205,326.88

124,057.48

-

-

3,277,869.00

-

3,236,406.06

41,462.94

41,462.94

-

-

181,154.00

(44,846.00)

181,154.00

44,846.00

-

-

-

6,674,895.81

(294,145.19)

6,674,895.81

294,145.19

-

-

-

10,133,918.81

(338,991.19)

10,092,455.87

380,454.13

41,462.94

(continued)

85

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, 2013

Behavioral Health and Developmental Disabilities, Department of
Child and Adolescent Developmental Disabilities State Appropriation State General Funds Federal Funds Medical Assistance Program 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 Federal Funds Community Mental Health Services Block Grant Medical Assistance Program Social Services Block Grant Children's Health Insurance Program Federal Funds Not Specifically Identified Other Funds
Total Child and Adolescent Mental Health Services
Departmental Administration - Behavioral Health State Appropriation State General Funds Federal Funds Medical Assistance Program Social Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration - Behavioral Health
Direct Care Support Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Direct Care 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
Total Substance Abuse Prevention

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

8,345,916.00
3,148,692.00 65,839.00
11,560,447.00

8,360,584.00
3,148,692.00 -
11,509,276.00

8,360,584.00
3,956,742.00 -
12,317,326.00

8,360,584.00
3,955,023.26 -
12,315,607.26

3,301,930.00 -
3,301,930.00

5,113,729.00 -
5,113,729.00

5,113,729.00 3,001.00
5,116,730.00

5,113,729.00 2,632.20
5,116,361.20

75,502,819.00
5,340,566.00 2,763,783.00
2,669,781.00
86,276,949.00

73,730,869.00
7,437,531.00 2,763,783.00
2,669,781.00
86,601,964.00

73,730,869.00
6,742,531.00 3,463,783.00 14,171,384.00
614,845.00 6,961,795.00 1,929,612.00
107,614,819.00

73,730,869.00
6,707,310.80 3,300,417.22 14,149,498.14
612,121.63 6,466,875.58 1,711,285.67
106,678,378.04

36,672,440.00
4,378,613.00 7,336,971.00
399,476.00
48,787,500.00

36,979,836.00
4,378,613.00 7,336,971.00
22,133.00
48,717,553.00

36,979,836.00
5,783,313.00 -
1,537,009.00
44,300,158.00

36,979,836.00
5,758,582.64 -
97,958.00 1,463,957.95
44,300,334.59

137,351,122.00
17,640,071.00
154,991,193.00

117,793,329.00
17,640,071.00
135,433,400.00

117,793,329.00
280,192.00 43,524,147.00
161,597,668.00

117,793,329.00
177,956.12 42,757,928.44
160,729,213.56

233,007.00
10,300,032.00 2,873,535.00
13,406,574.00

233,290.00
10,238,719.00 -
10,472,009.00

233,290.00
15,266,689.00 1,428,457.00
16,928,436.00

233,290.00
15,200,912.98 1,303,404.77
16,737,607.75

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
86

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

8,360,584.00

-

8,313,801.11

46,782.89

46,782.89

-

-

3,955,023.26

(1,718.74)

3,955,023.26

1,718.74

-

-

-

-

-

-

-

-

-

-

12,315,607.26

(1,718.74)

12,268,824.37

48,501.63

46,782.89

-

-

5,113,729.00

-

4,904,043.28

209,685.72

209,685.72

-

-

2,632.20

(368.80)

2,632.20

368.80

-

-

-

5,116,361.20

(368.80)

4,906,675.48

210,054.52

209,685.72

-
278,257.38 -
278,257.38

-

73,730,869.00

-

6,707,310.80

-

3,300,417.22

-

14,149,498.14

-

612,121.63

-

6,745,132.96

-

1,711,285.67

-

106,956,635.42

-
(35,220.20) (163,365.78)
(21,885.86) (2,723.37)
(216,662.04) (218,326.33)
(658,183.58)

73,186,224.10
6,707,310.80 3,300,417.22 14,149,498.14
612,121.63 6,466,875.58 1,711,285.67
106,133,733.14

544,644.90
35,220.20 163,365.78
21,885.86 2,723.37
494,919.42 218,326.33
1,481,085.86

544,644.90
278,257.38 -
822,902.28

-

-

36,979,836.00

-

36,851,913.26

127,922.74

127,922.74

-

-

5,758,582.64

(24,730.36)

5,758,582.64

24,730.36

-

-

-

-

-

-

-

-

-

-

97,958.00

97,958.00

-

-

97,958.00

-

-

1,463,957.95

(73,051.05)

1,463,957.95

73,051.05

-

-

-

44,300,334.59

176.59

44,074,453.85

225,704.15

225,880.74

-
11,742.00 -
11,742.00

-

117,793,329.00

-

189,698.12

-

42,757,928.44

-

160,740,955.56

-
(90,493.88) (766,218.56)
(856,712.44)

116,539,793.62
177,956.12 42,757,928.44
159,475,678.18

1,253,535.38
102,235.88 766,218.56
2,121,989.82

1,253,535.38
11,742.00 -
1,265,277.38

-

-

233,290.00

-

202,294.86

30,995.14

30,995.14

-

-

15,200,912.98

(65,776.02)

15,200,912.98

65,776.02

-

-

-

1,303,404.77

(125,052.23)

1,303,404.77

125,052.23

-

-

-

16,737,607.75

(190,828.25)

16,706,612.61

221,823.39

30,995.14

(continued)

87

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, 2013

Behavioral Health and Developmental Disabilities, Department of
Agencies Attached for Administrative Purposes
Georgia Council on Developmental Disabilities State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Council on Developmental Disabilities
Sexual Offender Review Board State Appropriation State General Funds Other Funds
Total Sexual Offender Review Board
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

44,635.00
2,677,624.00 -
2,722,259.00

46,272.00
2,677,624.00 -
2,723,896.00

46,272.00
3,745,054.00 21,045.00
3,812,371.00

46,272.00
2,004,534.23 13,185.00
2,063,991.23

656,279.00 -
656,279.00

641,616.00 -
641,616.00

641,616.00 1,100.00
642,716.00

641,616.00 1,034.00
642,650.00

$ 1,153,064,022.00 $ 1,120,435,572.00 $ 1,167,994,253.00 $ 1,161,236,468.15

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
88

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-
7,807.69
7,807.69

-
-

$

674,453.34 $

-

46,272.00

-

46,169.53

102.47

-

2,004,534.23

(1,740,519.77)

2,004,534.23

1,740,519.77

-

20,992.69

(52.31)

20,992.69

52.31

-

2,071,798.92

(1,740,572.08)

2,071,696.45

1,740,674.55

102.47
-
102.47

-

641,616.00

-

1,034.00

-

642,650.00

(66.00)
(66.00)

595,011.35 1,034.00
596,045.35

46,604.65 66.00
46,670.65

46,604.65 -
46,604.65

- $ 1,161,910,921.49 $ (6,083,331.51) $ 1,157,305,202.09 $ 10,689,050.91 $ 4,605,719.40

89

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Behavioral Health and Developmental Disabilities, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

Adult Addictive Diseases Services State Appropriation State General Funds Federal Funds Medical Assistance Program Prevention and Treatment of Substance Abuse Block Grant Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adult Addictive Diseases Services
Adult Developmental Disabilities Services State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Social Services Block Grant 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
Adult Mental Health Services State Appropriation State General Funds Federal Funds Community Mental Health Services Block Grant Medical Assistance Program Social 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 Prevention and Treatment of Substance Abuse Block Grant
Total Child and Adolescent Addictive Diseases Services

$

23,586.83 $

-$

(23,586.83) $

75,664.87

26,961.00 -

(26,961.00) -

-

-

-

-

-

-

-

-

-

41,804.00

-

0.01

50,547.83

(26,961.00)

(23,586.83)

117,468.88

251,570.09 -
10,592.38 -
19,939.52 78,916.05
361,018.04

-
(10,592.38) -
(19,939.52) (76,712.32)
(107,244.22)

(251,570.09) -
(2,203.73)
(253,773.82)

109,537.80 -
-
109,537.80

210,092.42
-
210,092.42

-

(210,092.42)

-

-

-

-

-

(210,092.42)

74,515.68
-
74,515.68

264,799.08
242,441.05 12,569.94
519,810.07

-
(242,441.05) -
(242,441.05)

(264,799.08)
(12,569.94)
(277,369.02)

545,273.25
1,491.78 -
546,765.03

137,348.46 -
137,348.46

-

(137,348.46)

-

-

-

(137,348.46)

16,045.68 -
16,045.68

0.92

-

(0.92)

-

-

-

-

-

-

-

-

-

0.92

-

(0.92)

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
90

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

390,883.91 $

466,548.78 $

-$

466,548.78 $

466,548.78

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

26,961.00

68,765.00

68,765.00

-

68,765.00

-

-

-

0.01

-

0.01

0.01

-

-

417,844.91

535,313.79

68,765.00

466,548.79

535,313.79

-

-

476,267.14

585,804.94

-

585,804.94

585,804.94

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

19,939.52

19,939.52

19,939.52

-

19,939.52

-

-

-

-

-

-

-

-

-

496,206.66

605,744.46

19,939.52

585,804.94

605,744.46

-

-

14,078.62

88,594.30

-

88,594.30

88,594.30

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

14,078.62

88,594.30

-

88,594.30

88,594.30

-

-

609,462.71

1,154,735.96

-

1,154,735.96

1,154,735.96

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

254,374.81

255,866.59

255,866.59

-

255,866.59

-

-

-

-

-

-

-

-

-

863,837.52

1,410,602.55

255,866.59

1,154,735.96

1,410,602.55

-

-

124,057.48

140,103.16

-

140,103.16

140,103.16

-

-

-

-

-

-

-

-

-

124,057.48

140,103.16

-

140,103.16

140,103.16

-

-

41,462.94

41,462.94

-

41,462.94

41,462.94

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

41,462.94

41,462.94

-

41,462.94

41,462.94

(continued)

91

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Behavioral Health and Developmental Disabilities, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Child and Adolescent Developmental Disabilities State Appropriation State General Funds Federal Funds Medical Assistance Program 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 Federal Funds Community Mental Health Services Block Grant Medical Assistance Program Social Services Block Grant Children's Health Insurance Program Federal Funds Not Specifically Identified Other Funds
Total Child and Adolescent Mental Health Services
Departmental Administration - Behavioral Health State Appropriation State General Funds Federal Funds Medical Assistance Program Social Services Block Grant Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration - Behavioral Health
Direct Care Support Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Direct Care 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
Total Substance Abuse Prevention

197,015.80 -
197,015.80
91,210.20 -
91,210.20
197,741.30 -
278,257.38 -
475,998.68
8,300.34 -
8,300.34
1,782,573.95 11,742.00 11,469.00
1,805,784.95
16.03 -
16.03

-

(197,015.80)

-

-

-

-

-

(197,015.80)

-

(91,210.20)

-

-

-

(91,210.20)

-
(278,257.38) -
(278,257.38)

(197,741.30)
-
(197,741.30)

-

(8,300.34)

-

-

-

-

-

-

-

-

-

(8,300.34)

-
(11,742.00) -
(11,742.00)

(1,782,573.95)
(11,469.00)
(1,794,042.95)

-

(16.03)

-

-

-

-

-

(16.03)

Prior Year Adjustments
570.50 -
570.50
1,447.34 -
1,447.34
43,149.82 -
43,149.82
84,133.06 -
84,133.06
829,287.40 -
829,287.40
661.89 -
661.89

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
92

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

46,782.89

47,353.39

-

47,353.39

47,353.39

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

46,782.89

47,353.39

-

47,353.39

47,353.39

-

-

209,685.72

211,133.06

-

211,133.06

211,133.06

-

-

-

-

-

-

-

-

-

209,685.72

211,133.06

-

211,133.06

211,133.06

-

-

544,644.90

587,794.72

-

587,794.72

587,794.72

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

278,257.38

278,257.38

278,257.38

-

278,257.38

-

-

-

-

-

-

-

-

-

822,902.28

866,052.10

278,257.38

587,794.72

866,052.10

-

-

127,922.74

212,055.80

-

212,055.80

212,055.80

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

97,958.00

97,958.00

97,958.00

-

97,958.00

-

-

-

-

-

-

-

-

-

225,880.74

310,013.80

97,958.00

212,055.80

310,013.80

-

-

1,253,535.38

2,082,822.78

-

2,082,822.78

2,082,822.78

-

-

11,742.00

11,742.00

11,742.00

-

11,742.00

-

-

-

-

-

-

-

-

-

1,265,277.38

2,094,564.78

11,742.00

2,082,822.78

2,094,564.78

-

-

30,995.14

31,657.03

-

31,657.03

31,657.03

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

30,995.14

31,657.03

-

31,657.03

31,657.03

(continued)

93

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Behavioral Health and Developmental Disabilities, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Agencies Attached for Administrative Purposes
Georgia Council on Developmental Disabilities State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Council on Developmental Disabilities
Sexual Offender Review Board State Appropriation State General Funds Other Funds
Total Sexual Offender Review Board
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

53.94 -
7,807.69 7,861.63
6,751.50 -
6,751.50 3,871,756.87
3,056,275.11

-
(7,807.69)
(7,807.69)

(53.94)
-
(53.94)

-
-
(674,453.34)

(6,751.50) -
(6,751.50)
(3,197,303.53)

-

-

Prior Year Adjustments
-
127.50 -
127.50 1,823,710.58
-

Budget Unit Totals

$ 6,928,031.98 $ (674,453.34) $ (3,197,303.53) $ 1,823,710.58

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
94

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-
-
-

-
-
-

436,676.84

$

436,676.84 $

-

102.47

102.47

-

-

-

-

-

-

-

102.47

102.47

-

102.47

102.47

-

-

-

-

-

-

-

102.47

102.47

-

46,604.65

46,732.15

-

-

-

-

46,604.65

46,732.15

-

4,605,719.40

6,429,429.98

-
-
732,528.49

46,732.15 -
46,732.15
5,696,901.49

46,732.15 -
46,732.15
6,429,429.98

-

-

3,492,951.95

3,492,951.95

-

3,492,951.95

- $ 4,605,719.40 $ 9,922,381.93 $ 4,225,480.44 $ 5,696,901.49 $ 9,922,381.93

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Inventories Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

732,528.49 $

3,492,951.95

-$

732,528.49

-

3,492,951.95

-

5,696,901.49

5,696,901.49

$ 4,225,480.44 $ 5,696,901.49 $ 9,922,381.93

95

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, 2013

Community Affairs, Department of
Building Construction State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery 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
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Departmental Administration
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 Recovery 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
Local Assistance Grants State Appropriation State General Funds

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$

229,373.00 $

226,139.00 $

226,139.00 $

226,139.00

-

75,116.00

91,116.00

76,411.03

239,704.00

257,804.00

65,000.00 192,795.00

33,588.89 164,645.76

469,077.00

559,059.00

575,050.00

500,784.68

4,023,494.00
69,038.00 112,928.00
4,205,460.00

3,759,144.00
126,906.00
3,886,050.00

3,759,144.00
520,724.00 154,906.00
4,434,774.00

3,759,144.00
477,621.69 153,933.66
4,390,699.35

1,094,847.00 1,624,684.00
2,383,609.00
5,103,140.00

1,080,826.00 3,216,000.00
2,224,681.00
6,521,507.00

1,080,826.00 2,882,566.00
10,933.00 2,970,300.00
6,944,625.00

1,080,826.00 2,856,556.74
1,512.48 2,966,426.63
6,905,321.85

1,525,558.00 45,163,423.00
243,318.00
46,932,299.00

1,506,965.00 52,272,828.00
305,415.00
54,085,208.00

1,506,965.00 60,270,217.00
575,734.00 492,036.00
62,844,952.00

1,506,965.00 58,155,576.43
535,733.84 480,019.00
60,678,294.27

794,163.00 3,837,828.00
4,631,991.00

474,298.00 4,773,354.00
5,247,652.00

7,130,603.00 4,693,079.00
11,823,682.00

5,906,586.90 3,742,611.82
9,649,198.72

-

-

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
96

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

-$

226,139.00 $

-$

224,790.96 $

182,288.28

(182,288.28)

76,411.03

(14,704.97)

76,411.03

-

-

33,588.89

(31,411.11)

33,588.89

-

-

164,645.76

(28,149.24)

164,550.20

182,288.28

(182,288.28)

500,784.68

(74,265.32)

499,341.08

1,348.04 $ 14,704.97 31,411.11 28,244.80
75,708.92

1,348.04 -
95.56
1,443.60

-
(182,357.65) -
(182,357.65)

-
182,357.65 -
182,357.65

3,759,144.00
477,621.69 153,933.66
4,390,699.35

-
(43,102.31) (972.34)
(44,074.65)

3,754,788.04
477,621.69 153,933.66
4,386,343.39

4,355.96
43,102.31 972.34
48,430.61

4,355.96
-
4,355.96

(13,156.07)
-
(13,156.07)

13,156.07
-
13,156.07

1,080,826.00 2,856,556.74
1,512.48 2,966,426.63
6,905,321.85

(26,009.26)
(9,420.52) (3,873.37)
(39,303.15)

1,080,412.68 2,856,556.74
1,512.48 2,966,426.63
6,904,908.53

413.32 26,009.26
9,420.52 3,873.37
39,716.47

413.32 -
413.32

1,441,665.42
-
1,441,665.42

143,995.61
-
143,995.61

1,506,965.00 59,741,237.46
535,733.84 480,019.00
62,263,955.30

(528,979.54)
(40,000.16) (12,017.00)
(580,996.70)

1,503,566.79 57,914,339.49
535,733.84 480,019.00
60,433,659.12

3,398.21 2,355,877.51
40,000.16 12,017.00
2,411,292.88

3,398.21 1,826,897.97
-
1,830,296.18

-

-

5,906,586.90

(1,224,016.10)

5,906,586.90

1,224,016.10

-

-

-

3,742,611.82

(950,467.18)

3,742,611.82

950,467.18

-

-

-

9,649,198.72

(2,174,483.28)

9,649,198.72

2,174,483.28

-

-

-

-

-

-

-

-

(continued)

97

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, 2013

Community Affairs, Department of
Regional Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Regional Services
Rental Housing Programs Federal Funds 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 Other Funds
Total Special Housing Initiatives
State Community Development Programs State Appropriation State General Funds 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
Agencies Attached for Administrative Purposes
Payments to Georgia Environmental Finance Authority State Appropriation State General Funds Other Funds
Payments to Georgia Regional Transportation Authority State Appropriation State General Funds

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

1,101,054.00
105,625.00 175,000.00
1,381,679.00

1,008,661.00
108,000.00 188,650.00
1,305,311.00

1,008,661.00
112,500.00 409,450.00
1,530,611.00

1,008,661.00
112,371.65 405,815.54
1,526,848.19

117,798,098.00 3,067,096.00
120,865,194.00

114,948,262.00 3,992,081.00
118,940,343.00

119,033,990.00 3,800,154.00
122,834,144.00

112,845,370.39 3,114,052.33
115,959,422.72

373,968.00 -
373,968.00

369,744.00 -
369,744.00

369,744.00 4,300.00
374,044.00

369,744.00 4,785.74
374,529.74

2,962,892.00
1,254,596.00 1,107,466.00
5,324,954.00

2,962,892.00
1,702,960.00 837,205.00
5,503,057.00

2,962,892.00
1,843,460.00 837,719.00
5,644,071.00

2,962,892.00
1,531,911.60 740,810.69
5,235,614.29

867,579.00 85,166.00
952,745.00

754,799.00 55,284.00
810,083.00

754,799.00 193,913.00
948,712.00

754,799.00 27,306.75
782,105.75

78,596,831.00
13,587.00 154,681.00
78,765,099.00

14,182,141.00
95,000.00 240,587.00
14,517,728.00

14,182,141.00
179,070.00 276,517.00
14,637,728.00

14,182,141.00
38,512.66 222,798.72
14,443,452.38

298,495.00 -
3,041,478.00

298,495.00
3,551,474.00

-
3,551,474.00

-
3,551,474.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
98

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-
(120,805.16) -
(120,805.16)

-
120,805.16 -
120,805.16

1,008,661.00
112,371.65 405,815.54
1,526,848.19

-
(128.35) (3,634.46)
(3,762.81)

1,007,424.96
112,371.65 405,815.54
1,525,612.15

1,236.04
128.35 3,634.46
4,998.85

1,236.04
-
1,236.04

17,580,308.24 -
17,580,308.24

(14,330.07) -
(14,330.07)

130,411,348.56 3,114,052.33
133,525,400.89

11,377,358.56 (686,101.67)
10,691,256.89

118,377,275.88 3,114,052.33
121,491,328.21

656,714.12 686,101.67
1,342,815.79

12,034,072.68 -
12,034,072.68

-

-

369,744.00

-

368,114.20

1,629.80

1,629.80

-

-

4,785.74

485.74

4,291.09

8.91

494.65

-

-

374,529.74

485.74

372,405.29

1,638.71

2,124.45

-

-

2,962,892.00

-

2,962,892.00

-

-

-

-

1,531,911.60

(311,548.40)

1,531,911.60

311,548.40

-

-

-

740,810.69

(96,908.31)

740,810.69

96,908.31

-

-

-

5,235,614.29

(408,456.71)

5,235,614.29

408,456.71

-

-

-

754,799.00

-

670,437.35

84,361.65

84,361.65

-

-

27,306.75

(166,606.25)

27,206.75

166,706.25

100.00

-

-

782,105.75

(166,606.25)

697,644.10

251,067.90

84,461.65

-
171.48 -
171.48

-
(171.48) -
(171.48)

14,182,141.00
38,512.66 222,798.72
14,443,452.38

-
(140,557.34) (53,718.28)
(194,275.62)

14,180,330.72
38,512.66 222,798.72
14,441,642.10

1,810.28
140,557.34 53,718.28
196,085.90

1,810.28
-
1,810.28

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3,551,474.00

-

3,551,474.00

-

-

(continued)

99

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, 2013

Community Affairs, Department of
Payments to OneGeorgia Authority State Appropriation State General Funds Other Funds
Total Payments to OneGeorgia Authority
Program Not Identified 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

44,806,042.00 186,000.00
44,992,042.00

9,215,902.00 178,902.00
9,394,804.00

9,215,902.00 178,902.00
9,394,804.00

9,215,902.00 29,489.53
9,245,391.53

-

-

-

-

-

-

-

-

-

-

-

-

$ 317,337,621.00 $ 224,990,515.00 $ 245,538,671.00 $ 233,243,137.47

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
100

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

9,215,902.00

-

9,215,902.00

-

-

-

-

29,489.53

(149,412.47)

29,489.53

149,412.47

-

-

-

9,245,391.53

(149,412.47)

9,245,391.53

149,412.47

-

263,524.66

(263,524.66)

-

-

-

-

-

-

-

-

-

-

-

-

263,524.66

(263,524.66)

-

-

-

-

-

$ 19,151,639.20 $

- $ 252,394,776.67 $ 6,856,105.67 $ 238,434,562.51 $ 7,104,108.49 $ 13,960,214.16

101

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Community Affairs, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

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

$

14.78 $

-$

(14.78) $

182,288.28

(182,288.28)

-

36,542.27

-

-

-

(36,542.27)

-
-
29.05

Total Building Construction

218,845.33

(182,288.28)

(36,557.05)

29.05

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

(1,971.56)

-

1,971.56

-

(182,357.65)

182,357.65

-

-

-

-

-

-

Total Coordinated Planning

(184,329.21)

182,357.65

1,971.56

-

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

(1,499.85)
(13,156.07)
15,329.08

-
13,156.07
-

1,499.85
-
(15,329.08)

996.06
-
-

Total Departmental Administration

673.16

13,156.07

(13,829.23)

996.06

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 Recovery Funds Not Specifically Identified Other Funds

6,756.25
1,441,665.42
56,825.29

-
(1,441,665.42)
-

(6,756.25)
-
(56,825.29)

(2,633.22)
(1,826,897.97)
-

Total Federal Community and Economic Development Programs

1,505,246.96

(1,441,665.42)

(63,581.54)

(1,829,531.19)

Homeownership Programs Federal Funds Federal Funds Not Specifically Identified Other Funds

-

-

-

-

(362.53)

-

362.53

-

Total Homeownership Programs

(362.53)

-

362.53

-

Local Assistance Grants State Appropriation State General Funds

-

-

-

2,595.99

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
102

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

1,348.04 $

1,348.04 $

-$

1,348.04 $

1,348.04

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

95.56

124.61

-

124.61

124.61

-

-

1,443.60

1,472.65

-

1,472.65

1,472.65

-

-

4,355.96

4,355.96

-

4,355.96

4,355.96

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,355.96

4,355.96

-

4,355.96

4,355.96

-

-

413.32

1,409.38

-

1,409.38

1,409.38

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

413.32

1,409.38

-

1,409.38

1,409.38

-

-

3,398.21

764.99

-

764.99

764.99

-

-

1,826,897.97

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,830,296.18

764.99

-

764.99

764.99

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,595.99

-

2,595.99

2,595.99

(continued)

103

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Community Affairs, Department of Regional Services
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 Year as Funds Available

Return of Fiscal Year 2012
Surplus

(56,070.82)
(120,805.16) -

-
120,805.16 -

56,070.82
-

Total Regional Services

(176,875.98)

120,805.16

56,070.82

Rental Housing Programs Federal Funds Federal Funds Not Specifically Identified Other Funds

17,580,308.24 (17.38)

(17,580,308.24) -

17.38

Total Rental Housing Programs

17,580,290.86

(17,580,308.24)

17.38

Research and Surveys State Appropriation State General Funds Other Funds

956.80 (30,000.00)

-

(956.80)

-

30,000.00

Total Research and Surveys

(29,043.20)

-

29,043.20

Special Housing Initiatives State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

-

-

-

-

-

-

-

-

-

Total Special Housing Initiatives

-

-

-

State Community Development Programs State Appropriation State General Funds Other Funds

167.24 79,887.50

-

(167.24)

-

(79,887.50)

Total State Community Development Programs

80,054.74

-

(80,054.74)

State Economic Development Program State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

3,128.92
171.48 (4,685.54)

-
(171.48) -

(3,128.92)
4,685.54

Total State Economic Development Program

(1,385.14)

(171.48)

1,556.62

Payments to Georgia Environmental Finance Authority State Appropriation State General Funds

-

-

-

Payments to Georgia Regional Transportation Authority State Appropriation State General Funds

-

-

-

Prior Year Adjustments
241.58 -
241.58
(1,228,543.05) -
(1,228,543.05)
1,191.22 -
1,191.22
-
(7.30) 7.00 (0.30)
-
-
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
104

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

-

-

1,236.04

1,477.62

-

-

-

-

-

-

-

-

-

-

1,236.04

1,477.62

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

1,477.62

1,477.62

-

-

-

-

-

-

-

1,477.62

1,477.62

-

-

12,034,072.68

10,805,529.63

10,805,529.63

-

10,805,529.63

-

-

-

-

-

-

-

-

-

12,034,072.68

10,805,529.63

10,805,529.63

-

10,805,529.63

-

-

1,629.80

2,821.02

-

2,821.02

2,821.02

-

-

494.65

494.65

-

494.65

494.65

-

-

2,124.45

3,315.67

-

3,315.67

3,315.67

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

84,361.65

84,354.35

-

84,354.35

84,354.35

-

-

100.00

107.00

-

107.00

107.00

-

-

84,461.65

84,461.35

-

84,461.35

84,461.35

-

-

1,810.28

1,810.28

-

1,810.28

1,810.28

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,810.28

1,810.28

-

1,810.28

1,810.28

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(continued)

105

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Community Affairs, Department of Payments to OneGeorgia Authority
State Appropriation State General Funds
Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

-

-

-

-

-

-

Total Payments to OneGeorgia Authority
Program Not Identified Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Program Not Identified

-
263,524.66 (79,887.50) 183,637.16

-
(263,524.66) -
(263,524.66)

-
79,887.50 79,887.50

Prior Year Adjustments
-
-

Budget Unit Totals

$ 19,176,752.15 $ (19,151,639.20) $

(25,112.95) $ (3,053,020.64)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
106

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

-

-

-

-

-

-

-

-

-

-

-

-

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$

-$

- $ 13,960,214.16 $ 10,907,193.52 $ 10,805,529.63 $

101,663.89 $ 10,907,193.52

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Unreserved, Undesignated
Surplus
Total Ending Fund Balance - June 30

$ 10,805,529.63 $ -
$ 10,805,529.63 $

- $ 10,805,529.63

101,663.89 101,663.89

101,663.89 $ 10,907,193.52

107

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, 2013

Community Health, Department of
Departmental Administration and Program Support State Appropriation State General Funds Federal Funds Medical Assistance Program State Children's Insurance Program Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Promote Health Information Technology Medical Assistance Program Other Funds
Total Departmental Administration and Program Support
Health Care Access and Improvement State Appropriation State General Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Promote Health Information Technology Medical Assistance Program Other Funds
Total Health Care Access and Improvement
Healthcare Facility Regulation State Appropriation State General Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified Other Funds
Total Healthcare Facility Regulation
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 Other Funds
Total Indigent Care Trust Fund
Medicaid: Aged, Blind and Disabled State Appropriation State General Funds Nursing Home Provider Fees Hospital Provider Payment 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 Medicaid: Aged, Blind and Disabled

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 67,136,937.00
231,288,579.00 23,036,955.00 652,490.00
583,731.00 686,408.00 23,956,230.00
347,341,330.00

$ 75,199,302.00
231,016,519.00 23,036,955.00 652,490.00
583,731.00 686,408.00 24,286,230.00
355,461,635.00

$ 75,199,302.00
264,895,456.00 23,036,955.00 6,796,601.00
235,731.00 1,494,100.00 19,346,600.00
391,004,745.00

$ 75,199,302.00
259,054,142.99 22,928,446.69 4,395,575.93
115,294.40 1,343,570.93 20,797,319.48
383,833,652.42

7,317,234.00
416,250.00 172,588.00
7,941,462.00 13,018,046.00
-
28,865,580.00

6,967,234.00
416,250.00 172,588.00
7,941,462.00 13,018,046.00
-
28,515,580.00

6,967,234.00
5,085,017.00
4,986,089.00 7,463,419.00
13,161.00
24,514,920.00

6,967,234.00
4,693,024.41
4,490,400.57 7,263,065.84
-
23,413,724.82

7,124,146.00
2,939,995.00 5,521,905.00
100,000.00
15,686,046.00

6,959,146.00
2,877,295.00 5,419,605.00
100,000.00
15,356,046.00

6,959,146.00
4,364,136.00 5,820,605.00
100,000.00
17,243,887.00

6,959,146.00
4,125,517.60 5,188,702.17
607,601.83
16,880,967.60

257,075,969.00 150,450,219.00 407,526,188.00

16,622,029.00 -
293,604,986.00 152,890,433.00 463,117,448.00

16,622,029.00 -
298,281,173.00 139,306,132.00 454,209,334.00

16,622,029.00 -
288,234,506.26 136,729,187.16 441,585,722.42

1,213,014,554.00 157,444,961.00 25,488,041.00
-
2,757,878,376.00 2,787,214.00
336,131,620.00
4,492,744,766.00

1,415,638,461.00 167,756,401.00 25,451,911.00
-
3,165,857,597.00 2,787,214.00
336,131,620.00
5,113,623,204.00

1,415,638,461.00 176,864,128.00 25,111,059.00
-
3,495,525,041.00 21,434,993.00
145,829.00 373,473,117.00
5,508,192,628.00

1,415,638,461.00 176,864,128.00 25,111,059.00
-
3,334,164,254.87 17,006,564.65
145,828.62 373,503,451.51
5,342,433,747.65

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
108

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

Or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

-

16,076,003.95

16,076,003.95

- $ 75,199,302.00 $

- $ 72,875,659.32 $ 2,323,642.68 $ 2,323,642.68

-

259,054,142.99

(5,841,313.01)

259,054,142.99

5,841,313.01

-

-

22,928,446.69

(108,508.31)

22,928,446.69

108,508.31

-

-

4,395,575.93

(2,401,025.07)

4,395,575.93

2,401,025.07

-

-

115,294.40

(120,436.60)

115,294.40

-

1,343,570.93

(150,529.07)

1,343,570.93

-

36,873,323.43

17,526,723.43

15,978,787.83

120,436.60 150,529.07 3,367,812.17

20,894,535.60

-

399,909,656.37

8,904,911.37

376,691,478.09

14,313,266.91

23,218,178.28

-
-
13,160.35
13,160.35

-
-
(13,160.35)
(13,160.35)

6,967,234.00
4,693,024.41
4,490,400.57 7,263,065.84
-
23,413,724.82

-
(391,992.59)
(495,688.43) (200,353.16)
(13,161.00)
(1,101,195.18)

6,747,688.10
4,693,024.41
4,490,400.57 7,263,065.84
-
23,194,178.92

219,545.90
391,992.59
495,688.43 200,353.16
13,161.00
1,320,741.08

219,545.90
-
-
219,545.90

-

-

6,959,146.00

-

6,535,684.93

423,461.07

423,461.07

-

-

4,125,517.60

(238,618.40)

4,125,517.60

238,618.40

-

-

-

5,188,702.17

(631,902.83)

5,188,702.17

631,902.83

-

-

-

607,601.83

507,601.83

100,000.00

-

507,601.83

-

-

16,880,967.60

(362,919.40)

15,949,904.70

1,293,982.30

931,062.90

2,572,314.04 2,572,314.04

-

16,622,029.00

-

16,622,028.96

-

-

-

-

-

288,234,506.26

-

139,301,501.20

(10,046,666.74) (4,630.80)

288,234,506.26 134,782,779.35

-

444,158,036.46

(10,051,297.54)

439,639,314.57

0.04 -
10,046,666.74 4,523,352.65
14,570,019.43

0.04 -
4,518,721.85 4,518,721.89

-

-

1,415,638,461.00

-

1,265,562,630.48

150,075,830.52

150,075,830.52

-

-

176,864,128.00

-

176,864,128.00

-

-

-

-

25,111,059.00

-

25,111,059.00

-

-

-

-

-

-

-

-

-

-

-

3,334,164,254.87

(161,360,786.13)

3,334,164,254.87

161,360,786.13

-

-

-

17,006,564.65

(4,428,428.35)

17,006,564.65

4,428,428.35

-

-

-

145,828.62

(0.38)

145,828.62

0.38

-

-

-

373,503,451.51

30,334.51

373,473,116.78

0.22

30,334.73

-

-

5,342,433,747.65

(165,758,880.35)

5,192,327,582.40

315,865,045.60

150,106,165.25

(continued)

109

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, 2013

Community Health, Department of
Medicaid: Low-Income Medicaid State Appropriation State General Funds Tobacco Settlement Funds Care Management Organization Hospital Provider Payment 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 Medicaid: Low-Income Medicaid
PeachCare State Appropriation State General Funds Care Management Organization Hospital Provider Payment Federal Funds State Children's Insurance Program Other Funds
Total PeachCare
State Health Benefit Plan Other Funds
Adolescent and Adult Health Promotion State Appropriation State General Funds
Adult Essential Health Treatment Services State Appropriation State General Funds
Emergency Preparedness/Trauma System Improvement State Appropriation State General Funds
Epidemiology State Appropriation State General Funds
Immunization State Appropriation State General Funds
Infant and Child Essential Health Treatment Services State Appropriation State General Funds

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

789,037,546.00 110,193,257.00
208,186,737.00
-
2,170,012,694.00 -
36,720,780.00
3,314,151,014.00

754,932,688.00 118,493,257.00
207,891,625.00
-
2,119,997,265.00 -
36,720,780.00
3,238,035,615.00

754,932,688.00 118,493,257.00
205,344,405.00
-
2,256,405,269.00 4,500,000.00
80,728,751.00 43,717,049.00
3,464,121,419.00

754,932,688.00 118,493,257.00
205,344,405.00
-
2,167,618,558.24 3,472,842.04
78,663,126.91 42,735,130.17
3,371,260,007.36

77,951,094.00 -
1,627,249.00
250,346,470.00 151,783.00
330,076,596.00

96,955,921.00 -
1,624,942.00
310,514,043.00 151,783.00
409,246,689.00

96,955,921.00 -
1,624,559.00
310,579,018.00 302,149.00
409,461,647.00

96,955,921.00 -
1,624,559.00
282,149,157.62 267,690.17
380,997,327.79

2,987,734,959.00

3,069,017,237.00

3,069,017,237.00

3,069,602,960.48

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Infant and Child Health Promotion State Appropriation State General Funds

-

-

-

-

Infectious Disease Control State Appropriation State General Funds

-

-

-

-

Injury Prevention State Appropriation State General Funds

-

-

-

-

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

110

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

Or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

754,932,688.00

-

742,121,457.18

12,811,230.82

12,811,230.82

-

-

118,493,257.00

-

118,493,257.00

-

-

-

-

-

-

-

-

-

-

-

205,344,405.00

-

205,344,405.00

-

-

-

-

-

-

-

-

-

-

-

2,167,618,558.24

(88,786,710.76)

2,167,618,558.24

88,786,710.76

-

-

-

3,472,842.04

(1,027,157.96)

3,472,842.04

1,027,157.96

-

-

-

78,663,126.91

(2,065,624.09)

78,663,126.91

2,065,624.09

-

-

-

42,735,130.17

(981,918.83)

42,716,910.35

1,000,138.65

18,219.82

-

-

3,371,260,007.36

(92,861,411.64)

3,358,430,556.72

105,690,862.28

12,829,450.64

-

-

96,955,921.00

-

86,718,557.31

10,237,363.69

10,237,363.69

-

-

-

-

-

-

-

-

-

1,624,559.00

-

1,624,559.00

-

-

-

-

282,149,157.62

(28,429,860.38)

282,149,157.62

28,429,860.38

-

-

-

267,690.17

(34,458.83)

267,690.17

34,458.83

-

-

-

380,997,327.79

(28,464,319.21)

370,759,964.10

38,701,682.90

10,237,363.69

-

-

3,069,602,960.48

585,723.48

2,834,175,054.26

234,842,182.74

235,427,906.22

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(continued)

111

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, 2013

Community Health, Department of State Appropriation State General Funds
Public Health Formula Grants to Counties State Appropriation State General Funds
Vital Records State Appropriation State General Funds
Agencies Attached for Administrative Purposes
Physician Workforce, Georgia Board for: Board Administration State Appropriation State General Funds
Physician Workforce, Georgia Board for: Graduate Medical Education State Appropriation State General Funds
Physician Workforce, Georgia Board for: Mercer School of Medicine Grant State Appropriation State General Funds
Physician Workforce, Georgia Board for: Morehouse School of Medicine Grant State Appropriation State General Funds
Physician Workforce, Georgia Board for: Physicians for Rural Areas State Appropriation State General Funds
Physician Workforce, Georgia Board for: Undergraduate Medical Education State Appropriation State General Funds
Georgia Composite Medical Board State Appropriation State General Funds Other Funds
Total Georgia Composite Medical Board
Medical Education Board, State State Appropriation State General Funds
Budget Unit Totals

Original Appropriation
-
685,128.00
8,917,518.00
20,969,911.00
10,671,474.00 830,000.00
2,731,636.00 2,046,154.00
100,000.00 2,146,154.00
$11,971,078,300.00

Amended Appropriation
-
678,277.00
8,708,629.00
20,969,911.00
10,671,474.00 830,000.00
2,647,228.00 2,002,998.00
100,000.00 2,102,998.00
$12,738,981,971.00

Final Budget
-
678,277.00
8,708,629.00
20,969,911.00
10,671,474.00 830,000.00
2,647,228.00 2,002,998.00
365,597.00 2,368,595.00
$13,384,639,931.00

Funds Current Year
Revenues -
678,277.00
8,708,629.00
20,969,911.00
10,671,474.00 830,000.00
2,647,228.00 2,002,998.00
350,357.62 2,353,355.62
$ 13,076,866,985.16

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
112

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

Or Adjustments

-

-

Total Funds Available
-

Variance Positive (Negative)
-

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

678,277.00

-

547,978.18

130,298.82

130,298.82

-

-

8,708,629.00

-

8,695,727.28

12,901.72

12,901.72

-

-

20,969,911.00

-

20,969,910.96

0.04

0.04

-

-

10,671,474.00

-

10,671,474.00

-

-

-

-

830,000.00

-

830,000.00

-

-

-

-

2,647,228.00

-

2,647,228.00

-

-

-

-

2,002,998.00

-

1,929,334.05

73,663.95

73,663.95

-

-

350,357.62

(15,239.38)

350,357.62

15,239.38

-

-

-

2,353,355.62

(15,239.38)

2,279,691.67

88,903.33

73,663.95

$ 18,661,478.34 $

-

-

(13,160.35) $13,095,515,303.15

-

-

$ (289,124,627.85) $12,657,810,043.85

$ 726,829,887.15

$ 437,705,259.30

113

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Community Health, Department of
Departmental Administration and Program Support State Appropriation State General Funds Federal Funds Medical Assistance Program State Children's Insurance Program Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Medical Assistance Program Promote Health Information Technology Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$ 23,177,802.17
-
20,763,824.53

$

-$

-

(16,076,003.95)

- $ 3,924,015.26

-

-

-

-

-

-

-

-

-

-

-

947,106.15

Total Departmental Administration and Program Support
Health Care Access and Improvement State Appropriation State General Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified Other Funds

43,941,626.70

(16,076,003.95)

808,928.49
694,166.09

-
(13,160.35)

-

4,871,121.41

-

136,669.51

-

-

-

-

-

-

Total Health Care Access and Improvement
Healthcare Facility Regulation State Appropriation State General Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified Other Funds

1,503,094.58
365,089.42 -
11,218.41

(13,160.35)
-

-

136,669.51

-

36,445.45

-

-

-

-

-

-

Total Healthcare Facility Regulation
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 Other Funds

376,307.83

-

1,533,069.39
0.44
2,572,314.04

-
-
(2,572,314.04)

-

36,445.45

-

-

-

-

-

-

-

41,332.66

Total Indigent Care Trust Fund
Medicaid: Aged, Blind and Disabled State Appropriation State General Funds Nursing Home Provider Fees Hospital Provider Payment 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

4,105,383.87

(2,572,314.04)

(72,422,320.72)

-

-

-

-

-

(0.17)

-

-

-

-

-

-

-

5,874,899.76

-

-

41,332.66

-

10,495,630.38

-

-

-

-

-

-

-

-

-

-

-

-

-

(2,820.62)

Total Medicaid: Aged, Blind and Disabled

(66,547,421.13)

-

-

10,492,809.76

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
114

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

- $ 2,323,642.68 $ 29,425,460.11 $

- $ 29,425,460.11 $ 29,425,460.11

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

20,894,535.60

26,529,462.33

21,938,097.33

4,591,365.00

26,529,462.33

-

-

23,218,178.28

55,954,922.44

21,938,097.33

34,016,825.11

55,954,922.44

-

-

219,545.90

1,165,143.90

-

1,165,143.90

1,165,143.90

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

681,005.74

681,005.74

-

681,005.74

-

-

219,545.90

1,846,149.64

681,005.74

1,165,143.90

1,846,149.64

-

-

423,461.07

824,995.94

-

824,995.94

824,995.94

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

507,601.83

518,820.24

518,820.24

-

518,820.24

-

-

931,062.90

1,343,816.18

518,820.24

824,995.94

1,343,816.18

-

-

0.04

1,533,069.43

1,533,069.43

-

1,533,069.43

-

-

-

0.44

0.44

-

0.44

-

-

-

-

-

-

-

-

-

4,518,721.85

4,560,054.51

4,560,054.51

-

4,560,054.51

-

-

4,518,721.89

6,093,124.38

6,093,124.38

-

6,093,124.38

-

-

150,075,830.52

88,149,140.18

-

88,149,140.18

88,149,140.18

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(0.17)

-

(0.17)

(0.17)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

30,334.73

5,902,413.87

5,902,413.87

-

5,902,413.87

-

-

150,106,165.25

94,051,553.88

5,902,413.87

88,149,140.01

94,051,553.88

(continued)

115

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Community Health, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Medicaid: Low-Income Medicaid State Appropriation State General Funds Tobacco Settlement Funds Care Management Organization Hospital Provider Payment 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

25,671,947.79

-

-

-

-

-

-

-

-

-

-

-

(4,558,411.75)

-

-

-

-

-

-

-

-

-

-

-

2,615,815.51

-

-

Total Medicaid: Low-Income Medicaid
PeachCare State Appropriation State General Funds Care Management Organization Hospital Provider Payment Federal Funds State Children's Insurance Program Other Funds

23,729,351.55

-

-

(5,213,869.48)

-

-

-

-

-

-

-

-

-

-

-

23,486.00

-

-

Total PeachCare
State Health Benefit Plan Other Funds
Adolescent and Adult Health Promotion State Appropriation State General Funds
Adult Essential Health Treatment Services State Appropriation State General Funds
Emergency Preparedness/Trauma System Improvement State Appropriation State General Funds
Epidemiology State Appropriation State General Funds
Immunization State Appropriation State General Funds
Infant and Child Essential Health Treatment Services State Appropriation State General Funds

(5,190,383.48)

-

-

(18,425,645.13)

-

-

4,010.06

-

-

(49,637.45)

-

-

16,903.16

-

-

(55,372.77)

-

-

753,778.02

-

-

813,222.58

-

-

Prior Year Adjustments
8,963,463.43 -
3.64 8,963,467.07
-
-
-
-
-
-
-
-

Infant and Child Health Promotion State Appropriation State General Funds

145,771.34

-

-

-

Infectious Disease Control State Appropriation State General Funds

1,138,809.80

-

-

-

Injury Prevention State Appropriation State General Funds

4,735.75

-

-

-

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

116

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

12,811,230.82

47,446,642.04

-

47,446,642.04

47,446,642.04

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(4,558,411.75)

-

(4,558,411.75)

(4,558,411.75)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

18,219.82

2,634,038.97

2,634,038.97

-

2,634,038.97

-

-

12,829,450.64

45,522,269.26

2,634,038.97

42,888,230.29

45,522,269.26

-

-

10,237,363.69

5,023,494.21

-

5,023,494.21

5,023,494.21

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

23,486.00

23,486.00

-

23,486.00

-

-

10,237,363.69

5,046,980.21

23,486.00

5,023,494.21

5,046,980.21

-

-

235,427,906.22

217,002,261.09

217,002,261.09

-

217,002,261.09

-

(4,010.06)

-

-

-

-

-

-

49,637.45

-

-

-

-

-

-

(16,903.16)

-

-

-

-

-

-

55,372.77

-

-

-

-

-

-

(753,778.02)

-

-

-

-

-

-

(813,222.58)

-

-

-

-

-

-

(145,771.34)

-

-

-

-

-

-

(1,138,809.80)

-

-

-

-

-

-

(4,735.75)

-

-

-

-

-

(continued)

117

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Community Health, Department of State Appropriation State General Funds
Public Health Formula Grants to Counties State Appropriation State General Funds
Vital Records State Appropriation State General Funds

Beginning Fund Balance/(Deficit)
July 1
10,768.63

Fund Balance Carried Over from
Prior Year as Funds Available
-

Return of Fiscal Year 2012
Surplus
-

(122,945.30)

-

-

268,948.27

-

-

Agencies Attached for Administrative Purposes

Physician Workforce, Georgia Board for: Board Administration

State Appropriation

State General Funds

171,621.80

-

-

Physician Workforce, Georgia Board for: Graduate Medical Education State Appropriation State General Funds

53,779.16

-

-

Physician Workforce, Georgia Board for: Mercer School of Medicine Grant State Appropriation State General Funds

-

-

-

Physician Workforce, Georgia Board for: Morehouse School of Medicine Grant State Appropriation State General Funds

62,903.96

-

-

Physician Workforce, Georgia Board for: Physicians for Rural Areas

State Appropriation

State General Funds

80.00

-

-

Physician Workforce, Georgia Board for: Undergraduate Medical Education State Appropriation State General Funds

-

-

-

Georgia Composite Medical Board State Appropriation State General Funds #No Connection

17,989.65

-

-

(3,076.10)

-

-

Total Georgia Composite Medical Board
Medical Education Board, State State Appropriation State General Funds

14,913.55

-

-

6,680.15

-

-

Prior Year Adjustments
-
13,079.27
20,000.00
-
-
7,920.60 3,076.10 10,996.70
-

Budget Unit Totals

$ (13,268,714.50) $ (18,661,478.34) $

- $ 24,585,921.83

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
118

Other Adjustments
-

Early Return of Fiscal Year 2013
Surplus

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

(10,768.63)

-

Ending Fund Balance/(Deficit)
June 30
-

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

122,945.30

-

-

-

-

-

-

(268,948.27)

-

-

-

-

-

-

-

130,298.82

314,999.89

-

314,999.89

314,999.89

-

-

12,901.72

86,680.88

-

86,680.88

86,680.88

-

-

0.04

0.04

-

0.04

0.04

-

-

-

62,903.96

-

62,903.96

62,903.96

-

-

-

80.00

-

80.00

80.00

-

-

-

-

-

-

-

-

-

73,663.95

99,574.20

-

99,574.20

99,574.20

-

-

-

-

-

-

-

-

-

73,663.95

99,574.20

-

99,574.20

99,574.20

-

-

-

6,680.15

-

6,680.15

6,680.15

$

- $ (2,928,992.09) $ 437,705,259.30 $ 427,431,996.20 $ 254,793,247.62 $ 172,638,748.58 $ 427,431,996.20

Summary of Ending Fund Balance Reserved
Other Reserves Indigent Care Trust Fund Medicaid Reserves Health Insurance Claims
Unreserved, Undesignated Surplus (Deficit)
Total Ending Fund Balance - June 30

$ 23,161,409.31 6,093,124.38 8,536,452.84
217,002,261.09
-
$ 254,793,247.62

$

-

-

-

-

172,638,748.58

$ 172,638,748.58

$ 23,161,409.31 6,093,124.38 8,536,452.84
217,002,261.09
172,638,748.58
$ 427,431,996.20

119

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, 2013

Corrections, Department of
Bainbridge Probation Substance Abuse Treatment Center State Appropriation State General Funds Other Funds
Total Bainbridge Probation Substance Abuse Treatment Center
County Jail Subsidy State Appropriation State General Funds Other Funds
Total County Jail Subsidy
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Detention Centers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Detention Centers
Food and Farm Operations State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Food and Farm Operations
Health State Appropriation State General Funds Other Funds
Total Health
Offender Management State Appropriation State General Funds 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

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 6,148,682.00 $ 6,141,694.00 $ 6,141,694.00 $ 6,141,694.00

7,046.00

7,046.00

71,922.00

71,920.33

6,155,728.00

6,148,740.00

6,213,616.00

6,213,614.33

9,596,724.00 -
9,596,724.00

10,435,407.00 15,515,680.00
25,951,087.00

10,435,407.00 -
10,435,407.00

10,435,407.00 -
10,435,407.00

36,067,108.00
70,555.00 598,273.00
36,735,936.00

36,310,917.00
70,555.00 -
36,381,472.00

36,310,917.00
292,824.00 1,966,321.00
38,570,062.00

36,310,917.00
292,823.16 1,971,565.94
38,575,306.10

28,399,203.00
252,380.00 466,491.00
29,118,074.00

28,414,344.00
450,000.00
28,864,344.00

28,414,344.00
611,145.00
29,025,489.00

28,414,344.00
735,548.94
29,149,892.94

27,519,049.00
1,069,721.00 200,000.00
28,788,770.00

27,484,110.00
751,721.00 -
28,235,831.00

27,484,110.00
791,736.00 1,689,015.00
29,964,861.00

27,484,110.00
586,647.90 1,692,110.53
29,762,868.43

201,493,766.00 5,390,000.00
206,883,766.00

200,355,083.00 390,000.00
200,745,083.00

200,355,083.00 14,768.00
200,369,851.00

200,355,083.00 14,767.19
200,369,850.19

42,320,127.00 30,000.00
42,350,127.00

42,329,833.00 30,000.00
42,359,833.00

42,329,833.00 659,559.00
42,989,392.00

42,329,833.00 659,558.66
42,989,391.66

4,796,705.00
7,500.00 405,000.00
5,209,205.00

2,900,150.00
405,000.00
3,305,150.00

2,900,150.00
88,141.00
2,988,291.00

2,900,150.00
88,137.92
2,988,287.92

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
120

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 6,141,694.00 $

- $ 5,661,392.42 $

480,301.58 $

480,301.58

-

-

71,920.33

(1.67)

71,920.33

1.67

-

-

-

6,213,614.33

(1.67)

5,733,312.75

480,303.25

480,301.58

1,100.00
1,100.00

(1,100.00)
(1,100.00)

10,435,407.00 -
10,435,407.00

-

7,448,914.00

2,986,493.00

2,986,493.00

-

-

-

-

-

7,448,914.00

2,986,493.00

2,986,493.00

-
414,681.42 1,425,803.44
1,840,484.86

-
(414,681.42) (1,425,802.85)
(1,840,484.27)

36,310,917.00
292,823.16 1,971,566.53
38,575,306.69

-
(0.84) 5,245.53
5,244.69

35,838,871.36
292,823.16 1,966,319.01
38,098,013.53

472,045.64
0.84 1.99
472,048.47

472,045.64
5,247.52
477,293.16

-

-

28,414,344.00

-

28,328,087.10

86,256.90

86,256.90

-

-

-

-

-

-

-

-

-

735,548.94

124,403.94

611,140.85

4.15

124,408.09

-

-

29,149,892.94

124,403.94

28,939,227.95

86,261.05

210,664.99

-

-

27,484,110.00

-

27,389,266.83

94,843.17

94,843.17

-

-

586,647.90

(205,088.10)

586,647.90

205,088.10

-

-

-

1,692,110.53

3,095.53

1,689,013.38

1.62

3,097.15

-

-

29,762,868.43

(201,992.57)

29,664,928.11

299,932.89

97,940.32

-

-

200,355,083.00

-

200,237,288.55

117,794.45

117,794.45

-

-

14,767.19

(0.81)

14,767.19

0.81

-

-

-

200,369,850.19

(0.81)

200,252,055.74

117,795.26

117,794.45

-

-

42,329,833.00

-

42,302,713.67

27,119.33

27,119.33

-

-

659,558.66

(0.34)

659,558.66

0.34

-

-

-

42,989,391.66

(0.34)

42,962,272.33

27,119.67

27,119.33

-

-

2,900,150.00

-

2,890,758.22

9,391.78

9,391.78

-

-

-

-

-

-

-

-

-

88,137.92

(3.08)

88,137.92

3.08

-

-

-

2,988,287.92

(3.08)

2,978,896.14

9,394.86

9,391.78

(continued)

121

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, 2013

Corrections, Department of
Private Prisons State Appropriation State General Funds
Total Private Prisons
Probation Supervision State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Probation Supervision
State Prisons State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total State Prisons
Transition Centers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Transition Centers
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

134,908,024.00 134,908,024.00

134,908,024.00 134,908,024.00

134,908,024.00 134,908,024.00

134,908,024.00 134,908,024.00

97,678,890.00 -
100,000.00
97,778,890.00

97,888,146.00 -
10,000.00
97,898,146.00

97,888,146.00 157,522.00 36,609.00
7,631,612.00
105,713,889.00

97,888,146.00 283,994.67 36,609.00
7,583,273.42
105,792,023.09

505,172,788.00
2,197,963.00 20,512,405.00
527,883,156.00

506,199,708.00
100,000.00 12,289,603.00
518,589,311.00

506,199,708.00
5,585,428.00 52,103,788.00
563,888,924.00

506,199,708.00
5,170,736.11 50,737,002.72
562,107,446.83

27,807,725.00
-
27,807,725.00

27,813,161.00
-
27,813,161.00

27,813,161.00
1,239,010.00 852,938.00
29,905,109.00

27,813,161.00
1,239,009.68 852,935.90
29,905,106.58

$ 1,153,216,125.00 $ 1,151,200,182.00 $ 1,194,972,915.00 $ 1,193,197,219.07

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
122

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

134,908,024.00

-

134,694,789.00

213,235.00

213,235.00

-

-

134,908,024.00

-

134,694,789.00

213,235.00

213,235.00

-

-

97,888,146.00

-

97,864,056.04

24,089.96

24,089.96

-

-

283,994.67

126,472.67

157,519.22

2.78

126,475.45

-

-

36,609.00

-

50,027.95

7,633,301.37

1,689.37

36,609.00 7,631,600.80

11.20

1,700.57

-

50,027.95

105,842,051.04

128,162.04

105,689,785.06

24,103.94

152,265.98

-
14,706.12 0.03
14,706.15

-
414,681.42 1,376,874.90
1,791,556.32

506,199,708.00
5,600,123.65 52,113,877.65
563,913,709.30

-
14,695.65 10,089.65
24,785.30

506,085,715.69
5,585,417.53 52,062,128.94
563,733,262.16

113,992.31
10.47 41,659.06
155,661.84

113,992.31
14,706.12 51,748.71
180,447.14

-
$ 1,856,291.01 $

-

27,813,161.00

-

1,239,009.68

-

852,935.90

-

29,905,106.58

- $ 1,195,053,510.08 $

-
(0.32) (2.10)
(2.42)

27,756,857.68
1,239,009.68 852,935.90
29,848,803.26

56,303.32
0.32 2.10
56,305.74

56,303.32
-
56,303.32

80,595.08 $ 1,190,044,260.03 $ 4,928,654.97 $ 5,009,250.05

123

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Corrections, Department of
Bainbridge Probation Substance Abuse Treatment Center State Appropriation State General Funds Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

57,988.29 $

-

-$ -

(57,988.29) $ -

10,558.80 -

Total Bainbridge Probation Substance Abuse Treatment Center
County Jail Subsidy State Appropriation State General Funds Other Funds

57,988.29
1,100.00

-
(1,100.00)

(57,988.29)
-

10,558.80
-

Total County Jail Subsidy
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

1,100.00

(1,100.00)

-

6,037,826.39
414,681.42 1,434,250.61

-
(414,681.42) (1,425,803.44)

(6,037,826.39)
(8,447.17)

-
74,790.06 -
2,691.50

Total Departmental Administration
Detention Centers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

7,886,758.42

(1,840,484.86)

(6,046,273.56)

75,314.02
-

-

(75,314.02)

-

-

-

-

77,481.56
(8,142.68) -
(124,408.09)

Total Detention Centers
Food and Farm Operations State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

75,314.02
96,921.30 -

-

(75,314.02)

(132,550.77)

-

(96,921.30)

-

-

-

-

-

-

-

Total Food and Farm Operations
Health State Appropriation State General Funds Other Funds

96,921.30
610,333.57 -

-

(96,921.30)

-

-

(610,333.57)

522,216.26

-

-

-

Total Health
Offender Management State Appropriation State General Funds Other Funds

610,333.57
5,791.77 4,826.84

-

(610,333.57)

522,216.26

-

(5,791.77)

1,445.60

-

(4,826.84)

-

Total Offender Management
Parole Revocation Centers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

10,618.61
30,959.08 -

-

(10,618.61)

-

(30,959.08)

-

-

-

-

1,445.60
(750.00) -

Total Parole Revocation Centers

30,959.08

-

(30,959.08)

(750.00)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
124

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

480,301.58 $

490,860.38 $

-$

490,860.38 $

490,860.38

-

-

-

-

-

-

-

-

-

480,301.58

490,860.38

-

490,860.38

490,860.38

-

-

2,986,493.00

2,986,493.00

-

2,986,493.00

2,986,493.00

-

-

-

-

-

-

-

-

-

2,986,493.00

2,986,493.00

-

2,986,493.00

2,986,493.00

-

-

472,045.64

546,835.70

-

546,835.70

546,835.70

-

-

-

-

-

-

-

-

-

5,247.52

7,939.02

7,938.40

0.62

7,939.02

-

-

477,293.16

554,774.72

7,938.40

546,836.32

554,774.72

-

-

86,256.90

78,114.22

-

78,114.22

78,114.22

-

-

-

-

-

-

-

-

-

124,408.09

-

-

-

-

-

-

210,664.99

78,114.22

-

78,114.22

78,114.22

-

-

94,843.17

94,843.17

-

94,843.17

94,843.17

-

-

-

-

-

-

-

-

-

3,097.15

3,097.15

-

3,097.15

3,097.15

-

-

97,940.32

97,940.32

-

97,940.32

97,940.32

-

-

117,794.45

640,010.71

-

640,010.71

640,010.71

-

-

-

-

-

-

-

-

-

117,794.45

640,010.71

-

640,010.71

640,010.71

-

-

27,119.33

28,564.93

-

28,564.93

28,564.93

-

-

-

-

-

-

-

-

-

27,119.33

28,564.93

-

28,564.93

28,564.93

-

-

9,391.78

8,641.78

-

8,641.78

8,641.78

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

9,391.78

8,641.78

-

8,641.78

8,641.78

(continued)

125

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Corrections, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Private Prisons State Appropriation State General Funds

11,329.10

-

(11,329.10)

Total Private Prisons
Probation Supervision State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds

11,329.10
154,899.60 -

-

(11,329.10)

-

(154,899.60)

-

-

-

-

-

-

Total Probation Supervision
State Prisons State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

154,899.60
655,426.80 14,706.12 1,208.79

-
(14,706.12)
(0.03)

(154,899.60)
(655,426.80) -
(1,208.76)

Total State Prisons
Transition Centers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

671,341.71
43,601.42 -

(14,706.15)
-

(656,635.56)
(43,601.42) -

Total Transition Centers
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

43,601.42 9,651,165.12

(1,856,291.01)

(43,601.42) (7,794,874.11)

6,193,137.51

-

-

Prior Year Adjustments
4.26 4.26
114,979.01 (126,475.45)
(11,496.44)
523,378.15 (14,706.12) (33,543.34) 475,128.69
12,352.28 -
12,352.28 954,390.24
-

Budget Unit Totals

$ 15,844,302.63 $ (1,856,291.01) $ (7,794,874.11) $

954,390.24

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
126

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

213,235.00

213,239.26

-

213,239.26

213,239.26

-

-

213,235.00

213,239.26

-

213,239.26

213,239.26

-

-

24,089.96

139,068.97

-

139,068.97

139,068.97

-

-

126,475.45

-

-

-

-

-

-

-

-

-

-

-

-

-

1,700.57

1,700.57

1,700.00

0.57

1,700.57

-

-

152,265.98

140,769.54

1,700.00

139,069.54

140,769.54

-

-

113,992.31

637,370.46

-

637,370.46

637,370.46

-

-

14,706.12

-

-

-

-

-

-

51,748.71

18,205.37

1,098.28

17,107.09

18,205.37

-

-

180,447.14

655,575.83

1,098.28

654,477.55

655,575.83

-

-

56,303.32

68,655.60

-

68,655.60

68,655.60

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

56,303.32

68,655.60

-

68,655.60

68,655.60

-

-

5,009,250.05

5,963,640.29

10,736.68

5,952,903.61

5,963,640.29

(431,864.52) $ (431,864.52) $

-

-

5,761,272.99

5,761,272.99

-

5,761,272.99

- $ 5,009,250.05 $ 11,724,913.28 $ 5,772,009.67 $ 5,952,903.61 $ 11,724,913.28

Summary of Ending Fund Balance Reserved
Inventories Other Reserves
Inmate Store Fund Insurance Claims Singletary Foundation Grant Telephone Commission Funds Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 5,761,272.99 $

- $ 5,761,272.99

2,984.14 5,242.97 1,700.00
809.57

-

2,984.14

-

5,242.97

-

1,700.00

-

809.57

-

5,952,903.61

5,952,903.61

$ 5,772,009.67 $ 5,952,903.61 $ 11,724,913.28

127

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, 2013

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 Recovery Funds Not Specifically Identified Other Funds
Total Military Readiness
Youth Educational Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Youth Educational Services
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 1,144,335.00 $ 1,072,166.00 $ 1,072,166.00 $ 1,072,166.00

594,059.00

672,334.00

666,390.00

658,738.16

1,738,394.00

1,744,500.00

1,738,556.00

1,730,904.16

4,710,472.00 41,523,275.00
31,368.00 6,448,566.00 52,713,681.00

4,475,276.00 63,865,953.00
7,641,586.00 75,982,815.00

4,475,276.00 62,199,848.00
6,495,823.00 73,170,947.00

4,475,276.00 62,010,976.46
6,376,693.54 72,862,946.00

3,246,522.00
9,266,416.00 -
12,512,938.00

3,246,522.00
9,968,000.00 -
13,214,522.00

3,246,522.00
9,965,626.00 2,625.00
13,214,773.00

3,246,522.00
9,952,181.87 2,624.83
13,201,328.70

$ 66,965,013.00 $ 90,941,837.00 $ 88,124,276.00 $ 87,795,178.86

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
128

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

28,248.79

28,248.79

- $ 1,072,166.00 $

-

686,986.95

-

1,759,152.95

- $ 1,053,823.79 $

20,596.95

665,206.69

20,596.95

1,719,030.48

18,342.21 $ 1,183.31 19,525.52

18,342.21 21,780.26 40,122.47

937,547.93
1,272,635.89 2,210,183.82

-

4,475,276.00

-

62,948,524.39

-

-

-

7,649,329.43

-

75,073,129.82

748,676.39
1,153,506.43 1,902,182.82

4,437,866.24 61,956,307.86
6,464,457.93 72,858,632.03

37,409.76 243,540.14
31,365.07 312,314.97

37,409.76 992,216.53
1,184,871.50 2,214,497.79

-
$ 2,238,432.61 $

-

3,246,522.00

-

9,952,181.87

-

2,624.83

-

13,201,328.70

-
(13,444.13) (0.17)
(13,444.30)

3,242,025.40
9,952,181.87 2,624.83
13,196,832.10

4,496.60
13,444.13 0.17
17,940.90

4,496.60
-
4,496.60

- $ 90,033,611.47 $ 1,909,335.47 $ 87,774,494.61 $ 349,781.39 $ 2,259,116.86

129

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Defense, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

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 Recovery Funds Not Specifically Identified Other Funds
Total Military Readiness
Youth Educational Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Youth Educational Services

$

100,608.06 $

- $ (100,608.06) $

28,248.79

(28,248.79)

-

128,856.85

(28,248.79)

(100,608.06)

2,301.55 -
2,301.55

91,760.40 937,547.01
1,272,651.61 2,301,959.02

(937,547.93)
(1,272,635.89) (2,210,183.82)

(91,760.40) 0.92 -
(15.72) (91,775.20)

13,760.84 0.06 (0.34)
13,760.56

19,271.82
-
19,271.82

-

(19,271.82)

11,430.04

-

-

-

-

-

-

-

(19,271.82)

11,430.04

Budget Unit Totals

$ 2,450,087.69 $ (2,238,432.61) $ (211,655.08) $

27,492.15

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
130

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

18,342.21 $

20,643.76 $

-$

20,643.76 $

20,643.76

-

-

21,780.26

21,780.26

21,780.26

-

21,780.26

-

-

40,122.47

42,424.02

21,780.26

20,643.76

42,424.02

-

-

37,409.76

51,170.60

-

51,170.60

51,170.60

-

-

992,216.53

992,216.59

992,216.53

0.06

992,216.59

-

-

-

-

-

-

-

-

-

1,184,871.50

1,184,871.16

1,184,871.50

(0.34)

1,184,871.16

-

-

2,214,497.79

2,228,258.35

2,177,088.03

51,170.32

2,228,258.35

-

-

4,496.60

15,926.64

-

15,926.64

15,926.64

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,496.60

15,926.64

-

15,926.64

15,926.64

$

-$

- $ 2,259,116.86 $ 2,286,609.01 $ 2,198,868.29 $

87,740.72 $ 2,286,609.01

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

$ 1,013,996.79 $
198,319.82 984,550.08
2,001.60
-
$ 2,198,868.29 $

- $ 1,013,996.79

-

198,319.82

-

984,550.08

-

2,001.60

87,740.72

87,740.72

87,740.72 $ 2,286,609.01

131

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, 2013

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 Recovery 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

$ 9,113,037.00 $ 9,109,077.00 $ 9,109,077.00 $ 9,109,077.00

500,857.00
9,613,894.00

500,857.00
9,609,934.00

332,660.00 541,559.00
9,983,296.00

332,659.42 541,559.00
9,983,295.42

49,434,372.00 -
1,827,835.00 51,262,207.00

50,971,047.00 -
1,827,835.00 52,798,882.00

50,971,047.00 2,582,767.00 125,157.00 2,634,423.00 56,313,394.00

50,971,047.00 2,580,450.89 125,157.00 2,634,423.52 56,311,078.41

833,275.00
515,429.00 1,348,704.00

832,678.00
515,429.00 1,348,107.00

832,678.00
27,932.00 522,150.00 1,382,760.00

832,678.00
27,931.84 522,150.00 1,382,759.84

$ 62,224,805.00 $ 63,756,923.00 $ 67,679,450.00 $ 67,677,133.67

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
132

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

-
-

38,214.37
38,214.37

- $ 9,109,077.00 $

-

332,659.42

-

541,559.00

-

9,983,295.42

- $ 9,106,845.29 $

(0.58) -
(0.58)

332,659.42 541,558.03
9,981,062.74

2,231.71 $
0.58 0.97 2,233.26

2,231.71
0.97 2,232.68

-

50,971,047.00

-

2,618,665.26

-

125,157.00

-

2,634,423.52

-

56,349,292.78

35,898.26
0.52 35,898.78

50,944,140.48 2,582,766.22 125,157.00 2,624,917.90 56,276,981.60

26,906.52 0.78 -
9,505.10 36,412.40

26,906.52 35,899.04
9,505.62 72,311.18

-
-

$

38,214.37 $

-

832,678.00

-

27,931.84

-

522,150.00

-

1,382,759.84

- $ 67,715,348.04 $

-
(0.16) -
(0.16)

831,177.21
27,931.84 520,714.29 1,379,823.34

35,898.04 $ 67,637,867.68 $

1,500.79 0.16
1,435.71 2,936.66
41,582.32 $

1,500.79 -
1,435.71 2,936.50
77,480.36

133

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Driver Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

Customer Service Support State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

$

6,197.15 $

0.66

-$
-

(6,197.15) $
(0.66)

228.50
-

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 Recovery Funds Not Specifically Identified Other Funds
Total License Issuance

6,197.81
6,278.82 38,214.37
330.97 44,824.16

-
(38,214.37)
(38,214.37)

(6,197.81)
(6,278.82) -
(330.97) (6,609.79)

228.50
10,092.15 -
142.97 10,235.12

Regulatory Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

848.58
327.06

-

(848.58)

-

-

-

(327.06)

28.77
15.77

Total Regulatory Compliance

1,175.64

-

(1,175.64)

44.54

Budget Unit Totals

$

52,197.61 $

(38,214.37) $

(13,983.24) $

10,508.16

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
134

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

2,231.71 $

2,460.21 $

-$

2,460.21 $

2,460.21

-

-

-

-

-

-

-

-

-

0.97

0.97

-

0.97

0.97

-

-

2,232.68

2,461.18

-

2,461.18

2,461.18

-

-

26,906.52

36,998.67

-

36,998.67

36,998.67

-

-

35,899.04

35,899.04

35,899.04

-

35,899.04

-

-

-

-

-

-

-

-

-

9,505.62

9,648.59

8,543.20

1,105.39

9,648.59

-

-

72,311.18

82,546.30

44,442.24

38,104.06

82,546.30

-

-

1,500.79

1,529.56

-

1,529.56

1,529.56

-

-

-

-

-

-

-

-

-

1,435.71

1,451.48

-

1,451.48

1,451.48

-

-

2,936.50

2,981.04

-

2,981.04

2,981.04

$

-$

-$

77,480.36 $

87,988.52 $

44,442.24 $

43,546.28 $

87,988.52

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves
Motorcycle Safety Revenue Unreserved, Undesignated
Surplus
Total Ending Fund Balance - June 30

$

35,899.04 $

-$

35,899.04

8,543.20

-

8,543.20

-

43,546.28

43,546.28

$

44,442.24 $

43,546.28 $

87,988.52

135

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, 2013

Early Care and Learning, Department of
Child Care Services State Appropriation State General Funds Federal Funds CCDF Mandatory & Matching Funds Child Care and Development Block Grant Other Funds
Total Child Care Services
Nutrition Federal Funds Federal Funds Not Specifically Identified
Pre-Kindergarten Program State Appropriation Lottery Proceeds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Pre-Kindergarten Program
Quality Initiatives Federal Funds Child Care and Development Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Quality Initiatives
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 55,459,608.00
175,360,143.00
2,515,000.00
233,334,751.00

$ 53,795,820.00
92,367,468.00 68,440,670.00
15,000.00
214,618,958.00

$ 53,795,820.00
99,455,145.00 49,587,076.00
13,759.00
202,851,800.00

$ 53,795,820.00
99,455,144.66 49,587,075.26
14,910.12
202,852,950.04

121,100,000.00

121,997,250.00

122,123,781.00

121,993,184.65

298,602,245.00
367,823.00 -
298,970,068.00

299,232,510.00
218,000.00 -
299,450,510.00

299,232,510.00
194,327.00 -
299,426,837.00

295,129,915.00
194,587.96 -
295,324,502.96

24,000,000.00 -
2,506,935.00 124,250.00
26,631,185.00

24,000,000.00 300,000.00
3,206,935.00 182,874.00
27,689,809.00

21,728,612.00 323,906.00
2,960,823.00 196,440.00
25,209,781.00

21,735,217.81 323,905.31
2,960,821.58 198,512.51
25,218,457.21

$ 680,036,004.00 $ 663,756,527.00 $ 649,612,199.00 $ 645,389,094.86

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
136

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 53,795,820.00 $

- $ 53,795,820.00 $

-$

-

-

-

99,455,144.66

(0.34)

99,455,134.66

10.34

10.00

-

-

49,587,075.26

(0.74)

49,587,075.26

0.74

-

-

-

14,910.12

1,151.12

13,758.21

0.79

1,151.91

-

-

202,852,950.04

1,150.04

202,851,788.13

11.87

1,161.91

130,594.38

-

122,123,779.03

(1.97)

122,123,779.03

1.97

-

-

-

295,129,915.00

(4,102,595.00)

293,939,677.58

5,292,832.42

1,190,237.42

-

-

194,587.96

260.96

194,325.46

1.54

262.50

-

-

-

-

-

-

-

-

-

295,324,502.96

(4,102,334.04)

294,134,003.04

5,292,833.96

1,190,499.92

400.00 -
400.00
$ 130,994.38 $

-

21,735,617.81

-

323,905.31

-

2,960,821.58

-

198,512.51

-

25,218,857.21

7,005.81 (0.69)
(1.42) 2,072.51
9,076.21

21,728,611.17 323,905.31
2,960,821.58 196,438.31
25,209,776.37

0.83

7,006.64

0.69

-

1.42

-

1.69

2,074.20

4.63

9,080.84

- $ 645,520,089.24 $ (4,092,109.76) $ 644,319,346.57 $ 5,292,852.43 $ 1,200,742.67

137

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Early Care and Learning, Department of
Child Care Services State Appropriation State General Funds Federal Funds CCDF Mandatory & Matching Funds Child Care and Development Block Grant Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

-$

-$

-$

-

2,686.05

-

-

-

-

-

-

-

(2,686.05)

-

Total Child Care Services
Nutrition Federal Funds Federal Funds Not Specifically Identified
Pre-Kindergarten Program State Appropriation Lottery Proceeds Federal Funds Federal Funds Not Specifically Identified Other Funds

2,686.05
130,594.38
4,584,530.19 -
1,607.73

-

(2,686.05)

(130,594.38)

-

-

(4,584,530.19)

-

-

-

(1,607.73)

-
-
582,988.19 -

Total Pre-Kindergarten Program
Quality Initiatives Federal Funds Child Care and Development Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds

4,586,137.92
400.00 -

-

(4,586,137.92)

(400.00)

-

-

-

-

-

-

-

582,988.19
-

Total Quality Initiatives

400.00

(400.00)

-

-

Budget Unit Totals

$ 4,719,818.35 $ (130,994.38) $ (4,588,823.97) $ 582,988.19

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
138

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

-$

-$

-$

-

-

-

10.00

10.00

10.00

-

10.00

-

-

-

-

-

-

-

-

-

1,151.91

1,151.91

-

1,151.91

1,151.91

-

-

1,161.91

1,161.91

10.00

1,151.91

1,161.91

-

-

-

-

-

-

-

-

(12,532.45)

1,190,237.42

1,760,693.16

-

-

262.50

262.50

-

-

-

-

-

(12,532.45)

1,190,499.92

1,760,955.66

-
262.50 -
262.50

1,760,693.16
-
1,760,693.16

1,760,693.16
262.50 -
1,760,955.66

-

-

7,006.64

7,006.64

7,006.64

-

7,006.64

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,074.20

2,074.20

-

2,074.20

2,074.20

-

-

9,080.84

9,080.84

7,006.64

2,074.20

9,080.84

$

-$

(12,532.45) $ 1,200,742.67 $ 1,771,198.41 $

7,279.14 $ 1,763,919.27 $ 1,771,198.41

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Unreserved, Undesignated
Surplus - Regular Surplus - Lottery for Education

$

7,279.14 $

-$

7,279.14

-

3,226.11

3,226.11

-

1,760,693.16

1,760,693.16

Total Ending Fund Balance - June 30

$

7,279.14 $ 1,763,919.27 $ 1,771,198.41

139

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, 2013

Economic Development, Department of
Business Recruitment and Expansion State Appropriation State General Funds
Departmental Administration State Appropriation State General Funds Other Funds
Total Departmental Administration
Film, Video and Music State Appropriation State General Funds
Georgia Council for the Arts State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Council for the Arts
Global Commerce State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Global Commerce
Innovation and Technology State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Federal Funds Not Specifically Identified
Total Innovation and Technology
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

$

-$

-$

-$

-

4,084,460.00 126.00
4,084,586.00

3,959,092.00 -
3,959,092.00

3,959,092.00 -
3,959,092.00

3,959,092.00 -
3,959,092.00

955,165.00

916,556.00

916,556.00

916,556.00

578,689.00
659,400.00 -
1,238,089.00

578,689.00
659,400.00 -
1,238,089.00

578,689.00
1,305,810.00 -
1,884,499.00

578,689.00
781,889.11 -
1,360,578.11

10,292,005.00
-
10,292,005.00

10,127,005.00
-
10,127,005.00

10,127,005.00
1,289,804.00 3,021,742.00
14,438,551.00

10,127,005.00
836,327.93 3,021,742.00
13,985,074.93

7,509,822.00 6,837,444.00
250,000.00
14,597,266.00

7,309,727.00 6,249,457.00
-
13,559,184.00

7,309,727.00 6,249,457.00
-
13,559,184.00

7,309,727.00 6,249,457.00
-
13,559,184.00

-

-

-

-

916,860.00 20,244.00
937,104.00

895,861.00 -
895,861.00

895,861.00 -
895,861.00

895,861.00 -
895,861.00

9,310,394.00 -
9,310,394.00

9,150,960.00 -
9,150,960.00

9,150,960.00 116,603.00
9,267,563.00

9,150,960.00 116,602.17
9,267,562.17

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
140

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

-$

-$

-$

-$

-$

-

-

-

3,959,092.00

-

3,958,265.81

826.19

826.19

-

-

-

-

-

-

-

-

-

3,959,092.00

-

3,958,265.81

826.19

826.19

-

-

916,556.00

-

916,239.79

316.21

316.21

-

-

578,689.00

-

577,769.92

919.08

919.08

-

-

781,889.11

(523,920.89)

781,889.11

523,920.89

-

-

-

-

-

-

-

-

-

-

1,360,578.11

(523,920.89)

1,359,659.03

524,839.97

919.08

-

-

10,127,005.00

-

10,124,858.55

2,146.45

2,146.45

-

-

836,327.93

(453,476.07)

836,327.93

453,476.07

-

-

-

3,021,742.00

-

3,021,740.93

1.07

1.07

-

-

13,985,074.93

(453,476.07)

13,982,927.41

455,623.59

2,147.52

-

-

7,309,727.00

-

7,309,252.72

474.28

474.28

-

-

6,249,457.00

-

6,249,457.00

-

-

-

-

-

-

-

-

-

-

-

13,559,184.00

-

13,558,709.72

474.28

474.28

-

-

-

-

-

-

-

-

-

895,861.00

-

895,214.26

646.74

646.74

-

-

-

-

-

-

-

-

-

895,861.00

-

895,214.26

646.74

646.74

-

-

9,150,960.00

-

9,149,732.04

1,227.96

1,227.96

-

-

116,602.17

(0.83)

116,602.17

0.83

-

-

-

9,267,562.17

(0.83)

9,266,334.21

1,228.79

1,227.96

(continued)

141

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, 2013

Economic Development, Department of
Agencies Attached for Administrative Purposes. Payments to Georgia Medical Center Authority
State Appropriation State General Funds
Other Funds
Total Payments to Georgia Medical Center Authority
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

132,481.00 43,150.00
175,631.00

122,097.00 -
122,097.00

122,097.00 -
122,097.00

122,097.00 -
122,097.00

$ 41,590,240.00 $ 39,968,844.00 $ 45,043,403.00 $ 44,066,005.21

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
142

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

122,097.00

-

122,097.00

-

-

-

-

-

-

-

-

-

-

-

122,097.00

-

122,097.00

-

-

$

-$

- $ 44,066,005.21 $ (977,397.79) $ 44,059,447.23 $

983,955.77 $

6,557.98

143

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Economic Development, Department of
Business Recruitment and Expansion State Appropriation State General Funds
Departmental Administration State Appropriation State General Funds Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

3,147.47 $

-$

(3,147.47) $

26,252.75

277.43 -

-

(277.43)

-

-

-

-

Total Departmental Administration
Film, Video and Music State Appropriation State General Funds
Georgia Council for the Arts State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Council for the Arts
Global Commerce State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Global Commerce
Innovation and Technology State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Federal Funds Not Specifically Identified

277.43
110.10
331.48 -
0.19 331.67
-
0.02 -

-

(277.43)

-

-

(110.10)

-

-

(331.48)

-

-

-

1,058.50

-

(0.19)

-

-

(331.67)

1,058.50

-

-

-

-

-

-

-

-

-

-

-

-

-

(0.02)

-

-

-

-

-

-

-

Total Innovation and Technology
International Relations and Trade State Appropriation State General Funds
Small and Minority Business Development State Appropriation State General Funds Other Funds

0.02
127.31
0.91 -

-

(0.02)

-

(127.31)

-

(0.91)

-

-

-
0.83
(0.10) -

Total Small and Minority Business Development
Tourism State Appropriation State General Funds Other Funds

0.91
2,778.03 700.54

-

(0.91)

(0.10)

-

(2,778.03)

8,234.58

-

(700.54)

-

Total Tourism

3,478.57

-

(3,478.57)

8,234.58

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
144

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

26,252.75 $

-$

26,252.75 $

26,252.75

-

-

826.19

826.19

-

826.19

826.19

-

-

-

-

-

-

-

-

826.19

826.19

-

826.19

826.19

-

-

316.21

316.21

-

316.21

316.21

-

-

919.08

919.08

-

919.08

919.08

-

-

-

1,058.50

1,058.50

-

1,058.50

-

-

-

-

-

-

-

-

-

919.08

1,977.58

1,058.50

919.08

1,977.58

-

-

2,146.45

2,146.45

-

2,146.45

2,146.45

-

-

-

-

-

-

-

-

-

1.07

1.07

-

1.07

1.07

-

-

2,147.52

2,147.52

-

2,147.52

2,147.52

-

-

474.28

474.28

-

474.28

474.28

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

474.28

474.28

-

474.28

474.28

-

-

-

0.83

-

0.83

0.83

-

-

646.74

646.64

-

646.64

646.64

-

-

-

-

-

-

-

-

646.74

646.64

-

646.64

646.64

-

-

1,227.96

9,462.54

-

9,462.54

9,462.54

-

-

-

-

-

-

-

-

1,227.96

9,462.54

-

9,462.54

9,462.54

(continued)

145

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Economic Development, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Agencies Attached for Administrative Purposes.
Payments to Georgia Medical Center Authority State Appropriation State General Funds Other Funds

-

-

-

-

-

-

Total Payments to Georgia Medical Center Authority

-

-

-

Prior Year Adjustments
-

Budget Unit Totals

$

7,473.48 $

-$

(7,473.48) $

35,546.56

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
146

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$

-$

-$

6,557.98 $

42,104.54 $

1,058.50 $

41,046.04 $

42,104.54

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Unreserved, Undesignated
Surplus
Total Ending Fund Balance - June 30

$

1,058.50 $

-

$

1,058.50

-

41,046.04

41,046.04

$

1,058.50 $

41,046.04 $

42,104.54

147

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, 2013

Education, Department of
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 Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Central Office
Charter Schools State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Charter Schools
Communities in Schools State Appropriation State General Funds
Curriculum Development State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Curriculum Development
Federal Programs State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified
Total Federal Programs
Georgia Learning Resources System (GLRS) Federal Funds Federal Funds Not Specifically Identified

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 7,650,509.00 $ 7,535,752.00 $ 7,535,752.00 $ 7,535,752.00

124,318.00 -

-

-

-

-

841,500.00

841,500.00

7,774,827.00

7,535,752.00

8,377,252.00

8,377,252.00

30,301,129.00 60,985,311.00
2,179,129.00
93,465,569.00

29,496,910.00 52,128,491.00
3,412,222.00 919,031.00
85,956,654.00

29,496,910.00 52,128,491.00 3,606,074.00 28,046,823.00
113,278,298.00

29,496,910.00 35,354,344.75
3,606,073.70 26,577,955.60
95,035,284.05

1,993,546.00 5,556,475.00 7,550,021.00

1,933,740.00 7,001,330.00 8,935,070.00

1,933,740.00 7,001,330.00 8,935,070.00

1,933,740.00 5,215,830.00 7,149,570.00

933,100.00

913,100.00

913,100.00

913,100.00

1,232,744.00
-
1,232,744.00

1,144,837.00
-
1,144,837.00

1,144,837.00
26,602.00 -
1,171,439.00

1,144,837.00
26,601.60 -
1,171,438.60

973,551,822.00
51,602,170.00 1,025,153,992.00

976,472,924.00 96,040,183.00 1,072,513,107.00

1,206,274,704.00
115,496,308.00 1,321,771,012.00

1,206,274,702.29
115,496,307.82 1,321,771,010.11

12,565,793.00

6,300,860.00

7,720,506.00

7,720,506.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
148

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 7,535,752.00 $

- $ 7,535,752.00 $

-$

-

-

-

-

-

-

-

-

-

-

841,500.00

-

841,500.00

-

-

-

-

8,377,252.00

-

8,377,252.00

-

-

1,468,862.71
1,468,862.71

-

29,496,910.00

-

29,496,607.65

302.35

-

35,354,344.75

(16,774,146.25)

35,354,344.75

16,774,146.25

-

3,606,073.70

-

28,046,818.31

(0.30) (4.69)

3,606,073.70 27,368,059.49

0.30 678,763.51

-

96,504,146.76

(16,774,151.24)

95,825,085.59

17,453,212.41

302.35 -
678,758.82
679,061.17

-

-

1,933,740.00

-

1,851,111.99

82,628.01

82,628.01

-

-

5,215,830.00

(1,785,500.00)

5,215,830.00

1,785,500.00

-

-

-

7,149,570.00

(1,785,500.00)

7,066,941.99

1,868,128.01

82,628.01

-

-

913,100.00

-

913,100.00

-

-

-
29,535.19
29,535.19

-

1,144,837.00

-

26,601.60

-

29,535.19

-

1,200,973.79

-
(0.40) 29,535.19
29,534.79

1,144,085.98
26,601.60 -
1,170,687.58

751.02
0.40 -
751.42

751.02
29,535.19
30,286.21

-

-

-

-

-

-

-

-

-

1,206,274,702.29

(1.71) 1,206,274,702.29

1.71

-

-

-

115,496,307.82

(0.18)

115,496,307.82

0.18

-

-

-

1,321,771,010.11

(1.89) 1,321,771,010.11

1.89

-

-

-

7,720,506.00

-

7,720,506.00

-

-

(continued)

149

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, 2013

Education, Department of
Georgia Virtual School State Appropriation State General Funds 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
Information Technology Services State Appropriation State General Funds
Non Quality Basic Education Formula Grants State Appropriation State General Funds
Nutrition State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Nutrition
Preschool Handicapped State Appropriation State General Funds
Pupil Transportation Other Funds
Quality Basic Education Equalization State Appropriation State General Funds
Quality Basic Education Equalization Special Project State Appropriation Revenue Shortfall Reserve for K-12 Needs
Quality Basic Education Local Five Mill Share State Appropriation State General Funds

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

4,705,955.00 1,018,214.00
5,724,169.00

4,564,742.00 1,371,025.00
5,935,767.00

4,564,742.00 3,150,000.00
7,714,742.00

4,564,742.00 3,065,726.65
7,630,468.65

144,000.00

144,000.00

144,000.00

144,000.00

959,839.00 -
959,839.00

939,814.00 -
939,814.00

939,814.00 14,987.00
954,801.00

939,814.00 1,000.00
940,814.00

3,321,803.00

3,321,803.00

3,321,803.00

3,321,803.00

6,462,668.00

6,424,355.00

6,424,355.00

6,424,355.00

22,593,223.00 574,888,212.00 597,481,435.00

22,593,223.00 574,888,212.00 597,481,435.00

22,593,223.00 619,532,140.00 642,125,363.00

22,593,223.00 619,532,139.96 642,125,362.96

28,412,355.00 -

28,412,355.00 -

28,412,355.00 -

28,412,355.00 -

436,158,587.00

436,158,587.00

436,158,587.00

436,158,587.00

-

-

-

-

(1,697,504,730.00) (1,704,005,354.00) (1,704,005,354.00) (1,704,005,354.00)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
150

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

4,564,742.00

-

4,563,482.00

1,260.00

1,260.00

-

-

3,065,726.65

(84,273.35)

3,065,726.65

84,273.35

-

-

-

7,630,468.65

(84,273.35)

7,629,208.65

85,533.35

1,260.00

-

-

144,000.00

-

144,000.00

-

-

13,986.54
13,986.54

-

939,814.00

-

14,986.54

-

954,800.54

(0.46)
(0.46)

939,814.00 1,487.41
941,301.41

13,499.59
13,499.59

13,499.13
13,499.13

-

-

3,321,803.00

-

3,321,704.97

98.03

98.03

-

-

6,424,355.00

-

6,420,148.00

4,207.00

4,207.00

-

-

22,593,223.00

-

22,592,190.00

1,033.00

1,033.00

-

-

619,532,139.96

(0.04)

619,532,139.96

0.04

-

-

-

642,125,362.96

(0.04)

642,124,329.96

1,033.04

1,033.00

-

-

28,412,355.00

-

28,412,355.00

-

-

4.00

-

4.00

4.00

-

-

4.00

-

-

436,158,587.00

-

436,158,586.00

1.00

1.00

-

-

-

-

-

-

-

-

- (1,704,005,354.00)

- (1,704,005,349.00)

(5.00)

(5.00)

(continued)

151

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, 2013

Education, Department of
Quality Basic Education Program State Appropriation State General Funds
Regional Education Service Agencies (RESAs) State Appropriation State General Funds
School Improvement State Appropriation State General Funds
Severely Emotional Disturbed (SED) State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Severely Emotional Disturbed (SED)
State Charter School Commission Administration State Appropriation State General Funds
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 Federal Funds Maternal and Child Health Services Block Grant Other Funds
Total State Schools
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
Total Testing
Tuition for Multi-handicapped State Appropriation State General Funds

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

8,183,012,037.00

8,350,249,357.00

8,350,249,357.00

8,350,249,357.00

8,510,812.00

8,425,704.00

8,425,704.00

8,425,704.00

5,199,064.00

5,105,485.00

5,105,485.00

5,105,485.00

62,113,005.00 2,972,895.00 65,085,900.00

62,113,005.00 7,908,992.00 70,021,997.00

62,113,005.00 12,352,418.00 74,465,423.00

62,113,005.00 12,352,417.00 74,465,422.00

-

130,000.00

130,000.00

130,000.00

8,497,963.00 16,458,804.00 24,956,767.00

8,097,963.00 3,958,342.00 12,056,305.00

8,097,963.00 18,571,224.00 26,669,187.00

8,097,963.00 18,571,223.59 26,669,186.59

24,244,124.00
1,423,122.00
25,667,246.00

24,229,158.00
1,423,122.00
25,652,280.00

24,229,158.00
19,630.00 6,948,058.00
31,196,846.00

24,229,158.00
19,630.00 2,909,566.76
27,158,354.76

14,059,152.00
16,012,923.00 -
30,072,075.00

13,848,265.00
16,012,923.00 -
29,861,188.00

13,848,265.00
18,243,979.00 5,522,390.00
37,614,634.00

13,848,265.00
18,243,979.00 5,522,390.00
37,614,634.00

13,479,209.00 16,681,802.00 30,161,011.00

13,479,209.00 10,390,857.00 23,870,066.00

13,479,209.00 14,125,315.00 27,604,524.00

13,479,209.00 14,125,315.00 27,604,524.00

1,551,946.00

1,551,946.00

1,551,946.00

1,551,946.00

Budget Unit Totals

$ 8,904,053,030.00 $ 9,085,036,470.00 $ 9,446,430,435.00 $ 9,422,265,165.72

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
152

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

8,350,249,357.00

-

8,349,356,443.74

892,913.26

892,913.26

-

-

8,425,704.00

-

8,425,689.00

15.00

15.00

-

-

5,105,485.00

-

5,105,484.54

0.46

0.46

-

-

62,113,005.00

-

62,085,443.00

27,562.00

27,562.00

-

-

12,352,417.00

(1.00)

12,352,417.00

1.00

-

-

-

74,465,422.00

(1.00)

74,437,860.00

27,563.00

27,562.00

-

-

130,000.00

-

129,658.17

341.83

341.83

-

-

8,097,963.00

-

8,097,963.00

-

-

-

-

18,571,223.59

(0.41)

18,571,223.59

0.41

-

-

-

26,669,186.59

(0.41)

26,669,186.59

0.41

-

-
4,038,191.16
4,038,191.16

-

24,229,158.00

-

19,630.00

-

6,947,757.92

-

31,196,545.92

-
(300.08)
(300.08)

24,228,834.99
19,630.00 3,127,663.61
27,376,128.60

323.01
3,820,394.39
3,820,717.40

323.01
3,820,094.31
3,820,417.32

-

-

13,848,265.00

-

13,847,802.00

463.00

463.00

-

-

18,243,979.00

-

18,243,979.00

-

-

-

-

5,522,390.00

-

5,522,390.00

-

-

-

-

37,614,634.00

-

37,614,171.00

463.00

463.00

-

-

13,479,209.00

-

13,479,208.20

0.80

0.80

-

-

14,125,315.00

-

14,125,315.00

-

-

-

-

27,604,524.00

-

27,604,523.20

0.80

0.80

$ 5,550,579.60 $

-

1,551,946.00

-

1,551,946.00

-

-

- $ 9,427,815,745.32 $ (18,614,689.68) $ 9,422,261,959.10 $ 24,168,475.90 $ 5,553,786.22

153

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Education, Department of
Agricultural Education 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 Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

30,726.65 $

-

-$
-

(30,726.65) $
-

24,432.83
-

Total Agricultural Education
Central Office State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds

30,726.65

-

1,649.23
-
1,499,409.05

-
-
(1,468,862.71)

(30,726.65)
(1,649.22) -
(30,546.34)

24,432.83
99,072.03 -
51,468.30

Total Central Office
Charter Schools State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified

1,501,058.28

(1,468,862.71)

220,991.73

-

-

-

(32,195.56)
(220,991.73) -

150,540.33
5,148.71 -

Total Charter Schools
Communities in Schools State Appropriation State General Funds
Curriculum Development State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Curriculum Development
Federal Programs State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified

220,991.73
74.02
27,248.13 -
29,535.19 56,783.32
-

-
-
(29,535.19) (29,535.19)
-

(220,991.73)
(74.02)
(27,248.13) -
(27,248.13)
-

5,148.71
470,649.96
44,943.06 -
(23,440.24) 21,502.82
925.36 -

Total Federal Programs
Georgia Learning Resources System (GLRS) Federal Funds Federal Funds Not Specifically Identified

-

-

-

925.36

-

-

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
154

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

24,432.83 $

-$

24,432.83 $

24,432.83

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

24,432.83

-

24,432.83

24,432.83

-

-

302.35

99,374.39

-

99,374.39

99,374.39

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

678,758.82

730,227.12

730,227.12

-

730,227.12

-

-

679,061.17

829,601.51

730,227.12

99,374.39

829,601.51

-

-

82,628.01

87,776.72

-

87,776.72

87,776.72

-

-

-

-

-

-

-

-

-

82,628.01

87,776.72

-

87,776.72

87,776.72

-

-

-

470,649.96

-

470,649.96

470,649.96

-

-

751.02

45,694.08

-

45,694.08

45,694.08

-

-

-

-

-

-

-

-

-

29,535.19

6,094.95

6,094.95

-

6,094.95

-

-

30,286.21

51,789.03

6,094.95

45,694.08

51,789.03

-

-

-

925.36

-

925.36

925.36

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

925.36

-

925.36

925.36

-

-

-

-

-

-

-

(continued)

155

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Education, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Georgia Virtual School State Appropriation State General Funds Other Funds

5,641.42 -

-

(5,641.42)

-

-

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

5,641.42
-
13,986.54

-
-
(13,986.54)

(5,641.42)
-
-

Total Governor's Honors Program
Information Technology Services State Appropriation State General Funds
Non Quality Basic Education Formula Grants State Appropriation State General Funds
Nutrition State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified

13,986.54 155,907.40 245,821.51
8,363.00 -

(13,986.54) -

(155,907.40) (245,821.51)
(8,363.00) -

Total Nutrition
Preschool Handicapped State Appropriation State General Funds
Pupil Transportation Other Funds
Quality Basic Education Equalization State Appropriation State General Funds
Quality Basic Education Equalization Special Project State Appropriation Revenue Shortfall Reserve for K-12 Needs
Quality Basic Education Local Five Mill Share State Appropriation State General Funds

8,363.00 330,604.85
4.00 8.00 1.00 34.00

(4.00) -

(8,363.00) (330,604.85)
(8.00) (1.00) (34.00)

Prior Year Adjustments
10,227.87 6,039.93 16,267.80
-
555.76 -
555.76
-
263,051.00
-
377,177.66 (4.00)
-
-
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
156

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

1,260.00

11,487.87

-

11,487.87

11,487.87

-

-

-

6,039.93

-

6,039.93

6,039.93

-

-

1,260.00

17,527.80

-

17,527.80

17,527.80

-

-

-

-

-

-

-

-

-

-

555.76

-

555.76

555.76

-

-

13,499.13

13,499.13

13,499.13

-

13,499.13

-

-

13,499.13

14,054.89

13,499.13

555.76

14,054.89

-

-

98.03

98.03

-

98.03

98.03

-

-

4,207.00

267,258.00

-

267,258.00

267,258.00

-

-

1,033.00

1,033.00

-

1,033.00

1,033.00

-

-

-

-

-

-

-

-

-

1,033.00

1,033.00

-

1,033.00

1,033.00

-

-

-

377,177.66

-

377,177.66

377,177.66

-

-

4.00

-

-

-

-

-

-

1.00

1.00

-

1.00

1.00

-

-

-

-

-

-

-

-

-

(5.00)

(5.00)

-

(5.00)

(5.00)

(continued)

157

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Education, Department of Quality Basic Education Program
State Appropriation State General Funds
Regional Education Service Agencies (RESAs) State Appropriation State General Funds
School Improvement State Appropriation State General Funds
Severely Emotional Disturbed (SED) State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

768,846.56

-

(768,846.56)

28,884.95

-

(28,884.95)

1,853.04

-

(1,853.04)

75,631.37 -

-

(75,631.37)

-

-

Total Severely Emotional Disturbed (SED)
State Charter School Commission Administration State Appropriation State General Funds
State Interagency Transfers State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified

75,631.37 -
763,015.40 -

-

(75,631.37)

-

-

-

(763,015.40)

-

-

Total State Interagency Transfers
State Schools State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Other Funds

763,015.40

-

15,522.36
4,038,191.16

-
(4,038,191.16)

(763,015.40)
(15,522.36) -

Total State Schools
Technology/Career Education State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

4,053,713.52

(4,038,191.16)

309,160.47

-

-

-

-

-

(15,522.36)
(309,160.47) -

Total Technology/Career Education

309,160.47

-

(309,160.47)

Prior Year Adjustments
139,188.15
0.76
75,201.57
38,445.51 -
38,445.51
-
602,348.12 -
602,348.12
4,897.74 -
898.00 5,795.74
431,737.76 -
431,737.76

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
158

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

-

-

892,913.26

1,032,101.41

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

1,032,101.41

1,032,101.41

-

-

15.00

15.76

-

15.76

15.76

-

-

0.46

75,202.03

-

75,202.03

75,202.03

-

-

27,562.00

66,007.51

-

66,007.51

66,007.51

-

-

-

-

-

-

-

-

-

27,562.00

66,007.51

-

66,007.51

66,007.51

-

-

341.83

341.83

-

341.83

341.83

-

-

-

602,348.12

-

602,348.12

602,348.12

-

-

-

-

-

-

-

-

-

-

602,348.12

-

602,348.12

602,348.12

-

-

323.01

5,220.75

-

5,220.75

5,220.75

-

-

-

-

-

-

-

-

3,820,094.31

3,820,992.31

3,820,992.31

-

3,820,992.31

-

-

3,820,417.32

3,826,213.06

3,820,992.31

5,220.75

3,826,213.06

-

-

463.00

432,200.76

-

432,200.76

432,200.76

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

463.00

432,200.76

-

432,200.76

432,200.76

(continued)

159

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Education, Department of Testing
State Appropriation State General Funds
Federal Funds Federal Funds Not Specifically Identified

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

691,031.26 -

-

(691,031.26)

-

-

Total Testing
Tuition for Multi-handicapped State Appropriation State General Funds

691,031.26 63,811.00

-

(691,031.26)

-

(63,811.00)

Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

9,325,953.29

(5,550,579.60)

(3,775,373.68)

16,128,786.09

-

-

Prior Year Adjustments
-
74,912.00 2,697,877.84
-

Budget Unit Totals

$ 25,454,739.38 $ (5,550,579.60) $ (3,775,373.68) $ 2,697,877.84

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
160

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

-

-

0.80

0.80

-

-

-

-

-

-

0.80

0.80

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

0.80

0.80

-

-

-

-

0.80

0.80

-
(8,839,948.28) $ (8,839,948.28) $

-

-

74,912.00

-

74,912.00

74,912.00

-

5,553,786.22

8,251,664.07

4,570,813.51

3,680,850.56

8,251,664.07

-

-

-

-

7,288,837.81

7,288,837.81

-

7,288,837.81

- $ 5,553,786.22 $ 15,540,501.88 $ 11,859,651.32 $ 3,680,850.56 $ 15,540,501.88

Summary of Ending Fund Balance

Reserved

Inventories

$ 7,288,837.81 $

- $ 7,288,837.81

Other Reserves

GA Partnership for Excellence in Education

160,143.08

-

160,143.08

Community Food Distribution

61,430.97

-

61,430.97

Partner Donation for Technology

5,431.32

-

5,431.32

Smarter Than A Fifth Grader

471,794.10

-

471,794.10

Gates Foundation-CCGPS

299,621.09

-

299,621.09

LUA Audit Costs

87,013.00

-

87,013.00

New Venture Fund-CSLC

75,000.00

-

75,000.00

US Senate Youth Program

13,499.13

-

13,499.13

NASBE - Early Child Education Network

3,000.00

-

3,000.00

NASBE - Obesity Prevention

6,094.95

-

6,094.95

Thinkfinity / Verizon

38,587.66

-

38,587.66

Smokey Powell Assistive Technology

Center

3,349,198.21

-

3,349,198.21

Unreserved, Undesignated

Surplus

-

3,680,850.56

3,680,850.56

Total Ending Fund Balance - June 30

$ 11,859,651.32 $ 3,680,850.56 $ 15,540,501.88

161

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, 2013

Employees' Retirement System of Georgia
Deferred Compensation Other Funds
Georgia Military Pension Fund State Appropriation State General Funds
Public School Employees Retirement System State Appropriation State General Funds
System Administration Other Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 3,346,650.00 $ 3,508,813.00 $ 3,508,813.00 $ 3,452,856.34

1,703,022.00

1,703,022.00

1,703,022.00

1,703,022.00

24,729,000.00

24,829,000.00

24,829,000.00

24,829,000.00

17,195,393.00

18,213,087.00

18,213,087.00

16,589,147.97

$ 46,974,065.00 $ 48,253,922.00 $ 48,253,922.00 $ 46,574,026.31

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
162

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 3,452,856.34 $

(55,956.66) $ 3,452,856.34 $

55,956.66 $

-

-

-

1,703,022.00

-

1,703,022.00

-

-

-

200.00

$

200.00 $

-

24,829,000.00

-

24,829,000.00

-

-

16,589,347.97

(1,623,739.03)

16,589,147.97

1,623,939.03

- $ 46,574,226.31 $ (1,679,695.69) $ 46,574,026.31 $ 1,679,895.69 $

200.00 200.00

163

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Employees' Retirement System of Georgia
Deferred Compensation Other Funds
Georgia Military Pension Fund State Appropriation State General Funds
Public School Employees Retirement System State Appropriation State General Funds
System Administration Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

-$

-$

-$

-

-

-

-

-

-

-

-

-

200.00

(200.00)

-

-

Budget Unit Totals

$

200.00 $

(200.00) $

-$

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
164

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

-$

-$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

200.00

200.00

200.00

-

200.00

$

-$

-$

200.00 $

200.00 $

200.00 $

-$

200.00

Summary of Ending Fund Balance Reserved
Other Reserves Administrative Costs of Retirement Plans $

200.00 $

-$

200.00

165

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, 2013

Forestry Commission, Georgia
Commission Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 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 Recovery 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 Recovery Funds Not Specifically Identified Other Funds
Total Forest Protection
Tree Seedling Nursery Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Tree Seedling Nursery
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 3,371,335.00 $ 3,315,445.00 $ 3,315,445.00 $ 3,315,445.00

42,400.00

48,800.00

135,955.00

135,952.03

66,288.00

76,288.00

112,357.00

112,356.03

3,480,023.00

3,440,533.00

3,563,757.00

3,563,753.06

2,132,169.00 3,331,476.00
1,052,832.00 6,516,477.00

2,081,487.00 3,565,275.00
1,077,732.00 6,724,494.00

2,081,487.00 4,883,472.00
175,201.00 984,297.00 8,124,457.00

2,081,487.00 4,883,464.11
175,200.96 984,294.73 8,124,446.80

24,937,379.00 2,246,681.00 4,656,312.00 31,840,372.00

24,590,089.00 2,246,681.00 4,656,312.00 31,493,082.00

24,590,089.00 3,945,808.00 13,872.00 5,669,417.00 34,219,186.00

24,590,089.00 3,945,801.35 13,871.90 5,669,414.82 34,219,177.07

133,717.00 1,073,363.00
1,207,080.00

133,717.00 1,073,363.00
1,207,080.00

124,666.00 1,083,608.00
1,208,274.00

124,663.49 1,083,607.25
1,208,270.74

$ 43,043,952.00 $ 42,865,189.00 $ 47,115,674.00 $ 47,115,647.67

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
166

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

- $ 3,315,445.00 $

- $ 3,249,093.39 $

66,351.61 $

66,351.61

-

-

135,952.03

(2.97)

135,952.03

2.97

-

-

-

112,356.03

(0.97)

105,937.87

6,419.13

6,418.16

-

-

3,563,753.06

(3.94)

3,490,983.29

72,773.71

72,769.77

-

-

2,081,487.00

-

1,966,135.96

115,351.04

115,351.04

-

-

4,883,464.11

(7.89)

4,883,464.11

7.89

-

-

-

175,200.96

(0.04)

175,200.96

0.04

-

-

-

984,294.73

(2.27)

982,583.10

1,713.90

1,711.63

-

-

8,124,446.80

(10.20)

8,007,384.13

117,072.87

117,062.67

-

-

24,590,089.00

-

23,957,809.42

632,279.58

632,279.58

-

-

3,945,801.35

(6.65)

3,945,801.35

6.65

-

-

-

13,871.90

(0.10)

13,871.90

0.10

-

-

-

5,669,414.82

(2.18)

5,496,888.47

172,528.53

172,526.35

-

-

34,219,177.07

(8.93)

33,414,371.14

804,814.86

804,805.93

-

-

124,663.49

(2.51)

124,663.49

2.51

-

-

-

1,083,607.25

(0.75)

1,078,245.62

5,362.38

5,361.63

-

-

1,208,270.74

(3.26)

1,202,909.11

5,364.89

5,361.63

$

-$

- $ 47,115,647.67 $

(26.33) $ 46,115,647.67 $ 1,000,026.33 $ 1,000,000.00

167

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Forestry Commission, Georgia
Commission Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

3.61 $

-

400.26

-$ -

(3.61) $ -
(400.26)

17.00 -

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 Recovery Funds Not Specifically Identified Other Funds

403.87
0.03 -
703.44

-

(403.87)

17.00

-

(0.03)

-

-

-

-

-

-

-

-

(703.44)

125.00

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 Recovery Funds Not Specifically Identified Other Funds

703.47
1,034.04

-

(703.47)

-

-

-

-

-

-

-

(1,034.04)

125.00
400.00 -
593.04

Total Forest Protection
Tree Seedling Nursery Federal Funds Federal Funds Not Specifically Identified Other Funds

1,034.04
-

-

(1,034.04)

-

-

-

-

993.04
17.00

Total Tree Seedling Nursery
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

2,141.38
213,381.49

-

-

17.00

-

(2,141.38)

1,152.04

-

-

-

Budget Unit Totals

$

215,522.87 $

-$

(2,141.38) $

1,152.04

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
168

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(17.00) $

66,351.61 $

66,351.61 $

-$

66,351.61 $

66,351.61

-

-

-

-

-

-

-

-

-

6,418.16

6,418.16

-

-

(17.00)

72,769.77

72,769.77

-

6,418.16

6,418.16

-

72,769.77

72,769.77

-

-

115,351.04

115,351.04

-

-

-

-

-

-

-

-

-

(125.00)

1,711.63

1,711.63

-

(125.00)

117,062.67

117,062.67

-

115,351.04

115,351.04

-

-

-

-

-

-

-

1,711.63

1,711.63

-

117,062.67

117,062.67

-

(400.00)

632,279.58

632,279.58

-

-

-

-

-

-

-

-

-

(593.04)

172,526.35

172,526.35

-

(993.04)

804,805.93

804,805.93

-

632,279.58

632,279.58

-

-

-

-

-

-

-

172,526.35

172,526.35

-

804,805.93

804,805.93

-

-

-

-

-

(17.00)

5,361.63

5,361.63

-

(17.00)

5,361.63

5,361.63

-

(1,152.04)

1,000,000.00

1,000,000.00

-

-

-

-

5,361.63

5,361.63

-

5,361.63

5,361.63

-

1,000,000.00

1,000,000.00

(15,261.67)

$

(15,261.67) $

-

-

198,119.82

198,119.82

-

198,119.82

(1,152.04) $ 1,000,000.00 $ 1,198,119.82 $

198,119.82 $ 1,000,000.00 $ 1,198,119.82

Summary of Ending Fund Balance Reserved
Inventories Unreserved, Undesignated
Surplus
Total Ending Fund Balance - June 30

$

198,119.82 $

-$

198,119.82

-

1,000,000.00

1,000,000.00

$

198,119.82 $ 1,000,000.00 $ 1,198,119.82

169

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, 2013

Governor, Office of the
Certification State Appropriation State General Funds Other Funds
Total Certification
Governor's Emergency Fund State Appropriation State General Funds
Governor's Office State Appropriation State General Funds Other Funds
Total Governor's Office
Governor's Office of Planning and Budget State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Governor's Office of Planning and Budget
Agencies Attached for Administrative Purposes
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
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 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 Recovery Funds Not Specifically Identified Other Funds
Total Children and Families, Governor's Office for

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$

-$

-$

-$

-

-

-

-

-

-

-

-

-

22,578,261.00

20,233,401.00

-

-

5,987,885.00 100,000.00
6,087,885.00

5,864,805.00 100,000.00
5,964,805.00

6,358,542.00 1,750,000.00
8,108,542.00

6,358,542.00 959,681.46
7,318,223.46

8,043,611.00 -
8,043,611.00

7,840,179.00 -
7,840,179.00

7,840,179.00 215,380.00
208,800,000.00 599,661.00
217,455,220.00

7,840,179.00 205,195.64
89,656,412.31 587,501.43
98,289,288.38

841,704.00
89,558.00 25.00
931,287.00

806,769.00
89,558.00 25.00
896,352.00

806,769.00
147,000.00 25.00
953,794.00

806,769.00
136,681.24 -
943,450.24

2,906,072.00
-
3,814,350.00 4,401,246.00
2,500,000.00
13,621,668.00

2,859,041.00
-
200,470.00 3,814,350.00 4,401,246.00
-
11,275,107.00

2,859,041.00
2,708,925.00
200,470.00 3,879,214.00 16,188,905.00
132,340.00 12,310,667.00
38,279,562.00

2,859,041.00
5,312.95
3,599,596.65 10,268,612.47
132,339.99 12,299,154.20
29,164,057.26

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
170

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

-$

-$

-$

-$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

6,358,542.00

-

6,283,493.98

75,048.02

75,048.02

-

-

959,681.46

(790,318.54)

954,467.18

795,532.82

5,214.28

-

-

7,318,223.46

(790,318.54)

7,237,961.16

870,580.84

80,262.30

-

-

7,840,179.00

-

7,826,921.10

13,257.90

13,257.90

-

-

205,195.64

(10,184.36)

205,195.64

10,184.36

-

-

-

89,656,412.31

(119,143,587.69)

89,656,412.31

119,143,587.69

-

-

-

587,501.43

(12,159.57)

581,511.37

18,149.63

5,990.06

-

-

98,289,288.38

(119,165,931.62)

98,270,040.42

119,185,179.58

19,247.96

-
2,708,924.59
2,708,924.59

-

806,769.00

-

805,042.88

-

136,681.24

(10,318.76)

136,681.24

-

-

(25.00)

-

-

943,450.24

(10,343.76)

941,724.12

-

2,859,041.00

-

2,279,394.89

-

2,714,237.54

5,312.54

454,852.81

-

-

(200,470.00)

-

-

3,599,596.65

(279,617.35)

3,599,596.65

-

10,268,612.47

(5,920,292.53)

10,268,612.47

-

132,339.99

-

12,299,154.20

(0.01) (11,512.80)

132,339.99 12,172,803.09

-

31,872,981.85

(6,406,580.15)

28,907,599.90

1,726.12 10,318.76
25.00 12,069.88
579,646.11 2,254,072.19
200,470.00 279,617.35 5,920,292.53
0.01 137,863.91 9,371,962.10

1,726.12 -
1,726.12
579,646.11 2,259,384.73
126,351.11
2,965,381.95 (continued)

171

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, 2013

Governor, Office of the
Georgia Emergency Management Agency State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Fund Prior Year Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Electricity Delivery and Energy Reliability Other Funds
Total Georgia Emergency Management Agency
Georgia Commission on Equal Opportunity State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Commission on Equal Opportunity
Georgia Council for the Arts State Appropriation State General Funds Other Funds
Total Georgia Council for the Arts
Georgia Professional Standards Commission State Appropriation State General Funds Federal Funds Child Care and Development Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Georgia Professional Standards Commission
Governor's Office of Consumer Protection State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Governor's Office of Consumer Protection
Governor's Office of Workforce Development Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Governor's Office of Workforce Development

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

2,108,027.00 -
29,703,182.00 -
807,856.00 32,619,065.00

2,062,867.00 -
29,703,182.00 -
807,856.00 32,573,905.00

2,072,867.00 18,140,186.00 82,312,305.00
19,554.00 1,306,931.00 103,851,843.00

2,072,867.00 -
76,634,638.16 19,554.00
800,745.43 79,527,804.59

473,461.00
407,000.00 -
880,461.00

473,266.00
395,550.00 -
868,816.00

473,266.00
298,923.00 -
772,189.00

473,266.00
283,946.68 337.73
757,550.41

-

-

-

-

-

-

-

-

-

-

-

-

5,954,848.00
411,930.00
500.00
6,367,278.00

5,775,152.00
40,015.00 371,915.00
500.00
6,187,582.00

5,775,152.00
488,062.00 2,090,546.00
1,830,180.00 5,000.00
10,188,940.00

5,775,152.00
292,327.18 1,684,890.60
1,640,876.86 5,298.35
9,398,544.99

5,682,565.00
1,414,753.00
7,097,318.00

5,373,504.00
1,414,753.00
6,788,257.00

5,373,504.00
3,591.00 2,244,118.00
7,621,213.00

5,373,504.00
1,444,932.44
6,818,436.44

73,361,918.00 -
73,361,918.00

73,361,918.00 -
73,361,918.00

152,707,468.00 162,000.00
152,869,468.00

140,089,563.50 64,929.01
140,154,492.51

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
172

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

18,140,186.00
18,140,186.00

-

2,072,867.00

-

2,065,653.08

7,213.92

7,213.92

-

18,140,186.00

-

5,059,632.30

13,080,553.70

13,080,553.70

-

76,634,638.16

(5,677,666.84)

76,634,638.16

5,677,666.84

-

-

19,554.00

-

19,554.00

-

-

800,745.43

(506,185.57)

798,783.29

508,147.71

1,962.14

-

97,667,990.59

(6,183,852.41)

84,578,260.83

19,273,582.17

13,089,729.76

-
-
5,475.23 5,475.23
3,642.99 1,987,583.10 1,991,226.09
-

-

473,266.00

-

473,130.87

-

283,946.68

(14,976.32)

283,945.67

-

337.73

337.73

-

-

757,550.41

(14,638.59)

757,076.54

135.13
14,977.33 -
15,112.46

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5,775,152.00

-

292,327.18

-

1,684,890.60

-

1,640,876.86

-

10,773.58

-

9,404,020.22

-
(195,734.82) (405,655.40)
(189,303.14) 5,773.58
(784,919.78)

5,754,125.34
292,327.18 1,684,890.60
1,640,876.86 2,986.04
9,375,206.02

21,026.66
195,734.82 405,655.40
189,303.14 2,013.96
813,733.98

-

5,373,504.00

-

5,367,922.53

-

3,642.99

51.99

-

-

3,432,515.54

1,188,397.54

1,984,132.09

-

8,809,662.53

1,188,449.53

7,352,054.62

5,581.47
3,591.00 259,985.91
269,158.38

-

140,089,563.50

(12,617,904.50)

140,089,563.50

-

64,929.01

(97,070.99)

64,929.01

-

140,154,492.51

(12,714,975.49)

140,154,492.51

12,617,904.50 97,070.99
12,714,975.49

135.13 1.01
337.73 473.87
-
21,026.66 -
7,787.54 28,814.20
5,581.47 3,642.99 1,448,383.45 1,457,607.91
(continued)

173

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, 2013

Governor, Office of the
Office of the State Inspector General State Appropriation State General Funds
Student Achievement, Office of State Appropriation State General Funds American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Student Achievement, Office of
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

572,486.00

555,303.00

555,303.00

555,303.00

2,455,543.00
-
2,455,543.00

2,382,499.00
-
2,382,499.00

2,382,499.00
17,946,796.00 296,121.00
20,625,416.00

2,382,499.00
17,918,797.67 317,177.94
20,618,474.61

$ 174,616,781.00 $ 168,928,124.00 $ 561,281,490.00 $ 393,545,625.89

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
174

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

555,303.00

-

540,259.48

15,043.52

15,043.52

-
$ 22,845,811.91 $

-

2,382,499.00

-

17,918,797.67

-

317,177.94

-

20,618,474.61

-
(27,998.33) 21,056.94
(6,941.39)

2,225,771.04
17,918,797.67 289,412.19
20,433,980.90

156,727.96
27,998.33 6,708.81
191,435.10

156,727.96
27,765.75
184,493.71

- $ 416,391,437.80 $ (144,890,052.20) $ 398,548,656.50 $ 162,732,833.50 $ 17,842,781.30

175

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Governor, Office of the
Certification State Appropriation State General Funds Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

9,833.21 $

(5,385.57)

-$ -

(9,833.21) $ 5,385.57

193.76 -

Total Certification
Governor's Emergency Fund State Appropriation State General Funds
Governor's Office State Appropriation State General Funds Other Funds

4,447.64
-
10,914.56 5,269.22

-

(4,447.64)

193.76

-

-

-

-

(10,914.56)

60,469.63

-

(5,269.22)

-

Total Governor's Office
Governor's Office of Planning and Budget State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds

16,183.78
6,266.77 -
(23,403.64)

-

(16,183.78)

60,469.63

-

(6,266.77)

(1,291.64)

-

-

-

-

-

-

-

23,403.64

-

Total Governor's Office of Planning and Budget
Agencies Attached for Administrative Purposes
Child Advocate, Office of the State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

(17,136.87)
69.47 -
168.27

-

17,136.87

(1,291.64)

-

(69.47)

13,061.05

-

-

-

-

(168.27)

-

Total Child Advocate, Office of the
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 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 Recovery Funds Not Specifically Identified Other Funds

237.74

-

114,794.03
2,708,924.59
-
50.78

-
(2,708,924.59)
-
-

(237.74)
(114,794.03) -
(50.78)

13,061.05
(127,611.34) 264,508.79
-

Total Children and Families, Governor's Office for

2,823,769.40

(2,708,924.59)

(114,844.81)

136,897.45

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
176

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

193.76 $

-$

193.76 $

193.76

-

-

-

-

-

-

-

-

-

-

193.76

-

193.76

193.76

-

-

-

-

-

-

-

-

-

75,048.02

135,517.65

-

135,517.65

135,517.65

-

-

5,214.28

5,214.28

-

5,214.28

5,214.28

-

-

80,262.30

140,731.93

-

140,731.93

140,731.93

-

-

13,257.90

11,966.26

-

11,966.26

11,966.26

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5,990.06

5,990.06

-

5,990.06

5,990.06

-

-

19,247.96

17,956.32

-

17,956.32

17,956.32

-

-

1,726.12

14,787.17

-

14,787.17

14,787.17

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,726.12

14,787.17

-

14,787.17

14,787.17

-

-

579,646.11

452,034.77

-

452,034.77

452,034.77

-

-

2,259,384.73

2,523,893.52

2,523,893.52

-

2,523,893.52

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

126,351.11

126,351.11

120,000.00

6,351.11

126,351.11

-

-

2,965,381.95

3,102,279.40

2,643,893.52

458,385.88

3,102,279.40

(continued)

177

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Governor, Office of the

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Georgia Emergency Management Agency State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Fund Prior Year Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Electricity Delivery and Energy Reliability Other Funds

247,996.91 18,140,186.00
8,572.13

(18,140,186.00)
-

(247,996.91) -
(8,572.13)

Total Georgia Emergency Management Agency
Georgia Commission on Equal Opportunity State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

18,396,755.04

(18,140,186.00)

597.81

-

(0.30)

-

2,635.08

-

(256,569.04)
(597.81) 0.30
(2,635.08)

Total Georgia Commission on Equal Opportunity
Georgia Council for the Arts State Appropriation State General Funds Other Funds

3,232.59
100.00 (0.04)

-

(3,232.59)

-

(100.00)

-

0.04

Total Georgia Council for the Arts
Georgia Professional Standards Commission State Appropriation State General Funds Federal Funds Child Care and Development Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds

99.96
7,810.59 -
7,160.83

-
(5,475.23)

(99.96)
(7,810.59) -
(1,685.60)

Total Georgia Professional Standards Commission
Governor's Office of Consumer Protection State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

14,971.42

(5,475.23)

6,670.28
3,642.99 2,041,424.39

-
(3,642.99) (1,987,583.10)

(9,496.19)
(6,670.28) -
(53,841.29)

Total Governor's Office of Consumer Protection
Governor's Office of Workforce Development Federal Funds Federal Funds Not Specifically Identified Other Funds

2,051,737.66

(1,991,226.09)

-

-

0.96

-

(60,511.57)
(0.96)

Total Governor's Office of Workforce Development

0.96

-

(0.96)

Prior Year Adjustments
9,713.38 2,218,320.91
42,885.55 2,270,919.84
-
-
503.62 -
(1,047.00) (543.38)
(89.60) -
50,722.12 50,632.52
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
178

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

7,213.92

16,927.30

-

-

-

13,080,553.70

15,298,874.61

15,297,264.61

-

-

-

-

-

-

-

-

-

-

-

(39,567.58)

1,962.14

5,280.11

-

-

(39,567.58)

13,089,729.76

15,321,082.02

15,297,264.61

16,927.30 1,610.00 5,280.11 23,817.41

16,927.30 15,298,874.61
5,280.11 15,321,082.02

-

-

135.13

135.13

-

(1.01)

1.01

0.00

-

-

337.73

337.73

-

(1.01)

473.87

472.86

-

135.13

135.13

-

-

0.00

-

337.73

337.73

-

472.86

472.86

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

21,026.66

21,530.28

-

21,530.28

21,530.28

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,047.00

7,787.54

7,787.54

6,631.19

1,156.35

7,787.54

-

1,047.00

28,814.20

29,317.82

6,631.19

22,686.63

29,317.82

-

-

5,581.47

5,491.87

-

-

-

3,642.99

3,642.99

3,642.99

-

(36,918.00)

1,448,383.45

1,462,187.57

1,426,259.58

-

(36,918.00)

1,457,607.91

1,471,322.43

1,429,902.57

5,491.87
35,927.99
41,419.86

5,491.87
3,642.99 1,462,187.57
1,471,322.43

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(continued)

179

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Governor, Office of the

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Office of the State Inspector General State Appropriation State General Funds
Student Achievement, Office of State Appropriation State General Funds American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds

0.76
7,304.05 -

-

(0.76)

-

(7,304.05)

-

-

-

-

Total Student Achievement, Office of

7,304.05

-

(7,304.05)

Prior Year Adjustments
6,279.27
40,796.23 -
40,796.23

Budget Unit Totals

$ 23,301,604.13 $ (22,845,811.91) $ (455,792.22) $ 2,577,414.73

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
180

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

15,043.52

21,322.79

-

21,322.79

21,322.79

-

-

156,727.96

197,524.19

150,000.00

47,524.19

197,524.19

-

-

-

-

-

-

-

-

-

27,765.75

27,765.75

27,765.75

-

27,765.75

-

-

184,493.71

225,289.94

177,765.75

47,524.19

225,289.94

$

-$

(75,439.59) $ 17,842,781.30 $ 20,344,756.44 $ 19,555,457.64 $

789,298.80 $ 20,344,756.44

Summary of Ending Fund Balance

Reserved

Federal Financial Assistance

$

3,642.99 $

Other Reserves

Georgia Emergency Management Agency

15,297,264.61

Governor's Office for Children and Families

2,643,893.52

Governor's Office of Consumer Protection

1,426,259.58

Professional Standards Commission

6,631.19

Governor's Office of Student Achievement

177,765.75

Unreserved, Undesignated

Surplus

-

Total Ending Fund Balance - June 30

$ 19,555,457.64 $

-
-
789,298.80
789,298.80

$

3,642.99

15,297,264.61 2,643,893.52 1,426,259.58 6,631.19 177,765.75

789,298.80

$ 20,344,756.44

181

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, 2013

Human Services, Department of
Adolescent and Adult Health Promotion State Appropriation Tobacco Settlement Funds
Adoptions Services State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adoptions Services
Adult Development Disability State Appropriation State General Funds
Adult Essential Health Treatment State Appropriation State General Funds Tobacco Settlement Funds
Total Adult Essential Health Treatment
Adult Forensic Services State Appropriation State General Funds
Adult Mental Health Services State Appropriation State General Funds
Adult Nursing Home Services State Appropriation State General Funds
After School Care Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified
Total After School Care
Child and Adolescent Mental Health State Appropriation State General Funds
Child Care Licensing State Appropriation State General Funds Federal Funds Foster Care Title IV-E
Total Child Care Licensing
Child Care Services State Appropriation State General Funds Federal Funds Child Care and Development Block Grant Federal Funds Not Specifically Identified Other Funds
Total Child Care Services

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$

$

$

$

34,257,279.00
16,400,000.00 37,903,665.00
46,500.00
88,607,444.00

34,257,279.00
16,400,000.00 37,049,931.00
46,500.00
87,753,710.00

34,257,279.00
14,587,692.00 38,698,641.00
45,658.00
87,589,270.00

34,257,279.00
14,582,691.44 38,690,188.91
49,500.00
87,579,659.35

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

15,500,000.00 150,000.00
15,650,000.00

15,500,000.00 191,720.00
15,691,720.00

15,169,550.00 191,855.00
15,361,405.00

15,169,549.19 191,848.76
15,361,397.95

-

-

-

-

1,581,992.00 638,414.00
2,220,406.00

1,534,531.00 619,263.00
2,153,794.00

1,534,531.00 536,126.00
2,070,657.00

1,534,531.00 536,125.98
2,070,656.98

-

-

-

-

-

9,082,178.00

45,511,778.00

45,511,777.58

-

-

9,224,587.00

9,224,579.36

-

-

-

-

-

9,082,178.00

54,736,365.00

54,736,356.94

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
182

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

$

$

$

$

$

$

-
2,317.00
-
2,317.00

-

34,257,279.00

-

14,582,691.44

-

38,692,505.91

-

49,500.00

-

87,581,976.35

-
(5,000.56) (6,135.09) 3,842.00
(7,293.65)

34,254,388.33
14,582,691.44 38,692,505.91
45,282.89
87,574,868.57

2,890.67
5,000.56 6,135.09
375.11
14,401.43

2,890.67
4,217.11
7,107.78

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

15,169,549.19

(0.81)

15,169,549.19

0.81

-

-

-

191,848.76

(6.24)

191,848.76

6.24

-

-

-

15,361,397.95

(7.05)

15,361,397.95

7.05

-

-

-

-

-

-

-

-

-

-

1,534,531.00

-

1,529,098.73

5,432.27

5,432.27

-

-

536,125.98

(0.02)

536,125.98

0.02

-

-

-

2,070,656.98

(0.02)

2,065,224.71

5,432.29

5,432.27

-
169,169.36
169,169.36

-

-

-

45,511,777.58

-

9,224,579.36

-

169,169.36

-

54,905,526.30

-
(0.42) (7.64) 169,169.36
169,161.30

-
45,511,777.58 9,224,579.36 -
54,736,356.94

-

-

0.42

-

7.64

-

-

169,169.36

8.06

169,169.36

(continued)

183

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, 2013

Human Services, Department of Child Support Services
State Appropriation State General Funds
Federal Funds Social Services Block Grant Federal Funds Not Specifically Identified
Other Funds
Total Child Support Services
Child Welfare Services State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Foster Care Title IV-E Medical Assistance Program Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Child Welfare Services
Child Welfare Services - Special Project Federal Funds Temporary Assistance for Needy Families Block Grant
Community Services Federal Funds Community Services Block Grant
Departmental Administration State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Community Services Block Grant Foster Care Title IV-E Low-Income Home Energy Assistance Medical Assistance Program Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Direct Care Support Services State Appropriation State General Funds 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 Other Funds
Total Elder Abuse Investigations and Prevention

Original Appropriation

Amended Appropriation

24,606,037.00
120,000.00 71,120,292.00
3,237,260.00
99,083,589.00

23,933,860.00
120,000.00 69,815,478.00 3,237,260.00
97,106,598.00

Final Budget

Funds
Current Year Revenues

23,933,860.00
84,448.00 78,293,303.00 3,217,785.00
105,529,396.00

23,933,860.00
84,447.56 77,993,942.72
3,207,717.30
105,219,967.58

92,366,911.00
-
32,844,033.00 327,806.00
8,264,167.00 80,600,000.00 29,441,489.00
8,652,208.00
252,686,570.00

92,366,911.00
-
29,203,771.00 159,050.00
9,089,845.00 80,600,000.00 28,676,636.00 8,612,489.00
248,898,658.00

92,366,911.00
424,903.00
26,798,601.00 208,083.00
9,305,428.00 79,644,368.00 25,520,595.00 9,804,542.00
244,073,431.00

92,366,911.00
-
26,798,583.10 208,078.23
9,305,423.07 79,639,356.66 25,520,527.61 10,118,327.95
243,957,207.62

250,000.00

250,000.00

250,000.00

250,000.00

17,189,183.00

15,884,951.00

17,894,245.00

17,893,857.66

37,586,501.00
-
92,976.00 5,697,821.00
200,000.00 4,548,902.00 2,539,375.00 8,095,249.00 23,580,352.00 15,288,067.00
98,957,109.00

36,827,399.00
-
92,976.00 5,590,134.00
200,000.00 4,437,952.00 2,539,375.00 8,095,249.00 24,758,293.00 15,288,067.00
99,157,311.00

36,827,399.00
50,000.00
209,781.00 5,386,050.00
468,758.00 3,519,610.00 2,852,643.00 9,400,768.00 29,963,064.00 13,828,402.00
102,506,475.00

36,827,399.00
-
209,779.05 5,319,110.50
467,238.46 2,564,482.99 2,687,586.74 9,226,721.47 30,379,120.13 13,941,326.47
101,622,764.81

-

-

-

-

-

-

-

-

-

-

-

-

14,212,422.00
2,279,539.00 793,894.00 -
17,785,855.00

14,156,603.00
2,279,539.00 793,894.00 -
17,730,036.00

14,156,603.00
2,603,757.00 1,058,622.00
406,506.00
18,225,488.00

14,156,603.00
2,603,756.20 844,300.29 171,210.00
17,775,869.49

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
184

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-
603,707.80
603,707.80

-

23,933,860.00

-

84,447.56

-

77,993,942.72

-

3,811,425.10

-

105,823,675.38

-
(0.44) (299,360.28) 593,640.10
294,279.38

23,933,858.36
84,447.56 77,993,942.72
3,217,785.00
105,230,033.64

1.64
0.44 299,360.28
-
299,362.36

1.64
593,640.10
593,641.74

-
424,903.47
819,261.83
1,244,165.30

-

92,366,911.00

-

424,903.47

-

26,798,583.10

-

208,078.23

-

9,305,423.07

-

79,639,356.66

-

25,520,527.61

-

10,937,589.78

-

245,201,372.92

-
0.47
(17.90) (4.77) (4.93)
(5,011.34) (67.39)
1,133,047.78
1,127,941.92

92,356,891.25
286,661.09
26,798,583.10 208,078.23
9,305,423.07 79,639,356.66 25,520,527.61
9,804,534.58
243,920,055.59

10,019.75
138,241.91
17.90 4.77 4.93
5,011.34 67.39 7.42
153,375.41

10,019.75
138,242.38
1,133,055.20
1,281,317.33

-

-

250,000.00

-

250,000.00

-

-

-

-

17,893,857.66

(387.34)

17,893,857.66

387.34

-

-
50,000.00
12,333.68 869,733.50
932,067.18

-

36,827,399.00

-

50,000.00

-

209,779.05

-

5,319,110.50

-

467,238.46

-

2,564,482.99

-

2,687,586.74

-

9,226,721.47

-

30,391,453.81

-

14,811,059.97

-

102,554,831.99

-
-
(1.95) (66,939.50)
(1,519.54) (955,127.01) (165,056.26) (174,046.53) 428,389.81 982,657.97
48,356.99

36,824,997.68
-
209,779.05 5,319,110.50
467,238.46 2,564,482.99 2,687,586.74 9,226,721.47 28,830,023.24 13,256,554.41
99,386,494.54

2,401.32
50,000.00
1.95 66,939.50
1,519.54 955,127.01 165,056.26 174,046.53 1,133,040.76 571,847.59
3,119,980.46

2,401.32
50,000.00
1,561,430.57 1,554,505.56
3,168,337.45

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-
235,295.53
235,295.53

-

14,156,603.00

-

2,603,756.20

-

844,300.29

-

406,505.53

-

18,011,165.02

-
(0.80) (214,321.71)
(0.47)
(214,322.98)

14,156,587.79
2,603,756.20 844,300.29 370,110.00
17,974,754.28

15.21
0.80 214,321.71 36,396.00
250,733.72

15.21
36,395.53
36,410.74 (continued)

185

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, 2013

Human Services, Department of 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
Other Funds
Total Elder Community Living Services
Elder Support Services State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified
Total Elder Support Services
Eligibility Determination State Appropriation State General Funds
Emergency Preparedness/Trauma State Appropriation State General Funds
Energy Assistance Federal Funds Low-Income Home Energy Assistance Other Funds
Total Energy Assistance
Epidemiology State Appropriation State General Funds
Family Violence Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Family Violence Services
Federal Eligibility Benefit Services State Appropriation State General Funds Federal Funds Community Services 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 Other Funds
Total Federal Eligibility Benefit Services

Original Appropriation

Amended Appropriation

66,713,041.00 5,073,877.00
13,765,259.00 3,761,430.00 23,908,635.00
-
113,222,242.00

64,074,385.00 5,073,877.00
13,765,259.00 3,761,430.00 23,890,113.00
-
110,565,064.00

Final Budget

Funds
Current Year Revenues

64,074,385.00 5,073,877.00
13,765,259.00 4,543,666.00 28,206,113.00
121,763.00
115,785,063.00

64,074,385.00 5,073,877.00
13,285,882.81 4,516,114.24
27,933,014.26 121,763.00
115,005,036.31

1,736,320.00 1,117,929.00
5,866,268.00
8,720,517.00

1,736,320.00 1,117,929.00
5,866,268.00
8,720,517.00

1,736,320.00 1,117,929.00
2,126,309.00 7,333,344.00
12,313,902.00

1,736,320.00 1,117,929.00
2,104,327.37 7,093,725.79
12,052,302.16

-

-

-

-

-

-

-

-

24,281,180.00 890,669.00
25,171,849.00

51,201,001.00 -
51,201,001.00

62,149,779.00 475,762.00
62,625,541.00

62,149,772.01 1,105,526.19
63,255,298.20

-

-

-

-

11,802,450.00 2,083,044.00 14,085,964.00

11,802,450.00 2,083,044.00 13,885,494.00

11,802,450.00 2,427,979.00 14,230,429.00

11,802,450.00 2,427,979.00 14,230,429.00

103,489,119.00
2,882,030.00
346,557.00 43,127,713.00 19,628,860.00 40,633,202.00 10,234,164.00
221,241,645.00

103,136,730.00
2,882,030.00
365,613.00 40,832,012.00 19,628,860.00 61,705,452.00 10,234,164.00
239,684,861.00

103,136,730.00
161,387.00 5,223,161.00
435,923.00 34,431,568.00 22,525,297.00 73,243,147.00 13,564,584.00
252,721,797.00

103,136,730.00
161,385.98 5,223,160.11
435,922.61 34,431,567.46 22,525,236.68 73,243,132.43 18,011,960.98
257,169,096.25

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
186

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-
968.78
968.78

-

64,074,385.00

-

5,073,877.00

-

13,285,882.81

-

4,516,114.24

-

27,933,014.26

-

122,731.78

-

115,006,005.09

-
(479,376.19) (27,551.76) (273,098.74) 968.78
(779,057.91)

64,073,843.46 5,073,876.72
13,285,882.81 4,516,114.24 27,933,014.26 121,763.00
115,004,494.49

541.54 0.28
479,376.19 27,551.76 273,098.74 -
780,568.51

541.54 0.28
968.78
1,510.60

-

-

1,736,320.00

-

1,736,320.00

-

-

-

-

1,117,929.00

-

1,117,929.00

-

-

-

-

2,104,327.37

(21,981.63)

2,104,327.37

21,981.63

-

-

-

7,093,725.79

(239,618.21)

7,093,725.79

239,618.21

-

-

-

12,052,302.16

(261,599.84)

12,052,302.16

261,599.84

-

-

-

-

-

-

-

-

-
36,869.37 36,869.37
-
-
429,362.25 429,362.25

-

-

30,485.55
30,485.55

62,149,772.01 1,172,881.11
63,322,653.12

-

-

-

11,802,450.00

-

2,427,979.00

-

14,230,429.00

-

103,136,730.00

-

161,385.98

-

5,223,160.11

-

435,922.61

-

34,431,567.46

-

22,525,236.68

-

73,243,132.43

-

18,441,323.23

-

257,598,458.50

-

-

(6.99) 697,119.11
697,112.12

62,149,772.01 475,762.00
62,625,534.01

-

-

-

11,802,450.00

-

2,427,979.00

-

14,230,429.00

-
(1.02) (0.89) (0.39) (0.54) (60.32) (14.57) 4,876,739.23
4,876,661.50

103,136,245.95
161,385.98 5,223,160.11
435,922.61 34,431,567.46 22,525,236.68 73,243,132.43 13,564,568.39
252,721,219.61

-
6.99 -
6.99
-
-
484.05 1.02 0.89 0.39 0.54
60.32 14.57 15.61 577.39

-
697,119.11 697,119.11
-
-
484.05 -
4,876,754.84 4,877,238.89
(continued)

187

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, 2013

Human Services, Department of Federal Fund Transfers to Other Agencies
Federal Funds Social Services Block Grant Temporary Assistance for Needy Families Block Grant
Total Federal Fund Transfers to Other Agencies
Food Stamp Eligibility and Benefits State Appropriation State General Funds
Immunization State Appropriation State General Funds
Infant and Child Essential Health State Appropriation State General Funds
Infectious Disease Control State Appropriation State General Funds
Out-of-Home Care State Appropriation State General Funds Federal Funds Foster Care Title IV-E Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified
Total Out-of-Home Care
Refugee Assistance Federal Funds Federal Funds Not Specifically Identified
Support for Needy Families - Basic Assistance State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant 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
Support for Needy Families - Work Assistance Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Support for Needy Families - Work Assistance
Vital Records State Appropriation State General Funds

Original Appropriation

Amended Appropriation

35,981,142.00 25,787,600.00
86,561,488.00

35,981,142.00 25,787,600.00
61,768,742.00

Final Budget

Funds
Current Year Revenues

33,595,453.00 25,787,600.00
59,383,053.00

33,595,453.00 25,787,599.00
59,383,052.00

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

67,637,113.00
35,083,824.00 91,734,359.00
56,305.00
194,511,601.00

67,587,113.00
34,705,392.00 91,734,359.00
89,022.00
194,115,886.00

67,587,113.00
35,551,762.00 88,310,237.00
172,713.00
191,621,825.00

67,587,113.00
35,546,758.60 88,305,232.97
172,711.77
191,611,816.34

8,749,006.00

8,749,006.00

10,564,706.00

10,564,692.34

100,000.00
41,830,761.00 -
51,482,361.00

100,000.00
41,830,761.00 -
51,482,361.00

100,000.00
47,594,254.00 -
19,436.00
47,713,690.00

100,000.00
47,494,252.61 7,841.77
19,436.00
47,621,530.38

-

-

-

-

21,363,310.00 362,173.00 -
21,725,483.00

21,363,310.00 362,173.00 -
21,725,483.00

15,521,741.00 67,344.00 5,157.00
15,594,242.00

15,521,725.32 67,341.85 5,156.89
15,594,224.06

-

-

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
188

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

33,595,453.00

-

33,595,453.00

-

-

-

-

25,787,599.00

(1.00)

25,787,599.00

1.00

-

-

-

59,383,052.00

(1.00)

59,383,052.00

1.00

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

67,587,113.00

-

67,587,102.71

10.29

10.29

-

-

35,546,758.60

(5,003.40)

35,546,758.60

5,003.40

-

-

-

88,305,232.97

(5,004.03)

88,305,232.97

5,004.03

-

-

-

172,711.77

(1.23)

172,711.77

1.23

-

-

-

191,611,816.34

(10,008.66)

191,611,806.05

10,018.95

10.29

-

-

10,564,692.34

(13.66)

10,564,692.34

13.66

-

-

-

100,000.00

-

100,000.00

-

-

-

-

47,494,252.61

(100,001.39)

47,494,252.61

100,001.39

-

-

-

7,841.77

7,841.77

-

-

7,841.77

-

-

19,436.00

-

19,436.00

-

-

-

-

47,621,530.38

(92,159.62)

47,613,688.61

100,001.39

7,841.77

-

-

-

-

-

-

-

-

-

15,521,725.32

(15.68)

15,521,725.32

15.68

-

-

-

67,341.85

(2.15)

67,341.85

2.15

-

30,485.55

(30,485.55)

5,156.89

(0.11)

5,156.89

0.11

-

30,485.55

(30,485.55)

15,594,224.06

(17.94)

15,594,224.06

17.94

-

-

-

-

-

-

-

-

(continued)

189

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, 2013

Human Services, Department of Program Not Identified
State Appropriation State General Funds
Federal Funds Maternal and Child Health Services Block Grant TANF Unobligated Balance Federal Funds Not Specifically Identified
Other Funds
Total Program Not Identified

Original Appropriation

Amended Appropriation

-

-

-

-

-

-

-

-

-

-

-

-

Final Budget

Funds
Current Year Revenues

-

-

-

-

-

-

-

-

-

-

-

-

Agencies Attached for Administrative Purposes.

Council On Aging State Appropriation State General Funds

205,127.00

Family Connection State Appropriation State General Funds Federal Funds Medical Assistance Program

9,032,225.00 721,782.00

Total Family Connection

9,754,007.00

Georgia Vocational Rehabilitation Agency: Business Enterprise Program State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified

267,655.00 1,966,085.00

Total Georgia Vocational Rehabilitation Agency: Business Enterprise Program

2,233,740.00

Georgia Vocational Rehabilitation Agency: Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

1,401,526.00
2,335,411.00 -

Total Georgia Vocational Rehabilitation Agency: Departmental Administration

3,736,937.00

Georgia Vocational Rehabilitation Agency: Disability Adjudication Section Federal Funds Federal Funds Not Specifically Identified

55,598,820.00

Georgia Vocational Rehabilitation Agency: Georgia Industries for the Blind Other Funds

11,828,888.00

Georgia Vocational Rehabilitation Agency: Roosevelt Warm Springs Institute State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

5,484,053.00
6,989,289.00 18,893,087.00

Total Georgia Vocational Rehabilitation Agency: Roosevelt Warm Springs Institute

31,366,429.00

198,973.00
8,505,148.00 1,172,819.00 9,677,967.00
267,655.00 2,311,624.00 2,579,279.00
1,248,859.00 2,335,411.00
3,584,270.00
55,598,820.00 11,828,888.00
10,629,484.00 6,994,089.00
18,888,287.00 36,511,860.00

198,973.00
8,505,148.00 1,270,884.00 9,776,032.00
267,655.00 2,395,323.00 2,662,978.00
1,248,859.00 3,077,356.00
189,289.00 4,515,504.00
75,117,879.00 11,746,489.00
10,629,484.00 7,385,280.00
15,265,203.00 33,279,967.00

198,973.00
8,505,148.00 1,270,884.00 9,776,032.00
267,655.00 2,395,321.65 2,662,976.65
1,248,859.00 1,602,665.92
189,288.12 3,040,813.04
74,556,003.45 10,219,953.27
10,629,484.00 7,197,260.37
15,250,924.36 33,077,668.73

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
190

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

-

-

-

(95,663.09)

-

(95,663.09)

(95,663.09)

-

194,258.57

-

194,258.57

194,258.57

-

7,986,069.46

-

7,986,069.46

7,986,069.46

-

1,573,167.50

-

1,573,167.50

1,573,167.50

-

9,657,832.44

-

9,657,832.44

9,657,832.44

-

-

-

-

(95,663.09)

-

194,258.57

-

7,986,069.46

-

1,573,167.50

-

9,657,832.44

-

-

198,973.00

-

197,518.99

1,454.01

1,454.01

-

-

8,505,148.00

-

8,476,388.27

28,759.73

28,759.73

-

-

1,270,884.00

-

1,270,884.00

-

-

-

-

9,776,032.00

-

9,747,272.27

28,759.73

28,759.73

-

-

267,655.00

-

267,655.00

-

-

-

2,395,321.65

(1.35)

2,395,321.65

1.35

-

-

2,662,976.65

(1.35)

2,662,976.65

1.35

-

-

1,248,859.00

-

1,248,859.00

-

-

-

1,602,665.92

(1,474,690.08)

1,602,665.92

1,474,690.08

-

-

189,288.12

(0.88)

189,288.12

0.88

-

-

3,040,813.04

(1,474,690.96)

3,040,813.04

1,474,690.96

-

54,096.53

74,610,099.98

-

1,558,446.07

11,778,399.34

(507,779.02) 31,910.34

74,556,003.45 11,279,043.51

561,875.55 467,445.49

-

219,823.53

10,849,307.53

219,823.53

10,849,307.53

(219,823.53)

-

234,489.00

7,431,749.37

46,469.37

7,385,279.56

0.44

-

14,278.38

15,265,202.74

(0.26)

15,265,202.66

0.34

-

468,590.91

33,546,259.64

266,292.64

33,499,789.75

(219,822.75)

-
-
-
-
54,096.53
499,355.83
46,469.81
0.08
46,469.89 (continued)

191

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, 2013

Human Services, Department of

Original Appropriation

Georgia Vocational Rehabilitation Agency: Vocational Rehabilitation Program State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

13,031,299.00
65,667,153.00 806,216.00

Total Georgia Vocational Rehabilitation Agency: Vocational Rehabilitation Program

79,504,668.00

Budget Unit Totals

$ 1,532,130,928.00

Amended Appropriation
12,495,301.00 65,667,153.00
806,216.00
78,968,670.00 $ 1,554,556,098.00

Final Budget
13,481,140.00 73,347,259.00 2,219,352.00
89,047,751.00 $ 1,657,136,553.00

Funds Current Year
Revenues
13,481,140.00 73,135,317.91
2,170,319.48
88,786,777.39 $ 1,655,274,412.95

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
192

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

13,481,140.00

-

13,481,140.00

-

-

-

694,730.04

73,830,047.95

482,788.95

73,151,849.79

195,409.21

678,198.16

-

(966.93)

2,169,352.55

(49,999.45)

2,169,352.55

49,999.45

-

-

693,763.11

89,480,540.50

432,789.50

88,802,342.34

245,408.66

678,198.16

$ 13,342,240.56 $ 2,774,896.62 $ 1,671,391,550.13 $ 14,254,997.13 $ 1,649,580,246.21 $ 7,556,306.79 $ 21,811,303.92

193

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

Adolescent and Adult Health Promotion State Appropriation Tobacco Settlement Funds
Adoptions Services State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Adoptions Services
Adult Development Disability State Appropriation State General Funds
Adult Essential Health Treatment State Appropriation State General Funds Tobacco Settlement Funds
Total Adult Essential Health Treatment
Adult Forensic Services State Appropriation State General Funds
Adult Mental Health Services State Appropriation State General Funds
Adult Nursing Home Services State Appropriation State General Funds
After School Care Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified
Total After School Care
Child and Adolescent Mental Health State Appropriation State General Funds
Child Care Licensing State Appropriation State General Funds Federal Funds Foster Care Title IV-E
Total Child Care Licensing
Child Care Services State Appropriation State General Funds Federal Funds Child Care and Development Block Grant Federal Funds Not Specifically Identified Other Funds
Total Child Care Services

$

10,355.16 $

-$

(10,355.16) $

-

28,793.57
2,317.00
-
31,110.57

-
(2,317.00)
-
(2,317.00)

(28,793.57)
-
(28,793.57)

208,370.73
2,093.75
210,464.48

1,901.79

-

(1,901.79)

-

2,013.15 8,689.56
10,702.71

-

(2,013.15)

-

-

(8,689.56)

-

-

(10,702.71)

-

1,719.75

-

(1,719.75)

-

2,782.29

-

(2,782.29)

-

5,293.59

-

(5,293.59)

-

-

-

-

-

-

-

-

-

-

-

-

-

1,181.03

-

(1,181.03)

-

20,126.74 -
20,126.74

-

(20,126.74)

-

-

-

-

-

(20,126.74)

-

30,434.99
169,169.36
199,604.35

-
(169,169.36)
(169,169.36)

(30,434.99)
-
(30,434.99)

112.69
(154,125.02)
(154,012.33)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
194

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

-$

-$

-$

-

-

-

2,890.67

211,261.40

-

211,261.40

211,261.40

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,217.11

6,310.86

6,310.86

-

6,310.86

-

-

7,107.78

217,572.26

6,310.86

211,261.40

217,572.26

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5,432.27

5,432.27

-

5,432.27

5,432.27

-

-

-

-

-

-

-

-

-

5,432.27

5,432.27

-

5,432.27

5,432.27

-

-

-

112.69

-

112.69

112.69

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

169,169.36

15,044.34

15,044.34

-

15,044.34

-

-

169,169.36

15,157.03

15,044.34

112.69

15,157.03

(continued)

195

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Human Services, Department of Child Support Services
State Appropriation State General Funds
Federal Funds Social Services Block Grant Federal Funds Not Specifically Identified
Other Funds
Total Child Support Services
Child Welfare Services State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Foster Care Title IV-E Medical Assistance Program Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Child Welfare Services
Child Welfare Services - Special Project Federal Funds Temporary Assistance for Needy Families Block Grant
Community Services Federal Funds Community Services Block Grant
Departmental Administration State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Community Services Block Grant Foster Care Title IV-E Low-Income Home Energy Assistance Medical Assistance Program Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Direct Care Support Services State Appropriation State General Funds 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 Other Funds
Total Elder Abuse Investigations and Prevention

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

267,919.86
603,707.80
871,627.66

-
(603,707.80)
(603,707.80)

(267,919.86)
-
(267,919.86)

37,681.46
424,903.47
815,294.40
1,277,879.33

-
(424,903.47)
(819,261.83)
(1,244,165.30)

(37,681.46)
-
3,967.43
(33,714.03)

-

-

-

-

-

-

307,926.82
50,000.00
12,333.68 869,733.50
1,239,994.00

-
(50,000.00)
(12,333.68) (869,733.50)
(932,067.18)

(307,926.82)
-
-
(307,926.82)

78,607.06 (307,059.51)
(228,452.45)

-

(78,607.06)

-

307,059.51

-

228,452.45

32,442.31
235,295.53
267,737.84

-
(235,295.53)
(235,295.53)

(32,442.31)
-
(32,442.31)

Prior Year Adjustments
220,963.19 -
(593,640.03) (372,676.84)
163,931.14 -
203,873.84 367,804.98
-
-
135,621.31 -
1,323,650.32 165,242.31
1,624,513.94
-
202,028.60 -
(897.01) 201,131.59

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
196

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

-

-

1.64

220,964.83

-

-

-

-

-

-

-

-

-

-

593,640.10

0.07

-

-

593,641.74

220,964.90

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

220,964.83

220,964.83

-

-

-

-

-

-

-

0.07

0.07

-

220,964.90

220,964.90

-

-

10,019.75

173,950.89

-

173,950.89

173,950.89

-

-

138,242.38

138,242.38

138,242.38

-

138,242.38

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,133,055.20

1,336,929.04

1,336,929.04

-

1,336,929.04

-

-

1,281,317.33

1,649,122.31

1,475,171.42

173,950.89

1,649,122.31

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,401.32

138,022.63

-

138,022.63

138,022.63

-

-

50,000.00

50,000.00

50,000.00

-

50,000.00

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,561,430.57

2,885,080.89

2,885,080.89

-

2,885,080.89

-

-

1,554,505.56

1,719,747.87

1,719,747.87

-

1,719,747.87

-

-

3,168,337.45

4,792,851.39

4,654,828.76

138,022.63

4,792,851.39

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

15.21

202,043.81

-

202,043.81

202,043.81

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

36,395.53

35,498.52

35,498.52

-

35,498.52

-

-

36,410.74

237,542.33

35,498.52

202,043.81

237,542.33

(continued)

197

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Human Services, Department of 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
Other Funds
Total Elder Community Living Services
Elder Support Services State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Federal Funds Not Specifically Identified
Total Elder Support Services
Eligibility Determination State Appropriation State General Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

2,224,160.92 (21,443.07)
968.78
2,203,686.63

-
(968.78)
(968.78)

(2,224,160.92) 21,443.07
-
(2,202,717.85)

36,726.56 11,140.91
-
47,867.47

-

(36,726.56)

-

(11,140.91)

-

-

-

-

-

(47,867.47)

921.19

-

(921.19)

Prior Year Adjustments
(155,169.11) 39,088.57 2.60
(116,077.94)
(3,553.36) 1,561.21
(1,992.15)
-

Emergency Preparedness/Trauma State Appropriation State General Funds
Energy Assistance Federal Funds Low-Income Home Energy Assistance Other Funds
Total Energy Assistance
Epidemiology State Appropriation State General Funds
Family Violence Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Family Violence Services
Federal Eligibility Benefit Services State Appropriation State General Funds Federal Funds Community Services 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 Other Funds
Total Federal Eligibility Benefit Services

38,921.00
36,869.37 36,869.37
(358.83)
1.00 -
1.00
121,540.04 -
429,362.25 550,902.29

-
(36,869.37) (36,869.37)
-
-
(429,362.25) (429,362.25)

(38,921.00)
-
358.83
(1.00) -
(1.00)
(121,540.04) -
(121,540.04)

-
801.42 801.42
-
(38,049.79) -
(38,049.79)
560,991.74 -
565.00 561,556.74

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
198

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

-

-

541.54

(154,627.57)

-

-

0.28

39,088.85

-

-

-

-

-

-

-

-

-

-

-

-

-

-

968.78

971.38

-

-

1,510.60

(114,567.34)

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-
971.38
971.38

(154,627.57) 39,088.85
-
(115,538.72)

(154,627.57) 39,088.85
971.38
(114,567.34)

-

-

-

(3,553.36)

-

(3,553.36)

(3,553.36)

-

-

-

1,561.21

-

1,561.21

1,561.21

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(1,992.15)

-

(1,992.15)

(1,992.15)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

697,119.11

697,920.53

697,920.53

-

697,920.53

-

-

697,119.11

697,920.53

697,920.53

-

697,920.53

-

-

-

-

-

-

-

-

-

-

(38,049.79)

-

(38,049.79)

(38,049.79)

-

-

-

-

-

-

-

-

-

-

(38,049.79)

-

(38,049.79)

(38,049.79)

-

-

484.05

561,475.79

-

561,475.79

561,475.79

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,876,754.84

4,877,319.84

4,877,319.84

-

4,877,319.84

-

-

4,877,238.89

5,438,795.63

4,877,319.84

561,475.79

5,438,795.63

(continued)

199

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Human Services, Department of Federal Fund Transfers to Other Agencies
Federal Funds Social Services Block Grant Temporary Assistance for Needy Families Block Grant
Total Federal Fund Transfers to Other Agencies
Food Stamp Eligibility and Benefits State Appropriation State General Funds
Immunization State Appropriation State General Funds
Infant and Child Essential Health State Appropriation State General Funds
Infectious Disease Control State Appropriation State General Funds
Out-of-Home Care State Appropriation State General Funds Federal Funds Foster Care Title IV-E Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified
Total Out-of-Home Care
Refugee Assistance Federal Funds Federal Funds Not Specifically Identified
Support for Needy Families - Basic Assistance State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant 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
Support for Needy Families - Work Assistance Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds
Total Support for Needy Families - Work Assistance
Vital Records State Appropriation State General Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

-

-

-

-

-

-

-

-

-

17,908.78

-

(17,908.78)

10,643.48

-

(10,643.48)

60,082.02

-

(60,082.02)

103,761.53

-

(103,761.53)

0.77

-

(0.77)

-

-

-

-

-

-

-

-

-

0.77

-

(0.77)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

6,500.00

-

(6,500.00)

-

-

-

-

-

-

30,485.55

(30,485.55)

-

30,485.55

(30,485.55)

-

6,378.00

-

(6,378.00)

Prior Year Adjustments
-
-
-
-
-
87,474.24 -
87,474.24
-
5,149.99 5,149.99
-
-
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
200

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

-

-

-

-

-

-

-

-

-

-

-

-

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

10.29

87,484.53

-

87,484.53

87,484.53

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

10.29

87,484.53

-

87,484.53

87,484.53

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

7,841.77

12,991.76

12,991.76

-

12,991.76

-

-

-

-

-

-

-

-

-

7,841.77

12,991.76

12,991.76

-

12,991.76

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(continued)

201

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Human Services, Department of Program Not Identified
State Appropriation State General Funds
Federal Funds Maternal and Child Health Services Block Grant TANF Unobligated Balance Federal Funds Not Specifically Identified
Other Funds
Total Program Not Identified

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

(3,082,439.68)
(95,663.09) 194,258.57 7,986,069.46 1,574,281.96
6,576,507.22

-
95,663.09 (194,258.57) (7,986,069.46) (1,573,167.50)
(9,657,832.44)

3,082,439.68
(1,114.46)
3,081,325.22

Prior Year Adjustments
(191,604.18)
95,663.09 (194,258.57) 2,146,813.88 (1,573,167.50)
283,446.72

Agencies Attached for Administrative Purposes.
Council On Aging State Appropriation State General Funds
Family Connection State Appropriation State General Funds Federal Funds Medical Assistance Program
Total Family Connection
Georgia Vocational Rehabilitation Agency: Business Enterprise Program State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Georgia Vocational Rehabilitation Agency: Business Enterprise Program
Georgia Vocational Rehabilitation Agency: Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Vocational Rehabilitation Agency: Departmental Administration
Georgia Vocational Rehabilitation Agency: Disability Adjudication Section Federal Funds Federal Funds Not Specifically Identified
Georgia Vocational Rehabilitation Agency: Georgia Industries for the Blind Other Funds
Georgia Vocational Rehabilitation Agency: Roosevelt Warm Springs Institute State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Vocational Rehabilitation Agency: Roosevelt Warm Springs Institute

4,052.01
69,069.19 -
69,069.19
-
-
-
-

-

(4,052.01)

18.78

-

(69,069.19)

11,171.52

-

-

-

-

(69,069.19)

11,171.52

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(16,539.83)

-

-

-

-

-

-

-

-

-

-

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
202

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

-

-

-

(191,604.18)

-

-

(95,663.09)

-

-

-

194,258.57

-

-

-

7,986,069.46

10,132,883.34

-

-

1,573,167.50

-

-

-

9,657,832.44

9,941,279.16

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-
10,132,883.34 -
10,132,883.34

(191,604.18)
-
(191,604.18)

(191,604.18)
10,132,883.34 -
9,941,279.16

-

-

1,454.01

1,472.79

-

1,472.79

1,472.79

-

-

28,759.73

39,931.25

-

39,931.25

39,931.25

-

-

-

-

-

-

-

-

-

28,759.73

39,931.25

-

39,931.25

39,931.25

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

54,096.53

54,096.53

54,096.53

-

54,096.53

-

-

499,355.83

482,816.00

482,816.00

-

482,816.00

-

-

-

-

-

-

-

-

-

46,469.81

46,469.81

46,469.81

-

46,469.81

-

-

0.08

0.08

-

0.08

0.08

-

-

46,469.89

46,469.89

46,469.81

0.08

46,469.89

(continued)

203

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Georgia Vocational Rehabilitation Agency: Vocational Rehabilitation Program State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Vocational Rehabilitation Agency: Vocational Rehabilitation Program
Total Operating Activity
Prior Year Reserves Not Available for Expenditure Inventories

-
13,477,763.03
-

-
(13,342,240.56)
-

-
(135,522.47)
-

Prior Year Adjustments
9,392.62 -
9,392.62 2,663,578.14
-

Budget Unit Totals

$ 13,477,763.03 $ (13,342,240.56) $ (135,522.47) $ 2,663,578.14

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.
204

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-
-

450,900.66

$

450,900.66 $

-

-

-

678,198.16

-

-

-

678,198.16

-

21,811,303.92

9,392.62 678,198.16
-
687,590.78 24474882.06

678,198.16
-
678,198.16 23,170,521.25

9,392.62 -
9,392.62 1,304,360.81

9,392.62 678,198.16
-
687,590.78 24,474,882.06

-

-

450,900.66

450,900.66

-

450,900.66

- $ 21,811,303.92 $ 24,925,782.72 $ 23,621,421.91 $ 1,304,360.81 $ 24,925,782.72

Summary of Ending Fund Balance Reserved
Inventories Federal Financial Assistance Other Reserves
Medicaid Reimbursements Pending Settlements and Penalties Program Fees Earned and Retained Restricted Funds/Donations Unreserved, Undesignated Surplus - Regular Surplus - Tobacco Settlement Funds
Total Ending Fund Balance - June 30

$

450,900.66 $

13,809,720.49

-$

450,900.66

-

13,809,720.49

1,734,368.77 188,242.38
5,389,090.64 2,049,098.97

-

1,734,368.77

-

188,242.38

-

5,389,090.64

-

2,049,098.97

-

1,263,710.75

1,263,710.75

-

40,650.06

40,650.06

$ 23,621,421.91 $ 1,304,360.81 $ 24,925,782.72

205

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, 2013

Insurance, Department of
Departmental Administration State Appropriation State General Funds
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
Total Insurance Regulation
Special Fraud State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Special Fraud
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 1,699,506.00 $ 1,707,714.00 $ 1,707,714.00 $ 1,707,714.00

743,485.00

743,485.00

743,485.00

743,485.00

7,403,077.00
1,123,107.00 97,232.00
8,623,416.00

6,998,199.00
1,123,107.00 97,232.00
8,218,538.00

6,998,199.00
593,167.00 335,010.00
7,926,376.00

6,998,199.00
651,454.81 335,008.12
7,984,661.93

646,000.00

646,000.00

646,000.00

646,000.00

5,037,835.00 1,003,859.00 6,041,694.00

4,831,835.00 1,003,859.00 5,835,694.00

4,831,835.00 215,660.00
5,047,495.00

4,831,835.00 215,659.45
5,047,494.45

3,437,712.00 -
3,437,712.00

4,037,712.00 -
4,037,712.00

4,037,712.00 5,947.00
4,043,659.00

4,037,712.00 -
4,037,712.00

$ 21,191,813.00 $ 21,189,143.00 $ 20,114,729.00 $ 20,167,067.38

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
206

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 1,707,714.00 $

- $ 1,707,624.02 $

89.98 $

89.98

-

-

743,485.00

-

739,753.08

3,731.92

3,731.92

-
651,277.78 -
651,277.78

-

6,998,199.00

-

1,302,732.59

-

335,008.12

-

8,635,939.71

-
709,565.59 (1.88)
709,563.71

6,997,342.44
593,162.18 335,008.12
7,925,512.74

856.56
4.82 1.88
863.26

856.56
709,570.41 -
710,426.97

-

-

646,000.00

-

644,538.14

1,461.86

1,461.86

-

-

4,831,835.00

-

4,794,082.25

37,752.75

37,752.75

-

-

215,659.45

(0.55)

215,659.45

0.55

-

-

-

5,047,494.45

(0.55)

5,009,741.70

37,753.30

37,752.75

14,552.99 14,552.99

$

665,830.77 $

-

4,037,712.00

-

14,552.99

-

4,052,264.99

8,605.99 8,605.99

4,029,793.22 5,946.60
4,035,739.82

- $ 20,832,898.15 $ 718,169.15 $ 20,062,909.50 $

7,918.78 0.40
7,919.18

7,918.78 8,606.39 16,525.17

51,819.50 $

769,988.65

207

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Insurance, Department of
Departmental Administration State Appropriation State General Funds
Enforcement State Appropriation State General Funds
Fire Safety 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 Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

153.45 $

-$

(153.45) $

0.46

1,117.18

-

(1,117.18)

-

11,497.64
651,277.78 -

-
(651,277.78) -

(11,497.64)
-

645.30
2,136.80 -

Total Fire Safety
Industrial Loan State Appropriation State General Funds
Insurance Regulation State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified

662,775.42 91,355.76
8,187.81 -

(651,277.78) -
-

(11,497.64) (91,355.76)
(8,187.81) -

2,782.10 118.00
236.20 -

Total Insurance Regulation
Special Fraud State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified

8,187.81
151,530.88 14,552.99

-
(14,552.99)

(8,187.81)
(151,530.88) -

236.20
13,629.94 -

Total Special Fraud

166,083.87

(14,552.99)

(151,530.88)

13,629.94

Budget Unit Totals

$

929,673.49 $ (665,830.77) $ (263,842.72) $

16,766.70

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
208

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(0.46) $

89.98 $

89.98 $

-$

89.98 $

89.98

-

-

3,731.92

3,731.92

-

3,731.92

3,731.92

-

(343.30)

856.56

1,158.56

-

1,158.56

1,158.56

-

-

709,570.41

711,707.21

711,707.21

-

711,707.21

-

-

-

-

-

-

-

-

(343.30)

710,426.97

712,865.77

711,707.21

1,158.56

712,865.77

-

-

1,461.86

1,579.86

-

1,579.86

1,579.86

-

(118.20)

37,752.75

37,870.75

-

-

-

-

-

(118.20)

37,752.75

37,870.75

-

37,870.75

37,870.75

-

-

-

-

37,870.75

37,870.75

-

(14,167.94)

7,918.78

-

-

8,606.39

-

(14,167.94)

16,525.17

7,380.78 8,606.39 15,987.17

8,606.39 8,606.39

7,380.78 -
7,380.78

7,380.78 8,606.39 15,987.17

$

-$

(14,629.90) $ 769,988.65 $ 772,125.45 $

720,313.60 $

51,811.85 $

772,125.45

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Unreserved, Undesignated
Surplus
Total Ending Fund Balance - June 30

$

720,313.60 $

-

$

720,313.60 $

-$ 51,811.85 51,811.85 $

720,313.60 51,811.85 772,125.45

209

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, 2013

Investigation, Georgia Bureau of
Bureau Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Bureau Administration
Criminal Justice Information Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Criminal Justice Information Services
Forensic Scientific Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Forensic Scientific Services
Medicaid Fraud Control Unit Other Funds
Regional Investigative Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Regional Investigative Services
Agencies Attached for Administrative Purposes
Criminal Justice Coordinating Council State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Criminal Justice Coordinating Council
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 7,275,139.00 $ 8,267,697.00 $ 8,267,697.00 $ 8,267,697.00

30,000.00 -

30,000.00 -

28,119.00 139,615.00

28,119.00 218,211.95

7,305,139.00

8,297,697.00

8,435,431.00

8,514,027.95

6,153,521.00
181,425.00 3,979,373.00
10,314,319.00

4,540,686.00
181,425.00 5,574,412.00
10,296,523.00

4,540,686.00
950,460.00 8,163,669.00
13,654,815.00

4,540,686.00
950,456.11 8,194,447.18
13,685,589.29

26,558,210.00 81,131.00 157,865.00
26,797,206.00
-

26,662,327.00 81,131.00 -
157,865.00 26,901,323.00
-

26,662,327.00 2,626,496.00 6,063.00 221,270.00 29,516,156.00
-

26,662,327.00 2,626,482.70 6,063.92 224,270.17 29,519,143.79
-

28,244,689.00 1,240,883.00 204,682.00 29,690,254.00

28,398,116.00 1,240,883.00 204,682.00 29,843,681.00

28,398,116.00 5,972,881.00 734,555.00 76,527.00 35,182,079.00

28,398,116.00 5,530,127.89 734,549.90 76,524.97 34,739,318.76

11,984,709.00 25,614,622.00
16,550,278.00 54,149,609.00

11,465,000.00 25,614,622.00
16,550,278.00 53,629,900.00

11,465,000.00 31,219,282.00
6,633,429.00 14,468,900.00 63,786,611.00

11,465,000.00 31,215,903.58
6,633,317.24 16,820,823.83 66,135,044.65

$ 128,256,527.00 $ 128,969,124.00 $ 150,575,092.00 $ 152,593,124.44

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
210

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 8,267,697.00 $

- $ 8,230,769.75 $

36,927.25 $

36,927.25

-

-

28,119.00

-

28,119.00

-

-

-

-

218,211.95

78,596.95

139,615.42

(0.42)

78,596.53

-

-

8,514,027.95

78,596.95

8,398,504.17

36,926.83

115,523.78

-

-

4,540,686.00

-

4,537,562.94

3,123.06

3,123.06

0.55

-

950,456.66

(3.34)

950,456.66

3.34

-

-

-

8,194,447.18

30,778.18

8,163,668.32

0.68

30,778.86

0.55

-

13,685,589.84

30,774.84

13,651,687.92

3,127.08

33,901.92

-

-

26,662,327.00

-

26,661,246.84

1,080.16

1,080.16

-

-

2,626,482.70

(13.30)

2,626,482.70

13.30

-

-

-

6,063.92

0.92

6,062.85

0.15

1.07

-

-

224,270.17

3,000.17

221,269.08

0.92

3,001.09

-

-

-

29,519,143.79

2,987.79

29,515,061.47

1,094.53

4,082.32

-

-

-

-

-

-

-

2,096,727.78
2,096,727.78

-

28,398,116.00

-

7,626,855.67

-

734,549.90

-

76,524.97

-

-

36,836,046.54

1,653,974.67
(5.10) (2.03) 1,653,967.54

28,369,018.21 5,972,822.31
734,549.90 76,373.48
35,152,763.90

29,097.79 58.69 5.10 153.52
29,315.10

29,097.79 1,654,033.36
151.49 1,683,282.64

48,088,485.96 48,088,485.96
$ 50,185,214.29 $

-

11,465,000.00

-

31,215,903.58

-

6,633,317.24

-

64,909,309.79

-

-

114,223,530.61

(3,378.42)
(111.76) 50,440,409.79 50,436,919.61

11,465,000.00 31,215,321.64
6,633,317.24 14,466,881.11 63,780,519.99

- $ 202,778,338.73 $ 52,203,246.73 $ 150,498,537.45 $

3,960.36
111.76 2,018.89 6,091.01

581.94
50,442,428.68 50,443,010.62

76,554.55 $ 52,279,801.28

211

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Investigation, Georgia Bureau of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

Bureau Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Bureau Administration
Criminal Justice Information Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Criminal Justice Information Services
Forensic Scientific Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Forensic Scientific Services
Medicaid Fraud Control Unit Other Funds
Regional Investigative Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Regional Investigative Services

$

4,106.62 $

44.81

4,151.43

-$
-
-

(4,106.62) $
(44.81)
(4,151.43)

1,722.54
34.07
1,756.61

7,416.50
0.55 168.47
7,585.52

-
(0.55) -
(0.55)

(7,416.50)
(168.47)
(7,584.97)

20,056.71
1,482.88
21,539.59

7,712.58 -
11,051.62 18,764.20
5,325.12

-

(7,712.58)

-

-

-

-

-

(11,051.62)

-

(18,764.20)

-

(5,325.12)

9,558.95 -
(0.29) -
9,558.66
-

13,304.44 2,096,727.78
0.75 2,110,032.97

(2,096,727.78)
(2,096,727.78)

(13,304.44) -
(0.75) (13,305.19)

1,799.26 246,076.83
247,876.09

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
212

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

36,927.25 $

38,649.79 $

-$

38,649.79 $

38,649.79

-

-

-

-

-

-

-

-

-

78,596.53

78,630.60

-

78,630.60

78,630.60

-

-

115,523.78

117,280.39

-

117,280.39

117,280.39

-

-

3,123.06

23,179.77

-

23,179.77

23,179.77

-

-

-

-

-

-

-

-

-

30,778.86

32,261.74

-

32,261.74

32,261.74

-

-

33,901.92

55,441.51

-

55,441.51

55,441.51

-

-

1,080.16

10,639.11

-

10,639.11

10,639.11

-

-

-

-

-

-

-

-

-

1.07

0.78

0.78

-

0.78

-

-

3,001.09

3,001.09

-

3,001.09

3,001.09

-

-

4,082.32

13,640.98

0.78

13,640.20

13,640.98

-

-

-

-

-

-

-

-

-

29,097.79

30,897.05

-

30,897.05

30,897.05

-

-

1,654,033.36

1,900,110.19

1,900,110.19

-

1,900,110.19

-

-

-

-

-

-

-

-

-

151.49

151.49

-

151.49

151.49

-

-

1,683,282.64

1,931,158.73

1,900,110.19

31,048.54

1,931,158.73

(continued)

213

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Investigation, Georgia Bureau of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Agencies Attached for Administrative Purposes
Criminal Justice Coordinating Council State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Criminal Justice Coordinating Council
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

48,088,485.96 48,088,485.96 50,234,345.20

(48,088,485.96) (48,088,485.96) (50,185,214.29)

1,689,631.63

-

(49,130.91)
-

Prior Year Adjustments
482.84 (581.94)
(99.10) 280,631.85
-

Budget Unit Totals

$ 51,923,976.83 $ (50,185,214.29) $

(49,130.91) $

280,631.85

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
214

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-
(642,670.67)
$ (642,670.67) $

-

-

482.84

-

-

581.94

-

-

-

-

-

-

-

50,442,428.68

50,442,428.68

50,442,410.68

-

50,443,010.62

50,442,911.52

50,442,410.68

-

52,279,801.28

52,560,433.13

52,342,521.65

482.84 -
18.00 500.84 217,911.48

482.84 -
50,442,428.68 50,442,911.52 52,560,433.13

-

-

-

1,046,960.96

1,046,960.96

-

1,046,960.96

- $ 52,279,801.28 $ 53,607,394.09 $ 53,389,482.61 $

217,911.48 $ 53,607,394.09

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Inventories Other Reserves
Crime Victims Compensation Fund Unreserved, Undesignated
Surplus
Total Ending Fund Balance - June 30

$ 1,900,110.97 $ 1,046,960.96
50,442,410.68
$ 53,389,482.61 $

-
-
217,911.48 217,911.48

$ 1,900,110.97 1,046,960.96
50,442,410.68
217,911.48 $ 53,607,394.09

215

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, 2013

Juvenile Justice, Department of
Community Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Community Services
Community Supervision State Appropriation State General Funds Other Funds
Total Community Supervision
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Secure Commitment (YDCs) State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Secure Commitment (YDCs)
Secure Detention (RYDCs) State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Secure Detention (RYDCs)

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 88,760,377.00
1,724,638.00
90,485,015.00

$ 82,565,306.00
1,724,638.00
84,289,944.00

$ 82,565,306.00
49,880.00 2,383,229.00
84,998,415.00

$ 82,565,306.00
5,435.78 2,879,938.46
85,450,680.24

-

-

-

-

-

-

-

-

-

-

-

-

26,944,170.00
376,837.00 173,045.00
27,494,052.00

26,864,172.00
376,837.00 173,045.00
27,414,054.00

26,864,172.00
1,968,995.00 721,503.00
29,554,670.00

26,864,172.00
1,035,696.98 805,186.44
28,705,055.42

81,513,332.00
1,089,360.00 1,467,571.00
84,070,263.00

80,308,818.00
1,089,360.00 1,578,199.00
82,976,377.00

80,308,818.00
1,762,220.00 1,274,628.00
83,345,666.00

80,308,818.00
1,092,158.65 1,276,206.04
82,677,182.69

103,529,255.00
58,758.00 1,871,045.00
105,459,058.00

102,727,620.00
58,758.00 1,871,045.00
104,657,423.00

102,727,620.00
58,758.00 2,234,184.00
105,020,562.00

102,727,620.00
50,439.17 2,176,629.00
104,954,688.17

Budget Unit Totals

$ 307,508,388.00 $ 299,337,798.00 $ 302,919,313.00 $ 301,787,606.52

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
216

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 82,565,306.00 $

- $ 82,069,734.99 $

495,571.01 $

495,571.01

-

-

5,435.78

(44,444.22)

5,435.78

44,444.22

-

-

-

2,879,938.46

496,709.46

2,381,556.44

1,672.56

498,382.02

-

-

85,450,680.24

452,265.24

84,456,727.21

541,687.79

993,953.03

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

26,864,172.00

-

26,857,329.62

6,842.38

6,842.38

-

-

1,035,696.98

(933,298.02)

1,035,696.98

933,298.02

-

-

-

805,186.44

83,683.44

533,080.23

188,422.77

272,106.21

-

-

28,705,055.42

(849,614.58)

28,426,106.83

1,128,563.17

278,948.59

-

-

80,308,818.00

-

78,014,249.53

2,294,568.47

2,294,568.47

-

-

1,092,158.65

(670,061.35)

1,092,158.65

670,061.35

-

-

-

1,276,206.04

1,578.04

1,256,651.80

17,976.20

19,554.24

-

-

82,677,182.69

(668,483.31)

80,363,059.98

2,982,606.02

2,314,122.71

-

-

102,727,620.00

-

102,625,242.40

102,377.60

102,377.60

-

-

50,439.17

(8,318.83)

50,439.17

8,318.83

-

-

-

2,176,629.00

(57,555.00)

2,164,626.83

69,557.17

12,002.17

-

-

104,954,688.17

(65,873.83)

104,840,308.40

180,253.60

114,379.77

$

-$

- $ 301,787,606.52 $ (1,131,706.48) $ 298,086,202.42 $ 4,833,110.58 $ 3,701,404.10

217

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Juvenile Justice, Department of
Community Services 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 Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

71,074.20 $

-

-$
-

(71,074.20) $
-

7,674.41
-

Total Community Services
Community Supervision State Appropriation State General Funds Other Funds

71,074.20
482,587.03 955,005.53

-

(71,074.20)

-

(482,587.03)

-

(955,005.53)

7,674.41
45,947.24 -

Total Community Supervision
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

1,437,592.56
393,719.97 -
5,208.50

-

(1,437,592.56)

-

(393,719.97)

-

-

-

(5,208.50)

45,947.24
33,497.51 -
(21,529.78)

Total Departmental Administration
Secure Commitment (YDCs) State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

398,928.47
206,751.04 -

-

(398,928.47)

11,967.73

-

(206,751.04)

178,807.31

-

-

-

-

-

37,085.68

Total Secure Commitment (YDCs)
Secure Detention (RYDCs) State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

206,751.04
395,438.46 -
60,411.67

-

(206,751.04)

215,892.99

-

(395,438.46)

127,263.74

-

-

-

(60,411.67)

8,248.73

Total Secure Detention (RYDCs)

455,850.13

-

(455,850.13)

135,512.47

Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

2,570,196.40 1,331,958.19

-

(2,570,196.40)

-

-

416,994.84 -

Budget Unit Totals

$ 3,902,154.59 $

- $ (2,570,196.40) $

416,994.84

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
218

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

495,571.01 $

503,245.42 $

-$

503,245.42 $

503,245.42

-

-

-

-

-

-

-

-

-

498,382.02

498,382.02

-

498,382.02

498,382.02

-

-

993,953.03

1,001,627.44

-

1,001,627.44

1,001,627.44

-

-

-

45,947.24

-

45,947.24

45,947.24

-

-

-

-

-

-

-

-

-

-

45,947.24

-

45,947.24

45,947.24

-

-

6,842.38

40,339.89

-

40,339.89

40,339.89

-

-

-

-

-

-

-

-

-

272,106.21

250,576.43

-

250,576.43

250,576.43

-

-

278,948.59

290,916.32

-

290,916.32

290,916.32

-

-

2,294,568.47

2,473,375.78

-

2,473,375.78

2,473,375.78

-

-

-

-

-

-

-

-

-

19,554.24

56,639.92

-

56,639.92

56,639.92

-

-

2,314,122.71

2,530,015.70

-

2,530,015.70

2,530,015.70

-

-

102,377.60

229,641.34

-

229,641.34

229,641.34

-

-

-

-

-

-

-

-

-

12,002.17

20,250.90

-

20,250.90

20,250.90

-

-

114,379.77

249,892.24

-

249,892.24

249,892.24

-

-

3,701,404.10

4,118,398.94

-

4,118,398.94

4,118,398.94

207,397.67

$

207,397.67 $

-

-

1,539,355.86

1,539,355.86

-

1,539,355.86

- $ 3,701,404.10 $ 5,657,754.80 $ 1,539,355.86 $ 4,118,398.94 $ 5,657,754.80

Summary of Ending Fund Balance Reserved
Inventories Unreserved, Undesignated
Surplus
Total Ending Fund Balance - June 30

$ 1,539,355.86 $

- $ 1,539,355.86

-

4,118,398.94

4,118,398.94

$ 1,539,355.86 $ 4,118,398.94 $ 5,657,754.80

219

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, 2013

Labor, Department of
Department of Labor Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Department of Labor Administration
Division of Rehabilitation Administration State Appropriation State General Funds
Georgia Industries for the Blind Other Funds
Labor Market Information Federal Funds Federal Funds Not Specifically Identified
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
Unemployment Insurance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Unemployment Insurance
Vocational Rehabilitation Program State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Vocational Rehabilitation Program

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 1,818,382.00 31,312,292.00 140,273.00 33,270,947.00

$ 1,352,248.00 31,312,292.00 140,273.00 32,804,813.00

$ 1,352,248.00 21,236,339.00 11,671.00 13,671,601.00 36,271,859.00

$ 1,352,248.00 19,395,956.64 11,632.05 14,566,423.04 35,326,259.73

-

-

-

-

-

-

-

-

2,249,873.00

2,249,873.00

2,575,235.00

2,051,628.20

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5,789,691.00 49,173,186.00 54,962,877.00

5,789,691.00 49,173,186.00 54,962,877.00

22,553,516.00 44,720,321.00 67,273,837.00

22,553,516.00 40,503,360.51 63,056,876.51

-

-

-

-

-

-

-

-

-

-

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
220

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

- $ 1,352,248.00 $

- $ 1,344,015.35 $

8,232.65 $

8,232.65

167,589.92

-

19,563,546.56

(1,672,792.44)

19,101,104.90

2,135,234.10

462,441.66

527,233.25

(1,103,393.17)

11,632.05 13,990,263.12

(38.95) 318,662.12

11,632.05 13,669,468.49

38.95 2,132.51

320,794.63

694,823.17

(1,103,393.17)

34,917,689.73

(1,354,169.27)

34,126,220.79

2,145,638.21

791,468.94

-

-

-

-

-

1,314,937.49

(1,526,536.07)

(211,598.58)

(211,598.58)

-

-

-

-

(211,598.58)

-

-

2,051,628.20

(523,606.80)

2,051,628.20

523,606.80

-

-

-

-

-

-

130,689.00

(130,689.00)

-

-

-

13,754.49

(14,278.38)

(523.89)

(523.89)

-

144,443.49

(144,967.38)

(523.89)

(523.89)

-

-

-

-

-

-

(523.89)

-

(523.89)

-

-

-

-

-

-

-

262.86 262.86

-

22,553,516.00

-

22,548,862.11

-

40,503,623.37

(4,216,697.63)

40,503,222.79

-

63,057,139.37

(4,216,697.63)

63,052,084.90

4,653.89 4,217,098.21 4,221,752.10

4,653.89 400.58
5,054.47

-

-

-

-

-

-

-

0.02

-

0.02

0.02

-

-

0.02

0.02

-

0.02

0.02

-

-

0.02

(continued)

221

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, 2013

Labor, Department of
Workforce Solutions State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Workforce Solutions
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

6,798,338.00 39,549,568.00
46,347,906.00

6,593,378.00 39,549,568.00
46,142,946.00

6,593,378.00 59,621,900.00
428,306.00 7,936,717.00 74,580,301.00

6,593,378.00 54,702,047.45
350,273.84 7,472,611.31 69,118,310.60

$ 136,831,603.00 $ 136,160,509.00 $ 180,701,232.00 $ 169,553,075.04

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
222

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

45,924.48
45,924.48

-

6,593,378.00

-

6,593,450.43

-

54,747,971.93

(4,873,928.07)

54,745,528.89

-

350,273.84

-

7,472,611.31

(78,032.16) (464,105.69)

339,689.59 7,486,106.87

-

69,164,235.08

(5,416,065.92)

69,164,775.78

(72.43) 4,876,371.11
88,616.41 450,610.13 5,415,525.22

(72.43) 2,443.04 10,584.25 (13,495.56) (540.70)

$ 2,200,391.51 $ (2,774,896.62) $ 168,978,569.93 $ (11,722,662.07) $ 168,394,709.67 $ 12,306,522.33 $ 583,860.26

223

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Labor, Department of
Department of Labor Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

8,672.19 $

-$

167,589.92

(167,589.92)

527,233.25

(527,233.25)

(8,672.19) $
-
-

2,075.97
(240,101.63)
524,242.21

Total Department of Labor Administration

703,495.36

(694,823.17)

(8,672.19)

286,216.55

Division of Rehabilitation Administration State Appropriation State General Funds
Georgia Industries for the Blind Other Funds

1,314,937.49

(1,314,937.49)

-

6,579.80

-

211,598.58

Labor Market Information Federal Funds Federal Funds Not Specifically Identified
Roosevelt Warm Springs Institute State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Roosevelt Warm Springs Institute

-
130,689.00
13,754.49 144,443.49

-
(130,689.00)
(13,754.49) (144,443.49)

-

-

-

50.00

-

-

-

36,654.57

-

36,704.57

Safety Inspections State Appropriation State General Funds
Unemployment Insurance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified

-
262.86

-
(262.86)

-

2,421.14

-

9.01

-

-

Total Unemployment Insurance
Vocational Rehabilitation Program State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified

262.86
0.02

(262.86)
(0.02)

-

9.01

-

11,503.41

-

(0.02)

Total Vocational Rehabilitation Program

0.02

(0.02)

-

11,503.39

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
224

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

8,232.65 $

10,308.62 $

-$

10,308.62 $

10,308.62

-

-

462,441.66

222,340.03

222,340.03

-

222,340.03

-

-

-

-

-

-

-

-

-

320,794.63

845,036.84

845,036.84

-

845,036.84

-

-

791,468.94

1,077,685.49

1,067,376.87

10,308.62

1,077,685.49

-

-

-

6,579.80

-

6,579.80

6,579.80

-

-

(211,598.58)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

50.00

-

50.00

50.00

-

-

-

-

-

-

-

-

-

(523.89)

36,130.68

-

36,130.68

36,130.68

-

-

(523.89)

36,180.68

-

36,180.68

36,180.68

-

-

-

2,421.14

-

2,421.14

2,421.14

-

-

4,653.89

4,662.90

-

4,662.90

4,662.90

-

-

400.58

400.58

400.58

-

400.58

-

-

5,054.47

5,063.48

400.58

4,662.90

5,063.48

-

-

-

11,503.41

-

11,503.41

11,503.41

-

-

0.02

-

-

-

-

-

-

0.02

11,503.41

-

11,503.41

11,503.41

(continued)

225

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Labor, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Workforce Solutions State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds

-

-

-

45,924.48

(45,924.48)

-

-

-

-

-

-

-

Total Workforce Solutions Total Operating Activity

45,924.48 2,209,063.70

(45,924.48) (2,200,391.51)

(8,672.19)

Prior Year Reserve Not Available for Expenditure Inventories

450,900.66

-

-

Prior Year Adjustments
218.67 -
(10,584.25) 0.39
(10,365.19) 544,667.85
-

Budget Unit Totals

$ 2,659,964.36 $ (2,200,391.51) $

(8,672.19) $ 544,667.85

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
226

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

(72.43)

146.24

-

146.24

146.24

-

-

2,443.04

2,443.04

2,443.04

-

2,443.04

-

-

10,584.25

-

-

-

-

-

-

(13,495.56)

(13,495.17)

(13,495.17)

-

(13,495.17)

-

-

(540.70)

(10,905.89)

(11,052.13)

146.24

(10,905.89)

-

-

583,860.26

1,128,528.11

1,056,725.32

71,802.79

1,128,528.11

(352,884.09) $ (352,884.09) $

-

-

98,016.57

98,016.57

-$

583,860.26 $ 1,226,544.68 $ 1,154,741.89 $

-

98,016.57

71,802.79 $ 1,226,544.68

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Inventories Other Reserves Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

225,183.65 $

98,016.57

831,541.67

-

$ 1,154,741.89 $

-$ -

225,183.65 98,016.57 831,541.67

71,802.79

71,802.79

71,802.79 $ 1,226,544.68

227

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, 2013

Law, Department of
Law, Department of State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Law, Department of
Medicaid Fraud Control Unit State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Medicaid Fraud Control Unit

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 17,702,607.00
37,375,322.00
55,077,929.00

$ 17,646,942.00
37,375,322.00
55,022,264.00

$ 17,646,942.00
8,792.00 42,745,057.00
60,400,791.00

$ 17,646,942.00
308.84 41,434,820.84
59,082,071.68

1,135,658.00
3,597,990.00 2,111.00
4,735,759.00

1,130,841.00
3,597,990.00 2,111.00
4,730,942.00

1,130,841.00
2,974,681.00 2,111.00
4,107,633.00

1,130,841.00
2,974,648.14 249.75
4,105,738.89

Budget Unit Totals

$ 59,813,688.00 $ 59,753,206.00 $ 64,508,424.00 $ 63,187,810.57

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
228

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

334,750.95 -

334,750.95

- $ 17,646,942.00 $

- $ 17,634,210.92 $

12,731.08 $

-

335,059.79

-

41,434,820.84

326,267.79 (1,310,236.16)

8,791.66 41,425,472.42

0.34 1,319,584.58

-

59,416,822.63

(983,968.37)

59,068,475.00

1,332,316.00

12,731.08
326,268.13 9,348.42
348,347.63

-
-
-

$

334,750.95 $

-

1,130,841.00

-

2,974,648.14

-

249.75

-

4,105,738.89

-
(32.86) (1,861.25)
(1,894.11)

991,579.52
2,974,648.14 168.15
3,966,395.81

139,261.48
32.86 1,942.85
141,237.19

139,261.48
81.60
139,343.08

- $ 63,522,561.52 $ (985,862.48) $ 63,034,870.81 $ 1,473,553.19 $ 487,690.71

229

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Law, Department of
Law, Department of 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 Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

19,527.69 $

-$

(19,527.69) $

334,750.95 303,971.40

(334,750.95) -

(303,971.40)

38,767.97
31,222.81

Total Law, Department of
Medicaid Fraud Control Unit State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

658,250.04
409.01

(334,750.95)
-

(323,499.09)
(409.01)

69,990.78
(0.05) -

Total Medicaid Fraud Control Unit

409.01

-

(409.01)

(0.05)

Budget Unit Totals

$

658,659.05 $ (334,750.95) $ (323,908.10) $

69,990.73

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
230

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(14,545.27) $

12,731.08 $

36,953.78 $

-$

36,953.78 $

36,953.78

-

-

326,268.13

326,268.13

326,268.13

-

326,268.13

-

(44.24)

9,348.42

40,526.99

-

40,526.99

40,526.99

-

(14,589.51)

348,347.63

403,748.90

326,268.13

-

77,480.77

403,748.90

-

-

139,261.48

139,261.43

-

139,261.43

139,261.43

-

-

-

-

-

-

-

-

-

81.60

81.60

-

81.60

81.60

-

-

139,343.08

139,343.03

-

139,343.03

139,343.03

$

-$

(14,589.51) $

487,690.71 $

543,091.93 $

326,268.13 $

216,823.80 $ 543,091.93

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Unreserved, Undesignated
Surplus
Total Ending Fund Balance - June 30

$

326,268.13 $

-$

326,268.13

-

216,823.80

216,823.80

$

326,268.13 $

216,823.80 $

543,091.93

231

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, 2013

Natural Resources, Department of
Coastal Resources State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Coastal Resources
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
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 Recovery Funds Not Specifically Identified Other Funds
Total Environmental Protection
Hazardous Waste Trust Fund State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
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
Parks, Recreation and Historic Sites State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Parks, Recreation and Historic Sites

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$ 2,114,490.00 $ 2,042,004.00 $ 2,042,004.00 $ 2,042,004.00

4,383,197.00 197,795.00
6,695,482.00

4,470,663.00 110,329.00
6,622,996.00

5,738,135.00 169,789.00
7,949,928.00

4,621,899.85 124,883.15
6,788,787.00

11,559,274.00
110,000.00 39,065.00
11,708,339.00

11,457,157.00
110,000.00 39,065.00 11,606,222.00

11,457,157.00
110,000.00 39,065.00 11,606,222.00

11,457,157.00
7,840.63 37,523.37 11,502,521.00

25,928,053.00
32,861,619.00
57,028,515.00 115,818,187.00

25,279,200.00
32,861,619.00
56,778,515.00 114,919,334.00

25,279,200.00
8,509,544.00 36,460,398.00
459,346.00 60,328,016.00 131,036,504.00

25,279,200.00
8,436,283.20 35,742,690.66
47,565,097.40 117,023,271.26

3,397,423.00 -
3,397,423.00

3,397,423.00 -
3,397,423.00

3,397,423.00 553,086.00
3,950,509.00

3,397,423.00 -
3,397,423.00

1,306,663.00
11,607.00 1,009,180.00
-
2,327,450.00

1,299,626.00
11,607.00 1,009,180.00
-
2,320,413.00

1,299,626.00
279,129.00 3,056,412.00
102,901.00
4,738,068.00

1,299,626.00
279,129.00 2,636,445.21
92,468.85
4,307,669.06

13,696,318.00
1,704,029.00 41,480,954.00 56,881,301.00

13,385,764.00
1,704,029.00 41,480,954.00 56,570,747.00

13,385,764.00
3,341,810.00 41,480,954.00 58,208,528.00

13,385,764.00
2,878,410.09 31,511,436.44 47,775,610.53

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
232

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

87,072.83
87,072.83

- $ 2,042,004.00 $

- $ 2,021,520.68 $

20,483.32 $

-

4,621,899.85

(1,116,235.15)

4,627,610.11

1,110,524.89

-

211,955.98

42,166.98

107,461.02

62,327.98

-

6,875,859.83

(1,074,068.17)

6,756,591.81

1,193,336.19

20,483.32
(5,710.26) 104,494.96 119,268.02

-
10,804.65 10,804.65

-

11,457,157.00

-

7,840.63

-

48,328.02

-

11,513,325.65

-
(102,159.37) 9,263.02
(92,896.35)

11,428,789.81
7,840.63 -
11,436,630.44

28,367.19
102,159.37 39,065.00
169,591.56

28,367.19
48,328.02 76,695.21

-
-
29,675,488.27 29,675,488.27

-

25,279,200.00

-

8,436,283.20

-

35,742,690.66

-

-

-

77,240,585.67

-

146,698,759.53

-
(73,260.80) (717,707.34)
(459,346.00) 16,912,569.67 15,662,255.53

25,127,981.75
8,436,283.20 35,742,691.79
53,508,379.36 122,815,336.10

151,218.25
73,260.80 717,706.21
459,346.00 6,819,636.64 8,221,167.90

151,218.25
(1.13)
23,732,206.31 23,883,423.43

595,314.00 595,314.00

-

3,397,423.00

-

595,314.00

-

3,992,737.00

42,228.00 42,228.00

3,395,298.08 552,818.70
3,948,116.78

2,124.92 267.30
2,392.22

2,124.92 42,495.30 44,620.22

-
12,508.90
12,508.90

-

1,299,626.00

-

279,129.00

-

2,636,445.21

-

104,977.75

-

4,320,177.96

-
(419,966.79)
2,076.75
(417,890.04)

1,297,954.39
279,129.00 2,636,445.21
71,471.03
4,284,999.63

1,671.61
419,966.79
31,429.97
453,068.37

1,671.61
33,506.72
35,178.33

-
679,933.20 679,933.20

-

13,385,764.00

-

13,227,462.83

158,301.17

-

2,878,410.09

(463,399.91)

2,878,410.09

463,399.91

-

32,191,369.64

(9,289,584.36)

31,254,346.56

10,226,607.44

-

48,455,543.73

(9,752,984.27)

47,360,219.48

10,848,308.52

158,301.17
937,023.08
1,095,324.25 (continued)

233

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, 2013

Natural Resources, Department of
Pollution Prevention Assistance Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Pollution Prevention Assistance
Solid Waste Trust Fund State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Other Funds
Total Solid Waste Trust Fund
Wildlife Resources 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 Wildlife Resources

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

96,580.00 115,313.00
211,893.00

96,580.00 115,313.00
211,893.00

102,000.00 115,313.00
217,313.00

100,349.91 1,016.81
101,366.72

1,923,479.00
1,923,479.00

1,865,775.00
1,865,775.00

1,865,775.00
127,311.00 -
1,993,086.00

1,865,775.00
25.00 1,865,800.00

32,129,399.00
-
13,937,944.00 9,014,756.00 55,082,099.00

31,201,053.00
-
13,837,944.00 8,785,162.00 53,824,159.00

31,201,053.00
-
30,265,391.00 13,687,646.00 75,154,090.00

31,201,053.00
-
27,114,895.99 10,572,127.46 68,888,076.45

Budget Unit Totals

$ 254,045,653.00 $ 251,338,962.00 $ 294,854,248.00 $ 261,650,525.02

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
234

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

430,156.99
430,156.99

-

100,349.91

(1,650.09)

100,349.91

-

431,173.80

315,860.80

54,660.88

-

531,523.71

314,210.71

155,010.79

1,650.09 60,652.12
62,302.21

376,512.92
376,512.92

-
127,310.30 -
127,310.30

-

1,865,775.00

-

127,310.30

-

25.00

-

1,993,110.30

-
(0.70) 25.00 24.30

1,242,431.20
127,310.30 -
1,369,741.50

623,343.80
0.70 -
623,344.50

623,343.80
25.00 623,368.80

1,356,710.00
17,184,311.64 18,541,021.64
$ 50,159,610.78 $

-

31,201,053.00

-

30,512,522.27

-

1,356,710.00

1,356,710.00

-

-

27,114,895.99

(3,150,495.01)

27,114,895.99

-

27,756,439.10

14,068,793.10

10,654,811.07

-

87,429,098.09

12,275,008.09

68,282,229.33

688,530.73
-
3,150,495.01 3,032,834.93 6,871,860.67

688,530.73
1,356,710.00
17,101,628.03 19,146,868.76

- $ 311,810,135.80 $ 16,955,887.80 $ 266,408,875.86 $ 28,445,372.14 $ 45,401,259.94

235

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Natural Resources, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

Coastal Resources State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

$

51,551.58 $

-$

(51,551.58) $

87,150.37

(87,072.83)

(77.54)

5,376.00
5,710.26 -

Total Coastal Resources

138,701.95

(87,072.83)

(51,629.12)

11,086.26

Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

22,742.59
11,566.52

-
(10,804.65)

(22,742.59)
(761.87)

(9,452.30)
-

Total Departmental Administration

34,309.11

(10,804.65)

(23,504.46)

(9,452.30)

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 Recovery Funds Not Specifically Identified Other Funds

251,522.96
-
29,772,774.43

-
-
(29,675,488.27)

(251,522.96)
-
(97,286.16)

21,814.54
1.13
55,492.51

Total Environmental Protection

30,024,297.39

(29,675,488.27)

(348,809.12)

77,308.18

Hazardous Waste Trust Fund State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year

595,314.00

(595,314.00)

-

926.89

-

-

Total Hazardous Waste Trust Fund

595,314.00

(595,314.00)

-

926.89

Historic Preservation State Appropriation State General Funds Federal Funds Federal Highway Administration - Highway Planning and Construction Federal Funds Not Specifically Identified Other Funds

1,215.94
12,861.14

-
(12,508.90)

(1,215.94)
(352.24)

1,176.23
195.00

Total Historic Preservation

14,077.08

(12,508.90)

(1,568.18)

1,371.23

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
236

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

20,483.32 $

25,859.32 $

-$

25,859.32 $

25,859.32

-

-

(5,710.26)

-

-

-

-

-

-

104,494.96

104,494.96

104,494.80

0.16

104,494.96

-

-

119,268.02

130,354.28

104,494.80

25,859.48

130,354.28

-

-

28,367.19

18,914.89

-

18,914.89

18,914.89

-

-

-

-

-

-

-

-

-

48,328.02

48,328.02

48,328.02

-

48,328.02

-

-

76,695.21

67,242.91

48,328.02

18,914.89

67,242.91

-

-

151,218.25

173,032.79

-

173,032.79

173,032.79

-

-

-

-

-

-

-

-

-

(1.13)

-

-

-

-

-

-

-

-

-

-

-

-

-

23,732,206.31

23,787,698.82

23,702,394.51

85,304.31

23,787,698.82

-

-

23,883,423.43

23,960,731.61

23,702,394.51

258,337.10

23,960,731.61

-

-

2,124.92

3,051.81

3,051.81

-

3,051.81

-

-

42,495.30

42,495.30

42,495.30

-

42,495.30

-

-

44,620.22

45,547.11

45,547.11

-

45,547.11

-

-

1,671.61

2,847.84

-

2,847.84

2,847.84

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

33,506.72

33,701.72

32,195.30

1,506.42

33,701.72

-

-

35,178.33

36,549.56

32,195.30

4,354.26

36,549.56

(continued)

237

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Natural Resources, Department of Parks, Recreation and Historic Sites
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 Year as Funds Available

Return of Fiscal Year 2012
Surplus

71,216.93
925,717.92

-
(679,933.20)

(71,216.93)
(245,784.72)

Total Parks, Recreation and Historic Sites

996,934.85

(679,933.20)

(317,001.65)

Pollution Prevention Assistance Federal Funds Federal Funds Not Specifically Identified Other Funds

-

-

-

430,156.99

(430,156.99)

-

Total Pollution Prevention Assistance

430,156.99

(430,156.99)

-

Solid Waste Trust Fund State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Other Funds

-

-

-

127,310.30

(127,310.30)

-

-

-

-

Total Solid Waste Trust Fund

127,310.30

(127,310.30)

-

Wildlife Resources 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

514,523.38
1,356,710.00
17,485,438.35

-
(1,356,710.00)
(17,184,311.64)

(514,523.38)
-
(301,126.71)

Total Wildlife Resources

19,356,671.73

(18,541,021.64)

(815,650.09)

Prior Year Adjustments
78,298.63 -
361,330.84 439,629.47
-
396.60 -
396.60
254,376.87 -
64,051.69 318,428.56

Total Operating Activity

51,717,773.40

(50,159,610.78)

(1,558,162.62)

839,694.89

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
238

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

-

-

158,301.17

236,599.80

-

-

-

-

-

-

937,023.08

1,298,353.92

-

-

1,095,324.25

1,534,953.72

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-
959,177.41 959,177.41

236,599.80
339,176.51 575,776.31

236,599.80
1,298,353.92 1,534,953.72

-

-

-

-

-

-

-

-

-

376,512.92

376,512.92

376,512.92

-

376,512.92

-

-

376,512.92

376,512.92

376,512.92

-

376,512.92

-

-

623,343.80

623,740.40

623,343.80

396.60

623,740.40

-

-

-

-

-

-

-

-

-

25.00

25.00

-

25.00

25.00

-

-

623,368.80

623,765.40

623,343.80

421.60

623,765.40

-

-

688,530.73

942,907.60

588,470.00

354,437.60

942,907.60

-

-

1,356,710.00

1,356,710.00

1,356,710.00

-

1,356,710.00

-

-

-

-

-

-

-

-

-

17,101,628.03

17,165,679.72

17,084,104.66

81,575.06

17,165,679.72

-

-

19,146,868.76

19,465,297.32

19,029,284.66

436,012.66

19,465,297.32

-

-

45,401,259.94

46,240,954.83

44,921,278.53

1,319,676.30

46,240,954.83

(continued)

239

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Natural Resources, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Reserve Not Available for Expenditure Inventories

1,588,138.00

-

-

Prior Year Adjustments
-

Budget Unit Totals

$ 53,305,911.40 $ (50,159,610.78) $ (1,558,162.62) $

839,694.89

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
240

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

(78,052.97)

$

(78,052.97) $

-

-

1,510,085.03

1,510,085.03

-

1,510,085.03

- $ 45,401,259.94 $ 47,751,039.86 $ 46,431,363.56 $ 1,319,676.30 $ 47,751,039.86

Summary of Ending Fund Balance Reserved
Inventories Underground Storage Tank Trust Fund Other Reserves
Air Emissions DI-Lane WMA Mitigated Land Donations Hazardous Waste Trust Fund Insurance Recovery McLemore Cove Nongame Wildlife Conservation &
Wildlife Habitat Acquisition Fund Restricted Donations Satilla Summer Fires Solid Waste Trust Fund Storm Recovery Timber Sales Voluntary Remediation Escrow Waterfowl/Duck Stamp Fund Wildlife Endowment Fund Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 1,510,085.03 $ 18,715,761.18

- $ 1,510,085.03

-

18,715,761.18

2,746,241.87 30,840.65 20,304.15
1,378,906.10 52,010.74 15,866.07

-

2,746,241.87

-

30,840.65

20,304.15

-

1,378,906.10

-

52,010.74

-

15,866.07

6,788,853.49 4,625,166.15
64,266.48 640,426.74 29,189.50 155,550.81 168,370.70 1,037,616.95 8,451,906.95

-

6,788,853.49

-

4,625,166.15

-

64,266.48

-

640,426.74

-

29,189.50

-

155,550.81

-

168,370.70

-

1,037,616.95

-

8,451,906.95

-

1,319,676.30

1,319,676.30

$ 46,431,363.56 $ 1,319,676.30 $ 47,751,039.86

241

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, 2013

Pardons and Paroles, State Board of
Board Administration State Appropriation State General Funds American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Board Administration
Clemency Decisions State Appropriation State General Funds 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 Recovery 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

$ 4,952,894.00 $ 4,776,712.00 $ 4,776,712.00 $ 4,776,712.00

-

-

60,000.00

60,000.00

-

-

2,247.00

2,579.83

4,952,894.00

4,776,712.00

4,838,959.00

4,839,291.83

11,610,330.00 -
11,610,330.00

11,601,066.00 -
11,601,066.00

11,601,066.00 1,510.00
11,602,576.00

11,601,066.00 1,568.33
11,602,634.33

36,867,564.00 806,050.00 -
37,673,614.00

36,243,963.00 806,050.00 -
37,050,013.00

36,243,963.00 341,339.00 79,419.00
1,279,687.00
37,944,408.00

36,243,963.00 90,666.33 78,723.00
1,022,183.66
37,435,535.99

450,983.00

450,701.00

450,701.00

450,701.00

Budget Unit Totals

$ 54,687,821.00 $ 53,878,492.00 $ 54,836,644.00 $ 54,328,163.15

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
242

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 4,776,712.00 $

- $ 4,611,581.24 $

165,130.76 $

165,130.76

-

-

60,000.00

-

60,000.00

-

-

-

-

2,579.83

332.83

2,246.80

0.20

333.03

-

-

4,839,291.83

332.83

4,673,828.04

165,130.96

165,463.79

-

-

11,601,066.00

-

11,554,254.66

46,811.34

46,811.34

-

-

1,568.33

58.33

1,509.45

0.55

58.88

-

-

11,602,634.33

58.33

11,555,764.11

46,811.89

46,870.22

615,039.10
4,136.52
619,175.62

-

36,243,963.00

-

705,705.43

-

78,723.00

-

1,026,320.18

-

38,054,711.61

364,366.43
(696.00) (253,366.82)
110,303.61

35,446,452.15 329,798.19 78,723.00
1,025,015.15
36,879,988.49

797,510.85 11,540.81 696.00 254,671.85
1,064,419.51

797,510.85 375,907.24
1,305.03
1,174,723.12

$ 619,175.62 $

-

450,701.00

-

414,252.93

36,448.07

36,448.07

- $ 54,947,338.77 $

110,694.77 $ 53,523,833.57 $ 1,312,810.43 $ 1,423,505.20

243

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Pardons and Paroles, State Board of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

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

$

14,210.10 $

-

14,210.10

2,640.75 -

-$
-
-

(14,210.10) $
-
(14,210.10)

1,991.05
-
1,991.05

-

(2,640.75)

11,693.60

-

-

-

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 Recovery Funds Not Specifically Identified Other Funds

2,640.75
2,787.52 615,039.10
4,136.52

-
(615,039.10)
(4,136.52)

(2,640.75)
(2,787.52) -

11,693.60
30,995.58 (1,270.00)
(0.10)

Total Parole Supervision
Victim Services State Appropriation State General Funds

621,963.14 2,691.98

(619,175.62) -

(2,787.52) (2,691.98)

29,725.48 4,800.00

Budget Unit Totals

$

641,505.97 $ (619,175.62) $

(22,330.35) $

48,210.13

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
244

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

165,130.76 $

167,121.81 $

-$

167,121.81 $

167,121.81

-

-

-

-

-

-

-

-

-

333.03

333.03

-

333.03

333.03

-

-

165,463.79

167,454.84

-

167,454.84

167,454.84

-

-

46,811.34

58,504.94

-

58,504.94

58,504.94

-

-

58.88

58.88

-

58.88

58.88

-

-

46,870.22

58,563.82

-

58,563.82

58,563.82

-

-

797,510.85

828,506.43

-

828,506.43

828,506.43

-

-

375,907.24

374,637.24

374,637.24

-

374,637.24

-

-

-

-

-

-

-

-

-

1,305.03

1,304.93

-

1,304.93

1,304.93

-

-

1,174,723.12

1,204,448.60

374,637.24

829,811.36

1,204,448.60

-

-

36,448.07

41,248.07

-

41,248.07

41,248.07

$

-$

- $ 1,423,505.20 $ 1,471,715.33 $

374,637.24 $ 1,097,078.09 $ 1,471,715.33

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Unreserved, Undesignated
Surplus
Total Ending Fund Balance - June 30

$

374,637.24 $

-$

374,637.24

-

1,097,078.09

1,097,078.09

$

374,637.24 $ 1,097,078.09 $ 1,471,715.33

245

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, 2013

Properties Commission, State State Properties Commission
Other Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$

842,012.00 $

820,201.00 $ 1,605,189.00 $ 1,449,823.32

$

842,012.00 $

820,201.00 $ 1,605,189.00 $ 1,449,823.32

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
246

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 1,449,823.32 $ (155,365.68) $ 1,449,823.32 $

155,365.68 $

-

$

-$

- $ 1,449,823.32 $ (155,365.68) $ 1,449,823.32 $

155,365.68 $

-

247

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Properties Commission, State
State Properties Commission Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

-$

-$

-$

-

Budget Unit Totals

$

-$

-$

-$

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
248

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

-$

-$

-$

-

$

-$

-$

-$

-$

-$

-$

-

Unreserved, Undesignated Surplus

$

-

$

-

$

-

249

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, 2013

Public Defender Standards Council, Georgia
Public Defender Standards Council State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Public Defender Standards Council
Public Defenders State Appropriation State General Funds Other Funds
Total Public Defenders
Public Defenders - Special Project State Appropriation State General Funds

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 6,005,496.00 $ 5,953,567.00 $ 5,953,567.00 $ 5,953,567.00

340,000.00

340,000.00

99,488.00 1,988,867.00

89,032.00 1,743,190.22

6,345,496.00

6,293,567.00

8,041,922.00

7,785,789.22

34,395,328.00 -
34,395,328.00

34,374,788.00 -
34,374,788.00

36,354,788.00 28,925,880.00
65,280,668.00

36,354,788.00 28,061,217.22
64,416,005.22

-

-

-

-

Budget Unit Totals

$ 40,740,824.00 $ 40,668,355.00 $ 73,322,590.00 $ 72,201,794.44

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
250

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

10,455.64 245,675.62

256,131.26

- $ 5,953,567.00 $

-

99,487.64

-

1,988,865.84

8,041,920.48

- $ 5,953,567.00 $

(0.36) (1.16)

77,295.06 1,969,652.24

(1.52)

8,000,514.30

-$
22,192.94 19,214.76
41,407.70

-
22,192.58 19,213.60
41,406.18

864,662.16
864,662.16

-

36,354,788.00

-

28,925,879.38

65,280,667.38

(0.62)
(0.62)

36,354,788.00 28,178,524.21
64,533,312.21

747,355.79
747,355.79

747,355.17
747,355.17

$ 1,120,793.42 $

-

-

- $ 73,322,587.86 $

-

-

-

-

(2.14) $ 72,533,826.51 $

788,763.49 $

788,761.35

251

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Public Defender Standards Council, Georgia

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

Public Defender Standards Council State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

$

-$

-$

10,455.64 245,675.62

(10,455.64) (245,675.62)

-$
-

16,202.95
11,365.54

Total Public Defender Standards Council
Public Defenders State Appropriation State General Funds Other Funds

256,131.26
27,172.50 864,662.16

(256,131.26)
(864,662.16)

-
(27,172.50) -

27,568.49
71,302.95 128,583.88

Total Public Defenders
Public Defenders - Special Project State Appropriation State General Funds

891,834.66 2,665.00

(864,662.16) -

(27,172.50) (2,665.00)

199,886.83 98,327.19

Budget Unit Totals

$ 1,150,630.92 $ (1,120,793.42) $

(29,837.50) $ 325,782.51

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
252

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(16,202.95) $

-$

-$

-$

-$

-

-

-

22,192.58

22,192.58

22,192.58

-

22,192.58

-

-

19,213.60

30,579.14

30,579.14

-

30,579.14

-

(16,202.95)

41,406.18

52,771.72

52,771.72

-

52,771.72

-

(71,302.95)

-

-

-

-

-

747,355.17

875,939.05

875,939.05

-

(71,302.95)

747,355.17

875,939.05

875,939.05

-

-

-

875,939.05

-

875,939.05

-

(98,327.19)

-

-

-

-

-

$

- $ (185,833.09) $

788,761.35 $

928,710.77 $

928,710.77 $

- $ 928,710.77

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves
Administrative Service Fees Local County Funds Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

22,192.58 $

30,579.14 875,939.05

-

$

928,710.77 $

-$
-
-$

22,192.58
30,579.14 875,939.05
928,710.77

253

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, 2013

Public Health, Department of
Adolescent and Adult Health Promotion State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Maternal and Child Health Services Block Grant 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
Adult Essential Health Treatment Services State Appropriation State General Funds Tobacco Settlement Funds State Funds - Prior Year Carry-Over Tobacco Settlement Funds - Prior Year Federal Funds Preventive Health and Health Services Block Grant
Total Adult Essential Health Treatment Services
Departmental Administration State Appropriation State General Funds Tobacco Settlement 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 Departmental Administration
Emergency Preparedness/Trauma System Improvement 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 System Improvement
Epidemiology State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Promote Health Info Tech Other Funds
Total Epidemiology

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 3,751,224.00 5,152,439.00
187,504.00 41,694.00
10,404,530.00 17,173,639.00
335,000.00
37,046,030.00

$ 3,633,981.00 5,152,439.00
1,000,000.00 149,000.00
10,404,530.00 16,534,474.00 1,237,224.00
38,111,648.00

$ 3,633,981.00 5,152,439.00
1,000,000.00 144,931.00
10,404,530.00 18,281,767.00 1,882,194.00
40,499,842.00

$ 3,633,981.00 5,152,439.00
904,039.55 144,929.34 10,404,530.00 18,279,964.93 1,786,732.03
40,306,615.85

611,737.00 6,613,249.00
225,197.00 7,450,183.00

611,737.00 6,613,249.00
300,000.00 7,524,986.00

611,737.00 6,613,249.00
109,786.00 435,656.00 7,770,428.00

611,737.00 6,613,249.00
435,655.50 7,660,641.50

20,360,920.00 131,795.00
1,807,258.00
5,275,140.00
-
27,575,113.00

21,075,984.00 131,795.00
1,807,258.00
471,900.00 5,375,140.00
-
28,862,077.00

21,075,984.00 131,795.00
11,910.00 -
250,000.00 11,743,677.00
3,925,934.00
37,139,300.00

21,075,984.00 131,795.00
11,905.12 -
249,627.72 11,679,122.37
3,724,034.35
36,872,468.56

2,753,939.00
280,000.00 839,434.00 39,943,575.00 100,976.00
43,917,924.00

2,403,939.00
280,000.00 100,000.00 34,747,019.00 221,976.00
37,752,934.00

2,403,939.00
324,500.00 100,000.00 26,003,463.00 547,604.00
29,379,506.00

2,403,939.00
321,428.89 95,098.00 25,872,522.23 489,835.63
29,182,823.75

4,049,176.00 115,637.00
196,750.00 4,764,766.00
42,756.00
9,169,085.00

4,049,176.00 115,637.00
196,750.00 4,764,766.00
42,756.00
9,169,085.00

4,049,176.00 115,637.00
6,780,714.00
93,887.00 115,135.00
11,154,549.00

4,049,176.00 115,637.00
6,151,307.97
93,886.76 115,135.38
10,525,143.11

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
254

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

-

1,395,377.24

1,395,377.24

13,160.30 $ 3,647,141.30 $

-

5,152,439.00

13,160.30 $ 3,633,618.00 $

-

5,152,438.63

-

904,039.55

-

144,929.34

-

10,404,530.00

-

18,279,964.93

-

3,182,109.27

(95,960.45) (1.66) -
(1,802.07) 1,299,915.27

904,039.55 144,929.34 10,404,530.00 18,279,964.93 1,568,571.45

13,160.30

41,715,153.39

1,215,311.39

40,088,091.90

363.00 0.37
95,960.45 1.66 -
1,802.07 313,622.55
411,750.10

$

13,523.30

0.37

1,613,537.82

1,627,061.49

109,786.44 109,786.44

-

611,737.00

-

6,613,249.00

-

109,786.44

-

435,655.50

-

7,770,427.94

0.44 (0.50) (0.06)

611,713.63 6,176,448.00
109,786.00 435,655.50 7,333,603.13

23.37 436,801.00
0.50 436,824.87

23.37 436,801.00
0.44 -
436,824.81

-
80,860.65
80,860.65

-

21,075,984.00

-

131,795.00

-

11,905.12

-

-

-

249,627.72

-

11,679,122.37

-

3,804,895.00

-

36,953,329.21

-
(4.88) -
(372.28) (64,554.63) (121,039.00)
(185,970.79)

21,071,066.28 131,795.00
11,905.12 -
249,627.72 11,670,215.41
3,755,367.81
36,889,977.34

4,917.72 -
4.88 -
372.28 73,461.59 170,566.19
249,322.66

4,917.72 -
8,906.96 49,527.19
63,351.87

-
203,526.10
203,526.10

-

2,403,939.00

-

321,428.89

-

95,098.00

-

25,872,522.23

-

693,361.73

-

29,386,349.85

-
(3,071.11) (4,902.00) (130,940.77) 145,757.73
6,843.85

2,403,665.33
316,326.82 95,098.00
25,870,886.23 399,444.06
29,085,420.44

273.67
8,173.18 4,902.00 132,576.77 148,159.94
294,085.56

273.67
5,102.07 -
1,636.00 293,917.67
300,929.41

-

-

4,049,176.00

-

4,048,873.89

302.11

302.11

-

-

115,637.00

-

115,636.93

0.07

0.07

-

-

-

-

-

-

-

-

-

6,151,307.97

(629,406.03)

6,151,307.97

629,406.03

-

-

-

93,886.76

(0.24)

93,886.76

0.24

-

-

-

115,135.38

0.38

83,288.50

31,846.50

31,846.88

-

-

10,525,143.11

(629,405.89)

10,492,994.05

661,554.95

32,149.06

(continued)

255

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, 2013

Public Health, Department of
Immunization State Appropriation State General Funds Federal Funds Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Immunization
Infant and Child Essential Health Treatment Services 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 Infant and Child Essential Health Treatment Services
Infant and Child Health Promotion State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program 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 Federal Funds Not Specifically Identified Other Funds
Total Infectious Disease Control
Inspections and Environmental Hazard Control 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 Inspections and Environmental Hazard Control
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

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

2,505,125.00
500,000.00 7,049,716.00
-
10,054,841.00

2,505,125.00
500,000.00 7,905,559.00
780.00 -
10,911,464.00

2,505,125.00
8,789,081.00
13,251,423.00
24,545,629.00

2,505,125.00
8,719,081.87
(52.53) 13,841,349.88
25,065,504.22

22,079,771.00
8,655,982.00 -
17,903,475.00 75,000.00
48,714,228.00

20,204,685.00
8,698,918.00 -
18,566,001.00 75,000.00
47,544,604.00

20,204,685.00
11,676,628.00 141,500.00
17,619,628.00 532,059.00
50,174,500.00

20,204,685.00
11,031,793.36 116,685.60
17,618,040.29 531,571.85
49,502,776.10

12,203,708.00
-
10,623,280.00 119,108.00
276,006,719.00 119,826.00
299,072,641.00

12,176,208.00
-
10,623,280.00 119,108.00
246,283,799.00 50,316,634.00
319,519,029.00

12,176,208.00
-
10,623,280.00 -
249,425,177.00 56,249,680.00
328,474,345.00

12,176,208.00
-
5,784,204.66 -
248,553,014.48 55,260,104.17
321,773,531.31

30,499,493.00
84,489.00 60,292,583.00
-
90,876,565.00

30,499,493.00
84,489.00 60,292,583.00
-
90,876,565.00

30,499,493.00
70,765,666.00
-
101,265,159.00

30,499,493.00
61,584,389.34
353,598.23
92,437,480.57

3,571,617.00
200,210.00 223,000.00 547,530.00 618,231.00
5,160,588.00

3,571,617.00
200,210.00 223,000.00 547,530.00 618,231.00
5,160,588.00

3,571,617.00
100,000.00 216,000.00 1,690,918.00 1,059,375.00
6,637,910.00

3,571,617.00
100,000.00 215,799.52 1,687,843.75 49,226.03
5,624,486.30

81,858,779.00
986,551.00 -
82,845,330.00

81,365,503.00
493,275.00 -
81,858,778.00

81,365,503.00
452,173.00
81,817,676.00

81,365,503.00
452,172.81
81,817,675.81

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
256

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-
-
1,232,270.20
1,232,270.20

-

2,505,125.00

-

2,504,562.59

562.41

-

-

-

8,719,081.87

(69,999.13)

8,719,081.87

69,999.13

-

(52.53)

-

15,073,620.08

(52.53) 1,822,197.08

(52.53) 10,575,465.31

52.53 2,675,957.69

-

26,297,774.42

1,752,145.42

21,799,057.24

2,746,571.76

562.41
-
4,498,154.77
4,498,717.18

-
835.00
835.00

-

20,204,685.00

-

11,031,793.36

-

116,685.60

-

17,618,040.29

-

532,406.85

-

49,503,611.10

-
(644,834.64) (24,814.40) (1,587.71) 347.85
(670,888.90)

20,204,482.95
11,031,793.36 116,685.60
17,617,973.79 446,856.02
49,417,791.72

202.05
644,834.64 24,814.40 1,654.21 85,202.98
756,708.28

202.05
66.50 85,550.83
85,819.38

-
-
8,160,121.69
8,160,121.69

-

12,176,208.00

-

-

-

5,784,204.66

-

-

-

248,553,014.48

-

63,420,225.86

-

329,933,653.00

-
-
(4,839,075.34) -
(872,162.52) 7,170,545.86
1,459,308.00

12,175,842.71
-
5,784,204.66 -
248,553,014.48 52,765,466.97
319,278,528.82

365.29
-
4,839,075.34 -
872,162.52 3,484,213.03
9,195,816.18

365.29
-
10,654,758.89
10,655,124.18

-
53,645.00
53,645.00

-

30,499,493.00

-

30,493,370.72

-

-

-

-

-

61,584,389.34

(9,181,276.66)

60,868,649.38

-

407,243.23

407,243.23

-

-

92,491,125.57

(8,774,033.43)

91,362,020.10

6,122.28
9,897,016.62
-
9,903,138.90

6,122.28
715,739.96 407,243.23
1,129,105.47

-
1,013,149.01
1,013,149.01

-

3,571,617.00

-

100,000.00

-

215,799.52

-

1,687,843.75

-

1,062,375.04

-

6,637,635.31

-
(200.48) (3,074.25) 3,000.04
(274.69)

3,571,589.27
100,000.00 215,799.52 1,687,843.75 582,886.91
6,158,119.45

27.73
200.48 3,074.25 476,488.09
479,790.55

27.73
479,488.13
479,515.86

-

-

81,365,503.00

-

81,365,502.74

0.26

0.26

-

-

-

-

-

-

-

-

-

452,172.81

(0.19)

452,172.81

0.19

-

-

-

81,817,675.81

(0.19)

81,817,675.55

0.45

0.26

(continued)

257

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, 2013

Public Health, Department of
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 Fund State Funds - Prior Year Carry-Over Brain and Spinal Injury Trust Fund - Prior Year Other Funds
Total Brain and Spinal Injury Trust Fund
Georgia Trauma Care Network Commission State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Total Georgia Trauma Care Network Commission
Budget Unit Totals

Original Appropriation

Amended Appropriation

3,590,562.00
530,680.00 -
4,121,242.00

3,590,562.00
530,680.00 -
4,121,242.00

Final Budget

Funds
Current Year Revenues

3,590,562.00
530,680.00 2,101,208.00
6,222,450.00

3,590,562.00
538,713.89 2,324,814.72
6,454,090.61

2,396,580.00
-
2,396,580.00

2,396,580.00
-
2,396,580.00

2,396,580.00
533,050.00 -
2,929,630.00

2,396,580.00
7,379.40
2,403,959.40

15,937,214.00 -
15,937,214.00

15,159,098.00 -
15,159,098.00

15,159,098.00 -
15,159,098.00

15,159,098.00 -
15,159,098.00

$ 684,337,564.00 $ 698,968,678.00 $ 743,170,022.00 $ 724,786,295.09

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
258

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-
8,937.90
8,937.90

-

3,590,562.00

-

538,713.89

-

2,333,752.62

-

6,463,028.51

-
8,033.89 232,544.62
240,578.51

3,590,540.76
529,684.46 1,876,681.37
5,996,906.59

21.24
995.54 224,526.63
225,543.41

21.24
9,029.43 457,071.25
466,121.92

-
1,121,467.41 7,121.99
1,128,589.40

-

2,396,580.00

-

1,121,467.41

-

14,501.39

-

3,532,548.80

-
588,417.41 14,501.39
602,918.80

1,777,707.05
366,256.40 -
2,143,963.45

618,872.95
166,793.60 -
785,666.55

618,872.95
755,211.01 14,501.39
1,388,585.35

-
$ 13,387,098.63 $

-

15,159,098.00

-

-

-

15,159,098.00

-

15,145,871.96

-

-

-

15,145,871.96

13,226.04 -
13,226.04

13,226.04 -
13,226.04

13,160.30 $ 738,186,554.02 $ (4,983,467.98) $ 717,010,021.74 $ 26,160,000.26 $ 21,176,532.28

259

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Public Health, Department of
Adolescent and Adult Health Promotion State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Maternal and Child Health Services Block Grant Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Specifically Identified Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

345.80 $

37,315.06

-$ -

1,395,377.24

(1,395,377.24)

(345.80) $ (37,315.06)
-

128,900.86 2,991.68
(18,024.86)

Total Adolescent and Adult Health Promotion
Adult Essential Health Treatment Services State Appropriation State General Funds Tobacco Settlement Funds State Funds - Prior Year Carry-Over Tobacco Settlement Funds - Prior Year Federal Funds Preventive Health and Health Services Block Grant
Total Adult Essential Health Treatment Services
Departmental Administration State Appropriation State General Funds Tobacco Settlement 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

1,433,038.10

(1,395,377.24)

83.03 107,724.21 109,787.30
217,594.54

(109,786.44) (109,786.44)

9,783.73 3,538.84
80,860.65

-
(80,860.65)

(37,660.86)
(83.03) (107,724.21)
(0.86) -
(107,808.10)
(9,783.73) (3,538.84)
-

113,867.68
341,434.35
341,434.35
13,844.19 -
0.04 -
109,704.70

Total Departmental Administration
Emergency Preparedness/Trauma System Improvement 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

94,183.22
22,535.70 -
203,526.10

(80,860.65)
(203,526.10)

(13,322.57)
(22,535.70) -

123,548.93
208.74 (5,102.07)
139.03 12.56 34,153.83

Total Emergency Preparedness/Trauma System Improvement
Epidemiology State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Promote Health Info Tech Other Funds
Total Epidemiology

226,061.80
335.31 1,102.21
1,437.52

(203,526.10)
-

(22,535.70)
(335.31) (1,102.21)
(1,437.52)

29,412.09
52,404.78 -
52,404.78

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
260

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

13,523.30 $

142,424.16 $

-$

142,424.16 $

142,424.16

-

-

0.37

2,992.05

-

2,992.05

2,992.05

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,613,537.82

1,595,512.96

1,595,512.96

-

1,595,512.96

-

-

1,627,061.49

1,740,929.17

1,595,512.96

145,416.21

1,740,929.17

-

-

23.37

23.37

-

23.37

23.37

-

-

436,801.00

778,235.35

436,801.00

341,434.35

778,235.35

-

-

0.44

0.44

-

0.44

0.44

-

-

-

-

-

-

-

-

-

436,824.81

778,259.16

436,801.00

341,458.16

778,259.16

-

-

4,917.72

18,761.91

-

18,761.91

18,761.91

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0.04

0.04

-

0.04

-

-

-

-

-

-

-

-

8,906.96

8,906.96

8,906.96

-

8,906.96

-

-

49,527.19

159,231.89

159,231.89

-

159,231.89

-

-

63,351.87

186,900.80

168,138.89

18,761.91

186,900.80

-

-

273.67

482.41

-

482.41

482.41

-

-

5,102.07

0.00

-

-

0.00

-

-

-

139.03

139.03

-

139.03

-

-

1,636.00

1,648.56

1,648.56

-

1,648.56

-

-

293,917.67

328,071.50

328,071.50

-

328,071.50

-

-

300,929.41

330,341.50

329,859.09

482.41

330,341.50

-

-

302.11

52,706.89

-

52,706.89

52,706.89

-

-

0.07

0.07

-

0.07

0.07

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

31,846.88

31,846.88

31,846.88

-

31,846.88

-

-

32,149.06

84,553.84

31,846.88

52,706.96

84,553.84

(continued)

261

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Public Health, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Immunization State Appropriation State General Funds Federal Funds Preventive Health and Health Services Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds

41,312.83
-
1,232,270.20

-
-
(1,232,270.20)

(41,312.83)
-
-

Total Immunization
Infant and Child Essential Health Treatment Services 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 Infant and Child Essential Health Treatment Services
Infant and Child Health Promotion State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Federal Funds Not Specifically Identified Other Funds

1,273,583.03

(1,232,270.20)

143.35
0.02 835.00
978.37

-
(835.00)
(835.00)

286.66
0.30
8,160,121.69

-
-
(8,160,121.69)

(41,312.83)
(143.35) -
(0.02) -
(143.37)
(286.66) (0.30) -

Total Infant and Child Health Promotion
Infectious Disease Control State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Federal Funds Not Specifically Identified Other Funds

8,160,408.65

(8,160,121.69)

3,419.41
53,645.00

-
(53,645.00)

(286.96)
(3,419.41) -

Total Infectious Disease Control
Inspections and Environmental Hazard Control 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

57,064.41

(53,645.00)

38.52
1,013,149.01

-
(1,013,149.01)

(3,419.41)
(38.52) -

Total Inspections and Environmental Hazard Control
Public Health Formula Grants to Counties State Appropriation State General Funds Federal Funds Medical Assistance Program Other Funds

1,013,187.53

(1,013,149.01)

253.21

-

-

-

-

-

(38.52)
(253.21) -

Total Public Health Formula Grants to Counties

253.21

-

(253.21)

Prior Year Adjustments
2,328.50 -
10,740.30 13,068.80
968,561.42 -
53,215.60 1,021,777.02
2,414.24 -
(23,358.06) (20,943.82)
248,775.19 -
2,606.75 53,645.00 305,026.94
64,457.72 -
32,117.54 (10.00)
96,565.26
416,698.33 -
416,698.33

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
262

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

562.41

2,890.91

-

2,890.91

2,890.91

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,498,154.77

4,508,895.07

4,508,895.07

-

4,508,895.07

-

-

4,498,717.18

4,511,785.98

4,508,895.07

2,890.91

4,511,785.98

-

-

202.05

968,763.47

-

968,763.47

968,763.47

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

66.50

66.50

66.50

-

66.50

-

-

85,550.83

138,766.43

138,766.43

-

138,766.43

-

-

85,819.38

1,107,596.40

138,832.93

968,763.47

1,107,596.40

-

-

365.29

2,779.53

-

2,779.53

2,779.53

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

10,654,758.89

10,631,400.83

10,631,400.83

-

10,631,400.83

-

-

10,655,124.18

10,634,180.36

10,631,400.83

2,779.53

10,634,180.36

-

-

6,122.28

254,897.47

-

254,897.47

254,897.47

-

-

-

-

-

-

-

-

-

715,739.96

718,346.71

718,346.71

-

718,346.71

-

-

407,243.23

460,888.23

460,888.23

-

460,888.23

-

-

1,129,105.47

1,434,132.41

1,179,234.94

254,897.47

1,434,132.41

-

-

27.73

64,485.45

-

64,485.45

64,485.45

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

32,117.54

32,117.54

-

32,117.54

-

-

479,488.13

479,478.13

479,478.13

-

479,478.13

-

-

479,515.86

576,081.12

511,595.67

64,485.45

576,081.12

-

-

0.26

416,698.59

-

416,698.59

416,698.59

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0.26

416,698.59

-

416,698.59

416,698.59

(continued)

263

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Public Health, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Vital Records State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

16,530.64
8,937.90

-
(8,937.90)

(16,530.64)
-

Total Vital Records
Agencies Attached for Administrative purposes.
Brain and Spinal Injury Trust Fund State Appropriation Brain and Spinal Injury Trust Fund State Funds - Prior Year Carry-Over Brain and Spinal Injury Trust Fund - Prior Year Other Funds

25,468.54

(8,937.90)

(16,530.64)

-

-

-

1,121,467.41

(1,121,467.41)

-

7,121.99

(7,121.99)

-

Total Brain and Spinal Injury Trust Fund
Georgia Trauma Care Network Commission State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year

1,128,589.40

(1,128,589.40)

8,413.21

-

157,269.00

-

-
(8,413.21) (157,269.00)

Total Georgia Trauma Care Network Commission

165,682.21

-

(165,682.21)

Prior Year Adjustments
3,657.23 -
3,657.23
(14,849.51) (311.44) -
(15,160.95)
15,026.18 -
15,026.18

Budget Unit Totals

$ 13,797,530.53 $ (13,387,098.63) $ (410,431.90) $ 2,496,382.82

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
264

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

21.24

3,678.47

-

3,678.47

3,678.47

-

-

9,029.43

9,029.43

9,029.43

-

9,029.43

-

-

457,071.25

457,071.25

457,071.25

-

457,071.25

-

-

466,121.92

469,779.15

466,100.68

3,678.47

469,779.15

-

-

618,872.95

604,023.44

604,023.44

-

604,023.44

-

-

755,211.01

754,899.57

754,899.57

-

754,899.57

-

-

14,501.39

14,501.39

14,501.39

-

14,501.39

-

-

1,388,585.35

1,373,424.40

1,373,424.40

-

1,373,424.40

-

-

13,226.04

28,252.22

-

28,252.22

28,252.22

-

-

-

-

-

-

-

-

-

13,226.04

28,252.22

-

28,252.22

28,252.22

$

-$

- $ 21,176,532.28 $ 23,672,915.10 $ 21,371,643.34 $ 2,301,271.76 $ 23,672,915.10

Summary of Ending Fund Balance

Reserved

Federal Financial Assistance

$

770,254.77 $

-

Other Reserves

Brain & Spinal Injury Trust Fund Donations

1,373,424.40

-

Contracts

10,500,356.99

-

DOAS Claim Settlement Proceeds

2,697.45

-

EMS Fees

114,548.13

-

Georgia Trauma Trust Fund

169,073.37

-

Infectious Disease Control

160,935.00

-

Immunization Vaccines

4,508,895.07

-

Local Match on Contracts

1,637.00

-

Medicaid

84,617.43

Newborn Umbilical Cord Blood Bank

179,533.73

-

Other

271,344.87

-

Ovarian Cancer Study

31,846.88

-

Personal Responsible Education Program

287,089.11

-

Restricted Donations

1,440,842.63

-

Ryan White Match

299,953.23

-

Septic Tank Fees

476,481.13

-

Tobacco Settlement Funds

436,801.00

Vital Records Contracts

21,515.15

-

WIC Farmers Market Match

239,796.00

-

Unreserved, Undesignated

Surplus - Regular

-

1,956,844.85

Surplus - Tobacco Settlement Funds

-

344,426.91

770,254.77
1,373,424.40 10,500,356.99
2,697.45 114,548.13 169,073.37 160,935.00 4,508,895.07
1,637.00 84,617.43 179,533.73 271,344.87 31,846.88 287,089.11 1,440,842.63 299,953.23 476,481.13 436,801.00 21,515.15 239,796.00
1,956,844.85 344,426.91

Total Ending Fund Balance - June 30

$ 21,371,643.34 $ 2,301,271.76 $ 23,672,915.10

265

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, 2013

Public Safety, Department of
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
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Departmental Administration
Executive Security Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Executive Security Services
Field Offices and Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Field Offices and Services
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

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 3,114,878.00 $ 3,116,012.00 $ 3,116,012.00 $ 3,116,012.00

200,000.00 174,000.00

243,034.00 4,100,000.00

249,885.00 5,227,946.00

249,883.63 1,227,946.00

3,488,878.00

7,459,046.00

8,593,843.00

4,593,841.63

6,897,999.00
6,897,999.00

7,372,499.00
7,372,499.00

173,623.00 7,414,423.00
7,588,046.00

173,622.50 7,413,848.49
7,587,470.99

8,249,014.00
141,571.00 110,010.00
8,500,595.00

8,135,485.00
141,571.00 3,510.00
8,280,566.00

8,135,485.00
187,609.00 16,962.00
8,340,056.00

8,135,485.00
53,548.42 16,960.51
8,205,993.93

1,602,488.00
54,000.00
1,656,488.00

1,790,127.00
336,765.00
2,126,892.00

1,790,127.00
88.00 154,130.00
1,944,345.00

1,790,127.00
88.00 154,130.00
1,944,345.00

77,541,397.00
12,592,428.00 6,372,400.00
96,506,225.00

76,250,579.00
8,096,038.00 8,772,400.00
93,119,017.00

76,250,579.00
7,452,011.00 11,966,727.00
95,669,317.00

76,250,579.00
5,534,609.93 9,025,507.51
90,810,696.44

10,125,133.00
6,699,743.00 6,580,387.00
23,405,263.00

3,926,364.00
6,277,159.00 13,187,197.00
23,390,720.00

3,926,364.00
7,911,361.00 14,979,239.00
26,816,964.00

3,926,364.00
7,911,355.33 13,111,158.98
24,948,878.31

3,274,853.00
-
3,274,853.00

3,275,664.00
205,538.00
3,481,202.00

3,275,664.00
74,761.00 -
3,350,425.00

3,275,664.00
74,760.83 -
3,350,424.83

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
266

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 3,116,012.00 $

- $ 3,115,033.99 $

978.01 $

978.01

-

-

249,883.63

(1.37)

249,883.63

1.37

-

-

-

1,227,946.00

(4,000,000.00)

1,227,946.00

4,000,000.00

-

-

-

4,593,841.63

(4,000,001.37)

4,592,863.62

4,000,979.38

978.01

-

-

173,622.50

(0.50)

173,622.50

0.50

-

-

-

7,413,848.49

(574.51)

7,413,848.49

574.51

-

-

-

7,587,470.99

(575.01)

7,587,470.99

575.01

-

-
134,059.92 -
134,059.92

-

8,135,485.00

-

187,608.34

-

16,960.51

-

8,340,053.85

-
(0.66) (1.49)
(2.15)

8,132,014.36
187,608.34 16,960.51
8,336,583.21

3,470.64
0.66 1.49
3,472.79

3,470.64
-
3,470.64

-

-

1,790,127.00

-

1,788,371.71

1,755.29

1,755.29

-

-

88.00

-

88.00

-

-

-

-

154,130.00

-

154,130.00

-

-

-

-

1,944,345.00

-

1,942,589.71

1,755.29

1,755.29

-
2,258,491.16 1,392,754.80
3,651,245.96

-

76,250,579.00

-

76,229,109.35

-

7,793,101.09

-

10,418,262.31

341,090.09 (1,548,464.69)

7,452,001.65 9,566,718.17

-

94,461,942.40

(1,207,374.60)

93,247,829.17

21,469.65
9.35 2,400,008.83
2,421,487.83

21,469.65
341,099.44 851,544.14
1,214,113.23

-
2,257,145.21
2,257,145.21

-

3,926,364.00

-

7,911,355.33

-

15,368,304.19

-

27,206,023.52

-
(5.67) 389,065.19
389,059.52

3,912,322.99
7,911,355.33 14,979,237.51
26,802,915.83

14,041.01
5.67 1.49
14,048.17

14,041.01
389,066.68
403,107.69

-

-

3,275,664.00

-

3,274,059.33

1,604.67

1,604.67

-

-

74,760.83

(0.17)

74,760.83

0.17

-

-

-

-

-

-

-

-

-

-

3,350,424.83

(0.17)

3,348,820.16

1,604.84

1,604.67

(continued)

267

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, 2013

Public Safety, Department of
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
Firefighters Standards and Training Council State Appropriation State General Funds
Office of Highway Safety State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Office of Highway Safety
Peace Officers Standards and Training Council State Appropriation State General Funds Other Funds
Total Peace Officers Standards and Training Council
Public Safety Training Center State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Public Safety Training Center
Budget Unit Totals

Original Appropriation

Amended Appropriation

1,502,013.00
-
1,502,013.00

1,502,824.00
-
1,502,824.00

Final Budget

Funds
Current Year Revenues

1,502,824.00
1,582.00 65,000.00
1,569,406.00

1,502,824.00
1,581.94 64,999.02
1,569,404.96

635,005.00

634,993.00

634,993.00

634,993.00

368,599.00
17,086,129.00 1,077,424.00
18,532,152.00

446,399.00
17,327,181.00 455,502.00
18,229,082.00

446,399.00
15,660,582.00 533,903.00
16,640,884.00

446,399.00
12,671,600.69 371,677.91
13,489,677.60

2,471,897.00 88,461.00
2,560,358.00

2,378,343.00 358,051.00
2,736,394.00

2,378,343.00 732,228.00
3,110,571.00

2,378,343.00 732,227.67
3,110,570.67

10,611,301.00
1,778,300.00 2,096,774.00
14,486,375.00

10,432,884.00
1,739,391.00 3,856,774.00
16,029,049.00

10,432,884.00
2,438,908.00 4,420,528.00
17,292,320.00

10,432,884.00
1,459,772.48 4,127,941.39
16,020,597.87

$ 181,446,204.00 $ 184,362,284.00 $ 191,551,170.00 $ 176,266,895.23

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
268

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

1,502,824.00

-

1,501,792.97

1,031.03

1,031.03

-

-

1,581.94

(0.06)

1,581.94

0.06

-

-

-

64,999.02

(0.98)

64,999.02

0.98

-

-

-

1,569,404.96

(1.04)

1,568,373.93

1,032.07

1,031.03

-
381,467.03 381,467.03
-
-
$ 6,423,918.12 $

-

634,993.00

-

616,050.26

18,942.74

18,942.74

-

446,399.00

-

446,224.00

-

12,671,600.69

(2,988,981.31)

12,670,383.19

-

753,144.94

219,241.94

367,361.12

-

13,871,144.63

(2,769,739.37)

13,483,968.31

175.00
2,990,198.81 166,541.88
3,156,915.69

175.00
1,217.50 385,783.82
387,176.32

-

2,378,343.00

-

732,227.67

-

3,110,570.67

(0.33)
(0.33)

2,364,154.49 617,858.85
2,982,013.34

14,188.51 114,369.15
128,557.66

14,188.51 114,368.82
128,557.33

-

10,432,884.00

-

10,431,489.04

-

1,459,772.48

-

4,127,941.39

(979,135.52) (292,586.61)

1,459,772.48 4,122,972.51

-

16,020,597.87

(1,271,722.13)

16,014,234.03

1,394.96
979,135.52 297,555.49
1,278,085.97

1,394.96
4,968.88
6,363.84

- $ 182,690,813.35 $ (8,860,356.65) $ 180,523,712.56 $ 11,027,457.44 $ 2,167,100.79

269

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Public Safety, Department of
Aviation 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 Year
as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

7,282.06 $

-

-$
-

(7,282.06) $
-

96.01
-

Total Aviation
Capitol Police Services Federal Funds Federal Funds Not Specifically Identified Other Funds

7,282.06
-

-

(7,282.06)

-

-

-

-

96.01
-

Total Capitol Police Services
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

-
5,581.54 134,059.92
-

-
(134,059.92)
-

-
(5,581.54) -

-
8,930.62 -

Total Departmental Administration
Executive Security Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

139,641.46
9,534.22 -

(134,059.92)
-

(5,581.54)
(9,534.22) -

8,930.62
-

Total Executive Security Services
Field Offices and Services State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

9,534.22

-

74,345.08
2,258,491.16 1,392,754.80

-
(2,258,491.16) (1,392,754.80)

(9,534.22)
(74,345.08) -

-
746.97 151.06
50.00

Total Field Offices and Services
Motor Carrier Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

3,725,591.04

(3,651,245.96)

57,674.62
4,785.33 2,257,145.21

-
(2,257,145.21)

(74,345.08)
(57,674.62) (4,785.33)
-

948.03
2,305.71 -

Total Motor Carrier Compliance
Specialized Collision Reconstruction Team State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

2,319,605.16

(2,257,145.21)

13,358.13

-

-

-

-

-

(62,459.95)
(13,358.13) -

2,305.71
-

Total Specialized Collision Reconstruction Team

13,358.13

-

(13,358.13)

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
270

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

978.01 $

1,074.02 $

-$

1,074.02 $

1,074.02

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

978.01

1,074.02

-

1,074.02

1,074.02

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3,470.64

12,401.26

-

12,401.26

12,401.26

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3,470.64

12,401.26

-

12,401.26

12,401.26

-

-

1,755.29

1,755.29

-

1,755.29

1,755.29

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,755.29

1,755.29

-

1,755.29

1,755.29

-

-

21,469.65

22,216.62

-

22,216.62

22,216.62

-

-

341,099.44

341,250.50

341,250.50

-

341,250.50

-

-

851,544.14

851,594.14

851,594.14

-

851,594.14

-

-

1,214,113.23

1,215,061.26

1,192,844.64

22,216.62

1,215,061.26

-

-

14,041.01

16,346.72

-

16,346.72

16,346.72

-

-

-

-

-

-

-

-

-

389,066.68

389,066.68

389,066.68

-

389,066.68

-

-

403,107.69

405,413.40

389,066.68

16,346.72

405,413.40

-

-

1,604.67

1,604.67

-

1,604.67

1,604.67

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,604.67

1,604.67

-

1,604.67

1,604.67

(continued)

271

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Public Safety, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year
as Funds Available

Return of Fiscal Year 2012
Surplus

Troop J Specialty Units
State Appropriation State General Funds
Federal Funds Federal Funds Not Specifically Identified
Other Funds

16,126.10
-

-

(16,126.10)

-

-

-

-

Total Troop J Specialty Units
Agencies Attached for Administrative Purposes
Firefighters Standards and Training Council State Appropriation State General Funds
Office of Highway Safety State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

16,126.10

-

(16,126.10)

36,676.91
208,583.27 381,467.03

-
(381,467.03)

(36,676.91)
(208,583.27)
-

Total Office of Highway Safety
Peace Officers Standards and Training Council State Appropriation State General Funds Other Funds

590,050.30
10,733.45 35,244.64

(381,467.03)
-

(208,583.27)
(10,733.45) (35,244.64)

Total Peace Officers Standards and Training Council
Public Safety Training Center State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

45,978.09
3,007.88 180.41
6,324.02

-

(45,978.09)

-

(3,007.88)

-

(180.41)

-

(6,324.02)

Total Public Safety Training Center
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

9,512.31 6,913,355.78

(6,423,918.12)

2,852,152.06

-

(9,512.31) (489,437.66)
-

Prior Year Adjustments
-
64.81
(1,217.50)
(1,217.50)
337.99 473.92 811.91
1,910.42 -
5,887.93 7,798.35 19,737.94
-

Budget Unit Totals

$ 9,765,507.84 $ (6,423,918.12) $ (489,437.66) $

19,737.94

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
272

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

1,031.03

1,031.03

-

1,031.03

1,031.03

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,031.03

1,031.03

-

1,031.03

1,031.03

-

-
-
-

-
-

-
-

25,585.19

$

25,585.19 $

-

18,942.74

19,007.55

-

19,007.55

19,007.55

-

175.00

175.00

-

-

1,217.50

-

-

-

385,783.82

385,783.82

385,613.86

-

387,176.32

385,958.82

385,613.86

175.00
169.96
344.96

175.00
385,783.82
385,958.82

-

14,188.51

14,526.50

-

114,368.82

114,842.74

-

128,557.33

129,369.24

-

14,526.50

14,526.50

-

114,842.74

114,842.74

-

129,369.24

129,369.24

-

1,394.96

3,305.38

-

-

-

-

-

-

4,968.88

10,856.81

-

-

6,363.84

14,162.19

-

-

2,167,100.79

2,186,838.73

1,967,525.18

3,305.38 -
10,856.81
14,162.19 219,313.55

3,305.38 -
10,856.81
14,162.19 2,186,838.73

-

-

2,877,737.25

2,877,737.25

-

2,877,737.25

- $ 2,167,100.79 $ 5,064,575.98 $ 4,845,262.43 $

219,313.55 $ 5,064,575.98

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Inventories Other Reserves
Administration Fees GOHS Conference GDOT Grant Motorcycle Enforcement Unit NASCAR Tags Share the Road Tags Unified Carrier Registration Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

341,250.50 $

2,877,737.25

27,330.81 19,706.80 18,924.77 851,594.14 40,436.89 279,214.59 389,066.68

-

$ 4,845,262.43 $

-$

341,250.50

-

2,877,737.25

27,330.81

19,706.80

18,924.77

-

851,594.14

-

40,436.89

-

279,214.59

-

389,066.68

219,313.55

219,313.55

219,313.55 $ 5,064,575.98

273

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, 2013

Public Service Commission
Commission Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Commission Administration
Facility Protection State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified
Total Facility Protection
Utilities Regulation State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Electricity Delivery and Energy Reliability Other Funds
Total Utilities Regulation
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$ 1,111,939.00 $ 1,112,243.00 $ 1,112,243.00 $ 1,112,243.00

83,500.00 -
1,195,439.00

83,500.00 -
1,195,743.00

96,420.00 6,561.00
1,215,224.00

96,420.00 6,560.70
1,215,223.70

977,613.00 1,188,246.00 2,165,859.00

923,191.00 1,188,246.00 2,111,437.00

923,191.00 1,164,818.00 2,088,009.00

923,191.00 1,443,947.65 2,367,138.65

5,874,014.00 28,500.00
241,475.00 -
6,143,989.00

5,637,615.00 28,500.00
241,475.00 -
5,907,590.00

5,637,615.00 9,720.00
274,986.00 120,000.00 6,042,321.00

5,637,615.00 9,720.00
274,985.98 120,000.00 6,042,320.98

$ 9,505,287.00 $ 9,214,770.00 $ 9,345,554.00 $ 9,624,683.33

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
274

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

- $ 1,112,243.00 $

- $ 1,112,226.44 $

16.56 $

16.56

-

-

96,420.00

-

96,420.00

-

-

-

-

6,560.70

(0.30)

6,560.70

0.30

-

-

-

1,215,223.70

(0.30)

1,215,207.14

16.86

16.56

180,000.10 180,000.10

-

923,191.00

-

1,623,947.75

-

2,547,138.75

459,129.75 459,129.75

923,147.93 1,164,818.75 2,087,966.68

43.07 (0.75) 42.32

43.07 459,129.00 459,172.07

-
$ 180,000.10 $

-

5,637,615.00

-

9,720.00

-

274,985.98

-

120,000.00

-

6,042,320.98

-
(0.02) -
(0.02)

5,637,563.39 9,720.00
274,985.98 120,000.00 6,042,269.37

- $ 9,804,683.43 $

459,129.43 $ 9,345,443.19 $

51.61 -
0.02 -
51.63

51.61 -
51.61

110.81 $ 459,240.24

275

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Public Service Commission

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

Commission Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

$

468.97 $

-$

(468.97) $

-

-

-

-

-

-

-

-

-

Total Commission Administration
Facility Protection State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified

468.97

-

(468.97)

-

23,071.50

-

(23,071.50)

-

180,000.10

(180,000.10)

-

-

Total Facility Protection
Utilities Regulation State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Electricity Delivery and Energy Reliability Other Funds

203,071.60
13,151.49 -

(180,000.10)
-

(23,071.50)
(13,151.49) -

-
63,347.00 -

Total Utilities Regulation

13,151.49

-

(13,151.49)

63,347.00

Budget Unit Totals

$

216,692.06 $ (180,000.10) $

(36,691.96) $

63,347.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
276

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

16.56 $

16.56 $

-$

16.56 $

16.56

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

16.56

16.56

-

16.56

16.56

-

-

43.07

43.07

-

43.07

43.07

-

-

459,129.00

459,129.00

459,129.00

-

459,129.00

-

-

459,172.07

459,172.07

459,129.00

43.07

459,172.07

-

-

51.61

63,398.61

-

63,398.61

63,398.61

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

51.61

63,398.61

-

63,398.61

63,398.61

$

-$

-$

459,240.24 $

522,587.24 $

459,129.00 $

63,458.24 $ 522,587.24

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Unreserved, Undesignated
Surplus
Total Ending Fund Balance - June 30

$

459,129.00 $

-

$

459,129.00 $

-$ 63,458.24 63,458.24 $

459,129.00 63,458.24 522,587.24

277

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, 2013

Regents, University System of Georgia
Agricultural Experiment Station State Appropriation State General Funds Other Funds
Total Agricultural Experiment Station
Athens/Tifton Vet Laboratories Other Funds
Cooperative Extension Service State Appropriation State General Funds Other Funds
Total Cooperative Extension Service
Enterprise Innovation Institute State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Enterprise Innovation Institute
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
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

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 35,107,005.00 37,552,919.00
72,659,924.00

$ 34,053,795.00 37,552,919.00
71,606,714.00

$ 34,053,795.00 71,920,381.00
105,974,176.00

$ 34,053,795.00 44,877,738.73
78,931,533.73

4,944,522.00

4,944,522.00

6,578,443.00

6,094,529.80

29,467,851.00 25,083,929.00
54,551,780.00

28,583,815.00 25,083,929.00
53,667,744.00

28,583,815.00 41,515,967.00
70,099,782.00

28,583,815.00 32,783,339.46
61,367,154.46

7,375,440.00
10,475,000.00
17,850,440.00

7,154,177.00
10,475,000.00
17,629,177.00

7,154,177.00
13,427,900.00
20,582,077.00

7,154,177.00
11,925,040.24
19,079,217.24

502,786.00 500,000.00
1,002,786.00

487,702.00 575,988.00
1,063,690.00

487,702.00 838,488.00
1,326,190.00

487,702.00 454,283.91
941,985.91

2,579,928.00 8,950,426.00 11,530,354.00
3,625,810.00

2,502,530.00 10,250,426.00 12,752,956.00
3,625,810.00

2,502,530.00 11,799,204.00 14,301,734.00
3,625,810.00

2,502,530.00 9,972,521.23 12,475,051.23
3,625,810.00

5,791,631.00 223,917,958.00
229,709,589.00

5,569,382.00 223,917,958.00
229,487,340.00

5,569,382.00 323,640,207.00
329,209,589.00

5,569,382.00 295,862,013.47
301,431,395.47

729,450.00 486,281.00
1,215,731.00

707,566.00 486,281.00
1,193,847.00

707,566.00 787,637.00
1,495,203.00

707,566.00 628,870.08
1,336,436.08

1,199,121.00 1,345,529.00
2,544,650.00

1,163,147.00 1,345,529.00
2,508,676.00

1,163,147.00 2,136,029.00
3,299,176.00

1,163,147.00 1,726,783.51
2,889,930.51

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
278

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

17,140,049.31

17,140,049.31

384,259.14

- $ 34,053,795.00 $

- $ 34,053,795.00 $

-$

-

-

62,017,788.04

(9,902,592.96)

44,713,360.36

27,207,020.64

17,304,427.68

-

96,071,583.04

(9,902,592.96)

78,767,155.36

27,207,020.64

17,304,427.68

-

6,478,788.94

(99,654.06)

5,890,286.79

688,156.21

588,502.15

3,172,052.77
3,172,052.77

-

28,583,815.00

-

28,583,815.00

-

-

35,955,392.23

(5,560,574.77)

31,490,833.17

10,025,133.83

-

64,539,207.23

(5,560,574.77)

60,074,648.17

10,025,133.83

4,464,559.06
4,464,559.06

-
421.57
421.57

-

7,154,177.00

-

7,154,176.98

0.02

0.02

-

-

-

-

-

-

-

11,925,461.81

(1,502,438.19)

11,925,461.81

1,502,438.19

-

-

19,079,638.81

(1,502,438.19)

19,079,638.79

1,502,438.21

0.02

114,005.84
114,005.84

-

487,702.00

-

568,289.75

-

1,055,991.75

(270,198.25)
(270,198.25)

487,702.00 445,085.52
932,787.52

393,402.48
393,402.48

123,204.23
123,204.23

2,543,151.99 2,543,151.99
-

-

2,502,530.00

-

12,515,673.22

-

15,018,203.22

-

3,625,810.00

716,469.22 716,469.22
-

2,502,530.00 10,035,652.51 12,538,182.51
3,625,810.00

1,763,551.49 1,763,551.49
-

2,480,020.71 2,480,020.71
-

-

-

5,569,382.00

-

5,569,382.00

-

-

296,321.14

-

296,158,334.61

(27,481,872.39)

296,158,334.61

27,481,872.39

-

296,321.14

-

301,727,716.61

(27,481,872.39)

301,727,716.61

27,481,872.39

-

340,204.78
340,204.78

-

707,566.00

-

969,074.86

-

1,676,640.86

181,437.86
181,437.86

707,566.00 605,270.15
1,312,836.15

182,366.85
182,366.85

363,804.71
363,804.71

157,031.17
157,031.17

-

1,163,147.00

-

1,883,814.68

-

3,046,961.68

(252,214.32)
(252,214.32)

1,163,147.00 1,726,632.83
2,889,779.83

409,396.17
409,396.17

157,181.85
157,181.85 (continued)

279

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, 2013

Regents, University System of Georgia
Medical College of Georgia Hospital and Clinics 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
Regents Central Office State Appropriation State General Funds
Research Consortium State Appropriation State General Funds
Skidaway Institute of Oceanography State Appropriation State General Funds Other Funds
Total Skidaway Institute of Oceanography
Teaching State Appropriation State General Funds State Appropriation State General Fund Prior Year 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 Teaching Hospital
Agencies Attached for Administrative Purposes.
Payments to Georgia Military College State Appropriation State General Funds
Payments to Public Telecommunications Commission, Georgia State Appropriation State General Funds
Total Payments to Public Telecommunications Commission, Georgia
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

29,172,642.00

28,297,463.00

28,297,463.00

28,297,463.00

32,189,109.00 5,222,400.00
37,411,509.00

31,223,436.00 5,222,400.00
36,445,836.00

31,223,436.00 5,222,400.00
36,445,836.00

31,223,436.00 4,095,599.71
35,319,035.71

18,843,915.00

18,278,598.00

18,278,598.00

18,278,598.00

8,231,266.00

8,102,099.00

8,102,099.00

8,102,099.00

6,293,244.00

6,104,447.00

6,104,447.00

6,104,447.00

1,229,305.00 3,550,000.00
4,779,305.00

1,192,426.00 3,650,620.00
4,843,046.00

1,192,426.00 4,710,000.00
5,902,426.00

1,192,426.00 4,512,153.43
5,704,579.43

1,631,690,795.00
4,018,392,206.00
5,650,083,001.00

1,555,517,110.00
4,183,908,853.00
5,739,425,963.00

1,555,517,110.00
12,406.00 4,659,338,126.00
6,214,867,642.00

1,555,517,110.00
4,210,498,414.42
5,766,015,524.42

2,546,463.00

2,470,069.00

2,470,069.00

2,470,069.00

429,039.00 9,621,951.00
10,050,990.00

416,168.00 9,621,951.00
10,038,119.00

416,168.00 15,500,841.00
15,917,009.00

416,168.00 11,464,311.98
11,880,479.98

2,339,951.00

2,269,752.00

2,269,752.00

2,269,752.00

12,850,843.00 12,850,843.00

13,370,145.00 13,370,145.00

13,370,145.00 13,370,145.00

13,370,145.00 13,370,145.00

$ 6,182,238,715.00 $ 6,268,126,013.00 $ 6,908,517,666.00 $ 6,385,985,236.97

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
280

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

28,297,463.00

-

28,297,463.00

-

-

-

-

31,223,436.00

-

31,222,242.12

1,193.88

1,193.88

-

-

4,095,599.71

(1,126,800.29)

4,095,599.71

1,126,800.29

-

-

-

35,319,035.71

(1,126,800.29)

35,317,841.83

1,127,994.17

1,193.88

-

-

18,278,598.00

-

18,053,952.72

224,645.28

224,645.28

-

-

8,102,099.00

-

8,096,356.70

5,742.30

5,742.30

-

-

6,104,447.00

-

6,104,447.00

-

-

433,089.02
433,089.02

-

1,192,426.00

-

4,945,242.45

-

6,137,668.45

235,242.45
235,242.45

1,192,425.68 4,789,973.99
5,982,399.67

0.32 (79,973.99)
(79,973.67)

0.32 155,268.46
155,268.78

-
12,405.55 273,181,390.61
273,193,796.16

69,463.21
36,858,508.11
36,927,971.32

1,555,586,573.21
12,405.55 4,520,538,313.14
6,076,137,291.90

69,463.21
(0.45) (138,799,812.86)
(138,730,350.10)

1,555,209,622.63
4,216,908,890.96
5,772,118,513.59

307,487.37
12,406.00 442,429,235.04
442,749,128.41

376,950.58
12,405.55 303,629,422.18
304,018,778.31

-

-

2,470,069.00

-

2,470,069.00

-

-

3,042,028.59
3,042,028.59

-

416,168.00

-

14,506,340.57

-

14,922,508.57

(994,500.43)
(994,500.43)

415,924.79 12,821,415.64
13,237,340.43

243.21 2,679,425.36
2,679,668.57

243.21 1,684,924.93
1,685,168.14

-

-

2,269,752.00

-

2,269,752.00

-

-

-

-

13,370,145.00

-

13,370,145.00

-

-

-

-

13,370,145.00

-

13,370,145.00

-

-

$ 300,816,411.48 $ 36,927,971.32 $ 6,723,729,619.77 $ (184,788,046.23) $ 6,392,157,122.67 $ 516,360,543.33 $ 331,572,497.10

281

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Regents, University System of Georgia
Agricultural Experiment Station State Appropriation State General Funds Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

28,814.60

17,140,049.31

$

-$

(17,140,049.31)

(28,814.60) $ -

46,558.28 19,123.88

Total Agricultural Experiment Station
Athens/Tifton Vet Laboratories Other Funds
Cooperative Extension Service State Appropriation State General Funds Other Funds

17,168,863.91 384,259.14

(17,140,049.31) (384,259.14)

8,523.42 3,172,052.77

(3,172,052.77)

(28,814.60) -
(8,523.42) -

65,682.16 138.03
4,595.59 135,677.95

Total Cooperative Extension Service
Enterprise Innovation Institute State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

3,180,576.19

(3,172,052.77)

8.60
421.57

-
(421.57)

(8,523.42)
(8.60) -

140,273.54
-

Total Enterprise Innovation Institute
Forestry Cooperative Extension State Appropriation State General Funds Other Funds

430.17
114,005.84

(421.57)
(114,005.84)

(8.60)
-

-
495.62

Total Forestry Cooperative Extension
Forestry Research State Appropriation State General Funds Other Funds

114,005.84

(114,005.84)

8,415.15 2,543,151.99

(2,543,151.99)

-
(8,415.15) -

495.62
382.13 5,947.48

Total Forestry Research
Georgia Radiation Therapy Center Other Funds
Georgia Tech Research Institute State Appropriation State General Funds Other Funds

2,551,567.14 -

(2,543,151.99) -

3,069.00 296,321.14

(296,321.14)

(8,415.15) -
(3,069.00) -

6,329.61 -
1,369.71 -

Total Georgia Tech Research Institute
Marine Institute State Appropriation State General Funds Other Funds

299,390.14
340,204.78

(296,321.14)
(340,204.78)

(3,069.00)
-

1,369.71
0.01

Total Marine Institute
Marine Resources Extension Center State Appropriation State General Funds Other Funds

340,204.78
2,421.33 157,031.17

(340,204.78)
(157,031.17)

-
(2,421.33) -

0.01
933.56 1,928.46

Total Marine Resources Extension Center

159,452.50

(157,031.17)

(2,421.33)

2,862.02

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
282

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(3,828.90)

(3,828.90)

-

-$

-$

46,558.28 $

-$

-

17,304,427.68

17,319,722.66

17,319,722.66

-

17,304,427.68

17,366,280.94

17,319,722.66

-

588,502.15

588,640.18

588,640.18

46,558.28 -
46,558.28

$

46,558.28

17,319,722.66

17,366,280.94

-

588,640.18

(484.29)
(484.29)

-

-

4,595.59

-

-

4,464,559.06

4,599,752.72

4,599,752.72

-

4,464,559.06

4,604,348.31

4,599,752.72

4,595.59 -
4,595.59

4,595.59 4,599,752.72
4,604,348.31

-

-

0.02

0.02

-

0.02

0.02

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0.02

0.02

-

0.02

0.02

-

-

-

-

-

-

-

-

-

123,204.23

123,699.85

123,699.85

-

123,699.85

-

-

123,204.23

123,699.85

123,699.85

-

123,699.85

-

-

-

382.13

-

382.13

382.13

-

-

2,480,020.71

2,485,968.19

2,485,968.19

-

2,485,968.19

-

-

2,480,020.71

2,486,350.32

2,485,968.19

382.13

2,486,350.32

-

-

-

-

-

-

-

-

-

-

1,369.71

-

1,369.71

1,369.71

-

-

-

-

-

-

-

-

-

-

1,369.71

-

1,369.71

1,369.71

-

-

-

-

-

-

-

-

-

363,804.71

363,804.72

363,804.72

-

363,804.72

-

-

363,804.71

363,804.72

363,804.72

-

363,804.72

155.00
155.00

-

-

933.56

-

-

157,181.85

159,265.31

159,265.31

-

157,181.85

160,198.87

159,265.31

933.56 -
933.56

933.56 159,265.31
160,198.87 (continued)

283

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Regents, University System of Georgia

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Medical College of Georgia Hospital and Clinics State Appropriation State General Funds
Public Libraries State Appropriation State General Funds Other Funds

-
595.43 -

-

-

-

(595.43)

-

-

Total Public Libraries
Public Service/Special Funding Initiatives State Appropriation State General Funds
Regents Central Office State Appropriation State General Funds
Research Consortium State Appropriation State General Funds
Skidaway Institute of Oceanography State Appropriation State General Funds Other Funds

595.43 83,267.31
28,560.65
0.32 440,524.58

(433,089.02)

(595.43) (83,267.31)
(28,560.65)
(0.32) (7,435.56)

Total Skidaway Institute of Oceanography
Teaching State Appropriation State General Funds State Appropriation State General Fund Prior Year Other Funds

440,524.90

(433,089.02)

(7,435.88)

967,217.20
12,405.55 275,015,412.96

-
(12,405.55) (273,181,390.61)

(967,217.20)
(1,834,022.35)

Total Teaching
Veterinary Medicine Experiment Station State Appropriation State General Funds
Veterinary Medicine Teaching Hospital State Appropriation State General Funds Other Funds

275,995,035.71

(273,193,796.16)

(2,801,239.55)

847.22

-

(847.22)

4,586.24 3,042,028.59

(3,042,028.59)

(4,586.24) -

Total Veterinary Medicine Teaching Hospital

3,046,614.83

(3,042,028.59)

(4,586.24)

Prior Year Adjustments
-
-
19,220.70
-
-
-
1,712,822.78 -
1,162,029.95 2,874,852.73
668.60
(243.21) (12,265.21) (12,508.42)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
284

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

-

1,193.88

1,193.88

-

1,193.88

1,193.88

-

-

-

-

-

-

-

-

-

1,193.88

1,193.88

-

1,193.88

1,193.88

-

-

224,645.28

243,865.98

-

243,865.98

243,865.98

-

-

5,742.30

5,742.30

-

5,742.30

5,742.30

-

-

-

-

-

-

-

-

-

0.32

0.32

-

0.32

0.32

-

-

155,268.46

155,268.46

147,832.90

7,435.56

155,268.46

-

-

155,268.78

155,268.78

147,832.90

7,435.88

155,268.78

12,842.84
(3,556,272.94)
(3,543,430.10)

-

376,950.58

2,102,616.20

107,621.92

-

12,405.55

12,405.55

-

-

303,629,422.18

301,235,179.19

299,324,026.01

-

304,018,778.31

303,350,200.94

299,431,647.93

1,994,994.28
12,405.55 1,911,153.18
3,918,553.01

2,102,616.20
12,405.55 301,235,179.19
303,350,200.94

-

-

-

668.60

-

668.60

668.60

(30,575.65)
(30,575.65)

-

243.21

0.00

-

-

1,684,924.93

1,642,084.07

1,642,084.07

-

1,685,168.14

1,642,084.07

1,642,084.07

-

0.00

-

1,642,084.07

-

1,642,084.07

(continued)

285

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Regents, University System of Georgia Payments to Georgia Military College
State Appropriation State General Funds
Payments to Public Telecommunications Commission, Georgia State Appropriation State General Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

-

-

-

-

-

-

Total Payments to Public Telecommunications Commission, Georgia
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories Other Reserves

303,794,195.86

(300,816,411.48)

(2,977,784.38)

3,063,613.25

-

-

20,802,587.22

-

-

Prior Year Adjustments
-
3,099,384.31
-

Budget Unit Totals

$ 327,660,396.33 $ (300,816,411.48) $ (2,977,784.38) $ 3,099,384.31

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
286

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

-

-

-

-

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

(3,578,163.94)

-

-

-

-

-

-

-

-

-

331,572,497.10

331,093,717.47

326,862,418.53

4,231,298.94

331,093,717.47

49,068.45 3,529,095.49

$

-$

-

-

3,112,681.70

3,112,681.70

-

3,112,681.70

-

-

24,331,682.71

24,331,682.71

-

24,331,682.71

- $ 331,572,497.10 $ 358,538,081.88 $ 354,306,782.94 $ 4,231,298.94 $ 358,538,081.88

Summary of Ending Fund Balance Reserved
Inventories Colleges and Universities Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 3,112,681.70 $ 351,194,101.24

- $ 3,112,681.70

-

351,194,101.24

-

4,231,298.94

4,231,298.94

$ 354,306,782.94 $ 4,231,298.94 $ 358,538,081.88

287

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, 2013

Revenue, Department of
Customer Service State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Customer Service
Departmental Administration State Appropriation State General Funds Other Funds
Total Departmental Administration
Forestland Protection Grants State Appropriation State General Funds
Fraud Detection and Prevention State Appropriation State General Funds
Industry Regulation State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Prevention and Treatment of Substance Abuse Block Grant Federal Funds Not Specifically Identified Other Funds
Total Industry Regulation
Local Government Services State Appropriation State General Funds Other Funds
Total Local Government Services
Local Tax Officials Retirement and FICA State Appropriation State General Funds
Motor Vehicle Registration and Titling State Appropriation State General Funds Other Funds
Total Motor Vehicle Registration and Titling
Office of Special Investigations State Appropriation State General Funds

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 13,763,396.00
350,580.00
14,113,976.00

$ 13,530,037.00
365,580.00
13,895,617.00

$ 13,530,037.00
526,852.00 140,000.00
14,196,889.00

$ 13,530,037.00
526,851.91 140,000.00
14,196,888.91

6,573,819.00 484,210.00
7,058,029.00

6,626,995.00 484,210.00
7,111,205.00

6,626,995.00 1,297,888.00
7,924,883.00

6,626,995.00 1,297,884.32
7,924,879.32

14,184,250.00

14,184,250.00

14,184,250.00

14,184,250.00

-

625,000.00

625,000.00

625,000.00

2,891,834.00 150,000.00
187,422.00 2,588,503.00
5,817,759.00

2,860,426.00 150,000.00
251,507.00 267,422.00 2,421,996.00
5,951,351.00

2,860,426.00 150,000.00
206,441.00 256,217.00 3,650,104.00
7,123,188.00

2,860,426.00 150,000.00
206,440.40 256,216.40 3,650,102.23
7,123,185.03

1,819,038.00 2,670,000.00
4,489,038.00

1,990,590.00 3,095,000.00
5,085,590.00

1,990,590.00 6,466,377.00
8,456,967.00

1,990,590.00 6,466,376.81
8,456,966.81

9,232,474.00

9,232,474.00

9,232,474.00

9,232,474.00

14,265,208.00 4,981,765.00
19,246,973.00

15,151,558.00 6,440,990.00
21,592,548.00

15,151,558.00 13,662,121.00
28,813,679.00

15,151,558.00 10,619,258.59
25,770,816.59

3,710,891.00

3,739,483.00

3,739,483.00

3,739,483.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
288

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 13,530,037.00 $

- $ 13,524,551.66 $

5,485.34 $

5,485.34

-

-

526,851.91

(0.09)

526,851.91

0.09

-

-

-

140,000.00

-

140,000.00

-

-

-

-

14,196,888.91

(0.09)

14,191,403.57

5,485.43

5,485.34

-

-

6,626,995.00

-

6,617,815.89

9,179.11

9,179.11

-

-

1,297,884.32

(3.68)

1,297,884.32

3.68

-

-

-

7,924,879.32

(3.68)

7,915,700.21

9,182.79

9,179.11

-

-

14,184,250.00

-

14,184,250.00

-

-

-

-

625,000.00

-

625,000.00

-

-

-

-

2,860,426.00

-

2,511,583.70

348,842.30

348,842.30

-

-

150,000.00

-

150,000.00

-

-

-

-

206,440.40

(0.60)

206,440.40

0.60

-

-

-

256,216.40

(0.60)

256,216.40

0.60

-

-

-

3,650,102.23

(1.77)

3,650,102.23

1.77

-

-

-

7,123,185.03

(2.97)

6,774,342.73

348,845.27

348,842.30

-

-

1,990,590.00

-

1,988,437.11

2,152.89

2,152.89

-

-

6,466,376.81

(0.19)

6,466,376.81

0.19

-

-

-

8,456,966.81

(0.19)

8,454,813.92

2,153.08

2,152.89

-

-

9,232,474.00

-

9,232,474.00

-

-

3,042,858.78
3,042,858.78

-

15,151,558.00

-

13,662,117.37

-

28,813,675.37

(3.63)
(3.63)

15,148,354.32 10,319,634.11
25,467,988.43

3,203.68 3,342,486.89
3,345,690.57

3,203.68 3,342,483.26
3,345,686.94

-

-

3,739,483.00

-

3,727,276.41

12,206.59

12,206.59

(continued)

289

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, 2013

Revenue, Department of
Revenue Processing State Appropriation State General Funds Other Funds
Total Revenue Processing
Revenue Processing - Special Project State Appropriation State General Funds
Tax Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Tax Compliance
Tax Compliance - Special Project State Appropriation State General Funds
Tax Policy State Appropriation State General Funds Other Funds
Total Tax Policy
Technology Support Services State Appropriation State General Funds Other Funds
Total Technology Support Services
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

14,243,359.00 -
14,243,359.00

13,102,935.00 -
13,102,935.00

13,102,935.00 1,062,221.00
14,165,156.00

13,102,935.00 1,062,220.50
14,165,155.50

-

-

-

-

35,779,600.00
16,610,993.00
52,390,593.00

33,649,330.00
19,835,993.00
53,485,323.00

33,649,330.00
131,263.00 25,970,067.00
59,750,660.00

33,649,330.00
131,262.05 25,970,064.92
59,750,656.97

-

-

-

-

1,610,939.00 400,000.00
2,010,939.00

1,725,307.00 965,000.00
2,690,307.00

1,725,307.00 1,138,791.00
2,864,098.00

1,725,307.00 1,138,789.37
2,864,096.37

21,489,103.00 -
21,489,103.00

22,547,005.00 -
22,547,005.00

22,547,005.00 91,479.00
22,638,484.00

22,547,005.00 91,478.33
22,638,483.33

$ 167,987,384.00 $ 173,243,088.00 $ 193,715,211.00 $ 190,672,335.83

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
290

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

13,102,935.00

-

13,089,174.36

13,760.64

13,760.64

-

-

1,062,220.50

(0.50)

1,062,220.50

0.50

-

-

-

14,165,155.50

(0.50)

14,151,394.86

13,761.14

13,760.64

-

-

-

-

-

-

-

-

-

33,649,330.00

-

33,625,944.31

23,385.69

23,385.69

-

-

131,262.05

(0.95)

131,262.05

0.95

-

-

-

25,970,064.92

(2.08)

24,412,967.15

1,557,099.85

1,557,097.77

-

-

59,750,656.97

(3.03)

58,170,173.51

1,580,486.49

1,580,483.46

-

-

-

-

-

-

-

-

-

1,725,307.00

-

1,710,432.18

14,874.82

14,874.82

-

-

1,138,789.37

(1.63)

1,138,789.37

1.63

-

-

-

2,864,096.37

(1.63)

2,849,221.55

14,876.45

14,874.82

-
$ 3,042,858.78 $

-

22,547,005.00

-

91,478.33

-

22,638,483.33

- $ 193,715,194.61 $

(0.67)
(0.67)

22,541,976.25 91,478.33
22,633,454.58

5,028.75 0.67
5,029.42

5,028.75 -
5,028.75

(16.39) $ 188,377,493.77 $ 5,337,717.23 $ 5,337,700.84

291

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Revenue, Department of
Customer Service 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 Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

88,530.46 $

-

-$
-

(88,530.46) $
-

12,376.39
-

Total Customer Service
Departmental Administration State Appropriation State General Funds Other Funds

88,530.46
1,673.79 -

-

(88,530.46)

12,376.39

-

(1,673.79)

234,099.29

-

-

-

Total Departmental Administration
Forestland Protection Grants State Appropriation State General Funds
Fraud Detection and Prevention State Appropriation State General Funds
Industry Regulation State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Prevention and Treatment of Substance Abuse Block Grant Federal Funds Not Specifically Identified Other Funds

1,673.79
-
-
3,079.64 -

-

(1,673.79)

234,099.29

-

-

352,081.29

-

-

-

-

(3,079.64)

160,624.18

-

-

-

-

-

-

-

-

-

-

-

-

Total Industry Regulation
Local Government Services State Appropriation State General Funds Other Funds

3,079.64
2,393.54 -

-

(3,079.64)

160,624.18

-

(2,393.54)

(2,033.72)

-

-

-

Total Local Government Services
Local Tax Officials Retirement and FICA State Appropriation State General Funds
Motor Vehicle Registration and Titling State Appropriation State General Funds Other Funds

2,393.54

-

17,062.97

-

3,937.75 3,042,870.78

(3,042,858.78)

(2,393.54)
(17,062.97)
(3,937.75) (12.00)

(2,033.72)
-
(300.45) 29,884.75

Total Motor Vehicle Registration and Titling
Office of Special Investigations State Appropriation State General Funds

3,046,808.53

(3,042,858.78)

1,989.66

-

(3,949.75) (1,989.66)

29,584.30 3,711.80

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
292

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

5,485.34 $

17,861.73 $

-$

17,861.73 $

17,861.73

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5,485.34

17,861.73

-

17,861.73

17,861.73

-

-

9,179.11

243,278.40

-

243,278.40

243,278.40

-

-

-

-

-

-

-

-

-

9,179.11

243,278.40

-

243,278.40

243,278.40

-

-

-

352,081.29

-

352,081.29

352,081.29

-

-

-

-

-

-

-

-

-

348,842.30

509,466.48

-

509,466.48

509,466.48

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

348,842.30

509,466.48

-

509,466.48

509,466.48

-

-

2,152.89

119.17

-

119.17

119.17

-

-

-

-

-

-

-

-

-

2,152.89

119.17

-

119.17

119.17

-

-

-

-

-

-

-

-

-

3,203.68

2,903.23

-

2,903.23

2,903.23

-

-

3,342,483.26

3,372,368.01

3,342,483.26

29,884.75

3,372,368.01

-

-

3,345,686.94

3,375,271.24

3,342,483.26

32,787.98

3,375,271.24

-

-

12,206.59

15,918.39

-

15,918.39

15,918.39

(continued)

293

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Revenue, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Revenue Processing State Appropriation State General Funds Other Funds

68,538.80 -

-

(68,538.80)

-

-

Total Revenue Processing
Revenue Processing - Special Project State Appropriation State General Funds
Tax Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

68,538.80
36,000.00
4,618.57 -
412,829.26

-

(68,538.80)

-

(36,000.00)

-

(4,618.57)

-

-

-

(412,829.26)

Total Tax Compliance
Tax Compliance - Special Project State Appropriation State General Funds
Tax Policy State Appropriation State General Funds Other Funds

417,447.83
399.50
232.20 -

-

(417,447.83)

-

(399.50)

-

(232.20)

-

-

Total Tax Policy
Technology Support Services State Appropriation State General Funds Other Funds

232.20
809.26 -

-

(232.20)

-

(809.26)

-

-

Total Technology Support Services

809.26

-

(809.26)

Prior Year Adjustments
8,101.44 -
8,101.44
-
676,098.16 -
74,977.08 751,075.24
-
21,136.00 -
21,136.00
(2,349.08) -
(2,349.08)

Budget Unit Totals

$ 3,684,966.18 $ (3,042,858.78) $ (642,107.40) $ 1,568,407.13

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
294

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

13,760.64

21,862.08

-

21,862.08

21,862.08

-

-

-

-

-

-

-

-

-

13,760.64

21,862.08

-

21,862.08

21,862.08

-

-

-

-

-

-

-

-

-

23,385.69

699,483.85

-

699,483.85

699,483.85

-

-

-

-

-

-

-

-

-

1,557,097.77

1,632,074.85

-

1,632,074.85

1,632,074.85

-

-

1,580,483.46

2,331,558.70

-

2,331,558.70

2,331,558.70

-

-

-

-

-

-

-

-

-

14,874.82

36,010.82

-

36,010.82

36,010.82

-

-

-

-

-

-

-

-

-

14,874.82

36,010.82

-

36,010.82

36,010.82

-

-

5,028.75

2,679.67

-

2,679.67

2,679.67

-

-

-

-

-

-

-

-

-

5,028.75

2,679.67

-

2,679.67

2,679.67

$

-$

- $ 5,337,700.84 $ 6,906,107.97 $ 3,342,483.26 $ 3,563,624.71 $ 6,906,107.97

Summary of Ending Fund Balance Reserved
Other Reserves United Carrier Registration
Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 3,342,483.26 $

- $ 3,342,483.26

-

3,563,624.71

3,563,624.71

$ 3,342,483.26 $ 3,563,624.71 $ 6,906,107.97

295

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, 2013

Secretary of State
Archives and Records State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Archives and Records
Corporations State Appropriation State General Funds Other Funds
Total Corporations
Elections State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Elections
Office Administration State Appropriation State General Funds Other Funds
Total Office Administration
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

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 4,433,889.00 $ 3,824,670.00 $ 3,824,670.00 $ 3,824,670.00

532,671.00

532,671.00

30,366.00 899,422.00

21,645.58 790,253.70

4,966,560.00

4,357,341.00

4,754,458.00

4,636,569.28

1,261,271.00 739,512.00
2,000,783.00

1,260,944.00 739,512.00
2,000,456.00

1,260,944.00 854,560.00
2,115,504.00

1,260,944.00 2,405,817.30
3,666,761.30

4,789,720.00
85,000.00 50,000.00
4,924,720.00

6,230,880.00
85,000.00 50,000.00
6,365,880.00

6,230,880.00
1,395,821.00 42,977.00
7,669,678.00

6,230,880.00
35,157.28 29,270.23
6,295,307.51

6,117,898.00 15,000.00
6,132,898.00

5,857,731.00 15,000.00
5,872,731.00

5,857,731.00 21,036.00
5,878,767.00

5,857,731.00 12,805.30
5,870,536.30

7,011,199.00
150,000.00
7,161,199.00

7,010,340.00
150,000.00
7,160,340.00

7,010,340.00
159,990.00
7,170,330.00

7,010,340.00
537,450.86
7,547,790.86

833,891.00 50,000.00
883,891.00

833,809.00 50,000.00
883,809.00

833,809.00 21,011.00
854,820.00

833,809.00 17,639.17
851,448.17

Agencies Attached for Administrative Purposes
Georgia Commission on the Holocaust State Appropriation State General Funds Other Funds
Total Georgia Commission on the Holocaust
Georgia Drugs and Narcotics Agency State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Georgia Drugs and Narcotics Agency

252,104.00 20,000.00
272,104.00
1,941,697.00 -
1,941,697.00

244,529.00 20,000.00 264,529.00
1,727,037.00 -
1,727,037.00

244,529.00 116,825.00 361,354.00
1,727,037.00 113,369.00 7,534.00
1,847,940.00

244,529.00 53,274.00 297,803.00
1,727,037.00 76,860.82 1,300.00
1,805,197.82

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
296

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

8,720.42 748,366.32

757,086.74

- $ 3,824,670.00 $

-

30,366.00

-

1,538,620.02

-

5,393,656.02

- $ 3,791,728.82 $

639,198.02

30,365.56 899,419.17

639,198.02

4,721,513.55

32,941.18 $
0.44 2.83
32,944.45

32,941.18
0.44 639,200.85
672,142.47

1,765,114.95
1,765,114.95

-

1,260,944.00

-

1,180,155.42

-

4,170,932.25

3,316,372.25

854,559.97

-

5,431,876.25

3,316,372.25

2,034,715.39

80,788.58 0.03
80,788.61

80,788.58 3,316,372.28
3,397,160.86

-
4,331,085.19 73,096.95
4,404,182.14

-

6,230,880.00

-

4,366,242.47

-

102,367.18

-

10,699,489.65

-
2,970,421.47 59,390.18
3,029,811.65

6,230,629.79
1,395,820.81 42,962.03
7,669,412.63

250.21
0.19 14.97
265.37

250.21
2,970,421.66 59,405.15
3,030,077.02

12,083.65
12,083.65

-

5,857,731.00

-

24,888.95

-

5,882,619.95

3,852.95
3,852.95

5,770,356.94 19,422.06
5,789,779.00

87,374.06 1,613.94
88,988.00

87,374.06 5,466.89
92,840.95

-
2,121.61 714,098.42
716,220.03

-

7,010,340.00

-

6,919,106.04

-

2,121.61

2,121.61

-

1,251,549.28

1,091,559.28

155,966.94

-

8,264,010.89

1,093,680.89

7,075,072.98

91,233.96
4,023.06
95,257.02

91,233.96
2,121.61 1,095,582.34
1,188,937.91

253,628.40
253,628.40

-

833,809.00

-

271,267.57

-

1,105,076.57

250,256.57
250,256.57

765,236.41 18,837.41
784,073.82

68,572.59 2,173.59
70,746.18

68,572.59 252,430.16
321,002.75

89,727.93 89,727.93
36,507.86 6,737.65 43,245.51

-

244,529.00

-

143,001.93

-

387,530.93

-

1,727,037.00

-

113,368.68

-

8,037.65

-

1,848,443.33

26,176.93
26,176.93

243,964.04 116,823.90
360,787.94

-
(0.32) 503.65
503.33

1,713,683.36
113,368.68 7,533.27
1,834,585.31

564.96 1.10
566.06
13,353.64 0.32 0.73
13,354.69

564.96 26,178.03 26,742.99
13,353.64 -
504.38 13,858.02 (continued)

297

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, 2013

Secretary of State
Georgia Government Transparency and Campaign Finance Commission State Appropriation State General Funds Other Funds
Total Georgia Government Transparency and Campaign Finance Commission
Real Estate Commission State Appropriation State General Funds Other Funds
Total Real Estate Commission

Original Appropriation
1,344,179.00 -
1,344,179.00
2,944,265.00 -
2,944,265.00

Amended Appropriation
1,344,810.00 -
1,344,810.00
2,839,603.00 -
2,839,603.00

Final Budget

Funds
Current Year Revenues

1,344,810.00 37,553.00
1,382,363.00

1,344,810.00 41,883.44
1,386,693.44

2,839,603.00 184,607.00
3,024,210.00

2,839,603.00 230,081.77
3,069,684.77

Budget Unit Totals

$ 32,572,296.00 $ 32,816,536.00 $ 35,059,424.00 $ 35,427,792.45

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
298

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

27,248.38
27,248.38

-

1,344,810.00

-

69,131.82

-

1,413,941.82

31,578.82
31,578.82

1,310,856.60 37,552.95
1,348,409.55

33,953.40 0.05
33,953.45

33,953.40 31,578.87
65,532.27

27,009.92 27,009.92
$ 8,095,547.65 $

-

2,839,603.00

-

257,091.69

-

3,096,694.69

72,484.69
72,484.69

2,769,903.00 184,468.20
2,954,371.20

69,700.00 138.80
69,838.80

69,700.00 72,623.49
142,323.49

- $ 43,523,340.10 $ 8,463,916.10 $ 34,572,721.37 $

486,702.63 $ 8,950,618.73

299

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Secretary of State
Archives and Records 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 Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

68,756.01 $

-$

(68,756.01) $

8,720.42

(8,720.42)

-

748,366.32

(748,366.32)

-

6,030.79
45,362.92

Total Archives and Records
Corporations State Appropriation State General Funds Other Funds

825,842.75

(757,086.74)

12,060.74 1,765,114.95

(1,765,114.95)

(68,756.01)
(12,060.74) -

51,393.71
(0.01)

Total Corporations
Elections State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

1,777,175.69

(1,765,114.95)

110,624.64
4,331,085.19 73,096.95

-
(4,331,085.19) (73,096.95)

(12,060.74)

(0.01)

(110,624.64)
-

-
1,292,763.83 (0.01)

Total Elections
Office Administration State Appropriation State General Funds Other Funds

4,514,806.78

(4,404,182.14)

90,836.72 12,083.65

(12,083.65)

(110,624.64)

1,292,763.82

(90,836.72) -

(80.02) -

Total Office Administration
Professional Licensing Boards State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

102,920.37
92,921.57 2,121.61
714,098.42

(12,083.65)
(2,121.61) (714,098.42)

(90,836.72)
(92,921.57) -

(80.02)
-

Total Professional Licensing Boards
Securities State Appropriation State General Funds Other Funds

809,141.60
40,556.73 253,628.40

(716,220.03)
(253,628.40)

(92,921.57)
(40,556.73) -

-
(0.01) -

Total Securities
Agencies Attached for Administrative Purposes
Georgia Commission on the Holocaust State Appropriation State General Funds Other Funds

294,185.13

(253,628.40)

(40,556.73)

1,978.17 89,727.93

(89,727.93)

(1,978.17) -

(0.01)
-

Total Georgia Commission on the Holocaust
Georgia Drugs and Narcotics Agency State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

91,706.10

(89,727.93)

(1,978.17)

-

237,574.78

-

(237,574.78)

-

36,507.86

(36,507.86)

-

-

6,737.65

(6,737.65)

-

-

Total Georgia Drugs and Narcotics Agency

280,820.29

(43,245.51)

(237,574.78)

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
300

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

32,941.18 $

38,971.97 $

-$

38,971.97 $

38,971.97

-

-

0.44

0.44

0.44

-

0.44

-

-

639,200.85

684,563.77

684,563.77

-

684,563.77

-

-

672,142.47

723,536.18

684,564.21

38,971.97

723,536.18

-

-

80,788.58

80,788.58

-

80,788.58

80,788.58

-

-

3,316,372.28

3,316,372.27

3,316,372.27

-

3,316,372.27

-

-

3,397,160.86

3,397,160.85

3,316,372.27

80,788.58

3,397,160.85

-

-

250.21

250.21

-

250.21

250.21

-

-

2,970,421.66

4,263,185.49

4,263,185.49

-

4,263,185.49

-

-

59,405.15

59,405.14

59,405.14

-

59,405.14

-

-

3,030,077.02

4,322,840.84

4,322,590.63

250.21

4,322,840.84

-

-

87,374.06

87,294.04

-

87,294.04

87,294.04

-

-

5,466.89

5,466.89

5,466.89

-

5,466.89

-

-

92,840.95

92,760.93

5,466.89

87,294.04

92,760.93

-

-

91,233.96

91,233.96

-

91,233.96

91,233.96

-

-

2,121.61

2,121.61

2,121.61

-

2,121.61

-

-

1,095,582.34

1,095,582.34

1,095,582.34

-

1,095,582.34

-

-

1,188,937.91

1,188,937.91

1,097,703.95

91,233.96

1,188,937.91

-

-

68,572.59

68,572.58

-

68,572.58

68,572.58

-

-

252,430.16

252,430.16

252,430.16

-

252,430.16

-

-

321,002.75

321,002.74

252,430.16

68,572.58

321,002.74

-

-

564.96

564.96

-

564.96

564.96

-

-

26,178.03

26,178.03

26,178.03

-

26,178.03

-

-

26,742.99

26,742.99

26,178.03

564.96

26,742.99

-

-

13,353.64

13,353.64

-

13,353.64

13,353.64

-

-

-

-

-

-

-

-

-

504.38

504.38

504.38

-

504.38

-

-

13,858.02

13,858.02

504.38

13,353.64

13,858.02

(continued)

301

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Secretary of State

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Georgia Government Transparency and Campaign Finance Commission
State Appropriation State General Funds
Other Funds

108.38 27,248.38

(27,248.38)

(108.38) -

Total Georgia Government Transparency and Campaign Finance Commission
Real Estate Commission State Appropriation State General Funds Other Funds

27,356.76
19,444.68 27,009.92

(27,248.38)
(27,009.92)

(108.38)
(19,444.68) -

Total Real Estate Commission

46,454.60

(27,009.92)

(19,444.68)

Prior Year Adjustments
12,029.92 -
12,029.92
-

Budget Unit Totals

$ 8,770,410.07 $ (8,095,547.65) $ (674,862.42) $ 1,356,107.41

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
302

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

33,953.40

45,983.32

-

45,983.32

45,983.32

-

-

31,578.87

31,578.87

31,578.87

-

31,578.87

-

-

65,532.27

77,562.19

31,578.87

45,983.32

77,562.19

-

-

69,700.00

69,700.00

-

69,700.00

69,700.00

-

-

72,623.49

72,623.49

72,623.49

-

72,623.49

-

-

142,323.49

142,323.49

72,623.49

69,700.00

142,323.49

$

-$

- $ 8,950,618.73 $ 10,306,726.14 $ 9,810,012.88 $

496,713.26 $ 10,306,726.14

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves
Administration Archives Corporations Donations
Archives Flag Restoration Holocaust Commission National Film Preservation
Foundation Grant Drugs and Narcotics Elections Facility Rentals GHRAB Records Holocaust Council Humanities Council Other Professional Licensing Records Center Storage Program Real Estate Commission Securities Investigation Transparency and Campaign Finance Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 4,265,307.54 $
5,466.89 190,724.23 3,316,372.27
63,432.30 20,845.48 25,926.88
2,670.00 504.38
59,405.14 47,373.50 2,484.83
251.15 2,461.60
47.84 1,095,582.34
354,571.83 72,623.49 252,382.32 31,578.87
-
$ 9,810,012.88 $

-
-
-
496,713.26
496,713.26

$ 4,265,307.54
5,466.89 190,724.23 3,316,372.27
63,432.30 20,845.48 25,926.88
2,670.00 504.38
59,405.14 47,373.50 2,484.83
251.15 2,461.60
47.84 1,095,582.34
354,571.83 72,623.49 252,382.32 31,578.87
496,713.26
$ 10,306,726.14

303

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, 2013

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 American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified
Total U.S.D.A. Flood Control Watershed Structures
Water Resources and Land Use Planning State Appropriation State General Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$

744,781.00 $

733,896.00 $

733,896.00 $

733,896.00

238,237.00
1,730,528.00 592,251.00
2,561,016.00

211,124.00
932,290.00 632,184.00
1,775,598.00

211,124.00
706,813.00 542,833.00
1,460,770.00

211,124.00
706,805.04 542,824.48
1,460,753.52

1,383,592.00
339,506.00 745,551.00
2,468,649.00

1,358,652.00
334,275.00 665,842.00
2,358,769.00

1,358,652.00
143,693.00 433,178.00
1,935,523.00

1,358,652.00
143,686.44 433,144.63
1,935,483.07

123,242.00
3,865,821.00 3,989,063.00

123,242.00
747.00 123,989.00

123,242.00
82,150.00 205,392.00

123,242.00
82,149.79 205,391.79

162,629.00

131,920.00

131,920.00

131,920.00

$ 9,926,138.00 $ 5,124,172.00 $ 4,467,501.00 $ 4,467,444.38

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
304

Available Compared to Budget

Prior Year Carry-Over

Program Transfers or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

-$

733,896.00 $

-$

728,299.82 $

5,596.18 $

5,596.18

-

-

211,124.00

-

211,122.47

1.53

1.53

-

-

706,805.04

(7.96)

706,805.04

7.96

-

-

-

542,824.48

(8.52)

542,824.48

8.52

-

-

-

1,460,753.52

(16.48)

1,460,751.99

18.01

1.53

-

-

1,358,652.00

-

1,355,909.08

2,742.92

2,742.92

-

-

143,686.44

(6.56)

143,686.44

6.56

-

-

-

433,144.63

(33.37)

433,144.63

33.37

-

-

-

1,935,483.07

(39.93)

1,932,740.15

2,782.85

2,742.92

-

-

123,242.00

-

123,242.00

-

-

-

-

82,149.79

(0.21)

82,149.79

0.21

-

-

-

205,391.79

(0.21)

205,391.79

0.21

-

-

-

131,920.00

-

131,776.81

143.19

143.19

$

-$

- $ 4,467,444.38 $

(56.62) $ 4,458,960.56 $

8,540.44 $

8,483.82

305

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

-$

-$

-$

-

-

-

-

1,275.20

-

-

-

-

-

-

-

-

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

-

-

-

1,275.20

-

-

-

(2,596.72)

-

-

-

-

-

-

-

-

Total Conservation of Soil and Water Resources
U.S.D.A. Flood Control Watershed Structures State Appropriation State General Funds Federal Funds American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified
Total U.S.D.A. Flood Control Watershed Structures
Water Resources and Land Use Planning State Appropriation State General Funds

-

-

-

(2,596.72)

-

-

-

1,887.90

-

-

-

-

-

-

-

1,887.90

-

-

-

9.92

Budget Unit Totals

$

-$

-$

-$

576.30

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
306

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

5,596.18 $

5,596.18 $

-$

5,596.18 $

5,596.18

-

-

1.53

1,276.73

-

1,276.73

1,276.73

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1.53

1,276.73

-

1,276.73

1,276.73

-

-

2,742.92

146.20

-

146.20

146.20

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,742.92

146.20

-

146.20

146.20

-

-

-

1,887.90

-

1,887.90

1,887.90

-

-

-

-

-

-

-

-

-

-

1,887.90

-

1,887.90

1,887.90

-

-

143.19

153.11

-

153.11

153.11

$

-$

-$

8,483.82 $

9,060.12 $

-$

9,060.12 $

9,060.12

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

-$

9,060.12 $

9,060.12

307

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, 2013

State Personnel Administration
Recruitment and Staffing Services Other Funds
System Administration Other Funds
Total Compensation and Rewards Other Funds
Workforce Development and Alignment Other Funds

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$

-$

-$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

Budget Unit Totals

$

-$

-$

-$

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
308

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

101,061.44 $ (101,061.44) $

-$

-$

-$

-$

-

127,850.43

(127,383.43)

467.00

467.00

-

-

467.00

710,391.23

(710,391.23)

-

-

-

-

-

325,728.21

(325,728.21)

-

-

-

-

-

$ 1,265,031.31 $ (1,264,564.31) $

467.00 $

467.00 $

-$

-$

467.00

309

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

State Personnel Administration
Recruitment and Staffing Services Other Funds
System Administration Other Funds
Total Compensation and Rewards Other Funds
Workforce Development and Alignment Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

101,061.44 $ (101,061.44) $

-$

-

127,850.43

(127,850.43)

-

(467.00)

710,391.23

(710,391.23)

-

-

325,728.21

(325,728.21)

-

-

Budget Unit Totals

$ 1,265,031.31 $ (1,265,031.31) $

-$

(467.00)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
310

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

-$

-$

-$

-

-

-

467.00

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$

-$

-$

467.00 $

-$

-$

-$

-

Summary of Ending Fund Balance

Reserved

Other Reserves

Merit System Operations

$

-$

-$

-

311

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, 2013

Student Finance Commission and Authority, Georgia
Accel State Appropriation State General Funds Other Funds
Total Accel
Engineer Scholarship State Appropriation State General Funds
Georgia Military College Scholarship State Appropriation State General Funds
HERO Scholarship State Appropriation State General Funds
HOPE Administration State Appropriation Lottery Proceeds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total HOPE Administration
HOPE GED State Appropriation Lottery Proceeds
HOPE Grant State Appropriation Lottery Proceeds
HOPE Scholarships - Private Schools State Appropriation Lottery Proceeds
HOPE Scholarships - Public Schools State Appropriation Lottery Proceeds
Low Interest Loans State Appropriation Lottery Proceeds
North Ga. Military Scholarship Grants State Appropriation State General Funds Other Funds
Total North Ga. Military Scholarship Grants

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 6,500,000.00 $ 6,700,000.00 $ 6,700,000.00 $ 6,700,000.00

569,682.00

1,842,895.00

1,842,895.00

1,842,895.00

7,069,682.00

8,542,895.00

8,542,895.00

8,542,895.00

570,000.00

701,750.00

701,750.00

701,750.00

1,094,862.00

1,094,862.00

1,094,862.00

1,094,862.00

800,000.00

800,000.00

800,000.00

800,000.00

7,922,124.00 -
7,922,124.00

7,918,596.00 -
7,918,596.00

7,918,596.00 255,013.00 144,467.00 839,748.00
9,157,824.00

7,918,596.00 255,012.01 144,466.10 843,982.40
9,162,056.51

2,636,276.00

1,930,296.00

1,930,296.00

1,930,296.00

112,658,625.00

89,452,587.00

89,452,587.00

85,993,969.00

54,385,503.00

46,030,622.00

46,030,622.00

46,030,622.00

408,235,018.00

401,800,599.00

401,800,599.00

401,800,599.00

20,000,000.00

20,000,000.00

20,000,000.00

20,000,000.00

1,444,576.00 482,723.00
1,927,299.00

1,444,576.00 237,675.00
1,682,251.00

1,444,576.00 312,675.00
1,757,251.00

1,444,576.00 312,675.00
1,757,251.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
312

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 6,700,000.00 $

- $ 6,700,000.00 $

-$

-

-

-

1,842,895.00

-

1,842,895.00

-

-

-

-

8,542,895.00

-

8,542,895.00

-

-

-

-

701,750.00

-

701,750.00

-

-

-

-

1,094,862.00

-

1,094,862.00

-

-

-

-

800,000.00

-

800,000.00

-

-

-

-

7,918,596.00

-

7,549,157.93

369,438.07

369,438.07

-

-

255,012.01

(0.99)

255,012.01

0.99

-

-

-

144,466.10

(0.90)

144,466.10

0.90

-

-

-

843,982.40

4,234.40

655,009.02

184,738.98

188,973.38

-

-

9,162,056.51

4,232.51

8,603,645.06

554,178.94

558,411.45

-

-

1,930,296.00

-

1,801,677.85

128,618.15

128,618.15

-

-

85,993,969.00

(3,458,618.00)

71,516,394.25

17,936,192.75

14,477,574.75

-

-

46,030,622.00

-

41,399,550.45

4,631,071.55

4,631,071.55

-

-

401,800,599.00

-

387,730,733.10

14,069,865.90

14,069,865.90

-

-

20,000,000.00

-

20,000,000.00

-

-

-

-

1,444,576.00

-

1,444,576.00

-

-

-

-

312,675.00

-

312,675.00

-

-

-

-

1,757,251.00

-

1,757,251.00

-

-

(continued)

313

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, 2013

Student Finance Commission and Authority, Georgia
North Georgia ROTC Grants State Appropriation State General Funds
Promise Scholarship State Appropriation Lottery Proceeds
Public Memorial Safety Grant State Appropriation State General Funds
Teacher Scholarship State Appropriation Lottery Proceeds
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

875,000.00

875,000.00

875,000.00

875,000.00

-

-

-

-

376,761.00

376,761.00

376,761.00

376,761.00

-

-

-

-

21,896,323.00 529,727.00
22,426,050.00

20,176,108.00 529,727.00
20,705,835.00

20,176,108.00 529,727.00
20,705,835.00

20,176,108.00 529,727.00
20,705,835.00

758,655.00 -
758,655.00

714,602.00 44,297.00
758,899.00

714,602.00 332,842.00
1,047,444.00

714,602.00 333,284.90
1,047,886.90

$ 641,735,855.00 $ 602,670,953.00 $ 604,273,726.00 $ 600,819,783.41

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
314

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

875,000.00

-

875,000.00

-

-

-

-

-

-

-

-

-

-

-

376,761.00

-

376,761.00

-

-

-

-

-

-

-

-

-

-

-

20,176,108.00

-

20,176,108.00

-

-

-

-

529,727.00

-

529,727.00

-

-

-

-

20,705,835.00

-

20,705,835.00

-

-

-

-

714,602.00

-

691,651.96

22,950.04

22,950.04

-

-

333,284.90

442.90

332,842.00

-

442.90

-

-

1,047,886.90

442.90

1,024,493.96

22,950.04

23,392.94

$

-$

- $ 600,819,783.41 $ (3,453,942.59) $ 566,930,848.67 $ 37,342,877.33 $ 33,888,934.74

315

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Student Finance Commission and Authority, Georgia
Accel State Appropriation State General Funds Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

-$

-$

-$

-

-

-

-

-

Total Accel
Engineer Scholarship State Appropriation State General Funds
Georgia Military College Scholarship State Appropriation State General Funds
HERO Scholarship State Appropriation State General Funds
HOPE Administration State Appropriation Lottery Proceeds Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds

-
-
-
-
2,847.66

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(2,847.66)

-

Total HOPE Administration
HOPE GED State Appropriation Lottery Proceeds
HOPE Grant State Appropriation Lottery Proceeds
HOPE Scholarships - Private Schools State Appropriation Lottery Proceeds
HOPE Scholarships - Public Schools State Appropriation Lottery Proceeds
Low Interest Loans State Appropriation Lottery Proceeds
North Ga. Military Scholarship Grants State Appropriation State General Funds Other Funds

2,847.66 585,816.37 7,819,033.46 3,908,995.37 2,933,434.24
-

-

(2,847.66)

-

-

(585,816.37)

-

-

(7,819,033.46)

-

-

(3,908,995.37)

-

-

(2,933,434.24)

-

-

-

-

-

-

-

-

-

-

Total North Ga. Military Scholarship Grants

-

-

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
316

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

-$

-$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

369,438.07

369,438.07

-

369,438.07

369,438.07

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

188,973.38

188,973.38

184,738.17

4,235.21

188,973.38

-

-

558,411.45

558,411.45

184,738.17

373,673.28

558,411.45

-

-

128,618.15

128,618.15

-

128,618.15

128,618.15

-

-

14,477,574.75

14,477,574.75

-

14,477,574.75

14,477,574.75

-

-

4,631,071.55

4,631,071.55

-

4,631,071.55

4,631,071.55

-

-

14,069,865.90

14,069,865.90

-

14,069,865.90

14,069,865.90

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(continued)

317

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Student Finance Commission and Authority, Georgia

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

North Georgia ROTC Grants State Appropriation State General Funds
Promise Scholarship State Appropriation Lottery Proceeds
Public Memorial Safety Grant State Appropriation State General Funds
Teacher Scholarship State Appropriation Lottery Proceeds
Tuition Equalization Grants State Appropriation State General Funds Other Funds

159.88
3,977.75
-

-

-

-

(159.88)

-

-

-

(3,977.75)

-

-

-

-

Total Tuition Equalization Grants
Agencies Attached for Administrative Purposes
Nonpublic Postsecondary Education Commission State Appropriation State General Funds Other Funds

-
118.84 2,086.65

-

-

-

(118.84)

-

(2,086.65)

Total Nonpublic Postsecondary Education Commission

2,205.49

-

(2,205.49)

Prior Year Adjustments
-
-
-
-
-
-

Budget Unit Totals

$ 15,256,470.22 $

- $ (15,256,470.22) $

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
318

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

22,950.04

22,950.04

-

22,950.04

22,950.04

-

-

442.90

442.90

-

442.90

442.90

-

-

23,392.94

23,392.94

-

23,392.94

23,392.94

$

-$

- $ 33,888,934.74 $ 33,888,934.74 $

184,738.17 $ 33,704,196.57 $ 33,888,934.74

Summary of Ending Fund Balance Reserved
Other Reserves 529 Savings Plan
Unreserved, Undesignated Surplus - Regular Surplus - Lottery For Education
Total Ending Fund Balance - June 30

$

184,738.17 $

-$

184,738.17

-

27,628.15

27,628.15

-

33,676,568.42

33,676,568.42

$

184,738.17 $ 33,704,196.57 $ 33,888,934.74

319

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, 2013

Teachers' Retirement System
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

$

590,000.00 $

590,000.00 $

590,000.00 $

549,702.00

29,556,278.00

31,056,587.00

31,056,587.00

28,956,305.00

$ 30,146,278.00 $ 31,646,587.00 $ 31,646,587.00 $ 29,506,007.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
320

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

2,000.00

$

2,000.00 $

-$

549,702.00 $

(40,298.00) $

536,656.00 $

53,344.00 $

-

28,958,305.00

(2,098,282.00)

28,956,305.00

2,100,282.00

- $ 29,508,007.00 $ (2,138,580.00) $ 29,492,961.00 $ 2,153,626.00 $

13,046.00 2,000.00 15,046.00

321

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Teachers' Retirement System
Floor/COLA, Local System Fund State Appropriation State General Funds
System Administration Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

-$

-$

-$

-

2,000.00

(2,000.00)

-

-

Budget Unit Totals

$

2,000.00 $

(2,000.00) $

-$

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
322

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(13,046.00) $

13,046.00 $

-$

-$

-$

-

-

-

2,000.00

2,000.00

2,000.00

-

2,000.00

$

-$

(13,046.00) $

15,046.00 $

2,000.00 $

2,000.00 $

-$

2,000.00

Summary of Ending Fund Balance Reserved
Other Reserves

$

2,000.00 $

-$

2,000.00

323

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, 2013

Technical College System of Georgia
Adult Literacy State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Adult Literacy
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery & Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Departmental Administration
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 Child Care and Development Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Technical Education
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 13,473,095.00
20,447,889.00 5,480,000.00
39,400,984.00

$ 13,069,219.00
20,447,889.00 5,480,000.00
38,997,108.00

$ 13,069,219.00
19,390,824.00 6,609,562.00
39,069,605.00

$ 13,069,219.00
19,191,446.05 5,716,277.77
37,976,942.82

7,944,927.00 62,111.00
595,084.00 210,000.00 8,812,122.00

7,723,367.00 62,111.00 595,084.00 210,000.00
8,590,562.00

7,723,367.00 -
698,877.00 163,482.00 8,585,726.00

7,723,367.00 -
698,876.92 118,590.64 8,540,834.56

12,578,020.00
1,000,000.00 8,930,000.00
22,508,020.00

12,209,074.00
1,000,000.00 8,930,000.00
22,139,074.00

12,209,074.00
130,884.00 9,997,892.00
22,337,850.00

12,209,074.00
113,712.68 7,036,731.23
19,359,517.91

296,574,308.00
44,999,000.00
255,450,000.00
597,023,308.00

284,614,727.00
44,999,000.00
255,450,000.00
585,063,727.00

284,614,727.00
54,910,964.00
2,327,078.00 318,420,758.00
660,273,527.00

284,614,727.00
40,537,712.92
1,612,035.42 274,786,770.29
601,551,245.63

$ 667,744,434.00 $ 654,790,471.00 $ 730,266,708.00 $ 667,428,540.92

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
324

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 13,069,219.00 $

- $ 13,028,510.08 $

40,708.92 $

40,708.92

86,000.02 57,935.75

3,413.62 243,813.02

19,280,859.69 6,018,026.54

(109,964.31) (591,535.46)

19,063,415.56 5,560,682.93

327,408.44 1,048,879.07

217,444.13 457,343.61

143,935.77

247,226.64

38,368,105.23

(701,499.77)

37,652,608.57

1,416,996.43

715,496.66

-

-

7,723,367.00

-

7,723,270.37

96.63

96.63

-

-

-

-

-

-

-

-

-

698,876.92

(0.08)

698,876.92

0.08

-

-

-

118,590.64

(44,891.36)

117,484.73

45,997.27

1,105.91

-

-

8,540,834.56

(44,891.44)

8,539,632.02

46,093.98

1,202.54

-
0.38 3,177,795.87
3,177,796.25

-
410,827.58
410,827.58

12,209,074.00
113,713.06 10,625,354.68
22,948,141.74

-
(17,170.94) 627,462.68
610,291.74

12,207,004.62
113,712.68 6,930,112.52
19,250,829.82

2,069.38
17,171.32 3,067,779.48
3,087,020.18

2,069.38
0.38 3,695,242.16
3,697,311.92

-
107,507.34
70.00 48,017,308.26
48,124,885.60

-
7,829.74
731.00 (666,614.96)
(658,054.22)

284,614,727.00
40,653,050.00
1,612,836.42 322,137,463.59
649,018,077.01

-
(14,257,914.00)
(714,241.58) 3,716,705.59
(11,255,449.99)

284,610,922.56
39,685,825.46
1,612,766.42 270,271,907.87
596,181,422.31

3,804.44
15,225,138.54
714,311.58 48,148,850.13
64,092,104.69

3,804.44
967,224.54
70.00 51,865,555.72
52,836,654.70

$ 51,446,617.62 $

- $ 718,875,158.54 $ (11,391,549.46) $ 661,624,492.72 $ 68,642,215.28 $ 57,250,665.82

325

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

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 2012
Surplus

Prior Year Adjustments

Adult Literacy State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Adult Literacy
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified American Recovery & Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Departmental Administration
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 Child Care and Development Block Grant Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery 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

$

31,374.32 $

-$

(31,374.32) $

12,337.94

86,000.02 73,596.78

(86,000.02) (57,935.75)

(15,661.03)

(42,326.46) (11,892.58)

190,971.12

(143,935.77)

(47,035.35)

(41,881.10)

$

345.54 $

-

33,520.48

33,866.02

-$ -

(345.54) $ -
(33,520.48) (33,866.02)

2,287.23 -
491.89 2,779.12

7,929.68
0.38 3,177,872.13
3,185,802.19

-
(0.38) (3,177,795.87)
(3,177,796.25)

(7,929.68)
(76.26)
(8,005.94)

5,491.64
625.79 72,208.23
78,325.66

127,473.22
107,507.34
70.00 48,109,980.79
48,345,031.35
51,755,670.68

-
(107,507.34)
(70.00) (48,017,308.26)
(48,124,885.60)
(51,446,617.62)

(127,473.22)
-
(92,672.53)
(220,145.75)
(309,053.06)

27,651.11
(60,176.47)
(2,195,146.58)
(2,227,671.94)
(2,188,448.26)

4,306,022.99

-

-

-

8,222.84

-

-

(1,081.04)

768,693.16

-

-

-

Budget Unit Totals

$ 56,838,609.67 $ (51,446,617.62) $ (309,053.06) $ (2,189,529.30)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
326

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(57,312.76) 10,080.19

(47,232.57)

-$
-
-

40,708.92 $
217,444.13 457,343.61
715,496.66

53,046.86 $
117,804.91 455,531.22
626,382.99

-$
117,804.91 449,084.19
566,889.10

53,046.86 $
6,447.03
59,493.89

53,046.86
117,804.91 455,531.22
626,382.99

$

-$

-$

96.63 $

2,383.86 $

-$

2,383.86 $

2,383.86

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,105.91

1,597.80

-

1,597.80

1,597.80

-

-

1,202.54

3,981.66

-

3,981.66

3,981.66

-
(0.38) (10,974.50)
(10,974.88)

-

2,069.38

7,561.02

-

-

0.38

625.79

625.79

-

3,695,242.16

3,756,475.89

3,755,147.02

-

3,697,311.92

3,764,662.70

3,755,772.81

7,561.02
1,328.87
8,889.89

7,561.02
625.79 3,756,475.89
3,764,662.70

-
(47,728.21)
(70.00) 208,435.43
160,637.22
102,429.77

-

3,804.44

31,455.55

-

-

-

-

-

-

967,224.54

859,319.86

859,319.86

-

70.00

-

-

-

51,865,555.72

49,878,844.57

49,800,751.59

-

52,836,654.70

50,769,619.98

50,660,071.45

-

57,250,665.82

55,164,647.33

54,982,733.36

31,455.55
-
78,092.98
109,548.53
181,913.97

31,455.55
859,319.86
49,878,844.57
50,769,619.98
55,164,647.33

(631,858.22) 4,352.04
421,078.50
$ (103,997.91) $

-

-

3,674,164.77

3,674,164.77

-

3,674,164.77

-

-

11,493.84

11,493.84

-

11,493.84

-

-

1,189,771.66

1,189,771.66

-

1,189,771.66

- $ 57,250,665.82 $ 60,040,077.60 $ 59,858,163.63 $

181,913.97 $ 60,040,077.60

Summary of Ending Fund Balance Reserved
Inventories Federal Financial Assistance Refunds to Grantors Other Reserves Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 3,674,164.77 $ 977,750.56 11,493.84
55,194,754.46
-
$ 59,858,163.63 $

-
181,913.97
181,913.97

$ 3,674,164.77 977,750.56 11,493.84
55,194,754.46
181,913.97
$ 60,040,077.60

327

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, 2013

Transportation, Department of
Airport Aid State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Airport Aid
Capital Construction Project 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 Other Funds
Total Capital Construction Project
Capital Maintenance Project 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 Capital Maintenance Project
Construction Administration 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 Construction Administration
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 Other Funds
Total Data Collection, Compliance and Reporting

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 3,064,237.00
35,537,002.00 6,350.00
38,607,589.00

$ 2,099,780.00
35,537,002.00 970,807.00
38,607,589.00

$ 2,099,780.00
35,537,002.00 970,807.00
38,607,589.00

$ 2,099,780.00
27,798,317.83 276,656.34
30,174,754.17

211,655,479.00
-
675,252,699.00 -
886,908,178.00

220,538,536.00
-
675,252,699.00 -
895,791,235.00

220,538,536.00
499,155,446.00
749,226,994.00 -
53,844,792.00
1,522,765,768.00

220,538,536.00
-
748,381,573.06 -
58,877,401.67
1,027,797,510.73

60,560,150.00
128,218,385.00 -
188,778,535.00

60,560,150.00
128,218,385.00 -
188,778,535.00

60,560,150.00 318,290,723.00 285,879,550.00
469,134.00 665,199,557.00

60,560,150.00 -
285,878,648.12 476,133.73
346,914,931.85

74,357,642.00
-
64,892,990.00 -
165,000.00
139,415,632.00

78,328,268.00
-
64,892,990.00 -
165,000.00
143,386,258.00

78,328,268.00
60,549,166.00
61,342,990.00 30,113.00
24,321,210.00 978,157.00
225,549,904.00

78,328,268.00
-
61,197,683.52 30,098.03
2,851,987.40 15,687,229.03
158,095,265.98

2,804,774.00
-
8,270,257.00 62,257.00
11,137,288.00

2,804,774.00
-
8,270,257.00 62,257.00
11,137,288.00

2,804,774.00
2,333,882.00
8,270,257.00 184,466.00
13,593,379.00

2,804,774.00
-
5,174,630.25 856,700.68
8,836,104.93

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
328

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

733,761.36

733,761.36

- $ 2,099,780.00 $

- $ 2,098,611.60 $

1,168.40 $

-

27,798,317.83

(7,738,684.17)

27,798,317.83

-

1,010,417.70

39,610.70

112,376.70

7,738,684.17 858,430.30

-

30,908,515.53

(7,699,073.47)

30,009,306.13

8,598,282.87

1,168.40
898,041.00
899,209.40

-
499,155,445.67
-
499,155,445.67

-

220,538,536.00

-

499,155,445.67

-

748,381,573.06

-

-

-

58,877,401.67

- 1,526,952,956.40

-
(0.33)
(845,420.94) -
5,032,609.67
4,187,188.40

211,430,320.77
33,928,578.30
748,381,573.06 -
53,722,997.21
1,047,463,469.34

9,108,215.23
465,226,867.70
845,420.94 -
121,794.79
475,302,298.66

9,108,215.23
465,226,867.37
5,154,404.46
479,489,487.06

318,290,722.61
318,290,722.61

-

60,560,150.00

-

318,290,722.61

-

285,878,648.12

-

476,133.73

-

665,205,654.46

(0.39) (901.88) 6,999.73 6,097.46

56,399,077.17 29,868.00
285,878,648.12 469,133.73
342,776,727.02

4,161,072.83 318,260,855.00
901.88 0.27
322,422,829.98

4,161,072.83 318,260,854.61
7,000.00 322,428,927.44

-
60,549,166.01
-
-
60,549,166.01

-

78,328,268.00

-

75,788,325.70

-

60,549,166.01

0.01

67,765.90

-

61,197,683.52

-

30,098.03

(145,306.48) (14.97)

61,197,683.52 30,098.03

-

2,851,987.40

(21,469,222.60)

2,851,987.40

-

15,687,229.03

14,709,072.03

967,605.89

-

218,644,431.99

(6,905,472.01)

140,903,466.44

2,539,942.30
60,481,400.10
145,306.48 14.97
21,469,222.60 10,551.11
84,646,437.56

2,539,942.30
60,481,400.11
-
14,719,623.14
77,740,965.55

-
2,333,882.62
-
2,333,882.62

-

-

-

2,804,774.00

-

-

-

2,685,584.87

-

2,333,882.62

0.62

-

-

5,174,630.25

(3,095,626.75)

5,174,630.25

-

856,700.68

672,234.68

152,209.40

-

11,169,987.55

(2,423,391.45)

8,012,424.52

119,189.13
2,333,882.00
3,095,626.75 32,256.60
5,580,954.48

119,189.13
2,333,882.62
704,491.28
3,157,563.03 (continued)

329

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, 2013

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 Recovery Funds Not Specifically Identified Other Funds
Total Departmental Administration
Local Maintenance and Improvement Grants 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 Local Maintenance and Improvement Grants
Local Road Assistance Administration 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 Local Road Assistance Administration
Local Road Assistance - Special Project 1 State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year
Total Local Road Assistance - Special Project 1
Local Road Assistance - Special Project 2 State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year
Total Local Road Assistance - Special Project 2
Planning 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 Planning

Original Appropriation

Amended Appropriation

51,083,000.00
-
10,839,823.00 -
898,970.00
62,821,793.00

52,803,350.00
-
10,839,823.00 -
898,970.00
64,542,143.00

110,642,250.00 -
110,642,250.00

110,642,250.00 -
110,642,250.00

16,854,565.00 -
32,758,670.00 -
595,233.00 50,208,468.00

12,354,565.00 -
32,758,670.00 -
595,233.00 45,708,468.00

-

-

-

-

-

-

-

-

3,756,074.00 -
14,683,804.00 -
18,439,878.00

3,756,074.00 -
14,683,804.00 -
18,439,878.00

Final Budget

Funds
Current Year Revenues

52,803,350.00
24,186,764.00
8,339,823.00 12,631.00
8,131.00 -
944,191.00
86,294,890.00

52,803,350.00
-
8,034,289.63 12,600.71
8,130.30 -
3,027,403.19
63,885,773.83

110,642,250.00 75,916,075.00
186,558,325.00

110,642,250.00 -
22,418.47 110,664,668.47

12,354,565.00 48,612,567.00 104,558,670.00
1,547,701.00 606,237.00
167,679,740.00

12,354,565.00 -
104,529,773.84 1,547,700.09 2,137,595.66
120,569,634.59

-

-

-

-

-

-

-

-

-

-

-

-

3,756,074.00 3,905,266.00 15,708,849.00
23,370,189.00

3,756,074.00 -
15,707,858.02 1,500.00
19,465,432.02

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
330

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

24,186,763.98 24,186,763.98
75,916,075.45
75,916,075.45

-

-

-

52,803,350.00

-

24,186,763.98

-

8,034,289.63

-

12,600.71

-

8,130.30

-

-

-

3,027,403.19

-

88,072,537.81

-

110,642,250.00

-

75,916,075.45

-

-

-

22,418.47

-

186,580,743.92

-

-

-

52,564,461.82

(0.02)

887,680.66

(305,533.37) (30.29)

8,034,289.63 12,600.71

(0.70) -
2,083,212.19

8,130.30 -
83,774.50

1,777,647.81

61,590,937.62 .

0.45
22,418.47 22,418.92

109,988,081.55 45,037,880.86 -
155,025,962.41

238,888.18 23,299,083.34 305,533.37
30.29 0.70 -
860,416.50 24,703,952.38
654,168.45 30,878,194.14
31,532,362.59

238,888.18 23,299,083.32
2,943,628.69 26,481,600.19
654,168.45 30,878,194.59
22,418.47 31,554,781.51

48,612,567.20
48,612,567.20

-

12,354,565.00

-

48,612,567.20

-

104,529,773.84

-

1,547,700.09

-

2,137,595.66

-

169,182,201.79

0.20 (28,896.16) (0.91) 1,531,358.66 1,502,461.79

3,482,998.10 -
104,529,773.84 1,547,700.09 13,936.03
109,574,408.06

8,871,566.90 48,612,567.00
28,896.16 0.91
592,300.97 58,105,331.94

8,871,566.90 48,612,567.20
2,123,659.63 59,607,793.73

-

-

-

-

-

-

-

151,350.86

-

151,350.86

151,350.86

-

-

151,350.86

151,350.86

-

151,350.86

151,350.86

-

-

151,350.86

-

-

-

-

-

-

-

639,677.52

-

639,677.52

639,677.52

-

-

639,677.52

639,677.52

-

639,677.52

639,677.52

-

-

639,677.52

3,905,266.00
3,905,266.00

-

3,756,074.00

-

3,905,266.00

-

15,707,858.02

-

1,500.00

-

23,370,698.02

(990.98) 1,500.00 509.02

1,875,675.57 -
15,707,858.02 -
17,583,533.59

1,880,398.43 3,905,266.00
990.98 -
5,786,655.41

1,880,398.43
3,905,266.00
1,500.00
5,787,164.43 (continued)

331

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, 2013

Transportation, Department of
Ports and Waterways State Appropriation State General Funds Federal Funds Federal Highway Administration - Highway Planning and Construction Other Funds
Total Ports and Waterways
Rail State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Rail
Routine 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 American Recovery and Reinvestment Act of 2009 Federal Highway Administration - Highway Planning and Construction Other Funds
Total Routine Maintenance
Traffic Management and Control 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 Traffic Management and Control
Transit State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Federal Highway Administration - Highway Planning and Construction American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds
Total Transit
Payments to the State Road and Tollway Authority 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 Payments to the State Road and Tollway Authority

Original Appropriation

Amended Appropriation

941,812.00
-
941,812.00

836,370.00
-
836,370.00

356,891.00
88,239.00
445,130.00

122,464.00
88,239.00
210,703.00

173,068,804.00 -
24,886,452.00 -
642,602.00 198,597,858.00

192,250,223.00 -
24,886,452.00 -
642,602.00 217,779,277.00

19,640,861.00
-
35,670,542.00 -
4,026,240.00
59,337,643.00

33,837,425.00
-
35,670,542.00 -
4,026,240.00
73,534,207.00

3,277,847.00
31,324,367.00 -
6,000.00
34,608,214.00

2,949,962.00
31,324,367.00 -
6,000.00
34,280,329.00

62,351,674.00 -
148,156,201.00 -
210,507,875.00

89,329,020.00 -
148,156,201.00 -
237,485,221.00

Final Budget

Funds
Current Year Revenues

836,370.00
3,922,000.00
4,758,370.00

836,370.00
3,121,930.00
3,958,300.00

122,464.00
542,798.00 7,378,726.00
8,043,988.00

122,464.00
542,797.29 6,885,076.89
7,550,338.18

192,250,223.00 12,563,592.00 22,786,452.00
57,142.00 3,360,551.00 231,017,960.00

192,250,223.00 -
22,198,938.15 57,141.76
3,795,925.56 218,302,228.47

33,837,425.00
70,169,008.00
24,666,542.00 51,304.00
28,396.00 40,857,975.00
169,610,650.00

33,837,425.00
-
17,168,587.25 51,303.95
28,396.00 28,945,362.75
80,031,074.95

2,949,962.00
37,976,104.00 787,757.00
12,078,987.00 1,370,081.00
55,162,891.00

2,949,962.00
37,949,703.55 787,757.00
9,542,211.84 801,271.85
52,030,906.24

89,329,020.00 308,019.00
150,931,906.00 -
240,568,945.00

89,329,020.00 -
150,931,905.72 -
240,260,925.72

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
332

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

-

-

836,370.00

-

831,760.46

4,609.54

4,609.54

-

-

-

-

-

-

-

-

-

3,121,930.00

(800,070.00)

3,118,500.00

803,500.00

3,430.00

-

-

3,958,300.00

(800,070.00)

3,950,260.46

808,109.54

8,039.54

-
1,495,895.45
1,495,895.45

-

122,464.00

-

122,464.00

-

542,797.29

(0.71)

542,797.29

-

8,380,972.34

1,002,246.34

6,445,561.42

-

9,046,233.63

1,002,245.63

7,110,822.71

-
0.71 933,164.58
933,165.29

-
1,935,410.92
1,935,410.92

12,563,591.94
6,730,120.48 19,293,712.42

-

192,250,223.00

-

12,563,591.94

-

22,198,938.15

-

57,141.76

-

10,526,046.04

-

237,595,940.89

(0.06) (587,513.85) (0.24) 7,165,495.04 6,577,980.89

184,311,701.28 10,942,659.23 22,198,938.15 57,141.76 1,317,817.17
218,828,257.59

7,938,521.72 1,620,932.77
587,513.85 0.24
2,042,733.83 12,189,702.41

7,938,521.72 1,620,932.71
9,208,228.87 18,767,683.30

-
70,169,008.85
-
10,392,045.75
80,561,054.60

-

33,837,425.00

-

70,169,008.85

-

17,168,587.25

-

51,303.95

-

28,396.00

-

39,337,408.50

-

160,592,129.55

-
0.85
(7,497,954.75) (0.05)
(1,520,566.50)
(9,018,520.45)

32,007,940.65
-
17,168,587.25 51,303.95
28,396.00 12,724,837.69
61,981,065.54

1,829,484.35
70,169,008.00
7,497,954.75 0.05
28,133,137.31
107,629,584.46

1,829,484.35
70,169,008.85
-
26,612,570.81
98,611,064.01

-
-
1,915,753.25
1,915,753.25

-

2,949,962.00

-

2,922,760.31

-

37,949,703.55

-

787,757.00

(26,400.45) -

37,949,703.55 787,757.00

-

9,542,211.84

(2,536,775.16)

9,542,211.84

-

2,717,025.10

1,346,944.10

1,370,080.68

-

53,946,659.49

(1,216,231.51)

52,572,513.38

27,201.69
26,400.45 -
2,536,775.16 0.32
2,590,377.62

27,201.69
-
1,346,944.42
1,374,146.11

308,018.54
308,018.54

-

89,329,020.00

-

308,018.54

-

150,931,905.72

-

-

-

240,568,944.26

(0.46) (0.28)
(0.74)

89,329,020.00 0.31
150,931,905.72 -
240,260,926.03

308,018.69
0.28 -
308,018.97

-
308,018.23
-
308,018.23 (continued)

333

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, 2013

Transportation, Department of
Economic Development Infrastructure Grants State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year
Program Not Identified 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 Other Funds
Total Program Not Identified

Original Appropriation

Amended Appropriation

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Final Budget

Funds
Current Year Revenues

6,000,000.00

-

-

-

-

-

-

-

-

-

-

(3,033,630.26)

-

(3,033,630.26)

Budget Unit Totals

$ 2,011,398,143.00 $ 2,081,159,751.00 $ 3,644,782,145.00 $ 2,485,504,219.87

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
334

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

6,000,000.00

-

6,000,000.00

-

6,000,000.00

-

-

31,767,165.16 3,501,000.00 35,268,165.16
$ 1,179,317,278.70 $

-

-

-

-

-

-

-

-

-

-

-

-

-

31,767,165.16

31,767,165.16

-

-

31,767,165.16

-

-

-

-

-

-

-

467,369.74

467,369.74

-

-

467,369.74

-

32,234,534.90

32,234,534.90

-

-

32,234,534.90

- $ 3,664,821,498.57 $ 20,039,353.57 $ 2,503,644,080.84 $ 1,141,138,064.16 $ 1,161,177,417.73

335

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Transportation, Department of
Airport Aid 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 Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

$

84,718.15 $

-$

(84,718.15) $

-

-

-

733,761.36

(733,761.36)

-

53,024.24
-

Total Airport Aid
Capital Construction Project 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 Other Funds

818,479.51

(733,761.36)

-
499,155,445.67
-

-
(499,155,445.67)
-

(84,718.15)

53,024.24

-

66,487,644.32

-

(865,296.87)

-

-

-

-

-

-

Total Capital Construction Project
Capital Maintenance Project 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

499,155,445.67

(499,155,445.67)

-
318,290,722.61
-

-
(318,290,722.61)
-

-

65,622,347.45

-

12,848,152.22

-

8,866,383.53

-

-

-

-

Total Capital Maintenance Project
Construction Administration 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

318,290,722.61

(318,290,722.61)

-
60,549,166.01
-
-

-
(60,549,166.01)
-
-

-

21,714,535.75

-

14,417,868.93

-

(12,025,618.89)

-

-

-

-

-

-

-

-

Total Construction Administration
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 Other Funds

60,549,166.01

(60,549,166.01)

-
2,333,882.62
-

-
(2,333,882.62)
-

-

2,392,250.04

-

86,261.56

-

897,737.09

-

(1,273,426.58)

-

-

-

-

Total Data Collection, Compliance and Reporting

2,333,882.62

(2,333,882.62)

-

(289,427.93)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
336

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

1,168.40 $

54,192.64 $

-$

54,192.64 $

54,192.64

-

-

-

-

-

-

-

-

-

898,041.00

898,041.00

898,041.00

-

898,041.00

-

-

899,209.40

952,233.64

898,041.00

54,192.64

952,233.64

-

-

9,108,215.23

75,595,859.55

75,595,859.55

-

75,595,859.55

-

-

465,226,867.37

464,361,570.50

464,361,570.50

-

464,361,570.50

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5,154,404.46

5,154,404.46

5,154,404.46

-

5,154,404.46

-

-

479,489,487.06

545,111,834.51

545,111,834.51

-

545,111,834.51

-

-

4,161,072.83

17,009,225.05

17,009,225.05

-

17,009,225.05

-

-

318,260,854.61

327,127,238.14

327,127,238.14

-

327,127,238.14

-

-

-

-

-

-

-

-

-

7,000.00

7,000.00

7,000.00

-

7,000.00

-

-

322,428,927.44

344,143,463.19

344,143,463.19

-

344,143,463.19

-

-

2,539,942.30

16,957,811.23

16,957,811.23

-

16,957,811.23

-

-

60,481,400.11

48,455,781.22

48,455,781.22

-

48,455,781.22

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

14,719,623.14

14,719,623.14

14,719,623.14

-

14,719,623.14

-

-

77,740,965.55

80,133,215.59

80,133,215.59

-

80,133,215.59

-

-

-

86,261.56

-

86,261.56

86,261.56

-

-

119,189.13

1,016,926.22

1,016,926.22

-

1,016,926.22

-

-

2,333,882.62

1,060,456.04

1,060,456.04

-

1,060,456.04

-

-

-

-

-

-

-

-

-

704,491.28

704,491.28

704,491.28

-

704,491.28

-

-

3,157,563.03

2,868,135.10

2,781,873.54

86,261.56

2,868,135.10

(continued)

337

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Transportation, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year 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 Recovery Funds Not Specifically Identified Other Funds

2,032.37 -
24,186,763.98
-
-

-
(24,186,763.98)
-
-

(2,032.37) -

36,402,454.98

-

(19,728,684.22)

-

-

-

-

`

-

-

-

-

-

-

Total Departmental Administration
Local Maintenance and Improvement Grants 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

24,188,796.35

(24,186,763.98)

-
75,916,075.45
-

-
(75,916,075.45)
-

(2,032.37)

16,673,770.76

-

3,462,922.47

-

(26,017.77)

-

-

-

-

Total Local Maintenance and Improvement Grants
Local Road Assistance Administration 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

75,916,075.45

(75,916,075.45)

48,612,567.20
-

(48,612,567.20)
-

-

3,436,904.70

-

8,650,501.84

-

(573,250.61)

-

-

-

-

-

-

Total Local Road Assistance Administration
Local Road Assistance - Special Project 1 State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year

48,612,567.20

(48,612,567.20)

151,350.86

(151,350.86)

-

8,077,251.23

-

24,993.68

-

-

Total Local Road Assistance - Special Project 1
Local Road Assistance - Special Project 2 State Appropriation State Motor Fuel Funds State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year

151,350.86
639,677.52

(151,350.86)
(639,677.52)

-

24,993.68

-

1,249,525.20

-

-

Total Local Road Assistance - Special Project 2
Planning 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 Planning

639,677.52
3,905,266.00
3,905,266.00

(639,677.52)
(3,905,266.00)
(3,905,266.00)

-

1,249,525.20

-

270,007.65

-

(15,122.89)

-

-

-

-

-

254,884.76

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
338

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

-

238,888.18

36,641,343.16

36,641,343.16

-

36,641,343.16

-

-

23,299,083.32

3,570,399.10

3,570,399.10

-

3,570,399.10

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,943,628.69

2,943,628.69

2,943,628.69

-

2,943,628.69

-

-

26,481,600.19

43,155,370.95

43,155,370.95

-

43,155,370.95

-

-

654,168.45

4,117,090.92

4,117,090.92

-

4,117,090.92

-

-

30,878,194.59

30,852,176.82

30,852,176.82

-

30,852,176.82

-

-

-

-

-

-

-

-

-

22,418.47

22,418.47

22,418.47

-

22,418.47

-

-

31,554,781.51

34,991,686.21

34,991,686.21

-

34,991,686.21

-

-

8,871,566.90

17,522,068.74

17,522,068.74

-

17,522,068.74

-

-

48,612,567.20

48,039,316.59

48,039,316.59

-

48,039,316.59

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,123,659.63

2,123,659.63

2,123,659.63

-

2,123,659.63

-

-

59,607,793.73

67,685,044.96

67,685,044.96

-

67,685,044.96

-

-

-

24,993.68

24,993.68

-

24,993.68

-

-

151,350.86

151,350.86

151,350.86

-

151,350.86

-

-

151,350.86

176,344.54

176,344.54

-

176,344.54

-

-

-

1,249,525.20

1,249,525.20

-

1,249,525.20

-

-

639,677.52

639,677.52

639,677.52

-

639,677.52

-

-

639,677.52

1,889,202.72

1,889,202.72

-

1,889,202.72

-

-

1,880,398.43

2,150,406.08

2,150,406.08

-

2,150,406.08

-

-

3,905,266.00

3,890,143.11

3,890,143.11

-

3,890,143.11

-

-

-

-

-

-

-

-

-

1,500.00

1,500.00

1,500.00

-

1,500.00

-

-

5,787,164.43

6,042,049.19

6,042,049.19

-

6,042,049.19

(continued)

339

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Transportation, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Ports and Waterways State Appropriation State General Funds Federal Funds Federal Highway Administration - Highway Planning and Construction Other Funds
Total Ports and Waterways
Rail State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds

1,273.47 -
1,273.47
1,781.92 -
1,495,895.45

-
(1,495,895.45)

(1,273.47) -
(1,273.47)
(1,781.92) -

Total Rail
Routine 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 American Recovery and Reinvestment Act of 2009 Federal Highway Administration - Highway Planning and Construction Other Funds

1,497,677.37

(1,495,895.45)

12,563,591.94
6,730,120.48

(12,563,591.94)
(6,730,120.48)

(1,781.92)
-

Total Routine Maintenance

19,293,712.42

(19,293,712.42)

-

Traffic Management and Control

State Appropriation

State Motor Fuel Funds

-

-

-

State Funds - Prior Year Carry-Over

State Motor Fuel Funds - Prior Year

70,169,008.85

(70,169,008.85)

-

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

10,392,045.75

(10,392,045.75)

-

Total Traffic Management and Control
Transit State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Federal Highway Administration - Highway Planning and Construction American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified Other Funds

80,561,054.60

(80,561,054.60)

296,118.14
-
1,915,753.25

-
-
(1,915,753.25)

-
(296,118.14) -

Total Transit
Payments to the State Road and Tollway Authority 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

2,211,871.39
308,018.54
-

(1,915,753.25)
(308,018.54)
-

(296,118.14)
-

Total Payments to the State Road and Tollway Authority

308,018.54

(308,018.54)

-

Prior Year Adjustments
1,247.80 -
1,247.80
20,783.94 -
20,783.94
4,974,903.00 2,316,303.19
7,291,206.19
2,949,585.47 (61,358,643.81)
(58,409,058.34)
110,262.53 -
110,262.53
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
340

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

4,609.54

5,857.34

-

5,857.34

5,857.34

-

-

-

-

-

-

-

-

-

3,430.00

3,430.00

3,430.00

-

3,430.00

-

-

8,039.54

9,287.34

3,430.00

5,857.34

9,287.34

-

-

-

20,783.94

-

20,783.94

20,783.94

-

-

-

-

-

-

-

-

-

1,935,410.92

1,935,410.92

1,935,410.92

-

1,935,410.92

-

-

1,935,410.92

1,956,194.86

1,935,410.92

20,783.94

1,956,194.86

-

-

7,938,521.72

12,913,424.72

12,913,424.72

-

12,913,424.72

-

-

1,620,932.71

3,937,235.90

3,937,235.90

-

3,937,235.90

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

9,208,228.87

9,208,228.87

9,208,228.87

-

9,208,228.87

-

-

18,767,683.30

26,058,889.49

26,058,889.49

-

26,058,889.49

-

-

1,829,484.35

4,779,069.82

4,779,069.82

-

4,779,069.82

-

-

70,169,008.85

8,810,365.04

8,810,365.04

-

8,810,365.04

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

26,612,570.81

26,612,570.81

26,612,570.81

-

26,612,570.81

-

-

98,611,064.01

40,202,005.67

40,202,005.67

-

40,202,005.67

-

-

27,201.69

137,464.22

-

137,464.22

137,464.22

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,346,944.42

1,346,944.42

1,346,944.42

-

1,346,944.42

-

-

1,374,146.11

1,484,408.64

1,346,944.42

137,464.22

1,484,408.64

-

-

-

-

-

-

-

-

-

308,018.23

308,018.23

308,018.23

-

308,018.23

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

308,018.23

308,018.23

308,018.23

-

308,018.23

(continued)

341

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Transportation, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Economic Development Infrastructure Grants State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year

6,000,000.00

(6,000,000.00)

-

Program Not Identified 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 Other Funds
Total Program Not Identified
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

2,607.77 -
31,767,165.16
3,501,000.00
35,270,772.93
1,179,705,810.52

-
(31,767,165.16)
(3,501,000.00)
(35,268,165.16)
(1,179,317,278.70)

8,205,894.99

-

(2,607.77) -
(2,607.77) (388,531.82)
-

Prior Year Adjustments
-
3,090.88 9,585,792.56 49,721,620.29
59,310,503.73 127,535,005.73
-

Budget Unit Totals

$ 1,187,911,705.51 $ (1,179,317,278.70) $ (388,531.82) $ 127,535,005.73

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
342

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

-

-

3,090.88

-

3,090.88

3,090.88

-

-

-

9,585,792.56

9,585,792.56

-

9,585,792.56

-

-

31,767,165.16

81,488,785.45

81,488,785.45

-

81,488,785.45

-

-

-

-

-

-

-

-

-

467,369.74

467,369.74

467,369.74

-

467,369.74

-

-

32,234,534.90

91,545,038.63

91,541,947.75

3,090.88

91,545,038.63

-

-

1,161,177,417.73

1,288,712,423.46

1,288,404,772.88

307,650.58

1,288,712,423.46

(293,000.50) $ (293,000.50) $

-

-

7,912,894.49

7,912,894.49

-

7,912,894.49

- $ 1,161,177,417.73 $ 1,296,625,317.95 $ 1,296,317,667.37 $

307,650.58 $ 1,296,625,317.95

Summary of Ending Fund Balance Reserved
Inventories Motor Fuel Tax Funds Other Reserves
LOGOS Sign Program Roadside Enhancement and
Beautification Fund Unreserved, Undesignated
Surplus
Total Ending Fund Balance - June 30

$ 7,912,894.49 $ 1,222,256,051.45 49,385,857.61 14,867,973.80
1,894,890.02
-
$ 1,296,317,667.37 $

-
307,650.58 307,650.58

$ 7,912,894.49 1,222,256,051.45 49,385,857.61 14,867,973.80
1,894,890.02
307,650.58
$ 1,296,625,317.95

343

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, 2013

Veterans Service, Department of
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 Other Funds
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 Other Funds
Total Georgia War Veterans Nursing Home - Milledgeville
Veterans Benefits State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Veterans Benefits
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 1,378,152.00 $ 1,474,015.00 $ 1,474,015.00 $ 1,474,015.00

484,954.00 178,004.00 662,958.00

484,954.00 178,004.00 662,958.00

484,954.00 234,502.00 719,456.00

484,954.00 178,050.00 663,004.00

5,035,364.00
5,286,048.00 -
10,321,412.00

4,685,264.00
5,286,048.00 149,079.00
10,120,391.00

4,685,264.00
5,702,893.00 498,689.00
10,886,846.00

4,685,264.00
5,702,892.71 498,688.21
10,886,844.92

7,834,427.00
8,173,077.00 -
16,007,504.00

7,330,624.00
8,173,077.00 142,202.00
15,645,903.00

7,330,624.00
8,062,429.00 625,916.00
16,018,969.00

7,330,624.00
8,062,428.41 625,915.83
16,018,968.24

5,696,544.00
4,623,440.00 -
10,319,984.00

5,858,770.00
4,623,440.00 -
10,482,210.00

5,858,770.00
1,119,816.00 268,128.00
7,246,714.00

5,858,770.00
1,022,506.35 268,127.97
7,149,404.32

$ 38,690,010.00 $ 38,385,477.00 $ 36,346,000.00 $ 36,192,236.48

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
344

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

- $ 1,474,015.00 $

- $ 1,474,015.00 $

-$

-

56,451.30 56,451.30

-

484,954.00

-

234,501.30

-

719,455.30

(0.70) (0.70)

482,788.83 234,501.30 717,290.13

2,165.17 0.70
2,165.87

2,165.17 -
2,165.17

-

-

4,685,264.00

-

4,363,497.80

321,766.20

321,766.20

-

-

5,702,892.71

(0.29)

5,702,892.71

0.29

-

-

-

498,688.21

(0.79)

448,961.93

49,727.07

49,726.28

-

-

10,886,844.92

(1.08)

10,515,352.44

371,493.56

371,492.48

-

-

7,330,624.00

-

7,327,177.23

3,446.77

3,446.77

-

-

8,062,428.41

(0.59)

8,062,428.41

0.59

-

-

-

625,915.83

(0.17)

621,642.11

4,273.89

4,273.72

-

-

16,018,968.24

(0.76)

16,011,247.75

7,721.25

7,720.49

-
97,308.71 -
97,308.71

$

153,760.01 $

-

5,858,770.00

-

1,119,815.06

-

268,127.97

-

7,246,713.03

- $ 36,345,996.49 $

-
(0.94) (0.03)
(0.97)

5,842,227.73
1,020,023.57 268,127.97
7,130,379.27

16,542.27
99,792.43 0.03
116,334.73

16,542.27
99,791.49 -
116,333.76

(3.51) $ 35,848,284.59 $

497,715.41 $

497,711.90

345

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Veterans Service, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

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 Other Funds
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 Other Funds
Total Georgia War Veterans Nursing Home - Milledgeville
Veterans Benefits State Appropriation State General Funds Federal Funds Federal Funds Not Specifically Identified Other Funds
Total Veterans Benefits

$

232.64 $

-$

(232.64) $

385.76

68.00 56,451.30 56,519.30

(56,451.30) (56,451.30)

(68.00) -
(68.00)

17.25 17.25

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

667.00

-

-

-

-

-

-

-

-

-

-

-

667.00

(36.46)
97,308.71 -
97,272.25

-
(97,308.71) -
(97,308.71)

36.46
-
36.46

2,591.83
16.89 -
2,608.72

Budget Unit Totals

$

154,024.19 $ (153,760.01) $

(264.18) $

3,678.73

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
346

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

385.76 $

-$

385.76 $

385.76

-

-

2,165.17

2,165.17

2,165.17

2,165.17

-

-

-

17.25

17.25

-

17.25

-

-

2,165.17

2,182.42

17.25

2,165.17

2,182.42

-

-

321,766.20

321,766.20

-

321,766.20

321,766.20

-

-

-

-

-

-

-

-

-

49,726.28

49,726.28

49,726.28

-

49,726.28

-

-

371,492.48

371,492.48

49,726.28

321,766.20

371,492.48

-

-

3,446.77

4,113.77

-

4,113.77

4,113.77

-

-

-

-

-

-

-

-

-

4,273.72

4,273.72

4,273.72

-

4,273.72

-

-

7,720.49

8,387.49

4,273.72

4,113.77

8,387.49

-

-

16,542.27

19,134.10

-

19,134.10

19,134.10

-

-

99,791.49

99,808.38

99,808.38

-

99,808.38

-

-

-

-

-

-

-

-

-

116,333.76

118,942.48

99,808.38

19,134.10

118,942.48

$

-$

-$

497,711.90 $

501,390.63 $

153,825.63 $

347,565.00 $

501,390.63

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

99,825.63 $

54,000.00

-$ -

99,825.63 54,000.00

-

347,565.00

347,565.00

$

153,825.63 $

347,565.00 $

501,390.63

347

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, 2013

Workers' Compensation, State Board of
Administer the Workers' Compensation Laws State Appropriation State General Funds Other Funds
Total Administer the Workers' Compensation Laws
Board Administration State Appropriation State General Funds Other Funds
Total Board Administration
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 11,247,520.00 458,353.00
11,705,873.00

$ 11,247,520.00 458,353.00
11,705,873.00

$ 11,247,520.00 234,353.00
11,481,873.00

$ 11,247,520.00 234,353.00
11,481,873.00

10,707,655.00 65,479.00
10,773,134.00

11,196,332.00 65,479.00
11,261,811.00

11,196,332.00 289,479.00
11,485,811.00

11,196,332.00 289,479.00
11,485,811.00

$ 22,479,007.00 $ 22,967,684.00 $ 22,967,684.00 $ 22,967,684.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
348

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Actual

Variance Positive (Negative)

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

$

-$

- $ 11,247,520.00 $

- $ 11,076,016.50 $

171,503.50 $

171,503.50

-

-

234,353.00

-

234,353.00

-

-

-

-

11,481,873.00

-

11,310,369.50

171,503.50

171,503.50

-

-

11,196,332.00

-

5,358,826.04

5,837,505.96

5,837,505.96

-

-

289,479.00

-

289,479.00

-

-

-

-

11,485,811.00

-

5,648,305.04

5,837,505.96

5,837,505.96

$

-$

- $ 22,967,684.00 $

- $ 16,958,674.54 $ 6,009,009.46 $ 6,009,009.46

349

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

Workers' Compensation, State Board of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

Administer the Workers' Compensation Laws State Appropriation State General Funds Other Funds

$

-$

-$

-$

-

-

-

-

-

Total Administer the Workers' Compensation Laws
Board Administration State Appropriation State General Funds Other Funds
Total Board Administration

-
94,471.62 -
94,471.62

-

-

-

-

(94,471.62)

40,486.62

-

-

-

-

(94,471.62)

40,486.62

Budget Unit Totals

$

94,471.62 $

-$

(94,471.62) $

40,486.62

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
350

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

171,503.50 $

171,503.50 $

-$

171,503.50 $

171,503.50

-

-

-

-

-

-

-

-

-

171,503.50

171,503.50

-

171,503.50

171,503.50

-

(5,303,747.00)

5,837,505.96

-

-

-

-

(5,303,747.00)

5,837,505.96

574,245.58 -
574,245.58

-

574,245.58

574,245.58

-

-

-

-

574,245.58

574,245.58

$

- $ (5,303,747.00) $ 6,009,009.46 $

745,749.08 $

-$

745,749.08 $

745,749.08

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

-$

745,749.08 $

745,749.08

351

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, 2013

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 Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified
Total General Obligation Debt Sinking Fund - Issued
General Obligation Debt Sinking Fund - New State Appropriation State General 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

$ 859,041,245.00 182,874,061.00
-
11,353,993.00
-
1,053,269,299.00

$ 742,478,092.00 126,088,473.00
-
16,456,398.00
-
885,022,963.00

$ 742,478,091.00 126,088,473.00
1.00 55,041,716.00
-
16,456,398.00
940,064,679.00

$ 742,478,092.00 126,088,473.00
-
-
17,683,460.03
886,250,025.03

83,022,008.00
-
83,022,008.00

81,708,040.00
-
81,708,040.00

81,708,040.00
19,650,526.00 -
101,358,566.00

81,708,040.00
-
81,708,040.00

$ 1,136,291,307.00 $ 966,731,003.00 $ 1,041,423,245.00 $ 967,958,065.03

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
352

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

$

-$

-

0.21 55,041,715.29

-

16,456,397.79

71,498,113.29

- $ 742,478,092.00 $

-

126,088,473.00

1.00 $ 740,357,081.26 $ 2,121,009.74 $ 2,121,010.74

-

97,653,909.36

28,434,563.64

28,434,563.64

-

0.21

(0.79)

0.21

0.79

-

-

55,041,715.29

(0.71)

55,041,715.29

0.71

-

-

-

-

-

-

-

-

34,139,857.82

17,683,459.82

16,456,397.79

0.21

17,683,460.03

-

957,748,138.32

17,683,459.32

909,509,103.91

30,555,575.09

48,239,034.41

39,802,706.00 11,444,000.00 51,246,706.00
$ 122,744,819.29 $

-

81,708,040.00

-

39,802,706.00

-

11,444,000.00

-

132,954,746.00

-
20,152,180.00 11,444,000.00
31,596,180.00

66,674,536.00
19,650,526.00 -
86,325,062.00

15,033,504.00
-
15,033,504.00

15,033,504.00
20,152,180.00 11,444,000.00
46,629,684.00

- $ 1,090,702,884.32 $ 49,279,639.32 $ 995,834,165.91 $ 45,589,079.09 $ 94,868,718.41

353

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2013

General Obligation Debt Sinking Fund

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2012
Surplus

Prior Year Adjustments

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 Federal Funds Federal Funds Not Specifically Identified American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Specifically Identified
Total General Obligation Debt Sinking Fund - Issued
General Obligation Debt Sinking Fund - New State Appropriation State General 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

$

-$

-$

-$

-

-

-

-

-

0.21

(0.21)

-

-

55,041,715.29

(55,041,715.29)

-

-

-

-

-

-

16,456,397.79

(16,456,397.79)

-

-

71,498,113.29

(71,498,113.29)

-

-

-

-

-

-

39,802,706.00

(39,802,706.00)

-

-

11,444,000.00

(11,444,000.00)

-

-

51,246,706.00

(51,246,706.00)

-

-

Budget Unit Totals

$ 122,744,819.29 $ (122,744,819.29) $

-$

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts
354

Other Adjustments

Early Return of Fiscal Year 2013
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

- $ 2,121,010.74 $ 2,121,010.74 $ 2,121,010.74 $

- $ 2,121,010.74

-

-

28,434,563.64

28,434,563.64

28,434,563.64

-

28,434,563.64

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

17,683,460.03

17,683,460.03

17,683,460.03

-

17,683,460.03

-

-

48,239,034.41

48,239,034.41

48,239,034.41

-

48,239,034.41

-

-

15,033,504.00

15,033,504.00

15,033,504.00

-

15,033,504.00

-

-

20,152,180.00

20,152,180.00

18,033,452.00

2,118,728.00

20,152,180.00

-

-

11,444,000.00

11,444,000.00

11,444,000.00

-

11,444,000.00

-

-

46,629,684.00

46,629,684.00

44,510,956.00

2,118,728.00

46,629,684.00

$

-$

- $ 94,868,718.41 $ 94,868,718.41 $ 92,749,990.41 $ 2,118,728.00 $ 94,868,718.41

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Debt Service Unissued Debt Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 17,683,460.03 $ 30,555,574.38 44,510,956.00

- $ 17,683,460.03

-

30,555,574.38

-

44,510,956.00

-

2,118,728.00

2,118,728.00

$ 92,749,990.41 $ 2,118,728.00 $ 94,868,718.41

355

State of Georgia

Schedule of General Obligation Bonds Appropriated and Issued For the Fiscal Year Ended June 30, 2013

Bond Number

Receiving Organization

1

Education, Department of

2

Education, Department of

3

Education, Department of

4

Education, Department of

5

Education, Department of

6

Education, Department of

7

Education, Department of

8

Education, Department of

9

Board of Regents, University System of Georgia

10 Board of Regents, University System of Georgia

11 Board of Regents, University System of Georgia

12 Board of Regents, University System of Georgia

14 Board of Regents, University System of Georgia

15 Board of Regents, University System of Georgia

16 Board of Regents, University System of Georgia 17 Board of Regents, University System of Georgia 18 Board of Regents, University System of Georgia 19 Board of Regents, University System of Georgia 20 Board of Regents, University System of Georgia 21 Board of Regents, University System of Georgia 22 Board of Regents, University System of Georgia

23 Board of Regents, University System of Georgia

24 Board of Regents, University System of Georgia 25 Board of Regents, University System of Georgia 26 Board of Regents, University System of Georgia 27 Board of Regents, University System of Georgia 28 Board of Regents, University System of Georgia 29 Board of Regents, University System of Georgia 30 Board of Regents, University System of Georgia

31 Board of Regents, University System of Georgia 32 Board of Regents, University System of Georgia 33 Board of Regents, University System of Georgia 34 Board of Regents, University System of Georgia 35 Board of Regents, University System of Georgia 36 Board of Regents, University System of Georgia 37 Board of Regents, University System of Georgia 39 Technical College System of Georgia 40 Technical College System of Georgia 41 Technical College System of Georgia 42 Technical College System of Georgia 43 Technical College System of Georgia

44 Technical College System of Georgia

45 Technical College System of Georgia 46 Technical College System of Georgia
47 Technical College System of Georgia
48 Technical College System of Georgia 49 Technical College System of Georgia 50 Technical College System of Georgia 51 Technical College System of Georgia
52 Technical College System of Georgia 53 Technical College System of Georgia 54 Technical College System of Georgia 55 Technical College System of Georgia 56 Veterans Service, Department of
57 Corrections, Department of 58 Corrections, Department of

Purpose
Capital Outlay Program - Regular, statewide Capital Outlay Program - Exceptional Growth, statewide Capital Outlay Program - Regular, statewide Capital Outlay Program - Low-wealth, statewide Vocational equipment, statewide Facility major improvements and renovations, statewide Purchase school buses (328), statewide Facility repairs and improvements at State Schools Renovations for Historic Lewis and Herring Halls, Abraham Baldwin Agricultural Equipment, College of Coastal Georgia Equipment, Georgia Southern University Equipment, Georgia Southwestern State University Equipment, University of West Georgia Construct Consolidated Medical Education Commons, Georgia Health Sciences University Construct Veterinary Medical Learning Center, University of Georgia Construct Allied Health Building, Georgia Gwinnett College Construct Engineered Biosystems Building, Georgia Institute of Technology Major repairs and renovations, statewide Facility repair and sustainment, statewide Equipment and R&D infrastructure, Georgia Research Alliance Communication systems and information systems upgrades, Georgia Public Telecommunications Commission Roof repair and cooling system improvements, Georgia Public Telecommunications Commission Retrofit Forces Command building, Fort McPherson Expand infrastructure, Kennesaw State University Construct academic building, Dalton State College Renovations for Ennis Hall, Georgia College and State University Construct Health Sciences and Administration Building, Valdosta State University Major repairs and renovations, Agricultural Experiment Station Facilities, statewide Food technology, University of Georgia (redirect $1,000,000 in unused existing bonds total of $3.5 million) Construct new cabins, Rock Eagle 4H Facility Equipment, Agricultural Experiment Station Facilities, statewide Health and Wellness Center, Georgia Military College Major repairs and renovations, Georgia Public Library System, statewide Construct Royston Public Library Construct Milner Public Library Design Student Academic Center, Georgia Highlands College Facility repair and sustainment, statewide Replace obsolete equipment, statewide Equipment, Aviation Training Facility, Crossroads campus Equipment, Classroom building, Southern Crescent Technical College Replace roofs and HVAC at Lanier Technical College, Ogeechee Technical College and Southern Crescent Technical College Replace roofs at Oconee Fall Line Technical College, West Georgia Technical College, Altamaha Technical College, Wiregrass Technical College, Gwinnett Technical College, Southern Crescent Technical College and Middle Georgia Technical College Major facility improvements and HVAC renovation, West Georgia Technical College Design and construct renovation of Classroom/Lab Building 2, Southeastern Technical College Major repairs and renovations, Moultrie Technical College, Chattahoochee Technical College and Southwest Georgia Technical College Construct and renovate Main Campus Building, Sandersville Technical College Design, construct and equip a training center Construct classroom building, Lanier Technical College Acquire property and renovate building, Gwinnett Technical College (redirect $13,500,000 in no longer needed bonds - total of $25 million) Construct Natural Resources building, Ogeechee Technical College Construct, renovate or equip College and Career Academies, statewide Acquire property and develop Catoosa campus, Georgia Northwestern Technical College Design Health and Science Building, Middle Georgia Technical College Renovate Georgia War Veterans Nursing Home and Georgia War Veterans Home, match federal funds Purchase replacement vehicles (100) Implement cell phone interdiction measures, statewide

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

356

Authorized Amounts

Principal

Debt Service

$

56,320,000 $

25,730,000

24,350,000

13,350,000

9,430,000

4,720,000

25,000,000

2,065,000

1,500,000

1,100,000

2,800,000

1,400,000

2,000,000

28,000,000

4,820,992 2,202,488 2,084,360 1,142,760 2,178,330
404,032 3,280,000
176,764 346,500 254,100 646,800 323,400 462,000 2,396,800

52,300,000 25,200,000 59,000,000 35,000,000 10,000,000
8,000,000 1,780,000

4,476,880 2,157,120 5,050,400 2,996,000 2,310,000 1,848,000
411,180

1,265,000

108,284

4,000,000 6,500,000 15,000,000 9,600,000 32,000,000 4,000,000 2,500,000

342,400 556,400 1,284,000 821,760 2,739,200 342,400 214,000

2,500,000 1,525,000 7,000,000 2,255,000 1,325,000
780,000 2,200,000 8,000,000 5,000,000
800,000 260,000 4,455,000

214,000 352,275 599,200 520,905 113,420
66,768 508,200 1,848,000 1,155,000 184,800
60,060 381,348

6,375,000

545,700

Issued Amounts

Principal

Debt Service

$

14,000,000 $

3,000,000

-

3,000,000

9,430,000

4,720,000

25,000,000

2,065,000

1,500,000

1,100,000

2,800,000

1,400,000

2,000,000

28,000,000

1,198,400 256,800 256,800
2,178,330 404,032
3,280,000 176,764 346,500 254,100 646,800 323,400 462,000
2,396,800

52,300,000 25,200,000 59,000,000 35,000,000 10,000,000
8,000,000 1,780,000

4,476,880 2,157,120 5,050,400 2,996,000 2,310,000 1,848,000
411,180

1,265,000

108,284

6,500,000 15,000,000 9,600,000 32,000,000 4,000,000 2,500,000

556,400 1,284,000 821,760 2,739,200 342,400 214,000

2,500,000 1,525,000 7,000,000 2,255,000 1,325,000
780,000 2,200,000 8,000,000 5,000,000
800,000 -
4,455,000

214,000 352,275 599,200 520,905 113,420
66,768 508,200 1,848,000 1,155,000 184,800
381,348

6,375,000

545,700

Balance Remaining (Unissued)

Principal

Debt Service

$

42,320,000 $

22,730,000

24,350,000

10,350,000

-

-

-

-

-

-

-

-

-

-

3,622,592 1,945,688 2,084,360
885,960 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,000,000 -

342,400 -

260,000 -

60,060 -

-

-

1,540,000 4,185,000
5,775,000
3,960,000 14,000,000 16,000,000 11,500,000
12,600,000 10,000,000
1,300,000 1,000,000
225,000
2,445,000 2,810,000

131,824 358,236
494,340
338,976 1,198,400 1,369,600
984,400
1,078,560 856,000 300,300 231,000 19,260
564,795 649,110

1,540,000 250,000
1,055,000
250,000 14,000,000 16,000,000
-
12,600,000 -
1,300,000 1,000,000
225,000
2,445,000 2,810,000

131,824 21,400
90,308
21,400 1,198,400 1,369,600
-
1,078,560 -
300,300 231,000 19,260
564,795 649,110

3,935,000
4,720,000
3,710,000 -
11,500,000
10,000,000
-
-

336,836
404,032
317,576 -
984,400
856,000
-
(continued)

357

State of Georgia

Schedule of General Obligation Bonds Appropriated and Issued For the Fiscal Year Ended June 30, 2013

Bond Number

Receiving Organization

59 Corrections, Department of 60 Corrections, Department of 61 Defense, Department of 62 Bureau of Investigation, Georgia 63 Bureau of Investigation, Georgia 64 Bureau of Investigation, Georgia 65 Juvenile Justice, Department of 66 Public Safety, Department of 67 Public Safety, Department of 68 Public Safety, Department of

69 Public Safety, Department of 70 Building Authority, Georgia 71 Building Authority, Georgia 72 Forestry Commission, Georgia 73 Forestry Commission, Georgia 74 Forestry Commission, Georgia 75 Natural Resources, Department of 76 Natural Resources, Department of 77 Natural Resources, Department of 78 Natural Resources, Department of 79 Natural Resources, Department of 80 Natural Resources, Department of 81 Natural Resources, Department of 82 Revenue, Department of 83 Revenue, Department of 84 Finance and Investment Commission, Georgia State 85 Community Affairs, Department of 86 Community Affairs, Department of 87 Economic Development, Department of 88 Economic Development, Department of 89 Environmental Finance Authority, Georgia 90 Environmental Finance Authority, Georgia

91 Environmental Finance Authority, Georgia

92 Environmental Finance Authority, Georgia 93 Ports Authority, Georgia

Purpose
Major repairs and improvements, statewide Repairs and sustainment, statewide Repairs and sustainment, statewide, match federal funds Complete FCC compliant law enforcement dispatch and communication system Major repairs, improvements and renovations, statewide Crime scene investigative equipment, statewide Renovate security hardening for Building 7, Sumter YDC Purchase replacement patrol cars (100) Purchase replacement helicopters (2) Major repairs, renovations and construction, Georgia Public Safety Training Center
Equipment, Georgia Public Safety Training Center Improve and renovate facilities, Atlanta Purchase, plan and design Reserve Command building, Fort McPherson Replace firefighting equipment, statewide Major improvements and renovations, statewide Equipment, statewide Purchase replacement maintenance vehicles (23) Improve and renovate facilities, statewide Repair and sustainment, statewide Miscellaneous new construction at state parks, statewide Acquire land for wildlife management areas and parks, statewide, match federal funds Improve privately operated facilities, statewide Acquire land for conservation, Warner Robbins Replace primary image repository hardware infrastructure (FileNet), Atlanta Replace scanners, shredders and servers, Atlanta ADA related facility modifications Reservoirs, statewide Urban forest interface equipment Renovate and upgrade Building B, Georgia World Congress Center Authority Acquire land, Geo. L. Smith II Georgia World Congress Center Authority State Funded Water & Sewer Construction Loan Program, statewide Clean Water State Match Revolving Loan Fund, Water & Sewer Construction Loan Program, statewide, match federal funds Drinking Water State Revolving Fund, Water & Sewer Construction Loan Program, statewide, match federal funds Water Supply and Reservoir Construction Loan Program, statewide Continue Savannah Harbor Deepening Project, Savannah, match federal funds

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
358

Totals

Authorized Amounts

Principal

Debt Service

$

3,000,000 $

2,000,000

750,000

800,000

350,000

695,000

2,350,000

2,400,000

4,000,000

3,730,000

256,800 462,000 173,250 184,800 29,960 160,545 201,160 554,400 524,800 319,288

225,000 2,950,000 15,000,000 2,300,000 1,120,000 1,740,000
500,000 3,200,000 2,400,000 1,650,000 2,510,000 5,000,000 2,500,000 1,100,000 1,350,000
625,000 25,000,000
850,000 3,370,000 15,000,000 19,750,000 4,800,000

51,975 252,520 1,284,000 301,760
95,872 401,940 115,500 273,920 554,400 141,240 214,856 454,000 214,000 254,100 311,850 144,375 2,140,000 196,350 288,472 1,362,000 1,690,600 410,880

4,800,000

410,880

20,750,000 46,700,000
$ 798,990,000 $

1,776,200 3,997,520
81,708,040

Issued Amounts

Principal

Debt Service

$

3,000,000 $

-

750,000

800,000

350,000

695,000

2,350,000

2,400,000

4,000,000

2,730,000

256,800 -
173,250 184,800 29,960 160,545 201,160 554,400 524,800 233,688

225,000 2,950,000
2,300,000 1,120,000 1,740,000
500,000 3,200,000 2,400,000 1,650,000 2,510,000 5,000,000 2,500,000 1,100,000 1,350,000
625,000 25,000,000
850,000 3,370,000
19,750,000
4,800,000

51,975 252,520
301,760
95,872 401,940 115,500 273,920 554,400 141,240 214,856 454,000 214,000 254,100 311,850 144,375 2,140,000 196,350 288,472
1,690,600
410,880

4,800,000

410,880

20,750,000 46,700,000
$ 628,115,000 $

1,776,200 3,997,520
66,674,536

Balance Remaining (Unissued)

Principal

Debt Service

$

-$

2,000,000

-

-

-

-

-

-

-

1,000,000

462,000
85,600

15,000,000 15,000,000 -

1,284,000 1,362,000 -

-

-

-
$ 170,875,000 $

-
15,033,504

359

State of Georgia

Combining Schedule of Other Funds Budget Fund For the Fiscal Year Ended June 30, 2013

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 Risk Management Premiums Other
Other
Total Other Funds - Current Year
Other Funds - Prior Year Carry-Over

Total

Georgia Senate

Legislative Branch

Georgia House of Representatives

Georgia General Assembly Joint
Offices

Audits and Accounts, Department of

$ 29,657,124.37 $

-$

-$

-$

-

7,348,739.90

-

-

-

-

1,253,960,458.22

-

-

-

-

1,108,989,541.91

-

-

-

12,943.36

3,908,868,356.19

-

-

-

338,710.00

37,148,677.03

-

-

-

-

2,847,289.11

-

-

-

-

8,899,897.86

-

-

-

-

152,087,382.46

-

-

-

-

10,396,887.74

-

-

-

-

3,182,392,049.58

-

-

-

-

9,702,600,445.55

-

-

-

351,653.36

653,191,134.93

-

-

-

-

Total Other Funds

$ 10,355,791,580.48 $

-$

-$

-$

351,653.36

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
360

Judicial Branch

Appeals, Court of Judicial Council

Juvenile Courts

Prosecuting Attorneys

Superior Courts

Supreme Court

$

-$

-$

-$

-$

-$

-

-

179,495.00

-

-

-

-

251,128.15 -

1,958,307.56 1,532.56 -

-

-

-

14,823,192.45

-

141,387.29

-

-

-

-

-

-

54,272.03

2,440,430.78 620.47 -

251,128.15 -

163,293.41
56,821.42 2,359,449.95 1,536,070.94

$

251,128.15 $ 3,895,520.89 $

-

-

-

-

-

171,663.97

-

15,136,243.71

-

-

87,174.59 141,446.62 -

2,441,051.25 1,452,567.13

- $ 15,136,243.71 $

141,446.62 $ 3,893,618.38 (continued)

361

State of Georgia

Combining Schedule of Other Funds (continued) Budget Fund For the Fiscal Year Ended June 30, 2013

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 Risk Management Premiums Other
Other
Total Other Funds - Current Year
Other Funds - Prior Year Carry-Over

Accounting Office, State

Administrative Services,
Department of

Executive Branch
Agriculture, Department of

Banking and Finance,
Department of

Behavioral Health & Developmental
Disabilities, Department of

$

-$

- $ 1,103,640.45 $

-$

-

-

-

-

-

-

4,489,523.73 16,533,010.00
-

15,934,083.15 11,685,045.67
1,530,132.17
-

125.02 354,655.41 319,702.87
612.71 30,996.00

1,811.80
-

1,437,279.76 84,429,400.82
337,335.62

21,633.00 21,044,166.73 1,209,261.97

152,087,382.46 734,852.25
24,571,598.12 206,543,093.82 114,365,037.44

112,000.90 1,512,936.30 3,434,669.66 691,801.79

2,038.85 3,850.65 -

13,185.00 28,492.11 86,249,734.49 84,520.01

Total Other Funds

$ 22,253,428.70 $ 320,908,131.26 $ 4,126,471.45 $

3,850.65 $ 86,334,254.50

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
362

Community Affairs,
Department of

Community Health,
Department of

Executive Branch

Corrections, Department of

Defense, Department of

Driver Services, Department of

Early Care and Learning,
Department of

Economic Development, Department of

$

-$

-$

-$

-$

-$

-$

-

-

-

-

-

-

-

-

9,267.87 11,330,559.04
711,769.69 -

553,441,737.95
957,464.45 37,452.66 -

361,700.00 750,000.00 58,569,539.38 1,109,931.78
10,446.01 182,780.64

5,161,094.09
962.00 -
583.15 1,204,548.08

942,480.00 -

-

-

-

3,021,742.00

-

116,602.17

-

-

-

-

-

-

1,099.57 12,052,696.17 -

3,090,157,043.36 3,644,593,698.42 18,661,478.34

3,422,423.74 64,406,821.55 1,426,903.47

12,131.05
6,379,318.37 1,272,635.89

2,755,652.52 3,698,132.52 -

213,422.63 213,422.63 -

3,138,344.17 -

$ 12,052,696.17 $ 3,663,255,176.76 $ 65,833,725.02 $ 7,651,954.26 $ 3,698,132.52 $

213,422.63

$ 3,138,344.17 (continued)

363

State of Georgia

Combining Schedule of Other Funds (continued) Budget Fund For the Fiscal Year Ended June 30, 2013

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 Risk Management Premiums Other
Other
Total Other Funds - Current Year
Other Funds - Prior Year Carry-Over

Education, Department of

Executive Branch

Employees' Retirement System
of Georgia

Forestry Commission,
Georgia

Governor, Office of the

Human Services, Department of

$

-$

-$

-$

-$

-

-

-

-

-

-

425,990.79 30,941,104.44
7,544,770.96 -
5,594.51 -

20,042,004.31
-

3,957,223.60 3,563,371.21
111,587.42 3,376.08 69,222.45

14,820,809.70
509,023.95 -
102.58 -

20,342,327.69 830,572.13
50,750,916.28 528,953.20 4,643.75 36,636.09

678.31
38,918,139.01 5,550,579.60

20,042,004.31 200.00

144,892.07 7,849,672.83 -

1,142,017.06
7,804.70 16,479,757.99
1,993,058.33

990,667.33 1,097,693.54 74,582,410.01 4,768,021.47

Total Other Funds

$ 44,468,718.61 $ 20,042,204.31 $ 7,849,672.83 $ 18,472,816.32 $ 79,350,431.48

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
364

Insurance, Department of

Executive Branch

Investigation, Georgia Bureau of

Juvenile Justice, Department of

Labor, Department Law, Department Natural Resources,

of

of

Department of

Pardons and Paroles, State
Board of

$

-$

-$

-$

-$

- $ 28,553,483.92 $

-

-

-

-

-

-

-

-

2,058.50 -

370,221.59 8,658,320.71 16,180,089.60
72,755.26 -

5,454,100.59 1,317,663.90
115,934.42 -

18,587,452.69 3,273,595.88

41,431,608.69 -

2,962,246.72 32,160,121.18 17,474,421.98
88,461.98 73,324.18

985,758.52
2.08 -

332,949.62 335,008.12 -

1,100.00 251,790.94 25,534,278.10 48,088,485.96

250,261.03 7,137,959.94 -

177,985.78 22,039,034.35 1,855,925.23

3,461.90 41,435,070.59 -

4,891,651.53 3,700,866.99 89,904,578.48 48,080,276.48

40,571.22 1,026,331.82 4,136.52

$

335,008.12 $ 73,622,764.06 $ 7,137,959.94 $ 23,894,959.58 $ 41,435,070.59 $ 137,984,854.96 $ 1,030,468.34

(continued)

365

State of Georgia

Combining Schedule of Other Funds (continued) Budget Fund For the Fiscal Year Ended June 30, 2013

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 Risk Management Premiums Other
Other
Total Other Funds - Current Year
Other Funds - Prior Year Carry-Over

Executive Branch

Properties Commission, State

Public Defender Standards Council,
Georgia

Public Health, Department of

Public Safety, Department of

Public Service Commission

$

-$

-$

-$

-$

-

-

-

-

-

-

1,449,823.32 -

29,802,807.44 -

8,682.94 63,837,267.91 14,340,286.13
1,341.40
-

28,127,521.64
5,212,507.93 434,504.62 567,279.50

126,560.70 -

1,449,823.32 -

1,600.00
29,804,407.44 1,110,337.78

506,848.36 241,527.74 78,935,954.48 12,155,844.78

15,509.80 1,889,073.99 36,246,397.48 4,031,367.04

126,560.70 -

Total Other Funds

$ 1,449,823.32 $ 30,914,745.22 $ 91,091,799.26 $ 40,277,764.52 $ 126,560.70

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
366

Regents, University System of Georgia

Revenue, Department of

Secretary of State

Executive Branch
Soil and Water Conservation Commission

State Personnel Administration

Student Finance Commission and Authority, Georgia

Teachers' Retirement System

$

-$

-$

-$

-$

-$

-$

-

-

-

-

-

-

-

-

1,222,558,301.83 262,992,754.92
3,150,539,346.93 458,324.54 457,282.68

1,910,325.48
-

3,765,221.42 274,347.80 -

975,652.40
-

-

-

-

-

-

-

-

3,862,564.30

28,956,305.00

-

-

-

-

-

-

-

-

-

1,090,212.08
425,186.99 4,638,521,409.97
300,804,005.93

48,525,849.59 50,436,175.07 3,042,858.78

80,206.55
4,119,775.77 3,717,112.57

316.71 975,969.11 -

1,265,031.31

3,862,564.30 -

28,956,305.00 2,000.00

$ 4,939,325,415.90 $ 53,479,033.85 $ 7,836,888.34 $

975,969.11

$ 1,265,031.31

$ 3,862,564.30

$ 28,958,305.00 (continued)

367

State of Georgia

Combining Schedule of Other Funds (continued) Budget Fund For the Fiscal Year Ended June 30, 2013

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 Risk Management Premiums Other
Other
Total Other Funds - Current Year
Other Funds - Prior Year Carry-Over

Technical College System of Georgia

Transportation, Department of

Executive Branch
Veterans Service, Department of

Workers' Compensation, State Board of

State of Georgia General Obligation Debt Sinking Fund

$

-$

-$

-$

-$

-

-

7,169,244.90

-

-

-

4,531,833.52

-

268,127.97

-

-

-

64,159,791.91

-

-

-

278,290,971.90

49,528,667.77

-

273,771.85

-

538,679.70

383.73

-

-

-

-

2,482.44

1,124,604.04

-

-

2,332,089.23

280,535.48

-

-

-

-

-

-

-

-

640,934.11

-

-

-

-

1,311,887.11

737,869.33

-

250,060.15

-

287,646,395.57

121,878,975.56

1,392,732.01

523,832.00

-

51,253,039.88

24,768,576.29

-

-

-

Total Other Funds

$ 338,899,435.45 $ 146,647,551.85 $ 1,392,732.01 $

523,832.00 $

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report on Applying Agreed-Upon Procedures issued by the Department of Audits and Accounts.
368

10-YEAR HISTORICAL INFORMATION
"Watkins Mill" Photograph by: Frank Fuerst, Sandy Springs, GA

State of Georgia
Ten-Year Historical Information Index
Page Table 1 Funds Available and Appropriation Office of the State Treasurer.................................................372 Table 2 Cash Receipts by Category Office of the State Treasurer ..............................................................374 Table 3 Legislative Appropriation .................................................................................................................378

State of Georgia

Table 1 Funds Available and Appropriation - Office of the State Treasurer For the Last Ten Fiscal Years

Funds Available Cash Receipts
State Revenue Collections
Community Health, Department of Brain and Spinal Injury Trust Fund
Human Services, Department of Brain and Spinal Injury Trust Fund
Public Health, Department of 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
U. S. Department of Energy Grants
U. S. Department of Treasury Jobs and Growth Tax Relief Reconciliation Act of 2003 National Mortgage Settlement Agreement Reimbursements for CMIA
Total Cash Receipts
Agency Surplus Returned State General Funds (1) Lottery for Education Tobacco Settlement Funds
Total Agency Surplus Returned

Current Year Ended June 30, 2013

Year Ended June 30, 2012

Year Ended June 30, 2011

Year Ended June 30, 2010

$ 18,295,858,588.47 $ 17,269,975,474.12 $ 16,558,647,527.35 $ 15,215,790,786.00

-

-

1,960,848.00

2,066,389.00

-

-

-

-

2,396,580.00

2,333,708.00

-

-

927,478,000.00 1,664,037.63

901,328,000.00 1,896,565.29

846,106,000.00 943,832.12

883,882,347.00 2,493,379.00

212,724,840.25 67,222.95

141,106,262.07 33,037.53

138,372,373.90 78,329.48

146,205,874.00 467,780.00

133,735.80

119,757.89

265,380.00

333,632.00

1,626.12

2,377.60

-

2,495.00

99,365,105.00
1,322.00
19,539,691,058.22

1,865.00
18,316,797,047.50

1,803.00
17,546,376,093.85

1,741.00
16,251,244,423.00

73,149,820.17 19,848,479.71
158,423.74
93,156,723.62

115,938,461.43 27,089,474.75 1,200,378.27
144,228,314.45

456,685,400.23 39,979,072.26 1,209,289.05
497,873,761.54

152,932,361.00 3,087,636.00 -
156,019,997.00

Total Funds Available

19,632,847,781.84

18,461,025,361.95

18,044,249,855.39

16,407,264,420.00

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

17,361,404,054.00 858,803,997.00 153,352,778.00

16,406,836,901.00 867,172,431.00 138,472,267.00

15,572,876,824.00 1,149,703,915.00 146,798,829.00

14,613,272,644.00 1,044,666,425.00 307,986,351.00

950,274,605.00

931,171,587.00

1,182,283,016.00

1,040,947,805.00

Net Appropriation

19,323,835,434.00

18,343,653,186.00

18,051,662,584.00

17,006,873,225.00

Excess of Funds Available Over/(Under) Appropriation

$ 309,012,347.84 $ 117,372,175.95 $ (7,412,728.61) $ (599,608,805.00)

(1) All years have been restated to include Guaranteed Revenue Debt Common Reserve Fund activity within the General Fund (Statutory Basis)

372

Year Ended June 30, 2009

Year Ended June 30, 2008

Year Ended June 30, 2007

Year Ended June 30, 2006

Year Ended June 30, 2005

Year Ended June 30, 2004

$ 16,766,661,804.00 $ 18,727,812,623.00 $ 18,840,441,639.00 $ 17,338,759,589.00 $ 15,813,996,667.00 $ 14,584,644,742.00

-

-

-

-

-

-

1,968,993.00

1,968,993.00

3,007,691.00

4,560,600.00

1,689,400.00

1,625,000.00

-

-

-

-

-

-

881,467,049.00 12,506,009.00

858,355,000.00 33,600,984.00

853,640,866.00 38,382,593.00

822,796,608.00 25,173,490.00

802,083,000.00 11,407,096.00

782,692,000.00 4,662,547.00

175,357,212.00 2,012,866.00

159,542,667.00 4,917,294.00

150,306,709.00 6,460,198.00

143,600,933.00 5,747,879.00

156,427,234.00 2,935,032.00

154,123,763.00 1,862,449.00

1,719,873.00

3,603,320.00

3,736,864.00

2,546,934.00

1,387,202.00

24,407,019.00 652,206.00

1,626.00

1,577.00

1,568.00

1,471.00

1,439.00

2,821.00

1,182.00
17,841,696,614.00

860.00
19,789,803,318.00

844.00
19,895,978,972.00

769.00
18,343,188,273.00

(2,051.00)
16,789,925,019.00

139,191,035.00 -
5,930.00
15,693,869,512.00

229,318,861.00 20,828,808.00
438,781.00
250,586,450.00

123,683,827.00 17,391,087.00
320,662.00
141,395,576.00

57,619,915.00 40,275,338.00
115,620.00
98,010,873.00

62,453,218.00 54,784,386.00 1,565,543.00
118,803,147.00

106,348,805.00 16,917,204.00 1,970,349.00
125,236,358.00

150,799,218.00 10,413,917.00 3,794,858.00
165,007,993.00

18,092,283,064.00

19,931,198,894.00

19,993,989,845.00

18,461,991,420.00

16,915,161,377.00

15,858,877,505.00

16,596,602,463.00 880,152,075.00 159,069,341.00

18,556,865,513.00 824,578,475.00 148,344,341.00

17,334,365,474.00 797,373,596.00 167,511,505.00

15,874,221,990.00 771,420,214.00 156,626,752.00

14,716,616,025.00 776,892,107.00 156,370,000.00

14,510,105,221.44 700,839,757.00 174,384,699.00

935,990,354.00

969,780,103.00

867,362,477.00

1,001,485,254.00

905,611,482.00

686,055,114.00

18,571,814,233.00

20,499,568,432.00

19,166,613,052.00

17,803,754,210.00

16,555,489,614.00

16,071,384,791.44

$ (479,531,169.00) $ (568,369,538.00) $ 827,376,793.00 $ 658,237,210.00 $ 359,671,763.00 $ (212,507,286.44)

373

State of Georgia

Table 2 Cash Receipts by Category - Office of the State Treasurer 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 Sales and Use Tax - General Tobacco Products Tax

Current Year Ended June 30, 2013

Year Ended June 30, 2012

Year Ended June 30, 2011

Year Ended June 30, 2010

$ 180,785,956.59 (15,351,947.00) 797,255,429.45
8,772,227,404.01 329,236,920.09

$ 175,050,571.42 27,923.25
590,676,110.06 8,142,370,500.03
309,192,734.91

453,438,505.28 547,187,226.45 457,490,366.11 53,491,655.31 5,277,211,183.44 211,618,073.42

446,655,687.16 572,645,115.89 308,342,307.61 68,951,094.65 5,303,524,233.43 227,146,090.55

$ 161,803,417.81 -
670,409,796.21 7,658,782,326.06
360,669,593.33
452,197,062.99 480,505,927.66 298,868,209.38 76,704,325.31 5,080,776,729.52 228,858,070.04

$ 169,019,330.00 -
684,700,740.00 7,016,412,171.00
274,367,273.00
469,117,616.00 385,242,172.00 282,515,540.00 86,228,331.00 4,864,691,463.00 227,180,405.00

Total Taxes

17,064,590,773.15

16,144,582,368.96

15,469,575,458.31

14,459,475,041.00

Interest and Other Investment Income State General Funds Motor Fuel Tax Funds

(1,835,561.62) 5,479,995.65

2,004,447.54 4,909,203.18

(368,303.47) 297,881.32

3,543,319.00 4,614,422.00

Total Interest and Other Investment Income

3,644,434.03

6,913,650.72

(70,422.15)

8,157,741.00

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 Early Care and Learning, Department of General Assembly of Georgia Governor, Office of the Human Services, Department 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 Rents on Properties and Sales Public Health, Department of 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

19,073,982.51 4,441,635.95 21,500,505.38
3,616,362.51 -
418,644,062.95 14,440,420.50 76,350,310.07 821,806.07 108,859.97 715,364.24 5,569,741.02 68,586,595.23 1,073,169.64 456,421.40 231,210.10 25,518,208.90
23,502,228.60 19,016,277.03
-
9,886,843.98 11,196,063.56 7,749,612.23 1,185,784.12
16,072,158.57 1,215,526.39 13,614,888.40 3,440,669.46
1,050,008.01

9,418,359.62 4,204,481.84 21,362,613.90
4,571,175.04 8,409,105.25 368,046,197.48 15,289,299.22 76,808,832.50
786,322.51 174,032.31 982,780.58 7,850,965.42 37,150,826.24 1,090,018.98
439,921.65
400.00 219,626.17 29,896,747.19
23,840,839.19 21,212,462.83
28,037.55
10,263,917.34 10,845,109.62 7,154,609.37 1,219,514.66
16,326,791.14 1,231,159.00 13,792,035.02 3,422,390.24
-

6,467,073.06 5,323,535.39 20,158,138.44
5,634,936.84 10,670,637.28 363,283,608.20 15,013,036.41 71,649,123.58
781,237.06 95,993.30 878,862.93 7,942,374.42 44,295,538.32 840,243.44
429,869.05
202,763.48 29,077,606.61
23,475,330.09 21,494,179.00 2,803,325.67
9,237,296.56 -
7,135,392.91 1,123,037.75
15,638,578.38 1,091,640.70 13,163,621.80 3,225,578.09
1,056,517.89

10,555,413.00 5,555,439.00 21,428,925.00
5,856,093.00 8,883,912.00 181,634,735.00 13,435,899.00 42,647,883.00
30,236.00 97,876.00 332,460.00 8,955,806.00 37,078,415.00 717,529.00
419,840.00
200,036.00 28,354,875.00
24,134,597.00 25,086,577.00 3,049,733.00
14,568,363.00 -
6,746,501.00 1,499,311.00
15,285,925.00 1,035,705.00 13,007,615.00 3,196,158.00
1,052,145.00

374

Year Ended June 30, 2009

Year Ended June 30, 2008

Year Ended June 30, 2007

Year Ended June 30, 2006

Year Ended June 30, 2005

Year Ended June 30, 2004

$ 169,668,539.00 82,990.00
694,718,310.00 7,814,552,113.00
314,338,992.00
461,265,508.00 422,825,680.00 283,405,915.00 83,106,994.00 5,306,490,689.00 230,271,910.00
15,780,727,640.00

$ 167,397,928.00 12,325.00
941,966,726.00 8,829,480,885.00
348,218,618.00
456,634,594.00 538,155,742.00 296,648,374.00 80,257,696.00 5,796,653,340.00 239,691,526.00
17,695,117,754.00

$ 181,560,133.00 1,426,030.00
1,019,117,939.00 8,820,794,304.00
341,745,786.00
469,929,463.00 469,105,100.00 289,931,262.00 77,842,189.00 5,915,521,040.00 243,276,111.00
17,830,249,357.00

$ 157,818,125.00 12,786,406.00
862,730,327.00 8,021,933,827.00
342,982,442.00
450,942,840.00 370,216,687.00 255,994,021.00 72,138,489.00 5,711,915,442.00 241,503,374.00
16,500,961,980.00

$ 152,459,425.00 42,930,113.00
729,640,400.00 7,276,607,819.00
331,612,138.00
487,295,726.00 330,537,285.00 285,353,902.00 66,489,431.00 5,215,447,136.00 249,070,470.00
15,167,443,845.00

$ 153,178,078.00 65,110,425.00
486,970,358.00 6,826,335,378.00
317,462,533.00
497,003,408.00 234,853,351.00 262,806,813.00 63,677,784.00 4,860,904,312.00 227,549,406.00
13,995,851,846.00

58,016,196.00 31,141,764.00
89,157,960.00

112,819,585.00 33,995,473.00
146,815,058.00

105,403,055.00 52,529,159.00
157,932,214.00

55,249,377.00 50,291,992.00
105,541,369.00

14,969,918.00 33,762,767.00
48,732,685.00

10,098,168.00 27,851,956.00
37,950,124.00

10,416,639.00 5,114,953.00 20,728,179.00
8,670,295.00 271,395,257.00 15,689,864.00 64,176,624.00
29,295.00 97,958.00 499,221.00 33,609,407.00 36,271,346.00 886,374.00
160,944.00
3,700.00 326,647.00 30,332,589.00
22,892,935.00 24,109,064.00 3,293,912.00
8,311,593.00 -
7,304,747.00 3,031,268.00
14,818,002.00 1,010,509.00 12,665,832.00 3,112,122.00
1,049,825.00

11,198,843.00 6,086,662.00 21,485,712.00
6,163,397.00 279,596,466.00 16,445,194.00 64,907,591.00
27,330.00 96,988.00 812,855.00 16,587,606.00 30,412,684.00 591,487.00
157,914.00
292,237.00 32,318,507.00
22,616,157.00 29,249,607.00 3,015,032.00
11,219,708.00 -
8,151,131.00 1,051,726.00
16,638,975.00 1,144,252.00 13,932,307.00 3,530,697.00
1,048,445.00

10,349,744.00 5,066,691.00 22,125,811.00
244,686,384.00 14,526,604.00 63,494,126.00 19,929.00 93,200.00 658,006.00 28,534,965.00 33,934,116.00 724,061.00 163,802.00 2,000.00 277,810.00 32,616,320.00
22,939,870.00 25,891,051.00 3,266,393.00
11,513,783.00 -
10,194,078.00 2,066,311.00
15,893,859.00 1,151,114.00 13,665,562.00 3,502,390.00
1,047,894.00

11,268,126.00 4,621,943.00 22,814,714.00
106,683,960.00 13,773,686.00 61,896,306.00 23,963.00 106,206.00 1,242,428.00 9,021,409.00 39,255,134.00 594,802.00 167,569.00 1,000.00 275,054.00 32,291,937.00
22,545,306.00 24,413,130.00 3,668,592.00
13,394,031.00 -
10,009,375.00 1,140,575.00
14,681,606.00 1,122,773.00 13,023,539.00 3,314,577.00
1,049,930.00

9,781,731.00 4,110,584.00 20,682,947.00
103,716,500.00 14,546,662.00 50,403,174.00 20,747.00 102,110.00 665,225.00 17,637,660.00 26,831,536.00 1,437,499.00 437,157.00 31,444,019.00
21,350,178.00 26,102,159.00
3,671,358.00
7,600,614.00 -
2,073,149.00
13,156,498.00 1,015,161.00 11,069,534.00 2,994,496.00
1,100,227.00

10,272,805.00 4,913,607.00 20,702,647.00
96,231,538.00 13,798,294.00 47,478,666.00 14,165.00 127,455.00 878,128.00 20,828,829.00 24,713,437.00 1,492,216.00 412,310.00 27,381,739.00
24,019,624.00 24,430,241.00
3,090,440.00
8,195,385.00 -
11,380.00 3,679,613.00
12,217,345.00 984,503.00
9,923,845.00 2,837,755.00
22,755,180.00 2,118,579.00
(continued)

375

State of Georgia

Table 2 Cash Receipts by Category - Office of the State Treasurer (Continued) For the Last Ten Fiscal Years

Net Revenue Collections (continued) Regulatory Fees and Sales (continued) Revenue, Department of Railroad Car Tax Collection Cost Real Estate Transfer Tax Collection Cost Special Purpose Tax Collection Cost Other Secretary of State General Office and Other Fees Corporation Fees Examining Board Fees Securities Dealers' Fees Qualifying Fees Student Finance Commission and Authority, Georgia Superior Court Clerks' Cooperative Authority Transportation, Department of Treasurer, Office of the State Other Workers' Compensation, State Board of

Current Year Ended June 30, 2013

Year Ended June 30, 2012

Year Ended June 30, 2011

Year Ended June 30, 2010

$

-$

-$

-$

-

208,915.68

206,074.23

199,958.28

201,248.00

11,909,558.43

11,884,896.69

11,435,885.54

11,468,090.00

241,269,781.10

197,508,690.92

178,271,239.17

87,035,259.00

797,183.99 39,243,268.90 28,489,225.48 10,795,293.46
291,784.54 1,517,194.53 98,262,844.21
94,407.00

785,193.85 44,089,034.49 24,595,101.03 15,705,367.57
1,593,059.48 105,504,549.43
34,662.50

624,324.93 43,127,178.87 27,270,317.42 10,284,947.60
172,280.00 1,592,830.39 112,847,210.47
-

269,269.00 33,318,049.00 23,034,608.00 11,622,123.00
291,784.54 1,244,843.00 85,847,004.00
960.00

4,697,269.61 20,967,937.57

219,767.34 20,314,485.05

48,503.66 21,078,738.21

338,417.00 18,930,132.00

Total Regulatory Fees and Sales

1,227,623,381.29

1,118,479,454.44

1,089,142,491.19

748,449,788.54

Total Net Revenue Collections

18,295,858,588.47

17,269,975,474.12

16,558,647,527.35

15,216,082,570.54

Federal Revenue Jobs and Growth Tax Relief Reconciliation Act of 2003 Grants Reimbursement for CMIA
Total Federal Revenue
Other Revenues Retained Community Health, Department of Brain and Spinal Injury Trust Fund Human Resources, Department of Brain and Spinal Injury Trust Fund Public Health, Department of Brain and Spinal Injury Trust Fund Georgia Lottery Corporation Lottery Proceeds Interest Earned National Mortgage Settlement Funds Tobacco Settlement Funds Tobacco Settlements Received Interest Earned Guaranteed Revenue Debt Common Reserve Fund (1) Transfers of General Funds Interest Earned
Total Other Revenues Retained

1,626.12 1,322.00
2,948.12

2,377.60 1,865.00
4,242.60

1,803.00
1,803.00

2,495.00 1,741.00
4,236.00

-
-
2,396,580.00
927,478,000.00 1,664,037.63 99,365,105.00
212,724,840.25 67,222.95
133,735.80
1,243,829,521.63

-
-
2,333,708.00
901,328,000.00 1,896,565.29 -
141,106,262.07 33,037.53
119,757.89
1,046,817,330.78

1,960,848.00 -

2,066,389.00 -

846,106,000.00 943,832.12 -
138,372,373.90 78,329.48
265,380.00
987,726,763.50

883,882,347.00 2,493,379.00 -
146,205,874.00 467,780.00
333,632.00
1,035,449,401.00

Total Cash Receipts

$ 19,539,691,058.22 $ 18,316,797,047.50 $ 17,546,376,093.85 $ 16,251,536,207.54

(1) All years have been restated to include Guaranteed Revenue Debt Common Reserve Fund activity within the General Fund (Statutory Basis)

376

Year Ended June 30, 2009

Year Ended June 30, 2008

Year Ended June 30, 2007

Year Ended June 30, 2006

Year Ended June 30, 2005

Year Ended June 30, 2004

$

-

267,916.00

11,628,872.00

114,363,210.00

472,656.00 30,240,706.00 22,928,443.00 12,883,865.00
268,861.00 1,278,399.00 82,925,800.00
950.00

602,761.00 18,904,664.00

896,776,204.00

$

-

473,475.00

13,172,770.00

100,907,714.00

487,529.00 32,423,470.00 23,818,441.00 10,241,553.00
1,230,003.00 86,569,211.00
-

428,752.00 17,347,383.00

885,879,811.00

$

-

657,030.00

12,982,512.00

102,423,463.00

333,450.00 29,908,593.00 25,367,217.00 10,063,915.00
156,836.00 1,093,480.00 83,821,609.00
950.00

613,734.00 16,431,405.00

852,260,068.00

$

-

96,112.00

11,530,282.00

154,643,180.00

314,154.00 25,880,224.00 24,684,533.00 9,184,160.00
1,086,312.00 70,089,145.00
-

6,150,162.00 16,196,305.00

732,256,240.00

$

59,527.00

669,681.00

9,464,576.00

88,583,544.00

404,071.00 24,315,384.00 19,602,975.00 8,949,683.00
252,534.00 838,109.00 56,851,848.00
970.00

2,175,996.00 13,700,314.00

597,820,137.00

$

55,117.00

419,943.00

8,658,549.00

81,001,076.00

275,489.00 22,581,676.00 20,239,767.00 12,961,390.00
101,233.00 874,749.00
-

2,722,933.00 17,441,124.00

550,842,772.00

16,766,661,804.00

18,727,812,623.00

18,840,441,639.00

17,338,759,589.00

15,813,996,667.00

14,584,644,742.00

1,626.00 1,182.00
2,808.00

1,577.00
860.00
2,437.00

1,568.00
844.00
2,412.00

1,471.00
769.00
2,240.00

1,439.00 (2,051.00)
(612.00)

139,191,035.00 2,821.00 5,930.00
139,199,786.00

1,968,993.00

1,968,993.00

3,007,691.00

4,560,600.00

1,689,400.00

1,625,000.00

881,467,049.00 12,506,009.00
-
175,357,212.00 2,012,866.00
1,719,873.00
1,075,032,002.00

858,355,000.00 33,600,984.00
-
159,542,667.00 4,917,294.00
3,603,320.00
1,061,988,258.00

853,640,866.00 38,382,593.00
-
150,306,709.00 6,460,198.00
3,736,864.00
1,055,534,921.00

822,796,608.00 25,173,490.00
-
143,600,933.00 5,747,879.00
2,546,934.00
1,004,426,444.00

802,083,000.00 11,407,096.00
-
156,427,234.00 2,935,032.00
1,387,202.00
975,928,964.00

782,692,000.00 4,662,547.00 -
154,123,763.00 1,862,449.00
24,407,019.00 652,206.00
970,024,984.00

$ 17,841,696,614.00 $ 19,789,803,318.00 $ 19,895,978,972.00 $ 18,343,188,273.00 $ 16,789,925,019.00 $ 15,693,869,512.00

377

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, Department of
State General Funds Tobacco Settlement Funds Community Affairs, Department of State General Funds Tobacco Settlement Funds Community Health, Department of State General Funds Care Management Organization Fees Hospital Provider Payment Nursing Home Provider Fees Tobacco Settlement Funds Corrections, Department of Defense, Department of Driver Services, Department of (Formerly Motor Vehicle Safety, 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 Tobacco Settlement Funds Employees' Retirement System of Georgia Forestry Commission, State Governor, Office of the Human Services, Department of (Formerly Human Resources, 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 Health, Department of State General Funds Tobacco Settlement Funds Brain and Spinal Injury Trust Fund Public Safety, Department of Public School Employees' Retirement System Public Service Commission

Current Year Ended June 30, 2013

Year Ended June 30, 2012

Year Ended June 30, 2011

Year Ended June 30, 2010

$

-

10,193,044.00

18,241,875.00

9,786,474.00

29,646,142.00

-

14,118,377.00

12,190,454.00

6,758,162.00

60,147,639.00

61,093,909.00

9,068,224.00

3,720,804.00 4,107,574.00 39,548,784.00 10,995,899.00

898,168,782.00 10,255,138.00

38,618,687.00 -

2,419,783,298.00 -
232,080,023.00 176,864,128.00 118,493,257.00 1,121,180,577.00
8,793,964.00

60,912,802.00

53,795,820.00 295,129,915.00

$

-

10,259,750.00

18,506,135.00

9,961,286.00

29,900,967.00

-

13,716,322.00

13,689,228.00

6,740,219.00

58,434,417.00

59,925,139.00

8,800,680.00

3,751,462.00 6,807,302.00 30,352,748.00 10,980,830.00

839,776,132.00 10,255,138.00

42,405,689.00 -

2,101,883,447.00 718,946.00
225,259,561.00 132,393,274.00 102,193,257.00 1,081,717,850.00
8,923,542.00

58,860,043.00

1,203,033.00 293,691,000.00

$

-

9,773,562.00

17,093,475.00

8,478,193.00

29,311,286.00

-

12,691,729.00

12,969,365.00

6,762,764.00

56,487,434.00

57,821,988.00

7,871,096.00

3,759,308.00 7,957,930.00 29,324,663.00 11,091,754.00

789,540,504.00 10,255,138.00

27,876,972.00 10,000,000.00

2,122,678,445.00 -
110,549,251.00 975,400,433.00
8,670,792.00

57,062,902.00

1,174,851.00 355,016,059.00

$

-

9,619,323.00

16,754,833.00

8,530,171.00

29,474,160.00

-

12,516,522.00

13,054,099.00

6,445,294.00

55,530,547.00

58,006,237.00

7,591,712.00

4,112,028.00 9,808,702.00 39,066,240.00 11,184,583.00

710,550,890.00 10,255,138.00

22,529,102.00 -

1,854,719,173.00 -
277,369,334.00 950,098,498.00
9,805,609.00

53,269,111.00

1,300,492.00 341,715,959.00

33,059,987.00 6,249,457.00
7,326,807,956.00 -
26,532,022.00 29,987,021.00 34,497,122.00

31,487,395.00 7,668,946.00
7,060,837,688.00 -
17,165,784.00 29,799,788.00 35,835,766.00

27,516,830.00 -
7,067,414,444.00 -
9,030,245.00 27,936,105.00 37,164,639.00

30,031,882.00 -
6,589,740,494.00 -
6,962,628.00 29,230,328.00 65,520,268.00

485,844,840.00 6,191,806.00 18,964,945.00 79,333,826.00
292,465,916.00 30,499,142.00 18,777,783.00 89,928,002.00 53,072,442.00
42,308,355.00
200,847,108.00 12,013,120.00 2,396,580.00 111,889,674.00 7,673,049.00

506,004,428.00 6,191,806.00 16,040,389.00 64,634,817.00
288,521,702.00 53,022,006.00 18,205,167.00 86,796,580.00 52,217,189.00 39,404,504.00
193,120,214.00 12,013,120.00 2,333,708.00 114,890,463.00 7,963,990.00

466,970,600.00 6,191,806.00 15,646,014.00 57,479,965.00
258,258,072.00 37,218,806.00 16,809,161.00 86,522,365.00 51,867,654.00 530,000.00 37,821,734.00
99,417,197.00 7,877,125.00

472,664,671.00 6,191,806.00 15,676,808.00 60,036,956.00
263,021,073.00 42,031,652.00 16,751,315.00 88,714,349.00 49,960,111.00 37,431,803.00
98,867,352.00 8,733,283.00

378

Year Ended June 30, 2009

Year Ended June 30, 2008

Year Ended June 30, 2007

Year Ended June 30, 2006

Year Ended June 30, 2005

Year Ended June 30, 2004

$

-

9,999,775.00

17,587,616.00

8,992,651.00

30,062,442.00

-

12,504,491.00

14,209,805.00

6,459,615.00

50,864,198.00

55,167,987.00

7,716,625.00

4,038,497.00 6,174,461.00 40,575,746.00 11,571,163.00

-

24,372,873.00 -

1,781,454,834.00 -
114,404,322.00 1,022,879,754.00
10,143,291.00

54,198,428.00

3,717,899.00 333,389,096.00

$

-

10,942,603.00

18,995,716.00

9,925,594.00

34,429,800.00

-

14,143,127.00

16,198,503.00

6,703,551.00

57,617,713.00

61,232,688.00

8,734,309.00

7,205,916.00 15,918,189.00 46,226,622.00 12,399,667.00

-

134,197,896.00 47,123,333.00

2,317,234,526.00 -
53,823,656.00 1,100,270,926.00
11,491,013.00

61,420,009.00

4,586,483.00 324,857,346.00

$

-

9,779,214.00

17,491,660.00

9,078,281.00

31,927,549.00

-

13,106,502.00

13,655,259.00

6,533,749.00

52,155,830.00

54,247,260.00

8,157,337.00

6,802,841.00 22,016,619.00 42,911,540.00 11,581,920.00

-

93,639,260.00 47,123,333.00

2,566,666,209.00 -
55,944,361.00 997,756,694.00
8,815,464.00

53,431,393.00

4,056,199.00 309,598,387.00

$

-

9,715,183.00

17,216,615.00

10,154,263.00

29,714,719.00

-

13,957,520.00

13,076,498.00

6,292,039.00

49,409,578.00

52,371,465.00

7,647,980.00

4,326,862.00 24,070,030.00 42,844,563.00 11,062,752.00

-

34,062,431.00 47,123,333.00

2,231,231,144.00 -
58,087,386.00 967,631,189.00
8,490,206.00

47,312,092.00

4,041,146.00 290,081,308.00

$ 32,854,358.00 -
28,193,466.00 165,228,101.00
-
35,557,790.00 39,801,505.00 10,187,213.00
-
28,904,881.00 47,123,333.00
2,079,295,408.00 -
58,087,386.00 891,749,240.00
7,965,274.00
77,292,312.00
3,175,976.00 276,248,329.00

$ 34,231,470.00 -
29,118,037.00 140,268,407.00
-
39,164,276.00 41,230,794.00 10,456,726.00
-
27,684,398.00 65,834,093.00
1,953,743,351.00 -
58,087,386.00 905,854,482.00
7,895,875.00
77,665,832.00
1,215,299.00 259,534,114.00

31,173,321.00 -
7,354,847,076.00 -
7,002,829.00 32,730,123.00 49,614,639.00

46,422,812.00 -
7,973,900,641.00 -
4,556,301.00 37,290,677.00 50,614,874.00

34,677,302.00 -
7,374,669,468.00 19,993,118.00 8,083,095.00 33,914,092.00 59,026,593.00

31,567,125.00 -
6,610,811,144.00 -
5,112,647.00 34,140,479.00 36,941,944.00

25,671,981.00 -
6,056,383,640.00 -
890,651.00 31,572,309.00 44,235,238.00

36,690,010.00 -
5,918,874,093.00 -
617,000.00 33,233,361.00 35,755,617.00

1,357,900,183.00 28,309,553.00 16,282,757.00 65,399,949.00
295,505,602.00 46,987,585.00 16,657,672.00 104,557,949.00 50,393,532.00 35,010,269.00
115,068,410.00 8,744,291.00

1,623,303,188.00 26,909,553.00 18,893,621.00 74,268,077.00
327,254,873.00 55,081,172.00 18,446,804.00 136,855,764.00 55,612,881.00 1,250,000.00 38,130,140.00
122,206,673.00 9,965,190.00

1,403,958,349.00 28,568,139.00 17,686,741.00 65,881,591.00
297,707,111.00 51,657,624.00 14,670,539.00 109,447,299.00 50,112,887.00 36,341,079.00
103,561,759.00 9,047,095.00

1,381,553,578.00 35,033,479.00 16,825,711.00 62,825,557.00
284,895,413.00 53,816,359.00 13,826,570.00 114,550,721.00 48,312,603.00 3,261,962.00 37,079,060.00
100,266,696.00 8,462,390.00

1,324,511,584.00 44,766,104.00 16,174,248.00 60,650,083.00
267,078,815.00 48,332,734.00 13,310,857.00 94,995,313.00 44,258,831.00 -
85,192,018.00 1,420,696.00 8,129,104.00

1,388,242,309.00 44,068,581.00 16,427,511.00 59,854,420.00
270,635,317.00 52,682,798.00 14,264,933.00 95,800,444.00 46,609,659.00 -
89,706,765.00 1,420,696.00 8,651,730.00 (continued)

379

State of Georgia
Table 3 Legislative Appropriation (Continued) For the Last Ten Fiscal Years
Appropriation for Operations (continued) Executive Branch
Regents of the University System of Georgia, Board of State General Funds Tobacco Settlement Funds
Revenue, Department of State General Funds Tobacco Settlement Funds
Secretary of State Soil and Water Conservation Commission, State Student Finance Commission and Authority, Georgia
State General Funds Lottery for Education Teachers Retirement System Technical College System of Georgia (formerly Technical and Adult Education, Department of) Transportation, Department of State General and Motor Fuel Funds Veterans Service, Department of Workers' Compensation, State Board of
Total Appropriation for Operations
Appropriation for Debt Service State of Georgia General Obligation Debt Sinking Fund
State General and Motor Fuel Funds

Current Year Ended June 30, 2013

Year Ended June 30, 2012

Year Ended June 30, 2011

Year Ended June 30, 2010

$ 1,747,463,827.00 -
138,965,390.00 150,000.00
31,174,353.00 2,558,834.00
32,883,659.00 563,674,082.00
549,702.00
317,616,387.00
863,213,211.00 19,833,627.00 22,443,852.00
18,373,560,829.00

$ 1,704,966,581.00 -
133,794,674.00 150,000.00
31,676,379.00 2,615,519.00
35,562,759.00 573,481,431.00
652,249.00
314,867,975.00
747,343,850.00 20,340,315.00 21,767,020.00
17,412,481,599.00

$ 1,801,721,416.00 9,652,634.00
121,643,842.00 150,000.00
29,780,602.00 2,658,245.00
30,087,519.00 794,687,856.00
850,000.00
311,525,586.00
673,809,954.00 20,320,198.00 21,199,060.00
16,869,379,568.00

$ 1,683,481,490.00 14,020,073.00
103,403,952.00 150,000.00
30,641,214.00 2,818,935.00
32,623,555.00 702,950,466.00
932,447.00
268,549,703.00
692,700,893.00 19,626,805.00 19,151,351.00
15,965,925,420.00

950,274,605.00

931,171,587.00

1,182,283,016.00

1,040,947,805.00

Net Appropriation

$ 19,323,835,434.00 $ 18,343,653,186.00 $ 18,051,662,584.00 $ 17,006,873,225.00

(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.

380

Year Ended June 30, 2009

Year Ended June 30, 2008

Year Ended June 30, 2007

Year Ended June 30, 2006

Year Ended June 30, 2005

Year Ended June 30, 2004

$ 2,006,476,398.00 16,205,466.00
543,371,657.00 150,000.00
34,042,098.00 2,885,816.00
28,335,636.00 546,762,979.00
1,304,939.00
314,571,239.00
864,076,690.00 22,356,008.00 18,613,644.00
17,635,823,879.00

$ 2,121,723,333.00 20,337,799.00
555,824,967.00 150,000.00
40,070,587.00 4,017,863.00
40,223,482.00 499,721,129.00
1,555,000.00
373,317,567.00
832,725,819.00 26,210,306.00 17,268,050.00
19,529,788,329.00

$ 1,917,562,898.00 15,732,554.00
540,833,026.00 150,000.00
37,264,162.00 3,097,477.00
36,666,225.00 487,775,209.00
1,760,000.00
336,851,164.00
726,113,067.00 23,863,452.00 16,100,599.00
18,299,250,575.00

$ 1,802,771,336.00 16,232,554.00
524,642,125.00 150,000.00
36,865,775.00 3,702,245.00
35,499,480.00 481,338,906.00
1,980,000.00
329,481,858.00
673,196,606.00 21,498,051.00 15,706,280.00
16,802,268,956.00

$ 1,670,074,292.00 6,243,177.00
503,164,629.00 150,000.00
35,340,802.00 2,970,063.00
37,605,146.00 500,643,778.00
2,138,000.00
297,052,064.00
609,723,269.00 21,023,121.00 14,511,013.00
15,649,878,132.00

$ 1,623,786,137.00 6,244,639.00
466,895,136.00 150,000.00
34,076,016.00 3,174,915.00
38,308,251.00 441,305,643.00
2,204,744.00
300,389,271.00
664,624,075.44 21,942,995.00 17,056,071.00
15,385,677,677.44

935,990,354.00

969,780,103.00

867,362,477.00

1,001,485,254.00

905,611,482.00

685,707,114.00

$ 18,571,814,233.00 $ 20,499,568,432.00 $ 19,166,613,052.00 $ 17,803,754,210.00 $ 16,555,489,614.00 $ 16,071,384,791.44

381