"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