State of Georgia budgetary compliance report

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Collection:
Georgia Government Publications
Serial:
Budgetary compliance report for the fiscal year ended ... / State of Georgia.
Title:
State of Georgia budgetary compliance report
Creator:
Georgia. State Accounting Office
Contributor to Resource:
Georgia. State Accounting Office.
Publisher:
Atlanta, GA : State Accounting Office, 2014
Date of Original:
1994
Subject:
Finance, Public--Georgia--Accounting--Statistics
Location:
United States, Georgia, 32.75042, -83.50018
Medium:
state government records
Type:
Text
Format:
application/pdf
Description:
June 30, 2006-
Latest issue consulted: June 30, 2008.
External Identifiers:
Call Number GA A200 .S1 B8 2014
Metadata URL:
https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba200-b-ps1-bb8-b2014-belec-p-btext
Digital Object URL:
https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba200-b-ps1-bb8-b2014-belec-p-btext
Language:
eng
Holding Institution:
University of Georgia. Map and Government Information Library
Rights:
In Copyright

Hiawassee at 9 a.m. Cynthia Dempsey, Cartersville, Georgia

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, 2014
Prepared by State Accounting Office

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State of Georgia
Table of Contents For the Fiscal Year Ended June 30, 2014
Page
INTRODUCTORY SECTION
Letter of Transmittal ..................................................................................................................................................................... i
FINANCIAL SECTION
Independent Accountant's Report..............................................................................................................................................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 ......................................................................................................................... 104 Corrections, Department of ..................................................................................................................................... 116 Defense, Department of ........................................................................................................................................... 124 Driver Services, Department of ............................................................................................................................... 128 Early Care and Learning, Department of ................................................................................................................. 132 Economic Development, Department of.................................................................................................................. 136 Education, Department of ........................................................................................................................................ 140 Employees' Retirement System of Georgia............................................................................................................. 154 Forestry Commission, Georgia ................................................................................................................................ 158 Governor, Office of the............................................................................................................................................ 162 Human Services, Department of .............................................................................................................................. 174

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State of Georgia
Table of Contents For the Fiscal Year Ended June 30, 2014
Page
FINANCIAL SECTION (continued)
Combining and Individual Statements (continued) Budget Comparison Schedules by Budget Unit (continued) Insurance, Department of......................................................................................................................................... 194 Investigation, Georgia Bureau of............................................................................................................................. 198 Juvenile Justice, Department of ............................................................................................................................... 204 Labor, Department of............................................................................................................................................... 208 Law, Department of ................................................................................................................................................. 214 Natural Resources, Department of........................................................................................................................... 218 Pardons and Paroles, State Board of ........................................................................................................................ 226 Properties Commission, State .................................................................................................................................. 230 Public Defender Standards Council, Georgia .......................................................................................................... 234 Public Health, Department of .................................................................................................................................. 238 Public Safety, Department of................................................................................................................................... 250 Public Service Commission ..................................................................................................................................... 258 Regents, University System of Georgia................................................................................................................... 262 Revenue, Department of .......................................................................................................................................... 274 Secretary of State ..................................................................................................................................................... 282 Soil and Water Conservation Commission .............................................................................................................. 290 Student Finance Commission and Authority, Georgia ............................................................................................ 294 Teachers' Retirement System .................................................................................................................................. 302 Technical College System of Georgia ..................................................................................................................... 306 Transportation, Department of................................................................................................................................. 310 Veterans Service, Department of ............................................................................................................................. 326 Workers' Compensation, State Board of ................................................................................................................. 330 General Obligation Debt Sinking Fund ................................................................................................................... 334
Schedule of General Obligation Bonds Appropriated and Issued ...................................................................................... 338 Combining Schedule of Other Funds Budget Fund......................................................................................................... 344
TEN-YEAR HISTORICAL INFORMATION
Index to Ten-Year Historical Information ...................................................................................................................... 355 Table 1 Funds Available and Appropriation Office of the State Treasurer ........................................................... 356 Table 2 Cash Receipts by Category Office of State Treasurer .............................................................................. 358 Table 3 Legislative Appropriation............................................................................................................................ 362 Table 4 Expenditures by Agency and Funding Source ............................................................................................ 366 Table 5 Total Expenditures by Funding Source ....................................................................................................... 376

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INTRODUCTORY SECTION
Blue Ridge Sunrise Don Saunders, Blue Ridge, Georgia

Nathan Deal Governor
Thomas Alan Skelton, CPA State Accounting Officer
November 20, 2014
To The Honorable Nathan Deal, Governor of Georgia, Honorable Members of the General Assembly of the State of Georgia and The Citizens 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, 2014. This report provides information concerning financial compliance with the amended Appropriations Act for fiscal year 2014.
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 examined the State of Georgia's compliance with the 2014 Appropriations Act, as amended, (Final Budget) and Article VII, Section IV Paragraph VIII of the Constitution of the State of Georgia as reported in the financial information contained within this BCR for the fiscal year ended June 30, 2014.
FISCAL PERFORMANCE
Net revenue collections deposited with the Office of the State Treasurer during fiscal year 2014 were $19.2 billion, which was 1.3% greater than the final amended revenue estimate of $18.9 billion. Net revenue collections were 4.8% greater in fiscal year 2014 than fiscal year 2013 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 $1.1 billion (6% of net revenue collections) as of fiscal year 2014.
By statute, up to 1% of fiscal year 2014 revenue collections ($192 million) may be appropriated from the RSR in fiscal year 2015 for K-12 needs. In addition, the Governor may release, for

To The Honorable Nathan Deal, Governor of Georgia, November 20, 2014 Page 2
appropriation in a subsequent year, funds in excess of 4% of current year (fiscal year 2014) revenue collections.
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, 2014.
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 2014. 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 2014. 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

To The Honorable Nathan Deal, Governor of Georgia, November 20, 2014 Page 3 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 2014. We express our appreciation to the fiscal managers and staff throughout the State government and to the Governor's Office of Planning and Budget for their counsel on budgetary matters, and 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
200 Piedmont Avenue 1604 West Tower Atlanta, Georgia 30334 (404) 656-2133 (404) 463-5089 FAX www.sao.georgia.gov
iii

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FINANCIAL SECTION
Fishing Under the Dillingham Bridge Charles E. Earl, Hamilton, Georgia

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

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

Independent Accountant's Report
The Honorable Nathan Deal, Governor of Georgia and
Members of the General Assembly of the State of Georgia
We have examined the State of Georgia's compliance with the 2014 Appropriations Act, as amended, (Final Budget) and Article VII, Section IV Paragraph VIII of the Constitution of the State of Georgia during the fiscal year ended June 30, 2014. Management of the State of Georgia is responsible for the preparation of the Statewide Budgetary Compliance Report. Management at each of the appropriated budget units and General Obligation Bond Debt Service Fund are responsible for their respective entity's compliance with the following requirements:
An appropriated budget unit cannot overspend their authorized budgeted amounts at the legal level of budgetary control (funding source within program). This means that amounts reflected in the "variance" column under the heading of Expenditures Compared to Budget in the Statement of Funds Available and Expenditures Compared to Budget by Program and Funding Source Budget Fund should not be negative variances.
Article VII, Section IV Paragraph VIII of the Constitution of the State of Georgia provides, in part, "... the credit of the State shall not be pledged or loaned to any individual, company, corporation or association." As applied here, this means that amounts reflected in the "variance" column under the heading of Excess (Deficiency) of Funds Available Over/(Under) Expenditures in the Statement of Funds Available and Expenditures Compared to Budget by Program and Funding Source Budget Fund should not be negative variances.
Our responsibility is to express an opinion on the State of Georgia's compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the State of Georgia's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the State of Georgia's compliance with specified requirements; however, our report may be useful to legal counsel or others in making such determinations.

During the year under review, the Department of Audits and Accounts maintained a contractual obligation with the Department of Community Health to conduct certain non-audit services.
In our opinion, the State of Georgia complied, in all material respects, with the aforementioned requirements for the fiscal year ended June 30, 2014.
A separate management letter will be issued to the management of the State of Georgia disclosing other information pertinent to the financial and compliance activities of the State of Georgia. In addition, separate management letters will be issued to the management and board, as applicable, of the individual appropriated budget units and General Obligation Bond Debt Service Fund to disclose other information pertinent to the financial and compliance activities of each respective appropriated budget unit.
This report is intended solely for the information and use of management of the State of Georgia, including the Governor and the Georgia General Assembly, and the management and boards of the appropriated budget units and General Obligation Bond Debt Service Fund. This report is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,

November 20, 2014

Greg S. Griffin State Auditor

viii

SUMMARY STATEMENTS

State of Georgia
Combined Balance Sheet (Statutory Basis) All Funds June 30, 2014

Budget Fund

General Fund

Debt Service Fund

Totals

(Memorandum Only)

June 30, 2014

June 30, 2013

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

$ 2,517,394,580.70 113,666,279.68
1,228,191,795.43 3,817,711,221.76 1,286,562,678.23
36,091,498.53 44,714,083.21
1,947,897.79
-

$ 2,007,471,160.93 1,067,369,056.67
80,242,540.51 1,058.00
-

$

-

-

-

8,763,845,000.00

$ 4,524,865,741.63 1,181,035,336.35
1,228,191,795.43 3,817,711,221.76 1,366,805,218.74
36,091,498.53 44,714,083.21
1,948,955.79
8,763,845,000.00

$ 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

Total Assets

$ 9,046,280,035.33 $ 3,155,083,816.11 $ 8,763,845,000.00 $ 20,965,208,851.44 $ 19,545,297,561.30

Liabilities and Fund Balances Liabilities: Accounts Payable
Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Undrawn Appropriation Allotments Undistributed Local Government Sales Tax Unearned 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 Lottery for Education Tobacco Settlement Funds
Total Fund Balances

$ 1,242,179,577.50 3,990,594,180.97 4,353,396.21 25,789,083.31 340,921,865.91 368,893,615.07
5,972,731,718.97

$

-

-

-

-

-

1,228,191,795.43

3,700,000.00

-

-

13,765,913.04

1,245,657,708.47

$

-

-

-

-

-

-

-

-

8,763,845,000.00

-

8,763,845,000.00

$ 1,242,179,577.50 3,990,594,180.97 4,353,396.21 25,789,083.31 1,228,191,795.43 3,700,000.00 340,921,865.91 8,763,845,000.00 382,659,528.11
15,982,234,427.44

$ 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

378,186,435.97 66,587,504.36 63,939,809.59 37,866,601.37
138,809,582.55 6,045,334.92 2,567,746.81
586,316,949.27 1,261,063,015.05
107,928,829.60 20,188,401.70 41,974,414.00
322,247,569.80
38,830,194.73 995,926.64
3,073,548,316.36

987,926,009.40 811,638,465.40
54,003,250.00 28,627,871.96 27,230,510.88
-
-
1,909,426,107.64

-

378,186,435.97

-

1,054,513,513.76

-

811,638,465.40

-

54,003,250.00

-

28,627,871.96

-

27,230,510.88

-

63,939,809.59

-

37,866,601.37

-

138,809,582.55

-

6,045,334.92

-

2,567,746.81

-

586,316,949.27

-

1,261,063,015.05

-

107,928,829.60

-

20,188,401.70

-

41,974,414.00

-

322,247,569.80

-

38,830,194.73

-

995,926.64

-

4,982,974,424.00

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

Total Liabilities and Fund Balances

$ 9,046,280,035.33 $ 3,155,083,816.11 $ 8,763,845,000.00 $ 20,965,208,851.44 $ 19,545,297,561.30

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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, 2014

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 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

$ 775,314,000.00 8,895,846,000.00 5,094,297,000.00

$ 816,831,000.00 9,004,728,000.00 5,053,333,000.00

972,027,000.00 181,044,303.00 232,268,000.00 31,395,827.00 356,919,500.00 325,214,799.00 733,000,000.00 17,597,326,429.00

993,446,900.00 182,413,000.00 217,615,700.00 34,235,000.00 333,775,422.00 325,214,799.00 733,000,000.00 17,694,592,821.00

296,111,734.00

308,781,506.00

(1,581,514.00) 3,870,108.00
298,400,328.00

(1,231,862.00) 4,313,434.00
311,863,078.00

18,500,000.00 3,908,354.00
15,290,298.00 58,000,000.00 7,500,000.00 25,000,000.00 45,000,000.00 12,465,000.00
1,100,000.00 80,000,000.00 21,779,007.00 241,674,441.00 41,000,000.00 167,756,401.00 24,000,000.00 18,400,000.00 121,248,332.00 902,621,833.00

19,375,000.00 2,898,167.00 14,930,000.00 58,000,000.00 5,500,000.00 25,550,000.00 42,500,000.00 14,168,419.00 1,100,000.00 68,646,000.00 22,300,000.00 254,370,693.00 40,000,000.00 167,756,401.00 24,000,000.00 18,600,000.00 133,565,264.00 913,259,944.00

Actual
$ 943,806,441.32 8,965,572,420.88 5,125,501,784.77
1,006,493,363.87 181,874,582.62 216,640,133.66 38,856,854.09 372,121,804.79 337,455,825.36 741,933,575.65
17,930,256,787.01
325,419,013.73
(2,211,426.25) 5,169,790.80
678,163.88 329,055,542.16
20,941,029.30 3,017,553.59 13,782,278.95 57,586,117.68 3,744,710.52 26,334,785.75 44,181,240.21 11,042,775.04
772,126.98 81,693,371.16 21,717,714.81 237,978,451.00 40,099,349.34 169,521,312.00 24,698,552.39 20,394,461.67 130,988,481.40 908,494,311.79

Variance Positive (Negative)
$ 126,975,441.32 (39,155,579.12) 72,168,784.77
13,046,463.87 (538,417.38) (975,566.34) 4,621,854.09
38,346,382.79 12,241,026.36 8,933,575.65 235,663,966.01
16,637,507.73
(979,564.25) 856,356.80 678,163.88 17,192,464.16
1,566,029.30 119,386.59
(1,147,721.05) (413,882.32)
(1,755,289.48) 784,785.75
1,681,240.21 (3,125,643.96)
(327,873.02) 13,047,371.16
(582,285.19) (16,392,242.00)
99,349.34 1,764,911.00
698,552.39 1,794,461.67 (2,576,782.60) (4,765,632.21)

Total State General Funds (Net Revenue Collections)
Other State Funds Brain and Spinal Injury Trust Fund (1) Lottery Proceeds and Interest Tobacco Settlement Funds and Interest Other State Funds Available for Appropriation Other Funds Collected by Office of State Treasurer Guaranteed Revenue Debt Common Reserve Fund Interest Earned Other Funds Transferred from Various State Organizations Georgia Building Authority Georgia Ports 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

18,798,348,590.00
1,988,502.00 910,819,213.00 143,758,761.00
-
2,842,668.00 -
5,303,747.00 1,200,000.00
-
-

18,919,715,843.00
1,988,502.00 910,819,213.00 200,118,562.00
-
845,934.00 11,288,188.00
5,303,747.00 1,200,000.00
-
182,958,586.00 -

19,167,806,640.96
1,988,502.00 946,977,108.46 139,892,083.84
98,713.42 2,446.02
845,934.00 11,288,188.00 5,303,747.00 3,065,524.68 5,896,296.47
182,958,586.00 87,456,989.04 318,780,394.15

248,090,797.96
36,157,895.46 (60,226,478.16)
98,713.42 2,446.02
1,865,524.68 5,896,296.47
87,456,989.04 318,780,394.15

Total Other State Funds

1,065,912,891.00

1,314,522,732.00

1,704,554,513.08

390,031,781.08

Total State Funds Available for Appropriation

$ 19,864,261,481.00 $ 20,234,238,575.00 $ 20,872,361,154.04 $ 638,122,579.04

(1) Brain and Spinal Injury Trust Fund "Actual" Revenues represent Trust Fund transfers. FY 2014 collections were $2,165,122.09 (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 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, 2014

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 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 Itemized American Recovery and Reinvestment Act of 2009 Electricity Delivery and Energy Reliability Federal Highway Administration - Highway Planning and Construction Medical Assistance Program Promote Health Information Technology Federal Funds Not Itemized 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, 2014

June 30, 2013

$ 17,518,437,427.09 182,958,586.00 997,760,334.00 904,841,474.00 200,118,562.00 1,988,502.00 169,521,312.00 237,978,451.00
59,136,663.78 1,358,923.01
1,262,134,615.09 436,801.00
101,618,079.89 118,154,782.06
12,600,169.62 16,467,007.52 1,516,397,522.32 77,332,581.17 68,124,843.01 15,545,608.92 6,422,318,990.84 53,964,700.25
1,473,249.71 77,051,121.58 339,814,125.78 351,068,046.71
3,640,279,576.56
70,649.49 2,307,708.33 77,794,310.60 5,151,779.16 340,982,919.34 10,687,102,194.92
45,462,291,618.75

$ 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

9,470,260.32 16,412,616.24
8,363,429.44 30,944,925.99
14,712,543.96 16,565,483.02
6,874,818.53 80,933,589.01 62,526,690.60 11,327,174.81
29,358,213.85 210,087,477.95 53,275,891.22 10,774,401.17 1,168,516,825.45

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
(continued)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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 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, 2014

June 30, 2013

297,650,013.15 13,003,029,686.93
1,187,441,539.44 66,060,895.90 65,757,643.99
697,269,069.97 40,905,417.11
9,633,291,340.14 49,829,689.35 44,171,505.97
326,741,661.98 1,591,923,121.71
20,387,500.42 150,412,783.02 298,480,920.55 148,439,849.49
62,206,635.13 274,942,154.15
54,173,856.11 1,457,127.66 77,017,094.98 699,760,675.71 179,126,185.03 9,151,015.21 6,482,017,057.67 209,744,540.49 32,861,862.55 3,931,874.56 605,399,587.90 30,984,356.00 671,322,808.54 2,708,053,387.90 40,480,164.90 17,713,171.20 1,082,155,382.86
42,594,435,919.23
2,867,855,699.52
2,650,160,183.13
(254,062,406.64)
(14,265,568.15)

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)

155,998,157.47 (2,331,600,848.42)
(1,097,378.49) 560,477.95

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

$ 3,073,548,316.37 $ 2,650,160,183.13

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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, 2014

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 Title Ad Valorem Tax Interest and Other Investment Income (Net of Bank Charges) State General Funds Motor Fuel Tax Funds Regulatory Fees and Sales
Total Net Revenue Collections
Federal Revenue Federal Energy Regulatory Commission - Payments in lieu of Taxes - Power Sales Treasury, U. S. Department of - Reimbursement for Cash Management and Improvement Act
Other Revenues Retained Brain and Spinal Injury Trust Fund Georgia Lottery Corporation Lottery Proceeds Interest Earned Tobacco Settlement Funds Tobacco Settlements Received Interest Earned National Mortgage Settlement Agreement Guaranteed Revenue Debt Common Reserve Fund Interest Earned
Total Cash Receipts
Agency Surplus Returned
Total Funds Available
Appropriation Legislative Appropriation to Spending Units for Fiscal Year Ended June 30 Less: Current Year Funds Lapsed

For the Fiscal Year Ended

June 30, 2014

June 30, 2013

$

943,806,441.32

8,965,572,420.88

5,125,501,784.77

$ 797,255,429.45 8,772,227,404.01 5,277,211,183.44

437,637,789.77 568,855,574.10 181,874,582.62 216,640,133.66
38,856,854.09 372,121,804.79 337,455,825.36 741,933,575.65
(2,211,426.25) 5,169,790.80 1,234,591,489.40
19,167,806,640.96

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
18,295,858,588.47

1,403.02 1,043.00
1,988,502.00
945,097,000.00 1,880,108.46
139,793,767.12 98,316.72 -
98,713.42
20,256,765,494.70
280,462,096.79
20,537,227,591.49

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
19,539,691,058.22
95,308,377.53
19,634,999,435.75

20,219,611,244.00 (6,056,978.00)

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

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

20,213,554,266.00 323,673,325.49 28,627,871.96

19,323,835,434.00 311,164,001.75 25,427,893.99

Beginning Fund Balance - July 1
Adjustments Amounts Collected in Prior Year Recognized as Available in Current Year

1,582,552,804.18 (25,427,893.99)

1,247,354,044.97 (1,393,136.53)

Ending Fund Balance - June 30

$ 1,909,426,107.64 $ 1,582,552,804.18

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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, 2014

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, 2014

June 30, 2013

$ 993,362,595.86 $ 909,509,103.91

88,792,787.00

86,325,062.00

57,811,011.84

134,189,553.13

-

486,825,000.00

-

102,681,199.00

1,139,966,394.70

1,719,529,918.04

689,980,000.00 397,694,882.62
12,663.19 163,223.65 52,115,625.24
1,139,966,394.70

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

-

1,139,966,394.70

-

-

$

-

587,396,187.49

1,719,529,918.04

-

-

$

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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, 2014

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 2014. 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).
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 2014.
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.

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.
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 issued by the Department of Audits and Accounts.
10

State of Georgia
Notes to the Financial Statements For the Fiscal Year Ended June 30, 2014
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 2014.

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, 2014, the total reserved fund balance for the Revenue Shortfall Reserve was $1,054,513,513.76 or 6% of net revenue collections, comprised of $987,926,009.40 in the General Fund and $66,587,504.36 in the Budget Fund.
Lottery for Education The reserved fund balance for the Lottery for Education in the amount of $811,638,465.40 was determined as provided by the OCGA Section 50-27-13 as follows:

Res erved Fund Balance July 1, 2013
Additions : Lottery Revenue Collections Interest Earned Early Return of Surplus Prior Year Surplus Returned
Total Additions
Deductions : Appropriations - Fiscal Year 2014 Funds Lapsed
Total Deductions
Res erved Fund Balance June 30, 2014

$ 734,007,132.57
945,097,000.00 1,880,108.46 58,436.79
35,437,261.58 982,472,806.83
910,819,213.00 (5,977,739.00)
904,841,474.00 $ 811,638,465.40

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 issued by the Department of Audits and Accounts.
11

State of Georgia
Notes to the Financial Statements For the Fiscal Year Ended June 30, 2014

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, 2014, the Lottery for Education reserved fund balance was categorized as follows:

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

$ 463,739,000.00 347,899,465.40
$ 811,638,465.40

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, 2014, 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, 2014. As such, these amounts were not available for appropriation until fiscal year 2015.

The State organizations with unremitted balances at June 30, 2014, were as follows:

Agriculture, Department of Human Services, Department of Labor, Department of Revenue, Department of Driver Services, Department of

$

22,673.81

2,140,947.64

1,053,848.61

25,410,175.90

226.00

Total State Revenue Collections Reserve $ 28,627,871.96

Tobacco Settlement Funds The reserved fund balance of $27,230,510.88 represents 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:

Reserved Fund Balance July 1, 2013
Additions : Tobacco Settlement Funds Received Interest Earned Prior Year Surplus Returned
Total Additions
Deductions : Appropriations - Fiscal Year 2014
Reserved Fund Balance June 30, 2014

$ 87,071,912.07
139,793,767.12 98,316.72 385,076.97
140,277,160.81
200,118,562.00 $ 27,230,510.88

Note 6. Debt Service Requirements to Maturity

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

Fiscal Year Ending June 30

2015

$

2016

2017

2018

2019

2020-2024

2025-2029

2030-2034

Totals $

Principal
759,250,000.00 $ 699,855,000.00 675,745,000.00 665,910,000.00 620,195,000.00 2,693,310,000.00 1,968,155,000.00 681,425,000.00
8,763,845,000.00 $

Interest

Total

380,566,013.03 $ 344,005,937.65 $ 311,647,253.65 $ 279,233,253.15 $ 248,972,697.03 $ 850,831,504.94 $ 351,159,369.69 $ 53,257,234.20 $

1,139,816,013.03 1,043,860,937.65
987,392,253.65 945,143,253.15 869,167,697.03 3,544,141,504.94 2,319,314,369.69 734,682,234.20

2,819,673,263.34 $ 11,583,518,263.34

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 issued by the Department of Audits and Accounts.
12

State of Georgia
Notes to the Financial Statements For the Fiscal Year Ended June 30, 2014

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 2014 was transferred to specific agencies, in accordance with Executive Orders, as described in the following paragraphs:
During Fiscal Year 2014, $10,206,196 was transferred to the Department of Labor for costs associated with the interest payment on advances to the Unemployment Trust Fund. As of of May 15, 2014, Georgia has paid the full balance to the federal government for advances to this fund.
During Fiscal Year 2014, $2,709 was transferred to the Office of the Governor to cover costs associated with the litigation regarding the 2003 NPM Adjustment (tobacco settlement).
On January 28, 2014 and February 10, 2014, winter storms began to affect the State of Georgia with significant impacts of snow, sleet and freezing rain in 91 counties. The disaster necessitated the coordination and delivery of state resources to assist local units of government to respond to the severe storms. On June 12, 2014, $7,092,000 was transferred to the Georgia Emergency Management Agency (included in the Office of the Governor budget unit) to cover costs associated with these declared disasters.
In 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 to the Supreme Court ruling. The Public Defenders Standards Council does not have funding to ensure these cases are properly contracted and required $4,000,000 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, 2014, $38,830,194.73 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.
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.

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 issued by the Department of Audits and Accounts.
13

State of Georgia
Notes to the Financial Statements For the Fiscal Year Ended June 30, 2014
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, and thirteen (13) State colleges. 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 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, 2014

Assets Cash and Cash Equivalents Investments Accounts Receivable
State Appropriation Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets
Total Assets
Liabilities and Fund Balances Liabilities:
Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Unearned Revenue Other Liabilities
Total Liabilities
Fund Balances: Reserved
Colleges and Universities 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 Regular Lottery for Education Tobacco Settlement Funds
Total Fund Balances
Total Liabilities and Fund Balances

Legislative Branch

Total

Georgia Senate

Georgia House of Representatives

Georgia General Assembly Joint
Offices

Audits and Accounts, Department of

$ 2,517,394,580.70 $ 113,666,279.68

100,721.93 $ -

58,295.13 $ -

(31,931.49) $ -

1,228,191,795.43 3,817,711,221.76 1,286,562,678.23
36,091,498.53 44,714,083.21
1,947,897.79

1,097,080.68 -

2,680,241.98 -

1,844,189.86 -

380,811.80 -
756,351.35 -
39,827.66 -
1,404.71

$ 9,046,280,035.33 $ 1,197,802.61 $ 2,738,537.11 $ 1,812,258.37 $ 1,178,395.52

$ 1,242,179,577.50 $ 3,990,594,180.97 4,353,396.21 25,789,083.31 340,921,865.91 368,893,615.07
5,972,731,718.97

12,817.39 $ 87,904.54
-
100,721.93

26,709.51 $ 31,655.84
-
58,365.35

68,533.09 $ 74,162.01
-
142,695.10

243,695.71 748,757.26
1,845.20
-
994,298.17

378,186,435.97

-

-

-

-

63,939,809.59

-

-

-

-

37,866,601.37

-

-

-

-

138,809,582.55

-

-

-

-

6,045,334.92

-

-

-

-

2,567,746.81

-

-

-

-

586,316,949.27

-

-

-

-

1,261,063,015.05

-

-

-

-

107,928,829.60

-

-

-

-

20,188,401.70

-

-

-

-

41,974,414.00

-

-

-

-

322,247,569.80

396,156.00

1,001,896.94

136,747.91

-

66,587,504.36 38,830,194.73
995,926.64
3,073,548,316.36

700,924.68 -
1,097,080.68

1,678,274.82 -
2,680,171.76

1,532,815.36 -
1,669,563.27

184,097.35 -
184,097.35

$ 9,046,280,035.33 $ 1,197,802.61 $ 2,738,537.11 $ 1,812,258.37 $ 1,178,395.52

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

Judicial Branch

Appeals, Court of Judicial Council

Juvenile Courts

Prosecuting Attorneys

Superior Courts

Supreme Court

$

74,944.87 $ 3,222,215.78 $

168,629.60 $ 3,505,320.40 $

962,192.86 $ 2,479,483.35

-

-

-

-

-

-

196,418.47 -

387,133.99 564,538.95
8,474.52 5,260.69
-

-

-

1,479,319.92

321,669.26

-

613,809.87

-

-

-

895,177.38

7,486.92

-

-

-

-

-

-

-

-

-

-

274.27

-

-

$

271,363.34 $ 4,187,623.93 $

168,629.60 $ 5,014,581.92 $ 2,448,999.70 $ 2,801,152.61

$

17,810.77 $

80,762.21 $

24,396.58 $ 2,125,306.39 $ 1,602,983.30 $

159,752.53

241,355.43

1,212,018.58

113,910.50

1,597,437.56

644,962.20

249,987.35

-

-

-

-

-

-

-

880.00

-

213,422.64

191,099.28

-

-

-

-

-

-

-

-

524,492.83

3,799.84

13,450.10

-

-

-

-

-

462.83

1,053.60

-

259,166.20

1,818,153.62

142,106.92

3,950,079.52

2,440,098.38

409,739.88

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,306,665.39

-

-

-

93,655.03

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

890,365.56

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,391,410.94

12,197.14 -
12,197.14

62,804.92 -
2,369,470.31

26,522.68 -
26,522.68

80,481.81 -
1,064,502.40

8,901.32 -
8,901.32

1.79 -
2,391,412.73

$

271,363.34 $ 4,187,623.93 $

168,629.60 $ 5,014,581.92 $ 2,448,999.70 $ 2,801,152.61

(continued)

17

State of Georgia
Combining Balance Sheet (Statutory Basis) (continued) Budget Fund June 30, 2014

Assets Cash and Cash Equivalents Investments Accounts Receivable State Appropriation
Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets
Total Assets
Liabilities and Fund Balances Liabilities:
Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Unearned Revenue Other Liabilities
Total Liabilities
Fund Balances: Reserved
Colleges and Universities 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 Regular Lottery for Education Tobacco Settlement Funds
Total Fund Balances
Total Liabilities and Fund Balances

Accounting Office, State

Administrative Services,
Department of

Executive Branch
Agriculture, Department of

Banking and Finance,
Department of

Behavioral Health & Developmental
Disabilities, Department of

$ 2,748,290.07 $ 111,421,912.94 $ 1,173,151.55 $

-

-

-

1,438,597.57 -
3,298,577.33 -

504,603.55 -
6,149,572.72 53,800.67 -

822,933.10 1,102,171.29
512,770.63 -

70,076.56 -
565,608.63 -
41,912.30 -

$ 6,070,599.88 -
108,964,088.53 52,486,658.23 12,854,440.75
2,588,948.88
0.02

$ 7,485,464.97 $ 118,129,889.88 $ 3,611,026.57 $

677,597.49 $ 182,964,736.29

$ 2,082,881.28 $ 2,063,866.16 $

299,668.28 $

4,008,752.73

4,928,262.54

1,859,419.15

-

-

-

-

6,267.57

22,043.43

-

-

-

-

955.00

-

492.12

1,318,396.56

10,494.27

6,092,126.13

8,317,747.83

2,191,625.13

69,894.70 166,075.85
262.63
-
236,233.18

$ 27,509,986.39 124,217,447.12 610,890.58 17,817,412.73
170,155,736.82

1,263,968.05

107,928,829.60 1,847,711.67

689,193.59
216,558.28

-

-

-

1,137,757.56

-

2,588,948.88

-

-

-

-

-

2,567,746.81

-

-

-

-

-

-

-

-

-

-

-

98,102.86

129,370.79 -
1,393,338.84

35,600.78 -
109,812,142.05

513,649.57 -
1,419,401.44

441,364.31 -
441,364.31

6,416,443.36 -
12,808,999.47

$ 7,485,464.97 $ 118,129,889.88 $ 3,611,026.57 $

677,597.49 $ 182,964,736.29

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

$ 14,384,166.52 -

$ 43,926,887.34 38,078,093.05

$ 18,601,658.39 -

$ 10,788,328.23 -

$ 3,368,529.36 -

$ 1,575,791.20 -

$ 1,453,692.21 -

23,706.77 75,221,783.96
2,578,006.07 246,649.34 8,126.05

129,468,519.26 407,584,544.65 781,988,394.04
-

66,414,356.78 1,133,078.72 16,609,582.92 573,933.83 6,835,063.45 5,466.24

381,929.93 9,334,378.73 5,250,605.26
-

400,280.42 83,995.92 4,789.26 2,569.71

5,357,370.30 -
1,670,691.38 -

1,116,167.76 -
835,714.36 -
70,519.97

$ 92,462,438.71 $ 1,401,046,438.34 $ 110,173,140.33 $ 25,755,242.15 $ 3,860,164.67 $ 8,603,852.88 $ 3,476,094.30

$ 3,886,699.32 $ 415,107,205.19 $ 38,617,795.89 $ 4,933,729.00 $

1,537.02 $ 1,394,702.68 $ 356,044.01

74,242,671.44

93,163,030.12

50,008,933.28

17,482,473.85

3,645,566.47

5,687,157.99

3,093,433.49

-

68,960.80

-

36,080.92

-

-

7,804.00

152.04

-

3,657,432.59

157,775.68

25,425.91

2,094.08

1,916.50

-

-

-

-

-

-

-

1,068,245.83

4,524,978.80

6,357,813.74

894,163.25

8,153.92

-

-

1,036,141.21

243,561,262.92

20,955.36

3,786.11

4,268.40

62,462.02

-

80,233,909.84

756,425,437.83

98,662,930.86

23,508,008.81

3,684,951.72

7,146,416.77

3,459,198.00

-

-

-

-

-

-

-

12,193,731.65

-

-

776,149.50

15,764.13

37,200.00

-

-

-

5,761,896.79

-

-

-

-

-

-

-

-

-

-

-

-

6,045,334.92

-

-

-

-

-

-

-

-

-

-

-

-

-

586,316,949.27

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

34,768,508.22

1,446,834.97

1,363,899.16

23,037.84

-

-

34,797.22 -
12,228,528.87

17,427,491.04 -
62,717.06
644,621,000.51

4,301,477.71 -
11,510,209.47

107,184.68 -
2,247,233.34

136,410.98 -
175,212.95

4,963.08 1,415,273.03
-
1,457,436.11

16,896.30 -
16,896.30

$ 92,462,438.71 $ 1,401,046,438.34 $ 110,173,140.33 $ 25,755,242.15 $ 3,860,164.67 $ 8,603,852.88 $ 3,476,094.30 (continued)

19

State of Georgia
Combining Balance Sheet (Statutory Basis) (continued) Budget Fund June 30, 2014

Assets Cash and Cash Equivalents Investments Accounts Receivable
State Appropriation Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets
Total Assets
Liabilities and Fund Balances Liabilities:
Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Unearned Revenue Other Liabilities
Total Liabilities
Fund Balances: Reserved
Colleges and Universities 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 Regular Lottery for Education Tobacco Settlement Funds
Total Fund Balances
Total Liabilities and Fund Balances

Executive Branch

Education, Department of

Employees' Retirement System
of Georgia

Forestry Commission,
Georgia

Governor, Office of the

Human Services, Department of

$ 5,857,723.49 $ -
39,961,264.17 591,131,254.62 15,724,309.83
9,420,170.98
-

215,769.66 $ -

935,687.73 $ 4,662,985.06 $ 25,250,962.32

-

-

-

892,860.51 -

908,230.02 1,364,962.92
142,992.70 4,400.00
200,483.84 -

25,685,398.25 151,845,919.28
4,754,481.39 -
2,334.50

16,413,532.48 210,014,461.25
2,866,094.97 8,430,803.76
176,307.46 -

$ 662,094,723.09 $ 1,108,630.17 $ 3,556,757.21 $ 186,951,118.48 $ 263,152,162.24

$ 372,733,697.99 $ 1,042,746.56 $ 1,537,619.42 $ 6,850,553.62 $ 103,623,644.24

268,783,264.95

-

708,473.68

146,961,488.56

132,191,117.26

-

-

31,200.89

-

-

714,285.31

65,683.60

114,533.25

63,737.84

1,471,048.26

-

-

-

-

-

1,633,068.19

-

-

6,426,063.16

-

-

-

820,554.96

887,876.93

203,213.05

643,864,316.44

1,108,430.16

3,212,382.20

161,189,720.11

237,489,022.81

9,420,170.98 3,829,153.25

200.01

200,483.84 -

3,642.99
25,258,362.06

11,200,052.75
176,307.46 -
7,774,472.14

4,981,082.42 -
18,230,406.65

-
200.01

143,891.17 -
344,375.01

499,393.32 -
25,761,398.37

6,474,851.15 -
37,455.93
25,663,139.43

$ 662,094,723.09 $ 1,108,630.17 $ 3,556,757.21 $ 186,951,118.48 $ 263,152,162.24

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

$

645,911.55 $ 69,729,050.01 $ 4,634,216.74 $ (1,130,716.28) $

-

-

-

-

955,492.42 $ 58,361,094.51 $

-

-

649,484.87 -

424,816.65 49,254.79 -

5,324,887.35 3,536,145.58
89,835.52 52,517.00 1,187,433.67
-

24,356,208.29 2,004,690.68 246,329.63 172,516.02 1,539,355.86 0.04

19,073,860.30
3,982,541.65 717,275.91 97,526.27 -

232,806.82 1,494,718.82
-

9,856,442.73 46,931,974.41
492,802.74 -
1,317,649.08 -

3,623,244.42 15,755.19 135,683.23 112,992.25 -

$ 1,119,982.99 $ 79,919,869.13 $ 32,953,317.26 $ 22,740,487.85 $ 2,683,018.06 $ 116,959,963.47 $ 4,537,159.96

$

123,325.00 $ 2,551,683.66 $ 9,236,319.86 $ 2,472,441.82 $ 1,402,488.42 $ 6,983,946.83 $

336,950.37

212,896.15

13,859,588.78

8,614,029.35

11,056,631.41

738,208.41

47,488,499.33

3,233,618.13

-

-

39,521.86

143,502.35

10,721.00

-

-

2,222.31

1,573.12

2,076,212.42

272,104.00

14,747.99

2,289,266.48

1,362.73

-

-

-

-

-

-

-

-

8,490,819.26

106,181.98

6,189,837.39

-

8,970,570.74

-

-

928,262.74

9,730.73

1,072,232.75

78,512.83

-

(826.50)

338,443.46

25,831,927.56

20,081,996.20

21,206,749.72

2,244,678.65

65,732,283.38

3,571,104.73

628,694.89
-

2,267,630.95 1,187,433.67
50,263,296.39

1,539,355.86 -

191,712.05
97,526.27 -
1,125,621.10

241,085.63
-

1,317,649.08 20,188,401.70 28,662,763.88

283,719.04
-

152,844.64 -
781,539.53

369,580.56 -
54,087,941.57

11,331,965.20 -
12,871,321.06

118,878.71 -
1,533,738.13

197,253.78 -
438,339.41

1,058,865.43 -
51,227,680.09

682,336.19 -
966,055.23

$ 1,119,982.99 $ 79,919,869.13 $ 32,953,317.26 $ 22,740,487.85 $ 2,683,018.06 $ 116,959,963.47 $ 4,537,159.96 (continued)

21

State of Georgia
Combining Balance Sheet (Statutory Basis) (continued) Budget Fund June 30, 2014

Assets Cash and Cash Equivalents Investments Accounts Receivable State Appropriation
Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets
Total Assets
Liabilities and Fund Balances Liabilities:
Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Unearned Revenue Other Liabilities
Total Liabilities
Fund Balances: Reserved
Colleges and Universities 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 Regular Lottery for Education Tobacco Settlement Funds
Total Fund Balances
Total Liabilities and Fund Balances

Executive Branch

Properties Commission, State

Public Defender Standards Council,
Georgia

Public Health, Department of

Public Safety, Department of

Public Service Commission

$

65,585.80 $ 2,774,695.64 $ 5,036,315.48 $ 1,728,976.69 $

502,911.10

-

-

-

-

-

4,050.00 -

4,154,595.91 -
3,479.49 -

3,095,113.14 96,969,650.60 21,967,805.44
388,619.71 -
1,168,198.54

20,484.15 2,952,656.88 3,144,620.34
2,538,457.91
1,903.19

281,241.51 -

$

69,635.80 $ 6,932,771.04 $ 128,625,702.91 $ 10,387,099.16 $

784,152.61

$

65,603.95 $

655,954.73 $ 36,127,927.27 $ 2,513,074.27 $

37,778.24

-

3,794,050.41

50,510,166.25

2,482,442.02

-

3,731.85

-

-

-

-

300.00

317,926.08

858,077.86

(3,310.72)

-

-

-

-

-

-

-

-

11,304,091.90

274,680.89

17,051.55

-

8,204.61

910,446.66

20,380.83

-

69,635.80

4,776,135.83

99,710,709.94

5,287,267.29

54,829.79

-

-

-

-

-

24,718.97

10,760,999.56

714,728.57

-

-

-

2,538,457.91

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,899,981.38

16,365,259.98

1,728,134.67

729,034.19
-

-

231,934.86

892,979.78

118,510.72

-

-

-

-

-

-

895,753.65

-

-

2,156,635.21

28,914,992.97

5,099,831.87

288.63 -
729,322.82

$

69,635.80 $ 6,932,771.04 $ 128,625,702.91 $ 10,387,099.16 $

784,152.61

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Student Finance Commission and Authority, Georgia

Teachers' Retirement System

Technical College System of Georgia

$ 626,025,700.25 $ 7,200,603.25 $ 10,953,669.07 $

75,421,249.37

-

-

122,397,001.63 213,905,396.31
23,829,396.36 4,382,069.75 40,291.03

12,640,623.03 -
902,179.31 -
7,462.47

249,365.91 2,000.44 54,194.04 -

102,845.71 $ 1,405,255.69 $

-

-

162,777.86 9,401.66
180,864.69 -

37,965,005.93 -
49,437.95 300.00 -

362,533.00 -
635,689.00

$ 84,975,323.04 166,937.26
1,445,162.15 12,697,153.28 21,059,009.80
1,501,549.03 7,584,659.47
3,658.05

$ 1,066,001,104.70 $ 20,750,868.06 $ 11,259,229.46 $

455,889.92 $ 39,419,999.57 $

998,222.00 $ 129,433,452.08

$ 145,402,261.56 $ 8,602,163.07 $

988,641.98 $

276,789,861.47

1,476,002.07

1,813,981.77

-

1,314,682.58

-

8,952,768.95

303,195.40

14,448.36

-

-

-

218,458,444.06

663,045.46

-

4,858,793.56

4,871,853.15

57,887.51

654,462,129.60

17,230,941.73

2,874,959.62

- $ 335,531.45 $

99,899.65

-

-

-

-

-

-

-

318,952.26

-

-

1,248,855.44

418,851.91

1,584,386.89

804,011.00 -
192,211.00 -
996,222.00

$ 11,955,401.25 19,877,907.73 2,697,189.96 31,202,509.58 258,281.66
65,991,290.18

378,186,435.97 -
2,890,060.99 -
28,505,287.87

1,531,730.82

3,392,732.84
4,826,538.51

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

419,532.01

2,000.00

183,072.40 3,302,353.05
59,821,370.93

1,957,190.27 -
411,538,975.10

1,988,195.51 -
3,519,926.33

164,998.49 -
8,384,269.84

37,038.01 -
37,038.01

1,158.97 37,414,921.70
-
37,835,612.68

-
2,000.00

135,365.52 -
63,442,161.90

$ 1,066,001,104.70 $ 20,750,868.06 $ 11,259,229.46 $

455,889.92 $ 39,419,999.57 $

998,222.00

$ 129,433,452.08 (continued)

23

State of Georgia
Combining Balance Sheet (Statutory Basis) (continued) Budget Fund June 30, 2014

Assets Cash and Cash Equivalents Investments Accounts Receivable State Appropriation
Federal Financial Assistance Other Prepaid Expenditures Inventories Other Assets
Total Assets
Liabilities and Fund Balances Liabilities:
Accounts Payable Encumbrances Salaries Payable Payroll Withholdings Benefits Payable Unearned Revenue Other Liabilities
Total Liabilities
Fund Balances: Reserved
Colleges and Universities 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 Regular Lottery for Education Tobacco Settlement Funds
Total Fund Balances
Total Liabilities and Fund Balances

Executive Branch

Transportation, Department of

Veterans Service, Department of

Workers' Compensation, State Board of

State of Georgia General Obligation Debt Sinking Fund

$ 1,374,790,048.66 $ 4,041,849.08 $

-

-

517,223,005.53 2,006,869,581.69
161,524,937.68 1,483.96
6,845,956.59 -

1,487,729.42
198,028.69 -

156,837.68 -
556,826.40 -

$

-

-

199,623,001.44 -

$ 4,067,255,014.11 $ 5,727,607.19 $

713,664.08 $ 199,623,001.44

$ 20,640,425.61 $ 4,338,792.97 $

129,814.96 $

-

2,610,752,913.87

1,088,075.10

555,689.32

-

-

-

-

-

3,175,049.90

131.04

-

-

-

-

-

-

33,470,496.18

-

-

-

88,822,166.03

-

-

-

2,756,861,051.59

5,426,999.11

685,504.28

-

6,845,956.59 1,261,063,015.05 41,982,001.01

113,700.41
100,000.00

-

-

-

18,260,832.89

-

-

-

138,809,582.55

-

-

-

-

-

-

-

-

-

-

-

-

-

41,974,414.00

-

-

502,989.87 -
1,310,393,962.52

86,907.67 -
300,608.08

28,159.80 -
28,159.80

578,172.00 -
199,623,001.44

$ 4,067,255,014.11 $ 5,727,607.19 $

713,664.08 $ 199,623,001.44

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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................................................................................................................................. 104 Corrections, Department of............................................................................................................................................. 116 Defense, Department of .................................................................................................................................................. 124 Driver Services, Department of ...................................................................................................................................... 128 Early Care and Learning, Department of ........................................................................................................................ 132 Economic Development, Department of......................................................................................................................... 136 Education, Department of ............................................................................................................................................... 140 Employees' Retirement System of Georgia .................................................................................................................... 154 Forestry Commission, Georgia ....................................................................................................................................... 158 Governor, Office of the................................................................................................................................................... 162 Human Services, Department of ..................................................................................................................................... 174 Insurance, Department of................................................................................................................................................ 194 Investigation, Georgia Bureau of .................................................................................................................................... 198 Juvenile Justice, Department of ...................................................................................................................................... 204 Labor, Department of...................................................................................................................................................... 208 Law, Department of ........................................................................................................................................................ 214 Natural Resources, Department of .................................................................................................................................. 218 Pardons and Paroles, State Board of ............................................................................................................................... 226 Properties Commission, State ......................................................................................................................................... 230 Public Defender Standards Council, Georgia ................................................................................................................ 234 Public Health, Department of ......................................................................................................................................... 238 Public Safety, Department of .......................................................................................................................................... 250 Public Service Commission ............................................................................................................................................ 258 Regents, University System of Georgia .......................................................................................................................... 262 Revenue, Department of ................................................................................................................................................. 274 Secretary of State ............................................................................................................................................................ 282 Soil and Water Conservation Commission ..................................................................................................................... 290 Student Finance Commission and Authority, Georgia ................................................................................................... 294 Teachers' Retirement System ......................................................................................................................................... 302 Technical College System of Georgia ............................................................................................................................ 306 Transportation, Department of........................................................................................................................................ 310 Veterans Service, Department of .................................................................................................................................... 326 Workers' Compensation, State Board of ........................................................................................................................ 330 General Obligation Debt Sinking Fund .......................................................................................................................... 334
25

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 1,206,170.00 $ 1,206,170.00 $ 1,206,170.00 $ 1,206,170.00

1,120,995.00 -
1,120,995.00

1,120,995.00 -
1,120,995.00

1,120,995.00 5,400.00
1,126,395.00

1,120,995.00 -
1,120,995.00

6,988,331.00 -
6,988,331.00

6,988,331.00 -
6,988,331.00

6,988,331.00 236,837.00
7,225,168.00

6,988,331.00 -
6,988,331.00

1,009,608.00

1,009,608.00

1,009,608.00

1,009,608.00

$ 10,325,104.00 $ 10,325,104.00 $ 10,567,341.00 $ 10,325,104.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

- $ 1,206,170.00 $

- $ 1,082,978.61 $

123,191.39 $

123,191.39

5,400.00 5,400.00

-

1,120,995.00

-

5,400.00

-

1,126,395.00

-

1,056,801.94

-

5,351.28

-

1,062,153.22

64,193.06 48.72
64,241.78

64,193.06 48.72
64,241.78

236,837.00 236,837.00

-

6,988,331.00

-

236,837.00

-

7,225,168.00

-

6,286,067.20

-

92,849.65

-

6,378,916.85

702,263.80 143,987.35 846,251.15

702,263.80 143,987.35 846,251.15

-

$

242,237.00 $

-

1,009,608.00

- $ 10,567,341.00 $

-

946,211.64

63,396.36

63,396.36

- $ 9,470,260.32 $ 1,097,080.68 $ 1,097,080.68

27

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

114,534.13 $

- $ (114,534.13) $

-

60,550.29

-

(60,550.29)

-

5,400.00

(5,400.00)

-

-

65,950.29

(5,400.00)

(60,550.29)

-

466,240.94

-

(466,240.94)

-

413,904.96

(236,837.00)

(177,067.96)

-

880,145.90

(236,837.00)

(643,308.90)

-

82,969.07

-

(82,969.07)

-

Budget Unit Totals

$ 1,143,599.39 $ (242,237.00) $ (901,362.39) $

-

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-

$

-$

123,191.39 $

123,191.39 $

-$

123,191.39 $

123,191.39

-

-

64,193.06

64,193.06

6,000.00

58,193.06

64,193.06

-

-

48.72

48.72

-

48.72

48.72

-

-

64,241.78

64,241.78

6,000.00

58,241.78

64,241.78

-

-

702,263.80

702,263.80

246,168.65

456,095.15

702,263.80

-

-

143,987.35

143,987.35

143,987.35

-

143,987.35

-

-

846,251.15

846,251.15

390,156.00

456,095.15

846,251.15

-

-

63,396.36

63,396.36

-

63,396.36

63,396.36

$

-$

- $ 1,097,080.68 $ 1,097,080.68 $

396,156.00 $

700,924.68 $ 1,097,080.68

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

$

390,156.00 $

6,000.00

-$ -

390,156.00 6,000.00

-

700,924.68

700,924.68

$

396,156.00 $

700,924.68 $ 1,097,080.68

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, 2014

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

$ 18,416,477.00 -
18,416,477.00

$ 18,416,477.00 -
18,416,477.00

$ 18,416,477.00 676,311.00
19,092,788.00

$ 18,416,477.00 -
18,416,477.00

$ 18,416,477.00 $ 18,416,477.00 $ 19,092,788.00 $ 18,416,477.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

676,311.00

676,311.00

$

676,311.00 $

- $ 18,416,477.00 $

-

676,311.00

-

19,092,788.00

- $ 19,092,788.00 $

- $ 16,042,249.54 $ 2,374,227.46 $ 2,374,227.46

-

370,366.70

305,944.30

305,944.30

-

16,412,616.24

2,680,171.76

2,680,171.76

- $ 16,412,616.24 $ 2,680,171.76 $ 2,680,171.76

31

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
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

Beginning Fund Balance/(Deficit)
July 1
$ 1,708,088.26 1,181,406.71 2,889,494.97

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

- $ (1,708,088.26) $

-

(676,311.00)

(505,095.71)

-

(676,311.00)

(2,213,183.97)

-

Budget Unit Totals

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

-

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

- $ 2,374,227.46 $ 2,374,227.46 $

695,952.64 $ 1,678,274.82 $ 2,374,227.46

-

-

305,944.30

305,944.30

305,944.30

-

305,944.30

-

-

2,680,171.76

2,680,171.76

1,001,896.94

1,678,274.82

2,680,171.76

$

-$

- $ 2,680,171.76 $ 2,680,171.76 $ 1,001,896.94 $ 1,678,274.82 $ 2,680,171.76

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

$ 1,001,896.94 $

- $ 1,001,896.94

-

1,678,274.82

1,678,274.82

$ 1,001,896.94 $ 1,678,274.82 $ 2,680,171.76

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, 2014

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 Other Funds
Total Office of Legislative Counsel
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 4,637,002.00 $ 4,937,002.00 $ 4,937,002.00 $ 4,937,002.00

-

-

50,000.00

-

4,637,002.00

4,937,002.00

4,987,002.00

4,937,002.00

2,296,176.00

1,996,176.00

1,996,176.00

1,996,176.00

2,952,495.00 -
2,952,495.00

2,952,495.00 -
2,952,495.00

2,952,495.00 86,748.00
3,039,243.00

2,952,495.00 86,747.91
3,039,242.91

$ 9,885,673.00 $ 9,885,673.00 $ 10,022,421.00 $ 9,972,420.91

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

50,000.00

50,000.00

- $ 4,937,002.00 $

-

50,000.00

-

4,987,002.00

- $ 3,903,787.09 $ 1,033,214.91 $ 1,033,214.91

-

37,655.03

12,344.97

12,344.97

-

3,941,442.12

1,045,559.88

1,045,559.88

-

-

1,996,176.00

-

1,713,860.46

282,315.54

282,315.54

-
-

$

50,000.00 $

-

2,952,495.00

-

86,747.91

-

3,039,242.91

- $ 10,022,420.91 $

(0.09)
(0.09)

2,708,126.86 -
2,708,126.86

244,368.14 86,748.00
331,116.14

244,368.14 86,747.91
331,116.05

(0.09) $ 8,363,429.44 $ 1,658,991.56 $ 1,658,991.47

35

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
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 Other Funds
Total Office of Legislative Counsel

Beginning Fund Balance/(Deficit)
July 1
$ 1,309,313.60 54,245.79
1,363,559.39
211,046.48
236,935.77 -
236,935.77

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

- $ (1,309,313.60) $

(50,000.00)

(4,245.79)

(50,000.00)

(1,313,559.39)

10,571.80 -
10,571.80

-

(211,046.48)

-

-

(236,935.77)

-

-

-

-

-

(236,935.77)

-

Budget Unit Totals

$ 1,811,541.64 $

(50,000.00) $ (1,761,541.64) $

10,571.80

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

- $ 1,033,214.91 $ 1,043,786.71 $

50,000.00 $

993,786.71 $ 1,043,786.71

-

-

12,344.97

12,344.97

-

12,344.97

12,344.97

-

-

1,045,559.88

1,056,131.68

50,000.00

1,006,131.68

1,056,131.68

-

-

282,315.54

282,315.54

-

282,315.54

282,315.54

-

-

244,368.14

244,368.14

-

244,368.14

244,368.14

-

-

86,747.91

86,747.91

86,747.91

-

86,747.91

-

-

331,116.05

331,116.05

86,747.91

244,368.14

331,116.05

$

-$

- $ 1,658,991.47 $ 1,669,563.27 $

136,747.91 $ 1,532,815.36 $ 1,669,563.27

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

$

86,747.91 $

50,000.00

-$ -

86,747.91 50,000.00

-

1,532,815.36

1,532,815.36

$

136,747.91 $ 1,532,815.36 $ 1,669,563.27

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, 2014

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
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 26,563,929.00 132,000.00
26,695,929.00

$ 26,563,929.00 682,000.00
27,245,929.00

$ 26,563,929.00 512,128.00
27,076,057.00

$ 26,563,929.00 512,127.56
27,076,056.56

1,669,749.00 -
1,669,749.00

1,669,749.00 -
1,669,749.00

1,669,749.00 -
1,669,749.00

1,669,749.00 1,704.42
1,671,453.42

20,000.00

20,000.00

20,000.00

20,000.00

248,987.00

248,987.00

248,987.00

248,987.00

2,103,660.00

2,103,660.00

2,103,660.00

2,103,660.00

$ 30,738,325.00 $ 31,288,325.00 $ 31,118,453.00 $ 31,120,156.98

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

- $ 26,563,929.00 $

- $ 26,461,699.07 $

102,229.93 $

102,229.93

-

-

512,127.56

(0.44)

512,127.56

0.44

-

-

-

27,076,056.56

(0.44)

26,973,826.63

102,230.37

102,229.93

-

-

1,669,749.00

-

1,668,994.89

754.11

754.11

-

-

1,704.42

1,704.42

-

-

1,704.42

-

-

1,671,453.42

1,704.42

1,668,994.89

754.11

2,458.53

-

-

20,000.00

-

1,777.00

18,223.00

18,223.00

-

-

248,987.00

-

204,397.94

44,589.06

44,589.06

-

-

2,103,660.00

-

2,095,929.53

7,730.47

7,730.47

$

-$

- $ 31,120,156.98 $

1,703.98 $ 30,944,925.99 $

173,527.01 $

175,230.99

39

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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
Total Statewide Equalized Adjusted Property Tax Digest

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

97,130.77 $

9,783.00

106,913.77

-$ -
-

(97,130.77) $ (9,783.00)
(106,913.77)

8,324.13 -
8,324.13

17,619.42 12,943.36
30,562.78

-

(17,619.42)

-

(12,943.36)

-

(30,562.78)

457.91 -
457.91

20,000.00

-

(20,000.00)

-

4,179.27

-

(4,179.27)

-

3,092.09 3,092.09

-

(3,092.09)

-

(3,092.09)

84.32 84.32

Budget Unit Totals

$

164,747.91 $

- $ (164,747.91) $

8,866.36

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

102,229.93 $

110,554.06 $

-$

110,554.06 $

110,554.06

-

-

-

-

-

-

-

-

-

102,229.93

110,554.06

-

110,554.06

110,554.06

-

-

754.11

1,212.02

-

1,212.02

1,212.02

-

-

1,704.42

1,704.42

-

1,704.42

1,704.42

-

-

2,458.53

2,916.44

-

2,916.44

2,916.44

-

-

18,223.00

18,223.00

-

18,223.00

18,223.00

-

-

44,589.06

44,589.06

-

44,589.06

44,589.06

-

-

7,730.47

7,814.79

-

7,814.79

7,814.79

-

-

7,730.47

7,814.79

-

7,814.79

7,814.79

$

-$

-$

175,230.99 $

184,097.35 $

-$

184,097.35 $

184,097.35

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

-$

184,097.35 $

184,097.35

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, 2014

Appeals, Court of
Court of Appeals State Appropriation State General Funds Other Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 14,441,605.00 150,000.00

$ 14,441,605.00 150,000.00

$ 14,441,605.00 278,527.00

$ 14,441,605.00 278,527.82

$ 14,591,605.00 $ 14,591,605.00 $ 14,720,132.00 $ 14,720,132.82

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

- $ 14,441,605.00 $

- $ 14,440,739.94 $

865.06 $

865.06

-

-

278,527.82

0.82

271,804.02

6,722.98

6,723.80

$

-$

- $ 14,720,132.82 $

0.82 $ 14,712,543.96 $

7,588.04 $

7,588.86

43

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 2013
Surplus

Prior Year Adjustments

$

190.97 $

6,065.13

-$ -

(190.97) $ (6,065.13)

3,528.98 1,079.30

Budget Unit Totals

$

6,256.10 $

-$

(6,256.10) $

4,608.28

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

865.06 $

4,394.04 $

-$

4,394.04 $

4,394.04

-

-

6,723.80

7,803.10

-

7,803.10

7,803.10

$

-$

-$

7,588.86 $

12,197.14 $

-$

12,197.14 $

12,197.14

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

-$

12,197.14 $

12,197.14

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, 2014

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 Other Funds
Total Institute of Continuing Judicial Education
Judicial Council State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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

$

353,015.00 $

353,015.00 $

353,015.00 $

353,015.00

172,890.00

172,890.00

235,390.00

315,396.91

471,789.00 703,203.00
1,174,992.00

492,369.00 703,203.00
1,195,572.00

492,369.00 971,203.00
1,463,572.00

492,369.00 998,879.74
1,491,248.74

10,178,804.00
2,552,935.00 268,905.00
13,000,644.00

10,307,399.00
2,552,935.00 268,905.00
13,129,239.00

10,307,399.00
2,552,935.00 762,405.00
13,622,739.00

10,307,399.00
2,212,185.01 809,369.58
13,328,953.59

518,504.00

518,504.00

518,504.00

518,504.00

800,000.00

800,000.00

800,000.00

800,000.00

$ 16,020,045.00 $ 16,169,220.00 $ 16,993,220.00 $ 16,807,118.24

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

441,699.90

-$

353,015.00 $

-$

352,933.37 $

-

757,096.81

521,706.81

233,935.83

81.63 $

81.63

1,454.17

523,160.98

452,400.22
452,400.22

-

492,369.00

-

1,451,279.96

-

1,943,648.96

480,076.96
480,076.96

492,369.00 968,608.36
1,460,977.36

2,594.64
2,594.64

482,671.60
482,671.60

-
1,212,368.00
1,212,368.00

-

10,307,399.00

-

2,212,185.01

-

2,021,737.58

-

14,541,321.59

-
(340,749.99) 1,259,332.58
918,582.59

10,299,299.67
2,212,185.01 735,504.89
13,246,989.57

8,099.33
340,749.99 26,900.11
375,749.43

8,099.33
1,286,232.69
1,294,332.02

-

-

518,504.00

-

470,647.33

47,856.67

47,856.67

$ 2,106,468.12 $

-

800,000.00

-

799,999.56

0.44

0.44

- $ 18,913,586.36 $ 1,920,366.36 $ 16,565,483.02 $

427,736.98 $ 2,348,103.34

47

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 Other Funds
Total Institute of Continuing Judicial Education
Judicial Council State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Judicial Council
Judicial Qualifications Commission 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 2013
Surplus

Prior Year Adjustments

$

52,928.36 $

-$

(52,928.36) $

441,699.90

(441,699.90)

-

0.01 66.25

1,320.53 452,400.22
453,720.75

(452,400.22)
(452,400.22)

(1,320.53) -
(1,320.53)

19,831.44
19,831.44

26,288.03
1,212,368.00
1,238,656.03

-
(1,212,368.00)
(1,212,368.00)

(26,288.03)
-
(26,288.03)

285.56
1,172.03
1,457.59

1,066.93

-

(1,066.93)

11.68

Budget Unit Totals

$ 2,188,071.97 $ (2,106,468.12) $

(81,603.85) $

21,366.97

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

81.63 $

81.64 $

-$

81.64 $

81.64

-

-

523,160.98

523,227.23

523,227.23

-

523,227.23

-

-

-

-

-

-

-

-

-

482,671.60

502,503.04

502,503.04

-

502,503.04

-

-

482,671.60

502,503.04

502,503.04

-

502,503.04

-

-

8,099.33

8,384.89

-

8,384.89

8,384.89

-

-

-

-

-

-

-

-

-

1,286,232.69

1,287,404.72

1,280,935.12

6,469.60

1,287,404.72

-

-

1,294,332.02

1,295,789.61

1,280,935.12

14,854.49

1,295,789.61

-

-

47,856.67

47,868.35

-

47,868.35

47,868.35

$

-$

- $ 2,348,103.34 $ 2,369,470.31 $ 2,306,665.39 $

62,804.92 $ 2,369,470.31

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

$

296,591.38 $

57,430.78

308,402.60

219,751.12

96,371.61

502,503.04 302,387.63 523,227.23

-

$ 2,306,665.39 $

-$ -

296,591.38 57,430.78 308,402.60 219,751.12 96,371.61

-

502,503.04

-

302,387.63

-

523,227.23

62,804.92

62,804.92

62,804.92 $ 2,369,470.31

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, 2014

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

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 1,483,391.00 $ 1,483,391.00 $ 1,483,391.00 $ 1,483,391.00

447,456.00

447,456.00

447,456.00

-

1,930,847.00

1,930,847.00

1,930,847.00

1,483,391.00

5,304,395.00

5,416,174.00

5,416,174.00

5,416,174.00

$ 7,235,242.00 $ 7,347,021.00 $ 7,347,021.00 $ 6,899,565.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

- $ 1,483,391.00 $

- $ 1,464,196.48 $

19,194.52 $

19,194.52

-

-

-

(447,456.00)

-

447,456.00

-

-

-

1,483,391.00

(447,456.00)

1,464,196.48

466,650.52

19,194.52

-

-

5,416,174.00

-

5,410,622.05

5,551.95

5,551.95

$

-$

- $ 6,899,565.00 $ (447,456.00) $ 6,874,818.53 $

472,202.47 $

24,746.47

51

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Juvenile Courts
Council of Juvenile Court Judges State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Council of Juvenile Court Judges
Grants to Counties for Juvenile Court Judges 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 2013
Surplus

Prior Year Adjustments

$

5,666.54 $

-

5,666.54

-$ -

(5,666.54) $ -
(5,666.54)

1,776.21 -
1,776.21

116,608.53

-

(116,608.53)

-

Budget Unit Totals

$

122,275.07 $

- $ (122,275.07) $

1,776.21

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

19,194.52 $

20,970.73 $

-$

20,970.73 $

20,970.73

-

-

-

-

-

-

-

-

-

19,194.52

20,970.73

-

20,970.73

20,970.73

-

-

5,551.95

5,551.95

-

5,551.95

5,551.95

$

-$

-$

24,746.47 $

26,522.68 $

-$

26,522.68 $

26,522.68

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

-$

26,522.68 $

26,522.68

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, 2014

Prosecuting Attorneys
Council of Superior Court Clerks State Appropriation State General Funds
District Attorneys State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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 Itemized Other Funds
Total Prosecuting Attorney's Council
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$

185,580.00 $

185,580.00 $

185,580.00 $

185,580.00

56,952,881.00
1,802,127.00
58,755,008.00

56,952,881.00
1,802,127.00
58,755,008.00

56,952,881.00
2,868,714.00 14,048,099.00
73,869,694.00

56,952,881.00
2,868,713.42 14,118,680.29
73,940,274.71

5,920,071.00
-
5,920,071.00

6,016,914.00
-
6,016,914.00

6,016,914.00
108,865.00 545,289.00 265,136.00
6,936,204.00

6,016,914.00
194,607.00 550,988.00 293,682.86
7,056,191.86

$ 64,860,659.00 $ 64,957,502.00 $ 80,991,478.00 $ 81,182,046.57

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

-$

185,580.00 $

-$

185,580.00 $

-$

-

-
208,684.28
208,684.28

-

56,952,881.00

-

2,868,713.42

-

14,327,364.57

-

74,148,958.99

-
(0.58) 279,265.57
279,264.99

56,913,374.87
2,868,713.42 14,046,098.50
73,828,186.79

39,506.13
0.58 2,000.50
41,507.21

39,506.13
281,266.07
320,772.20

-
605,580.12
605,580.12

$

814,264.40 $

-

6,016,914.00

-

194,607.00

-

550,988.00

-

899,262.98

-

7,661,771.98

-
85,742.00 5,699.00
634,126.98
725,567.98

6,000,533.01
108,864.95 545,288.50 265,135.76
6,919,822.22

- $ 81,996,310.97 $ 1,004,832.97 $ 80,933,589.01 $

16,380.99
0.05 0.50 0.24
16,381.78

16,380.99
85,742.05 5,699.50
634,127.22
741,949.76

57,888.99 $ 1,062,721.96

55

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Prosecuting Attorneys
Council of Superior Court Clerks State Appropriation State General Funds
District Attorneys State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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 Itemized Other Funds
Total Prosecuting Attorney's Council

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

-$

-$

-$

-

17,849.20
208,684.28
226,533.48

-
(208,684.28)
(208,684.28)

(17,849.20)
-
(17,849.20)

21,545.06
2,749.37
24,294.43

14,044.20
605,580.12
619,624.32

-
(605,580.12)
(605,580.12)

(14,044.20)
-
(14,044.20)

3,049.63
2,213.48 (27,777.10)
(22,513.99)

Budget Unit Totals

$

846,157.80 $ (814,264.40) $

(31,893.40) $

1,780.44

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

-$

-$

-$

-

-

-

39,506.13

61,051.19

-

61,051.19

61,051.19

-

-

-

-

-

-

-

-

-

281,266.07

284,015.44

284,015.44

-

284,015.44

-

-

320,772.20

345,066.63

284,015.44

61,051.19

345,066.63

-

-

16,380.99

19,430.62

-

19,430.62

19,430.62

-

-

85,742.05

85,742.05

85,742.05

-

85,742.05

-

-

5,699.50

7,912.98

7,912.98

-

7,912.98

-

-

634,127.22

606,350.12

606,350.12

-

606,350.12

-

-

741,949.76

719,435.77

700,005.15

19,430.62

719,435.77

$

-$

- $ 1,062,721.96 $ 1,064,502.40 $

984,020.59 $

80,481.81 $ 1,064,502.40

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

$

93,655.03 $

284,015.44 606,350.12

-

$

984,020.59 $

-$

93,655.03

-

284,015.44

-

606,350.12

80,481.81

80,481.81

80,481.81 $ 1,064,502.40

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, 2014

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

$ 1,317,131.00 $ 1,317,131.00 $ 1,317,131.00 $ 1,317,131.00

-

-

24,812.00

24,810.55

1,317,131.00

1,317,131.00

1,341,943.00

1,341,941.55

2,383,335.00 -
2,383,335.00

2,401,386.00 -
2,401,386.00

2,401,386.00 89,761.00
2,491,147.00

2,401,386.00 89,755.98
2,491,141.98

58,555,362.00 -
58,555,362.00

58,663,420.00 -
58,663,420.00

58,663,420.00 38,347.00
58,701,767.00

58,663,420.00 38,346.00
58,701,766.00

$ 62,255,828.00 $ 62,381,937.00 $ 62,534,857.00 $ 62,534,849.53

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

- $ 1,317,131.00 $

- $ 1,316,674.00 $

457.00 $

457.00

-

-

24,810.55

(1.45)

24,810.55

1.45

-

-

-

1,341,941.55

(1.45)

1,341,484.55

458.45

457.00

-

-

2,401,386.00

-

2,401,379.79

6.21

6.21

-

-

89,755.98

(5.02)

89,755.98

5.02

-

-

-

2,491,141.98

(5.02)

2,491,135.77

11.23

6.21

-

-

58,663,420.00

-

58,655,724.28

7,695.72

7,695.72

-

-

38,346.00

(1.00)

38,346.00

1.00

-

-

-

58,701,766.00

(1.00)

58,694,070.28

7,696.72

7,695.72

$

-$

- $ 62,534,849.53 $

(7.47) $ 62,526,690.60 $

8,166.40 $

8,158.93

59

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

6.01 $

-

6.01

-$

(6.01) $

-

-

-

0.73

-

(6.01)

0.73

2.59

-

(2.59)

1,280.25

-

-

-

-

2.59

-

(2.59)

1,280.25

193.05 0.03
193.08

-

(193.05)

(539.24)

-

(0.03)

0.65

-

(193.08)

(538.59)

Budget Unit Totals

$

201.68 $

-$

(201.68) $

742.39

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

457.00 $

457.00 $

-$

457.00 $

457.00

-

-

-

0.73

-

0.73

0.73

-

-

457.00

457.73

-

457.73

457.73

-

-

6.21

1,286.46

-

1,286.46

1,286.46

-

-

-

-

-

-

-

-

-

6.21

1,286.46

-

1,286.46

1,286.46

-

-

7,695.72

7,156.48

-

7,156.48

7,156.48

-

-

-

0.65

-

0.65

0.65

-

-

7,695.72

7,157.13

-

7,157.13

7,157.13

$

-$

-$

8,158.93 $

8,901.32 $

-$

8,901.32 $

8,901.32

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

-$

8,901.32 $

8,901.32

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, 2014

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

$ 9,392,560.00 1,859,823.00
11,252,383.00

$ 9,405,904.00 1,859,823.00
11,265,727.00

$ 9,405,904.00 1,921,299.00
11,327,203.00

$ 9,405,904.00 2,375,900.88
11,781,804.88

$ 11,252,383.00 $ 11,265,727.00 $ 11,327,203.00 $ 11,781,804.88

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

1,936,782.66

1,936,782.66

$ 1,936,782.66 $

- $ 9,405,904.00 $

- $ 9,405,902.21 $

-

4,312,683.54

2,391,384.54

1,921,272.60

-

13,718,587.54

2,391,384.54

11,327,174.81

- $ 13,718,587.54 $ 2,391,384.54 $ 11,327,174.81 $

1.79 $

1.79

26.40

2,391,410.94

28.19

2,391,412.73

28.19 $ 2,391,412.73

63

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

3.98 $

-$

(3.98) $

-

1,936,782.66

(1,936,782.66)

-

-

1,936,786.64

(1,936,782.66)

(3.98)

-

Budget Unit Totals

$ 1,936,786.64 $ (1,936,782.66) $

(3.98) $

-

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

1.79 $

1.79 $

-$

1.79 $

1.79

-

-

2,391,410.94

2,391,410.94

2,391,410.94

-

2,391,410.94

-

-

2,391,412.73

2,391,412.73

2,391,410.94

1.79

2,391,412.73

$

-$

- $ 2,391,412.73 $ 2,391,412.73 $ 2,391,410.94 $

1.79 $ 2,391,412.73

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

$ 2,391,410.94 $ -
$ 2,391,410.94 $

`

- $ 2,391,410.94

1.79

1.79

1.79 $ 2,391,412.73

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, 2014

Accounting Office, State
State Accounting Office State Appropriation State General Funds Other Funds
Total State Accounting Office
Government Transparency and Campaign Finance Commission, Georgia State Appropriation State General Funds Other Funds
Total Government Transparency and Campaign Finance Commission, Georgia
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 3,626,413.00 16,412,502.00
20,038,915.00

$ 4,876,413.00 16,412,502.00
21,288,915.00

$ 4,876,413.00 23,235,870.00
28,112,283.00

$ 4,876,413.00 22,825,667.30
27,702,080.30

-

1,324,736.00

1,324,736.00

1,324,736.00

-

-

103,812.00

72,232.73

$ 20,038,915.00

1,324,736.00 $ 22,613,651.00

1,428,548.00 $ 29,540,831.00

1,396,968.73 $ 29,099,049.03

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

1,596,740.88

1,596,740.88

- $ 4,876,413.00 $

- $ 4,871,443.43 $

-

24,422,408.18

1,186,538.18

23,259,066.84

-

29,298,821.18

1,186,538.18

28,130,510.27

4,969.57 $ (23,196.84)
(18,227.27)

4,969.57 1,163,341.34
1,168,310.91

-
$ 1,596,740.88 $

31,578.87

1,324,736.00 103,811.60

(0.40)

1,201,321.04 26,382.54

123,414.96 77,429.46

123,414.96 77,429.06

31,578.87

1,428,547.60

(0.40)

1,227,703.58

31,578.87 $ 30,727,368.78 $ 1,186,537.78 $ 29,358,213.85 $

200,844.42

200,844.02

182,617.15 $ 1,369,154.93

67

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Accounting Office, State
State Accounting Office State Appropriation State General Funds Other Funds
Total State Accounting Office
Government Transparency and Campaign Finance Commission, Georgia State Appropriation State General Funds Other Funds
Total Government Transparency and Campaign Finance Commission, Georgia
Budget Unit Totals

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

7,415.60 $

-$

1,596,925.27

(1,596,740.88)

1,604,340.87

(1,596,740.88)

(7,415.60) $ (184.39)
(7,599.99)

986.26 23,197.65
24,183.91

-

-

-

-

-

-

$ 1,604,340.87 $ (1,596,740.88) $

-
(7,599.99) $

-
24,183.91

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

4,969.57 $

5,955.83 $

-$

5,955.83 $

5,955.83

-

-

1,163,341.34

1,186,538.99

1,186,538.99

-

1,186,538.99

-

-

1,168,310.91

1,192,494.82

1,186,538.99

5,955.83

1,192,494.82

-

-

123,414.96

123,414.96

-

123,414.96

123,414.96

-

-

77,429.06

77,429.06

77,429.06

-

77,429.06

-

-

200,844.02

200,844.02

77,429.06

123,414.96

200,844.02

$

-$

- $ 1,369,154.93 $ 1,393,338.84 $ 1,263,968.05 $

129,370.79 $ 1,393,338.84

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

$

108,745.38 $

1,077,793.61

77,429.06

-

$ 1,263,968.05 $

-$

108,745.38

-

1,077,793.61

-

77,429.06

129,370.79

129,370.79

129,370.79 $ 1,393,338.84

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, 2014

Administrative Services, Department of
Departmental Administration Other Funds
Fleet Management Other Funds
Human Resources Administration Other Funds
Risk Management State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year 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
Compensation Per General Assembly Resolutions State Appropriation State General Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 6,079,732.00 $ 5,729,732.00 $ 5,447,732.00 $ 5,447,682.77

1,020,141.00

1,020,141.00

1,820,328.00

988,625.43

8,654,485.00

8,654,485.00

11,447,383.00

10,313,292.51

1,000,000.00 -
161,735,205.00 162,735,205.00
10,719,374.00
1,198,594.00

500,000.00 -
161,735,205.00 162,235,205.00
10,719,374.00
1,460,421.00

500,000.00 500,000.00 276,194,418.00 277,194,418.00
13,929,785.00
2,377,097.00

500,000.00 -
172,757,890.17 173,257,890.17
13,831,317.93
1,467,380.99

39,506.00 -
39,506.00

39,506.00 -
39,506.00

39,506.00 37,800.00
77,306.00

39,506.00 37,800.00
77,306.00

2,890,660.00 1,300,805.00 4,191,465.00
3,342,897.00

2,942,398.00 1,300,805.00 4,243,203.00
4,104,897.00

2,942,398.00 1,754,739.00 4,697,137.00
3,860,064.00

2,942,398.00 1,754,738.69 4,697,136.69
3,860,063.66

959,926.00
-
959,926.00

853,926.00
-
853,926.00

853,926.00
60,821.00 106,108.00
1,020,855.00

853,926.00
23,077.00
877,003.00

-

326,028.00

326,028.00

326,028.00

$ 198,941,325.00 $ 199,386,918.00 $ 322,198,133.00 $ 215,143,727.15

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

- $ 5,447,682.77 $

(49.23) $ 5,447,682.77 $

49.23 $

-

831,702.12

-

1,820,327.55

(0.45)

1,259,359.08

560,968.92

560,968.47

1,134,090.32

-

11,447,382.83

(0.17)

11,224,628.30

222,754.70

222,754.53

500,000.00 103,436,527.77 103,936,527.77
98,466.68
790,183.67

-

500,000.00

-

500,000.00

-

276,194,417.94

-

277,194,417.94

-

13,929,784.61

-

2,257,564.66

(0.06) (0.06)
(0.39)
(119,532.34)

167,738,385.97 167,738,385.97
12,969,746.86
1,635,364.38

500,000.00 500,000.00 108,456,032.03 109,456,032.03
960,038.14
741,732.62

500,000.00 500,000.00 108,456,031.97 109,456,031.97
960,037.75
622,200.28

-
-
-
60,820.82 83,030.12 143,850.94
-
$ 106,934,821.50 $

-

39,506.00

-

37,800.00

-

77,306.00

-

36,175.04

3,330.96

3,330.96

-

15,339.71

22,460.29

22,460.29

-

51,514.75

25,791.25

25,791.25

-

2,942,398.00

-

1,754,738.69

-

4,697,136.69

-

3,860,063.66

(0.31) (0.31)
(0.34)

2,942,394.11 1,754,637.86 4,697,031.97
3,860,063.66

3.89 101.14 105.03
0.34

3.89 100.83 104.72
-

-

853,926.00

-

60,820.82

-

106,107.12

-

1,020,853.94

-
(0.18) (0.88)
(1.06)

806,589.63
60,820.82 10,261.76
877,672.21

47,336.37
0.18 95,846.24
143,182.79

47,336.37
95,845.36
143,181.73

-

326,028.00

-

326,028.00

-

-

- $ 322,078,548.65 $ (119,584.35) $ 210,087,477.95 $ 112,110,655.05 $ 111,991,070.70

71

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Administrative Services, Department of
Departmental Administration Other Funds
Fleet Management Other Funds
Human Resources Administration Other Funds
Risk Management State Appropriation State General Funds State General Funds - Prior Year State General Funds - Prior Year 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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

-$

-$

-$

2,068.44

831,702.12

(831,702.12)

-

3,012.25

1,134,090.32

(1,134,090.32)

-

228,658.46

500,000.00 103,436,527.77 103,936,527.77
98,466.68
790,183.67

(500,000.00) (103,436,527.77) (103,936,527.77)
(98,466.68)
(790,183.67)

-

-

-

-

-

338,322.31

-

338,322.31

-

266,838.40

-

42,460.00

14,700.61 -
14,700.61
8,292.95 3,113.80 11,406.75
-

-

(14,700.61)

-

-

-

(14,700.61)

-

(8,292.95)

-

(3,113.80)

-

(11,406.75)

-

-

-
447.65 2,772.86 3,220.51
-

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

2,068.44 $

-$

2,068.44 $

2,068.44

-

-

560,968.47

563,980.72

563,980.72

-

563,980.72

-

-

222,754.53

451,412.99

451,412.99

-

451,412.99

-

-

500,000.00

500,000.00

500,000.00

-

-

500,000.00

500,000.00

500,000.00

-

(1,865,524.68)

108,456,031.97

106,928,829.60

106,928,829.60

-

(1,865,524.68)

109,456,031.97

107,928,829.60

107,928,829.60

-

(1,200,000.00)

960,037.75

26,876.15

-

-

-

622,200.28

664,660.28

664,660.28

-
26,876.15
-

500,000.00 500,000.00 106,928,829.60 107,928,829.60
26,876.15
664,660.28

-

-

3,330.96

3,330.96

-

3,330.96

3,330.96

-

-

22,460.29

22,460.29

22,460.29

-

22,460.29

-

-

25,791.25

25,791.25

22,460.29

3,330.96

25,791.25

-

-

3.89

451.54

-

451.54

451.54

-

-

100.83

2,873.69

-

2,873.69

2,873.69

-

-

104.72

3,325.23

-

3,325.23

3,325.23

-

-

-

-

-

-

-

(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, 2014
Administrative Services, Department of
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
Compensation Per General Assembly Resolutions 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 2013
Surplus

-

-

-

60,820.82

(60,820.82)

-

83,030.12

(83,030.12)

-

143,850.94

(143,850.94)

-

-

-

-

Prior Year Adjustments
2,015.66 -
2,015.66
-

Budget Unit Totals

$ 106,960,928.86 $ (106,934,821.50) $

(26,107.36) $

886,596.03

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

47,336.37

49,352.03

49,352.03

-

49,352.03

-

-

-

-

-

-

-

-

-

95,845.36

95,845.36

95,845.36

-

95,845.36

-

-

143,181.73

145,197.39

145,197.39

-

145,197.39

-

-

-

-

-

-

-

$

-

$ (3,065,524.68) $ 111,991,070.70 $ 109,812,142.05 $ 109,776,541.27 $

35,600.78 $ 109,812,142.05

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

$ 107,928,829.60 $
22,460.29 563,980.72 145,197.39 451,412.99 664,660.28
-
$ 109,776,541.27 $

-
-
35,600.78
35,600.78

$ 107,928,829.60
22,460.29 563,980.72 145,197.39 451,412.99 664,660.28
35,600.78
$ 109,812,142.05

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, 2014

Agriculture, Department of
Athens and Tifton Veterinary Laboratories State Appropriation State General Funds
Consumer Protection State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Consumer Protection
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Departmental Administration
Marketing and Promotion State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Marketing and Promotion
Poultry Veterinary Diagnostic Labs State Appropriation State General Funds
Agencies Attached for Administrative Purposes
Payments to Georgia Agricultural Exposition Authority State Appropriation State General Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 2,855,370.00 $ 2,855,370.00 $ 2,855,370.00 $ 2,855,370.00

23,607,081.00
7,128,980.00 1,501,004.00
32,237,065.00

23,607,081.00
6,492,871.00 225,000.00
30,324,952.00

23,607,081.00
9,352,854.00 1,353,492.00
34,313,427.00

23,607,081.00
9,567,531.55 1,432,503.42
34,607,115.97

4,418,249.00
-
4,418,249.00

4,418,249.00
-
4,418,249.00

4,418,249.00
973,716.00 596,740.00
5,988,705.00

4,418,249.00
973,839.83 596,739.22
5,988,828.05

5,624,365.00
35,000.00 1,953,034.00
7,612,399.00

5,624,365.00
411,171.00
6,035,536.00

5,624,365.00
52,046.00 1,145,017.00
6,821,428.00

5,624,365.00
51,919.37 1,139,032.41
6,815,316.78

2,680,399.00

2,680,399.00

2,680,399.00

2,680,399.00

954,918.00

954,918.00

954,918.00

954,918.00

$ 50,758,400.00 $ 47,269,424.00 $ 53,614,247.00 $ 53,901,947.80

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

- $ 2,855,370.00 $

- $ 2,855,370.00 $

-$

-

-
249,728.58 25,594.51
275,323.09

-

23,607,081.00

-

9,817,260.13

-

1,458,097.93

-

34,882,439.06

-
464,406.13 104,605.93
569,012.06

23,437,408.54
9,352,849.83 1,353,489.69
34,143,748.06

169,672.46
4.17 2.31
169,678.94

169,672.46
464,410.30 104,608.24
738,691.00

-

-

4,418,249.00

-

4,390,407.08

27,841.92

27,841.92

-

-

973,839.83

123.83

973,714.80

1.20

125.03

-

-

596,739.22

(0.78)

596,739.22

0.78

-

-

-

5,988,828.05

123.05

5,960,861.10

27,843.90

27,966.95

-
115,488.90
115,488.90

-

5,624,365.00

-

51,919.37

-

1,254,521.31

-

6,930,805.68

-
(126.63) 109,504.31
109,377.68

5,483,536.35
52,044.40 1,145,014.31
6,680,595.06

140,828.65
1.60 2.69
140,832.94

140,828.65
(125.03) 109,507.00
250,210.62

-

-

2,680,399.00

-

2,680,399.00

-

-

-

$

390,811.99 $

-

954,918.00

-

954,918.00

-

-

- $ 54,292,759.79 $

678,512.79 $ 53,275,891.22 $

338,355.78 $ 1,016,868.57

77

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Agriculture, Department of
Athens and Tifton Veterinary Laboratories State Appropriation State General Funds
Consumer Protection State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Consumer Protection
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Departmental Administration
Marketing and Promotion State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Marketing and Promotion
Poultry Veterinary Diagnostic Labs State Appropriation State General Funds
Agencies Attached for Administrative Purposes
Payments to Georgia Agricultural Exposition Authority 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 2013
Surplus

Prior Year Adjustments

$

-$

-$

-$

-

253,044.63
249,728.58 25,594.51
528,367.72

-
(249,728.58) (25,594.51)
(275,323.09)

(253,044.63)
-
(253,044.63)

76,966.51
224,783.29 2,443.04
304,192.84

37,670.63
-
37,670.63

-

(37,670.63)

90,477.01

-

-

(125.03)

-

-

-

-

(37,670.63)

90,351.98

(204,658.85)
115,488.90
(89,169.95)

-
(115,488.90)
(115,488.90)

204,658.85
-
204,658.85

7,863.02
125.03 -
7,988.05

-

-

-

-

-

-

-

-

Budget Unit Totals

$

476,868.40 $ (390,811.99) $

(86,056.41) $

402,532.87

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

-$

-$

-$

-

-

-

169,672.46

246,638.97

-

246,638.97

246,638.97

-

-

464,410.30

689,193.59

689,193.59

-

689,193.59

-

-

104,608.24

107,051.28

107,051.28

-

107,051.28

-

-

738,691.00

1,042,883.84

796,244.87

246,638.97

1,042,883.84

-

-

27,841.92

118,318.93

-

118,318.93

118,318.93

-

-

125.03

-

-

-

-

-

-

-

-

-

-

-

-

27,966.95

118,318.93

-

118,318.93

118,318.93

-

-

140,828.65

148,691.67

-

148,691.67

148,691.67

-

-

(125.03)

0.00

-

-

-

-

109,507.00

109,507.00

109,507.00

-

109,507.00

-

-

250,210.62

258,198.67

109,507.00

148,691.67

258,198.67

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$

-$

- $ 1,016,868.57 $ 1,419,401.44 $

905,751.87 $

513,649.57 $ 1,419,401.44

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

$

689,193.59 $

-$

689,193.59

109,507.00 77,911.68

-

109,507.00

-

77,911.68

29,139.60

-

29,139.60

-

513,649.57

513,649.57

$

905,751.87 $

513,649.57 $ 1,419,401.44

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, 2014

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

$

222,101.00 $

222,101.00 $

222,101.00 $

222,101.00

1,999,605.00 -
1,999,605.00

1,999,605.00 -
1,999,605.00

1,999,605.00 -
1,999,605.00

1,999,605.00 457.52
2,000,062.52

7,048,996.00 -
7,048,996.00

7,048,996.00 -
7,048,996.00

7,048,996.00 -
7,048,996.00

7,048,996.00 1,219.81
7,050,215.81

1,933,113.00

1,933,113.00

1,933,113.00

1,933,113.00

$ 11,203,815.00 $ 11,203,815.00 $ 11,203,815.00 $ 11,205,492.33

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

-$

222,101.00 $

-$

218,293.50 $

3,807.50 $

3,807.50

-

-

1,999,605.00

-

1,933,175.94

66,429.06

66,429.06

-

-

457.52

457.52

-

-

457.52

-

-

2,000,062.52

457.52

1,933,175.94

66,429.06

66,886.58

-

-

7,048,996.00

-

6,734,278.66

314,717.34

314,717.34

-

-

1,219.81

1,219.81

-

-

1,219.81

-

-

7,050,215.81

1,219.81

6,734,278.66

314,717.34

315,937.15

-

-

1,933,113.00

-

1,888,653.07

44,459.93

44,459.93

$

-$

- $ 11,205,492.33 $

1,677.33 $ 10,774,401.17 $

429,413.83 $

431,091.16

81

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

7,667.46 $

-$

(7,667.46) $

74.89

49,242.52 1,304.45
50,546.97

-

(49,242.52)

-

(1,304.45)

-

(50,546.97)

1,892.63 -
1,892.63

45,923.84 2,546.20
48,470.04

-

(45,923.84)

-

(2,546.20)

-

(48,470.04)

7,625.09 -
7,625.09

67,861.34

-

(67,861.34)

680.54

Budget Unit Totals

$

174,545.81 $

- $ (174,545.81) $

10,273.15

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

3,807.50 $

3,882.39 $

-$

3,882.39 $

3,882.39

-

-

66,429.06

68,321.69

-

68,321.69

68,321.69

-

-

457.52

457.52

-

457.52

457.52

-

-

66,886.58

68,779.21

-

68,779.21

68,779.21

-

-

314,717.34

322,342.43

-

322,342.43

322,342.43

-

-

1,219.81

1,219.81

-

1,219.81

1,219.81

-

-

315,937.15

323,562.24

-

323,562.24

323,562.24

-

-

44,459.93

45,140.47

-

45,140.47

45,140.47

$

-$

-$

431,091.16 $

441,364.31 $

-$

441,364.31 $

441,364.31

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

-$

441,364.31 $

441,364.31

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, 2014

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 Itemized 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 Itemized Other Funds
Total Adult Developmental Disabilities Services
Adult Forensic Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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 Itemized Other Funds
Total Adult Mental Health Services
Adult Nursing Home Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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

$ 44,056,612.00
200,000.00 30,722,070.00
2,500,000.00 11,568,720.00
435,203.00
89,482,605.00

$ 44,031,542.00
200,000.00 29,607,511.00
2,500,000.00 11,568,720.00
435,203.00
88,342,976.00

$ 44,031,542.00
400,000.00 35,984,251.00 7,200,000.00 11,568,720.00 2,425,774.00
740,632.00
102,350,919.00

$ 44,031,542.00
392,688.00 35,845,456.51 6,903,580.00 11,121,404.00 1,446,852.75
720,919.50
100,462,442.76

261,567,059.00 10,255,138.00
12,336,582.00 26,144,171.00
30,379,126.00
340,682,076.00

260,802,414.00 10,255,138.00
12,336,582.00 26,144,171.00
26,931,226.00
336,469,531.00

260,802,414.00 10,255,138.00
18,336,582.00 10,644,171.00
400.00 18,582,426.00
318,621,131.00

260,802,414.00 10,255,138.00
17,828,577.13 9,999,986.00
353.33 20,659,309.02
319,545,777.48

79,605,380.00
26,500.00
79,631,880.00

85,005,380.00
26,500.00
85,031,880.00

85,005,380.00
14,500.00 157,050.00
85,176,930.00

85,005,380.00
13,451.06 156,696.81
85,175,527.87

306,451,600.00
6,726,178.00 2,070,420.00
8,038,893.00 2,303,357.00
325,590,448.00

305,987,799.00
6,726,178.00 2,070,420.00
5,938,893.00 2,220,095.00
322,943,385.00

305,987,799.00
6,751,178.00 3,015,420.00 8,500,000.00 5,758,215.00 1,019,285.00
331,031,897.00

305,987,799.00
5,672,891.25 2,969,629.44 8,401,298.00 5,288,648.35 1,009,463.94
329,329,729.98

7,976,686.00
6,330,069.00
14,306,755.00

7,976,686.00
6,330,069.00
14,306,755.00

7,976,686.00
126,000.00 5,130,069.00
13,232,755.00

7,976,686.00
125,730.40 4,822,454.81
12,924,871.21

3,271,577.00
236,074.00 5,928,800.00
9,436,451.00

3,271,577.00
236,074.00 7,878,149.00
11,385,800.00

3,271,577.00
366,074.00 5,780,648.00
9,418,299.00

3,271,577.00
362,308.00 5,233,925.21
8,867,810.21

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

68,765.00 -

68,765.00

- $ 44,031,542.00 $

- $ 43,997,179.62 $

34,362.38 $

-

392,688.00

-

35,845,456.51

-

6,903,580.00

-

11,121,404.00

-

1,515,617.75

-

720,919.50

(7,312.00) (138,794.49) (296,420.00) (447,316.00) (910,156.25)
(19,712.50)

392,688.00 35,845,456.51
6,903,580.00 11,121,404.00
1,446,852.75 720,919.46

7,312.00 138,794.49 296,420.00 447,316.00 978,921.25
19,712.54

-

100,531,207.76

(1,819,711.24)

100,428,080.34

1,922,838.66

34,362.38
68,765.00 0.04
103,127.42

-
19,939.52 -
19,939.52

-

260,802,414.00

-

10,255,138.00

-

17,828,577.13

-

9,999,986.00

-

20,292.85

-

20,659,309.02

-

319,565,717.00

-
(508,004.87) (644,185.00)
19,892.85 2,076,883.02
944,586.00

260,741,507.02 10,255,138.00
17,828,577.13 9,999,986.00 353.33
18,006,380.35
316,831,941.83

60,906.98 -
508,004.87 644,185.00
46.67 576,045.65
1,789,189.17

60,906.98 -
19,939.52 2,652,928.67
2,733,775.17

-

-

85,005,380.00

-

84,891,887.75

113,492.25

113,492.25

-

-

13,451.06

(1,048.94)

13,451.06

1,048.94

-

-

-

156,696.81

(353.19)

156,696.81

353.19

-

-

-

85,175,527.87

(1,402.13)

85,062,035.62

114,894.38

113,492.25

-
255,866.59 -
255,866.59

-

305,987,799.00

-

5,672,891.25

-

2,969,629.44

-

8,401,298.00

-

5,544,514.94

-

1,009,463.94

-

329,585,596.57

-
(1,078,286.75) (45,790.56) (98,702.00)
(213,700.06) (9,821.06)
(1,446,300.43)

305,452,317.05
5,672,891.25 2,969,629.44 8,401,298.00 5,293,648.35 1,003,967.68
328,793,751.77

535,481.95
1,078,286.75 45,790.56 98,702.00
464,566.65 15,317.32
2,238,145.23

535,481.95
250,866.59 5,496.26
791,844.80

-

-

7,976,686.00

-

7,683,154.85

293,531.15

293,531.15

-

-

125,730.40

(269.60)

125,730.40

269.60

-

-

-

4,822,454.81

(307,614.19)

4,822,454.81

307,614.19

-

-

-

12,924,871.21

(307,883.79)

12,631,340.06

601,414.94

293,531.15

-

-

3,271,577.00

-

3,238,145.07

33,431.93

33,431.93

-

-

362,308.00

(3,766.00)

362,308.00

3,766.00

-

-

-

5,233,925.21

(546,722.79)

5,233,925.21

546,722.79

-

-

-

8,867,810.21

(550,488.79)

8,834,378.28

583,920.72

33,431.93

(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, 2014

Behavioral Health and Developmental Disabilities, Department of
Child and Adolescent Developmental Disabilities State Appropriation State General Funds Federal Funds Medical Assistance Program
Total Child and Adolescent Developmental Disabilities
Child and Adolescent Forensic Services State Appropriation State General Funds
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 State Children's Insurance Program Federal Funds Not Itemized 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 Itemized Other Funds
Total Departmental Administration - Behavioral Health
Direct Care Support Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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 Itemized
Total Substance Abuse Prevention

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

8,612,164.00 3,398,692.00 12,010,856.00

8,612,164.00 3,398,692.00 12,010,856.00

8,612,164.00 4,273,692.00 12,885,856.00

8,612,164.00 4,269,069.36 12,881,233.36

5,146,102.00

5,146,102.00

5,146,102.00

5,146,102.00

74,968,576.00
7,437,531.00 2,886,984.00
2,669,781.00
87,962,872.00

66,695,506.00
7,437,531.00 2,886,984.00
2,669,781.00
79,689,802.00

66,695,506.00
7,687,531.00 4,786,984.00 1,600,000.00
589,900.00 3,536,546.00
494,292.00
85,390,759.00

66,695,506.00
6,927,278.37 4,743,487.40 1,502,115.00
587,365.92 3,050,178.62
313,277.16
83,819,208.47

36,747,126.00
4,378,613.00 7,336,971.00
22,133.00
48,484,843.00

36,747,126.00
4,378,613.00 7,336,971.00
22,133.00
48,484,843.00

36,747,126.00
7,916,913.00 -
250,000.00 46,833.00
44,960,872.00

36,747,126.00
7,883,212.99 -
410,229.06 37,179.54
45,077,747.59

116,294,777.00
17,640,071.00
133,934,848.00

110,894,777.00
17,640,071.00
128,534,848.00

110,894,777.00
41,500.00 44,507,799.00
155,444,076.00

110,894,777.00
39,512.56 43,131,072.00
154,065,361.56

233,552.00
10,238,719.00 -
10,472,271.00

233,552.00
9,996,415.00 -
10,229,967.00

233,552.00
13,264,820.00 1,148,170.00
14,646,542.00

233,552.00
12,687,987.88 1,146,678.73
14,068,218.61

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

-
-
278,257.38 278,257.38
97,958.00 97,958.00
11,742.00
11,742.00
-

-

8,612,164.00

-

4,269,069.36

-

12,881,233.36

(4,622.64) (4,622.64)

8,407,710.34 4,269,069.36 12,676,779.70

-

5,146,102.00

-

4,614,280.72

-

66,695,506.00

-

66,399,301.68

-

6,927,278.37

-

4,743,487.40

-

1,502,115.00

-

587,365.92

-

3,328,436.00

-

313,277.16

(760,252.63) (43,496.60) (97,885.00) (2,534.08)
(208,110.00) (181,014.84)

6,927,278.37 4,743,487.40 1,502,115.00
587,365.92 3,254,373.47
313,277.16

-

84,097,465.85

(1,293,293.15)

83,727,199.00

-

36,747,126.00

-

7,883,212.99

-

-

-

508,187.06

-

37,179.54

-

45,175,705.59

-
(33,700.01) -
258,187.06 (9,653.46)
214,833.59

36,628,812.92
7,883,212.99 -
27,179.54
44,539,205.45

-

110,894,777.00

-

51,254.56

-

43,131,072.00

-

154,077,103.56

-
9,754.56 (1,376,727.00)
(1,366,972.44)

110,410,296.99
39,512.56 43,131,072.00
153,580,881.55

-

233,552.00

-

12,687,987.88

-

1,146,678.73

-

14,068,218.61

-
(576,832.12) (1,491.27)
(578,323.39)

223,137.52
12,687,987.88 1,146,678.73
14,057,804.13

204,453.66 4,622.64
209,076.30
531,821.28
296,204.32 760,252.63
43,496.60 97,885.00
2,534.08 282,172.53 181,014.84 1,663,560.00
118,313.08 33,700.01 250,000.00 19,653.46
421,666.55
484,480.01 1,987.44
1,376,727.00 1,863,194.45
10,414.48 576,832.12
1,491.27 588,737.87

204,453.66 -
204,453.66
531,821.28
296,204.32 -
74,062.53 -
370,266.85
118,313.08 -
508,187.06 10,000.00 636,500.14
484,480.01 11,742.00 -
496,222.01
10,414.48 -
10,414.48 (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, 2014

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 Itemized 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

144,153.00
2,677,624.00 -
2,821,777.00

144,153.00
2,677,624.00 -
2,821,777.00

144,153.00
2,624,521.00 11,000.00
2,779,674.00

144,153.00
1,967,900.50 13,421.00
2,125,474.50

645,407.00 -
645,407.00

645,407.00 -
645,407.00

645,407.00 500.00
645,907.00

645,407.00 341.38
645,748.38

$ 1,160,609,191.00 $ 1,146,043,929.00 $ 1,181,731,719.00 $ 1,174,135,253.98

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

-
-
-

-
-

$

732,528.49 $

-

144,153.00

-

1,967,900.50

-

13,421.00

-

2,125,474.50

-
(656,620.50) 2,421.00
(654,199.50)

116,501.70
1,967,900.50 10,500.00
2,094,902.20

27,651.30
656,620.50 500.00
684,771.80

27,651.30
2,921.00
30,572.30

-

645,407.00

-

341.38

-

645,748.38

(158.62)
(158.62)

643,903.42 341.38
644,244.80

1,503.58 158.62
1,662.20

1,503.58 -
1,503.58

- $ 1,174,867,782.47 $ (6,863,936.53) $ 1,168,516,825.45 $ 13,214,893.55 $ 6,350,957.02

89

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 Itemized 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 Itemized Other Funds
Total Adult Developmental Disabilities Services
Adult Forensic Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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 Itemized Other Funds
Total Adult Mental Health Services
Adult Nursing Home Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

466,548.78 $

- $ (466,548.78) $

124,444.56

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

68,765.00

(68,765.00)

-

-

0.01

-

(0.01)

-

535,313.79

(68,765.00)

(466,548.79)

124,444.56

585,804.94 -
19,939.52 -
605,744.46

-
(19,939.52) -
(19,939.52)

(585,804.94) -
-
(585,804.94)

314,590.51 -
-
314,590.51

88,594.30
-
88,594.30

-

(88,594.30)

126,095.80

-

-

-

-

-

-

-

(88,594.30)

126,095.80

1,154,735.96
255,866.59 -
1,410,602.55

-
(255,866.59) -
(255,866.59)

(1,154,735.96)
-
(1,154,735.96)

1,135,721.95
0.01 -
1,135,721.96

140,103.16
-
140,103.16

-

(140,103.16)

-

-

-

-

-

(140,103.16)

68,705.23
-
68,705.23

41,462.94
-
41,462.94

-

(41,462.94)

-

-

-

-

-

-

-

-

(41,462.94)

-

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(66,400.15) $

34,362.38 $

92,406.79 $

-$

92,406.79 $

92,406.79

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

68,765.00

68,765.00

68,765.00

-

68,765.00

-

-

0.04

0.04

-

0.04

0.04

-

(66,400.15)

103,127.42

161,171.83

68,765.00

92,406.83

161,171.83

-

(98,867.48)

60,906.98

276,630.01

-

-

-

-

-

276,630.01

276,630.01

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

19,939.52

19,939.52

19,939.52

-

19,939.52

-

-

2,652,928.67

2,652,928.67

2,652,928.67

-

2,652,928.67

-

(98,867.48)

2,733,775.17

2,949,498.20

2,672,868.19

276,630.01

2,949,498.20

-

(108,514.44)

113,492.25

-

-

-

-

-

-

-

(108,514.44)

113,492.25

131,073.61
-
131,073.61

-

131,073.61

131,073.61

-

-

-

-

-

-

-

131,073.61

131,073.61

-

(452,515.19)

535,481.95

1,218,688.71

-

-

-

-

-

-

-

-

-

-

-

-

-

-

250,866.59

250,866.60

-

-

5,496.26

5,496.26

-

(452,515.19)

791,844.80

1,475,051.57

-
-
250,866.60 -
250,866.60

1,218,688.71
-
5,496.26
1,224,184.97

1,218,688.71
-
250,866.60 5,496.26
1,475,051.57

-

(1,060.59)

293,531.15

361,175.79

-

-

-

-

-

-

-

-

-

(1,060.59)

293,531.15

361,175.79

-

361,175.79

361,175.79

-

-

-

-

-

-

-

361,175.79

361,175.79

-

-

33,431.93

33,431.93

-

33,431.93

33,431.93

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

33,431.93

33,431.93

-

33,431.93

33,431.93

(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, 2014
Behavioral Health and Developmental Disabilities, Department of
Child and Adolescent Developmental Disabilities State Appropriation State General Funds Federal Funds Medical Assistance Program
Total Child and Adolescent Developmental Disabilities
Child and Adolescent Forensic Services State Appropriation State General Funds
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 State Children's Insurance Program Federal Funds Not Itemized 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 Itemized Other Funds
Total Departmental Administration - Behavioral Health
Direct Care Support Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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 Itemized
Total Substance Abuse Prevention

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

47,353.39 -
47,353.39
211,133.06

-

(47,353.39)

-

-

-

(47,353.39)

-

(211,133.06)

587,794.72
278,257.38 -
866,052.10
212,055.80
97,958.00 -
310,013.80
2,082,822.78
11,742.00 -
2,094,564.78

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

(587,794.72)
-
(587,794.72)

-
(97,958.00) -
(97,958.00)

(212,055.80)
-
(212,055.80)

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

(2,082,822.78)
-
(2,082,822.78)

31,657.03
-
31,657.03

-

(31,657.03)

-

-

-

-

-

(31,657.03)

Prior Year Adjustments
422.25 -
422.25
1,818.72
2,847,455.75 -
204,194.85 -
3,051,650.60
250,600.01 -
250,600.01
2,094,004.49 -
2,094,004.49
32,407.95 -
32,407.95

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

204,453.66

204,875.91

-

-

-

-

-

-

204,453.66

204,875.91

-

(1,818.72)

531,821.28

531,821.28

-

204,875.91

204,875.91

-

-

-

-

204,875.91

204,875.91

-

531,821.28

531,821.28

-

(1,905,112.02)

-

-

-

-

-

-

-

-

-

-

-

-

-

(1,905,112.02)

-

(218,331.76)

-

-

-

-

-

-

-

-

-

(218,331.76)

-

(446,340.21)

-

-

-

-

-

(446,340.21)

296,204.32
74,062.53 -
370,266.85
118,313.08
508,187.06 10,000.00
636,500.14
484,480.01
11,742.00 -
496,222.01

1,238,548.05
278,257.38 -
1,516,805.43
150,581.33
508,187.06 10,000.00
668,768.39
2,132,144.29
11,742.00 -
2,143,886.29

-
278,257.38 -
278,257.38
-
508,187.06 10,000.00
518,187.06
-
11,742.00 -
11,742.00

1,238,548.05
-
1,238,548.05
150,581.33
-
150,581.33
2,132,144.29
-
2,132,144.29

1,238,548.05
278,257.38 -
1,516,805.43
150,581.33
508,187.06 10,000.00
668,768.39
2,132,144.29
11,742.00 -
2,143,886.29

-

(32,407.95)

10,414.48

-

-

-

-

-

-

-

(32,407.95)

10,414.48

10,414.48
-
10,414.48

-

10,414.48

10,414.48

-

-

-

-

-

-

-

10,414.48

10,414.48

(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, 2014
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 Itemized 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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

102.47 -
102.47
46,732.15 -
46,732.15 6,429,429.98
3,492,951.95

-

(102.47)

-

-

-

-

-

(102.47)

-
-
(732,528.49)

(46,732.15) -
(46,732.15)
(5,696,901.49)

-

-

Prior Year Adjustments
-
6,056.90 -
6,056.90 7,206,518.98
-

Budget Unit Totals

$ 9,922,381.93 $ (732,528.49) $ (5,696,901.49) $ 7,206,518.98

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

27,651.30

27,651.30

-

27,651.30

27,651.30

-

-

-

-

-

-

-

-

-

2,921.00

2,921.00

2,921.00

-

2,921.00

-

-

30,572.30

30,572.30

2,921.00

27,651.30

30,572.30

-

(6,056.90)

1,503.58

-

-

-

1,503.58 -

-

(6,056.90)

1,503.58

1,503.58

-

(3,337,425.41)

6,350,957.02

10,220,050.59

-
-
3,803,607.23

1,503.58 -
1,503.58
6,416,443.36

1,503.58 -
1,503.58
10,220,050.59

(904,003.07)

-

-

2,588,948.88

2,588,948.88

-

2,588,948.88

$ (904,003.07) $ (3,337,425.41) $ 6,350,957.02 $ 12,808,999.47 $ 6,392,556.11 $ 6,416,443.36 $ 12,808,999.47

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Inventories Other Reserves
Donations-Developmental Disabilities Council Georgia Health Foundation
Rehabilitation Options & Waivers Medicaid Reserve Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 1,137,757.56 $ 2,588,948.88

- $ 1,137,757.56

-

2,588,948.88

2,921.00 10,000.00 85,181.86 2,567,746.81

-

2,921.00

10,000.00

-

85,181.86

2,567,746.81

-

6,416,443.36

6,416,443.36

$ 6,392,556.11 $ 6,416,443.36 $ 12,808,999.47

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, 2014

Community Affairs, Department of
Building Construction State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Building Construction
Coordinated Planning State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Coordinated Planning
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Departmental Administration
Federal Community and Economic Development Programs State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Federal Community and Economic Development Programs
Homeownership Programs Federal Funds Federal Funds Not Itemized Other Funds
Total Homeownership Programs
Local Assistance Grants State Appropriation State General Funds
Regional Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Regional Services
Rental Housing Programs Federal Funds Federal Funds Not Itemized Other Funds
Total Rental Housing Programs

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$

230,652.00 $

230,652.00 $

230,652.00 $

230,652.00

75,116.00 257,804.00

75,116.00 257,804.00

51,295.00 177,665.00

51,294.08 177,649.64

563,572.00

563,572.00

459,612.00

459,595.72

3,630,756.00
126,906.00
3,757,662.00

3,630,756.00
126,906.00
3,757,662.00

3,630,756.00
285,943.00 118,575.00
4,035,274.00

3,630,756.00
285,940.96 118,574.02
4,035,270.98

1,099,912.00
3,216,000.00 2,224,681.00
6,540,593.00

1,099,912.00
3,216,000.00 2,224,681.00
6,540,593.00

1,099,912.00
2,926,456.00 3,085,914.00
7,112,282.00

1,099,912.00
2,919,223.06 3,083,917.85
7,103,052.91

1,532,915.00
52,272,828.00 305,415.00
54,111,158.00

1,532,915.00
52,272,828.00 305,415.00
54,111,158.00

1,532,915.00
42,022,254.00 453,563.00
44,008,732.00

1,532,915.00
41,726,268.42 414,024.37
43,673,207.79

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

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

3,593,485.00 3,721,018.00
7,314,503.00

3,586,630.10 3,720,024.04
7,306,654.14

-

-

-

-

998,972.00
108,000.00 188,650.00
1,295,622.00

998,972.00
108,000.00 188,650.00
1,295,622.00

998,972.00
117,417.00 24,398.00
1,140,787.00

998,972.00
117,416.29 24,397.20
1,140,785.49

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

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

119,693,690.00 3,368,371.00
123,062,061.00

120,031,568.63 3,365,355.39
123,396,924.02

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

-$

230,652.00 $

-$

229,539.92 $

1,112.08 $

1,112.08

-

-

51,294.08

(0.92)

51,294.08

0.92

-

-

-

177,649.64

(15.36)

177,649.64

15.36

-

-

-

459,595.72

(16.28)

458,483.64

1,128.36

1,112.08

-

-

3,630,756.00

-

3,628,484.09

2,271.91

2,271.91

-

-

285,940.96

(2.04)

285,940.96

2.04

-

-

-

118,574.02

(0.98)

118,574.02

0.98

-

-

-

4,035,270.98

(3.02)

4,032,999.07

2,274.93

2,271.91

-

-

1,099,912.00

-

1,099,912.00

-

-

-

-

2,919,223.06

(7,232.94)

2,919,223.06

7,232.94

-

-

-

3,083,917.85

(1,996.15)

3,083,917.85

1,996.15

-

-

-

7,103,052.91

(9,229.09)

7,103,052.91

9,229.09

-

-

-

1,532,915.00

-

1,526,179.91

6,735.09

6,735.09

-

-

41,726,268.42

(295,985.58)

41,726,268.42

295,985.58

-

-

-

414,024.37

(39,538.63)

414,024.37

39,538.63

-

-

-

43,673,207.79

(335,524.21)

43,666,472.70

342,259.30

6,735.09

-

-

3,586,630.10

(6,854.90)

3,586,630.10

6,854.90

-

-

-

3,720,024.04

(993.96)

3,720,024.04

993.96

-

-

-

7,306,654.14

(7,848.86)

7,306,654.14

7,848.86

-

-

-

-

-

-

-

-

-

-

998,972.00

-

991,230.51

7,741.49

7,741.49

-

-

117,416.29

(0.71)

117,416.29

0.71

-

-

-

24,397.20

(0.80)

24,397.20

0.80

-

-

-

1,140,785.49

(1.51)

1,133,044.00

7,743.00

7,741.49

10,805,529.63 -
10,805,529.63

-

130,837,098.26

-

3,365,355.39

-

134,202,453.65

11,143,408.26 (3,015.61)
11,140,392.65

119,693,310.54 3,365,355.39
123,058,665.93

379.46 3,015.61
3,395.07

11,143,787.72 -
11,143,787.72 (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, 2014

Community Affairs, Department of
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 Itemized 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 Itemized Other Funds
Total State Economic Development Program
Agencies Attached for Administrative Purposes
Payments to Georgia Environmental Finance Authority State Appropriation State General Funds
Payments to Georgia Regional Transportation Authority State Appropriation State General Funds
Payments to OneGeorgia Authority State Appropriation State General Funds Other Funds
Total Payments to OneGeorgia Authority
Budget Unit Totals

Original Appropriation

Amended Appropriation

375,887.00 -
375,887.00

375,887.00 -
375,887.00

Final Budget

Funds
Current Year Revenues

375,887.00 -
375,887.00

375,887.00 -
375,887.00

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

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

2,962,892.00
1,734,539.00 561,093.00
5,258,524.00

2,962,892.00
1,734,305.27 551,461.34
5,248,658.61

731,223.00 55,284.00
786,507.00

731,223.00 55,284.00
786,507.00

731,223.00 194,225.00
925,448.00

731,223.00 149,547.89
880,770.89

21,083,407.00
95,000.00 240,587.00
21,418,994.00

31,083,407.00
95,000.00 240,587.00
31,418,994.00

31,083,407.00
87,973.00 252,027.00
31,423,407.00

31,083,407.00
55,534.54 252,025.31
31,390,966.85

298,495.00

298,495.00

298,495.00

298,495.00

11,165,413.00

12,702,174.00

12,702,174.00

12,702,174.00

20,000,000.00 178,902.00
20,178,902.00

60,000,000.00 178,902.00
60,178,902.00

60,000,000.00 18,850.00
60,018,850.00

60,000,000.00 1,179.44
60,001,179.44

$ 250,183,857.00 $ 301,720,618.00 $ 298,136,036.00 $ 298,013,622.84

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

-

-

375,887.00

-

372,748.37

3,138.63

3,138.63

-

-

-

-

-

-

-

-

-

375,887.00

-

372,748.37

3,138.63

3,138.63

-

-

2,962,892.00

-

2,962,892.00

-

-

-

-

1,734,305.27

(233.73)

1,734,305.27

233.73

-

-

-

551,461.34

(9,631.66)

551,461.34

9,631.66

-

-

-

5,248,658.61

(9,865.39)

5,248,658.61

9,865.39

-

-

-

731,223.00

-

731,223.00

-

-

-

-

149,547.89

(44,677.11)

149,547.89

44,677.11

-

-

-

880,770.89

(44,677.11)

880,770.89

44,677.11

-

-

-

31,083,407.00

-

31,079,054.60

4,352.40

4,352.40

-

-

55,534.54

(32,438.46)

55,534.54

32,438.46

-

-

-

252,025.31

(1.69)

252,025.31

1.69

-

-

-

31,390,966.85

(32,440.15)

31,386,614.45

36,792.55

4,352.40

-
-
$ 10,805,529.63 $

-

298,495.00

-

298,495.00

-

-

-

12,702,174.00

-

12,702,174.00

-

-

-

60,000,000.00

-

60,000,000.00

-

-

-

1,179.44

(17,670.56)

1,179.44

17,670.56

-

-

60,001,179.44

(17,670.56)

60,001,179.44

17,670.56

-

- $ 308,819,152.47 $ 10,683,116.47 $ 297,650,013.15 $

486,022.85 $ 11,169,139.32

99

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Community Affairs, Department of
Building Construction State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Building Construction
Coordinated Planning State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Coordinated Planning
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Departmental Administration
Federal Community and Economic Development Programs State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Federal Community and Economic Development Programs
Homeownership Programs Federal Funds Federal Funds Not Itemized Other Funds
Total Homeownership Programs
Local Assistance Grants State Appropriation State General Funds
Regional Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Regional Services
Rental Housing Programs Federal Funds Federal Funds Not Itemized Other Funds
Total Rental Housing Programs

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

1,348.04 $

-$

(1,348.04) $

-

124.61

-

-

-

-

(124.61)

-

1,472.65

-

(1,472.65)

-

4,355.96
-
4,355.96

-

(4,355.96)

6,947.16

-

-

-

-

-

-

-

(4,355.96)

6,947.16

1,409.38
-
1,409.38

-

(1,409.38)

1,209.20

-

-

-

-

-

-

-

(1,409.38)

1,209.20

764.99
-
764.99

-

(764.99)

867.65

-

-

-

-

-

-

-

(764.99)

867.65

-

-

-

-

-

-

-

-

-

-

-

-

2,595.99

-

(2,595.99)

-

1,477.62
-
1,477.62

-

(1,477.62)

-

-

-

-

-

(1,477.62)

443.86
-
443.86

10,805,529.63 -
10,805,529.63

(10,805,529.63) -
(10,805,529.63)

-

1,049,943.93

-

-

-

1,049,943.93

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

1,112.08 $

1,112.08 $

-$

1,112.08 $

1,112.08

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,112.08

1,112.08

-

1,112.08

1,112.08

-

(237.65)

2,271.91

8,981.42

-

-

-

-

-

-

-

-

-

(237.65)

2,271.91

8,981.42

-

8,981.42

8,981.42

-

-

-

-

-

-

-

8,981.42

8,981.42

-

-

-

1,209.20

-

1,209.20

1,209.20

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,209.20

-

1,209.20

1,209.20

-

-

6,735.09

7,602.74

-

7,602.74

7,602.74

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

6,735.09

7,602.74

-

7,602.74

7,602.74

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

7,741.49

8,185.35

-

8,185.35

8,185.35

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

7,741.49

8,185.35

-

8,185.35

8,185.35

-

-

11,143,787.72

12,193,731.65

12,193,731.65

-

12,193,731.65

-

-

-

-

-

-

-

-

-

11,143,787.72

12,193,731.65

12,193,731.65

-

12,193,731.65

(continued)

101

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Community Affairs, Department of
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 Itemized 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 Itemized Other Funds
Total State Economic Development Program

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

2,821.02 494.65
3,315.67
-
84,354.35 107.00
84,461.35
1,810.28 -
1,810.28

-

(2,821.02)

-

(494.65)

-

(3,315.67)

-

-

-

-

-

-

-

-

-

(84,354.35)

-

(107.00)

-

(84,461.35)

-

(1,810.28)

-

-

-

-

-

(1,810.28)

Prior Year Adjustments
-
-
215.40 -
215.40
-

Agencies Attached for Administrative Purposes
Payments to Georgia Environmental Finance Authority State Appropriation State General Funds
Payments to Georgia Regional Transportation Authority State Appropriation State General Funds
Payments to OneGeorgia Authority State Appropriation State General Funds Other Funds
Total Payments to OneGeorgia Authority

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Budget Unit Totals

$ 10,907,193.52 $ (10,805,529.63) $ (101,663.89) $ 1,059,627.20

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

3,138.63

3,138.63

-

3,138.63

3,138.63

-

-

-

-

-

-

-

-

-

3,138.63

3,138.63

-

3,138.63

3,138.63

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

215.40

-

215.40

215.40

-

-

-

-

-

-

-

-

-

-

215.40

-

215.40

215.40

-

-

4,352.40

4,352.40

-

4,352.40

4,352.40

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,352.40

4,352.40

-

4,352.40

4,352.40

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$

-$

(237.65) $ 11,169,139.32 $ 12,228,528.87 $ 12,193,731.65 $

34,797.22 $ 12,228,528.87

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

$ 12,193,731.65 $ -
$ 12,193,731.65 $

34,797.22 34,797.22

$ 12,193,731.65 34,797.22
$ 12,228,528.87

103

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 Itemized American Recovery and Reinvestment Act of 2009 Promote Health Information Technology Medical Assistance Program Other Funds
Total Departmental Administration and Program Support
Georgia Board of Dentistry State Appropriation State General Funds Other Funds
Total Georgia Board of Dentistry
Georgia State Board of Pharmacy State Appropriation State General Funds Other Funds
Total Georgia State Board of Pharmacy
Health Care Access and Improvement State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Federal Funds Not Itemized 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 Itemized 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

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 65,377,496.00
230,916,319.00 23,036,955.00
1,922,629.00
24,286,230.00
345,539,629.00

$ 66,235,163.00
239,974,184.00 23,856,668.00 1,921,233.00
20,846,620.00
352,833,868.00

$ 66,235,163.00
293,817,277.00 24,856,668.00 11,827,659.00
134,629.00 686,408.00 28,442,495.00
426,000,299.00

$ 66,235,163.00
266,164,126.14 24,451,612.43 6,992,055.18
91,989.69 257,988.68 26,565,645.31
390,758,580.43 -

-

725,800.00

725,800.00

725,800.00

-

-

-

17,861.75

-

725,800.00

725,800.00

743,661.75

-

674,200.00

674,200.00

674,200.00

-

-

-

70,677.00

-

674,200.00

674,200.00

744,877.00

6,742,234.00 -
416,250.00 21,132,096.00
-
28,290,580.00

6,742,234.00 -
416,250.00 16,030,301.00
-
23,188,785.00

6,742,234.00 -
5,488,773.00
5,127,667.00 12,826,046.00
-
30,184,720.00

6,742,234.00 -
4,587,371.66
4,985,209.60 12,179,783.08
-
28,494,598.34

6,959,146.00
2,857,495.00 5,439,405.00
100,000.00
15,356,046.00

6,959,146.00
2,857,495.00 5,439,405.00
100,000.00
15,356,046.00

6,959,146.00
2,674,381.00 6,330,795.00 3,580,687.00
19,545,009.00

6,959,146.00
2,224,899.91 4,316,514.82 2,775,504.09
16,276,064.82

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

14,445,532.00 -
290,622,452.00 144,546,032.00 449,614,016.00

14,445,532.00 1,533,069.00
293,193,546.00 144,892,314.00 454,064,461.00

14,445,532.00 -
293,047,062.98 137,696,712.03 445,189,307.01

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

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

$

-$

-

21,938,097.33

21,938,097.33 -

-
-

- $ 66,235,163.00 $

- $ 64,841,293.14 $ 1,393,869.86 $ 1,393,869.86

-

266,164,126.14

(27,653,150.86)

266,164,126.14

27,653,150.86

-

-

24,451,612.43

(405,055.57)

24,451,612.43

405,055.57

-

-

6,992,055.18

(4,835,603.82)

6,992,055.18

4,835,603.82

-

-

91,989.69

(42,639.31)

91,989.69

42,639.31

-

-

257,988.68

(428,419.32)

257,988.68

428,419.32

-

-

48,503,742.64

20,061,247.64

22,960,466.08

5,482,028.92

25,543,276.56

-

412,696,677.76

(13,303,621.24)

385,759,531.34

40,240,767.66

26,937,146.42

-

725,800.00

-

680,848.20

44,951.80

44,951.80

-

17,861.75

17,861.75

-

-

17,861.75

-

743,661.75

17,861.75

680,848.20

44,951.80

62,813.55

-

-

674,200.00

-

530,290.16

143,909.84

143,909.84

-

-

70,677.00

70,677.00

-

-

70,677.00

-

-

744,877.00

70,677.00

530,290.16

143,909.84

214,586.84

-
-
681,005.74
681,005.74

-
-
(681,005.74)
(681,005.74)

6,742,234.00 -
4,587,371.66
4,985,209.60 12,179,783.08
-
28,494,598.34

-
(901,401.34)
(142,457.40) (646,262.92)
-
(1,690,121.66)

6,557,914.94 -
4,587,371.66
4,985,209.60 12,179,783.08
-
28,310,279.28

184,319.06 -
901,401.34
142,457.40 646,262.92
-
1,874,440.72

184,319.06 -
-
-
184,319.06

-
518,820.24
518,820.24

-
681,005.74
681,005.74

6,959,146.00
2,224,899.91 4,316,514.82 3,975,330.07
17,475,890.80

-
(449,481.09) (2,014,280.18)
394,643.07
(2,069,118.20)

6,900,829.75
2,224,899.91 4,316,514.82 2,273,362.49
15,715,606.97

58,316.25
449,481.09 2,014,280.18 1,307,324.51
3,829,402.03

58,316.25
1,701,967.58
1,760,283.83

1,533,069.87
4,560,054.51 6,093,124.38

-

14,445,532.00

-

14,445,532.00

-

1,533,069.87

0.87

1,533,069.00

-

293,047,062.98

(146,483.02)

293,047,062.98

-

142,256,766.54

(2,635,547.46)

136,211,431.62

-

451,282,431.39

(2,782,029.61)

445,237,095.60

146,483.02 8,680,882.38 8,827,365.40

-
0.87
6,045,334.92
6,045,335.79 (continued)

105

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Community Health, Department of
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 Itemized American Recovery and Reinvestment Act of 2009 Medical Assistance Program Other Funds
Total Medicaid: Aged, Blind and Disabled
Medicaid: Low-Income Medicaid State Appropriation State General Funds Tobacco Settlement Funds Hospital Provider Payment Federal Funds Medical Assistance Program Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Medical Assistance Program Other Funds
Total Medicaid: Low-Income Medicaid
PeachCare State Appropriation State General Funds Hospital Provider Payment Federal Funds State Children's Insurance Program Other Funds
Total PeachCare
State Health Benefit Plan Other 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

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

1,394,295,280.00 167,756,401.00 26,178,301.00
-
3,146,691,854.00 2,787,214.00
336,131,620.00
5,073,840,670.00

1,373,561,023.00 167,756,401.00 27,553,566.00
-
3,109,379,322.00 2,787,214.00
329,631,620.00
5,010,669,146.00

1,373,561,023.00 169,521,312.00 25,818,777.00
-
3,425,771,176.00 17,012,397.00
355,011,266.00
5,366,695,951.00

1,373,561,023.00 169,521,312.00 25,818,777.00
-
3,343,827,558.53 12,014,179.05
(1,289,188.81) 338,382,521.17
5,261,836,181.94 -

744,894,439.00 166,193,257.00 213,824,817.00
2,232,445,330.00 -
36,720,780.00
3,394,078,623.00

763,928,125.00 166,642,729.00 225,058,002.00
2,297,445,500.00 -
25,745,163.00
3,478,819,519.00

763,928,125.00 166,642,729.00 210,400,549.00
2,474,665,739.00 3,952,996.00
79,401,000.00 40,408,474.00
3,739,399,612.00

763,928,125.00 166,642,729.00 210,400,549.00
2,403,766,734.69 3,586,603.14
66,645,727.65 26,344,016.18
3,641,314,484.66 -

80,646,555.00 1,671,323.00
260,313,682.00 151,783.00
342,783,343.00

99,952,059.00 1,759,125.00
322,029,978.00 151,783.00
423,892,945.00

99,952,059.00 1,759,125.00
325,140,876.00 211,783.00
427,063,843.00

99,952,059.00 1,759,125.00
314,775,147.43 159,145.08
416,645,476.51

3,232,435,211.00

3,109,440,334.00

3,109,440,334.00

3,139,864,637.62

678,277.00

684,643.00

684,643.00

684,643.00

8,264,543.00

8,238,177.00

8,238,177.00

8,238,177.00

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

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

-
-
-
5,902,413.87
5,902,413.87

-

1,373,561,023.00

-

169,521,312.00

-

25,818,777.00

-

1,372,879,173.13

-

169,521,312.00

-

25,818,777.00

681,849.87 -

-

-

-

-

-

-

3,343,827,558.53

-

12,014,179.05

(81,943,617.47) (4,998,217.95)

3,343,827,558.53 12,014,179.05

81,943,617.47 4,998,217.95

-

(1,289,188.81)

(1,289,188.81)

(1,289,188.81)

1,289,188.81

-

344,284,935.04

(10,726,330.96)

338,373,947.23

16,637,318.77

-

5,267,738,595.81

(98,957,355.19)

5,261,145,758.13

105,550,192.87

681,849.87 -
-
-
5,910,987.81
6,592,837.68

-
-
2,634,038.97
2,634,038.97

-

763,928,125.00

-

166,642,729.00

-

210,400,549.00

-

2,403,766,734.69

-

3,586,603.14

-

66,645,727.65

-

28,978,055.15

-

3,643,948,523.63

-
(70,899,004.31) (366,392.86)
(12,755,272.35) (11,430,418.85)
(95,451,088.37)

757,829,313.79 166,642,729.00 210,400,549.00
2,403,766,734.69 3,586,603.14
66,645,727.65 26,349,068.49
3,635,220,725.76

6,098,811.21 -
70,899,004.31 366,392.86
12,755,272.35 14,059,405.51
104,178,886.24

6,098,811.21 -
-
2,628,986.66
8,727,797.87

23,486.00 23,486.00
217,002,261.09

-

99,952,059.00

-

1,759,125.00

-

95,455,239.54

4,496,819.46

-

1,759,125.00

-

-

314,775,147.43

(10,365,728.57)

314,775,147.43

10,365,728.57

-

182,631.08

(29,151.92)

159,145.08

52,637.92

-

416,668,962.51

(10,394,880.49)

412,148,657.05

14,915,185.95

4,496,819.46 -
23,486.00
4,520,305.46

-

3,356,866,898.71

247,426,564.71

2,770,549,949.44

338,890,384.56

586,316,949.27

-

-

684,643.00

-

521,713.45

162,929.55

162,929.55

-

-

8,238,177.00

-

8,172,181.32

65,995.68

65,995.68

(continued)

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, 2014

Community Health, Department of
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 Medical Assistance Program
Total Physician Workforce, Georgia Board for: Morehouse School of Medicine Grant
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
Georgia Drugs & Narcotics Agency State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Georgia Drugs & Narcotics Agency

Original Appropriation
20,969,911.00
10,933,643.00 505,305.00
11,438,948.00
870,000.00
2,055,432.00
1,993,168.00 100,000.00
2,093,168.00
-

Amended Appropriation
20,969,911.00
10,933,643.00 -
10,933,643.00
890,000.00
2,055,432.00
2,132,909.00 100,000.00
2,232,909.00
1,786,381.00 -
1,786,381.00

Final Budget

Funds
Current Year Revenues

20,969,911.00

20,969,911.00

10,933,643.00 -
10,933,643.00

10,933,643.00 -
10,933,643.00

890,000.00

890,000.00

2,055,432.00
2,132,909.00 400,000.00
2,532,909.00
1,786,381.00 121,168.00 43,665.00
1,951,214.00

2,055,432.00
2,132,909.00 312,969.83
2,445,878.83
1,786,381.00 120,620.72 43,143.26
1,950,144.98

Medical Education Board, State State Appropriation State General Funds
Budget Unit Totals

$ 12,886,220,569.00

$ 12,913,005,755.00

$ 13,622,050,158.00

$ 13,390,035,699.89

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

-

-

20,969,911.00

-

20,969,911.00

-

-

-

-

10,933,643.00

-

10,933,643.00

-

-

-

-

-

-

-

-

-

-

-

10,933,643.00

-

10,933,643.00

-

-

-

-

890,000.00

-

890,000.00

-

-

-

-

2,055,432.00

-

2,055,432.00

-

-

-

-

2,132,909.00

-

2,109,581.66

23,327.34

23,327.34

-

-

312,969.83

(87,030.17)

312,969.83

87,030.17

-

-

-

2,445,878.83

(87,030.17)

2,422,551.49

110,357.51

23,327.34

-

-

1,786,381.00

-

1,642,720.75

143,660.25

143,660.25

-

-

120,620.72

(547.28)

120,620.72

547.28

-

-

504.38

43,647.64

(17.36)

2,171.27

41,493.73

41,476.37

-

504.38

1,950,649.36

(564.64)

1,765,512.74

185,701.26

185,136.62

$ 254,793,247.62 $

504.38

$ 13,644,829,451.89

$ 22,779,293.89

$ 13,003,029,686.93

$ 619,020,471.07

$ 641,799,764.96

109

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 Itemized 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 2013
Surplus

Prior Year Adjustments

$ 29,425,460.11
-
26,529,462.33

$

- $ (29,425,460.11) $

-

-

-

-

-

-

(21,938,097.33)

(4,591,365.00)

2,063,665.75
-
355,524.62

Total Departmental Administration and Program Support
Georgia Board of Dentistry State Appropriation State General Funds Other Funds

55,954,922.44

(21,938,097.33)

(34,016,825.11)

2,419,190.37

-

-

-

-

-

-

-

-

Total Georgia Board of Dentistry
Georgia State Board of Pharmacy State Appropriation State General Funds Other Funds

-

-

-

-

-

-

-

-

-

-

-

-

Total Georgia State Board of Pharmacy
Health Care Access and Improvement State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Federal Funds Not Itemized Other Funds

-
1,165,143.90 -
681,005.74

-

-

-
(681,005.74)

(1,165,143.90) -
-

-
765,247.64 62,717.06 -

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

1,846,149.64
824,995.94 -
518,820.24

(681,005.74)

(1,165,143.90)

-
(518,820.24)

(824,995.94)
-

827,964.70
282,733.93 -

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

1,343,816.18

(518,820.24)

-
1,533,069.87
4,560,054.51

-
(1,533,069.87)
(4,560,054.51)

(824,995.94)
-

282,733.93
(0.87)
-

Total Indigent Care Trust Fund

6,093,124.38

(6,093,124.38)

-

(0.87)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 110

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

- $ (439,071.86) $ 1,393,869.86 $ 3,018,463.75 $

- $ 3,018,463.75 $ 3,018,463.75

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

25,543,276.56

25,898,801.18

25,898,801.18

-

25,898,801.18

-

(439,071.86)

26,937,146.42

28,917,264.93

25,898,801.18

3,018,463.75

28,917,264.93

-

-

44,951.80

44,951.80

-

44,951.80

44,951.80

-

-

17,861.75

17,861.75

17,861.75

-

17,861.75

-

-

62,813.55

62,813.55

17,861.75

44,951.80

62,813.55

-

-

143,909.84

143,909.84

-

143,909.84

143,909.84

-

-

70,677.00

70,677.00

70,677.00

-

70,677.00

-

-

214,586.84

214,586.84

70,677.00

143,909.84

214,586.84

-

(585.21)

184,319.06

948,981.49

-

-

-

62,717.06

-

-

-

-

-

-

-

-

-

-

-

-

-

(585.21)

184,319.06

1,011,698.55

-

948,981.49

948,981.49

-

62,717.06

62,717.06

-

-

-

-

-

-

-

-

-

-

1,011,698.55

1,011,698.55

-

(177,671.80)

58,316.25

163,378.38

-

-

-

-

-

-

-

-

-

-

-

1,701,967.58

1,701,967.58

-

(177,671.80)

1,760,283.83

1,865,345.96

-
262,760.66
262,760.66

163,378.38
1,439,206.92
1,602,585.30

163,378.38
1,701,967.58
1,865,345.96

-

-

-

-

-

-

-

-

-

0.87

-

-

-

-

-

-

-

-

-

-

-

-

-

6,045,334.92

6,045,334.92

6,045,334.92

-

6,045,334.92

-

-

6,045,335.79

6,045,334.92

6,045,334.92

-

6,045,334.92

(continued)

111

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Community Health, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

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 Itemized Medical Assistance Program American Recovery and Reinvestment Act of 2009 Medical Assistance Program Other Funds

88,149,140.18 -
(0.17)
-
5,902,413.87

-
-
-
(5,902,413.87)

(88,149,140.18) -
0.17
-
-

Total Medicaid: Aged, Blind and Disabled

94,051,553.88

(5,902,413.87)

(88,149,140.01)

Prior Year Adjustments
5,229,026.23 -
-
-
(85,483.67)
5,143,542.56

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 Itemized American Recovery and Reinvestment Act of 2009 Medical Assistance Program Other Funds
Total Medicaid: Low-Income Medicaid
PeachCare State Appropriation State General Funds Hospital Provider Payment Federal Funds State Children's Insurance Program Other Funds
Total PeachCare
State Health Benefit Plan Other 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

47,446,642.04 -
(4,558,411.75)
-
2,634,038.97
45,522,269.26

-
-
-
(2,634,038.97)
(2,634,038.97)

(47,446,642.04) -
4,558,411.75
-
-
(42,888,230.29)

(5,231,313.65) -
-
-
(1,045.54)
(5,232,359.19)

5,023,494.21 -

-

(5,023,494.21)

-

-

-

-

-

-

-

-

23,486.00

(23,486.00)

-

-

5,046,980.21

(23,486.00)

(5,023,494.21)

-

217,002,261.09

(217,002,261.09)

-

-

314,999.89 86,680.88

-

(314,999.89)

-

(86,680.88)

(3,833.09) -

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

681,849.87

5,910,876.10

-

5,910,876.10

5,910,876.10

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5,910,987.81

5,825,504.14

5,825,504.14

-

5,825,504.14

-

-

6,592,837.68

11,736,380.24

5,825,504.14

5,910,876.10

11,736,380.24

-

-

6,098,811.21

867,497.56

-

867,497.56

867,497.56

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,628,986.66

2,627,941.12

2,627,941.12

-

2,627,941.12

-

-

8,727,797.87

3,495,438.68

2,627,941.12

867,497.56

3,495,438.68

-

-

4,496,819.46

4,496,819.46

-

4,496,819.46

4,496,819.46

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

23,486.00

23,486.00

23,486.00

-

23,486.00

-

-

4,520,305.46

4,520,305.46

23,486.00

4,496,819.46

4,520,305.46

-

-

586,316,949.27

586,316,949.27

586,316,949.27

-

586,316,949.27

-

-

162,929.55

159,096.46

-

159,096.46

159,096.46

-

-

65,995.68

65,995.68

-

65,995.68

65,995.68

(continued)

113

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Community Health, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

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

0.04
62,903.96 80.00
99,574.20
-

-

(0.04)

-

(62,903.96)

-

(80.00)

-

-

-

(99,574.20)

-

-

Total Georgia Composite Medical Board
Georgia Drugs & Narcotics Agency State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Georgia Drugs & Narcotics Agency
Medical Education Board, State State Appropriation State General Funds Other Funds

99,574.20
-
6,680.15 -

-

(99,574.20)

-

-

-

-

-

-

-

-

-

(6,680.15)

-

-

Total Medical Education Board, State

6,680.15

-

(6,680.15)

Prior Year Adjustments
-
-
-
-
1,317.01 -
1,317.01
-
9.00 -
9.00

Budget Unit Totals

$ 427,431,996.20 $ (254,793,247.62) $ (172,638,748.58) $ 3,438,564.42

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

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

23,327.34

24,644.35

-

24,644.35

24,644.35

-

-

-

-

-

-

-

-

-

23,327.34

24,644.35

-

24,644.35

24,644.35

-

-

143,660.25

143,660.25

-

143,660.25

143,660.25

-

-

-

-

-

-

-

-

-

41,476.37

41,476.37

41,476.37

-

41,476.37

-

-

185,136.62

185,136.62

41,476.37

143,660.25

185,136.62

-

-

-

9.00

-

9.00

9.00

-

-

-

-

-

-

-

-

-

-

9.00

-

9.00

9.00

$

- $ (617,328.87) $ 641,799,764.96 $ 644,621,000.51

627,130,792.41

17,490,208.10 $ 644,621,000.51

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

$ 26,315,062.96 6,045,334.92 8,453,445.26
586,316,949.27
-
$ 627,130,792.41

$

-

-

-

-

17,427,491.04 62,717.06

$ 17,490,208.10

$ 26,315,062.96 6,045,334.92 8,453,445.26
586,316,949.27
17,427,491.04 62,717.06
$ 644,621,000.51

115

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 Itemized Other Funds
Total Departmental Administration
Detention Centers State Appropriation State General Funds Other Funds
Total Detention Centers
Food and Farm Operations State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 6,221,238.00 $ 6,244,414.00 $ 5,744,414.00 $ 5,744,414.00

7,046.00

7,046.00

18,182.00

18,181.30

6,228,284.00

6,251,460.00

5,762,596.00

5,762,595.30

9,596,724.00 4,500,000.00
14,096,724.00

1,096,724.00 -
1,096,724.00

1,096,724.00 -
1,096,724.00

1,096,724.00 -
1,096,724.00

36,171,292.00
70,555.00 -
36,241,847.00

36,171,292.00
70,555.00 -
36,241,847.00

36,171,292.00
479,827.00 1,392,924.00
38,044,043.00

36,171,292.00
479,825.06 2,880,213.75
39,531,330.81

28,908,861.00 450,000.00
29,358,861.00

29,057,504.00 450,000.00
29,507,504.00

29,057,504.00 620,719.00
29,678,223.00

29,057,504.00 620,717.31
29,678,221.31

27,510,613.00
751,721.00 -
28,262,334.00

27,521,151.00
300,000.00 -
27,821,151.00

27,521,151.00
950,984.00 92,090.00
28,564,225.00

27,521,151.00
950,983.93 92,089.62
28,564,224.55

200,205,883.00 390,000.00
200,595,883.00

202,249,867.00 390,000.00
202,639,867.00

202,249,867.00 -
202,249,867.00

202,249,867.00 0.60
202,249,867.60

42,388,820.00 30,000.00
42,418,820.00

42,427,916.00 30,000.00
42,457,916.00

42,427,916.00 346,875.00
42,774,791.00

42,427,916.00 346,872.69
42,774,788.69

-

-

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 116

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

$

-$

- $ 5,744,414.00 $

- $ 5,728,361.63 $

16,052.37 $

16,052.37

-

-

18,181.30

(0.70)

18,181.30

0.70

-

-

-

5,762,595.30

(0.70)

5,746,542.93

16,053.07

16,052.37

-

-

1,096,724.00

-

40,720.00

1,056,004.00

1,056,004.00

-

-

-

-

-

-

-

-

-

1,096,724.00

-

40,720.00

1,056,004.00

1,056,004.00

-
7,938.40
7,938.40

-

36,171,292.00

-

479,825.06

-

2,888,152.15

-

39,539,269.21

-
(1.94) 1,495,228.15
1,495,226.21

36,140,064.77
479,825.06 1,392,921.61
38,012,811.44

31,227.23
1.94 2.39
31,231.56

31,227.23
1,495,230.54
1,526,457.77

-

-

29,057,504.00

-

29,046,840.46

10,663.54

10,663.54

-

-

620,717.31

(1.69)

620,717.31

1.69

-

-

-

29,678,221.31

(1.69)

29,667,557.77

10,665.23

10,663.54

-

-

27,521,151.00

-

27,491,107.43

30,043.57

30,043.57

-

-

950,983.93

(0.07)

950,983.93

0.07

-

-

-

92,089.62

(0.38)

92,089.62

0.38

-

-

-

28,564,224.55

(0.45)

28,534,180.98

30,044.02

30,043.57

-

-

202,249,867.00

-

202,233,728.99

16,138.01

16,138.01

-

-

0.60

0.60

-

-

0.60

-

-

202,249,867.60

0.60

202,233,728.99

16,138.01

16,138.61

-

-

42,427,916.00

-

42,419,545.41

8,370.59

8,370.59

-

-

346,872.69

(2.31)

346,872.69

2.31

-

-

-

42,774,788.69

(2.31)

42,766,418.10

8,372.90

8,370.59

-

-

-

-

-

-

-

(continued)

117

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Corrections, Department of
Private Prisons State Appropriation State General Funds
Probation Supervision State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Probation Supervision
State Prisons State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total State Prisons
Transition Centers State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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

99,350,317.00
10,000.00
99,360,317.00

100,633,496.00
10,000.00
100,643,496.00

101,133,496.00
42,430.00 3,949,460.00
105,125,386.00

101,133,496.00
42,428.39 3,947,752.62
105,123,677.01

518,302,270.00
100,000.00 12,694,603.00
531,096,873.00

520,886,623.00
100,000.00 12,694,603.00
533,681,226.00

520,886,623.00
2,951,468.00 48,650,453.00
572,488,544.00

520,886,623.00
2,951,457.15 48,652,405.53
572,490,485.68

28,275,869.00
-
28,275,869.00 $ 1,150,843,836.00

28,409,214.00
-
28,409,214.00 $ 1,143,658,429.00

28,409,214.00
400,690.00 254,902.00
29,064,806.00 $ 1,189,757,229.00

28,409,214.00
400,689.02 254,901.02
29,064,804.04 $ 1,191,244,742.99

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

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

-

-

134,908,024.00

-

133,811,261.30

1,096,762.70

1,096,762.70

-
1,700.00
1,700.00

-
1,098.28
1,098.28

-

-

-

$

10,736.68 $

-

101,133,496.00

-

42,428.39

-

3,949,452.62

-

105,125,377.01

-
(1.61) (7.38)
(8.99)

101,128,499.64
42,428.39 3,949,452.62
105,120,380.65

4,996.36
1.61 7.38
5,005.35

4,996.36
-
4,996.36

-

520,886,623.00

-

2,951,457.15

-

48,653,503.81

-

572,491,583.96

-
(10.85) 3,050.81
3,039.96

520,850,302.33
2,951,457.15 48,650,373.81
572,452,133.29

36,320.67
10.85 79.19
36,410.71

36,320.67
3,130.00
39,450.67

-

28,409,214.00

-

28,400,213.95

9,000.05

9,000.05

-

400,689.02

(0.98)

400,689.02

0.98

-

-

254,901.02

(0.98)

254,901.02

0.98

-

-

29,064,804.04

(1.96)

29,055,803.99

9,002.01

9,000.05

- $ 1,191,255,479.67 $ 1,498,250.67 $ 1,187,441,539.44 $ 2,315,689.56 $ 3,813,940.23

119

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 Itemized Other Funds
Total Departmental Administration
Detention Centers State Appropriation State General Funds Other Funds
Total Detention Centers
Food and Farm Operations State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

490,860.38 $

-

490,860.38

-$ -
-

(490,860.38) $ -
(490,860.38)

4,153.41 6.38
4,159.79

2,986,493.00 -
2,986,493.00

-

(2,986,493.00)

-

-

-

-

-

(2,986,493.00)

-

546,835.70
7,939.02
554,774.72

-
(7,938.40)
(7,938.40)

(546,835.70)
(0.62)
(546,836.32)

468,451.88
(39,931.50)
428,520.38

78,114.22 -
78,114.22

-

(78,114.22)

44,087.36

-

-

8.66

-

(78,114.22)

44,096.02

94,843.17
3,097.15
97,940.32

-

(94,843.17)

-

-

-

-

-

(3,097.15)

-

-

(97,940.32)

-

640,010.71 -
640,010.71

-

(640,010.71)

116,348.85

-

-

2,103.22

-

(640,010.71)

118,452.07

28,564.93 -
28,564.93

-

(28,564.93)

-

-

-

(28,564.93)

7,857.57 97.61
7,955.18

8,641.78

-

(8,641.78)

850.90

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 120

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

16,052.37 $

20,205.78 $

-$

20,205.78 $

20,205.78

-

-

-

6.38

-

6.38

6.38

-

-

16,052.37

20,212.16

-

20,212.16

20,212.16

-

-

1,056,004.00

1,056,004.00

-

1,056,004.00

1,056,004.00

-

-

-

-

-

-

-

-

-

1,056,004.00

1,056,004.00

-

1,056,004.00

1,056,004.00

-

-

31,227.23

499,679.11

-

499,679.11

499,679.11

-

-

-

-

-

-

-

-

-

1,495,230.54

1,455,299.04

1,443,704.97

11,594.07

1,455,299.04

-

-

1,526,457.77

1,954,978.15

1,443,704.97

511,273.18

1,954,978.15

-

-

10,663.54

54,750.90

-

54,750.90

54,750.90

-

-

-

8.66

-

8.66

8.66

-

-

10,663.54

54,759.56

-

54,759.56

54,759.56

-

-

30,043.57

30,043.57

-

30,043.57

30,043.57

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

30,043.57

30,043.57

-

30,043.57

30,043.57

-

-

16,138.01

132,486.86

-

132,486.86

132,486.86

-

-

0.60

2,103.82

-

2,103.82

2,103.82

-

-

16,138.61

134,590.68

-

134,590.68

134,590.68

-

-

8,370.59

16,228.16

-

16,228.16

16,228.16

-

-

-

97.61

-

97.61

97.61

-

-

8,370.59

16,325.77

-

16,325.77

16,325.77

-

-

-

850.90

-

850.90

850.90

(continued)

121

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Corrections, Department of
Private Prisons State Appropriation State General Funds
Probation Supervision State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Probation Supervision
State Prisons State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total State Prisons
Transition Centers State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Transition Centers
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

213,239.26

-

(213,239.26)

139,068.97 -
1,700.57 140,769.54
637,370.46 -
18,205.37 655,575.83
68,655.60 -
68,655.60 5,963,640.29

-
(1,700.00)
(1,700.00)

(139,068.97)
(0.57)
(139,069.54)

-
(1,098.28)
(1,098.28)

(637,370.46)
(17,107.09)
(654,477.55)

-
(10,736.68)

(68,655.60) -
(68,655.60) (5,952,903.61)

5,761,272.99

-

-

Prior Year Adjustments
3,200.42
155,803.70 -
13,325.51 169,129.21
1,016,741.74 -
94,390.75 1,111,132.49
46,858.48 -
17.51 46,875.99 1,934,372.45
-

Budget Unit Totals

$ 11,724,913.28 $

(10,736.68) $ (5,952,903.61) $ 1,934,372.45

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 122

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

1,096,762.70

1,099,963.12

-

1,099,963.12

1,099,963.12

-

-

4,996.36

160,800.06

-

160,800.06

160,800.06

-

-

-

-

-

-

-

-

-

-

13,325.51

-

13,325.51

13,325.51

-

-

4,996.36

174,125.57

-

174,125.57

174,125.57

-

-

36,320.67

1,053,062.41

-

1,053,062.41

1,053,062.41

-

-

-

-

-

-

-

-

-

3,130.00

97,520.75

3,130.00

94,390.75

97,520.75

-

-

39,450.67

1,150,583.16

3,130.00

1,147,453.16

1,150,583.16

-

-

9,000.05

55,858.53

-

55,858.53

55,858.53

-

-

-

-

-

-

-

-

-

-

17.51

-

17.51

17.51

-

-

9,000.05

55,876.04

-

55,876.04

55,876.04

-

-

3,813,940.23

5,748,312.68

1,446,834.97

4,301,477.71

5,748,312.68

623.80

$

623.80 $

-

-

5,761,896.79

5,761,896.79

-

5,761,896.79

- $ 3,813,940.23 $ 11,510,209.47 $ 7,208,731.76 $ 4,301,477.71 $ 11,510,209.47

Summary of Ending Fund Balance Reserved
Inventories Other Reserves
Inmate Store Fund Insurance Claims Telephone Commission Funds Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 5,761,896.79 $

- $ 5,761,896.79

98,064.35 47,581.42 1,301,189.20

-

98,064.35

-

47,581.42

-

1,301,189.20

-

4,301,477.71

4,301,477.71

$ 7,208,731.76 $ 4,301,477.71 $ 11,510,209.47

123

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Defense, Department of
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Departmental Administration
Military Readiness State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Military Readiness
Youth Educational Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Youth Educational Services
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 1,084,860.00 $ 1,084,860.00 $ 1,084,860.00 $ 1,084,860.00

672,334.00

672,334.00

680,213.00

672,002.86

1,757,194.00

1,757,194.00

1,765,073.00

1,756,862.86

4,756,995.00
63,865,953.00 7,641,586.00
76,264,534.00

4,866,995.00
63,865,953.00 7,641,586.00
76,374,534.00

4,866,995.00
41,498,668.00 6,093,013.00
52,458,676.00

4,866,995.00
40,110,785.25 5,646,762.76
50,624,543.01

3,299,462.00
9,968,000.00 -
13,267,462.00

3,890,712.00
9,968,000.00 -
13,858,712.00

3,890,712.00
10,122,751.00 6,763.00
14,020,226.00

3,890,712.00
9,784,550.75 6,762.21
13,682,024.96

$ 91,289,190.00 $ 91,990,440.00 $ 68,243,975.00 $ 66,063,430.83

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 124

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

$

-$

21,780.26

21,780.26

- $ 1,084,860.00 $

-

693,783.12

-

1,778,643.12

- $ 1,037,307.04 $

13,570.12

675,256.36

13,570.12

1,712,563.40

47,552.96 $ 4,956.64
52,509.60

47,552.96 18,526.76 66,079.72

-
992,216.53 1,184,871.50
2,177,088.03

-

4,866,995.00

-

41,103,001.78

-

6,831,634.26

-

52,801,631.04

-
(395,666.22) 738,621.26
342,955.04

4,855,292.51
40,345,379.04 5,467,311.43
50,667,982.98

11,702.49
1,153,288.96 625,701.57
1,790,693.02

11,702.49
757,622.74 1,364,322.83
2,133,648.06

-
$ 2,198,868.29 $

-

3,890,712.00

-

9,784,550.75

-

6,762.21

-

13,682,024.96

-
(338,200.25) (0.79)
(338,201.04)

3,889,036.56
9,784,550.75 6,762.21
13,680,349.52

1,675.44
338,200.25 0.79
339,876.48

1,675.44
-
1,675.44

- $ 68,262,299.12 $

18,324.12 $ 66,060,895.90 $ 2,183,079.10 $ 2,201,403.22

125

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Defense, Department of
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Departmental Administration
Military Readiness State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Military Readiness
Youth Educational Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Youth Educational Services

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

20,643.76 $

-$

(20,643.76) $

3.85

21,780.26

(21,780.26)

-

-

42,424.02

(21,780.26)

(20,643.76)

3.85

51,170.60
992,216.59 1,184,871.16
2,228,258.35

-
(992,216.53) (1,184,871.50)
(2,177,088.03)

(51,170.60)
(0.06) 0.34
(51,170.32)

20,542.38
-
20,542.38

15,926.64
-
15,926.64

-

(15,926.64)

25,283.89

-

-

-

-

-

-

-

(15,926.64)

25,283.89

Budget Unit Totals

$ 2,286,609.01 $ (2,198,868.29) $

(87,740.72) $

45,830.12

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 126

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

47,552.96 $

47,556.81 $

-$

47,556.81 $

47,556.81

-

-

18,526.76

18,526.76

18,526.76

-

18,526.76

-

-

66,079.72

66,083.57

18,526.76

47,556.81

66,083.57

-

-

11,702.49

32,244.87

-

32,244.87

32,244.87

-

-

757,622.74

757,622.74

757,622.74

-

757,622.74

-

-

1,364,322.83

1,364,322.83

1,363,899.16

423.67

1,364,322.83

-

-

2,133,648.06

2,154,190.44

2,121,521.90

32,668.54

2,154,190.44

-

-

1,675.44

26,959.33

-

26,959.33

26,959.33

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,675.44

26,959.33

-

26,959.33

26,959.33

$

-$

- $ 2,201,403.22 $ 2,247,233.34 $ 2,140,048.66 $

107,184.68 $ 2,247,233.34

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

$

776,149.50 $

203,826.91 1,158,070.65
2,001.60

-

$ 2,140,048.66 $

-$

776,149.50

-

203,826.91

-

1,158,070.65

-

2,001.60

107,184.68

107,184.68

107,184.68 $ 2,247,233.34

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, 2014

Driver Services, Department of
Customer Service Support State Appropriation State General Funds Other Funds
Total Customer Service Support
License Issuance State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total License Issuance
Regulatory Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Regulatory Compliance
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$ 9,214,452.00 $ 9,214,452.00 $ 9,214,452.00 $ 9,214,452.00

500,857.00

500,857.00

500,857.00

500,857.00

9,715,309.00

9,715,309.00

9,715,309.00

9,715,309.00

50,591,523.00
1,827,835.00
52,419,358.00

51,296,423.00
1,827,835.00
53,124,258.00

51,296,423.00
1,055,971.00 2,450,863.00
54,803,257.00

51,296,423.00
1,035,835.74 2,442,319.77
54,774,578.51

856,832.00
515,429.00 1,372,261.00

856,832.00
515,429.00 1,372,261.00

856,832.00
21,805.00 497,753.00 1,376,390.00

856,832.00
21,805.22 497,753.50 1,376,390.72

$ 63,506,928.00 $ 64,211,828.00 $ 65,894,956.00 $ 65,866,278.23

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

$

-$

-

-

-
35,899.04 8,543.20
44,442.24

- $ 9,214,452.00 $

-

500,857.00

-

9,715,309.00

- $ 9,198,101.48 $

-

500,856.95

-

9,698,958.43

16,350.52 $ 0.05
16,350.57

16,350.52 0.05
16,350.57

-

51,296,423.00

-

1,071,734.78

-

2,450,862.97

-

54,819,020.75

-
15,763.78 (0.03)
15,763.75

51,230,749.25
1,055,970.65 2,406,593.57
54,693,313.47

65,673.75
0.35 44,269.43
109,943.53

65,673.75
15,764.13 44,269.40
125,707.28

-
-

$

44,442.24 $

-

856,832.00

-

21,805.22

-

497,753.50

-

1,376,390.72

- $ 65,910,720.47 $

-

846,561.35

0.22

21,805.22

0.50

497,005.52

0.72

1,365,372.09

10,270.65
(0.22) 747.48 11,017.91

10,270.65
747.98 11,018.63

15,764.47 $ 65,757,643.99 $

137,312.01 $

153,076.48

129

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Driver Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

Customer Service Support State Appropriation State General Funds Other Funds
Total Customer Service Support
License Issuance State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total License Issuance

$

2,460.21 $

0.97

2,461.18

-$ -
-

(2,460.21) $ (0.97)
(2,461.18)

19,182.18 -
19,182.18

36,998.67
35,899.04 9,648.59
82,546.30

-
(35,899.04) (8,543.20)
(44,442.24)

(36,998.67)
(1,105.39)
(38,104.06)

2,647.61
306.68
2,954.29

Regulatory Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Regulatory Compliance

1,529.56
1,451.48 2,981.04

-

(1,529.56)

-

-

-

-

-

(1,451.48)

-

-

(2,981.04)

-

Budget Unit Totals

$

87,988.52 $

(44,442.24) $

(43,546.28) $

22,136.47

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 130

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

16,350.52 $

35,532.70 $

-$

35,532.70 $

35,532.70

-

-

0.05

0.05

-

0.05

0.05

-

-

16,350.57

35,532.75

-

35,532.75

35,532.75

-

-

65,673.75

68,321.36

-

68,321.36

68,321.36

-

-

15,764.13

15,764.13

15,764.13

-

15,764.13

-

-

44,269.40

44,576.08

23,037.84

21,538.24

44,576.08

-

-

125,707.28

128,661.57

38,801.97

89,859.60

128,661.57

-

-

10,270.65

10,270.65

-

10,270.65

10,270.65

-

-

-

-

-

-

-

-

-

747.98

747.98

-

747.98

747.98

-

-

11,018.63

11,018.63

-

11,018.63

11,018.63

$

-$

-$

153,076.48 $

175,212.95 $

38,801.97 $

136,410.98 $

175,212.95

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves
Motorcycle Safety Revenue Unreserved, Undesignated
Surplus
Total Ending Fund Balance - June 30

$

15,764.13 $

-$

15,764.13

23,037.84

-

23,037.84

-

136,410.98

136,410.98

$

38,801.97 $

136,410.98 $

175,212.95

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, 2014

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 Itemized
Pre-Kindergarten Program State Appropriation Lottery Proceeds Federal Funds Federal Funds Not Itemized
Total Pre-Kindergarten Program
Quality Initiatives Federal Funds Child Care and Development Block Grant Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Quality Initiatives
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 55,451,852.00
96,773,342.00 78,632,009.00
15,000.00
230,872,203.00

$ 55,451,852.00
96,773,342.00 78,632,009.00
15,000.00
230,872,203.00

$ 55,451,852.00
101,618,070.00 88,313,933.00 19,808.00
245,403,663.00

$ 55,451,852.00
101,618,069.89 88,313,932.04 24,170.58
245,408,024.51

121,997,250.00

122,000,000.00

124,844,565.00

124,881,764.85

312,173,630.00 218,000.00
312,391,630.00

312,173,630.00 162,400.00
312,336,030.00

312,173,630.00 175,000.00
312,348,630.00

306,195,891.00 174,737.50
306,370,628.50

24,000,000.00 3,506,935.00
182,874.00
27,689,809.00

24,000,000.00 300,000.00
846,338.00 125,000.00
25,271,338.00

20,276,859.00 288,338.00
1,070,500.00 125,700.00
21,761,397.00

20,269,852.04 288,337.50
1,070,499.95 125,699.11
21,754,388.60

$ 692,950,892.00 $ 690,479,571.00 $ 704,358,255.00 $ 698,414,806.46

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

$

-$

10.00 -

10.00

- $ 55,451,852.00 $

-

101,618,079.89

-

88,313,932.04

-

24,170.58

-

245,408,034.51

- $ 55,451,851.61 $

9.89 (0.96) 4,362.58

101,618,069.89 88,313,932.04 19,807.89

4,371.51

245,403,661.43

0.39 $
0.11 0.96 0.11
1.57

0.39
10.00 -
4,362.69
4,373.08

-

-

124,881,764.85

37,199.85

124,844,564.85

0.15

37,200.00

262.50 262.50

-

306,195,891.00

-

175,000.00

-

306,370,891.00

(5,977,739.00) -
(5,977,739.00)

305,084,448.45 175,000.00
305,259,448.45

7,089,181.55 -
7,089,181.55

1,111,442.55 -
1,111,442.55

7,006.64 -
-
7,006.64

$

7,279.14 $

-

20,276,858.68

(0.32)

20,276,858.68

0.32

-

-

288,337.50

(0.50)

288,337.50

0.50

-

-

1,070,499.95

(0.05)

1,070,499.95

0.05

-

-

125,699.11

(0.89)

125,699.11

0.89

-

-

21,761,395.24

(1.76)

21,761,395.24

1.76

-

- $ 698,422,085.60 $ (5,936,169.40) $ 697,269,069.97 $ 7,089,185.03 $ 1,153,015.63

133

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 Itemized
Pre-Kindergarten Program State Appropriation Lottery Proceeds Federal Funds Federal Funds Not Itemized
Total Pre-Kindergarten Program
Quality Initiatives Federal Funds Child Care and Development Block Grant Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Quality Initiatives

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

-$

10.00 -
1,151.91

1,161.91

-$
(10.00) -
(10.00)

-$
(1,151.91)
(1,151.91)

600.00
(10.00) -
590.00

-

-

-

-

1,760,693.16 262.50
1,760,955.66

(262.50) (262.50)

(1,760,693.16) -
(1,760,693.16)

362,267.27 -
362,267.27

7,006.64

(7,006.64)

-

-

-

-

-

-

2,074.20

-

-

-

-

(2,074.20)

-

9,080.84

(7,006.64)

(2,074.20)

-

Budget Unit Totals

$ 1,771,198.41 $

(7,279.14) $ (1,763,919.27) $

362,857.27

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 134

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

0.39 $

600.39 $

-$

600.39 $

600.39

-

-

10.00

-

-

-

-

-

-

-

-

-

-

-

-

-

4,362.69

4,362.69

-

4,362.69

4,362.69

-

-

4,373.08

4,963.08

-

4,963.08

4,963.08

-

-

37,200.00

37,200.00

37,200.00

-

37,200.00

-

(58,436.79)

1,111,442.55

1,415,273.03

-

-

-

-

-

(58,436.79)

1,111,442.55

1,415,273.03

-

1,415,273.03

1,415,273.03

-

-

-

-

1,415,273.03

1,415,273.03

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$

-$

(58,436.79) $ 1,153,015.63 $ 1,457,436.11 $

37,200.00 $ 1,420,236.11 $ 1,457,436.11

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

$

37,200.00 $

-$

37,200.00

-

4,963.08

4,963.08

-

1,415,273.03

1,415,273.03

$

37,200.00 $ 1,420,236.11 $ 1,457,436.11

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, 2014

Economic Development, Department of
Business Recruitment and Expansion State Appropriation State General Funds Other Funds
Total Business Recruitment and Expansion
Departmental Administration State Appropriation State General Funds
Film, Video and Music State Appropriation State General Funds
Arts, Georgia Council for the State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Arts, Georgia Council for the
Global Commerce State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Global Commerce
Innovation and Technology State Appropriation State General Funds Tobacco Settlement Funds
Total Innovation and Technology
Small and Minority Business Development State Appropriation State General Funds
Tourism State Appropriation State General Funds Other Funds
Total Tourism
International Relations and Trade State Appropriation State General Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$

-$

-$

-$

-

-

-

-

-

-

-

-

-

4,051,771.00

4,051,771.00

4,051,771.00

4,051,771.00

905,693.00

905,693.00

905,693.00

905,693.00

586,466.00 659,400.00 1,245,866.00

586,466.00 659,400.00 1,245,866.00

586,466.00 1,295,179.00 1,881,645.00

586,466.00 1,182,044.65 1,768,510.65

10,145,635.00
-
10,145,635.00

10,145,635.00
-
10,145,635.00

10,145,635.00
371,636.00 2,879,718.00
13,396,989.00

10,145,635.00
333,530.78 2,879,718.00
13,358,883.78

7,341,711.00 3,191,917.00
10,533,628.00

7,341,711.00 3,102,246.00
10,443,957.00

7,341,711.00 3,102,246.00
10,443,957.00

7,341,711.00 3,102,246.00
10,443,957.00

912,002.00

912,002.00

912,002.00

912,002.00

9,304,026.00 -
9,304,026.00

9,329,026.00 -
9,329,026.00

9,329,026.00 139,015.00
9,468,041.00

9,329,026.00 139,013.92
9,468,039.92

-

-

-

-

$ 37,098,621.00 $ 37,033,950.00 $ 41,060,098.00 $ 40,908,857.35

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

-

-

-

-

1,058.50 1,058.50

-
-
-

-
-

-

-$

-$

-$

-$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4,051,771.00

-

4,051,720.41

50.59

50.59

-

905,693.00

-

905,689.76

3.24

3.24

-

586,466.00

-

1,183,103.15

-

1,769,569.15

(112,075.85) (112,075.85)

586,384.61 1,182,044.65 1,768,429.26

81.39 113,134.35 113,215.74

81.39 1,058.50 1,139.89

-

10,145,635.00

-

333,530.78

-

2,879,718.00

-

13,358,883.78

-
(38,105.22) -
(38,105.22)

10,142,705.85
333,530.78 2,879,638.63
13,355,875.26

2,929.15
38,105.22 79.37
41,113.74

2,929.15
79.37
3,008.52

-

7,341,711.00

-

3,102,246.00

-

10,443,957.00

-

7,341,672.38

-

3,102,246.00

-

10,443,918.38

38.62 -
38.62

38.62 -
38.62

-

912,002.00

-

912,000.91

1.09

1.09

-
-

-

$

1,058.50 $

-

9,329,026.00

-

139,013.92

-

9,468,039.92

(1.08)
(1.08)

9,328,810.63 138,972.50
9,467,783.13

215.37 42.50
257.87

215.37 41.42
256.79

-

-

-

-

-

- $ 40,909,915.85 $ (150,182.15) $ 40,905,417.11 $

154,680.89 $

4,498.74

137

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Economic Development, Department of
Business Recruitment and Expansion State Appropriation State General Funds Other Funds
Total Business Recruitment and Expansion
Departmental Administration State Appropriation State General Funds
Film, Video and Music State Appropriation State General Funds
Arts, Georgia Council for the State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Arts, Georgia Council for the
Global Commerce State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Global Commerce
Innovation and Technology State Appropriation State General Funds Tobacco Settlement Funds
Total Innovation and Technology
Small and Minority Business Development State Appropriation State General Funds
Tourism State Appropriation State General Funds Other Funds
Total Tourism
International Relations and Trade 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 2013
Surplus

Prior Year Adjustments

$

26,252.75 $

-

26,252.75

-$ -
-

(26,252.75) $ -
(26,252.75)

209.96 11,101.89
11,311.85

826.19

-

(826.19)

1,069.96

316.21

-

(316.21)

2,230.20

919.08 1,058.50 1,977.58

(1,058.50) (1,058.50)

(919.08) -
(919.08)

3,528.03 (1,058.50) 2,469.53

2,146.45
1.07
2,147.52

-

(2,146.45)

-

-

-

(1.07)

-

(2,147.52)

187.87
2.00
189.87

474.28 -
474.28

-

(474.28)

29,300.00

-

-

-

-

(474.28)

29,300.00

646.64

-

(646.64)

187.49

9,462.54 -
9,462.54

-

(9,462.54)

4,121.21

-

-

-

-

(9,462.54)

4,121.21

0.83

-

(0.83)

505.00

Budget Unit Totals

$

42,104.54 $

(1,058.50) $

(41,046.04) $

51,385.11

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 138

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

209.96 $

-$

209.96 $

209.96

-

(9,000.00)

-

2,101.89

-

2,101.89

2,101.89

-

(9,000.00)

-

2,311.85

-

2,311.85

2,311.85

-

-

50.59

1,120.55

-

1,120.55

1,120.55

-

-

3.24

2,233.44

-

2,233.44

2,233.44

-

(0.04)

81.39

3,609.38

-

-

1,058.50

-

-

(0.04)

1,139.89

3,609.38

-

3,609.38

3,609.38

-

-

-

-

3,609.38

3,609.38

-

-

2,929.15

3,117.02

-

3,117.02

3,117.02

-

-

-

-

-

-

-

-

-

79.37

81.37

-

81.37

81.37

-

-

3,008.52

3,198.39

-

3,198.39

3,198.39

-

(29,300.00)

-

-

-

(29,300.00)

38.62 -
38.62

38.62 -
38.62

-

38.62

38.62

-

-

-

-

38.62

38.62

-

(187.50)

1.09

1.08

-

1.08

1.08

-

(0.01)

215.37

4,336.57

-

-

41.42

41.42

-

(0.01)

256.79

4,377.99

-

4,336.57

4,336.57

-

41.42

41.42

-

4,377.99

4,377.99

-

(500.00)

-

5.00

-

5.00

5.00

$

-$

(38,987.55) $

4,498.74 $

16,896.30 $

-$

16,896.30 $

16,896.30

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

-$

16,896.30 $

16,896.30

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, 2014

Education, Department of
Agricultural Education State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Agricultural Education
Business and Finance Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Business and Finance Administration
Central Office State Appropriation State General Funds Revenue Shortfall Reserve for K-12 Needs Federal Funds Federal Funds Not Itemized Other Funds
Total Central Office
Charter Schools State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Charter Schools
Communities in Schools State Appropriation State General Funds
Curriculum Development State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Curriculum Development
Federal Programs State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Temporary - ARRA Funds Federal Recovery Funds Not Itemized Other Funds
Total Federal Programs

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 8,005,227.00 $ 8,163,546.00 $ 8,251,546.00 $ 8,251,546.00

-

293,339.00

575,695.00

345,843.29

-

-

1,492,000.00

401,922.20

8,005,227.00

8,456,885.00

10,319,241.00

8,999,311.49

7,106,636.00
137,890.00 149,115.00
7,393,641.00

7,106,636.00
36,212.00 -
7,142,848.00

7,106,636.00
134,330.00 22,342,940.00
29,583,906.00

7,106,636.00
134,329.95 22,342,939.84
29,583,905.79

3,818,439.00 -
21,999,587.00 150,885.00
25,968,911.00

3,818,439.00 -
24,187,822.00 -
28,006,261.00

3,818,439.00 -
24,369,593.00 243,929.00
28,431,961.00

3,818,439.00 -
7,392,489.89 (486,298.70)
10,724,630.19

2,001,290.00 7,001,330.00 9,002,620.00

2,001,290.00 3,100,000.00 5,101,290.00

2,001,290.00 6,946,595.00 8,947,885.00

2,001,290.00 3,917,635.28 5,918,925.28

933,100.00

933,100.00

933,100.00

933,100.00

3,401,648.00
1,099,020.00 619,031.00
5,119,699.00

3,401,648.00
2,630,359.00 -
6,032,007.00

3,401,648.00
3,393,490.00 430,717.00
7,225,855.00

3,401,648.00
1,994,087.48 424,621.09
5,820,356.57

-
1,090,542,035.00
-
1,090,542,035.00

-
954,476,195.00
16,073,654.00 42,883,601.00
-
1,013,433,450.00

-
1,159,955,395.00
200,407,531.00
39,957.00
1,360,402,883.00

-
1,137,126,467.56
173,857,209.90
39,956.57
1,311,023,634.03

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

- $ 8,251,546.00 $

- $ 8,145,796.64 $

105,749.36 $

105,749.36

-

-

345,843.29

(229,851.71)

345,843.29

229,851.71

-

-

-

401,922.20

(1,090,077.80)

401,922.20

1,090,077.80

-

-

-

8,999,311.49

(1,319,929.51)

8,893,562.13

1,425,678.87

105,749.36

-

-

7,106,636.00

-

7,106,187.44

448.56

448.56

-

-

134,329.95

(0.05)

134,329.95

0.05

-

-

-

22,342,939.84

(0.16)

22,342,021.57

918.43

918.27

-

-

29,583,905.79

(0.21)

29,582,538.96

1,367.04

1,366.83

-
730,227.12
730,227.12

-

3,818,439.00

-

-

-

3,818,438.43

0.57

-

-

-

-

7,392,489.89

(16,977,103.11)

7,392,489.89

16,977,103.11

-

243,928.42

(0.58)

124,673.03

119,255.97

-

11,454,857.31

(16,977,103.69)

11,335,601.35

17,096,359.65

0.57 -
119,255.39
119,255.96

-

-

2,001,290.00

-

2,000,453.38

836.62

836.62

-

-

3,917,635.28

(3,028,959.72)

3,917,635.28

3,028,959.72

-

-

-

5,918,925.28

(3,028,959.72)

5,918,088.66

3,029,796.34

836.62

-

-

933,100.00

-

933,100.00

-

-

-
6,094.95
6,094.95

-

3,401,648.00

-

3,379,900.64

21,747.36

-

1,994,087.48

(1,399,402.52)

1,994,087.48

1,399,402.52

-

430,716.04

(0.96)

404,588.23

26,128.77

-

5,826,451.52

(1,399,403.48)

5,778,576.35

1,447,278.65

21,747.36
26,127.81
47,875.17

-

-

-

-

-

-

-

-

-

1,137,126,467.56

(22,828,927.44) 1,137,126,467.56

22,828,927.44

-

-

-

-

-

-

-

-

-

-

173,857,209.90

(26,550,321.10)

173,857,209.90

26,550,321.10

-

-

-

39,956.57

(0.43)

39,956.57

0.43

-

-

-

1,311,023,634.03

(49,379,248.97) 1,311,023,634.03

49,379,248.97

-

(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, 2014

Education, Department of
Severely Emotional Disturbed (SED) State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Severely Emotional Disturbed (SED)
Georgia Virtual School State Appropriation State General Funds Other Funds
Total Georgia Virtual School
Governor's Honors Program State Appropriation State General Funds Other Funds
Total Governor's Honors Program
Information Technology Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Information Technology Services
Non Quality Basic Education Formula Grants State Appropriation State General Funds
Nutrition State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Nutrition
Preschool Handicapped State Appropriation State General Funds
Quality Basic Education Equalization State Appropriation State General Funds
Quality Basic Education Local Five Mill Share State Appropriation State General Funds
Quality Basic Education Program State Appropriation State General Funds Revenue Shortfall Reserve for K-12 Needs
Total Quality Basic Education Program

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

60,103,747.00 7,908,992.00
68,012,739.00

61,195,411.00 8,040,000.00
69,235,411.00

61,195,411.00 11,726,883.00 72,922,294.00

61,195,411.00 11,726,883.00 72,922,294.00

3,068,852.00 1,371,025.00
4,439,877.00

3,768,852.00 2,406,200.00
6,175,052.00

3,768,852.00 5,400,495.00
9,169,347.00

3,768,852.00 5,400,494.83
9,169,346.83

961,934.00 -
961,934.00

577,983.00 -
577,983.00

577,983.00 13,500.00
591,483.00

577,983.00 -
577,983.00

16,027,384.00
101,170.00 -
16,128,554.00

15,327,384.00
1,305,535.00 -
16,632,919.00

15,239,384.00
1,371,954.00 7,204,762.00
23,816,100.00

15,239,384.00
1,023,978.72 6,294,762.06
22,558,124.78

6,754,029.00

7,048,444.00

7,048,444.00

7,048,444.00

22,847,313.00
583,775,828.00 -
606,623,141.00

22,847,313.00
579,943,528.00 -
602,790,841.00

22,847,313.00
714,191,428.00 108,824.00
737,147,565.00

22,847,313.00
653,321,990.67 108,823.14
676,278,126.81

29,176,324.00

29,176,324.00

29,176,324.00

29,176,324.00

474,433,734.00

475,324,155.00

475,324,155.00

475,324,155.00

(1,702,793,044.00) (1,699,496,295.00) (1,699,496,295.00) (1,699,496,295.00)

8,393,652,806.00 -
8,393,652,806.00

8,341,286,539.00 182,958,586.00
8,524,245,125.00

8,341,286,539.00 182,958,586.00
8,524,245,125.00

8,341,286,539.00 182,958,586.00
8,524,245,125.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

-
-
13,499.13 13,499.13
-
-
-
-

-

61,195,411.00

-

11,726,883.00

-

72,922,294.00

-

61,100,000.00

-

11,726,883.00

-

72,826,883.00

95,411.00 -
95,411.00

-

3,768,852.00

-

3,768,852.00

-

-

5,400,494.83

(0.17)

5,400,494.83

0.17

-

9,169,346.83

(0.17)

9,169,346.83

0.17

-

577,983.00

-

13,499.13

-

591,482.13

(0.87)
(0.87)

575,977.35 -
575,977.35

2,005.65 13,500.00
15,505.65

-

15,239,384.00

-

15,239,383.03

-

1,023,978.72

-

6,294,762.06

(347,975.28) (909,999.94)

1,023,978.72 6,294,648.88

-

22,558,124.78

(1,257,975.22)

22,558,010.63

0.97
347,975.28 910,113.12
1,258,089.37

-

7,048,444.00

-

7,048,442.80

1.20

-

22,847,313.00

-

22,847,313.00

-

653,321,990.67

(60,869,437.33)

653,321,990.67

-

108,823.14

(0.86)

38,035.39

-

676,278,126.81

(60,869,438.19)

676,207,339.06

-
60,869,437.33 70,788.61
60,940,225.94

-

29,176,324.00

-

29,176,324.00

-

95,411.00 -
95,411.00
-
2,005.65 13,499.13 15,504.78
0.97 -
113.18 114.15
1.20
70,787.75 70,787.75
-

-

-

475,324,155.00

-

475,324,163.00

(8.00)

(8.00)

-

-

(1,699,496,295.00)

-

(1,699,496,346.00)

51.00

51.00

-

-

8,341,286,539.00

-

8,337,837,108.45

3,449,430.55

3,449,430.55

-

-

182,958,586.00

-

182,958,586.00

-

-

-

-

8,524,245,125.00

-

8,520,795,694.45

3,449,430.55

3,449,430.55

(continued)

143

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Education, Department of
Regional Education Service Agencies (RESAs) State Appropriation State General Funds
School Improvement State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized
Total School Improvement
State Charter School Commission Administration State Appropriation State General Funds Other Funds
State Interagency Transfers State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total State Interagency Transfers
State Schools State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Maternal and Child Health Services Block Grant American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total State Schools
Technology/Career Education State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Technology/Career Education
Testing State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Federal Recovery Funds Not Itemized
Total Testing
Tuition for Multi-handicapped State Appropriation State General Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

8,425,704.00

8,425,704.00

8,425,704.00

8,425,704.00

5,957,474.00 7,759,750.00
13,717,224.00

5,957,474.00 3,441,840.00 1,233,949.00 10,633,263.00

5,957,474.00 7,990,493.00 1,236,808.00 15,184,775.00

5,957,474.00 4,872,347.84
1,508.55 10,831,330.39

519,775.00

2,031,821.00

2,511,278.00

2,511,278.00

8,097,963.00 3,958,342.00 12,056,305.00

8,097,963.00 14,623,115.00 22,721,078.00

8,097,963.00 22,847,100.00 30,945,063.00

8,097,963.00 17,978,978.55 26,076,941.55

24,979,573.00
-
1,423,122.00
26,402,695.00

24,979,573.00
-
957,589.00
25,937,162.00

24,979,573.00
843,850.00 19,630.00
3,000.00 4,754,488.00
30,600,541.00

24,979,573.00
836,038.00 19,630.00
933,495.06
26,768,736.06

15,326,811.00
16,091,979.00 -
31,418,790.00

15,485,130.00
18,751,202.00 -
34,236,332.00

15,485,130.00
19,947,771.00 4,779,024.00
40,211,925.00

15,485,130.00
18,223,692.19 4,779,023.72
38,487,845.91

15,454,204.00
14,139,413.00 -
29,593,617.00

15,454,204.00
17,004,670.00 -
32,458,874.00

15,454,204.00
19,218,028.00 3,912.00
34,676,144.00

15,454,204.00
15,332,576.30 3,911.56
30,790,691.86

1,551,946.00

1,551,946.00

1,551,946.00

1,551,946.00

$ 9,168,041,383.00 $ 9,238,811,980.00 $ 9,789,896,749.00 $ 9,636,251,965.54

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 144

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

-

-

8,425,704.00

-

8,425,689.00

15.00

15.00

-

-

5,957,474.00

-

5,957,412.64

61.36

61.36

-

-

4,872,347.84

(3,118,145.16)

4,872,347.84

3,118,145.16

-

-

-

1,508.55

(1,235,299.45)

1,508.55

1,235,299.45

-

-

-

10,831,330.39

(4,353,444.61)

10,831,269.03

4,353,505.97

61.36

-

-

-

-

-

-

-

-

-

2,511,278.00

-

2,511,277.08

0.92

0.92

-
3,820,992.31 3,820,992.31
-
-
-
$ 4,570,813.51 $

-

8,097,963.00

-

8,097,963.00

-

-

-

17,978,978.55

(4,868,121.45)

17,978,978.55

4,868,121.45

-

-

26,076,941.55

(4,868,121.45)

26,076,941.55

4,868,121.45

-

-

24,979,573.00

-

836,038.00

-

19,630.00

-

-

-

4,754,487.37

-

30,589,728.37

-
(7,812.00) -
(3,000.00) (0.63)
(10,812.63)

24,976,037.12
836,038.00 19,630.00
1,134,391.24
26,966,096.36

3,535.88
7,812.00 -
3,000.00 3,620,096.76
3,634,444.64

3,535.88
-
3,620,096.13
3,623,632.01

-

15,485,130.00

-

15,483,776.93

-

18,223,692.19

(1,724,078.81)

18,223,692.19

-

4,779,023.72

(0.28)

4,779,023.72

-

38,487,845.91

(1,724,079.09)

38,486,492.84

1,353.07
1,724,078.81 0.28
1,725,432.16

1,353.07
-
1,353.07

-

15,454,204.00

-

15,454,203.82

0.18

0.18

-

15,332,576.30

(3,885,451.70)

15,332,576.30

3,885,451.70

-

-

3,911.56

(0.44)

3,911.56

0.44

-

-

30,790,691.86

(3,885,452.14)

30,790,691.68

3,885,452.32

0.18

-

1,551,946.00

-

1,551,946.00

-

-

- $ 9,640,822,779.05 $ (149,073,969.95) $ 9,633,291,340.14 $ 156,605,408.86 $ 7,531,438.91

145

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Education, Department of
Academic Coach Program State Appropriation State General Funds
Agricultural Education State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Agricultural Education
Business and Finance Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Business and Finance Administration
Central Office State Appropriation State General Funds Revenue Shortfall Reserve for K-12 Needs Federal Funds Federal Funds Not Itemized Other Funds
Total Central Office
Charter Schools State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Charter Schools
Communities in Schools State Appropriation State General Funds
Curriculum Development State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Curriculum Development
Federal Programs State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Temporary - ARRA Funds Federal Recovery Funds Not Itemized Other Funds
Total Federal Programs

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

-$

-$

-$

-

$

24,432.83 $

-

24,432.83

-$
-
-

(24,432.83) $
-
(24,432.83)

63,645.27
-
63,645.27

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

99,374.39 -
730,227.12
829,601.51

-
(730,227.12)
(730,227.12)

(99,374.39) -
-
(99,374.39)

112,430.71 1.00
14,258.52
126,690.23

87,776.72 -
87,776.72

-

(87,776.72)

72,849.04

-

-

-

-

(87,776.72)

72,849.04

470,649.96

-

(470,649.96)

-

45,694.08
6,094.95
51,789.03

-
(6,094.95)
(6,094.95)

(45,694.08)
-
(45,694.08)

103,082.17
-
103,082.17

925.36
-
-
925.36

-

(925.36)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(925.36)

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 146

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

-$

-$

-$

-

$

-$

-$

105,749.36 $

169,394.63 $

-$

169,394.63 $

169,394.63

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

105,749.36

169,394.63

-

169,394.63

169,394.63

-

-

448.56

448.56

-

448.56

448.56

-

-

-

-

-

-

-

-

-

918.27

918.27

-

918.27

918.27

-

-

1,366.83

1,366.83

-

1,366.83

1,366.83

-

(40,436.15)

0.57

71,995.13

-

-

-

-

1.00

-

-

-

-

-

-

-

-

119,255.39

133,513.91

109,785.41

-

(40,436.15)

119,255.96

205,510.04

109,785.41

71,995.13 1.00
23,728.50
95,724.63

71,995.13 1.00
133,513.91
205,510.04

-

-

836.62

73,685.66

-

73,685.66

73,685.66

-

-

-

-

-

-

-

-

-

836.62

73,685.66

-

73,685.66

73,685.66

-

-

-

-

-

-

-

-

(49,900.00)

21,747.36

74,929.53

-

-

-

-

-

-

26,127.81

26,127.81

-

(49,900.00)

47,875.17

101,057.34

-
26,127.81
26,127.81

74,929.53
-
74,929.53

74,929.53
26,127.81
101,057.34

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(continued)

147

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Education, Department of
Severely Emotional Disturbed (SED) State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Severely Emotional Disturbed (SED)
Georgia Virtual School State Appropriation State General Funds Other Funds
Total Georgia Virtual School
Governor's Honors Program State Appropriation State General Funds Other Funds
Total Governor's Honors Program
Information Technology Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Information Technology Services
Non Quality Basic Education Formula Grants State Appropriation State General Funds
Nutrition State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Nutrition
Preschool Handicapped State Appropriation State General Funds
Quality Basic Education Equalization State Appropriation State General Funds
Quality Basic Education Local Five Mill Share 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 2013
Surplus

66,007.51 -
66,007.51
11,487.87 6,039.93
17,527.80
555.76 13,499.13 14,054.89
98.03 -
98.03
267,258.00

-
-
(13,499.13) (13,499.13)
-
-

(66,007.51) -
(66,007.51)
(11,487.87) (6,039.93)
(17,527.80)
(555.76) -
(555.76)
(98.03) -
(98.03)
(267,258.00)

1,033.00 -
1,033.00
377,177.66

-

(1,033.00)

-

-

-

-

-

(1,033.00)

-

(377,177.66)

1.00

-

(1.00)

(5.00)

-

5.00

Prior Year Adjustments
199,376.99 -
199,376.99
4,010.00 75,500.08 79,510.08
154.26 -
154.26
-
3,917.82
0.09 -
0.09
391,691.86
-
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 148

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

95,411.00

294,787.99

-

294,787.99

294,787.99

-

-

-

-

-

-

-

-

-

95,411.00

294,787.99

-

294,787.99

294,787.99

-

(4,010.00)

-

-

-

(4,010.00)

-

-

-

75,500.08

-

75,500.08

-

-

-

-

75,500.08

75,500.08

-

75,500.08

75,500.08

-

-

2,005.65

2,159.91

-

2,159.91

2,159.91

-

-

13,499.13

13,499.13

13,499.13

-

13,499.13

-

-

15,504.78

15,659.04

13,499.13

2,159.91

15,659.04

-

-

0.97

0.97

-

0.97

0.97

-

-

-

-

-

-

-

-

-

113.18

113.18

-

113.18

113.18

-

-

114.15

114.15

-

114.15

114.15

-

-

1.20

3,919.02

-

3,919.02

3,919.02

-

-

-

0.09

-

0.09

0.09

-

-

-

-

-

-

-

-

-

70,787.75

70,787.75

70,787.75

-

70,787.75

-

-

70,787.75

70,787.84

70,787.75

0.09

70,787.84

-

-

-

391,691.86

-

391,691.86

391,691.86

-

-

(8.00)

(8.00)

-

(8.00)

(8.00)

-

-

51.00

51.00

-

51.00

51.00

(continued)

149

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Education, Department of
Quality Basic Education Program State Appropriation State General Funds Revenue Shortfall Reserve for K-12 Needs
Total Quality Basic Education Program
Regional Education Service Agencies (RESAs) State Appropriation State General Funds
School Improvement State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized
Total School Improvement
State Charter School Commission Administration State Appropriation State General Funds Other Funds
State Interagency Transfers State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total State Interagency Transfers
State Schools State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Maternal and Child Health Services Block Grant American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total State Schools
Technology/Career Education State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Technology/Career Education

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

1,032,101.41 -
1,032,101.41
15.76

-

(1,032,101.41)

-

-

-

(1,032,101.41)

-

(15.76)

75,202.03 -
75,202.03
341.83 -

-

(75,202.03)

-

-

-

-

-

(75,202.03)

-

(341.83)

-

-

602,348.12 -
602,348.12
5,220.75 -
3,820,992.31 3,826,213.06
432,200.76 -
432,200.76

-
(3,820,992.31) (3,820,992.31)
-

(602,348.12) -
(602,348.12)
(5,220.75) -
(5,220.75)
(432,200.76) -
(432,200.76)

Prior Year Adjustments
12,190.22 -
12,190.22
341.92
21,603.52 -
21,603.52
-
-
73,091.58 -
1,494.16 74,585.74
223,503.70 -
223,503.70

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 150

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

3,449,430.55

3,461,620.77

-

3,461,620.77

3,461,620.77

-

-

-

-

-

-

-

-

-

3,449,430.55

3,461,620.77

-

3,461,620.77

3,461,620.77

-

-

15.00

356.92

-

356.92

356.92

-

-

61.36

21,664.88

-

21,664.88

21,664.88

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

61.36

21,664.88

-

21,664.88

21,664.88

-

-

-

-

-

-

-

-

-

0.92

0.92

-

0.92

0.92

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3,535.88

76,627.46

-

76,627.46

76,627.46

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

3,620,096.13

3,621,590.29

3,608,953.15

12,637.14

3,621,590.29

-

-

3,623,632.01

3,698,217.75

3,608,953.15

89,264.60

3,698,217.75

-

-

1,353.07

224,856.77

-

224,856.77

224,856.77

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,353.07

224,856.77

-

224,856.77

224,856.77

(continued)

151

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Education, Department of
Testing State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Federal Recovery Funds Not Itemized
Total Testing
Tuition for Multi-handicapped State Appropriation State General Funds
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

0.80 -
0.80
74,912.00 8,251,664.07

-

(0.80)

-

-

-

-

-

(0.80)

(4,570,813.51)

(74,912.00) (3,680,850.56)

7,288,837.81

-

-

Prior Year Adjustments
-
1,373,142.91
-

Budget Unit Totals

$ 15,540,501.88 $ (4,570,813.51) $ (3,680,850.56) $ 1,373,142.91

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 152

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

0.18

0.18

-

0.18

0.18

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0.18

0.18

-

0.18

0.18

-
2,131,333.17

(94,346.15)
-

7,531,438.91
-

8,810,235.67
9,420,170.98

3,829,153.25
9,420,170.98

4,981,082.42
-

-
8,810,235.67
9,420,170.98

$ 2,131,333.17 $

(94,346.15) $ 7,531,438.91 $ 18,230,406.65 $ 13,249,324.23 $ 4,981,082.42 $ 18,230,406.65

Summary of Ending Fund Balance

Reserved

Inventories

$ 9,420,170.98 $

- $ 9,420,170.98

Other Reserves

Celtcorp - Bill & Melinda Gates

19,772.50

-

19,772.50

Community Food Distribution

70,787.75

-

70,787.75

Gates Foundation - CCGPS

24,537.10

-

24,537.10

LUA Audit Costs

87,012.91

-

87,012.91

U.S. Senate Youth Program

13,499.13

-

13,499.13

NASBE - Early Child Education Network

3,000.00

-

3,000.00

NASBE - Obesity Prevention

1,590.71

-

1,590.71

Smokey Powell Assistive Technology

Center

3,608,953.15

-

3,608,953.15

Unreserved, Undesignated

Surplus

-

4,981,082.42

4,981,082.42

Total Ending Fund Balance - June 30

13,249,324.23

4,981,082.42

18,230,406.65

153

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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

$ 3,766,735.00 $ 3,857,127.00 $ 3,857,127.00 $ 3,512,483.46

1,891,720.00

1,891,720.00

1,891,720.00

1,891,720.00

27,160,000.00

27,160,000.00

27,160,000.00

27,160,000.00

18,549,083.00

18,747,375.00

18,747,375.00

17,265,485.89

$ 51,367,538.00 $ 51,656,222.00 $ 51,656,222.00 $ 49,829,689.35

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 154

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

$

-$

- $ 3,512,483.46 $ (344,643.54) $ 3,512,483.46 $

344,643.54 $

-

-

-

1,891,720.00

-

1,891,720.00

-

-

-

200.00

$

200.00 $

-

27,160,000.00

-

27,160,000.00

-

-

17,265,685.89

(1,481,689.11)

17,265,485.89

1,481,889.11

- $ 49,829,889.35 $ (1,826,332.65) $ 49,829,689.35 $ 1,826,532.65 $

200.00 200.00

155

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 2013
Surplus

Prior Year Adjustments

$

-$

-$

-$

-

-

-

-

-

200.00

(200.00)

-

-

-

0.01

Budget Unit Totals

$

200.00 $

(200.00) $

-$

0.01

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 156

Other Adjustments

Early Return of Fiscal Year 2014
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

200.01

200.01

-

200.01

$

-$

-$

200.00 $

200.01 $

200.01 $

-$

200.01

Summary of Ending Fund Balance Reserved
Other Reserves Administrative Costs of Retirement Plans $

200.01 $

-$

200.01

157

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Forestry Commission, Georgia
Commission Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Commission Administration
Forest Management State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Forest Management
Forest Protection State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Forest Protection
Tree Seedling Nursery Federal Funds Federal Funds Not Itemized Other Funds
Total Tree Seedling Nursery
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 3,340,579.00 $ 3,340,579.00 $ 3,340,579.00 $ 3,340,579.00

48,800.00 76,288.00

48,800.00 76,288.00

84,524.00 69,852.00

84,517.20 69,850.69

3,465,667.00

3,465,667.00

3,494,955.00

3,494,946.89

2,214,748.00
3,565,275.00 1,077,732.00
6,857,755.00

2,214,748.00
3,553,571.00 1,139,732.00
6,908,051.00

2,214,748.00
3,580,870.00 1,336,214.00
7,131,832.00

2,214,748.00
3,580,846.20 1,336,211.53
7,131,805.73

24,901,192.00
2,246,681.00 4,656,312.00
31,804,185.00

24,901,192.00
2,246,681.00 4,756,312.00
31,904,185.00

24,901,192.00
2,799,269.00 4,820,898.00
32,521,359.00

24,901,192.00
2,736,467.52 4,885,862.56
32,523,522.08

133,717.00 1,073,363.00
1,207,080.00

133,717.00 1,073,363.00
1,207,080.00

255,341.00 974,751.00
1,230,092.00

255,339.59 974,750.10
1,230,089.69

$ 43,334,687.00 $ 43,484,983.00 $ 44,378,238.00 $ 44,380,364.39

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 158

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

$

-$

- $ 3,340,579.00 $

- $ 3,303,400.29 $

37,178.71 $

37,178.71

-

-

84,517.20

(6.80)

84,517.20

6.80

-

-

-

69,850.69

(1.31)

52,898.55

16,953.45

16,952.14

-

-

3,494,946.89

(8.11)

3,440,816.04

54,138.96

54,130.85

-

-

2,214,748.00

-

2,212,837.14

1,910.86

1,910.86

-

-

3,580,846.20

(23.80)

3,580,846.20

23.80

-

-

-

1,336,211.53

(2.47)

1,328,416.54

7,797.46

7,794.99

-

-

7,131,805.73

(26.27)

7,122,099.88

9,732.12

9,705.85

-

-

24,901,192.00

-

24,874,161.43

27,030.57

27,030.57

-

-

2,736,467.52

(62,801.48)

2,736,467.52

62,801.48

-

-

-

4,885,862.56

64,964.56

4,770,939.44

49,958.56

114,923.12

-

-

32,523,522.08

2,163.08

32,381,568.39

139,790.61

141,953.69

-

-

255,339.59

(1.41)

255,339.59

1.41

-

-

-

974,750.10

(0.90)

971,682.07

3,068.93

3,068.03

-

-

1,230,089.69

(2.31)

1,227,021.66

3,070.34

3,068.03

$

-$

- $ 44,380,364.39 $

2,126.39 $ 44,171,505.97 $

206,732.03 $

208,858.42

159

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Forestry Commission, Georgia
Commission Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Commission Administration
Forest Management State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Forest Management
Forest Protection State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Forest Protection
Tree Seedling Nursery Federal Funds Federal Funds Not Itemized Other Funds
Total Tree Seedling Nursery
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

66,351.61 $

-$

(66,351.61) $

-

6,418.16

-

-

-

-

(6,418.16)

-

72,769.77

-

(72,769.77)

-

115,351.04
1,711.63
117,062.67

-

(115,351.04)

-

-

-

(1,711.63)

-

(117,062.67)

1,632.33
-
1,632.33

632,279.58
172,526.35
804,805.93

-

(632,279.58)

-

-

-

(172,526.35)

-

(804,805.93)

1.00
(64,967.25)
(64,966.25)

5,361.63
5,361.63
1,000,000.00

-

-

-

(5,361.63)

-

(5,361.63)

-

(1,000,000.00)

-
-
(63,333.92)

198,119.82

-

-

-

Budget Unit Totals

$ 1,198,119.82 $

- $ (1,000,000.00) $

(63,333.92)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 160

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

37,178.71 $

37,178.71 $

-$

37,178.71 $

37,178.71

-

-

-

-

-

-

-

-

-

16,952.14

16,952.14

-

16,952.14

16,952.14

-

-

-

54,130.85

54,130.85

-

54,130.85

54,130.85

-

(1,632.33)

1,910.86

-

-

-

-

-

7,794.99

-

(1,632.33)

9,705.85

1,910.86
7,794.99
9,705.85

-

1,910.86

1,910.86

-

-

-

-

7,794.99

7,794.99

-

9,705.85

9,705.85

-

(1.00)

27,030.57

27,030.57

-

-

-

-

-

-

114,923.12

49,955.87

-

(1.00)

141,953.69

76,986.44

-

27,030.57

27,030.57

-

-

-

-

49,955.87

49,955.87

-

76,986.44

76,986.44

-

-

-

-

-

-

3,068.03

3,068.03

-

-

3,068.03

3,068.03

-

(1,633.33)

208,858.42

143,891.17

-

-

-

-

3,068.03

3,068.03

-

3,068.03

3,068.03

-

143,891.17

143,891.17

2,364.02

-

-

200,483.84

200,483.84

-

200,483.84

$

2,364.02 $

(1,633.33) $

208,858.42 $

344,375.01 $

200,483.84 $

143,891.17 $

344,375.01

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

$

200,483.84 $

-$

200,483.84

-

143,891.17

143,891.17

$

200,483.84 $

143,891.17 $

344,375.01

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, 2014

Governor, Office of the
Certification State Appropriation State General Funds
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 American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized 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 Itemized 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 Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Children and Families, Governor's Office for

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$

-$

-$

-$

-

15,801,567.00

21,301,567.00

662.00

-

5,939,333.00 100,000.00
6,039,333.00

5,939,333.00 100,000.00
6,039,333.00

5,942,042.00 1,666,909.00
7,608,951.00

5,942,042.00 1,102,055.69
7,044,097.69

7,882,085.00
-
7,882,085.00

7,882,085.00
-
7,882,085.00

7,882,085.00
268,218,664.00 1,044,680.00
277,145,429.00

7,882,085.00
120,644,615.07 1,072,963.72
129,599,663.79

822,742.00
89,558.00 25.00
912,325.00

900,645.00
89,558.00 -
990,203.00

900,645.00
89,558.00 3,473.00
993,676.00

900,645.00
75,537.46 3,448.14
979,630.60

3,144,229.00
-
200,470.00 3,814,350.00 4,401,246.00
-
11,560,295.00

3,144,229.00
-
200,470.00 3,814,350.00 4,401,246.00
-
11,560,295.00

3,144,229.00
2,523,893.00
200,470.00 4,255,731.00 18,553,825.00
889.00 11,976,618.00
40,655,655.00

3,144,229.00
5,165.01
152,232.52 3,040,378.32 15,749,845.23
11,841,600.55
33,933,450.63

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

-$

-$

-$

-$

-$

-

-

-

-

(662.00)

-

662.00

-

-

-

5,942,042.00

-

5,729,713.31

212,328.69

212,328.69

-

-

1,102,055.69

(564,853.31)

1,096,266.42

570,642.58

5,789.27

-

-

7,044,097.69

(564,853.31)

6,825,979.73

782,971.27

218,117.96

-

-

7,882,085.00

-

7,756,658.93

125,426.07

125,426.07

-

-

120,644,615.07

(147,574,048.93)

120,644,615.07

147,574,048.93

-

-

-

1,072,963.72

28,283.72

1,044,679.48

0.52

28,284.24

-

-

129,599,663.79

(147,545,765.21)

129,445,953.48

147,699,475.52

153,710.31

-
2,523,893.52
120,000.00 2,643,893.52

-

900,645.00

-

75,537.46

-

3,448.14

-

979,630.60

-
(14,020.54) (24.86)
(14,045.40)

885,834.13
75,537.46 -
961,371.59

-

3,144,229.00

-

2,740,254.69

-

2,529,058.53

5,165.53

11,418.42

-

152,232.52

(48,237.48)

152,232.52

-

3,040,378.32

(1,215,352.68)

3,040,378.32

-

15,749,845.23

(2,803,979.77)

15,749,845.23

-

-

-

11,961,600.55

(889.00) (15,017.45)

11,887,426.11

-

36,577,344.15

(4,078,310.85)

33,581,555.29

14,810.87 14,020.54
3,473.00 32,304.41
403,974.31 2,512,474.58
48,237.48 1,215,352.68 2,803,979.77
889.00 89,191.89 7,074,099.71

14,810.87 -
3,448.14
18,259.01
403,974.31 2,517,640.11
74,174.44
2,995,788.86 (continued)

163

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Governor, Office of the
Emergency Management Agency, Georgia State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Fund Prior Year Federal Funds Federal Funds Not Itemized Other Funds
Total Emergency Management Agency, Georgia
Equal Opportunity, Georgia Commission on State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Equal Opportunity, Georgia Commission on
Georgia Professional Standards Commission State Appropriation State General Funds Federal Funds Child Care and Development Block Grant Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Georgia Professional Standards Commission
Consumer Protection, Governor's Office of State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Consumer Protection, Governor's Office of
Governor's Office of Workforce Development Federal Funds Federal Funds Not Itemized Other Funds
Total Governor's Office of Workforce Development

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

2,089,213.00 -
29,703,182.00 807,856.00
32,600,251.00

2,089,213.00 -
29,703,182.00 807,856.00
32,600,251.00

9,181,213.00 15,297,264.00 90,350,829.00
870,995.00
115,700,301.00

9,181,213.00 -
49,327,223.86 829,081.93
59,337,518.79

653,584.00
395,550.00 -
1,049,134.00

653,584.00
-
653,584.00

653,584.00
78,755.00 -
732,339.00

653,584.00
78,754.03 329.20
732,667.23

6,122,763.00
411,930.00
500.00
6,535,193.00

6,122,763.00
411,930.00
500.00
6,535,193.00

6,122,763.00
731,407.00 2,041,046.00
2,323,597.00 5,199.00
11,224,012.00

6,122,763.00
505,529.34 1,667,317.33
1,790,728.43 5,208.50
10,091,546.60

5,105,826.00
1,414,753.00
6,520,579.00

4,933,664.00
852,411.00
5,786,075.00

4,933,664.00
1,486,495.00
6,420,159.00

4,933,664.00
1,330,295.41
6,263,959.41

73,361,918.00 -
73,361,918.00

73,361,918.00 -
73,361,918.00

140,841,242.00 547,071.00
141,388,313.00

74,226,868.91 452,267.46
74,679,136.37

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 164

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

15,297,264.61
15,297,264.61
-

-

9,181,213.00

-

3,470,940.06

5,710,272.94

5,710,272.94

-

15,297,264.61

0.61

1,322,460.08

13,974,803.92

13,974,804.53

-

49,327,223.86

(41,023,605.14)

49,327,223.86

41,023,605.14

-

829,081.93

(41,913.07)

824,734.08

46,260.92

4,347.85

-

74,634,783.40

(41,065,517.60)

54,945,358.08

60,754,942.92

19,689,425.32

-

653,584.00

-

78,754.03

-

329.20

-

732,667.23

-
(0.97) 329.20
328.23

649,048.13
78,754.03 -
727,802.16

4,535.87
0.97 -
4,536.84

4,535.87
329.20
4,865.07

6,631.19 6,631.19
3,642.99 1,426,259.58 1,429,902.57
-

-

6,122,763.00

-

6,117,339.90

-

505,529.34

-

1,667,317.33

(225,877.66) (373,728.67)

505,529.34 1,667,317.33

-

1,790,728.43

-

11,839.69

(532,868.57) 6,640.69

1,790,728.43 4,738.79

-

10,098,177.79

(1,125,834.21)

10,085,653.79

5,423.10
225,877.66 373,728.67
532,868.57 460.21
1,138,358.21

-

4,933,664.00

-

4,932,877.41

-

3,642.99

3,642.99

-

-

2,756,554.99

1,270,059.99

1,434,843.74

-

7,693,861.98

1,273,702.98

6,367,721.15

786.59
51,651.26
52,437.85

-

74,226,868.91

(66,614,373.09)

74,226,868.91

66,614,373.09

-

452,267.46

(94,803.54)

447,101.92

99,969.08

-

74,679,136.37

(66,709,176.63)

74,673,970.83

66,714,342.17

5,423.10 -
7,100.90 12,524.00
786.59 3,642.99 1,321,711.25 1,326,140.83
5,165.54 5,165.54 (continued)

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, 2014

Governor, Office of the
Office of the State Inspector General State Appropriation State General Funds Other Funds
Total Office of the State Inspector General
Student Achievement, Office of State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Student Achievement, Office of
Budget Unit Totals

Original Appropriation

Amended Appropriation

565,991.00 -
565,991.00

565,991.00 -
565,991.00

Final Budget

Funds
Current Year Revenues

565,991.00 748.00
566,739.00

565,991.00 748.20
566,739.20

2,857,149.00 -
2,857,149.00

3,241,100.00 -
3,241,100.00

3,241,100.00 150,000.00
12,002,190.00 69,265.00
15,462,555.00

3,241,100.00 -
5,154,586.07 41,840.24
8,437,526.31

$ 165,685,820.00 $ 170,517,595.00 $ 617,898,791.00 $ 331,665,936.62

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

-

-

565,991.00

-

565,893.35

97.65

97.65

-

-

748.20

0.20

-

748.00

748.20

-

-

566,739.20

0.20

565,893.35

845.65

845.85

150,000.00
27,765.75 177,765.75
$ 19,555,457.64 $

-

3,241,100.00

-

3,239,386.39

1,713.61

-

150,000.00

-

150,000.00

-

-

5,154,586.07

(6,847,603.93)

5,154,586.07

6,847,603.93

-

69,605.99

340.99

16,430.07

52,834.93

-

8,615,292.06

(6,847,262.94)

8,560,402.53

6,902,152.47

1,713.61 -
53,175.92
54,889.53

- $ 351,221,394.26 $ (266,677,396.74) $ 326,741,661.98 $ 291,157,129.02 $ 24,479,732.28

167

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Governor, Office of the
Certification State Appropriation State General Funds
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 American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized 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 Itemized 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 Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Children and Families, Governor's Office for

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

193.76 $

-$

(193.76) $

-

-

-

-

-

135,517.65 5,214.28
140,731.93

-

(135,517.65)

-

(5,214.28)

-

(140,731.93)

675.17 -
675.17

11,966.26
5,990.06
17,956.32

-

(11,966.26)

-

-

-

(5,990.06)

-

(17,956.32)

6,824.33
0.08
6,824.41

14,787.17 -
14,787.17
452,034.77 2,523,893.52
126,351.11 3,102,279.40

-
(2,523,893.52)
(120,000.00) (2,643,893.52)

(14,787.17) -
(14,787.17)
(452,034.77) -
(6,351.11) (458,385.88)

4,755.46 -
4,755.46
183,746.39 55,622.17 0.01 7,315.00
246,683.57

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 168

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

-$

-$

-$

-

-

-

-

-

-

-

-

-

-

212,328.69

213,003.86

-

213,003.86

213,003.86

-

-

5,789.27

5,789.27

-

5,789.27

5,789.27

-

-

218,117.96

218,793.13

-

218,793.13

218,793.13

-

-

125,426.07

132,250.40

-

132,250.40

132,250.40

-

-

-

-

-

-

-

-

-

28,284.24

28,284.32

-

28,284.32

28,284.32

-

-

153,710.31

160,534.72

-

160,534.72

160,534.72

-

-

14,810.87

19,566.33

-

19,566.33

19,566.33

-

-

-

-

-

-

-

-

-

3,448.14

3,448.14

-

3,448.14

3,448.14

-

-

18,259.01

23,014.47

-

23,014.47

23,014.47

-

-

403,974.31

587,720.70

587,720.70

-

587,720.70

-

-

2,517,640.11

2,573,262.28

2,573,262.28

-

2,573,262.28

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

0.01

-

0.01

0.01

-

-

-

-

-

-

-

-

-

74,174.44

81,489.44

74,174.44

7,315.00

81,489.44

-

-

2,995,788.86

3,242,472.43

3,235,157.42

7,315.01

3,242,472.43

(continued)

169

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Governor, Office of the
Emergency Management Agency, Georgia State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Fund Prior Year Federal Funds Federal Funds Not Itemized Other Funds
Total Emergency Management Agency, Georgia
Equal Opportunity, Georgia Commission on State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Equal Opportunity, Georgia Commission on

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

16,927.30 15,298,874.61
5,280.11
15,321,082.02

(15,297,264.61)
-
(15,297,264.61)

135.13

-

-

-

337.73

-

472.86

-

(16,927.30) (1,610.00) (5,280.11)
(23,817.41)
(135.13) -
(337.73) (472.86)

Prior Year Adjustments
919.17 969,752.19
(49.22) 970,622.14
519.29 -
519.29

Georgia Professional Standards Commission State Appropriation State General Funds Federal Funds Child Care and Development Block Grant Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Georgia Professional Standards Commission
Consumer Protection, Governor's Office of State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Consumer Protection, Governor's Office of
Governor's Office of Workforce Development Federal Funds Federal Funds Not Itemized Other Funds
Total Governor's Office of Workforce Development

21,530.28 -
7,787.54 29,317.82
5,491.87 3,642.99 1,462,187.57 1,471,322.43
-

(6,631.19) (6,631.19)
(3,642.99) (1,426,259.58) (1,429,902.57)
-

(21,530.28) -
(1,156.35) (22,686.63)
(5,491.87) -
(35,927.99) (41,419.86)
-

9,003.09 -
9,003.09
38,341.55 -
1,830.55 40,172.10
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 170

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

5,710,272.94

5,711,192.11

5,708,932.04

2,260.07

5,711,192.11

-

-

13,974,804.53

14,944,556.72

14,944,556.72

-

14,944,556.72

-

-

-

-

-

-

-

-

-

4,347.85

4,298.63

2,847.71

1,450.92

4,298.63

-

-

19,689,425.32

20,660,047.46

20,656,336.47

3,710.99

20,660,047.46

-

-

4,535.87

5,055.16

-

5,055.16

5,055.16

-

-

-

-

-

-

-

-

-

329.20

329.20

-

329.20

329.20

-

-

4,865.07

5,384.36

-

5,384.36

5,384.36

-

-

5,423.10

14,426.19

-

14,426.19

14,426.19

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

7,100.90

7,100.90

-

7,100.90

7,100.90

-

-

12,524.00

21,527.09

-

21,527.09

21,527.09

-

-

786.59

39,128.14

-

39,128.14

39,128.14

-

-

3,642.99

3,642.99

3,642.99

-

3,642.99

-

-

1,321,711.25

1,323,541.80

1,308,819.17

14,722.63

1,323,541.80

-

-

1,326,140.83

1,366,312.93

1,312,462.16

53,850.77

1,366,312.93

-

-

-

-

-

-

-

-

-

5,165.54

5,165.54

4,873.08

292.46

5,165.54

-

-

5,165.54

5,165.54

4,873.08

292.46

5,165.54

(continued)

171

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Governor, Office of the
Office of the State Inspector General State Appropriation State General Funds Other Funds
Total Office of the State Inspector General

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

21,322.79 -
21,322.79

-

(21,322.79)

-

-

-

(21,322.79)

Prior Year Adjustments
256.80 -
256.80

Student Achievement, Office of State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Student Achievement, Office of

47,524.19 150,000.00
27,765.75
225,289.94

(150,000.00)
(27,765.75)
(177,765.75)

(47,524.19) -
(47,524.19)

2,154.06 -
2,154.06

Budget Unit Totals

$ 20,344,756.44 $ (19,555,457.64) $ (789,298.80) $ 1,281,666.09

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 172

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

97.65

354.45

-

354.45

354.45

-

-

748.20

748.20

-

748.20

748.20

-

-

845.85

1,102.65

-

1,102.65

1,102.65

-

-

1,713.61

3,867.67

-

3,867.67

3,867.67

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

53,175.92

53,175.92

53,175.92

-

53,175.92

-

-

54,889.53

57,043.59

53,175.92

3,867.67

57,043.59

$

-$

- $ 24,479,732.28 $ 25,761,398.37 $ 25,262,005.05 $

499,393.32 $ 25,761,398.37

Summary of Ending Fund Balance

Reserved

Federal Financial Assistance

$

3,642.99 $

Other Reserves

Georgia Emergency Management Agency

20,656,336.47

Governor's Office for Children and Families

3,235,157.42

Governor's Office of Consumer Protection

1,308,819.17

Governor's Office of Workforce Developme

4,873.08

Governor's Office of Student Achievement

53,175.92

Unreserved, Undesignated

Surplus

-

Total Ending Fund Balance - June 30

$ 25,262,005.05 $

-
-
499,393.32
499,393.32

$

3,642.99

20,656,336.47 3,235,157.42 1,308,819.17 4,873.08 53,175.92

499,393.32

$ 25,761,398.37

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, 2014

Human Services, Department of
Adoptions Services State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized Other Funds
Total Adoptions Services
After School Care Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized
Total After School Care
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 Itemized Other Funds
Total Child Care Services
Child Support Services State Appropriation State General Funds Federal Funds Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized 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 CCDF Mandatory & Matching Funds Foster Care Title IV-E Medical Assistance Program Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized Other Funds
Total Child Welfare Services
Child Welfare Services - Special Project Federal Funds Temporary Assistance for Needy Families Block Grant

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 34,230,598.00
16,400,000.00 37,049,931.00
46,500.00
87,727,029.00

$ 34,230,598.00
16,400,000.00 38,773,422.00
46,500.00
89,450,520.00

$ 34,230,598.00
14,063,433.00 39,357,846.00
47,124.00
87,699,001.00

$ 34,230,598.00
14,053,432.64 39,351,665.65
69,750.00
87,705,446.29

15,500,000.00 191,720.00
15,691,720.00

15,500,000.00 -
15,500,000.00

15,459,929.00 5,676.00
15,465,605.00

15,409,928.28 5,675.24
15,415,603.52

1,542,554.00 619,263.00
2,161,817.00

1,542,554.00 619,263.00
2,161,817.00

1,542,554.00 533,394.00
2,075,948.00

1,542,554.00 533,392.91
2,075,946.91

-
9,082,178.00 -
9,082,178.00

-
9,777,346.00
-
9,777,346.00

-
9,058,462.00 8,910,721.00
-
17,969,183.00

-
9,058,462.00 8,910,717.36
-
17,969,179.36

24,384,404.00
120,000.00 -
69,815,478.00 3,237,260.00
97,557,142.00

25,636,310.00
120,000.00 -
72,245,647.00 3,237,260.00
101,239,217.00

25,636,310.00
182,649.00 1,375,373.00 67,291,111.00 3,379,264.00
97,864,707.00

25,636,310.00
33,881.63 1,375,372.23 67,068,896.91 3,379,263.19
97,493,723.96

93,972,766.00
-
189,956.00 29,203,771.00
159,050.00 9,089,845.00 80,600,000.00 28,676,636.00 8,612,489.00
250,504,513.00

97,504,435.00
-
200,835.00 26,632,970.00
279,728.00 7,634,795.00 84,350,000.00 26,538,029.00 8,612,490.00
251,753,282.00

97,504,435.00
138,241.00
28,196,391.00
162,025.00 7,634,795.00 83,474,288.00 26,079,773.00 8,950,133.00
252,140,081.00

97,504,435.00
-
28,196,343.07
162,017.43 7,634,794.97 81,584,158.97 24,935,924.16 7,076,805.46
247,094,479.06

250,000.00

250,000.00

250,000.00

250,000.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

6,310.86

6,310.86

- $ 34,230,598.00 $

-

14,053,432.64

-

39,351,665.65

-

76,060.86

-

87,711,757.15

- $ 34,221,858.17 $

(10,000.36) (6,180.35) 28,936.86

14,053,432.64 39,351,665.65
44,444.14

12,756.15

87,671,400.60

8,739.83 $
10,000.36 6,180.35 2,679.86
27,600.40

8,739.83
31,616.72
40,356.55

-

-

15,409,928.28

(50,000.72)

15,409,928.28

50,000.72

-

-

-

5,675.24

(0.76)

5,675.24

0.76

-

-

-

15,415,603.52

(50,001.48)

15,415,603.52

50,001.48

-

-

-

1,542,554.00

-

1,542,026.00

528.00

528.00

-

-

533,392.91

(1.09)

533,392.91

1.09

-

-

-

2,075,946.91

(1.09)

2,075,418.91

529.09

528.00

-
15,044.34
15,044.34

-

-

-

9,058,462.00

-

8,910,717.36

-

15,044.34

-

17,984,223.70

-
(3.64) 15,044.34
15,040.70

-
9,058,462.00 8,910,717.36
-
17,969,179.36

-

-

-

-

3.64

-

-

15,044.34

3.64

15,044.34

-

-

25,636,310.00

-

25,635,710.00

600.00

600.00

-

-

33,881.63

(148,767.37)

33,881.63

148,767.37

-

-

-

1,375,372.23

(0.77)

1,375,372.23

0.77

-

-

-

67,068,896.91

(222,214.09)

67,068,896.91

222,214.09

-

-

-

3,379,263.19

(0.81)

3,379,263.02

0.98

0.17

-

-

97,493,723.96

(370,983.04)

97,493,123.79

371,583.21

600.17

-
138,242.38
1,336,929.04
1,475,171.42

-
-
1,091,149.88
1,091,149.88

97,504,435.00
138,242.38
28,196,343.07
162,017.43 7,634,794.97 81,584,158.97 24,935,924.16 9,504,884.38
249,660,800.36

-
1.38
(47.93)
(7.57) (0.03) (1,890,129.03) (1,143,848.84) 554,751.38
(2,479,280.64)

97,339,173.14
138,241.00
28,196,343.07
162,017.43 7,634,794.97 81,584,158.97 24,935,924.16 8,754,079.41
248,744,732.15

165,261.86
-
47.93
7.57 0.03 1,890,129.03 1,143,848.84 196,053.59
3,395,348.85

165,261.86
1.38
750,804.97
916,068.21

-

-

250,000.00

-

250,000.00

-

-

(continued)

175

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Human Services, Department of 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 CCDF Mandatory & Matching Funds Child Care and Development Block Grant 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 Itemized Other Funds
Total Departmental Administration
Elder Abuse Investigations and Prevention State Appropriation State General Funds Federal Funds Medical Assistance Program Social Services Block Grant Federal Funds Not Itemized Other Funds
Total Elder Abuse Investigations and Prevention
Elder Community Living Services State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Social Services Block Grant Federal Funds Not Itemized 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 Itemized
Total Elder Support Services
Energy Assistance Federal Funds Low-Income Home Energy Assistance Other Funds
Total Energy Assistance

Original Appropriation

Amended Appropriation

15,884,951.00

16,110,137.00

Final Budget

Funds
Current Year Revenues

16,169,426.00

16,169,416.29

31,679,621.00
-
1,118,705.00 209,161.00 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
94,009,533.00

31,679,621.00
-
412,658.00 209,161.00 102,444.00 5,792,348.00 220,468.00 4,772,224.00 2,539,375.00 11,195,249.00 21,505,102.00 15,288,067.00
93,716,717.00

31,679,621.00
50,000.00
165,274.00 4,450,611.00 175,044.00 7,860,875.00 1,811,553.00 10,652,902.00 32,395,809.00 14,112,146.00
103,353,835.00

31,679,621.00
-
165,274.00 3,954,356.53 175,044.00 6,807,615.26 1,811,553.00 10,426,819.87 27,697,358.50 14,055,100.94
96,772,743.10

14,218,149.00
500,000.00 2,279,539.00
793,894.00 -
17,791,582.00

14,218,149.00
500,000.00 2,279,539.00
793,894.00 -
17,791,582.00

14,218,149.00
2,855,772.00
757,736.00 119,173.00
17,950,830.00

14,218,149.00
2,845,754.37
757,733.57 83,673.04
17,905,309.98

65,286,068.00 6,191,806.00
13,765,259.00 3,761,430.00
23,890,113.00 -
112,894,676.00

65,286,068.00 6,191,806.00
13,765,259.00 3,761,430.00
23,890,113.00 -
112,894,676.00

65,286,068.00 6,191,806.00
13,765,259.00 4,961,176.00 27,245,390.00
69,177.00
117,518,876.00

65,286,068.00 6,191,806.00
12,972,752.43 4,961,174.61 27,216,978.07
69,177.67
116,697,956.78

2,854,249.00 -
5,866,268.00
8,720,517.00

2,854,249.00 -
5,866,268.00
8,720,517.00

2,854,249.00 -
2,768,461.00 7,125,569.00
12,748,279.00

2,854,249.00 -
2,768,377.86 7,124,051.21
12,746,678.07

51,201,001.00 -
51,201,001.00

55,320,027.00 -
55,320,027.00

67,695,532.00 832,013.00
68,527,545.00

67,689,347.19 627,039.55
68,316,386.74

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 176

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

-

-

16,169,416.29

(9.71)

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

16,169,416.29

9.71

-

-
50,000.00
2,885,080.89 1,719,747.87
4,654,828.76

-
-
10,064,953.58 -
10,064,953.58

31,679,621.00
50,000.00
165,274.00 3,954,356.53 175,044.00 6,807,615.26 1,811,553.00 10,426,819.87 40,647,392.97 15,774,848.81
111,492,525.44

-
-
(496,254.47) (1,053,259.74) (226,082.13) 8,251,583.97 1,662,702.81
8,138,690.44

31,678,063.99
-
165,274.00 3,954,356.53 175,044.00 6,807,615.26 1,811,553.00 10,426,819.87 28,652,407.66 13,902,247.03
97,573,381.34

-
35,498.52
35,498.52

-

14,218,149.00

-

-

-

2,845,754.37

-

757,733.57

-

119,171.56

-

17,940,808.50

-
(10,017.63)
(2.43) (1.44)
(10,021.50)

14,218,116.55
2,845,754.37
757,733.57 119,171.56
17,940,776.05

-
971.38
971.38

-

65,286,068.00

-

6,191,806.00

-

12,972,752.43

-

4,961,174.61

-

27,216,978.07

-

70,149.05

-

116,698,928.16

-
(792,506.57) (1.39)
(28,411.93) 972.05
(819,947.84)

65,278,435.60 6,191,805.52
12,972,752.43 4,961,174.61 27,216,978.07
63,738.00
116,684,884.23

-

-

2,854,249.00

-

2,839,698.38

-

-

-

-

-

-

-

2,768,377.86

(83.14)

2,768,377.86

-

-

7,124,051.21

(1,517.79)

7,124,051.21

-

-

12,746,678.07

(1,600.93)

12,732,127.45

697,920.53
697,920.53

-

67,689,347.19

-

1,324,960.08

-

69,014,307.27

(6,184.81) 492,947.08
486,762.27

67,689,347.19 831,789.50
68,521,136.69

1,557.01
50,000.00
496,254.47 1,053,259.74 226,082.13 3,743,401.34 209,898.97
5,780,453.66

1,557.01
50,000.00
11,994,985.31 1,872,601.78
13,919,144.10

32.45
10,017.63
2.43 1.44
10,053.95

32.45
-
32.45

7,632.40 0.48
792,506.57 1.39
28,411.93 5,439.00
833,991.77

7,632.40 0.48
6,411.05
14,043.93

14,550.62 -
83.14 1,517.79
16,151.55

14,550.62 -
-
14,550.62

6,184.81 223.50
6,408.31

493,170.58
493,170.58 (continued)

177

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Human Services, Department of Family Violence Services
State Appropriation State General Funds
Federal Funds Federal Funds Not Itemized
Total Family Violence Services
Federal Eligibility Benefit Services State Appropriation State General Funds Federal Funds Child Care and Development Block Grant 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 Itemized Other Funds
Total Federal Eligibility Benefit Services
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
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 Itemized
Total Out-of-Home Care
Refugee Assistance Federal Funds Federal Funds Not Itemized
Support for Needy Families - Basic Assistance State Appropriation State General Funds Federal Funds TANF Unobligated Balance Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized
Total Support for Needy Families - Basic Assistance
Support for Needy Families - Work Assistance Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized Other Funds
Total Support for Needy Families - Work Assistance

Original Appropriation

Amended Appropriation

11,802,450.00 2,083,044.00
13,885,494.00

11,802,450.00 -
11,802,450.00

Final Budget

Funds
Current Year Revenues

11,802,450.00 -
11,802,450.00

11,802,450.00 -
11,802,450.00

104,285,965.00
900,000.00 -
2,882,030.00 365,613.00
40,832,012.00 19,628,860.00 61,705,452.00 10,234,164.00
240,834,096.00

104,979,113.00
900,000.00 -
2,882,030.00 365,613.00
40,886,179.00 19,628,860.00 61,705,452.00 10,221,755.00
241,569,002.00

104,979,113.00
132,319.00 3,729,890.00 260,453.00 50,832,692.00 20,769,146.00 76,279,612.00 5,229,627.00
262,212,852.00

104,979,113.00
132,317.23 3,729,887.12 260,451.82 50,832,689.25 20,753,708.43 76,279,485.97 6,468,951.48
263,436,604.30

35,981,142.00 25,787,600.00
61,768,742.00

35,981,142.00 25,787,600.00
61,768,742.00

35,981,142.00 25,787,600.00
61,768,742.00

32,956,984.00 25,787,599.00
58,744,583.00

72,347,849.00
35,683,378.00 91,734,359.00
89,022.00
199,854,608.00

72,347,849.00
36,707,274.00 89,734,359.00
196,942.00
198,986,424.00

72,347,849.00
39,428,105.00 99,495,668.00
174,134.00
211,445,756.00

72,347,849.00
39,422,667.22 99,491,825.32
174,132.53
211,436,474.07

8,749,006.00

9,303,613.00

10,776,957.00

10,776,924.26

100,000.00
9,551,600.00 41,830,761.00
-
51,482,361.00

100,000.00
9,551,600.00 39,830,761.00
-
49,482,361.00

100,000.00
42,203,687.00
-
42,303,687.00

100,000.00
42,193,684.97
6,208.59
42,299,893.56

21,363,310.00 362,173.00 -
21,725,483.00

18,363,310.00 58,960.00 -
18,422,270.00

15,411,198.00 146,914.00 17,721.00
15,575,833.00

15,175,205.68 146,908.40 17,720.59
15,339,834.67

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 178

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

-

-

11,802,450.00

-

-

-

-

-

-

-

11,802,450.00

-

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

11,802,450.00

-

-

-

-

-

11,802,450.00

-

-

-
4,877,319.84
4,877,319.84

-
(1,091,149.88)
(1,091,149.88)

104,979,113.00
132,317.23 3,729,887.12 260,451.82 50,832,689.25 20,753,708.43 76,279,485.97 10,255,121.44
267,222,774.26

-
(1.77) (2.88) (1.18) (2.75) (15,437.57) (126.03) 5,025,494.44
5,009,922.26

101,728,509.49
132,317.23 3,729,887.12 260,451.82 50,832,689.25 20,753,708.43 76,279,485.97 5,229,579.47
258,946,628.78

-

-

32,956,984.00

(3,024,158.00)

32,956,984.00

-

-

25,787,599.00

(1.00)

25,787,599.00

-

-

58,744,583.00

(3,024,159.00)

58,744,583.00

-

-

72,347,849.00

-

72,346,637.52

-

-

39,422,667.22

(5,437.78)

39,422,667.22

-

-

99,491,825.32

(3,842.68)

99,491,825.32

-

-

174,132.53

(1.47)

174,132.53

-

-

211,436,474.07

(9,281.93)

211,435,262.59

-

-

10,776,924.26

(32.74)

10,776,924.26

-
12,991.76
12,991.76

-

100,000.00

-

-

-

42,193,684.97

-

19,200.35

-

42,312,885.32

-
(10,002.03) 19,200.35
9,198.32

100,000.00
42,193,684.97
-
42,293,684.97

-

-

15,175,205.68

(235,992.32)

15,175,205.68

-

-

146,908.40

(5.60)

146,908.40

-

-

17,720.59

(0.41)

17,720.59

-

-

15,339,834.67

(235,998.33)

15,339,834.67

3,250,603.51 -
1.77 2.88 1.18 2.75 15,437.57 126.03 47.53 3,266,223.22
3,024,158.00 1.00
3,024,159.00
1,211.48 5,437.78 3,842.68
1.47 10,493.41
32.74
10,002.03 10,002.03
235,992.32 5.60 0.41
235,998.33

3,250,603.51 -
5,025,541.97 8,276,145.48
-
1,211.48 -
1,211.48
-
19,200.35 19,200.35
(continued)

179

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Human Services, Department of Program Not Identified
State Appropriation State General Funds
Federal Funds Federal Funds Not Itemized
Total Program Not Identified
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 Community Services Block Grant Federal Funds Not Itemized Other Funds
Total Georgia Vocational Rehabilitation Agency: Business Enterprise Program
Georgia Vocational Rehabilitation Agency: Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Georgia Vocational Rehabilitation Agency: Departmental Administration
Georgia Vocational Rehabilitation Agency: Disability Adjudication Section Federal Funds Federal Funds Not Itemized
Georgia Vocational Rehabilitation Agency: Georgia Industries for the Blind State Appropriation State General Funds Other Funds
Total Georgia Vocational Rehabilitation Agency: Georgia Industries for the Blind

Original Appropriation

Amended Appropriation

-

-

-

-

-

-

Final Budget

Funds
Current Year Revenues

-

-

-

(67,929.76)

-

(67,929.76)

211,226.00

211,226.00

211,226.00

211,226.00

8,505,148.00 1,172,819.00 9,677,967.00

8,505,148.00 1,172,819.00 9,677,967.00

8,505,148.00 1,296,184.00 9,801,332.00

8,505,148.00 1,296,184.00 9,801,332.00

270,955.00 -
2,311,624.00 -
2,582,579.00

270,955.00 2,090,222.00
696,740.00 -
3,057,917.00

270,955.00 -
2,919,976.00 36,000.00
3,226,931.00

270,955.00 -
2,365,147.04 36,000.00
2,672,102.04

1,316,074.00 2,335,411.00
-
3,651,485.00

1,316,074.00 6,153,689.00
-
7,469,763.00

1,316,074.00 6,525,410.00
27,188.00
7,868,672.00

1,316,074.00 3,410,784.76
27,187.47
4,754,046.23

55,598,820.00

70,333,617.00

61,482,919.00

60,783,002.60

11,828,888.00
11,828,888.00

118,000.00 10,042,616.00
10,160,616.00

118,000.00 10,042,616.00
10,160,616.00

118,000.00 8,724,283.12
8,842,283.12

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 180

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

-

-

-

-

10,132,883.34

(10,064,953.58)

-

-

10,132,883.34

(10,064,953.58)

-

-

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

-

-

-

-

-

-

-

-

-
-
-
-
54,096.53
482,816.00 482,816.00

-

211,226.00

-

210,420.36

805.64

805.64

-

8,505,148.00

-

1,296,184.00

-

9,801,332.00

-

8,452,461.61

-

1,296,184.00

-

9,748,645.61

52,686.39 -
52,686.39

52,686.39 -
52,686.39

-

270,955.00

-

270,955.00

-

-

-

-

-

-

-

-

-

2,365,147.04

(554,828.96)

2,365,147.04

554,828.96

-

-

36,000.00

-

36,000.00

-

-

-

2,672,102.04

(554,828.96)

2,672,102.04

554,828.96

-

-

1,316,074.00

-

1,316,074.00

-

-

-

3,410,784.76

(3,114,625.24)

3,410,784.76

3,114,625.24

-

-

27,187.47

(0.53)

27,187.47

0.53

-

-

4,754,046.23

(3,114,625.77)

4,754,046.23

3,114,625.77

-

-

60,837,099.13

(645,819.87)

60,837,099.13

645,819.87

-

-

118,000.00

-

9,207,099.12

-

9,325,099.12

(835,516.88)
(835,516.88)

118,000.00 8,594,015.95
8,712,015.95

1,448,600.05
1,448,600.05

613,083.17
613,083.17 (continued)

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, 2014

Human Services, Department of Georgia Vocational Rehabilitation Agency: Roosevelt Warm
Springs Institute State Appropriation
State General Funds Federal Funds
Federal Funds Not Itemized Other Funds
Total Georgia Vocational Rehabilitation Agency: Roosevelt Warm Springs Institute
Georgia Vocational Rehabilitation Agency: Vocational Rehabilitation Program State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Federal Funds Not Itemized Other Funds
Total Georgia Vocational Rehabilitation Agency: Vocational Rehabilitation Program
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

5,108,931.00 6,994,089.00 18,888,287.00
30,991,307.00

10,525,221.00 14,698,317.00 19,684,404.00
44,907,942.00

10,525,221.00 9,138,534.00
15,069,190.00
34,732,945.00

10,525,221.00 9,092,061.33 15,395,889.28
35,013,171.61

13,465,977.00
65,667,153.00
806,216.00

13,465,977.00
53,664,309.00 2,050,000.00

13,465,977.00
55,151,225.00 4,058,064.00

13,465,977.00
43,480,752.53 4,058,063.13

79,939,346.00 $ 1,556,258,067.00

69,180,286.00 $ 1,581,020,034.00

72,675,266.00 $ 1,625,779,500.00

61,004,792.66 $ 1,593,463,660.42

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

46,469.81
-
46,469.81

-

10,525,221.00

-

9,138,531.14

-

15,395,889.28

-

35,059,641.42

(2.86) 326,699.28
326,696.42

10,517,652.36 9,138,531.14 15,069,189.91
34,725,373.41

7,568.64 2.86 0.09
7,571.59

7,568.64 -
326,699.37
334,268.01

678,198.16 -
678,198.16 $ 23,170,521.25 $

-

13,465,977.00

-

13,465,870.18

106.82

-

-

-

-

-

-

44,158,950.69

(10,992,274.31)

44,158,950.69

10,992,274.31

-

4,058,063.13

(0.87)

4,058,049.46

14.54

106.82
13.67

-

61,682,990.82

(10,992,275.18)

61,682,870.33

10,992,395.67

120.49

0.00 $ 1,616,634,181.67 $ (9,145,318.33) $ 1,591,923,121.71 $ 33,856,378.29 $ 24,711,059.96

183

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Human Services, Department of
Adoptions Services State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized Other Funds
Total Adoptions Services
After School Care Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized
Total After School Care
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 Itemized Other Funds
Total Child Care Services
Child Support Services State Appropriation State General Funds Federal Funds Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized 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 CCDF Mandatory & Matching Funds Foster Care Title IV-E Medical Assistance Program Social Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized Other Funds
Total Child Welfare Services
Child Welfare Services - Special Project Federal Funds Temporary Assistance for Needy Families Block Grant

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

211,261.40 $

6,310.86

217,572.26

-$
(6,310.86)
(6,310.86)

(211,261.40) $
-
(211,261.40)

27,208.64
-
27,208.64

-

-

-

-

-

-

-

-

-

-

-

-

5,432.27 -
5,432.27

-

(5,432.27)

-

-

-

(5,432.27)

116.11 -
116.11

112.69
15,044.34
15,157.03

-
(15,044.34)
(15,044.34)

(112.69)
-
(112.69)

-
(5.96)
(5.96)

220,964.83
0.07
220,964.90

-

(220,964.83)

194,327.51

-

-

-

-

-

-

-

-

-

-

(0.07)

15,974.09

-

(220,964.90)

210,301.60

173,950.89
138,242.38
1,336,929.04
1,649,122.31

-
(138,242.38)
(1,336,929.04)
(1,475,171.42)

(173,950.89)
-
-
(173,950.89)

205,194.59
-
69.14
205,263.73

-

-

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts.

184

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

8,739.83 $

35,948.47 $

-$

35,948.47 $

35,948.47

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

31,616.72

31,616.72

31,616.72

-

31,616.72

-

-

40,356.55

67,565.19

31,616.72

35,948.47

67,565.19

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

528.00

644.11

-

644.11

644.11

-

-

-

-

-

-

-

-

-

528.00

644.11

-

644.11

644.11

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

15,044.34

15,038.38

-

15,038.38

15,038.38

-

-

15,044.34

15,038.38

-

15,038.38

15,038.38

-

(10,102.59)

-

-

-

-

-

-

-

-

-

(10,102.59)

600.00
0.17
600.17

184,824.92
15,974.26
200,799.18

-
15,974.26
15,974.26

184,824.92
-
184,824.92

184,824.92
15,974.26
200,799.18

-

(154.68)

165,261.86

370,301.77

-

370,301.77

370,301.77

-

-

1.38

1.38

-

1.38

1.38

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

750,804.97

750,874.11

749,168.70

1,705.41

750,874.11

-

(154.68)

916,068.21

1,121,177.26

749,168.70

372,008.56

1,121,177.26

-

-

-

-

-

-

-

(continued)

185

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Human Services, Department of
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 CCDF Mandatory & Matching Funds Child Care and Development Block Grant 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 Itemized Other Funds
Total Departmental Administration
Elder Abuse Investigations and Prevention State Appropriation State General Funds Federal Funds Medical Assistance Program Social Services Block Grant Federal Funds Not Itemized Other Funds
Total Elder Abuse Investigations and Prevention
Elder Community Living Services State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Social Services Block Grant Federal Funds Not Itemized 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 Itemized
Total Elder Support Services
Energy Assistance Federal Funds Low-Income Home Energy Assistance Other Funds
Total Energy Assistance

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

-

-

138,022.63
50,000.00
2,885,080.89 1,719,747.87
4,792,851.39

-
(50,000.00)
(2,885,080.89) (1,719,747.87)
(4,654,828.76)

202,043.81
35,498.52
237,542.33

-
(35,498.52)
(35,498.52)

(154,627.57) 39,088.85
971.38
(114,567.34)

-
(971.38)
(971.38)

(3,553.36)

-

1,561.21

-

-

-

-

-

(1,992.15)

-

697,920.53
697,920.53

(697,920.53)
(697,920.53)

-
(138,022.63)
-
-
(138,022.63)
(202,043.81)
-
(202,043.81)
154,627.57 (39,088.85)
-
115,538.72
3,553.36 (1,561.21)
-
1,992.15
-
-

Prior Year Adjustments
-
1,487,491.31 -
(814,132.93) (944,385.14) (271,026.76)
3,021.90 -
7,634.00 10,655.90
294,189.78 37,455.45
0.02 331,645.25
(9,571.37) -
(9,571.37)
(86,980.00) (86,980.00)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 186

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

(182,299.79)

1,557.01

1,306,748.53

-

1,306,748.53

1,306,748.53

-

-

50,000.00

50,000.00

50,000.00

-

50,000.00

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

11,994,985.31

11,180,852.38

11,180,852.40

(0.02)

11,180,852.38

-

-

1,872,601.78

928,216.64

522,017.20

406,199.44

928,216.64

-

(182,299.79)

13,919,144.10

13,465,817.55

11,752,869.60

1,712,947.95

13,465,817.55

-

(2,708.20)

-

-

-

-

-

-

-

-

-

(2,708.20)

32.45
-
32.45

346.15
7,634.00
7,980.15

-
7,634.00
7,634.00

346.15
-
346.15

346.15
7,634.00
7,980.15

-

-

7,632.40

301,822.18

-

301,822.18

301,822.18

-

-

0.48

37,455.93

-

37,455.93

37,455.93

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

6,411.05

6,411.07

6,411.07

-

6,411.07

-

-

14,043.93

345,689.18

6,411.07

339,278.11

345,689.18

-

-

14,550.62

4,979.25

-

4,979.25

4,979.25

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

14,550.62

4,979.25

-

4,979.25

4,979.25

-

-

-

-

-

-

-

-

-

493,170.58

406,190.58

406,190.58

-

406,190.58

-

-

493,170.58

406,190.58

406,190.58

-

406,190.58

(continued)

187

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Family Violence Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Family Violence Services
Federal Eligibility Benefit Services State Appropriation State General Funds Federal Funds Child Care and Development Block Grant 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 Itemized Other Funds
Total Federal Eligibility Benefit Services
Federal Fund Transfers to Other Agencies Federal Funds Social Services Block Grant Temporary Assistance for Needy Families Block Grant
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 Itemized
Total Out-of-Home Care
Refugee Assistance Federal Funds Federal Funds Not Itemized
Support for Needy Families - Basic Assistance State Appropriation State General Funds Federal Funds TANF Unobligated Balance Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized
Total Support for Needy Families - Basic Assistance
Support for Needy Families - Work Assistance Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized Other Funds
Total Support for Needy Families - Work Assistance

(38,049.79)

-

-

-

(38,049.79)

-

561,475.79
4,877,319.84
5,438,795.63

-
(4,877,319.84)
(4,877,319.84)

-

-

-

-

87,484.53

-

-

-

-

-

-

-

87,484.53

-

-

-

-
12,991.76
12,991.76

-
(12,991.76)
(12,991.76)

-

-

-

-

-

-

-

-

38,049.79 -
38,049.79
(561,475.79) -
(561,475.79)
-
(87,484.53) -
(87,484.53)
-
-
-

Prior Year Adjustments
-
241,204.42 -
0.01 241,204.43
-
1,463.52 -
1,463.52
-
95,944.70 -
95,944.70
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 188

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(7,675.00)

3,250,603.51

3,484,132.93

-

3,484,132.93

3,484,132.93

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

5,025,541.97

5,025,541.98

5,025,541.98

-

5,025,541.98

-

(7,675.00)

8,276,145.48

8,509,674.91

5,025,541.98

3,484,132.93

8,509,674.91

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(2,675.00)

1,211.48

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(2,675.00)

1,211.48

-

-

-

-

-

-

-

-

-

-

-

-

-

-

95,944.70

-

95,944.70

95,944.70

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

19,200.35

19,200.35

19,200.35

-

19,200.35

-

-

19,200.35

115,145.05

19,200.35

95,944.70

115,145.05

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

189

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Program Not Identified State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Program Not Identified

` (191,604.18)
10,132,883.34
9,941,279.16

(10,132,883.34) (10,132,883.34)

191,604.18 -
191,604.18

Prior Year Adjustments
-

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 Community Services Block Grant Federal Funds Not Itemized Other Funds
Total Georgia Vocational Rehabilitation Agency: Business Enterprise Program
Georgia Vocational Rehabilitation Agency: Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Georgia Vocational Rehabilitation Agency: Departmental Administration
Georgia Vocational Rehabilitation Agency: Disability Adjudication Section Federal Funds Federal Funds Not Itemized
Georgia Vocational Rehabilitation Agency: Georgia Industries for the Blind State Appropriation State General Funds Other Funds
Total Georgia Vocational Rehabilitation Agency: Georgia Industries

1,472.79
39,931.25 -
39,931.25

-

(1,472.79)

787.64

-

(39,931.25)

108,196.34

-

-

-

-

(39,931.25)

108,196.34

-

-

-

96.76

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

96.76

-

-

-

15,917.03

-

-

-

-

-

-

-

-

-

-

-

15,917.03

54,096.53

(54,096.53)

-

-

482,816.00
482,816.00

(482,816.00)
(482,816.00)

-

-

-

20,135.09

-

20,135.09

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 190

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(continued)

-

-

805.64

1,593.28

-

1,593.28

1,593.28

-

-

52,686.39

160,882.73

-

160,882.73

160,882.73

-

-

-

-

-

-

-

-

-

52,686.39

160,882.73

-

160,882.73

160,882.73

-

(86.75)

-

-

-

-

-

-

-

(86.75)

-

10.01

-

-

-

-

-

-

-

10.01

-

10.01

10.01

-

-

-

-

-

-

-

-

-

-

10.01

10.01

-

(14,011.91)

-

-

-

-

-

(14,011.91)

-

1,905.12

-

-

-

-

-

1,905.12

-

1,905.12

1,905.12

-

-

-

-

-

-

-

1,905.12

1,905.12

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

613,083.17

633,218.26

633,218.26

-

633,218.26

-

-

613,083.17

633,218.26

633,218.26

-

633,218.26

191

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Human Services, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Georgia Vocational Rehabilitation Agency: Roosevelt Warm Springs Institute State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Georgia Vocational Rehabilitation Agency: Roosevelt Warm Springs Institute

46,469.81
0.08
46,469.89

(46,469.81)
-
(46,469.81)

(0.08)
(0.08)

Prior Year Adjustments
5,345.56 -
5,345.56

Georgia Vocational Rehabilitation Agency: Vocational Rehabilitation Program State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Federal Funds Not Itemized Other Funds
Total Georgia Vocational Rehabilitation Agency: Vocational Rehabilitation Program
Total Operating Activity
Prior Year Reserves Not Available for Expenditure Inventories

9,392.62 -
678,198.16 -
687,590.78 24,474,882.06

(678,198.16) -
(678,198.16) (23,170,521.25)

(9,392.62) -
(9,392.62) (1,304,360.81)

99,805.47 -
10,082.69
109,888.16 1,016,586.37

450,900.66

-

-

-

Budget Unit Totals

$ 24,925,782.72 $ (23,170,521.25) $ (1,304,360.81) $ 1,016,586.37

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 192

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

(513.82)

7,568.64

12,400.38

-

12,400.38

12,400.38

-

-

-

-

-

-

-

-

-

326,699.37

326,699.37

326,699.37

-

326,699.37

-

(513.82)

334,268.01

339,099.75

326,699.37

12,400.38

339,099.75

(continued)

-

(20,586.62)

-

-

-

-

-

-

106.82
13.67

79,325.67
10,096.36

-

79,325.67

79,325.67

-

-

-

-

-

-

-

10,096.36

10,096.36

-

(20,586.62)

120.49

89,422.03

-

89,422.03

89,422.03

-

(240,814.36)

24,711,059.96

25,486,831.97

18,974,524.89

6,512,307.08

25,486,831.97

(274,593.20)

-

-

176,307.46

176,307.46

-

176,307.46

$ (274,593.20) $ (240,814.36) $ 24,711,059.96 $ 25,663,139.43 $ 19,150,832.35 $ 6,512,307.08 $ 25,663,139.43

Summary of Ending Fund Balance Reserved
Inventories Federal Financial Assistance Other Reserves
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

$

176,307.46 $

11,200,052.75

-$

176,307.46

(0.02)

11,200,052.73

50,000.00 5,696,450.86 2,028,021.28

-

50,000.00

-

5,696,450.86

-

2,028,021.28

6,474,851.17 37,455.93

6,474,851.17 37,455.93

$ 19,150,832.35 $ 6,512,307.08 $ 25,663,139.43

193

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 Itemized Other Funds
Total Fire Safety
Industrial Loan State Appropriation State General Funds
Insurance Regulation State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Insurance Regulation
Special Fraud State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Special Fraud
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 1,746,908.00 $ 1,746,908.00 $ 1,746,908.00 $ 1,746,908.00

756,822.00

756,822.00

756,822.00

756,822.00

6,906,358.00
1,123,107.00 97,232.00
8,126,697.00

6,906,358.00
1,123,107.00 97,232.00
8,126,697.00

6,906,358.00
809,039.00 328,062.00
8,043,459.00

6,906,358.00
719,548.04 328,062.00
7,953,968.04

656,703.00

656,703.00

656,703.00

656,703.00

5,144,676.00 1,003,859.00 6,148,535.00

5,144,676.00 1,003,859.00 6,148,535.00

5,144,676.00 75,556.00
5,220,232.00

5,144,676.00 75,555.31
5,220,231.31

4,114,094.00 -
4,114,094.00

4,114,094.00 -
4,114,094.00

4,114,094.00 2,131.00
4,116,225.00

4,114,094.00 -
4,114,094.00

$ 21,549,759.00 $ 21,549,759.00 $ 20,540,349.00 $ 20,448,726.35

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 194

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

$

-$

- $ 1,746,908.00 $

- $ 1,744,287.08 $

2,620.92 $

2,620.92

-

-

756,822.00

-

754,775.33

2,046.67

2,046.67

-
711,707.21 -
711,707.21

-

6,906,358.00

-

1,431,255.25

-

328,062.00

-

8,665,675.25

-
622,216.25 -
622,216.25

6,900,830.81
809,036.04 328,062.00
8,037,928.85

5,527.19
2.96 -
5,530.15

5,527.19
622,219.21 -
627,746.40

-

-

656,703.00

-

653,030.05

3,672.95

3,672.95

-

-

5,144,676.00

-

5,143,912.74

763.26

763.26

-

-

75,555.31

(0.69)

75,555.31

0.69

-

-

-

5,220,231.31

(0.69)

5,219,468.05

763.95

763.26

8,606.39 8,606.39

$

720,313.60 $

-

4,114,094.00

-

8,606.39

-

4,122,700.39

6,475.39 6,475.39

3,975,880.35 2,130.71
3,978,011.06

138,213.65 0.29
138,213.94

138,213.65 6,475.68
144,689.33

- $ 21,169,039.95 $

628,690.95 $ 20,387,500.42 $

152,848.58 $

781,539.53

195

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 Itemized Other Funds
Total Fire Safety
Industrial Loan State Appropriation State General Funds
Insurance Regulation State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Insurance Regulation
Special Fraud State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Special Fraud

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

89.98 $

-$

(89.98) $

(1,033.60)

3,731.92

-

(3,731.92)

-

1,158.56
711,707.21 -
712,865.77

-
(711,707.21) -
(711,707.21)

(1,158.56)
-
(1,158.56)

534.04
-
534.04

1,579.86

-

(1,579.86)

1,394.56

37,870.75 -
37,870.75

-

(37,870.75)

-

-

-

(37,870.75)

236.00 -
236.00

7,380.78 8,606.39 15,987.17

(8,606.39) (8,606.39)

(7,380.78) -
(7,380.78)

(848.60) -
(848.60)

Budget Unit Totals

$

772,125.45 $ (720,313.60) $

(51,811.85) $

282.40

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 196

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(50.00) $

2,620.92 $

1,537.32 $

-$

1,537.32 $

1,537.32

-

-

2,046.67

2,046.67

-

2,046.67

2,046.67

-

(5.00)

5,527.19

6,056.23

-

6,056.23

6,056.23

-

-

622,219.21

622,219.21

622,219.21

-

622,219.21

-

-

-

-

-

-

-

-

(5.00)

627,746.40

628,275.44

622,219.21

6,056.23

628,275.44

-

-

3,672.95

5,067.51

-

5,067.51

5,067.51

-

-

763.26

999.26

-

999.26

999.26

-

-

-

-

-

-

-

-

-

763.26

999.26

-

999.26

999.26

-

(227.40)

138,213.65

137,137.65

-

137,137.65

137,137.65

-

-

6,475.68

6,475.68

6,475.68

-

6,475.68

-

(227.40)

144,689.33

143,613.33

6,475.68

137,137.65

143,613.33

$

-$

(282.40) $

781,539.53 $

781,539.53 $

628,694.89 $

152,844.64 $

781,539.53

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

$

628,694.89 $

-$

628,694.89

-

152,844.64

152,844.64

$

628,694.89 $

152,844.64 $

781,539.53

197

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Investigation, Georgia Bureau of
Bureau Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Bureau Administration
Criminal Justice Information Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Criminal Justice Information Services
Forensic Scientific Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Forensic Scientific Services
Regional Investigative Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized 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 Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Criminal Justice Coordinating Council
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 7,554,792.00 $ 7,554,792.00 $ 7,554,792.00 $ 7,554,792.00

30,000.00 -

12,600.00 -

94,192.00 250,079.00

94,190.85 252,384.72

7,584,792.00

7,567,392.00

7,899,063.00

7,901,367.57

3,927,593.00
181,425.00 6,311,298.00
10,420,316.00

3,927,593.00
123,685.00 6,308,894.00
10,360,172.00

3,927,593.00
321,819.00 10,291,459.00
14,540,871.00

3,927,593.00
321,817.36 10,311,883.91
14,561,294.27

28,959,586.00 81,131.00 -
157,865.00 29,198,582.00

28,959,586.00 66,131.00 -
157,865.00 29,183,582.00

28,959,586.00 1,901,107.00
198,599.00 31,059,292.00

28,959,586.00 1,901,099.40
(0.78) 198,612.19 31,059,296.81

31,048,935.00 1,240,883.00 204,682.00
32,494,500.00

31,048,935.00 1,157,065.00 71,199.00
32,277,199.00

31,048,935.00 4,569,792.00
30,942.00 551,089.00 36,200,758.00

31,048,935.00 4,944,260.35
30,942.00 550,586.63 36,574,723.98

17,135,387.00 25,614,622.00
16,550,278.00 59,300,287.00

17,135,387.00 25,614,622.00
16,550,278.00 59,300,287.00

17,135,387.00 26,681,212.00 1,314,771.00 15,919,902.00 61,051,272.00

17,135,387.00 26,681,022.98 1,314,758.26 15,740,771.27 60,871,939.51

$ 138,998,477.00 $ 138,688,632.00 $ 150,751,256.00 $ 150,968,622.14

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 198

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

$

-$

- $ 7,554,792.00 $

- $ 7,544,703.39 $

10,088.61 $

10,088.61

-

-

94,190.85

(1.15)

94,190.85

1.15

-

-

-

252,384.72

2,305.72

250,077.53

1.47

2,307.19

-

-

7,901,367.57

2,304.57

7,888,971.77

10,091.23

12,395.80

-

-

3,927,593.00

-

3,921,060.77

6,532.23

6,532.23

-

-

321,817.36

(1.64)

321,817.36

1.64

-

-

-

10,311,883.91

20,424.91

10,291,189.60

269.40

20,694.31

-

-

14,561,294.27

20,423.27

14,534,067.73

6,803.27

27,226.54

-

-

28,959,586.00

-

28,945,799.21

13,786.79

13,786.79

-

-

1,901,099.40

(7.60)

1,901,099.40

7.60

-

0.78

-

-

-

-

-

-

-

-

198,612.19

13.19

198,598.06

0.94

14.13

-

0.78

-

31,059,297.59

5.59

31,045,496.67

13,795.33

13,800.92

1,900,110.19
1,900,110.19

-

31,048,935.00

-

6,844,370.54

-

30,942.00

-

550,586.63

-

-

38,474,834.17

2,274,578.54
(502.37) 2,274,076.17

31,023,860.89 4,576,739.59 30,942.00 550,586.63
36,182,129.11

25,074.11 (6,947.59)
502.37 18,628.89

25,074.11 2,267,630.95
2,292,705.06

50,442,410.68 50,442,410.68
$ 52,342,521.65 $

-

17,135,387.00

-

26,681,022.98

-

1,314,758.26

-

66,183,181.95

-

-

111,314,350.19

(189.02)
(12.74) 50,263,279.95 50,263,078.19

16,846,450.94 26,681,022.98 1,314,758.26 15,919,885.56 60,762,117.74

288,936.06 189.02 12.74 16.44
289,154.26

288,936.06 -
50,263,296.39 50,552,232.45

- $ 203,311,143.79 $ 52,559,887.79 $ 150,412,783.02 $

338,472.98 $ 52,898,360.77

199

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Investigation, Georgia Bureau of
Bureau Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Bureau Administration
Criminal Justice Information Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Criminal Justice Information Services
Forensic Scientific Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Forensic Scientific Services
Regional Investigative Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Regional Investigative Services

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

38,649.79 $

78,630.60

117,280.39

-$
-
-

(38,649.79) $
(78,630.60)
(117,280.39)

269.15
7,184.30
7,453.45

23,179.77
32,261.74
55,441.51

-

(23,179.77)

23,881.46

-

-

-

(32,261.74)

6,819.78

-

(55,441.51)

30,701.24

10,639.11 -
0.78 3,001.09 13,640.98

(0.78) (0.78)

(10,639.11) -
(3,001.09) (13,640.20)

91,837.20 -
437.72 92,274.92

30,897.05 1,900,110.19
151.49 1,931,158.73

(1,900,110.19)
(1,900,110.19)

(30,897.05) -
(151.49) (31,048.54)

5,209.30 -
5,209.30

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 200

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(620.15) $

10,088.61 $

9,737.61 $

-$

9,737.61 $

9,737.61

-

-

-

-

-

-

-

-

-

2,307.19

9,491.49

-

9,491.49

9,491.49

-

(620.15)

12,395.80

19,229.10

-

19,229.10

19,229.10

-

(30,028.68)

6,532.23

-

-

-

-

-

20,694.31

-

(30,028.68)

27,226.54

385.01
27,514.09
27,899.10

-

385.01

385.01

-

-

-

-

27,514.09

27,514.09

-

27,899.10

27,899.10

-

(88,363.42)

13,786.79

-

-

-

-

-

-

-

-

14.13

-

(88,363.42)

13,800.92

17,260.57 -
451.85 17,712.42

-

17,260.57

17,260.57

-

-

-

-

-

-

-

451.85

451.85

-

17,712.42

17,712.42

-

(14,479.69)

25,074.11

15,803.72

-

-

-

2,267,630.95

2,267,630.95

2,267,630.95

-

-

-

-

-

-

-

-

-

-

-

(14,479.69)

2,292,705.06

2,283,434.67

2,267,630.95

15,803.72 -
15,803.72

15,803.72
2,267,630.95
-
2,283,434.67 (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, 2014
Investigation, Georgia Bureau of
Agencies Attached for Administrative Purposes
Criminal Justice Coordinating Council State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Criminal Justice Coordinating Council
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

482.84 -
50,442,428.68 50,442,911.52 52,560,433.13

(50,442,410.68) (50,442,410.68) (52,342,521.65)

1,046,960.96

-

(482.84) -
(18.00) (500.84) (217,911.48)
-

Prior Year Adjustments
4,108.91 -
4,108.91 139,747.82
-

Budget Unit Totals

$ 53,607,394.09 $ (52,342,521.65) $ (217,911.48) $

139,747.82

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 202

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

(4,108.75)

288,936.06

288,936.22

-

-

-

-

-

-

-

-

-

-

-

-

-

50,263,296.39

50,263,296.39

50,263,296.39

-

(4,108.75)

50,552,232.45

50,552,232.61

50,263,296.39

-

(137,600.69)

52,898,360.77

52,900,507.90

52,530,927.34

288,936.22 -
288,936.22 369,580.56

288,936.22 -
50,263,296.39 50,552,232.61 52,900,507.90

-

140,472.71

-

-

1,187,433.67

1,187,433.67

-

1,187,433.67

$

140,472.71 $ (137,600.69) $ 52,898,360.77 $ 54,087,941.57 $ 53,718,361.01 $

369,580.56 $ 54,087,941.57

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

$ 2,267,630.95 $ 1,187,433.67
50,263,296.39
$ 53,718,361.01 $

-
-
369,580.56 369,580.56

$ 2,267,630.95 1,187,433.67
50,263,296.39
369,580.56 $ 54,087,941.57

203

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Juvenile Justice, Department of
Community Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Foster Care Title IV-E Other Funds
Total Community Services
Community Supervision State Appropriation State General Funds
Total Community Supervision
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Departmental Administration
Secure Commitment (YDCs) State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Federal Recovery Funds Not Itemized Promote Health Information Technology Other Funds
Total Secure Commitment (YDCs)
Secure Detention (RYDCs) State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Secure Detention (RYDCs)
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 82,216,387.00
1,724,638.00
83,941,025.00

$ 79,179,104.00
1,724,638.00
80,903,742.00

$ 79,179,104.00
30,095.00 1,496,112.00 1,068,616.00
81,773,927.00

$ 79,179,104.00
29,316.32 1,495,934.32 1,058,216.32
81,762,570.96

-

-

-

-

-

-

-

-

27,150,997.00
376,837.00 173,045.00
27,700,879.00

22,885,023.00
350,175.00 173,045.00
23,408,243.00

22,885,023.00
1,271,453.00 450,207.00
24,606,683.00

22,885,023.00
1,270,238.15 451,508.67
24,606,769.82

83,897,460.00
1,089,360.00 -
1,578,199.00
86,565,019.00

85,276,005.00
1,113,357.00 -
1,578,199.00
87,967,561.00

85,276,005.00
2,566,570.00 75,000.00 7,457.00
87,925,032.00

85,276,004.00
2,564,297.53 -
74,579.87 7,657.38
87,922,538.78

107,983,796.00
58,758.00 1,871,045.00
109,913,599.00

110,415,161.00
61,423.00 1,863,607.00
112,340,191.00

110,415,161.00
1,717,297.00 10,464.00
112,142,922.00

110,415,160.00
1,716,562.94 29,374.20
112,161,097.14

$ 308,120,522.00 $ 304,619,737.00 $ 306,448,564.00 $ 306,452,976.70

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 204

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

$

-$

- $ 79,179,104.00 $

- $ 79,169,625.81 $

9,478.19 $

9,478.19

-

-

29,316.32

(778.68)

29,316.32

778.68

-

-

-

1,495,934.32

(177.68)

1,495,934.32

177.68

-

-

-

1,058,216.32

(10,399.68)

1,058,214.40

10,401.60

1.92

-

-

81,762,570.96

(11,356.04)

81,753,090.85

20,836.15

9,480.11

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

22,885,023.00

-

22,880,052.05

4,970.95

4,970.95

-

-

1,270,238.15

(1,214.85)

1,270,238.15

1,214.85

-

-

-

451,508.67

1,301.67

400,138.19

50,068.81

51,370.48

-

-

24,606,769.82

86.82

24,550,428.39

56,254.61

56,341.43

-

-

85,276,004.00

(1.00)

82,565,212.19

2,710,792.81

2,710,791.81

-

-

2,564,297.53

(2,272.47)

2,564,297.53

2,272.47

-

-

-

-

(75,000.00)

-

75,000.00

-

-

-

74,579.87

74,579.87

74,579.87

(74,579.87)

-

-

-

7,657.38

200.38

54,915.04

(47,458.04)

(47,257.66)

-

-

87,922,538.78

(2,493.22)

85,259,004.63

2,666,027.37

2,663,534.15

-

-

110,415,160.00

(1.00)

105,192,380.97

5,222,780.03

5,222,779.03

-

-

1,716,562.94

(734.06)

1,716,562.94

734.06

-

-

-

29,374.20

18,910.20

9,452.77

1,011.23

19,921.43

-

-

112,161,097.14

18,175.14

106,918,396.68

5,224,525.32

5,242,700.46

$

-$

- $ 306,452,976.70 $

4,412.70 $ 298,480,920.55 $ 7,967,643.45 $ 7,972,056.15

205

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Juvenile Justice, Department of
Community Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Foster Care Title IV-E Other Funds
Total Community Services
Community Supervision State Appropriation State General Funds
Total Community Supervision
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Departmental Administration
Secure Commitment (YDCs) State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Federal Recovery Funds Not Itemized Promote Health Information Technology Other Funds
Total Secure Commitment (YDCs)
Secure Detention (RYDCs) State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Secure Detention (RYDCs)
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

503,245.42 $

498,382.02

1,001,627.44

- $ (503,245.42) $ 2,498,941.95

-

-

-

-

-

-

-

(498,382.02)

-

-

(1,001,627.44)

2,498,941.95

45,947.24 45,947.24

-

(45,947.24)

122,215.70

-

(45,947.24)

122,215.70

40,339.89
250,576.43
290,916.32

-

(40,339.89)

108,210.68

-

-

-

(250,576.43)

2,226.20

-

(290,916.32)

110,436.88

2,473,375.78
56,639.92
2,530,015.70

-

(2,473,375.78)

-

-

-

-

-

-

-

(56,639.92)

-

(2,530,015.70)

228,349.56 -
52,370.57
280,720.13

229,641.34 -
20,250.90
249,892.24 4,118,398.94

-

(229,641.34)

224,454.22

-

-

-

-

(20,250.90)

132,207.05

-

(249,892.24)

356,661.27

-

(4,118,398.94)

3,368,975.93

1,539,355.86

-

-

-

Budget Unit Totals

$ 5,657,754.80 $

- $ (4,118,398.94) $ 3,368,975.93

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 206

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

9,478.19 $ 2,508,420.14 $

- $ 2,508,420.14 $ 2,508,420.14

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1.92

1.92

-

1.92

1.92

-

-

9,480.11

2,508,422.06

-

2,508,422.06

2,508,422.06

-

-

-

122,215.70

-

122,215.70

122,215.70

-

-

-

122,215.70

-

122,215.70

122,215.70

-

-

4,970.95

113,181.63

-

113,181.63

113,181.63

-

-

-

-

-

-

-

-

-

51,370.48

53,596.68

-

53,596.68

53,596.68

-

-

56,341.43

166,778.31

-

166,778.31

166,778.31

-

-

2,710,791.81

2,939,141.37

-

2,939,141.37

2,939,141.37

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(47,257.66)

5,112.91

-

5,112.91

5,112.91

-

-

2,663,534.15

2,944,254.28

-

2,944,254.28

2,944,254.28

-

(9,066.88)

5,222,779.03

5,438,166.37

-

-

-

-

-

-

19,921.43

152,128.48

-

(9,066.88)

5,242,700.46

5,590,294.85

-

(9,066.88)

7,972,056.15

11,331,965.20

-

5,438,166.37

5,438,166.37

-

-

-

-

152,128.48

152,128.48

-

5,590,294.85

5,590,294.85

-

11,331,965.20

11,331,965.20

-

-

-

1,539,355.86

1,539,355.86

-

1,539,355.86

$

-$

(9,066.88) $ 7,972,056.15 $ 12,871,321.06 $ 1,539,355.86 $ 11,331,965.20 $ 12,871,321.06

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

$ 1,539,355.86 $

- $ 1,539,355.86

-

11,331,965.20

11,331,965.20

$ 1,539,355.86 $ 11,331,965.20 $ 12,871,321.06

207

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Labor, Department of
Department of Labor Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Department of Labor Administration
Labor Market Information Federal Funds Federal Funds Not Itemized
Unemployment Insurance State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Unemployment Insurance
Workforce Solutions State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Workforce Solutions
Division of Rehabilitation Administration State Appropriation State General Funds
Roosevelt Warm Springs Institute State Appropriation State General Funds Other Funds
Total Roosevelt Warm Springs Institute
Safety Inspections State Appropriation State General Funds
Vocational Rehabilitation Program State Appropriation State General Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 1,586,498.00
31,312,292.00 140,273.00
33,039,063.00

$ 1,586,498.00
31,312,292.00 140,273.00
33,039,063.00

$ 1,586,498.00
31,312,292.00 12,235,383.00
45,134,173.00

$ 1,586,498.00
29,419,107.87 11,455,535.81
42,461,141.68

2,249,873.00

2,249,873.00

2,249,873.00

1,714,001.14

5,789,691.00
49,173,186.00 -
54,962,877.00

5,789,691.00
34,599,186.00 -
40,388,877.00

15,995,887.00
34,448,336.00 150,850.00
50,595,073.00

15,995,887.00
31,625,360.14 141,097.03
47,762,344.17

6,663,235.00
39,549,568.00 -
46,212,803.00

6,663,235.00
54,762,513.00 1,069,666.00
62,495,414.00

6,663,235.00
53,350,013.00 2,482,166.00
62,495,414.00

6,663,235.00
47,287,307.12 2,464,767.39
56,415,309.51

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$ 136,464,616.00

$ 138,173,227.00

$ 160,474,533.00

$ 148,352,796.50

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 208

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

$

-$

222,340.03 845,036.84

1,067,376.87

- $ 1,586,498.00 $

- $ 1,580,577.92 $

5,920.08 $

-

29,641,447.90

(1,670,844.10)

29,315,985.91

-

12,300,572.65

65,189.65

11,790,104.69

1,996,306.09 445,278.31

-

43,528,518.55

(1,605,654.45)

42,686,668.52

2,447,504.48

5,920.08
325,461.99 510,467.96
841,850.03

-

-

1,714,001.14

(535,871.86)

1,714,001.14

535,871.86

-

-
400.58 -
400.58

-

15,995,887.00

-

15,995,394.35

-

31,625,760.72

(2,822,575.28)

31,625,760.72

-

141,097.03

(9,752.97)

141,097.03

-

47,762,744.75

(2,832,328.25)

47,762,252.10

492.65
2,822,575.28 9,752.97
2,832,820.90

492.65
-
492.65

-
2,443.04 (13,495.17)
(11,052.13)

-

6,663,235.00

-

6,660,203.07

-

47,289,750.16

(6,060,262.84)

47,289,750.16

-

2,451,272.22

(30,893.78)

2,326,974.50

-

56,404,257.38

(6,091,156.62)

56,276,927.73

3,031.93
6,060,262.84 155,191.50
6,218,486.27

3,031.93
124,297.72
127,329.65

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$ 1,056,725.32 $

-

-

-

-

-

- $ 149,409,521.82 $ (11,065,011.18) $ 148,439,849.49 $ 12,034,683.51 $

969,672.33

209

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Labor, Department of
Department of Labor Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Department of Labor Administration
Labor Market Information Federal Funds Federal Funds Not Itemized
Unemployment Insurance State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Unemployment Insurance
Workforce Solutions State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Workforce Solutions
Division of Rehabilitation Administration State Appropriation State General Funds
Roosevelt Warm Springs Institute State Appropriation State General Funds Other Funds
Total Roosevelt Warm Springs Institute
Safety Inspections 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 2013
Surplus

Prior Year Adjustments

$

10,308.62 $

-$

222,340.03 845,036.84

(222,340.03) (845,036.84)

1,077,685.49

(1,067,376.87)

(10,308.62) $
-
(10,308.62)

88,109.49
(133,749.94) 615,153.14
569,512.69

-

-

-

-

4,662.90
400.58 -
5,063.48

-
(400.58) -
(400.58)

(4,662.90)
-
(4,662.90)

(492.12)
-
(492.12)

146.24
2,443.04 (13,495.17)
(10,905.89)

-
(2,443.04) 13,495.17
11,052.13

(146.24)
-
(146.24)

21,816.68
(124,297.72)
(102,481.04)

6,579.80

-

(6,579.80)

-

50.00 36,130.68
36,180.68

-

(50.00)

-

-

(36,130.68)

-

-

(36,180.68)

-

2,421.14

-

(2,421.14)

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 210

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

5,920.08 $

94,029.57 $

-$

94,029.57 $

94,029.57

-

-

325,461.99

191,712.05

191,712.05

-

191,712.05

-

-

510,467.96

1,125,621.10

1,125,621.10

-

1,125,621.10

-

-

841,850.03

1,411,362.72

1,317,333.15

94,029.57

1,411,362.72

-

-

-

-

-

-

-

-

-

492.65

0.53

-

0.53

0.53

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

492.65

0.53

-

0.53

0.53

-

-

3,031.93

24,848.61

-

24,848.61

24,848.61

-

-

-

-

-

-

-

-

-

124,297.72

0.00

-

-

0.00

-

-

127,329.65

24,848.61

-

24,848.61

24,848.61

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(continued)

211

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Labor, Department of
Vocational Rehabilitation Program State Appropriation State General Funds
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

11,503.41 1,128,528.11

(1,056,725.32)

(11,503.41) (71,802.79)

98,016.57

-

-

Prior Year Adjustments
466,539.53
-

Budget Unit Totals

$ 1,226,544.68 $ (1,056,725.32) $

(71,802.79) $

466,539.53

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 212

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

-

969,672.33

1,436,211.86

1,317,333.15

118,878.71

1,436,211.86

(490.30)

$

(490.30) $

-

-

97,526.27

97,526.27

-

97,526.27

-$

969,672.33 $ 1,533,738.13 $ 1,414,859.42 $

118,878.71 $ 1,533,738.13

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

$

191,712.05 $

97,526.27

1,125,621.10

-

$ 1,414,859.42 $

-$

191,712.05

-

97,526.27

-

1,125,621.10

118,878.71

118,878.71

118,878.71 $ 1,533,738.13

213

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Law, Department of
Law, Department of State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Law, Department of
Medicaid Fraud Control Unit State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Medicaid Fraud Control Unit
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 18,079,990.00
37,375,322.00
55,455,312.00

$ 18,079,990.00
36,587,014.00
54,667,004.00

$ 18,079,990.00
37,614.00 40,926,147.00
59,043,751.00

$ 18,079,990.00
274.60 39,701,625.15
57,781,889.75

1,147,261.00
3,597,990.00 2,111.00
4,747,362.00

1,147,261.00
3,597,990.00 2,111.00
4,747,362.00

1,147,261.00
3,372,100.00 2,111.00
4,521,472.00

1,147,261.00
3,325,253.64 -
4,472,514.64

$ 60,202,674.00 $ 59,414,366.00 $ 63,565,223.00 $ 62,254,404.39

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 214

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

$

-$

326,268.13 -

326,268.13

- $ 18,079,990.00 $

- $ 18,067,340.99 $

12,649.01 $

(47,843.10) -

278,699.63 39,701,625.15

241,085.63 (1,224,521.85)

37,614.00 39,621,432.96

1,304,714.04

(47,843.10)

58,060,314.78

(983,436.22)

57,726,387.95

1,317,363.05

12,649.01
241,085.63 80,192.19
333,926.83

-
-
-

$

326,268.13 $

-
47,843.10 -
47,843.10

1,147,261.00
3,373,096.74 -
4,520,357.74

-
996.74 (2,111.00)
(1,114.26)

1,108,148.00
3,372,099.18 -
4,480,247.18

39,113.00
0.82 2,111.00
41,224.82

39,113.00
997.56 -
40,110.56

- $ 62,580,672.52 $ (984,550.48) $ 62,206,635.13 $ 1,358,587.87 $

374,037.39

215

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Law, Department of
Law, Department of State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Law, Department of
Medicaid Fraud Control Unit State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Medicaid Fraud Control Unit

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

36,953.78 $

-$

(36,953.78) $

326,268.13 40,526.99

(326,268.13) -

(40,526.99)

403,748.90

(326,268.13)

(77,480.77)

13,431.16
60,449.91
73,881.07

139,261.43
81.60
139,343.03

-

(139,261.43)

-

-

-

(81.60)

-

(139,343.03)

1,343.17
(997.56) -
345.61

Budget Unit Totals

$

543,091.93 $ (326,268.13) $ (216,823.80) $

74,226.68

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 216

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(1,835.77) $

12,649.01 $

24,244.40 $

-$

24,244.40 $

24,244.40

-

-

241,085.63

241,085.63

241,085.63

-

241,085.63

-

(6,310.54)

80,192.19

134,331.56

-

134,331.56

134,331.56

-

(8,146.31)

333,926.83

399,661.59

241,085.63

158,575.96

399,661.59

-

(1,778.35)

39,113.00

38,677.82

-

-

997.56

-

-

-

-

-

-

(1,778.35)

40,110.56

38,677.82

-

38,677.82

38,677.82

-

-

-

-

-

-

-

38,677.82

38,677.82

$

-$

(9,924.66) $

374,037.39 $

438,339.41 $

241,085.63 $

197,253.78 $

438,339.41

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

$

241,085.63 $

-$

241,085.63

-

197,253.78

197,253.78

$

241,085.63 $

197,253.78 $

438,339.41

217

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Natural Resources, Department of
Coastal Resources State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Coastal Resources
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Departmental Administration
Environmental Protection State Appropriation State General Funds Federal Funds Federal Highway Administration - Highway Planning and Construction Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized 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 Itemized Other Funds
Total Historic Preservation
Parks, Recreation and Historic Sites State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Parks, Recreation and Historic Sites

Original Appropriation

Amended Appropriation

Final Budget

Funds Current Year
Revenues

$ 2,053,557.00 $ 2,053,557.00 $ 2,053,557.00 $ 2,053,557.00

4,470,663.00 110,329.00
6,634,549.00

4,838,671.00 105,094.00
6,997,322.00

5,479,088.00 200,250.00
7,732,895.00

5,267,394.87 155,034.78
7,475,986.65

11,445,718.00
110,000.00 39,065.00 11,594,783.00

11,445,718.00
110,000.00 39,065.00 11,594,783.00

11,445,718.00
110,000.00 39,065.00 11,594,783.00

11,445,718.00
53,747.91 11,499,465.91

25,897,906.00
32,861,619.00
56,778,515.00 115,538,040.00

25,897,906.00
28,835,422.00
56,778,515.00 111,511,843.00

25,897,906.00
17,723,316.00 31,782,671.00
51,835,599.00 127,239,492.00

25,897,906.00
17,723,315.49 31,621,158.48
54,390,514.29 129,632,894.26

3,397,423.00 -
3,397,423.00

3,397,423.00 -
3,397,423.00

3,397,423.00 -
3,397,423.00

3,397,423.00 -
3,397,423.00

1,580,815.00
11,607.00 1,009,180.00
-
2,601,602.00

1,580,815.00
11,607.00 1,009,180.00
-
2,601,602.00

1,580,815.00
279,129.00 1,676,080.00
124,351.00
3,660,375.00

1,580,815.00
279,129.00 1,556,850.77
109,113.17
3,525,907.94

13,615,630.00
1,704,029.00 41,480,954.00 56,800,613.00

13,615,630.00
1,704,029.00 31,619,991.00 46,939,650.00

13,615,630.00
3,942,272.00 31,619,991.00 49,177,893.00

13,615,630.00
2,113,826.11 27,448,729.85 43,178,185.96

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 218

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

$

-$

104,494.80
104,494.80

- $ 2,053,557.00 $

-

5,267,394.87

-

259,529.58

-

7,580,481.45

- $ 2,048,404.19 $

(211,693.13) 59,279.58
(152,413.55)

5,267,394.87 188,110.43
7,503,909.49

5,152.81 $
211,693.13 12,139.57 228,985.51

5,152.81
71,419.15 76,571.96

-
48,328.02 48,328.02

-

11,445,718.00

-

-

-

102,075.93

-

11,547,793.93

-
(110,000.00) 63,010.93 (46,989.07)

11,294,551.28
10,000.00 11,304,551.28

151,166.72
110,000.00 29,065.00 290,231.72

151,166.72
92,075.93 243,242.65

-
-
23,702,394.51 23,702,394.51

-

25,897,906.00

-

17,723,315.49

-

31,621,158.48

-

-

-

78,092,908.80

-

153,335,288.77

-
(0.51) (161,512.52)
26,257,309.80 26,095,796.77

25,779,915.25
17,723,315.49 31,621,158.48
51,846,753.69 126,971,142.91

117,990.75
0.51 161,512.52
(11,154.69) 268,349.09

117,990.75
-
26,246,155.11 26,364,145.86

45,547.11 45,547.11

-

3,397,423.00

-

45,547.11

-

3,442,970.11

45,547.11 45,547.11

2,811,287.92 -
2,811,287.92

586,135.08 -
586,135.08

586,135.08 45,547.11 631,682.19

-
32,195.30
32,195.30

-

1,580,815.00

-

279,129.00

-

1,556,850.77

-

141,308.47

-

3,558,103.24

-
(119,229.23)
16,957.47
(102,271.76)

1,571,192.99
279,129.00 1,556,850.77
100,209.29
3,507,382.05

9,622.01
119,229.23 24,141.71
152,992.95

9,622.01
41,099.18
50,721.19

-
959,177.41 959,177.41

-

13,615,630.00

-

13,569,409.08

-

2,113,826.11

(1,828,445.89)

2,113,826.11

-

28,407,907.26

(3,212,083.74)

27,274,989.14

-

44,137,363.37

(5,040,529.63)

42,958,224.33

46,220.92
1,828,445.89 4,345,001.86 6,219,668.67

46,220.92
1,132,918.12
1,179,139.04 (continued)

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, 2014

Natural Resources, Department of
Pollution Prevention Assistance Other Funds
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 Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Wildlife Resources
Budget Unit Totals

Original Appropriation

Amended Appropriation

-

-

Final Budget

Funds Current Year
Revenues

-

-

1,865,775.00
1,865,775.00

1,865,775.00
1,865,775.00

1,865,775.00
152,553.00 -
2,018,328.00

1,865,775.00
1,865,775.00

32,637,208.00 -
13,837,944.00 -
8,785,162.00 55,260,314.00

32,637,208.00 -
13,784,397.00 -
8,747,783.00 55,169,388.00

32,637,208.00 -
38,725,231.00 53,988.00
14,770,988.00 86,187,415.00

32,637,208.00 -
34,475,003.89 53,988.00
11,074,037.02 78,240,236.91

$ 253,693,099.00 $ 240,077,786.00 $ 291,008,604.00 $ 278,815,875.63

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

376,512.92

-

376,512.92

376,512.92

-

-

376,512.92

-
623,343.80 -
623,343.80

-

1,865,775.00

-

623,343.80

-

-

-

2,489,118.80

-
470,790.80 -
470,790.80

1,340,241.17
152,552.86 -
1,492,794.03

525,533.83
0.14 -
525,533.97

525,533.83
470,790.94 -
996,324.77

1,945,180.00
17,084,104.66 19,029,284.66
$ 44,921,278.53 $

-

32,637,208.00

-

31,830,644.36

-

1,945,180.00

1,945,180.00

-

-

34,475,003.89

(4,250,227.11)

34,475,003.89

-

53,988.00

-

53,988.00

-

28,158,141.68

13,387,153.68

12,033,225.89

-

97,269,521.57

11,082,106.57

78,392,862.14

806,563.64 -
4,250,227.11 -
2,737,762.11 7,794,552.86

806,563.64 1,945,180.00
16,124,915.79 18,876,659.43

- $ 323,737,154.16 $ 32,728,550.16 $ 274,942,154.15 $ 16,066,449.85 $ 48,795,000.01

221

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Natural Resources, Department of

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

Coastal Resources State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Coastal Resources

$

25,859.32 $

-$

(25,859.32) $

104,494.96
130,354.28

(104,494.80)
(104,494.80)

(0.16)
(25,859.48)

635.31
635.31

Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Departmental Administration

18,914.89
48,328.02 67,242.91

-
(48,328.02) (48,328.02)

(18,914.89)
(18,914.89)

5,247.22
5,247.22

Environmental Protection State Appropriation State General Funds Federal Funds Federal Highway Administration - Highway Planning and Construction Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Environmental Protection

173,032.79
-
23,787,698.82 23,960,731.61

-
-
(23,702,394.51) (23,702,394.51)

(173,032.79)
-
(85,304.31) (258,337.10)

5,175.75
-
429,054.52 434,230.27

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

45,547.11 45,547.11

(45,547.11) (45,547.11)

-

1,955.91

-

-

-

1,955.91

Historic Preservation State Appropriation State General Funds Federal Funds Federal Highway Administration - Highway Planning and Construction Federal Funds Not Itemized Other Funds
Total Historic Preservation

2,847.84
33,701.72
36,549.56

-
(32,195.30)
(32,195.30)

(2,847.84)
(1,506.42)
(4,354.26)

8,428.37
7,596.70
16,025.07

Parks, Recreation and Historic Sites State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Parks, Recreation and Historic Sites

236,599.80
1,298,353.92 1,534,953.72

-
(959,177.41) (959,177.41)

(236,599.80)
(339,176.51) (575,776.31)

42,427.61
38,901.17 81,328.78

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 222

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

5,152.81 $

5,788.12 $

-$

5,788.12 $

5,788.12

-

-

-

-

-

-

-

-

-

71,419.15

71,419.15

71,419.15

-

71,419.15

-

-

76,571.96

77,207.27

71,419.15

5,788.12

77,207.27

-

-

151,166.72

156,413.94

-

156,413.94

156,413.94

-

-

-

-

-

-

-

-

-

92,075.93

92,075.93

75,896.02

16,179.91

92,075.93

-

-

243,242.65

248,489.87

75,896.02

172,593.85

248,489.87

-

(427.10)

117,990.75

122,739.40

-

122,739.40

122,739.40

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

26,246,155.11

26,675,209.63

26,589,942.83

85,266.80

26,675,209.63

-

(427.10)

26,364,145.86

26,797,949.03

26,589,942.83

208,006.20

26,797,949.03

-

-

586,135.08

588,090.99

588,090.99

-

588,090.99

-

-

45,547.11

45,547.11

45,547.11

-

45,547.11

-

-

631,682.19

633,638.10

633,638.10

-

633,638.10

-

-

9,622.01

18,050.38

-

18,050.38

18,050.38

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

41,099.18

48,695.88

48,695.30

0.58

48,695.88

-

-

50,721.19

66,746.26

48,695.30

18,050.96

66,746.26

-

-

46,220.92

88,648.53

-

88,648.53

88,648.53

-

-

-

-

-

-

-

-

-

1,132,918.12

1,171,819.29

1,113,174.26

58,645.03

1,171,819.29

-

-

1,179,139.04

1,260,467.82

1,113,174.26

147,293.56

1,260,467.82

(continued)

223

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Natural Resources, Department of
Pollution Prevention Assistance Other Funds
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 Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Wildlife Resources
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

376,512.92

(376,512.92)

-

396.60
623,343.80 25.00
623,765.40

-
(623,343.80) -
(623,343.80)

(396.60)
(25.00) (421.60)

354,437.60 1,945,180.00
17,165,679.72 19,465,297.32 46,240,954.83

(1,945,180.00)
(17,084,104.66) (19,029,284.66) (44,921,278.53)

(354,437.60) -
(81,575.06) (436,012.66) (1,319,676.30)

1,510,085.03

-

-

Prior Year Adjustments
(376,512.92)
223.86 -
223.86
69,404.65 -
882,919.95 952,324.60 1,115,458.10
-

Budget Unit Totals

$ 47,751,039.86 $ (44,921,278.53) $ (1,319,676.30) $ 1,115,458.10

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 224

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

-

-

376,512.92

-

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

525,533.83

525,757.69

525,533.83

223.86

525,757.69

-

-

470,790.94

470,790.94

470,790.94

-

470,790.94

-

-

-

-

-

-

-

-

-

996,324.77

996,548.63

996,324.77

223.86

996,548.63

-

-

806,563.64

875,968.29

696,015.00

179,953.29

875,968.29

-

-

1,945,180.00

1,945,180.00

1,945,180.00

-

1,945,180.00

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

16,124,915.79

17,007,835.74

16,680,880.15

326,955.59

17,007,835.74

-

-

18,876,659.43

19,828,984.03

19,322,075.15

506,908.88

19,828,984.03

-

(427.10)

48,795,000.01

49,910,031.01

48,851,165.58

1,058,865.43

49,910,031.01

(192,435.95) $ (192,435.95) $

-

-

1,317,649.08

1,317,649.08

-

1,317,649.08

(427.10) $ 48,795,000.01 $ 51,227,680.09 $ 50,168,814.66 $ 1,058,865.43 $ 51,227,680.09

Summary of Ending Fund Balance Reserved
Inventories Underground Storage Tank Trust Fund Other Reserves
Air Emissions Cloudland Canyon/Red Top Mountain
Cottage Rebuilds Donations Hazardous Waste Trust Fund Insurance Recovery Nongame Wildlife Conservation &
Wildlife Habitat Acquisition Fund Restitution for Damages to Properties Restricted Donations Solid Waste Trust Fund Voluntary Remediation Escrow Waterfowl/Duck Stamp Fund Wildlife Endowment Fund Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 1,317,649.08 $ 20,188,401.70

- $ 1,317,649.08

-

20,188,401.70

4,490,931.10

-

4,490,931.10

262,376.00 904.91
1,492,642.80 69,391.13

-

262,376.00

-

904.91

-

1,492,642.80

-

69,391.13

6,199,878.84 1,364.33
4,688,803.11 1,100,893.49
175,785.48 1,021,045.60 9,158,747.09

-

6,199,878.84

-

1,364.33

-

4,688,803.11

-

1,100,893.49

-

175,785.48

-

1,021,045.60

-

9,158,747.09

-

1,058,865.43

1,058,865.43

$ 50,168,814.66 $ 1,058,865.43 $ 51,227,680.09

225

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Pardons and Paroles, State Board of
Board Administration State Appropriation State General Funds 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 Itemized Other Funds
Total Parole Supervision
Victim Services State Appropriation State General Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 5,011,671.00 $ 5,011,671.00 $ 5,011,671.00 $ 5,011,671.00

-

-

964.00

963.56

5,011,671.00

5,011,671.00

5,012,635.00

5,012,634.56

11,946,790.00 -
11,946,790.00

11,846,790.00 -
11,846,790.00

11,846,790.00 1,005.00
11,847,795.00

11,846,790.00 1,004.95
11,847,794.95

35,567,816.00
806,050.00 -
36,373,866.00

35,567,816.00
806,050.00 -
36,373,866.00

35,567,816.00
221,383.00 1,734,262.00
37,523,461.00

35,567,816.00
130,462.49 1,734,251.13
37,432,529.62

460,331.00

460,331.00

460,331.00

460,331.00

$ 53,792,658.00 $ 53,692,658.00 $ 54,844,222.00 $ 54,753,290.13

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 226

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

$

-$

- $ 5,011,671.00 $

- $ 4,795,305.77 $

216,365.23 $

216,365.23

-

-

963.56

(0.44)

963.56

0.44

-

-

-

5,012,634.56

(0.44)

4,796,269.33

216,365.67

216,365.23

-

-

11,846,790.00

-

11,712,196.27

134,593.73

134,593.73

-

-

1,004.95

(0.05)

1,004.95

0.05

-

-

-

11,847,794.95

(0.05)

11,713,201.22

134,593.78

134,593.73

-
374,637.24 -
374,637.24

-

35,567,816.00

-

505,099.73

-

1,734,251.13

-

37,807,166.86

-
283,716.73 (10.87)
283,705.86

35,270,861.69
221,380.69 1,732,801.88
37,225,044.26

296,954.31
2.31 1,460.12
298,416.74

296,954.31
283,719.04 1,449.25
582,122.60

-

$

374,637.24 $

-

460,331.00

-

439,341.30

20,989.70

20,989.70

- $ 55,127,927.37 $

283,705.37 $ 54,173,856.11 $

670,365.89 $

954,071.26

227

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Pardons and Paroles, State Board of
Board Administration State Appropriation State General Funds 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 Itemized Other Funds
Total Parole Supervision
Victim Services 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 2013
Surplus

Prior Year Adjustments

$

167,121.81 $

333.03

167,454.84

-$ -
-

(167,121.81) $ (333.03)
(167,454.84)

4,221.76 -
4,221.76

58,504.94 58.88
58,563.82

-

(58,504.94)

-

(58.88)

-

(58,563.82)

5,317.38 -
5,317.38

828,506.43
374,637.24 1,304.93
1,204,448.60

-
(374,637.24) -
(374,637.24)

(828,506.43)
(1,304.93)
(829,811.36)

2,444.83
-
2,444.83

41,248.07

-

(41,248.07)

-

Budget Unit Totals

$ 1,471,715.33 $ (374,637.24) $ (1,097,078.09) $

11,983.97

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 228

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

216,365.23 $

220,586.99 $

-$

220,586.99 $

220,586.99

-

-

-

-

-

-

-

-

-

216,365.23

220,586.99

-

220,586.99

220,586.99

-

-

134,593.73

139,911.11

-

139,911.11

139,911.11

-

-

-

-

-

-

-

-

-

134,593.73

139,911.11

-

139,911.11

139,911.11

-

-

296,954.31

299,399.14

-

299,399.14

299,399.14

-

-

283,719.04

283,719.04

283,719.04

-

283,719.04

-

-

1,449.25

1,449.25

-

1,449.25

1,449.25

-

-

582,122.60

584,567.43

283,719.04

300,848.39

584,567.43

-

-

20,989.70

20,989.70

-

20,989.70

20,989.70

$

-$

-$

954,071.26 $

966,055.23 $

283,719.04 $

682,336.19 $

966,055.23

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

$

283,719.04 $

-$

283,719.04

-

682,336.19

682,336.19

$

283,719.04 $

682,336.19 $

966,055.23

229

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Properties Commission, State Properties Commission, State
Other Funds
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$

820,201.00 $

820,201.00 $ 1,500,000.00 $ 1,457,127.66

$

820,201.00 $

820,201.00 $ 1,500,000.00 $ 1,457,127.66

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 230

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

$

-$

- $ 1,457,127.66 $

(42,872.34) $ 1,457,127.66 $

42,872.34 $

-

$

-$

- $ 1,457,127.66 $

(42,872.34) $ 1,457,127.66 $

42,872.34 $

-

231

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Properties Commission, State
Properties Commission, State Other Funds

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

-$

-$

-$

-

Budget Unit Totals

$

-$

-$

-$

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 232

Other Adjustments

Early Return of Fiscal Year 2014
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

$

-

$

-

$

-

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, 2014

Public Defender Standards Council, Georgia
Public Defender Standards Council State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 6,082,218.00 $ 6,422,218.00 $ 6,422,218.00 $ 6,422,218.00

340,000.00

340,000.00

84,466.00 1,587,196.00

71,022.00 1,687,493.01

6,422,218.00

6,762,218.00

8,093,880.00

8,180,733.01

35,135,808.00 -
35,135,808.00

36,725,544.00 -
36,725,544.00

40,725,544.00 30,195,768.00
70,921,312.00

40,725,544.00 29,344,458.83
70,070,002.83

-

-

-

-

$ 41,558,026.00 $ 43,487,762.00 $ 79,015,192.00 $ 78,250,735.84

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

$

-$

22,192.58 30,579.14

52,771.72

- $ 6,422,218.00 $

-

93,214.58

-

1,718,072.15

8,233,504.73

- $ 6,375,874.44 $

8,748.58 130,876.15

59,811.53 1,348,903.86

139,624.73

7,784,589.83

46,343.56 $
24,654.47 238,292.14
309,290.17

46,343.56
33,403.05 369,168.29
448,914.90

875,939.05
875,939.05

-

40,725,544.00

-

30,220,397.88

70,945,941.88

24,629.88
24,629.88

40,539,952.66 28,692,552.49
69,232,505.15

185,591.34 1,503,215.51
1,688,806.85

185,591.34 1,527,845.39
1,713,436.73

-

$

928,710.77 $

-

-

-

-

-

-

- $ 79,179,446.61 $

164,254.61 $ 77,017,094.98 $ 1,998,097.02 $ 2,162,351.63

235

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Public Defender Standards Council, Georgia
Public Defender Standards Council State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

-$

-$

22,192.58 30,579.14

(22,192.58) (30,579.14)

52,771.72

(52,771.72)

-$
-
-

4,692.55
(8,684.08) 1,662.66
(2,328.87)

875,939.05
875,939.05

(875,939.05)
(875,939.05)

-

170,602.15

-

1,305.04

-

171,907.19

-

-

-

139,340.28

Budget Unit Totals

$

928,710.77 $ (928,710.77) $

-$

308,918.60

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 236

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(4,692.55) $

46,343.56 $

46,343.56 $

-$

46,343.56 $

46,343.56

-

-

33,403.05

24,718.97

24,718.97

-

24,718.97

-

-

369,168.29

370,830.95

370,830.95

-

370,830.95

-

(4,692.55)

448,914.90

441,893.48

395,549.92

46,343.56

441,893.48

-

(170,602.19)

185,591.34

185,591.30

-

-

-

1,527,845.39

1,529,150.43

1,529,150.43

-

(170,602.19)

1,713,436.73

1,714,741.73

1,529,150.43

185,591.30 -
185,591.30

185,591.30 1,529,150.43
1,714,741.73

-

(139,340.28)

-

-

-

-

-

$

- $ (314,635.02) $ 2,162,351.63 $ 2,156,635.21 $ 1,924,700.35 $

231,934.86 $ 2,156,635.21

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves
Administrative Service Fees Application Fees Local County Funds Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

24,718.97 $

327,552.41 43,577.58 1,528,851.39

-

$ 1,924,700.35 $

-$

24,718.97

-

327,552.41

-

43,577.58

-

1,528,851.39

231,934.86

231,934.86

231,934.86 $ 2,156,635.21

237

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 FFIND - Temporary Assistance for Needy Families Federal Funds Not Itemized 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 Federal Funds Not Itemized Other Funds
Total Adult Essential Health Treatment Services
Departmental Administration State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Itemized 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 Itemized 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 Itemized Other Funds
Total Epidemiology

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 3,648,684.00 6,632,179.00
1,000,000.00 149,000.00
10,404,530.00 -
16,534,474.00 1,237,224.00
39,606,091.00

$ 3,648,684.00 6,632,179.00
500,000.00 149,000.00 10,404,529.00
14,638,828.00
745,000.00
36,718,220.00

$ 3,648,684.00 6,632,179.00
500,000.00 467,850.00 10,404,529.00
17,717,761.00 1,365,392.00
40,736,395.00

$ 3,648,684.00 6,632,179.00
176,536.29 154,298.16 10,404,529.00
16,179,725.41
726,790.00
37,922,741.86

3,171.00 6,613,249.00
-
300,000.00 -
6,916,420.00

6,613,249.00
-
300,000.00 -
6,913,249.00

6,613,249.00
436,801.00
750,000.00 -
7,800,050.00

6,613,249.00
-
164,344.00 440,313.13
17,666.94
7,235,573.07

20,756,090.00 131,795.00
1,807,258.00 471,900.00
5,375,140.00 -
28,542,183.00

22,006,090.00 131,795.00
1,807,258.00 471,900.00
5,375,140.00 445,000.00
30,237,183.00

22,006,090.00 131,795.00
1,971,126.00 9,673,659.00 6,721,092.00
40,503,762.00

22,008,180.00 131,795.00
704,649.51 9,559,334.65 6,383,386.80
38,787,345.96

2,451,132.00
280,000.00 100,000.00 34,747,019.00 221,976.00
37,800,127.00

2,451,132.00
280,000.00 -
34,755,447.00 171,976.00
37,658,555.00

2,451,132.00
450,400.00 -
28,130,280.00 314,175.00
31,345,987.00

2,451,132.00
364,768.21 12,914.09
27,897,831.29 408,555.51
31,135,201.10

4,026,204.00 115,637.00
196,750.00 4,764,766.00
42,756.00
9,146,113.00

4,026,204.00 115,637.00
196,750.00 6,176,574.00
42,756.00
10,557,921.00

4,026,204.00 115,637.00
196,750.00 10,524,002.00
95,186.00
14,957,779.00

4,026,204.00 115,637.00
9,584,636.18
117,885.84
13,844,363.02

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 238

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

$

-$

-

1,595,512.96

1,595,512.96

- $ 3,648,684.00 $

-

6,632,179.00

- $ 3,644,384.32 $

-

6,632,178.03

4,299.68 $ 0.97

4,299.68 0.97

-

176,536.29

(323,463.71)

176,536.29

-

154,298.16

(313,551.84)

154,298.16

-

10,404,529.00

-

10,404,529.00

-

-

-

-

-

16,179,725.41

(1,538,035.59)

16,160,656.68

-

2,322,302.96

956,910.96

1,224,895.29

323,463.71 313,551.84
1,557,104.32 140,496.71

19,068.73 1,097,407.67

-

39,518,254.82

(1,218,140.18)

38,397,477.77

2,338,917.23

1,120,777.05

-
436,801.00
-
436,801.00

-

-

-

6,613,249.00

-

436,801.00

-

164,344.00

-

440,313.13

-

17,666.94

-

7,672,374.07

-
-
(585,656.00) 440,313.13
17,666.94
(127,675.93)

5,989,317.92
424,260.87
164,344.00 440,313.13
-
7,018,235.92

623,931.08
12,540.13
585,656.00 (440,313.13)
-
781,814.08

623,931.08
12,540.13
17,666.94
654,138.15

-
0.04 -
8,906.96 159,231.89
168,138.89

-

22,008,180.00

-

131,795.00

2,090.00 -

22,004,964.39 131,795.00

-

0.04

0.04

-

-

704,649.51

(1,266,476.49)

704,649.51

-

9,568,241.61

(105,417.39)

9,568,241.65

-

6,542,618.69

(178,473.31)

6,007,041.68

-

38,955,484.85

(1,548,277.15)

38,416,692.23

1,125.61 -
1,266,476.49
105,417.35 714,050.32
2,087,069.77

3,215.61 -
0.04 -
(0.04) 535,577.01
538,792.62

-
139.03 1,648.56 328,071.50
329,859.09

-

2,451,132.00

-

364,768.21

-

13,053.12

-

27,899,479.85

-

736,627.01

-

31,465,060.19

-
(85,631.79) 13,053.12 (230,800.15) 422,452.01
119,073.19

2,451,007.35
364,768.21 12,914.09
27,896,182.44 332,124.72
31,056,996.81

124.65
85,631.79 (12,914.09) 234,097.56 (17,949.72)
288,990.19

124.65
139.03 3,297.41 404,502.29
408,063.38

-
31,846.88
31,846.88

-

4,026,204.00

-

115,637.00

-

4,026,165.21

-

115,637.00

-

-

-

9,584,636.18

-

149,732.72

(196,750.00) (939,365.82)
54,546.72

9,534,636.18
89,484.36

-

13,876,209.90

(1,081,569.10)

13,765,922.75

38.79 -
196,750.00 989,365.82
5,701.64
1,191,856.25

38.79 -
50,000.00 60,248.36
110,287.15 (continued)

239

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Public Health, Department of
Immunization State Appropriation State General Funds Federal Funds Preventive Health and Health Services Block Grant Federal Funds Not Itemized 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 Itemized Other Funds
Total Infant and Child Essential Health Treatment Services
Infant and Child Health Promotion State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Federal Funds Not Itemized 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 Itemized 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 Itemized Other Funds
Total Inspections and Environmental Hazard Control
Public Health Formula Grants to Counties State Appropriation State General Funds

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

2,507,264.00
500,000.00 7,906,339.00
-
10,913,603.00

2,507,264.00
500,000.00 9,925,482.00
717,721.00
13,650,467.00

2,507,264.00
15,885,979.00 11,865,306.00
30,258,549.00

2,507,264.00
9,015,309.36 8,000,298.94
19,522,872.30

20,694,891.00
8,698,918.00 116,500.00
18,449,501.00 75,000.00
48,034,810.00

20,694,891.00
8,733,918.00 116,500.00
14,273,018.00 75,000.00
43,893,327.00

20,694,891.00
8,324,146.00 53,835.00
15,239,443.00 110,348.00
44,422,663.00

20,692,801.00
10,394,312.47 40,589.01
13,914,790.91 104,177.66
45,146,671.05

12,192,738.00
10,623,280.00 119,108.00
246,283,799.00 50,316,634.00
319,535,559.00

12,192,738.00
10,612,537.00 -
245,112,666.00 49,137.00
267,967,078.00

12,192,738.00
21,824,535.00 -
224,503,809.00 71,214,311.00
329,735,393.00

12,192,738.00
4,495,489.51 -
200,801,364.39 66,046,136.61
283,535,728.51

31,228,127.00
84,489.00 60,292,583.00
-
91,605,199.00

31,228,127.00
84,489.00 61,087,513.00
-
92,400,129.00

31,228,127.00
103,080,361.00
59,498.00
134,367,986.00

31,228,127.00
70,322,723.95
59,731.40
101,610,582.35

3,620,859.00
200,210.00 223,000.00 547,530.00 618,231.00
5,209,830.00

3,620,859.00
200,210.00 223,000.00 630,384.00 618,231.00
5,292,684.00

3,620,859.00
95,000.00 50,000.00 1,026,616.00 683,889.00
5,476,364.00

3,620,859.00
94,872.44 49,476.39 904,426.16 536,152.97
5,205,786.96

87,317,646.00

87,317,646.00

87,317,646.00

87,317,646.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 240

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

-
4,508,895.07
4,508,895.07
-
66.50 138,766.43
138,832.93

-

2,507,264.00

-

2,506,800.02

-

-

-

-

-

9,015,309.36

(6,870,669.64)

9,015,309.36

-

12,509,194.01

643,888.01

9,885,867.06

-

24,031,767.37

(6,226,781.63)

21,407,976.44

463.98
6,870,669.64 1,979,438.94
8,850,572.56

463.98
2,623,326.95
2,623,790.93

-

20,692,801.00

(2,090.00)

20,694,870.56

20.44

-

10,394,312.47

2,070,166.47

10,394,312.47

(2,070,166.47)

-

40,589.01

(13,245.99)

40,589.01

13,245.99

-

13,914,857.41

(1,324,585.59)

13,914,790.91

1,324,652.09

-

242,944.09

132,596.09

100,944.53

9,403.47

-

45,285,503.98

862,840.98

45,145,507.48

(722,844.48)

(2,069.56)
66.50 141,999.56
139,996.50

10,631,400.83 10,631,400.83
718,346.71 460,888.23 1,179,234.94
32,117.54 479,478.13 511,595.67
-

-

12,192,738.00

-

12,192,488.49

-

4,495,489.51

(17,329,045.49)

4,495,489.51

-

-

-

-

-

200,801,364.39

(23,702,444.61)

199,586,045.78

-

76,677,537.44

5,463,226.44

71,171,899.24

-

294,167,129.34

(35,568,263.66)

287,445,923.02

249.51
17,329,045.49 -
24,917,763.22 42,411.76
42,289,469.98

-

31,228,127.00

-

31,227,814.89

-

-

-

-

-

71,041,070.66

(32,039,290.34)

71,038,463.91

-

520,619.63

461,121.63

46,721.32

-

102,789,817.29

(31,578,168.71)

102,313,000.12

312.11
32,041,897.09
12,776.68
32,054,985.88

-

3,620,859.00

-

94,872.44

-

49,476.39

-

936,543.70

-

1,015,631.10

-

5,717,382.63

-
(127.56) (523.61) (90,072.30) 331,742.10
241,018.63

3,620,851.39
94,872.44 49,476.39 863,928.63 476,919.11
5,106,047.96

7.61
127.56 523.61 162,687.37 206,969.89
370,316.04

-

87,317,646.00

-

87,317,645.70

0.30

249.51 -
1,215,318.61 5,505,638.20 6,721,206.32
312.11 -
2,606.75 473,898.31 476,817.17
7.61 -
72,615.07 538,711.99 611,334.67
0.30 (continued)

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, 2014

Public Health, Department of
Vital Records State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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
Budget Unit Totals

Original Appropriation

Amended Appropriation

3,641,696.00
530,680.00 -
4,172,376.00

3,641,696.00
530,680.00 -
4,172,376.00

Final Budget

Funds
Current Year Revenues

3,641,696.00
680,680.00 1,781,598.00
6,103,974.00

3,641,696.00
1,234,305.22 738,299.65
5,614,300.87

1,988,502.00
-
1,988,502.00

1,988,502.00
-
1,988,502.00

1,988,502.00
640,796.00 -
2,629,298.00

1,988,502.00
669.20
1,989,171.20

15,345,972.00

15,345,972.00

15,345,972.00

15,345,972.00

$ 706,134,431.00 $ 654,113,309.00 $ 791,001,818.00 $ 694,213,956.25

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

-
9,029.43 457,071.25
466,100.68

-

3,641,696.00

-

1,243,334.65

-

1,195,370.90

-

6,080,401.55

-
562,654.65 (586,227.10)
(23,572.45)

3,640,660.51
679,115.40 667,705.41
4,987,481.32

1,035.49
1,564.60 1,113,892.59
1,116,492.68

1,035.49
564,219.25 527,665.49
1,092,920.23

1,358,923.01
14,501.39 1,373,424.40
-
$ 21,371,643.34 $

-

1,988,502.00

-

1,358,923.01

-

15,170.59

-

3,362,595.60

-
718,127.01 15,170.59
733,297.60

1,555,407.61
502,381.10 -
2,057,788.71

433,094.39
138,414.90 -
571,509.29

433,094.39
856,541.91 15,170.59
1,304,806.89

-

15,345,972.00

-

15,323,979.48

21,992.52

21,992.52

- $ 715,585,599.59 $ (75,416,218.41) $ 699,760,675.71 $ 91,241,142.29 $ 15,824,923.88

243

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 FFIND - Temporary Assistance for Needy Families Federal Funds Not Itemized 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 Federal Funds Not Itemized Other Funds
Total Adult Essential Health Treatment Services
Departmental Administration State Appropriation State General Funds Tobacco Settlement Funds Federal Funds Medical Assistance Program Preventive Health and Health Services Block Grant Federal Funds Not Itemized 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 Itemized 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 Itemized Other Funds
Total Epidemiology

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

142,424.16 $

2,992.05

-$ -

1,595,512.96

(1,595,512.96)

1,740,929.17

(1,595,512.96)

(142,424.16) $ (2,992.05)
-
(145,416.21)

56,219.87 61,607.20
7,978,983.44 10,531.92 7,326.00 37,839.23
8,152,507.66

23.37 341,434.35
436,801.44
-
778,259.16

-
(436,801.00)
-
(436,801.00)

(23.37) (341,434.35)
(0.44)
-
(341,458.16)

20,174.87 197,674.27
-
-
217,849.14

18,761.91 -
0.04 -
8,906.96 159,231.89
186,900.80

-
(0.04) -
(8,906.96) (159,231.89)
(168,138.89)

(18,761.91) -
-
(18,761.91)

14,699.02 -
1,555,088.68
1,569,787.70

482.41
139.03 1,648.56 328,071.50
330,341.50

-
(139.03) (1,648.56) (328,071.50)
(329,859.09)

(482.41)
-
(482.41)

2,622.37
229,951.12 9,494.40
242,067.89

52,706.89 0.07
31,846.88
84,553.84

-
(31,846.88)
(31,846.88)

(52,706.89) (0.07)
-
(52,706.96)

13,482.03 -
12,858.87
33.88
26,374.78

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 244

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

4,299.68 $

60,519.55 $

-$

60,519.55 $

60,519.55

-

-

0.97

61,608.17

-

61,608.17

61,608.17

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

7,978,983.44

7,978,983.44

-

7,978,983.44

-

-

-

10,531.92

10,531.92

-

10,531.92

-

-

19,068.73

26,394.73

26,394.73

-

26,394.73

-

-

1,097,407.67

1,135,246.90

1,135,246.90

-

1,135,246.90

-

-

1,120,777.05

9,273,284.71

9,151,156.99

122,127.72

9,273,284.71

-

-

-

20,174.87

-

20,174.87

20,174.87

-

-

623,931.08

821,605.35

-

821,605.35

821,605.35

-

-

12,540.13

12,540.13

-

12,540.13

12,540.13

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

17,666.94

17,666.94

17,666.94

-

17,666.94

-

-

654,138.15

871,987.29

17,666.94

854,320.35

871,987.29

-

(2,085.01)

3,215.61

15,829.62

-

-

-

-

-

15,829.62

15,829.62

-

-

-

-

-

0.04

0.04

0.04

-

0.04

-

-

-

-

-

-

-

-

(0.04)

(0.04)

(0.04)

-

(0.04)

-

-

535,577.01

2,090,665.69

2,090,665.69

-

2,090,665.69

-

(2,085.01)

538,792.62

2,106,495.31

2,090,665.69

15,829.62

2,106,495.31

-

-

124.65

2,747.02

-

2,747.02

2,747.02

-

-

-

-

-

-

-

-

-

139.03

139.03

139.03

-

139.03

-

-

3,297.41

233,248.53

233,248.53

-

233,248.53

-

-

404,502.29

413,996.69

413,996.69

-

413,996.69

-

-

408,063.38

650,131.27

647,384.25

2,747.02

650,131.27

-

(17,764.25)

38.79

(4,243.43)

-

-

-

-

-

-

-

-

-

-

-

-

-

50,000.00

62,858.87

62,858.87

-

-

60,248.36

60,282.24

60,282.24

-

(17,764.25)

110,287.15

118,897.68

123,141.11

(4,243.43) -
-
(4,243.43)

(4,243.43) -
62,858.87 60,282.24
118,897.68 (continued)

245

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Public Health, Department of
Immunization State Appropriation State General Funds Federal Funds Preventive Health and Health Services Block Grant Federal Funds Not Itemized 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 Itemized Other Funds
Total Infant and Child Essential Health Treatment Services
Infant and Child Health Promotion State Appropriation State General Funds Federal Funds Maternal and Child Health Services Block Grant Medical Assistance Program Federal Funds Not Itemized 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 Itemized 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 Itemized Other Funds
Total Inspections and Environmental Hazard Control
Public Health Formula Grants to Counties 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 2013
Surplus

2,890.91
4,508,895.07
4,511,785.98
968,763.47
66.50 138,766.43
1,107,596.40

-
(4,508,895.07)
(4,508,895.07)
-
(66.50) (138,766.43)
(138,832.93)

(2,890.91)
-
(2,890.91)
(968,763.47)
-
(968,763.47)

2,779.53
10,631,400.83
10,634,180.36

-
(10,631,400.83)
(10,631,400.83)

254,897.47
718,346.71 460,888.23
1,434,132.41

-
(718,346.71) (460,888.23)
(1,179,234.94)

64,485.45
32,117.54 479,478.13
576,081.12

-
(32,117.54) (479,478.13)
(511,595.67)

416,698.59

-

(2,779.53) -
(2,779.53)
(254,897.47) -
(254,897.47)
(64,485.45) -
(64,485.45)
(416,698.59)

Prior Year Adjustments
-
91,387.32 -
6,777.72 98,165.04
127,317.16 -
448,855.74 184,367.45 760,540.35
549,695.18 -
119,266.91 190,654.35 859,616.44
100,605.59 -
25,874.77 126,480.36
-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 246

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

463.98

463.98

-

463.98

463.98

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,623,326.95

2,623,326.95

2,623,326.95

-

2,623,326.95

-

-

2,623,790.93

2,623,790.93

2,623,326.95

463.98

2,623,790.93

-

-

(2,069.56)

89,317.76

-

89,317.76

89,317.76

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

66.50

66.50

66.50

-

66.50

-

-

141,999.56

148,777.28

148,777.28

-

148,777.28

-

-

139,996.50

238,161.54

148,843.78

89,317.76

238,161.54

-

-

249.51

127,566.67

-

-

-

-

-

-

-

-

-

-

-

-

-

1,215,318.61

1,664,174.35

1,664,174.35

-

-

5,505,638.20

5,690,005.65

5,690,005.65

-

-

6,721,206.32

7,481,746.67

7,354,180.00

-

(102,584.74)

312.11

447,422.55

-

-

-

-

-

-

2,606.75

121,873.66

-

-

473,898.31

664,552.66

-

(102,584.74)

476,817.17

1,233,848.87

-
121,873.66 664,552.66
786,426.32

-

-

7.61

100,613.20

-

-

-

-

-

-

-

-

-

-

-

-

-

72,615.07

72,615.07

72,615.07

-

-

538,711.99

564,586.76

564,586.76

-

-

611,334.67

737,815.03

637,201.83

-

-

0.30

0.30

-

127,566.67 -
127,566.67
447,422.55 -
447,422.55
100,613.20 -
100,613.20
0.30

127,566.67 -
1,664,174.35 5,690,005.65 7,481,746.67
447,422.55 -
121,873.66 664,552.66 1,233,848.87
100,613.20 -
72,615.07 564,586.76 737,815.03
0.30 (continued)

247

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Public Health, Department of
Vital Records State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

3,678.47
9,029.43 457,071.25
469,779.15

-
(9,029.43) (457,071.25)
(466,100.68)

(3,678.47)
-
(3,678.47)

1,358,923.01
14,501.39 1,373,424.40
28,252.22

(1,358,923.01)
(14,501.39) (1,373,424.40)
-

-
(28,252.22)

Prior Year Adjustments
25,894.21 1,109,644.26 1,135,538.47
14,035.58 -
14,035.58
9,539.68

Budget Unit Totals

$ 23,672,915.10 $ (21,371,643.34) $ (2,301,271.76) $ 13,212,503.09

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 248

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

1,035.49

1,035.49

-

1,035.49

1,035.49

-

-

564,219.25

590,113.46

590,113.46

-

590,113.46

-

-

527,665.49

1,637,309.75

1,637,309.75

-

1,637,309.75

-

-

1,092,920.23

2,228,458.70

2,227,423.21

1,035.49

2,228,458.70

-

-

433,094.39

447,129.97

447,129.97

-

447,129.97

-

-

856,541.91

856,541.91

856,541.91

-

856,541.91

-

-

15,170.59

15,170.59

15,170.59

-

15,170.59

-

-

1,304,806.89

1,318,842.47

1,318,842.47

-

1,318,842.47

-

-

21,992.52

31,532.20

-

31,532.20

31,532.20

$

- $ (122,434.00) $ 15,824,923.88 $ 28,914,992.97 $ 27,126,259.54 $ 1,788,733.43 $ 28,914,992.97

Summary of Ending Fund Balance

Reserved

Federal Financial Assistance

$ 10,760,999.56 $

Other Reserves

Brain & Spinal Injury Trust Fund Donations

1,318,842.47

Contracts

2,090,665.69

EMS Fees

413,996.69

Immunization Vaccines

2,623,326.95

Restricted Donations

1,361,973.36

Ryan White Match

664,552.66

Septic Tank Fees

564,586.76

Vital Records Contracts

1,637,309.75

WIC Farmers Market Match

5,690,005.65

Unreserved, Undesignated

Surplus - Regular

-

Surplus - Tobacco Settlement Funds

-

-
-
892,979.78 895,753.65

10,760,999.56
1,318,842.47 2,090,665.69
413,996.69 2,623,326.95 1,361,973.36
664,552.66 564,586.76 1,637,309.75 5,690,005.65
892,979.78 895,753.65

Total Ending Fund Balance - June 30

$ 27,126,259.54 $ 1,788,733.43 $ 28,914,992.97

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, 2014

Public Safety, Department of
Aviation State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Aviation
Capitol Police Services Other Funds
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Departmental Administration
Executive Security Services State Appropriation State General Funds
Field Offices and Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Field Offices and Services
Motor Carrier Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Motor Carrier Compliance
Specialized Collision Reconstruction Team State Appropriation State General Funds
Troop J Specialty Units State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Troop J Specialty Units

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 3,157,775.00 $ 3,273,065.00 $ 3,273,065.00 $ 3,273,065.00

243,034.00 4,100,000.00

243,034.00 2,780,000.00

145,494.00 3,204,209.00

145,492.15 229,441.95

7,500,809.00

6,296,099.00

6,622,768.00

3,647,999.10

7,372,499.00

7,372,499.00

7,424,876.00

7,424,874.54

8,312,606.00
141,571.00 3,510.00
8,457,687.00

8,312,606.00
141,571.00 3,510.00
8,457,687.00

8,312,606.00
43,860.00 13,723.00
8,370,189.00

8,312,606.00
43,895.66 13,722.12
8,370,223.78

-

-

-

-

83,751,094.00
8,096,038.00 9,314,703.00
101,161,835.00

85,934,536.00
9,848,347.00 13,668,349.00
109,451,232.00

87,034,536.00
5,508,466.00 11,178,920.00
103,721,922.00

87,034,536.00
5,881,897.84 8,101,284.46
101,017,718.30

9,797,945.00
6,277,159.00 8,124,630.00
24,199,734.00

9,797,945.00
3,827,142.00 8,124,630.00
21,749,717.00

8,697,945.00
9,208,675.00 7,716,702.00
25,623,322.00

8,697,945.00
9,208,663.28 8,036,921.45
25,943,529.73

-

-

-

-

1,535,585.00
-
1,535,585.00

1,535,585.00
-
1,535,585.00

1,535,585.00
4,614.00 150.00
1,540,349.00

1,535,585.00
4,613.83 150.00
1,540,348.83

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

- $ 3,273,065.00 $

- $ 3,272,916.92 $

148.08 $

148.08

-

-

145,492.15

(1.85)

145,492.15

1.85

-

-

-

229,441.95

(2,974,767.05)

204,206.45

3,000,002.55

25,235.50

-

-

3,647,999.10

(2,974,768.90)

3,622,615.52

3,000,152.48

25,383.58

-

-

7,424,874.54

(1.46)

7,424,874.54

1.46

-

-

-

8,312,606.00

-

8,312,451.61

154.39

154.39

-

-

43,895.66

35.66

43,859.39

0.61

36.27

-

-

13,722.12

(0.88)

13,722.12

0.88

-

-

-

8,370,223.78

34.78

8,370,033.12

155.88

190.66

-

-

-

-

-

-

-

-
341,250.50 851,594.14
1,192,844.64

-

87,034,536.00

-

6,223,148.34

-

8,952,878.60

-

102,210,562.94

-
714,682.34 (2,226,041.40)
(1,511,359.06)

87,032,773.89
5,508,456.04 8,203,911.54
100,745,141.47

1,762.11
9.96 2,975,008.46
2,976,780.53

1,762.11
714,692.30 748,967.06
1,465,421.47

-
389,066.68
389,066.68

-

8,697,945.00

-

9,208,663.28

-

8,425,988.13

-

26,332,596.41

-
(11.72) 709,286.13
709,274.41

8,697,945.00
9,208,663.28 7,716,699.27
25,623,307.55

-
11.72 2.73
14.45

-
709,288.86
709,288.86

-

-

-

-

-

-

-

-

-

1,535,585.00

-

1,535,370.14

214.86

214.86

-

-

4,613.83

(0.17)

4,613.83

0.17

-

-

-

150.00

-

150.00

-

-

-

-

1,540,348.83

(0.17)

1,540,133.97

215.03

214.86

(continued)

251

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Public Safety, Department of
Agencies Attached for Administrative Purposes
Firefighters Standards and Training Council, Georgia State Appropriation State General Funds
Highway Safety, Office of State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Highway Safety, Office of
Peace Officers Standards and Training Council, Georgia State Appropriation State General Funds Other Funds
Total Peace Officers Standards and Training Council, Georgia
Public Safety Training Center, Georgia State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Public Safety Training Center, Georgia
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

663,757.00

663,757.00

663,757.00

663,757.00

560,135.00
17,327,181.00 455,502.00
18,342,818.00

590,135.00
17,327,181.00 455,502.00
18,372,818.00

590,135.00
11,309,749.00 522,080.00
12,421,964.00

590,135.00
11,160,822.77 330,127.94
12,081,085.71

1,973,232.00 408,051.00
2,381,283.00

1,852,652.00 528,631.00
2,381,283.00

1,852,652.00 712,024.00
2,564,676.00

1,852,652.00 712,023.86
2,564,675.86

10,668,571.00
1,739,391.00 3,856,774.00
16,264,736.00

10,668,571.00
986,477.00 6,752,474.00
18,407,522.00

10,668,571.00
2,183,383.00 6,988,351.00
19,840,305.00

10,668,571.00
1,522,513.95 4,245,574.20
16,436,659.15

$ 187,880,743.00 $ 194,688,199.00 $ 188,794,128.00 $ 179,690,872.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 252

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

-
385,613.86 385,613.86
-
-
$ 1,967,525.18 $

-

663,757.00

-

633,354.77

30,402.23

30,402.23

-

590,135.00

-

11,160,822.77

-

715,741.80

-

12,466,699.57

-
(148,926.23) 193,661.80
44,735.57

551,643.22
11,160,822.77 470,945.15
12,183,411.14

38,491.78
148,926.23 51,134.85
238,552.86

38,491.78
244,796.65
283,288.43

-

1,852,652.00

-

712,023.86

-

2,564,675.86

(0.14)
(0.14)

1,851,906.76 705,557.19
2,557,463.95

745.24 6,466.81
7,212.05

745.24 6,466.67
7,211.91

-

10,668,571.00

-

10,664,170.61

-

1,522,513.95

(660,869.05)

1,522,513.95

-

4,245,574.20

(2,742,776.80)

4,239,164.44

-

16,436,659.15

(3,403,645.85)

16,425,849.00

4,400.39
660,869.05 2,749,186.56
3,414,456.00

4,400.39
6,409.76
10,810.15

- $ 181,658,397.18 $ (7,135,730.82) $ 179,126,185.03 $ 9,667,942.97 $ 2,532,212.15

253

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Public Safety, Department of
Aviation State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Aviation
Capitol Police Services Other Funds
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Departmental Administration
Executive Security Services State Appropriation State General Funds
Field Offices and Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Field Offices and Services
Motor Carrier Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Motor Carrier Compliance
Specialized Collision Reconstruction Team State Appropriation State General Funds
Troop J Specialty Units State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Troop J Specialty Units

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year
as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

1,074.02 $

-

1,074.02

-

-$ -
-

(1,074.02) $ -
(1,074.02)
-

976.61 -
976.61
-

12,401.26
-
12,401.26

-

(12,401.26)

-

-

-

-

-

(12,401.26)

(11.87)
-
(11.87)

1,755.29

-

(1,755.29)

-

22,216.62
341,250.50 851,594.14
1,215,061.26

-
(341,250.50) (851,594.14)
(1,192,844.64)

(22,216.62)
-
(22,216.62)

1,139.80
-
1,139.80

16,346.72

-

(16,346.72)

-

-

-

-

-

389,066.68

(389,066.68)

-

-

405,413.40

(389,066.68)

(16,346.72)

-

1,604.67

-

(1,604.67)

2,165.15

1,031.03
-
1,031.03

-

(1,031.03)

-

-

-

-

-

-

-

-

(1,031.03)

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 254

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

148.08 $

1,124.69 $

-$

1,124.69 $

1,124.69

-

-

-

-

-

-

-

-

-

25,235.50

25,235.50

25,235.50

-

25,235.50

-

-

25,383.58

26,360.19

25,235.50

1,124.69

26,360.19

-

-

-

-

-

-

-

-

-

154.39

142.52

-

142.52

142.52

-

-

36.27

36.27

36.27

-

36.27

-

-

-

-

-

-

-

-

-

190.66

178.79

36.27

142.52

178.79

-

-

-

-

-

-

-

-

-

1,762.11

2,901.91

-

2,901.91

2,901.91

-

-

714,692.30

714,692.30

714,692.30

-

714,692.30

-

-

748,967.06

748,967.06

748,967.06

-

748,967.06

-

-

1,465,421.47

1,466,561.27

1,463,659.36

2,901.91

1,466,561.27

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

709,288.86

709,288.86

709,288.86

-

709,288.86

-

-

709,288.86

709,288.86

709,288.86

-

709,288.86

-

-

-

2,165.15

-

2,165.15

2,165.15

-

-

214.86

214.86

-

214.86

214.86

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

214.86

214.86

-

214.86

214.86

(continued)

255

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Public Safety, Department of
Agencies Attached for Administrative Purposes
Firefighters Standards and Training Council, Georgia State Appropriation State General Funds
Highway Safety, Office of State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Highway Safety, Office of
Peace Officers Standards and Training Council, Georgia State Appropriation State General Funds Other Funds
Total Peace Officers Standards and Training Council, Georgia
Public Safety Training Center, Georgia State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Public Safety Training Center, Georgia
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year
as Funds Available

Return of Fiscal Year 2013
Surplus

19,007.55
175.00 -
385,783.82 385,958.82
14,526.50 114,842.74 129,369.24
3,305.38 -
10,856.81 14,162.19 2,186,838.73
2,877,737.25

-
(385,613.86) (385,613.86)
-
(1,967,525.18)
-

(19,007.55)
(175.00) -
(169.96) (344.96)
(14,526.50) (114,842.74) (129,369.24)
(3,305.38) -
(10,856.81) (14,162.19) (219,313.55)
-

Prior Year Adjustments
-
(8,327.00) -
165.20 (8,161.80)
21,209.68 3,745.10 24,954.78
2,340.43 -
5,758.71 8,099.14 29,161.81
-

Budget Unit Totals

$ 5,064,575.98 $ (1,967,525.18) $ (219,313.55) $

29,161.81

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 256

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-
-
-
-
(339,279.34)
$ (339,279.34) $

-

30,402.23

30,402.23

-

30,402.23

30,402.23

-

38,491.78

30,164.78

-

-

-

-

-

-

244,796.65

244,961.85

244,643.25

-

283,288.43

275,126.63

244,643.25

30,164.78
318.60
30,483.38

30,164.78
244,961.85
275,126.63

-

745.24

21,954.92

-

6,466.67

10,211.77

-

7,211.91

32,166.69

-

21,954.92

21,954.92

-

10,211.77

10,211.77

-

32,166.69

32,166.69

-

4,400.39

6,740.82

-

-

-

-

-

-

6,409.76

12,168.47

-

-

10,810.15

18,909.29

-

-

2,532,212.15

2,561,373.96

2,442,863.24

6,740.82 -
12,168.47
18,909.29 118,510.72

6,740.82 -
12,168.47
18,909.29 2,561,373.96

-

-

2,538,457.91

2,538,457.91

-

2,538,457.91

- $ 2,532,212.15 $ 5,099,831.87 $ 4,981,321.15 $

118,510.72 $ 5,099,831.87

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Inventories Other Reserves
Dept. of Driver Services - IGA Donations Motorcycle Enforcement Unit NASCAR Tags Share the Road Tags Unified Carrier Registration Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$

714,728.57 $

2,538,457.91

7,500.00 25,235.50 741,467.06 56,218.34 188,424.91 709,288.86

-

$ 4,981,321.15 $

-$

714,728.57

-

2,538,457.91

7,500.00

25,235.50

-

741,467.06

-

56,218.34

-

188,424.91

-

709,288.86

118,510.72

118,510.72

118,510.72 $ 5,099,831.87

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, 2014

Public Service Commission
Commission Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Commission Administration
Facility Protection State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Facility Protection
Utilities Regulation State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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

$ 1,136,759.00 $ 1,136,759.00 $ 1,136,759.00 $ 1,136,759.00

83,500.00 -
1,220,259.00

83,500.00 -
1,220,259.00

65,996.00 2,238.00
1,204,993.00

65,996.00 2,237.67
1,204,992.67

958,627.00 1,188,246.00 2,146,873.00

958,627.00 1,188,246.00 2,146,873.00

958,627.00 1,117,049.00 2,075,676.00

958,627.00 1,386,954.34 2,345,581.34

5,640,102.00 269,975.00
5,910,077.00

5,640,102.00 28,500.00
5,668,602.00

5,640,102.00 20,800.00
70,650.00 139,083.00 5,870,635.00

5,640,102.00 20,800.00
70,649.49 139,083.53 5,870,635.02

$ 9,277,209.00 $ 9,035,734.00 $ 9,151,304.00 $ 9,421,209.03

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

- $ 1,136,759.00 $

- $ 1,136,659.04 $

99.96 $

99.96

-

-

65,996.00

-

65,996.00

-

-

-

-

2,237.67

(0.33)

2,237.67

0.33

-

-

-

1,204,992.67

(0.33)

1,204,892.71

100.29

99.96

459,129.00 459,129.00

-

958,627.00

-

1,846,083.34

-

2,804,710.34

729,034.34 729,034.34

958,495.99 1,117,049.15 2,075,545.14

131.01 (0.15)
130.86

131.01 729,034.19 729,165.20

-
-

$

459,129.00 $

-

5,640,102.00

-

20,800.00

-

70,649.49

-

139,083.53

-

5,870,635.02

-
(0.51) 0.53 0.02

5,640,044.34 20,800.00
70,649.49 139,083.53 5,870,577.36

- $ 9,880,338.03 $

729,034.03 $ 9,151,015.21 $

57.66 -
0.51 (0.53) 57.64

57.66 -
57.66

288.79 $

729,322.82

259

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Public Service Commission
Commission Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Commission Administration
Facility Protection State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Facility Protection
Utilities Regulation State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Electricity Delivery and Energy Reliability Other Funds
Total Utilities Regulation

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

16.56 $

-$

(16.56) $

-

-
16.56

-

-

-

-

-

-

-

(16.56)

-

43.07

-

(43.07)

-

459,129.00

(459,129.00)

-

-

459,172.07

(459,129.00)

(43.07)

-

63,398.61
-
63,398.61

-

(63,398.61)

-

-

-

-

-

-

-

-

-

-

-

(63,398.61)

-

Budget Unit Totals

$

522,587.24 $ (459,129.00) $

(63,458.24) $

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 260

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

99.96 $

99.96 $

-$

99.96 $

99.96

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

99.96

99.96

-

99.96

99.96

-

-

131.01

131.01

-

131.01

131.01

-

-

729,034.19

729,034.19

729,034.19

-

729,034.19

-

-

729,165.20

729,165.20

729,034.19

131.01

729,165.20

-

-

57.66

57.66

-

57.66

57.66

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

57.66

57.66

-

57.66

57.66

$

-$

-$

729,322.82 $

729,322.82 $

729,034.19 $

288.63 $

729,322.82

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

$

729,034.19 $

-

$

729,034.19 $

-$ 288.63 288.63 $

729,034.19 288.63
729,322.82

261

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 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 Archives State Appropriation State General Funds Federal Funds Not Itemized Other Funds
Total Georgia Archives
Georgia Radiation Therapy Center Other Funds
Georgia Tech Research Institute State Appropriation State General Funds Other Funds
Total Georgia Tech Research Institute

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 35,233,027.00 37,552,919.00
72,785,946.00

$ 35,233,027.00 37,552,919.00
72,785,946.00

$ 35,233,027.00 64,725,169.00
99,958,196.00

$ 35,233,027.00 46,226,158.06
81,459,185.06

4,944,522.00

5,258,000.00

6,367,072.00

5,909,909.02

29,365,384.00 25,083,929.00
54,449,313.00

29,365,384.00 25,083,929.00
54,449,313.00

29,365,384.00 37,828,113.00
67,193,497.00

29,365,384.00 32,839,167.70
62,204,551.70

7,187,612.00 10,475,000.00
17,662,612.00

7,187,612.00 10,475,000.00
17,662,612.00

7,187,612.00 12,041,404.00
19,229,016.00

7,187,612.00 10,868,777.84
18,056,389.84

495,191.00 575,988.00
1,071,179.00

495,191.00 575,988.00
1,071,179.00

495,191.00 956,174.00
1,451,365.00

495,191.00 636,006.56
1,131,197.56

2,562,254.00 10,250,426.00
12,812,680.00

2,562,254.00 10,250,426.00
12,812,680.00

2,562,254.00 11,916,090.00
14,478,344.00

2,562,254.00 9,706,531.91
12,268,785.91

4,151,428.00 -
532,671.00
4,684,099.00
3,625,810.00

4,151,428.00 -
689,281.00
4,840,709.00
3,779,621.00

4,151,428.00 -
930,659.00
5,082,087.00
3,779,621.00

4,151,428.00 -
834,440.17
4,985,868.17
3,779,621.00

5,588,520.00 223,917,958.00
229,506,478.00

5,588,520.00 314,011,962.00
319,600,482.00

5,588,520.00 331,226,962.00
336,815,482.00

5,588,520.00 310,742,979.24
316,331,499.24

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 262

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

$

-$

17,319,722.66

17,319,722.66

588,640.18

- $ 35,233,027.00 $

- $ 35,233,027.00 $

-$

-

-

63,545,880.72

(1,179,288.28)

46,353,746.72

18,371,422.28

17,192,134.00

-

98,778,907.72

(1,179,288.28)

81,586,773.72

18,371,422.28

17,192,134.00

-

6,498,549.20

131,477.20

5,748,773.79

618,298.21

749,775.41

4,599,752.72
4,599,752.72

-

29,365,384.00

-

37,438,920.42

-

66,804,304.42

(389,192.58)
(389,192.58)

29,365,384.00 32,422,944.12
61,788,328.12

5,405,168.88
5,405,168.88

5,015,976.30
5,015,976.30

-

-

7,187,612.00

-

7,187,611.88

0.12

0.12

-

335,614.23

11,204,392.07

(837,011.93)

11,204,392.01

837,011.99

0.06

-

335,614.23

18,392,004.07

(837,011.93)

18,392,003.89

837,012.11

0.18

123,699.85
123,699.85

-

495,191.00

-

759,706.41

-

1,254,897.41

(196,467.59)
(196,467.59)

495,191.00 596,990.62
1,092,181.62

359,183.38
359,183.38

162,715.79
162,715.79

2,485,968.19
2,485,968.19

-

2,562,254.00

-

12,192,500.10

-

14,754,754.10

276,410.10
276,410.10

2,562,254.00 9,768,952.63
12,331,206.63

2,147,137.37
2,147,137.37

2,423,547.47
2,423,547.47

-

-

4,151,428.00

-

4,151,425.98

2.02

2.02

-

0.44

0.44

0.44

0.44

(0.44)

-

-

684,563.77

1,519,003.94

588,344.94

642,903.37

287,755.63

876,100.57

-

684,564.21

5,670,432.38

588,345.38

4,794,329.79

287,757.21

876,102.59

-

-

3,779,621.00

-

3,779,621.00

-

-

-

-

5,588,520.00

-

5,588,520.00

-

-

-

-

310,742,979.24

(20,483,982.76)

310,460,202.94

20,766,759.06

282,776.30

-

-

316,331,499.24

(20,483,982.76)

316,048,722.94

20,766,759.06

282,776.30

(continued)

263

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Regents, University System of Georgia
Marine Institute State Appropriation State General Funds Other Funds
Total Marine Institute
Marine Resources Extension Center State Appropriation State General Funds Other Funds
Total Marine Resources Extension Center
Medical College of Georgia Hospital and Clinics State Appropriation State General Funds
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

Original Appropriation

Amended Appropriation

714,567.00 486,281.00 1,200,848.00
1,179,252.00 1,345,529.00 2,524,781.00

714,567.00 486,281.00 1,200,848.00
1,179,252.00 1,345,529.00 2,524,781.00

Final Budget

Funds
Current Year Revenues

714,567.00 626,252.00 1,340,819.00
1,179,252.00 1,775,529.00 2,954,781.00

714,567.00 444,583.74 1,159,150.74
1,179,252.00 1,322,761.23 2,502,013.23

28,297,463.00

28,297,463.00

28,297,463.00

28,297,463.00

31,497,624.00 5,222,400.00
36,720,024.00

31,497,624.00 5,222,400.00
36,720,024.00

31,497,624.00 6,039,532.00
37,537,156.00

31,497,624.00 3,707,171.84
35,204,795.84

25,303,326.00

26,703,326.00

26,703,326.00

26,703,326.00

8,401,788.00

8,401,788.00

8,401,788.00

8,401,788.00

6,104,447.00

6,104,447.00

6,104,447.00

6,104,447.00

1,214,869.00 3,650,620.00
4,865,489.00

1,214,869.00 3,950,620.00
5,165,489.00

1,214,869.00 4,398,699.00
5,613,568.00

1,214,869.00 3,908,733.72
5,123,602.72

1,676,074,685.00
4,183,908,853.00
5,859,983,538.00

1,677,032,595.00
4,243,957,206.00
5,920,989,801.00

1,677,032,595.00
4,628,693,903.00
6,305,726,498.00

1,677,032,595.00
4,203,547,850.13
5,880,580,445.13

2,569,841.00

2,569,841.00

2,569,841.00

2,569,841.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 264

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

363,804.72 363,804.72
159,265.31 159,265.31

-

714,567.00

-

808,388.46

-

1,522,955.46

-

1,179,252.00

-

1,482,026.54

-

2,661,278.54

182,136.46 182,136.46
(293,502.46) (293,502.46)

714,567.00 428,709.07 1,143,276.07
1,179,252.00 1,323,289.94 2,502,541.94

197,542.93 197,542.93
452,239.06 452,239.06

379,679.39 379,679.39
158,736.60 158,736.60

-
-
-
-
-
147,832.90 147,832.90
107,621.92 299,324,026.01 299,431,647.93
-

-

28,297,463.00

-

28,297,463.00

-

-

-

31,497,624.00

-

31,497,622.85

-

3,707,171.84

(2,332,360.16)

3,706,866.59

-

35,204,795.84

(2,332,360.16)

35,204,489.44

1.15 2,332,665.41
2,332,666.56

1.15 305.25
306.40

-

26,703,326.00

-

26,567,052.59

136,273.41

136,273.41

-

8,401,788.00

-

8,401,787.55

0.45

0.45

-

6,104,447.00

-

6,104,447.00

-

-

-

1,214,869.00

-

4,056,566.62

-

5,271,435.62

(342,132.38)
(342,132.38)

1,214,869.00 3,687,589.11
4,902,458.11

711,109.89
711,109.89

368,977.51
368,977.51

50,382.09
6,579,568.16
6,629,950.25

1,677,082,977.09
107,621.92 4,509,451,444.30
6,186,642,043.31

50,382.09
107,621.92 (119,242,458.70)
(119,084,454.69)

1,676,908,057.24
4,154,387,496.39
5,831,295,553.63

124,537.76
474,306,406.61
474,430,944.37

174,919.85
107,621.92 355,063,947.91
355,346,489.68

-

2,569,841.00

-

2,569,841.00

-

-

(continued)

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, 2014

Regents, University System of Georgia
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

386,135.00 9,621,951.00
10,008,086.00

386,135.00 10,088,255.00
10,474,390.00

386,135.00 15,643,737.00
16,029,872.00

386,135.00 12,912,208.37
13,298,343.37

2,288,309.00

2,288,309.00

2,288,309.00

2,288,309.00

14,513,070.00 14,513,070.00

14,513,070.00 14,513,070.00

14,513,070.00 14,513,070.00

14,513,070.00 14,513,070.00

$ 6,404,323,649.00 $ 6,558,214,119.00 $ 7,012,435,618.00 $ 6,532,873,602.53

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

1,642,084.07
1,642,084.07

-

386,135.00

-

386,135.00

-

14,554,292.44

(1,089,444.56)

12,278,691.84

-

14,940,427.44

(1,089,444.56)

12,664,826.84

3,365,045.16
3,365,045.16

2,275,600.60
2,275,600.60

-

-

2,288,309.00

-

2,288,309.00

-

-

-

-

14,513,070.00

-

14,513,070.00

-

-

-

-

14,513,070.00

-

14,513,070.00

-

-

$ 326,862,418.53 $ 7,650,128.69 $ 6,867,386,149.75 $ (145,049,468.25) $ 6,482,017,057.67 $ 530,418,560.33 $ 385,369,092.08

267

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 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 Archives State Appropriation State General Funds Federal Funds Not Itemized Other Funds
Total Georgia Archives
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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

46,558.28

17,319,722.66

17,366,280.94

$

-$

(17,319,722.66)

(17,319,722.66)

(46,558.28) $ -
(46,558.28)

588,640.18

(588,640.18)

-

42,603.42 17,169.99 59,773.41
3,366.18

4,595.59 4,599,752.72
4,604,348.31

(4,599,752.72)
(4,599,752.72)

(4,595.59) -
(4,595.59)

3,339.40 9,297.46
12,636.86

0.02

-

(0.02)

-

-

-

-

-

0.02

-

(0.02)

-

123,699.85
123,699.85

(123,699.85)
(123,699.85)

-

0.01

-

1.00

-

1.01

382.13 2,485,968.19
2,486,350.32

(2,485,968.19)
(2,485,968.19)

(382.13) -
(382.13)

2,088.07 388.98
2,477.05

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,369.71 -
1,369.71

-

(1,369.71)

1,222.70

-

-

-

-

(1,369.71)

1,222.70

-

-

-

-

363,804.72

(363,804.72)

-

-

363,804.72

(363,804.72)

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 268

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(480.00)

(480.00)

-

-$

-$

42,603.42 $

-$

-

17,192,134.00

17,208,823.99

17,208,823.99

-

17,192,134.00

17,251,427.41

17,208,823.99

-

749,775.41

753,141.59

753,141.59

42,603.42 -
42,603.42

$

42,603.42

17,208,823.99

17,251,427.41

-

753,141.59

550.00
550.00

-

-

3,339.40

-

-

5,015,976.30

5,025,823.76

5,025,823.76

-

5,015,976.30

5,029,163.16

5,025,823.76

3,339.40 -
3,339.40

3,339.40 5,025,823.76
5,029,163.16

-

-

0.12

0.12

-

0.12

0.12

-

-

0.06

0.06

-

0.06

0.06

-

-

0.18

0.18

-

0.18

0.18

-

-

-

0.01

-

0.01

0.01

-

-

162,715.79

162,716.79

162,716.79

-

162,716.79

-

-

162,715.79

162,716.80

162,716.79

0.01

162,716.80

-

-

-

2,088.07

-

2,088.07

2,088.07

-

-

2,423,547.47

2,423,936.45

2,423,936.45

-

2,423,936.45

-

-

2,423,547.47

2,426,024.52

2,423,936.45

2,088.07

2,426,024.52

-

-

2.02

2.02

-

2.02

2.02

-

-

-

-

-

-

-

-

-

876,100.57

876,100.57

876,100.57

-

876,100.57

-

-

876,102.59

876,102.59

876,100.57

2.02

876,102.59

-

-

-

-

-

-

-

-

-

-

1,222.70

-

1,222.70

1,222.70

-

-

282,776.30

282,776.30

282,776.30

-

282,776.30

-

-

282,776.30

283,999.00

282,776.30

1,222.70

283,999.00

-

-

-

-

-

-

-

-

-

379,679.39

379,679.39

379,679.39

-

379,679.39

-

-

379,679.39

379,679.39

379,679.39

-

379,679.39

(continued)

269

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Regents, University System of Georgia
Marine Resources Extension Center State Appropriation State General Funds Other Funds
Total Marine Resources Extension Center

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

933.56 159,265.31
160,198.87

(159,265.31)
(159,265.31)

(933.56) -
(933.56)

Prior Year Adjustments
883.12 27.31 910.43

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

-

-

-

-

1,193.88 -
1,193.88

-

(1,193.88)

-

-

-

(1,193.88)

569.90 -
569.90

243,865.98

-

(243,865.98)

50,531.07

5,742.30

-

(5,742.30)

194.22

-

-

-

-

0.32

-

(0.32)

-

155,268.46

(147,832.90)

(7,435.56)

-

155,268.78

(147,832.90)

(7,435.88)

-

1,994,994.28
120,027.47 301,235,179.19
303,350,200.94

-
(107,621.92) (299,324,026.01)
(299,431,647.93)

(1,994,994.28)
(12,405.55) (1,911,153.18)
(3,918,553.01)

1,553,374.77
(2,199,017.91)
(645,643.14)

668.60

-

(668.60)

904.99

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 270

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

883.12

-

883.12

883.12

-

-

158,736.60

158,763.91

158,763.91

-

158,763.91

-

-

158,736.60

159,647.03

158,763.91

883.12

159,647.03

-
-
-
-
-
-
2,791.54 -
(3,948,648.86) (3,945,857.32)
-

-

-

-

-

-

1.15

571.05

-

-

305.25

305.25

-

-

306.40

876.30

-

(822.00)

136,273.41

185,982.48

-

-

0.45

194.67

-

-

-

-

-

-

-

-

-

-

368,977.51

368,977.51

368,977.51

-

368,977.51

368,977.51

368,977.51

(762,495.01)
-
(762,495.01)

174,919.85
107,621.92 355,063,947.91
355,346,489.68

968,591.15
107,621.92 348,916,281.14
349,992,494.21

-
348,274,425.30
348,274,425.30

-

-

904.99

-

-

-

571.05 305.25
876.30

571.05 305.25
876.30

185,982.48

185,982.48

194.67

194.67

-

-

-

-

-

368,977.51

-

368,977.51

968,591.15
107,621.92 641,855.84
1,718,068.91

968,591.15
107,621.92 348,916,281.14
349,992,494.21

904.99

904.99 (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, 2014
Regents, University System of Georgia
Veterinary Medicine Teaching Hospital State Appropriation State General Funds Other Funds
Total Veterinary Medicine Teaching Hospital

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

-

-

-

1,642,084.07

(1,642,084.07)

-

1,642,084.07

(1,642,084.07)

-

Prior Year Adjustments
1,024.00 866.94
1,890.94

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
Total Operating Activity
Prior Year Reserve Not Available for Expenditure Inventories Other Reserves

-

-

-

331,093,717.47

(326,862,418.53)

(4,231,298.94)

3,112,681.70

-

-

24,331,682.71

-

-

-
(511,164.38)
-

Budget Unit Totals

$ 358,538,081.88 $ (326,862,418.53) $ (4,231,298.94) $ (511,164.38)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 272

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

(5,197.13)
(5,197.13)

-

-

1,024.00

-

-

2,275,600.60

2,271,270.41

2,271,270.41

-

2,275,600.60

2,272,294.41

2,271,270.41

1,024.00 -
1,024.00

1,024.00 2,271,270.41
2,272,294.41

-

-

-

-

-

-

-

(3,950,984.45)

(763,317.01)

385,369,092.08

380,143,626.24

378,186,435.97

1,957,190.27

380,143,626.24

(222,620.71)

-

4,173,605.16

-

-

2,890,060.99

2,890,060.99

-

28,505,287.87

28,505,287.87

-

2,890,060.99

-

28,505,287.87

$

- $ (763,317.01) $ 385,369,092.08 $ 411,538,975.10 $ 409,581,784.83 $ 1,957,190.27 $ 411,538,975.10

Summary of Ending Fund Balance Reserved
Inventories Colleges and Universities Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 2,890,060.99 $ 406,691,723.84

- $ 2,890,060.99

-

406,691,723.84

-

1,957,190.27

1,957,190.27

$ 409,581,784.83 $ 1,957,190.27 $ 411,538,975.10

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, 2014

Revenue, Department of
Customer Service State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Customer Service
Departmental Administration State Appropriation State General Funds
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 Itemized 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 Federal Funds Federal Funds Not Itemized Other Funds
Total Office of Special Investigations

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 14,207,028.00
225,580.00
14,432,608.00

$ 14,207,028.00
225,580.00 -
14,432,608.00

$ 14,207,028.00
116,124.00 123.00
14,323,275.00

$ 14,207,028.00
116,123.68 119,706.68
14,442,858.36

7,194,033.00

7,685,790.00

7,685,790.00

7,685,790.00

14,072,351.00

40,252,251.00

40,252,251.00

40,252,251.00

1,250,000.00

2,500,000.00

2,500,000.00

2,500,000.00

5,513,631.00 433,783.00
251,507.00 120,000.00
99,996.00
6,418,917.00

5,402,151.00 433,783.00
251,507.00 120,000.00
99,996.00
6,307,437.00

5,402,151.00 433,783.00
197,331.00 377,029.00 884,536.00
7,294,830.00

5,402,151.00 433,783.00
197,330.65 377,028.94 884,534.36
7,294,827.95

6,084,193.00 -
6,084,193.00

6,084,193.00 -
6,084,193.00

6,084,193.00 -
6,084,193.00

6,084,193.00 534,371.05
6,618,564.05

11,066,592.00

13,624,322.00

13,624,322.00

13,624,322.00

18,225,386.00 2,490,990.00
20,716,376.00

18,225,386.00 2,490,990.00
20,716,376.00

18,225,386.00 4,065,538.00
22,290,924.00

18,225,386.00 2,254,784.36
20,480,170.36

3,823,719.00
-
3,823,719.00

3,823,719.00
-
3,823,719.00

3,823,719.00
7,754.00
3,831,473.00

3,823,719.00
7,753.24
3,831,472.24

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

$

-$

- $ 14,207,028.00 $

- $ 13,980,144.09 $

226,883.91 $

226,883.91

-

-

116,123.68

(0.32)

116,123.68

0.32

-

-

-

119,706.68

119,583.68

123.00

-

119,583.68

-

-

14,442,858.36

119,583.36

14,096,390.77

226,884.23

346,467.59

-

-

7,685,790.00

-

7,523,354.77

162,435.23

162,435.23

-

-

40,252,251.00

-

40,252,251.00

-

-

-

-

2,500,000.00

-

2,500,000.00

-

-

-

-

5,402,151.00

-

5,084,675.99

317,475.01

317,475.01

-

-

433,783.00

-

433,783.00

-

-

-

-

197,330.65

(0.35)

197,330.65

0.35

-

-

-

377,028.94

(0.06)

377,028.94

0.06

-

-

-

884,534.36

(1.64)

884,534.36

1.64

-

-

-

7,294,827.95

(2.05)

6,977,352.94

317,477.06

317,475.01

-

-

6,084,193.00

-

6,078,511.23

5,681.77

5,681.77

-

-

534,371.05

534,371.05

-

-

534,371.05

-

-

6,618,564.05

534,371.05

6,078,511.23

5,681.77

540,052.82

-

-

13,624,322.00

-

13,624,322.00

-

-

3,342,483.26
3,342,483.26

-

18,225,386.00

-

5,597,267.62

-

23,822,653.62

1,531,729.62
1,531,729.62

18,193,538.10 4,065,536.80
22,259,074.90

31,847.90 1.20
31,849.10

31,847.90 1,531,730.82
1,563,578.72

-

-

3,823,719.00

-

3,819,066.16

4,652.84

4,652.84

-

-

-

-

-

-

-

-

-

7,753.24

(0.76)

7,753.24

0.76

-

-

-

3,831,472.24

(0.76)

3,826,819.40

4,653.60

4,652.84

(continued)

275

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Revenue, Department of
Revenue Processing State Appropriation State General Funds
Tax Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Tax Compliance
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

13,261,024.00

13,261,024.00

13,261,024.00

13,261,024.00

51,996,488.00
222,000.00
52,218,488.00

51,686,556.00
222,000.00 -
51,908,556.00

51,686,556.00
65,417.00 145,168.00
51,897,141.00

51,686,556.00
65,416.44 145,167.60
51,897,140.04

3,001,861.00 100,000.00
3,101,861.00

3,001,861.00 100,000.00
3,101,861.00

3,001,861.00 143,300.00
3,145,161.00

3,001,861.00 143,299.85
3,145,160.85

24,379,387.00 -
24,379,387.00

24,379,387.00 -
24,379,387.00

24,379,387.00 337,823.00
24,717,210.00

24,379,387.00 337,822.57
24,717,209.57

$ 178,019,549.00 $ 208,077,524.00 $ 210,907,594.00 $ 209,750,790.42

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 276

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

-

-

13,261,024.00

-

13,247,008.12

14,015.88

14,015.88

-
-
-
$ 3,342,483.26 $

-

51,686,556.00

-

65,416.44

-

145,167.60

-

51,897,140.04

-
(0.56) (0.40)
(0.96)

51,551,906.53
65,416.44 145,167.60
51,762,490.57

134,649.47
0.56 0.40
134,650.43

134,649.47
-
134,649.47

-

3,001,861.00

-

143,299.85

-

3,145,160.85

(0.15)
(0.15)

2,843,475.56 143,299.85
2,986,775.41

158,385.44 0.15
158,385.59

158,385.44 -
158,385.44

-

24,379,387.00

-

337,822.57

-

24,717,209.57

(0.43)
(0.43)

24,272,366.81 337,822.57
24,610,189.38

107,020.19 0.43
107,020.62

107,020.19 -
107,020.19

- $ 213,093,273.68 $ 2,185,679.68 $ 209,744,540.49 $ 1,163,053.51 $ 3,348,733.19

277

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Revenue, Department of
Customer Service State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Customer Service
Departmental Administration State Appropriation State General Funds
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 Itemized 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 Other Funds
Total Office of Special Investigations

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

17,861.73 $

-

17,861.73

-$
-
-

(17,861.73) $
-
(17,861.73)

77,099.83
-
77,099.83

243,278.40

-

(243,278.40)

2,227.52

352,081.29

-

(352,081.29)

4,642.06

-

-

-

-

509,466.48 -
-
509,466.48

-

(509,466.48)

-

-

-

-

-

-

-

-

-

(509,466.48)

3,979.49 -
-
3,979.49

119.17 -
119.17

-

(119.17)

-

-

-

447.08

-

(119.17)

447.08

-

-

-

-

2,903.23 3,372,368.01
3,375,271.24

(3,342,483.26)
(3,342,483.26)

(2,903.23) (29,884.75)
(32,787.98)

22.74 178.82
201.56

15,918.39 -
15,918.39

-

(15,918.39)

-

-

-

(15,918.39)

242.86 -
242.86

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 278

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

226,883.91 $

303,983.74 $

-$

303,983.74 $

303,983.74

-

-

-

-

-

-

-

-

-

119,583.68

119,583.68

-

119,583.68

119,583.68

-

-

346,467.59

423,567.42

-

423,567.42

423,567.42

-

-

162,435.23

164,662.75

-

164,662.75

164,662.75

-

-

-

4,642.06

-

4,642.06

4,642.06

-

-

-

-

-

-

-

-

-

317,475.01

321,454.50

-

321,454.50

321,454.50

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

317,475.01

321,454.50

-

321,454.50

321,454.50

-

(447.08)

5,681.77

5,234.69

-

-

534,371.05

534,818.13

-

(447.08)

540,052.82

540,052.82

-

5,234.69

5,234.69

-

534,818.13

534,818.13

-

540,052.82

540,052.82

-

-

-

-

-

-

-

-

(201.56)

31,847.90

31,669.08

-

31,669.08

31,669.08

-

-

1,531,730.82

1,531,909.64

1,531,730.82

178.82

1,531,909.64

-

(201.56)

1,563,578.72

1,563,578.72

1,531,730.82

31,847.90

1,563,578.72

-

-

4,652.84

4,895.70

-

4,895.70

4,895.70

-

-

-

-

-

-

-

-

-

4,652.84

4,895.70

-

4,895.70

4,895.70

(continued)

279

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Revenue, Department of
Revenue Processing State Appropriation State General Funds
Tax Compliance State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Tax Compliance
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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

21,862.08

-

(21,862.08)

699,483.85 -
1,632,074.85 2,331,558.70
36,010.82 -
36,010.82
2,679.67 -
2,679.67

-

(699,483.85)

-

-

-

(1,632,074.85)

-

(2,331,558.70)

-

(36,010.82)

-

-

-

(36,010.82)

-

(2,679.67)

-

-

-

(2,679.67)

Prior Year Adjustments
38,888.76
39,942.06 -
3,031.31 42,973.37
1,141.70 -
1,141.70
-

Budget Unit Totals

$ 6,906,107.97 $ (3,342,483.26) $ (3,563,624.71) $

171,844.23

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 280

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

(2.45)

14,015.88

52,902.19

-

52,902.19

52,902.19

-

-

134,649.47

174,591.53

-

174,591.53

174,591.53

-

-

-

-

-

-

-

-

-

-

3,031.31

-

3,031.31

3,031.31

-

-

134,649.47

177,622.84

-

177,622.84

177,622.84

-

-

158,385.44

159,527.14

-

159,527.14

159,527.14

-

-

-

-

-

-

-

-

-

158,385.44

159,527.14

-

159,527.14

159,527.14

-

-

107,020.19

107,020.19

-

107,020.19

107,020.19

-

-

-

-

-

-

-

-

-

107,020.19

107,020.19

-

107,020.19

107,020.19

$

-$

(651.09) $ 3,348,733.19 $ 3,519,926.33 $ 1,531,730.82 $ 1,988,195.51 $ 3,519,926.33

Summary of Ending Fund Balance Reserved
Other Reserves United Carrier Registration
Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 1,531,730.82 $

- $ 1,531,730.82

-

1,988,195.51

1,988,195.51

$ 1,531,730.82 $ 1,988,195.51 $ 3,519,926.33

281

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Secretary of State
Archives and Records State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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 Itemized 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 Itemized Other Funds
Total Professional Licensing Boards
Securities State Appropriation State General Funds Other Funds
Total Securities
Agencies Attached for Administrative Purposes
Commission on the Holocaust, Georgia State Appropriation State General Funds Other Funds
Total Commission on the Holocaust, Georgia

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$

-$

-$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

1,266,805.00 739,512.00
2,006,317.00

1,266,805.00 739,512.00
2,006,317.00

1,266,805.00 3,502,547.00
4,769,352.00

1,266,805.00 3,457,963.51
4,724,768.51

5,168,394.00
85,000.00 50,000.00
5,303,394.00

8,668,394.00
85,000.00 50,000.00
8,803,394.00

8,668,394.00
1,882,532.00 433.00
10,551,359.00

8,668,394.00
1,002,683.04 48,256.70
9,719,333.74

5,856,691.00 15,000.00
5,871,691.00

5,856,691.00 15,000.00
5,871,691.00

5,856,691.00 -
5,856,691.00

5,856,691.00 11,471.00
5,868,162.00

7,192,564.00
150,000.00
7,342,564.00

7,192,564.00
150,000.00
7,342,564.00

7,192,564.00
670,194.00
7,862,758.00

7,192,564.00
500,819.22
7,693,383.22

769,185.00 50,000.00
819,185.00

769,185.00 50,000.00
819,185.00

769,185.00 5,862.00
775,047.00

769,185.00 75,130.00
844,315.00

250,728.00 20,000.00
270,728.00

250,728.00 20,000.00
270,728.00

250,728.00 80,845.00
331,573.00

250,728.00 90,901.00
341,629.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 282

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

$

-$

-$

-$

-$

-$

-$

-

0.44

(0.44)

-

-

-

-

-

684,563.77

(684,563.77)

-

-

-

-

-

684,564.21

(684,564.21)

-

-

-

-

-

3,316,372.27
3,316,372.27

-

1,266,805.00

-

1,266,737.33

-

6,774,335.78

3,271,788.78

3,502,546.06

-

8,041,140.78

3,271,788.78

4,769,283.39

67.67 0.94
68.61

67.67 3,271,789.72
3,271,857.39

-
4,263,185.49 59,405.14
4,322,590.63

-

8,668,394.00

-

5,265,868.53

-

107,661.84

-

14,041,924.37

-
3,383,336.53 107,228.84
3,490,565.37

8,562,214.68
1,882,531.64 432.73
10,445,179.05

106,179.32
0.36 0.27
106,179.95

106,179.32
3,383,336.89 107,229.11
3,596,745.32

5,466.89
5,466.89

-

5,856,691.00

-

16,937.89

-

5,873,628.89

16,937.89
16,937.89

5,852,760.72 2,967.32
5,855,728.04

3,930.28 (2,967.32)
962.96

3,930.28 13,970.57
17,900.85

-
2,121.61 1,095,582.34
1,097,703.95

-

7,192,564.00

-

2,121.61

-

1,596,401.56

-

8,791,087.17

-
2,121.61 926,207.56
928,329.17

7,144,304.26
710,918.53
7,855,222.79

48,259.74
(40,724.53)
7,535.21

48,259.74
2,121.61 885,483.03
935,864.38

252,430.16
252,430.16

-

769,185.00

-

327,560.16

-

1,096,745.16

321,698.16
321,698.16

767,484.17 5,861.31
773,345.48

1,700.83 0.69
1,701.52

1,700.83 321,698.85
323,399.68

26,178.03
26,178.03

-

250,728.00

-

117,079.03

-

367,807.03

36,234.03
36,234.03

244,995.86 80,842.28
325,838.14

5,732.14 2.72
5,734.86

5,732.14 36,236.75
41,968.89 (continued)

283

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Secretary of State
Drugs and Narcotics Agency, Georgia State Appropriation State General Funds Other Funds
Total Drugs and Narcotics Agency, Georgia
Real Estate Commission State Appropriation State General Funds Other Funds
Total Real Estate Commission
Government Transparency and Campaign Finance Commission, Georgia State Appropriation State General Funds Other Funds
Total Georgia Government Transparency and Campaign Finance Commission

Original Appropriation

Amended Appropriation

1,750,681.00 -
1,750,681.00
2,889,036.00 -
2,889,036.00
1,324,736.00 -
1,324,736.00

-
2,889,036.00 -
2,889,036.00
-
-

Final Budget

Funds
Current Year Revenues

-
2,889,036.00 -
2,889,036.00
-
-

-
2,889,036.00 210,765.40
3,099,801.40
-
-

Budget Unit Totals

$ 27,578,332.00 $ 28,002,915.00 $ 33,035,816.00 $ 32,291,392.87

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 284

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

-

-

-

-

-

-

-

504.38

(504.38)

-

-

-

-

-

504.38

(504.38)

-

-

-

-

-

72,623.49
72,623.49

-

2,889,036.00

-

283,388.89

-

3,172,424.89

283,388.89
283,388.89

2,837,265.66 -
2,837,265.66

51,770.34 -
51,770.34

51,770.34 283,388.89
335,159.23

-

-

-

-

-

-

-

31,578.87

(31,578.87)

-

-

-

-

-

31,578.87

(31,578.87)

-

-

-

-

-

$ 9,810,012.88 $ (716,647.46) $ 41,384,758.29 $ 8,348,942.29 $ 32,861,862.55 $

173,953.45 $ 8,522,895.74

285

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Secretary of State
Archives and Records State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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 Itemized 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 Itemized Other Funds
Total Professional Licensing Boards
Securities State Appropriation State General Funds Other Funds
Total Securities
Agencies Attached for Administrative Purposes
Commission on the Holocaust, Georgia State Appropriation State General Funds Other Funds
Total Commission on the Holocaust, Georgia

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

38,971.97 $

-$

(38,971.97) $

-

0.44

(0.44)

-

-

684,563.77

(684,563.77)

-

-

723,536.18

(684,564.21)

(38,971.97)

-

80,788.58 3,316,372.27
3,397,160.85

(3,316,372.27)
(3,316,372.27)

(80,788.58) -
(80,788.58)

(92,322.50)
(92,322.50)

250.21
4,263,185.49 59,405.14
4,322,840.84

-
(4,263,185.49) (59,405.14)
(4,322,590.63)

(250.21)
-
(250.21)

(164.60)
7,274.34 (935.91)
6,173.83

87,294.04 5,466.89
92,760.93

(5,466.89)
(5,466.89)

(87,294.04) -
(87,294.04)

(3,930.28) -
(3,930.28)

91,233.96
2,121.61 1,095,582.34
1,188,937.91

-
(2,121.61) (1,095,582.34)
(1,097,703.95)

(91,233.96)
-
(91,233.96)

(45,013.14)
-
(45,013.14)

68,572.58 252,430.16
321,002.74

(252,430.16)
(252,430.16)

(68,572.58) -
(68,572.58)

(164.60) -
(164.60)

564.96

-

(564.96)

-

26,178.03

(26,178.03)

-

-

26,742.99

(26,178.03)

(564.96)

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 286

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

-$

-$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

67.67

67.67

-

67.67

67.67

-

-

3,271,789.72

3,179,467.22

3,179,467.22

-

3,179,467.22

-

-

3,271,857.39

3,179,534.89

3,179,467.22

67.67

3,179,534.89

-

(112.18)

106,179.32

105,902.54

-

105,902.54

105,902.54

-

-

3,383,336.89

3,390,611.23

3,390,611.23

-

3,390,611.23

-

-

107,229.11

106,293.20

106,293.20

-

106,293.20

-

(112.18)

3,596,745.32

3,602,806.97

3,496,904.43

105,902.54

3,602,806.97

-

-

3,930.28

-

-

-

-

-

-

13,970.57

13,970.57

13,970.57

-

13,970.57

-

-

17,900.85

13,970.57

13,970.57

-

13,970.57

-

(3,246.60)

48,259.74

-

-

-

-

2,121.61

2,121.61

2,121.61

-

-

885,483.03

885,483.03

885,483.03

-

(3,246.60)

935,864.38

887,604.64

887,604.64

-

-

-

2,121.61

-

885,483.03

-

887,604.64

-

-

1,700.83

1,536.23

-

1,536.23

1,536.23

-

-

321,698.85

321,698.85

321,698.85

-

321,698.85

-

-

323,399.68

323,235.08

321,698.85

1,536.23

323,235.08

-

-

5,732.14

5,732.14

-

5,732.14

5,732.14

-

-

36,236.75

36,236.75

36,236.75

-

36,236.75

-

-

41,968.89

41,968.89

36,236.75

5,732.14

41,968.89

(continued)

287

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Secretary of State
Drugs and Narcotics Agency, Georgia State Appropriation State General Funds Other Funds
Total Drugs and Narcotics Agency, Georgia
Real Estate Commission State Appropriation State General Funds Other Funds
Total Real Estate Commission
Government Transparency and Campaign Finance Commission, Georgia State Appropriation State General Funds Other Funds
Total Georgia Government Transparency and Campaign Finance Commission

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

13,353.64 504.38
13,858.02
69,700.00 72,623.49 142,323.49
45,983.32 31,578.87
77,562.19

(504.38) (504.38)
(72,623.49) (72,623.49)
(31,578.87)
(31,578.87)

(13,353.64) -
(13,353.64)
(69,700.00) -
(69,700.00)
(45,983.32) -
(45,983.32)

Prior Year Adjustments
-
-
-
-

Budget Unit Totals

$ 10,306,726.14 $ (9,810,012.88) $ (496,713.26) $ (135,256.69)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 288

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(10.43)

51,770.34

51,759.91

-

51,759.91

51,759.91

-

-

283,388.89

283,388.89

283,388.89

-

283,388.89

-

(10.43)

335,159.23

335,148.80

283,388.89

51,759.91

335,148.80

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$

-$

(3,369.21) $ 8,522,895.74 $ 8,384,269.84 $ 8,219,271.35 $

164,998.49 $ 8,384,269.84

Summary of Ending Fund Balance Reserved
Federal Financial Assistance Other Reserves
Administration Corporations Donations
Holocaust Commission Elections Holocaust Council Professional Licensing Real Estate Commission Securities Investigation Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 3,392,732.84 $
13,970.57 3,179,467.22
174.75 106,293.20 36,062.00 885,483.03 283,388.89 321,698.85
-
$ 8,219,271.35 $

- $ 3,392,732.84

-

13,970.57

-

3,179,467.22

164,998.49

174.75 106,293.20
36,062.00 885,483.03 283,388.89 321,698.85
164,998.49

164,998.49 $ 8,384,269.84

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, 2014

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 Itemized Other Funds
Total Conservation of Agricultural Water Supplies
Conservation of Soil and Water Resources State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Conservation of Soil and Water Resources
U.S.D.A. Flood Control Watershed Structures State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
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

$

756,103.00 $

756,103.00 $

756,103.00 $

756,103.00

235,272.00
932,290.00 632,184.00
1,799,746.00

235,272.00
241,784.00 837,715.00
1,314,771.00

235,272.00
55,166.00 706,065.00
996,503.00

235,272.00
55,158.91 706,054.47
996,485.38

1,390,739.00
334,275.00 665,842.00
2,390,856.00

1,390,739.00
268,077.00 446,908.00
2,105,724.00

1,390,739.00
102,292.00 492,917.00
1,985,948.00

1,390,739.00
102,283.06 492,879.23
1,985,901.29

98,502.00 747.00
99,249.00

98,502.00 -
98,502.00

98,502.00 -
98,502.00

98,502.00 -
98,502.00

131,920.00

131,920.00

131,920.00

131,920.00

$ 5,177,874.00 $ 4,407,020.00 $ 3,968,976.00 $ 3,968,911.67

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 290

Available Compared to Budget

Prior Year

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

$

-

$

-

$

756,103.00 $

-

$

753,197.33 $

2,905.67 $

2,905.67

-

-

235,272.00

-

233,525.18

1,746.82

1,746.82

-

-

55,158.91

(7.09)

55,158.91

7.09

-

-

-

706,054.47

(10.53)

706,054.47

10.53

-

-

-

996,485.38

(17.62)

994,738.56

1,764.44

1,746.82

-

-

1,390,739.00

-

1,364,721.03

26,017.97

26,017.97

-

-

102,283.06

(8.94)

102,283.06

8.94

-

-

-

492,879.23

(37.77)

492,879.23

37.77

-

-

-

1,985,901.29

(46.71)

1,959,883.32

26,064.68

26,017.97

-

-

98,502.00

-

98,502.00

-

-

-

-

-

-

-

-

-

-

-

98,502.00

-

98,502.00

-

-

-

-

131,920.00

-

125,553.35

6,366.65

6,366.65

$

-$

- $ 3,968,911.67 $

(64.33) $ 3,931,874.56 $

37,101.44 $

37,037.11

291

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 Itemized Other Funds
Total Conservation of Agricultural Water Supplies
Conservation of Soil and Water Resources State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Conservation of Soil and Water Resources
U.S.D.A. Flood Control Watershed Structures State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total U.S.D.A. Flood Control Watershed Structures
Water Resources and Land Use Planning 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 2013
Surplus

Prior Year Adjustments

$

5,596.18 $

-

$

(5,596.18) $

258.80

1,276.73
-
1,276.73

-

(1,276.73)

-

-

-

-

-

(1,276.73)

17.49
-
17.49

146.20
-
146.20

-

(146.20)

197.08

-

-

-

-

-

-

-

(146.20)

197.08

1,887.90 -
1,887.90

-

(1,887.90)

-

-

-

-

-

(1,887.90)

-

153.11

-

(153.11)

62.10

Budget Unit Totals

$

9,060.12 $

-$

(9,060.12) $

535.47

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 292

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-

$

(257.90) $

2,905.67 $

2,906.57 $

-

$

2,906.57 $

2,906.57

-

(17.49)

1,746.82

1,746.82

-

-

-

-

-

-

-

-

-

(17.49)

1,746.82

1,746.82

-

1,746.82

1,746.82

-

-

-

-

-

-

-

1,746.82

1,746.82

-

(197.08)

26,017.97

26,017.97

-

-

-

-

-

-

-

-

-

(197.08)

26,017.97

26,017.97

-

26,017.97

26,017.97

-

-

-

-

-

-

-

26,017.97

26,017.97

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(62.10)

6,366.65

6,366.65

-

6,366.65

6,366.65

$

-$

(534.57) $

37,037.11 $

37,038.01 $

-$

37,038.01 $

37,038.01

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

-$

37,038.01 $

37,038.01

293

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized 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

$ 8,550,000.00 $ 14,322,241.00 $ 14,322,241.00 $ 14,322,241.00

-

-

500,000.00

500,000.00

8,550,000.00

14,322,241.00

14,822,241.00

14,822,241.00

701,750.00

785,250.00

785,250.00

785,250.00

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

7,958,844.00 -
230,950.00
8,189,794.00

7,958,844.00 -
230,950.00
8,189,794.00

7,958,844.00 214,229.00 191,259.00
1,072,692.00
9,437,024.00

7,958,844.00 214,228.21 191,258.02
1,075,258.61
9,439,588.84

1,930,296.00

1,930,296.00

1,930,296.00

1,930,296.00

96,793,442.00

96,793,442.00

96,793,442.00

96,793,442.00

47,617,925.00

47,617,925.00

47,617,925.00

47,617,925.00

424,345,076.00

424,345,076.00

424,345,076.00

424,345,076.00

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

1,517,277.00 482,723.00
2,000,000.00

1,517,277.00 482,723.00
2,000,000.00

1,517,277.00 482,723.00
2,000,000.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 294

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

$

-$

- $ 14,322,241.00 $

- $ 14,322,241.00 $

-$

-

-

-

500,000.00

-

500,000.00

-

-

-

-

14,822,241.00

-

14,822,241.00

-

-

-

-

785,250.00

-

785,250.00

-

-

-

-

1,094,862.00

-

1,094,862.00

-

-

-

-

800,000.00

-

800,000.00

-

-

184,738.17
184,738.17

-

7,958,844.00

-

214,228.21

-

191,258.02

-

1,259,996.78

-

9,624,327.01

(0.79) (0.98) 187,304.78
187,303.01

7,958,844.00 214,228.21 191,258.02 837,898.16
9,202,228.39

0.79 0.98 234,793.84
234,795.61

422,098.62
422,098.62

-

-

1,930,296.00

-

1,739,590.04

190,705.96

190,705.96

-

-

96,793,442.00

-

77,679,742.56

19,113,699.44

19,113,699.44

-

-

47,617,925.00

-

41,910,923.95

5,707,001.05

5,707,001.05

-

-

424,345,076.00

-

411,941,560.75

12,403,515.25

12,403,515.25

-

-

20,000,000.00

-

20,000,000.00

-

-

-

-

1,517,277.00

-

1,517,277.00

-

-

-

-

482,723.00

-

482,723.00

-

-

-

-

2,000,000.00

-

2,000,000.00

-

-

(continued)

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, 2014

Student Finance Commission and Authority, Georgia
North Georgia ROTC Grants State Appropriation State General Funds
Public Memorial Safety Grant State Appropriation State General Funds
Tuition Equalization Grants State Appropriation State General Funds
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

21,119,952.00

21,119,952.00

21,119,952.00

21,119,952.00

767,988.00 -
767,988.00

767,988.00 -
767,988.00

767,988.00 284,567.00
1,052,555.00

767,988.00 284,647.18
1,052,635.18

$ 635,090,145.00 $ 641,018,587.00 $ 643,050,384.00 $ 643,053,029.02

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

-

-

875,000.00

-

875,000.00

-

-

-

-

376,761.00

-

376,761.00

-

-

-

-

21,119,952.00

-

21,119,952.00

-

-

-
-

$

184,738.17 $

-

767,988.00

-

284,647.18

-

1,052,635.18

80.18
80.18

767,209.16 284,267.05
1,051,476.21

778.84 299.95
1,078.79

778.84 380.13
1,158.97

- $ 643,237,767.19 $

187,383.19 $ 605,399,587.90 $ 37,650,796.10 $ 37,838,179.29

297

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized 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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

-$

-$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

369,438.07

-

(369,438.07)

-

-

-

-

-

-

-

-

-

188,973.38

(184,738.17)

(4,235.21)

-

558,411.45

(184,738.17)

(373,673.28)

-

128,618.15

-

(128,618.15)

-

14,477,574.75

-

(14,477,574.75)

-

4,631,071.55

-

(4,631,071.55)

-

14,069,865.90

-

(14,069,865.90)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 298

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

-$

-$

-$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(2,566.61)

422,098.62

419,532.01

419,532.01

-

(2,566.61)

422,098.62

419,532.01

419,532.01

-

-

-

-

-

-

-

419,532.01

-

419,532.01

-

-

190,705.96

190,705.96

-

190,705.96

190,705.96

-

-

19,113,699.44

19,113,699.44

-

19,113,699.44

19,113,699.44

-

-

5,707,001.05

5,707,001.05

-

5,707,001.05

5,707,001.05

-

-

12,403,515.25

12,403,515.25

-

12,403,515.25

12,403,515.25

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(continued)

299

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Student Finance Commission and Authority, Georgia
North Georgia ROTC Grants State Appropriation State General Funds
Public Memorial Safety Grant State Appropriation State General Funds
Tuition Equalization Grants State Appropriation State General Funds
Agencies Attached for Administrative Purposes
Nonpublic Postsecondary Education Commission State Appropriation State General Funds Other Funds
Total Nonpublic Postsecondary Education Commission

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

-

-

-

-

-

-

-

-

-

22,950.04 442.90
23,392.94

-

(22,950.04)

-

(442.90)

-

(23,392.94)

Prior Year Adjustments
-
-
-
-

Budget Unit Totals

$ 33,888,934.74 $ (184,738.17) $ (33,704,196.57) $

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 300

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

778.84

778.84

-

778.84

778.84

-

-

380.13

380.13

-

380.13

380.13

-

-

1,158.97

1,158.97

-

1,158.97

1,158.97

$

-$

(2,566.61) $ 37,838,179.29 $ 37,835,612.68 $

419,532.01 $ 37,416,080.67 $ 37,835,612.68

Summary of Ending Fund Balance Reserved
Other Reserves 529 Savings Plan Reach Administration
Unreserved, Undesignated Surplus - Regular Surplus - Lottery For Education
Total Ending Fund Balance - June 30

$

264,764.76 $

154,767.25

-$

264,764.76 154,767.25

-

1,158.97

1,158.97

-

37,414,921.70

37,414,921.70

$

419,532.01 $ 37,416,080.67 $ 37,835,612.68

301

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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

$

513,000.00 $

513,000.00 $

513,000.00 $

434,425.00

31,597,589.00

32,044,844.00

32,044,844.00

30,552,233.00

$ 32,110,589.00 $ 32,557,844.00 $ 32,557,844.00 $ 30,986,658.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 302

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

$

-$

2,000.00

$

2,000.00 $

-$

434,425.00 $

(78,575.00) $

432,123.00 $

80,877.00 $

-

30,554,233.00

(1,490,611.00)

30,552,233.00

1,492,611.00

- $ 30,988,658.00 $ (1,569,186.00) $ 30,984,356.00 $ 1,573,488.00 $

2,302.00 2,000.00 4,302.00

303

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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 2013
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 issued by the Department of Audits and Accounts. 304

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(2,302.00) $

2,302.00 $

-$

-$

-$

-

-

-

2,000.00

2,000.00

2,000.00

-

2,000.00

$

-$

(2,302.00) $

4,302.00 $

2,000.00 $

2,000.00 $

-$

2,000.00

Summary of Ending Fund Balance Reserved
Other Reserves Administrative Costs of Retirement Plans $

2,000.00 $

-$

2,000.00

305

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Technical College System of Georgia
Adult Literacy State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Adult Literacy
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery & Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Departmental Administration
Quick Start and Customized Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Quick Start and Customized Services
Technical Education State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Technical Education
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 13,172,053.00
20,447,889.00 5,480,000.00
39,099,942.00

$ 13,172,053.00
19,390,824.00 5,480,000.00
38,042,877.00

$ 13,172,053.00
18,428,331.00 6,637,876.00
38,238,260.00

$ 13,172,053.00
17,631,688.17 4,837,237.30
35,640,978.47

7,847,632.00 657,195.00 210,000.00
8,714,827.00

7,847,632.00 595,084.00 210,000.00
8,652,716.00

7,847,632.00 -
718,325.00 338,811.00 8,904,768.00

7,847,632.00 -
718,324.42 296,798.72 8,862,755.14

12,678,077.00
1,000,000.00 8,930,000.00
22,608,077.00

12,678,077.00
130,884.00 9,799,116.00
22,608,077.00

12,678,077.00
441,458.00 9,789,701.00
22,909,236.00

12,678,077.00
176,298.93 5,814,339.16
18,668,715.09

280,168,941.00
44,999,000.00 -
255,450,000.00 580,617,941.00

280,168,941.00
44,999,000.00 -
320,481,601.00 645,649,542.00

280,168,941.00
61,613,024.00 263,140.00
331,653,886.00 673,698,991.00

280,168,941.00
42,914,831.32 123,116.28
290,121,410.03 613,328,298.63

$ 651,040,787.00 $ 714,953,212.00 $ 743,751,255.00 $ 676,500,747.33

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 306

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

$

-$

- $ 13,172,053.00 $

- $ 13,140,530.10 $

31,522.90 $

31,522.90

117,804.91 449,084.19

640,627.58

17,749,493.08 5,926,949.07

(678,837.92) (710,926.93)

17,564,876.75 5,445,863.63

863,454.25 1,192,012.37

184,616.33 481,085.44

566,889.10

640,627.58

36,848,495.15

(1,389,764.85)

36,151,270.48

2,086,989.52

697,224.67

-

-

7,847,632.00

-

7,847,403.74

228.26

228.26

-

-

-

-

-

-

-

-

-

718,324.42

(0.58)

718,324.42

0.58

-

-

-

296,798.72

(42,012.28)

296,483.58

42,327.42

315.14

-

-

8,862,755.14

(42,012.86)

8,862,211.74

42,556.26

543.40

-
625.79 3,755,147.02
3,755,772.81

-
(49,116.12)
(49,116.12)

12,678,077.00
176,924.72 9,520,370.06
22,375,371.78

-
(264,533.28) (269,330.94)
(533,864.22)

12,678,039.89
176,298.93 7,254,010.87
20,108,349.69

37.11
265,159.07 2,535,690.13
2,800,886.31

37.11
625.79 2,266,359.19
2,267,022.09

-
859,319.86 -
49,800,751.59 50,660,071.45

-
103,958.08 -
(695,469.54) (591,511.46)

280,168,941.00
43,878,109.26 123,116.28
339,226,692.08 663,396,858.62

-
(17,734,914.74) (140,023.72) 7,572,806.08
(10,302,132.38)

280,156,875.77
43,674,911.86 123,116.28
282,246,072.72 606,200,976.63

12,065.23
17,938,112.14 140,023.72
49,407,813.28 67,498,014.37

12,065.23
203,197.40 -
56,980,619.36 57,195,881.99

$ 54,982,733.36 $

-

$ 731,483,480.69 $ (12,267,774.31) $ 671,322,808.54 $ 72,428,446.46 $ 60,160,672.15

307

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Technical College System of Georgia
Adult Literacy State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Adult Literacy
Departmental Administration State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery & Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Departmental Administration
Quick Start and Customized Services State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Quick Start and Customized Services
Technical Education State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Technical Education
Total Operating Activity
Prior Year Reserves Not Available for Expenditure Inventories Refunds to Grantors Other Reserves

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Period as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

53,046.86 $

-$

(53,046.86) $

5,871.76

117,804.91 455,531.22

(117,804.91) (449,084.19)

(6,447.03)

(95,633.04) 28,713.34

626,382.99

(566,889.10)

(59,493.89)

(61,047.94)

2,383.86 -
1,597.80 3,981.66

-

(2,383.86)

8,933.87

-

-

-

-

-

-

(1,597.80)

293.31

-

(3,981.66)

9,227.18

7,561.02
625.79 3,756,475.89
3,764,662.70

-
(625.79) (3,755,147.02)
(3,755,772.81)

(7,561.02)
(1,328.87)
(8,889.89)

483.34
72,779.68
73,263.02

31,455.55 859,319.86
49,878,844.57 50,769,619.98 55,164,647.33

(859,319.86)
(49,800,751.59) (50,660,071.45) (54,982,733.36)

(31,455.55) -
(78,092.98) (109,548.53) (181,913.97)

45,565.19 (75,247.51)
(1,534,608.83) (1,564,291.15) (1,542,848.89)

3,674,164.77

-

-

-

11,493.84

-

-

-

1,189,771.66

-

-

-

Budget Unit Totals

$ 60,040,077.60 $ (54,982,733.36) $ (181,913.97) $ (1,542,848.89)

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 308

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(190.30) $

31,522.90 $

37,204.36 $

-$

(50,698.54) 517.95

(14,654.17)

184,616.33 481,085.44

38,284.75 495,662.56

38,284.75 481,570.59

(50,180.59)

(14,844.47)

697,224.67

571,151.67

519,855.34

37,204.36 $
14,091.97
51,296.33

37,204.36
38,284.75 495,662.56
571,151.67

-

(211.59)

228.26

8,950.54

-

-

-

-

-

-

-

-

-

-

315.14

608.45

-

(211.59)

543.40

9,558.99

-

8,950.54

8,950.54

-

-

-

-

-

-

-

608.45

608.45

-

9,558.99

9,558.99

-
(122,381.59)
(122,381.59)

-

37.11

520.45

-

-

625.79

625.79

625.79

-

2,266,359.19

2,216,757.28

2,216,737.59

-

2,267,022.09

2,217,903.52

2,217,363.38

520.45
19.69
540.14

520.45
625.79 2,216,757.28
2,217,903.52

1,789.06 (67,071.86)
32,652.53 (32,630.27) (205,192.45)

(2,081.09) -
(2,081.09) (17,137.15)

12,065.23 203,197.40
56,980,619.36 57,195,881.99 60,160,672.15

57,338.39 60,878.03
55,478,663.06 55,596,879.48 58,395,493.66

60,878.03
55,462,031.39 55,522,909.42 58,260,128.14

57,338.39 -
16,631.67 73,970.06 135,365.52

57,338.39 60,878.03
55,478,663.06 55,596,879.48 58,395,493.66

(371,811.72)

-

71,789.99

-

471,259.70

-

-

3,302,353.05

3,302,353.05

-

83,283.83

83,283.83

-

1,661,031.36

1,661,031.36

-

3,302,353.05

-

83,283.83

-

1,661,031.36

$

(33,954.48) $

(17,137.15) $ 60,160,672.15 $ 63,442,161.90 $ 63,306,796.38 $

135,365.52 $ 63,442,161.90

Summary of Ending Fund Balance Reserved
Inventories Federal Financial Assistance Refunds to Grantors Other Reserves Unreserved, Undesignated Surplus
Total Ending Fund Balance - June 30

$ 3,302,353.05 $ 99,788.57 83,283.83
59,821,370.93
-
$ 63,306,796.38 $

-
135,365.52
135,365.52

$ 3,302,353.05 99,788.57 83,283.83
59,821,370.93
135,365.52
$ 63,442,161.90

309

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Transportation, Department of
Airport Aid State Appropriation State General Funds 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 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 Itemized 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

$

-$

-$

-$

-

-

-

-

-

-

-

-

-

213,393,476.00 -
675,252,699.00 -
888,646,175.00

213,393,476.00 -
675,252,699.00 -
888,646,175.00

213,393,476.00 621,446,215.00 925,252,699.00 144,856,369.00 1,904,948,759.00

213,393,476.00 -
924,995,335.61 140,750,878.06 1,279,139,689.67

60,560,150.00 -
128,218,385.00 -
188,778,535.00

60,560,150.00 -
128,218,385.00 -
188,778,535.00

60,560,150.00 344,136,463.00 181,218,385.00
565,015.00 586,480,013.00

60,560,150.00 -
179,604,655.85 558,015.38
240,722,821.23

79,507,484.00
-
64,892,990.00 -
165,000.00
144,565,474.00

79,507,484.00
-
64,892,990.00 -
165,000.00
144,565,474.00

79,507,484.00
65,413,592.00
64,892,990.00 39,155.00
2,295,879.00 2,863,942.00
215,013,042.00

79,507,484.00
-
54,786,834.18 39,098.16
2,295,878.51 2,121,384.74
138,750,679.59

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
2,077,382.00
10,270,257.00 62,376.00
15,214,789.00

2,804,774.00
-
10,168,507.95 200,119.19
13,173,401.14

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 310

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

$

-$

898,041.00

898,041.00

-$ -
-

-$ 898,041.00
898,041.00

-$ 898,041.00
898,041.00

-$ -
-

-$ -
-

898,041.00
898,041.00

539,957,430.05
5,154,404.46 545,111,834.51

81,488,785.00
81,488,785.00

213,393,476.00 621,446,215.05 924,995,335.61 145,905,282.52 1,905,740,309.18

0.05 (257,363.39) 1,048,913.52 791,550.18

202,431,503.65 125,670,091.99 924,995,335.61 140,689,861.18 1,393,786,792.43

10,961,972.35 495,776,123.01
257,363.39 4,166,507.82 511,161,966.57

10,961,972.35 495,776,123.06
5,215,421.34 511,953,516.75

344,136,463.19
7,000.00 344,143,463.19

-

60,560,150.00

-

344,136,463.19

-

179,604,655.85

-

565,015.38

-

584,866,284.42

0.19 (1,613,729.15) 0.38 (1,613,728.58)

37,848,987.64 1,054,539.44
179,604,655.85 565,015.38
219,073,198.31

22,711,162.36 343,081,923.56
1,613,729.15 (0.38)
367,406,814.69

22,711,162.36 343,081,923.75
365,793,086.11

-
65,413,592.45
-
14,719,623.14
80,133,215.59

-

79,507,484.00

-

73,998,392.29

-

65,413,592.45

0.45

1,530,085.38

-

54,786,834.18

(10,106,155.82)

54,786,834.19

-

39,098.16

(56.84)

39,098.16

-

2,295,878.51

(0.49)

2,295,878.51

-

16,841,007.88

13,977,065.88

2,118,005.97

-

218,883,895.18

3,870,853.18

134,768,294.50

5,509,091.71
63,883,506.62
10,106,155.81 56.84
0.49 745,936.03
80,244,747.50

5,509,091.71
63,883,507.07
(0.01) -
14,723,001.91
84,115,600.68

-
2,077,382.26
704,491.28
2,781,873.54

-

-

-

2,804,774.00

-

2,077,382.26

-

10,168,507.95

-

904,610.47

-

15,955,274.68

-
0.26
(101,749.05) 842,234.47
740,485.68

2,689,974.60
-
10,168,507.95 119.19
12,858,601.74

114,799.40
2,077,382.00
101,749.05 62,256.81
2,356,187.26

114,799.40
2,077,382.26
904,491.28
3,096,672.94 (continued)

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, 2014

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 Itemized
American Recovery and Reinvestment Act of 2009 Federal Highway Administration - Highway Planning and Construction
Other Funds
Total Departmental Administration
Intermodal State Appropriation State General Funds Federal Funds Federal Highway Administration - Highway Planning and Construction Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Intermodal
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 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

Original Appropriation

Amended Appropriation

55,201,024.00
-
10,839,823.00 -
898,970.00
66,939,817.00

55,201,024.00
-
10,839,823.00 -
898,970.00
66,939,817.00

Final Budget

Funds
Current Year Revenues

55,201,024.00
40,211,742.00
10,839,823.00 787.00
2,635.00 898,970.00
107,154,981.00

55,201,024.00
-
9,606,766.13 787.43
2,634.78 101,796.26
64,913,008.60

6,971,533.00
66,861,369.00
100,589.00
73,933,491.00

7,271,533.00
66,861,369.00
100,589.00
74,233,491.00

7,271,533.00
700,000.00 66,861,369.00
83,181.00 9,989,182.00
84,905,265.00

7,271,533.00
638,593.75 58,503,141.00
83,179.91 11,325,391.69
77,821,839.35

122,470,000.00 -
122,470,000.00

122,470,000.00 -
122,470,000.00

122,470,000.00 34,969,267.00 -
157,439,267.00

122,470,000.00 -
122,470,000.00

12,354,565.00 -
32,758,670.00 -
595,233.00 45,708,468.00

4,854,565.00 -
32,758,670.00 -
595,233.00 38,208,468.00

4,854,565.00 65,561,385.00 88,758,670.00
3,126.00 3,437,557.00 162,615,303.00

4,854,565.00 -
87,031,984.60 3,125.76
1,313,899.24 93,203,574.60

-

-

-

-

-

-

-

-

-

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

-
40,211,742.26
-
2,943,628.69
43,155,370.95

-

-

-

55,201,024.00

-

40,211,742.26

-

9,606,766.13

-

787.43

-

2,634.78

-

3,045,424.95

-

108,068,379.55

-

-

-

49,565,990.49

0.26

-

(1,233,056.87) 0.43

9,606,766.13 787.43

(0.22) 2,146,454.95

2,634.78 101,796.26

913,398.55

59,277,975.09 .

5,635,033.51
40,211,742.00
1,233,056.87 (0.43)
0.22 797,173.74
47,877,005.91

5,635,033.51
40,211,742.26
-
2,943,628.69
48,790,404.46

-
34,969,267.74
22,418.47 34,991,686.21

-

7,271,533.00

-

638,593.75

-

58,503,141.00

-

83,179.91

-

11,325,391.69

-

77,821,839.35

-

122,470,000.00

-

34,969,267.74

-

22,418.47

-

157,461,686.21

-

7,262,238.46

(61,406.25) (8,358,228.00)

638,593.75 58,503,141.00

(1.09) 1,336,209.69

83,179.91 9,803,303.85

(7,083,425.65)

76,290,456.97

.

0.74 22,418.47 22,419.21

121,456,228.92 7,339,149.76 -
128,795,378.68

9,294.54 61,406.25 8,358,228.00
1.09 185,878.15 8,614,808.03
1,013,771.08 27,630,117.24
28,643,888.32

9,294.54 -
1,522,087.84 1,531,382.38
1,013,771.08 27,630,117.98
22,418.47 28,666,307.53

65,561,385.33
2,123,659.63 67,685,044.96

-

4,854,565.00

-

65,561,385.33

-

87,031,984.60

-

3,125.76

-

3,437,558.87

-

160,888,619.56

0.33 (1,726,685.40) (0.24) 1.87 (1,726,683.44)

4,527,498.91 12,315,058.98 87,031,984.60
3,125.76 1,313,899.24 105,191,567.49

327,066.09 53,246,326.02 1,726,685.40
0.24 2,123,657.76 57,423,735.51

327,066.09 53,246,326.35
2,123,659.63 55,697,052.07

-

-

-

-

-

-

-

176,344.54

-

176,344.54

176,344.54

-

-

176,344.54

176,344.54

-

176,344.54

176,344.54

-

-

176,344.54

(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, 2014

Transportation, Department of 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
Ports and Waterways State Appropriation State General Funds Federal Funds Other Funds
Total Ports and Waterways
Rail State Appropriation State General Funds 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 Itemized Other Funds
Total Traffic Management and Control

Original Appropriation

Amended Appropriation

-

-

-

-

Final Budget

Funds
Current Year Revenues

-

-

-

-

-

-

3,756,074.00 -
14,683,804.00 -
18,439,878.00

2,256,074.00 -
14,683,804.00 -
16,939,878.00

2,256,074.00 6,040,549.00 15,683,804.00
15,000.00 23,995,427.00

2,256,074.00 -
15,436,163.00 15,304.56
17,707,541.56

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

176,823,016.00 -
24,886,452.00 -
642,602.00 202,352,070.00

202,565,436.00 -
24,886,452.00 -
642,602.00 228,094,490.00

202,565,436.00 16,850,660.00 24,886,452.00 6,069.00 7,326,923.00
251,635,540.00

202,565,436.00 -
19,147,881.36 6,069.28
5,567,948.08 227,287,334.72

19,640,861.00
-
35,670,542.00 -
4,026,240.00
59,337,643.00

19,640,861.00
-
35,670,542.00 -
4,026,240.00
59,337,643.00

19,640,861.00
13,589,435.00
60,670,542.00 75,730.00
44,576,138.00
138,552,706.00

19,640,861.00
-
46,424,846.72 75,729.98
18,713,018.62
84,854,456.32

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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)

1,889,202.72 1,889,202.72

-

-

-

-

1,889,202.72

1,889,202.72

-

1,889,202.72

1,889,202.72

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

-

-

-

-

1,889,202.72

-

-

1,889,202.72

6,040,549.19
1,500.00 6,042,049.19

-

2,256,074.00

-

6,040,549.19

-

15,436,163.00

-

16,804.56

-

23,749,590.75

0.19 (247,641.00) 1,804.56 (245,836.25)

1,305,392.01 -
15,436,163.00 10,304.56
16,751,859.57

950,681.99 6,040,549.00
247,641.00 4,695.44
7,243,567.43

950,681.99 6,040,549.19
6,500.00 6,997,731.18

-

-

-

-

-

-

-

3,430.00

-

3,430.00

3,430.00

-

-

3,430.00

3,430.00

-

3,430.00

3,430.00

-

-

3,430.00

1,935,410.92 1,935,410.92
16,850,660.62
9,208,228.87 26,058,889.49
13,589,434.86
26,612,570.81 40,202,005.67

-

-

-

-

-

-

-

1,935,410.92

1,935,410.92

-

-

1,935,410.92

-

1,935,410.92

1,935,410.92

-

-

1,935,410.92

-

202,565,436.00

-

16,850,660.62

-

19,147,881.36

-

6,069.28

-

14,776,176.95

-

253,346,224.21

0.62 (5,738,570.64) 0.28 7,449,253.95 1,710,684.21

200,652,557.26 110,347.17
19,147,881.36 6,069.28
3,951,051.53 223,867,906.60

1,912,878.74 16,740,312.83 5,738,570.64
(0.28) 3,375,871.47 27,767,633.40

1,912,878.74 16,740,313.45
10,825,125.42 29,478,317.61

-

19,640,861.00

-

19,445,963.89

-

13,589,434.86

(0.14)

5,850,053.60

-

46,424,846.72

(14,245,695.28)

46,424,846.72

-

75,729.98

(0.02)

75,729.98

-

45,325,589.43

749,451.43

22,460,160.11

-

125,056,461.99

(13,496,244.01)

94,256,754.30

194,897.11
7,739,381.40
14,245,695.28 0.02
22,115,977.89
44,295,951.70

194,897.11
7,739,381.26
22,865,429.32
30,799,707.69 (continued)

315

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Transportation, Department of Transit
State Appropriation State General Funds
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
Total Payments to the State Road and Tollway Authority
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
Budget Unit Totals

Original Appropriation

Amended Appropriation

-

-

-

-

-

-

Final Budget

Funds
Current Year Revenues

-

-

-

-

-

-

82,447,358.00 -
148,156,201.00 230,603,559.00

92,581,094.00 -
148,156,201.00 240,737,295.00

92,581,094.00 -
150,553,509.00 243,134,603.00

92,581,094.00 -
150,553,508.68 243,134,602.68

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

$ 2,052,912,398.00 $ 2,080,088,554.00 $ 3,891,089,695.00 $ 2,603,178,949.46

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 316

Available Compared to Budget

Prior Year Reserve Program Transfers

Carry-Over

or Adjustments

Total Funds Available

Variance Positive (Negative)

1,346,944.42
1,346,944.42

-

-

-

-

1,346,944.42

1,346,944.42

-

1,346,944.42

1,346,944.42

Expenditures Compared to Budget

Variance

Actual

Positive (Negative)

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

-

-

-

-

-

1,346,944.42

-

-

1,346,944.42

308,018.23
308,018.23

-

92,581,094.00

-

308,018.23

-

150,553,508.68

-

243,442,620.91

308,018.23
(0.32) 308,017.91

92,581,093.54 -
150,553,508.68 243,134,602.22

0.46

0.46

-

308,018.23

0.32

-

0.78

308,018.69

-

-

-

-

-

-

-

-

-

-

-

-

-

-

91,074,578.01

(81,488,785.00)

9,585,793.01

9,585,793.01

-

-

9,585,793.01

-

-

-

-

-

-

-

467,369.74

-

467,369.74

467,369.74

-

-

467,369.74

91,541,947.75

(81,488,785.00)

10,053,162.75

10,053,162.75

-

-

10,053,162.75

$ 1,288,404,772.88 $

- $ 3,891,583,722.34 $

494,027.34 $ 2,708,053,387.90 $ 1,183,036,307.10 $ 1,183,530,334.44

317

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Transportation, Department of
Airport Aid State Appropriation State General Funds 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 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 Itemized 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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

54,192.64 $

-$

898,041.00

(898,041.00)

952,233.64

(898,041.00)

(54,192.64) $ -
(54,192.64)

220,731.73 (852,091.00)
(631,359.27)

539,957,430.05
5,154,404.46
545,111,834.51

(539,957,430.05)
(5,154,404.46)
(545,111,834.51)

-

77,445,595.14

-

1,742,777.58

-

-

-

(4,794,955.97)

-

74,393,416.75

344,136,463.19
7,000.00
344,143,463.19

(344,136,463.19)
(7,000.00)
(344,143,463.19)

-

2,846,477.88

-

15,125,237.80

-

-

-

-

-

17,971,715.68

-
65,413,592.45
-
14,719,623.14
80,133,215.59

-
(65,413,592.45)
-
(14,719,623.14)
(80,133,215.59)

-

25,814,260.32

-

2,506.30

-

0.01

-

-

-

-

-

(13,824,865.22)

-

11,991,901.41

86,261.56 -
2,077,382.26
704,491.28
2,868,135.10

-
(2,077,382.26)
(704,491.28)
(2,781,873.54)

(86,261.56) -
-
-
(86,261.56)

886,107.98
-
(703,844.48)
182,263.50

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 318

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(59,279.03) $

-$

161,452.70 $

-$

161,452.70 $

161,452.70

-

-

898,041.00

45,950.00

45,950.00

-

45,950.00

-

(59,279.03)

898,041.00

207,402.70

45,950.00

161,452.70

207,402.70

-

-

10,961,972.35

88,407,567.49

88,407,567.49

-

88,407,567.49

-

-

495,776,123.06

497,518,900.64

497,518,900.64

-

497,518,900.64

-

-

-

-

-

-

-

-

-

5,215,421.34

420,465.37

420,465.37

-

420,465.37

-

-

511,953,516.75

586,346,933.50

586,346,933.50

-

586,346,933.50

-

-

22,711,162.36

25,557,640.24

25,557,640.24

-

25,557,640.24

-

-

343,081,923.75

358,207,161.55

358,207,161.55

-

358,207,161.55

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

365,793,086.11

383,764,801.79

383,764,801.79

-

383,764,801.79

-

-

5,509,091.71

31,323,352.03

31,323,352.03

-

31,323,352.03

-

-

63,883,507.07

63,886,013.37

63,886,013.37

-

63,886,013.37

-

-

(0.01)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

14,723,001.91

898,136.69

898,136.69

-

898,136.69

-

-

84,115,600.68

96,107,502.09

96,107,502.09

-

96,107,502.09

-

-

-

-

-

-

-

-

-

114,799.40

1,000,907.38

1,000,907.38

-

1,000,907.38

-

-

2,077,382.26

2,077,382.26

2,077,382.26

-

2,077,382.26

-

-

-

-

-

-

-

-

-

904,491.28

200,646.80

200,646.80

-

200,646.80

-

-

3,096,672.94

3,278,936.44

3,278,936.44

-

3,278,936.44

(continued)

319

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
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 Itemized American Recovery and Reinvestment Act of 2009 Federal Highway Administration - Highway Planning and Construction Other Funds
Total Departmental Administration
Intermodal State Appropriation State General Funds Federal Funds Federal Highway Administration - Highway Planning and Construction Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Intermodal
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 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

Beginning Fund Balance/(Deficit)
July 1
40,211,742.26 2,943,628.69 43,155,370.95
-
34,969,267.74
22,418.47 34,991,686.21
65,561,385.33
2,123,659.63 67,685,044.96
176,344.54 176,344.54

Fund Balance Carried Over from
Prior Year as Funds Available
(40,211,742.26) (2,943,628.69) (43,155,370.95)
-
(34,969,267.74)
(22,418.47) (34,991,686.21)
(65,561,385.33)
(2,123,659.63) (67,685,044.96)
(176,344.54) (176,344.54)

Return of Fiscal Year 2013
Surplus
-
-
-
-
-

Prior Year Adjustments
25,519.37 7,089,785.59 (8,205,894.99)
` (2,453,358.55) (3,543,948.58)
-
1,072,922.04 147,773.57 (22,418.47)
1,198,277.14
2,836,776.06 -
(2,123,659.63) 713,116.43
45,236.78 -
45,236.78

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 320

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

25,519.37

-

25,519.37

25,519.37

-

-

5,635,033.51

12,724,819.10

12,724,819.10

-

12,724,819.10

-

-

40,211,742.26

32,005,847.27

32,005,847.27

-

32,005,847.27

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,943,628.69

490,270.14

490,270.14

-

490,270.14

-

-

48,790,404.46

45,246,455.88

45,220,936.51

25,519.37

45,246,455.88

-

-

9,294.54

9,294.54

-

9,294.54

9,294.54

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

1,522,087.84

1,522,087.84

1,522,087.84

-

1,522,087.84

-

-

1,531,382.38

1,531,382.38

1,522,087.84

9,294.54

1,531,382.38

-

-

1,013,771.08

2,086,693.12

2,086,693.12

-

2,086,693.12

-

-

27,630,117.98

27,777,891.55

27,777,891.55

-

27,777,891.55

-

-

22,418.47

-

-

-

-

-

-

28,666,307.53

29,864,584.67

29,864,584.67

-

29,864,584.67

-

-

327,066.09

3,163,842.15

3,163,842.15

-

3,163,842.15

-

-

53,246,326.35

53,246,326.35

53,246,326.35

-

53,246,326.35

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2,123,659.63

-

-

-

-

-

-

55,697,052.07

56,410,168.50

56,410,168.50

-

56,410,168.50

-

-

-

45,236.78

45,236.78

-

45,236.78

-

-

176,344.54

176,344.54

176,344.54

-

176,344.54

-

-

176,344.54

221,581.32

221,581.32

-

221,581.32

(continued)

321

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Transportation, Department of
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

Beginning Fund Balance/(Deficit)
July 1
1,889,202.72 1,889,202.72
6,040,549.19
1,500.00 6,042,049.19

Fund Balance Carried Over from
Prior Year as Funds Available
(1,889,202.72) (1,889,202.72)
(6,040,549.19)
(1,500.00) (6,042,049.19)

Return of Fiscal Year 2013
Surplus
-
-

Prior Year Adjustments
305,436.97 -
305,436.97
8,515.97 -
(1,500.00) 7,015.97

Ports and Waterways State Appropriation State General Funds Other Funds
Total Ports and Waterways
Rail State Appropriation State General Funds 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 Itemized Other Funds
Total Traffic Management and Control

5,857.34 3,430.00
9,287.34

(3,430.00)
(3,430.00)

20,783.94 1,935,410.92
1,956,194.86

(1,935,410.92)
(1,935,410.92)

16,850,660.62
9,208,228.87 26,058,889.49

(16,850,660.62)
(9,208,228.87) (26,058,889.49)

-
13,589,434.86
26,612,570.81
40,202,005.67

-
(13,589,434.86)
(26,612,570.81)
(40,202,005.67)

(5,857.34) -
(5,857.34)

0.16 7,550,528.45
7,550,528.61

(20,783.94) -
(20,783.94)

(1,935,410.92)
(1,935,410.92)

-

10,888,415.22

-

16,992.74

-

-

-

-

-

(5,035,195.75)

-

5,870,212.21

-

1,922,992.28

-

2,213.83

-

-

-

-

-

1,900,600.48

-

3,825,806.59

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 322

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

-

-

305,436.97

305,436.97

-

305,436.97

-

-

1,889,202.72

1,889,202.72

1,889,202.72

-

1,889,202.72

-

-

1,889,202.72

2,194,639.69

2,194,639.69

-

2,194,639.69

-

-

950,681.99

959,197.96

959,197.96

-

959,197.96

-

-

6,040,549.19

6,040,549.19

6,040,549.19

-

6,040,549.19

-

-

-

-

-

-

-

-

-

6,500.00

5,000.00

5,000.00

-

5,000.00

-

-

6,997,731.18

7,004,747.15

7,004,747.15

-

7,004,747.15

-

-

-

0.16

-

0.16

0.16

-

-

3,430.00

7,553,958.45

7,553,958.45

-

7,553,958.45

-

-

3,430.00

7,553,958.61

7,553,958.45

0.16

7,553,958.61

-

-

-

-

-

-

-

-

-

1,935,410.92

-

-

-

-

-

-

1,935,410.92

-

-

-

-

-

-

1,912,878.74

12,801,293.96

12,801,293.96

-

12,801,293.96

-

-

16,740,313.45

16,757,306.19

16,757,306.19

-

16,757,306.19

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

10,825,125.42

5,789,929.67

5,789,929.67

-

5,789,929.67

-

-

29,478,317.61

35,348,529.82

35,348,529.82

-

35,348,529.82

-

-

194,897.11

2,117,889.39

2,117,889.39

-

2,117,889.39

-

-

7,739,381.26

7,741,595.09

7,741,595.09

-

7,741,595.09

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

22,865,429.32

24,766,029.80

24,766,029.80

-

24,766,029.80

-

-

30,799,707.69

34,625,514.28

34,625,514.28

-

34,625,514.28

(continued)

323

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014
Transportation, Department of
Transit State Appropriation State General Funds 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
Total Payments to the State Road and Tollway Authority
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

Beginning Fund Balance/(Deficit)
July 1
137,464.22 1,346,944.42 1,484,408.64
308,018.23
308,018.23
3,090.88 -
91,074,578.01 -
467,369.74 91,545,038.63 1,288,712,423.46
7,912,894.49

Fund Balance Carried Over from
Prior Year as Funds Available
(1,346,944.42) (1,346,944.42)
(308,018.23)
(308,018.23)
(91,074,578.01) (467,369.74) (91,541,947.75) (1,288,404,772.88)
-

Return of Fiscal Year 2013
Surplus
(137,464.22) -
(137,464.22)
-
(3,090.88) -
(3,090.88) (307,650.58)
-

Prior Year Adjustments
177,801.31 (1,061,497.57)
(883,696.26)
-
183,056.58 3,350,806.06
(463,290.34) 3,070,572.30 120,131,085.31
-

Budget Unit Totals

$ 1,296,625,317.95 $ (1,288,404,772.88) $ (307,650.58) $ 120,131,085.31

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 324

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

-

(54,134.79)

-

123,666.52

-

123,666.52

123,666.52

-

-

1,346,944.42

285,446.85

285,446.85

-

285,446.85

-

(54,134.79)

1,346,944.42

409,113.37

285,446.85

123,666.52

409,113.37

-

-

0.46

0.46

0.46

-

0.46

-

-

308,018.23

308,018.23

308,018.23

-

308,018.23

-

-

-

-

-

-

-

-

-

308,018.69

308,018.69

308,018.69

-

308,018.69

-

-

-

183,056.58

-

-

-

-

3,350,806.06

3,350,806.06

-

-

9,585,793.01

9,585,793.01

9,585,793.01

-

-

-

-

-

-

-

467,369.74

4,079.40

4,079.40

-

-

10,053,162.75

13,123,735.05

12,940,678.47

-

(113,413.82) 1,183,530,334.44

1,303,548,005.93

1,303,045,016.06

183,056.58 -
-
-
183,056.58
502,989.87

183,056.58 3,350,806.06
9,585,793.01
4,079.40
13,123,735.05
1,303,548,005.93

(1,066,937.90)

-

-

6,845,956.59

6,845,956.59

-

6,845,956.59

$ (1,066,937.90) $ (113,413.82) $ 1,183,530,334.44 $ 1,310,393,962.52 $ 1,309,890,972.65 $

502,989.87 $ 1,310,393,962.52

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

$ 6,845,956.59 $ 1,261,063,015.05 25,340,443.30 13,563,588.19
3,077,969.52
-
$ 1,309,890,972.65 $

-
502,989.87 502,989.87

$ 6,845,956.59 1,261,063,015.05 25,340,443.30 13,563,588.19
3,077,969.52
502,989.87
$ 1,310,393,962.52

325

State of Georgia

Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Veterans Service, Department of
Departmental Administration State Appropriation State General Funds
Georgia Veterans Memorial Cemetery State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Georgia Veterans Memorial Cemetery
Georgia War Veterans Nursing Home - Augusta State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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 Itemized Other Funds
Total Georgia War Veterans Nursing Home - Milledgeville
Veterans Benefits State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Veterans Benefits
Budget Unit Totals

Original Appropriation

Amended Appropriation

Final Budget

Funds
Current Year Revenues

$ 1,570,145.00 $ 1,570,145.00 $ 1,570,145.00 $ 1,570,145.00

498,935.00 178,004.00 676,939.00

498,935.00 178,004.00 676,939.00

498,935.00 219,665.00 718,600.00

498,935.00 194,465.00 693,400.00

4,625,143.00
5,286,048.00 967,441.00
10,878,632.00

4,625,143.00
5,286,048.00 1,011,815.00
10,923,006.00

4,625,143.00
6,474,019.00 1,387,362.00
12,486,524.00

4,625,143.00
6,474,018.26 1,337,634.90
12,436,796.16

7,188,422.00
8,173,077.00 1,346,258.00
16,707,757.00

7,188,422.00
8,173,077.00 1,390,454.00
16,751,953.00

7,188,422.00
9,349,686.00 1,806,778.00
18,344,886.00

7,188,422.00
9,326,823.20 1,802,503.75
18,317,748.95

6,253,353.00
4,623,440.00 -
10,876,793.00

6,253,353.00
2,623,440.00 2,000,000.00
10,876,793.00

6,253,353.00
976,427.00 334,990.00
7,564,770.00

6,253,353.00
976,426.60 334,989.20
7,564,768.80

$ 40,710,266.00 $ 40,798,836.00 $ 40,684,925.00 $ 40,582,858.91

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 326

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

$

-$

- $ 1,570,145.00 $

- $ 1,564,023.32 $

6,121.68 $

6,121.68

17.25 17.25

-

498,935.00

-

194,482.25

-

693,417.25

(25,182.75) (25,182.75)

498,909.46 153,721.89 652,631.35

25.54 65,943.11 65,968.65

25.54 40,760.36 40,785.90

-
49,726.28
49,726.28

-

4,625,143.00

-

6,474,018.26

-

1,387,361.18

-

12,486,522.44

-
(0.74) (0.82)
(1.56)

4,603,913.00
6,474,018.26 1,337,361.18
12,415,292.44

21,230.00
0.74 50,000.82
71,231.56

21,230.00
50,000.00
71,230.00

-
4,273.72
4,273.72

-

7,188,422.00

-

9,326,823.20

-

1,806,777.47

-

18,322,022.67

-
(22,862.80) (0.53)
(22,863.33)

7,176,605.04
9,326,823.20 1,756,777.47
18,260,205.71

11,816.96
22,862.80 50,000.53
84,680.29

11,816.96
50,000.00
61,816.96

-
99,808.38 -
99,808.38

$

153,825.63 $

-

6,253,353.00

-

1,076,234.98

-

334,989.20

-

7,664,577.18

- $ 40,736,684.54 $

-
99,807.98 (0.80)
99,807.18

6,249,727.95
1,003,294.93 334,989.20
7,588,012.08

3,625.05
(26,867.93) 0.80
(23,242.08)

3,625.05
72,940.05 -
76,565.10

51,759.54 $ 40,480,164.90 $

204,760.10 $

256,519.64

327

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

Veterans Service, Department of
Departmental Administration State Appropriation State General Funds
Georgia Veterans Memorial Cemetery State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Georgia Veterans Memorial Cemetery
Georgia War Veterans Nursing Home - Augusta State Appropriation State General Funds Federal Funds Federal Funds Not Itemized 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 Itemized Other Funds
Total Georgia War Veterans Nursing Home - Milledgeville
Veterans Benefits State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Veterans Benefits

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

385.76 $

-$

(385.76) $

6,067.62

2,165.17

-

(2,165.17)

-

17.25

(17.25)

-

-

2,182.42

(17.25)

(2,165.17)

-

321,766.20

-

(321,766.20)

-

-

-

-

-

49,726.28

(49,726.28)

-

-

371,492.48

(49,726.28)

(321,766.20)

-

4,113.77
4,273.72
8,387.49

-
(4,273.72)
(4,273.72)

(4,113.77)
-
(4,113.77)

24,940.00
-
24,940.00

19,134.10
99,808.38 -
118,942.48

-
(99,808.38) -
(99,808.38)

(19,134.10)
-
(19,134.10)

13,862.82
-
13,862.82

Budget Unit Totals

$

501,390.63 $ (153,825.63) $ (347,565.00) $

44,870.44

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 328

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

(782.00) $

6,121.68 $

11,407.30 $

-$

11,407.30 $

11,407.30

-

-

25.54

25.54

25.54

25.54

-

-

40,760.36

40,760.36

40,760.36

-

40,760.36

-

-

40,785.90

40,785.90

40,760.36

25.54

40,785.90

-

-

21,230.00

21,230.00

-

21,230.00

21,230.00

-

-

-

-

-

-

-

-

-

50,000.00

50,000.00

50,000.00

-

50,000.00

-

-

71,230.00

71,230.00

50,000.00

21,230.00

71,230.00

-

-

11,816.96

36,756.96

-

36,756.96

36,756.96

-

-

-

-

-

-

-

-

-

50,000.00

50,000.00

50,000.00

-

50,000.00

-

-

61,816.96

86,756.96

50,000.00

36,756.96

86,756.96

-

-

3,625.05

17,487.87

-

17,487.87

17,487.87

-

-

72,940.05

72,940.05

72,940.05

-

72,940.05

-

-

-

-

-

-

-

-

-

76,565.10

90,427.92

72,940.05

17,487.87

90,427.92

$

-$

(782.00) $

256,519.64 $

300,608.08 $

213,700.41 $

86,907.67 $

300,608.08

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

$

113,700.41 $

100,000.00

-

$

213,700.41 $

-$ -
86,907.67
86,907.67 $

113,700.41 100,000.00
86,907.67
300,608.08

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, 2014

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

$ 11,445,635.00 458,353.00
11,903,988.00

$ 11,645,635.00 458,353.00
12,103,988.00

$ 11,645,635.00 278,353.00
11,923,988.00

$ 11,645,635.00 278,353.00
11,923,988.00

11,255,611.00 65,479.00
11,321,090.00

11,055,611.00 65,479.00
11,121,090.00

11,055,611.00 65,479.00
11,121,090.00

11,055,611.00 65,479.00
11,121,090.00

$ 23,225,078.00 $ 23,225,078.00 $ 23,045,078.00 $ 23,045,078.00

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

- $ 11,645,635.00 $

- $ 11,641,829.62 $

3,805.38 $

3,805.38

-

-

278,353.00

-

278,353.00

-

-

-

-

11,923,988.00

-

11,920,182.62

3,805.38

3,805.38

-

-

11,055,611.00

-

5,727,509.58

5,328,101.42

5,328,101.42

-

-

65,479.00

-

65,479.00

-

-

-

-

11,121,090.00

-

5,792,988.58

5,328,101.42

5,328,101.42

$

-$

- $ 23,045,078.00 $

- $ 17,713,171.20 $ 5,331,906.80 $ 5,331,906.80

331

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

171,503.50 $

- $ (171,503.50) $

-

-

-

-

-

171,503.50

-

(171,503.50)

-

574,245.58 -
574,245.58

-

(574,245.58)

-

-

-

(574,245.58)

8,642.15 -
8,642.15

Budget Unit Totals

$

745,749.08 $

- $ (745,749.08) $

8,642.15

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 332

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

-$

3,805.38 $

3,805.38 $

-$

3,805.38 $

3,805.38

-

-

-

-

-

-

-

-

-

3,805.38

3,805.38

-

3,805.38

3,805.38

-

(5,312,389.15)

5,328,101.42

-

-

-

-

(5,312,389.15)

5,328,101.42

24,354.42 -
24,354.42

-

24,354.42

24,354.42

-

-

-

-

24,354.42

24,354.42

$

- $ (5,312,389.15) $ 5,331,906.80 $

28,159.80 $

-$

28,159.80 $

28,159.80

Summary of Ending Fund Balance

Unreserved, Undesignated

Surplus

$

-$

28,159.80 $

28,159.80

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, 2014

State of Georgia General Obligation Debt Sinking Fund
General Obligation Debt Sinking Fund - Issued State Appropriation State General Funds State Motor Fuel Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year State Motor Fuel Funds - Prior Year Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized
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

$ 936,994,818.00 146,938,326.00
-
16,456,398.00
-
1,100,389,542.00

$ 942,007,748.00 141,925,396.00
-
-
17,683,461.00
1,101,616,605.00

$ 942,007,748.00 141,925,396.00
2,121,011.00 28,434,564.00
-
17,683,461.00
1,132,172,180.00

$ 942,007,748.00 141,925,396.00
-
-
18,260,832.89
1,102,193,976.89

86,834,417.00
-
86,834,417.00

86,834,417.00
-
86,834,417.00

86,834,417.00
19,054,963.00 -
105,889,380.00

86,834,417.00
-
86,834,417.00

$ 1,187,223,959.00 $ 1,188,451,022.00 $ 1,238,061,560.00 $ 1,189,028,393.89

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report 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

Variance

Actual

Positive (Negative)

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

$

-$

-

2,121,010.74 28,434,563.64

-

17,683,460.03

48,239,034.41

- $ 942,007,748.00 $

-

141,925,396.00

- $ 820,965,522.73 $ 121,042,225.27 $ 121,042,225.27

-

124,158,038.72

17,767,357.28

17,767,357.28

-

2,121,010.74

(0.26)

2,121,010.74

0.26

-

-

28,434,563.64

(0.36)

28,434,563.64

0.36

-

-

-

-

-

-

-

-

35,944,292.92

18,260,831.92

17,683,460.03

0.97

18,260,832.89

-

1,150,433,011.30

18,260,831.30

993,362,595.86

138,809,584.14

157,070,415.44

33,066,956.00 11,444,000.00 44,510,956.00
$ 92,749,990.41 $

-

86,834,417.00

-

33,066,956.00

-

11,444,000.00

-

131,345,373.00

-
14,011,993.00 11,444,000.00
25,455,993.00

69,737,824.00
19,054,963.00 -
88,792,787.00

17,096,593.00
-
17,096,593.00

17,096,593.00
14,011,993.00 11,444,000.00
42,552,586.00

- $ 1,281,778,384.30 $ 43,716,824.30 $ 1,082,155,382.86 $ 155,906,177.14 $ 199,623,001.44

335

State of Georgia

Statement of Changes to Fund Balance By Program and Funding Source Budget Fund For the Fiscal Year Ended June 30, 2014

State of Georgia General Obligation Debt Sinking Fund
General Obligation Debt Sinking Fund - Issued State Appropriation State General Funds State Motor Fuel Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year State Motor Fuel Funds - Prior Year Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized
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

Beginning Fund Balance/(Deficit)
July 1

Fund Balance Carried Over from
Prior Year as Funds Available

Return of Fiscal Year 2013
Surplus

Prior Year Adjustments

$

-$

-$

-$

-

-

-

-

-

2,121,010.74

(2,121,010.74)

-

-

28,434,563.64

(28,434,563.64)

-

-

-

-

-

-

17,683,460.03

(17,683,460.03)

-

-

48,239,034.41

(48,239,034.41)

-

-

-

-

-

-

35,185,684.00

(33,066,956.00)

(2,118,728.00)

-

11,444,000.00

(11,444,000.00)

-

-

46,629,684.00

(44,510,956.00)

(2,118,728.00)

-

Budget Unit Totals

$ 94,868,718.41 $ (92,749,990.41) $ (2,118,728.00) $

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts. 336

Other Adjustments

Early Return of Fiscal Year 2014
Surplus

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

Ending Fund Balance/(Deficit)
June 30

Analysis of Ending Fund Balance

Reserved

Surplus/(Deficit)

Total

$

-$

- $ 121,042,225.27 $ 121,042,225.27 $ 121,042,225.27 $

- $ 121,042,225.27

-

-

17,767,357.28

17,767,357.28

17,767,357.28

-

17,767,357.28

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

18,260,832.89

18,260,832.89

18,260,832.89

-

18,260,832.89

-

-

157,070,415.44

157,070,415.44

157,070,415.44

-

157,070,415.44

-

-

17,096,593.00

17,096,593.00

17,096,593.00

-

17,096,593.00

-

-

14,011,993.00

14,011,993.00

13,433,821.00

578,172.00

14,011,993.00

-

-

11,444,000.00

11,444,000.00

11,444,000.00

-

11,444,000.00

-

-

42,552,586.00

42,552,586.00

41,974,414.00

578,172.00

42,552,586.00

$

-$

- $ 199,623,001.44 $ 199,623,001.44 $ 199,044,829.44 $

578,172.00 $ 199,623,001.44

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

$ 18,260,832.89 $ 138,809,582.55 41,974,414.00
-
$ 199,044,829.44 $

-
578,172.00
578,172.00

$ 18,260,832.89 138,809,582.55 41,974,414.00
578,172.00
$ 199,623,001.44

337

State of Georgia

Schedule of General Obligation Bonds Appropriated and Issued For the Fiscal Year Ended June 30, 2014

Bond Number

Receiving Organization

362.101 Corrections, Department of

362.102 362.103 362.104

Corrections, Department of Corrections, Department of Corrections, Department of

362.111 362.121 362.122 362.123 362.124

Pardon and Paroles, State Board of Defense, Department of Defense, Department of Defense, Department of Defense, Department of

362.125 Defense, Department of

362.126 Defense, Department of 362.127 Defense, Department of

362.131 362.132 362.133 362.141 362.142 362.143 362.144

Bureau of Investigation, Georgia Bureau of Investigation, Georgia Bureau of Investigation, Georgia Juvenile Justice, Department of Juvenile Justice, Department of Juvenile Justice, Department of Juvenile Justice, Department of

362.145 Juvenile Justice, Department of 362.146 Juvenile Justice, Department of

362.147 362.151 362.152

Juvenile Justice, Department of Public Safety, Department of Public Safety, Department of

362.153 362.154 362.155

Public Safety, Department of Public Safety, Department of Public Safety, Department of

362.156 Public Safety, Department of

362.157 Public Safety, Department of

362.158 Public Safety, Department of

362.159 Public Safety, Department of

362.191 362.201 362.202

Community Affairs, Department of Environmental Finance Authority, Georgia Environmental Finance Authority, Georgia

362.203 Environmental Finance Authority, Georgia

362.211 Economic Development, Department of

362.212 Economic Development, Department of

362.221 Ports Authority, Georgia

362.231 Transportation, Department of

362.301 362.302 362.303 362.304 362.305 362.306 362.307 362.308 362.309

Education, Department of Education, Department of Education, Department of Education, Department of Education, Department of Education, Department of Education, Department of Education, Department of Education, Department of

362.411 Building Authority, Georgia 362.421 Revenue, Department of

Purpose
Facility repairs and equipment replacement, statewide
Facility renovations, security upgrades, and improvements, statewide Purchase 175 replacement vehicles, statewide Guaranteed energy savings performance contract, Phillips State Prison, Buford, Gwinnett County Purchase 40 vehicles for virtual office initiative, statewide Renovation of armories, multiple locations, match federal funds Repairs and sustainment, statewide, match federal funds Rome motor pool area expansion, Rome, Floyd County, match federal funds Renovation of the Toccoa Maintenance Training Building, Toccoa, Stephens County, match federal funds Renovation and upgrades to Building #2, Hinesville, Liberty County, match federal funds
Calhoun motor pool area expansion, Calhoun, Gordon County, match federal funds Swainsboro vehicle storage building renovation and roof replacement, Swainsboro, Emanuel County, match federal funds Replace the HVAC system at crime lab building, Savannah, Chatham County Facility repairs and sustainment, statewide Replace 30 investigative vehicles, statewide Facility repairs and sustainment, statewide Facility major improvements and renovations, statewide Security upgrades and enhancements, statewide Equipment for newly constructed support facilities at Eastman YDC, Eastman, Dodge County Design of new housing units at Muscogee YDC, Midland, Muscogee County Design of a vocational education facility at Muscogee YDC, Midland, Muscogee County
Design of new housing units at Macon YDC, Macon, Bibb County Replacement of 106 patrol cars, Georgia State Patrol, statewide Replacement of 10 enforcement vehicles, Motor Carrier Compliance Division, statewide
Facility repairs and sustainment, statewide Replacement of 1 helicopter, statewide Facility major repairs, renovations, and construction, Georgia Public Safety Training Center, Forsyth, Monroe County Replacement of shoothouse training facility, Georgia Public Safety Training Center, Forsyth, Monroe County Construct building for fire protection training, Georgia Public Safety Training Center, Forsyth, Monroe County Resurface skid pad and equipment, Georgia Public Safety Training Center, Forsyth, Monroe County Replacement of 1 fire truck, Georgia Public Safety Training Center, Forsyth, Monroe County Reservoirs, multiple locations State Funded Water & Sewer Construction Loan Program, statewide Clean Water State Revolving Fund Match, Water & Sewer Construction Loan Program, statewide, match federal funds Drinking Water State Revolving Fund Match, Water & Sewer Construction Loan Program, statewide, match federal funds Infrastructure improvements related to the College Football Hall of Fame, Geo. L. Smith II Georgia World Congress Center Authority, Atlanta, Fulton County Renovations and upgrades to Building B, Geo. L. Smith II Georgia World Congress Center Authority, Atlanta, Fulton County Savannah Harbor Deepening Project, Savannah, Chatham County, match federal funds
Continuance of the Nunez to Vidalia Line Rehabilitation project, the rehabilitation of the line from Summerville to Lyerly (Summerville to Chattooga County), replace the failing closed wood deck bridge with an open timber bridge on the Georgia Central Railway in Twiggs County Capital Outlay Program - Regular, statewide Capital Outlay Program - Regular Advance, statewide Capital Outlay Program - Low-Wealth, statewide Capital Outlay Program - Additional Project Specific Low-Wealth, Terrell County Purchase 328 school buses, statewide Technology infrastructure upgrades, local school districts, statewide Vocational equipment, statewide Facility improvements and repairs at the State Schools, multiple locations Building construction and renovation at the FFA/FCCLA Center, Covington, Newton County and Camp John Hope, Fort Valley, Peach County Facility improvements and renovations, statewide Replacement of the Georgia Registration and Title Information System [GRATIS], Atlanta, DeKalb County

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts.
338

Authorized Amounts

Principal

Debt Service

$

1,500,000 $

347,100

6,940,000 3,500,000 4,500,000

581,572 809,900 449,100

775,000 2,000,000
500,000 205,000 175,000

179,335 167,600 115,700
17,179 14,665

145,000

12,151

200,000 70,000

16,760 5,866

345,000 305,000 945,000 3,090,000 3,285,000 3,300,000 105,000

28,911 70,577 218,673 715,026 275,283 276,540 24,297

445,000 100,000

102,973 23,140

365,000 2,500,000
285,000

84,461 578,500
65,949

790,000 3,000,000 1,655,000

182,806 393,600 138,689

400,000

33,520

425,000

35,615

235,000

54,379

395,000

51,824

4,500,000 15,050,000
4,600,000

392,400 1,261,190
385,480

4,600,000

385,480

11,750,000

1,024,600

3,250,000

272,350

50,000,000

4,190,000

2,760,000

240,672

Issued Amounts

Principal

Debt Service

$

1,500,000 $

347,100

6,940,000 3,500,000 4,500,000

581,572 809,900 449,100

775,000 2,000,000
500,000 205,000 175,000

179,335 167,600 115,700
17,179 14,665

145,000

12,151

200,000 70,000

16,760 5,866

345,000 305,000 945,000 3,090,000 3,285,000 3,300,000
-

28,911 70,577 218,673 715,026 275,283 276,540
-

445,000 100,000

102,973 23,140

365,000 2,500,000
285,000

84,461 578,500
65,949

790,000 3,000,000 1,655,000

182,806 393,600 138,689

400,000

33,520

425,000

35,615

235,000

54,379

395,000

51,824

4,500,000 15,050,000
4,600,000

392,400 1,261,190
385,480

4,600,000

385,480

11,750,000

1,024,600

3,250,000

272,350

50,000,000

4,190,000

2,760,000

240,672

Balance Remaining (Unissued)

Principal

Debt Service

$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

105,000

24,297

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

148,050,000 29,510,000 24,100,000 3,110,000 20,000,000 7,000,000 3,600,000 1,935,000 1,655,000
5,500,000 10,000,000

12,406,590 2,472,938 2,019,580 260,618 2,624,000 1,619,800 833,040 162,153 138,689
460,900 2,314,000

29,500,000 6,000,000 5,000,000 -
20,000,000 7,000,000 3,600,000 1,935,000 1,655,000
5,500,000 5,000,000

2,472,100 502,800 419,000 -
2,624,000 1,619,800
833,040 162,153 138,689
460,900 1,157,000

118,550,000 23,510,000 19,100,000 3,110,000 -
5,000,000

9,934,490 1,970,138 1,600,580
260,618 -
1,157,000

(continued)
339

State of Georgia

Schedule of General Obligation Bonds Appropriated and Issued (continued) For the Fiscal Year Ended June 30, 2014

Bond Number

Receiving Organization

Purpose

362.491 Vocational Rehabilitation Agency, Georgia 362.501 Behavioral Health and Developmental Disabilities, Department of

362.521 Veterans Service, Department of

362.601 Board of Regents, University System of Georgia 362.602 Board of Regents, University System of Georgia

362.603 Board of Regents, University System of Georgia

362.604 Board of Regents, University System of Georgia

362.605 Board of Regents, University System of Georgia

362.606 Board of Regents, University System of Georgia

362.607 Board of Regents, University System of Georgia

362.608 Board of Regents, University System of Georgia

362.609 Board of Regents, University System of Georgia

362.610 Board of Regents, University System of Georgia

362.611 Board of Regents, University System of Georgia

362.612 Board of Regents, University System of Georgia

362.613 Board of Regents, University System of Georgia

362.614 Board of Regents, University System of Georgia

362.615 362.616 362.617

Board of Regents, University System of Georgia Board of Regents, University System of Georgia Board of Regents, University System of Georgia

362.618 Board of Regents, University System of Georgia

362.619 Board of Regents, University System of Georgia

362.620 Board of Regents, University System of Georgia

362.621 Board of Regents, University System of Georgia

362.622 Board of Regents, University System of Georgia

362.623 Board of Regents, University System of Georgia

Electrical repairs at Kress, Founders, Builders, and Georgia Halls, Roosevelt Warm Springs Institute, Warm Springs, Meriwether County Replacement of the HVAC system in the Education and Work Activities Center building, Central State Hospital, Milledgeville, Baldwin County. Modified by HB743 (AFY 2014) to redirect $820,000 of unissued bonds to window and door replacements in the Allen Building at Central State Hospital Facility repairs and renovations at Georgia War Veterans Nursing Home, Augusta, Richmond County, and Georgia War Veterans Home, Milledgeville, Baldwin County Facility major improvements and renovations, statewide Equipment for the new academic building, Dalton State College, Dalton, Whitfield County Equipment for the renovation of Ennis Hall, Georgia College and State University, Milledgeville, Baldwin County Equipment for the new Allied Health Building, Georgia Gwinnett College, Lawrenceville, Gwinnett County Consolidated Medical Education Commons, Georgia Regents University, Augusta, Richmond County Equipment for the new Engineered Biosystems Building, Georgia Institute of Technology, Atlanta, Fulton County Equipment for the new Veterinary Medical Learning Center, University of Georgia, Athens, Clarke County Equipment for the new Health Science Building, Valdosta State University, Valdosta, Lowndes County Construction of the new Humanities - Law Building, Georgia State University, Atlanta, Fulton County Design, construction, and equipment for the Health Services and Counseling Center, Georgia Southern University, Statesboro, Bulloch County Construction of the Cancer Research Building, Georgia Regents University, Augusta, Richmond County Design, construction, and equipment for a Military and Veterans Academic and Training Center, Middle Georgia State College, Warner Robins, Houston County Purchase equipment and fund research and development infrastructure for Georgia Research Alliance, Atlanta, Athens, and Augusta Facility repairs and equipment, Georgia Public Broadcasting, Georgia Public Telecommunications Commission, Atlanta, Fulton County Fine Arts Building renovation, University of Georgia, Athens, Clarke County Sturgis Library renovation, Kennesaw State University, Kennesaw, Cobb County Design, construction and equipment for the Lab Sciences Building, Abraham Baldwin Agricultural College, Tifton, Tift County Science building renovation, University of North Georgia, Gainesville campus, Oakwood, Hall County Design, construction and equipment for the classroom-lab building, Bainbridge College, Bainbridge, Decatur County Academic Commons South renovation, College of Coastal Georgia, Brunswick, Glynn County Academic Building D (Math) renovation, Southern Polytechnic State University, Marietta, Cobb County Lloyd W. Chapin Building renovation, Georgia Institute of Technology, Atlanta, Fulton County Health Sciences building renovation, Dalton State College, Dalton, Whitfield County

362.624 Board of Regents, University System of Georgia 362.625 Board of Regents, University System of Georgia
362.626 Board of Regents, University System of Georgia 362.627 Board of Regents, University System of Georgia
362.628 Board of Regents, University System of Georgia 362.629 Board of Regents, University System of Georgia
362.630 Board of Regents, University System of Georgia 362.631 Board of Regents, University System of Georgia

Tift Building renovation, University of Georgia, Tifton campus, Tifton, Tift County Cooperative Extension and Agricultural Experiment Station facilities for major repairs and renovations, statewide Agricultural Experiment Station for equipment, statewide Georgia Public Library System for minor repairs and renovations and equipment, statewide Rock Eagle 4-H facility for new cabins, Eatonton, Putnam County Design, construct and equip the new Liberty Center, Armstrong Atlantic State University, Savannah, Chatham County Renovations at Martin Hall, Valdosta State University, Valdosta, Lowndes County Renovations at Howard Hall, Columbus State University, Columbus, Muscogee County

362.632 Board of Regents, University System of Georgia 362.633 Board of Regents, University System of Georgia
362.634 Board of Regents, University System of Georgia
362.635 Board of Regents, University System of Georgia

Renovation of the Perry Library, Houston County Expansion of the Jefferson Branch/Regional Office, Piedmont Regional Library System, Jackson County Construction and renovations for the Hiawassee Branch of the Mountain Regional Library System, Towns County Renovation of Haynes Hall, Middle Georgia State College, Cochran campus, Cochran, Bleckley County. Modified by HB743 (AFY 2014) to redirect unissued bonds as follows: $1,100,000 to the design of an academic building at Georgia Gwinnett College and $2,430,000 to major improvements and renovations statewide

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts.
340

Authorized Amounts

Principal

Debt Service

Issued Amounts

Principal

Debt Service

Balance Remaining (Unissued)

Principal

Debt Service

$

760,000 $

175,864 $

760,000 $

175,864 $

-$

820,000

68,716

-

-

820,000

68,716

525,000 49,120,000
2,100,000 1,000,000 3,000,000 5,000,000 5,000,000 5,000,000 3,800,000 58,800,000 10,000,000 45,000,000 10,000,000 12,500,000 3,760,000 2,600,000 4,400,000 4,300,000 1,000,000 3,000,000 2,000,000 2,500,000 1,875,000 4,600,000 4,700,000 4,000,000 1,000,000 3,995,000 7,500,000 4,750,000 2,500,000 3,900,000 1,600,000 2,000,000
900,000 3,800,000

43,995 4,116,256
485,940 231,400 694,200 1,157,000 1,157,000 1,157,000 879,320 4,927,440 838,000 3,924,000 838,000 2,892,500 870,064 217,880 368,720 360,340 83,800 251,400 167,600 209,500 157,125 385,480 393,860 335,200 231,400 924,443 628,500 398,050 209,500 326,820 134,080 167,600
75,420 318,440

525,000 49,120,000
2,100,000 1,000,000 3,000,000 5,000,000 5,000,000 5,000,000 3,800,000 58,800,000
700,000 45,000,000 10,000,000 12,500,000 3,760,000 2,600,000 4,400,000 4,300,000 1,000,000 3,000,000 2,000,000 2,500,000 1,875,000 4,600,000 4,700,000 4,000,000 1,000,000 3,995,000 7,500,000 4,750,000 2,500,000 3,900,000 1,600,000 2,000,000
900,000 270,000

43,995 4,116,256
485,940 231,400 694,200 1,157,000 1,157,000 1,157,000 879,320 4,927,440
58,660 3,924,000
838,000 2,892,500
870,064 217,880 368,720 360,340
83,800 251,400 167,600 209,500 157,125 385,480 393,860 335,200 231,400 924,443 628,500 398,050 209,500 326,820 134,080 167,600
75,420 22,626

9,300,000 3,530,000

779,340 295,814

(continued)
341

State of Georgia

Schedule of General Obligation Bonds Appropriated and Issued (continued) For the Fiscal Year Ended June 30, 2014

Bond Number

Receiving Organization

362.636 Board of Regents, University System of Georgia

362.637 Board of Regents, University System of Georgia

362.638 Board of Regents, University System of Georgia

362.639 Board of Regents, University System of Georgia

362.640 Board of Regents, University System of Georgia

362.641 Board of Regents, University System of Georgia

Purpose
Renovations of additional space, Georgia Gwinnett College, Lawrenceville, Gwinnett County Renovation of Murphy Field House, University of West Georgia, Carrollton, Carroll County Construct a new science building, Clayton State University, Morrow, Clayton County
Renovation of the Academic Sciences Building, Atlanta Metropolitan College, Atlanta, Fulton County Minor repairs, renovations, and equipment, College of Coastal Georgia, Camden County campus, Kingsland, Camden County Fine Arts Center renovation, Georgia Southwestern State, Americus, Sumter County

362.651 Technical College System of Georgia

362.652 Technical College System of Georgia

362.654 Technical College System of Georgia

362.655 362.656 362.658

Technical College System of Georgia Technical College System of Georgia Technical College System of Georgia

362.659 Technical College System of Georgia

362.660 Technical College System of Georgia

362.661 Technical College System of Georgia

Construction of new Golden Isles campus, Altamaha Technical College, Brunswick, Glynn County Design and construction of a science addition to the Health Building, North Georgia Technical College, Blairsville, Union County Construction of the Health Services Center, Middle Georgia Technical College, Warner Robbins, Houston County Replacement of obsolete equipment, statewide Facility major improvements and renovations, statewide Design and construction of the Allied Health and Public Safety Training Center, Wiregrass Technical College, Coffee County campus, Douglas, Coffee County Transportation and Energy Building renovation, South Georgia Technical College, Americus, Sumter County Design and construction of the Health Sciences Building, Southeastern Technical College, Swainsboro campus, Swainsboro, Emanuel County Equipment for the new classroom building, Lanier Technical College, Barrow campus, Winder, Barrow County

362.662 Technical College System of Georgia

Construction, renovation and equipment for College and Career Academies, statewide

362.664 Technical College System of Georgia

362.665 Technical College System of Georgia

362.701 362.702 362.711

Forestry Commission, State Forestry Commission, State Natural Resources, Department of

Renovations needed for flood control, Southwest Georgia Technical College, Thomasville, Thomas County Renovation of the Joseph E. Kennedy Building, Ogeechee Technical College, Statesboro, Bulloch County Replacement of firefighting equipment, statewide Facility major improvements and renovations, statewide Replacement of 13 law enforcement, administrative, and maintenance vehicles, statewide

362.712 362.713 362.714

Natural Resources, Department of Natural Resources, Department of Natural Resources, Department of

362.715 362.716 362.717 362.721 362.741

Natural Resources, Department of Natural Resources, Department of Soil and Water Conservation Commission Jekyll Island State Park Authority Agriculture, Department of

Facility repair and sustainment, statewide Facility improvements and renovations, statewide Land acquisition for wildlife management areas and parks, multiple locations, match federal funds Miscellaneous new construction at state parks, statewide Land acquisition for historic preservation, statewide Rehabilitation of flood control structures, Milton, Fulton County Renovation and new construction of the Jekyll Island youth facility, Glynn County Major repairs and renovations at state farmers'' markets, statewide

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts.
342

Totals

Authorized Amounts

Principal

Debt Service

$

4,000,000 $

335,200

3,500,000

293,300

19,800,000

1,659,240

3,800,000

318,440

1,000,000

231,400

1,950,000

163,410

13,500,000

1,131,300

3,955,000

331,429

16,440,000

1,377,672

7,000,000 12,000,000 12,190,000

1,619,800 1,005,600 1,021,522

3,485,000

292,043

8,260,000

692,188

2,500,000

578,500

Issued Amounts

Principal

Debt Service

$

4,000,000 $

335,200

3,500,000

293,300

19,800,000

1,659,240

3,800,000

318,440

1,000,000

231,400

1,950,000

163,410

13,500,000

1,131,300

3,955,000

331,429

16,440,000

1,377,672

7,000,000 12,000,000 12,190,000

1,619,800 1,005,600 1,021,522

3,485,000

292,043

8,260,000

692,188

2,500,000

578,500

Balance Remaining (Unissued)

Principal

Debt Service

$

-$

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

9,000,000
825,000
2,910,000
3,830,000 1,000,000
300,000
800,000 6,570,000 11,460,000
370,000 7,000,000 3,000,000 12,000,000 1,000,000 $ 850,000,000 $

754,200
69,135
243,858
502,496 83,800 69,420
185,120 550,566 960,348
31,006 610,400 251,400 1,046,400
87,200 86,834,417 $

-
825,000
2,910,000
3,830,000 1,000,000
300,000
800,000 6,570,000 11,460,000
370,000 7,000,000
12,000,000
1,000,000 654,975,000 $

-
69,135
243,858
502,496 83,800 69,420
185,120 550,566 960,348
31,006 610,400
1,046,400
87,200 69,737,824 $

9,000,000
-
-
-
-
3,000,000 195,025,000 $

754,200
-
-
-
-
251,400 17,096,593

343

State of Georgia

Combining Schedule of Other Funds Budget Fund For the Fiscal Year Ended June 30, 2014

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

$ 31,367,757.08 $

-$

-$

-$

-

9,885,238.04

-

-

-

-

1,204,028,603.96

-

1,059,129,819.40

-

3,863,267,425.03

-

41,486,011.51

-

4,963,945.46

-

9,928,902.44

-

-

-

-

-

-

1,704.42

-

-

512,127.56

-

-

-

-

-

-

-

86,747.91

-

152,313,009.39

-

9,667,799.37

-

3,302,929,873.66

-

9,688,995,546.23

-

953,713,942.70

-

-

-

-

-

-

-

-

-

-

-

86,747.91

513,831.98

-

-

-

Total Other Funds

$ 10,642,709,488.93 $

-$

-$

86,747.91 $

513,831.98

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts.
344

Judicial Branch

Appeals, Court of Judicial Council

Juvenile Courts

Prosecuting Attorneys

Superior Courts

Supreme Court

$

-$

-$

-$

-$

-$

-

-

175,430.00

-

-

-

-

278,177.50 -

1,695,028.17 1,097.83 -

-

151,895.57

-

13,962,305.50

-

102,175.94

-

-

-

-

-

-

63,156.55

2,374,082.26 1,818.62 -

350.32 278,527.82 -

189,014.00
63,076.23 2,123,646.23 2,106,468.12

$

278,527.82 $ 4,230,114.35 $

-

-

-

-

-

195,986.14

-

14,412,363.15

-

814,264.40

89,755.98 152,912.53 -

2,375,900.88 1,936,782.66

- $ 15,226,627.55 $

152,912.53 $ 4,312,683.54 (continued)

345

State of Georgia

Combining Schedule of Other Funds (continued) Budget Fund For the Fiscal Year Ended June 30, 2014

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

$

-$

- $ 1,129,098.12 $

-$

-

-

-

-

-

-

4,303,953.00 17,213,846.49
24,580.54 -

17,790,488.45
8,843,047.64 -
1,498,235.23 -

332,197.96 346,788.97
92.73 47,464.54

1,169.31
-

70,566,450.73 283,723.62

709,000.00 22,251,380.03 1,596,740.88

152,313,009.39 721,796.15
29,315,292.29 210,481,869.15 106,374,000.68

134,598.95 1,178,033.78 3,168,275.05 141,083.41

508.02 1,677.33 -

13,421.00
539.81 70,864,135.16
-

Total Other Funds

$ 23,848,120.91 $ 316,855,869.83 $ 3,309,358.46 $

1,677.33 $ 70,864,135.16

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts.
346

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

$

-$

-$

-$

-$

-$

-$

-

-

-

-

-

-

-

-

363,259.69 493,503.40
-

502,995,661.54
1,179,129.56 23,283.71 38,212.99 -

(1,700.00) 749,776.27 19,121,487.72 1,158,614.43
10,990.98 183,512.40

336,693.44
3,520.35 -
106.25 1,478,201.87

740,960.00 -

-

-

-

2,879,718.00

-

139,013.92

-

-

-

-

-

-

11,001,393.40 11,858,156.49 -

43,093.26 3,167,953,452.26 3,672,232,833.32 253,260,177.75

3,377,678.35 24,600,360.15 10,736.68

8,554.40
1,827,076.31 1,184,871.50

2,699,970.27 3,440,930.27 8,543.20

149,869.69 149,869.69 -

3,018,731.92 -

$ 11,858,156.49 $ 3,925,493,011.07 $ 24,611,096.83 $ 3,011,947.81 $ 3,449,473.47 $

149,869.69

$ 3,018,731.92 (continued)

347

State of Georgia

Combining Schedule of Other Funds (continued) Budget Fund For the Fiscal Year Ended June 30, 2014

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

$

-$

-$

-$

-$

-

-

-

-

-

-

31,965,511.20
7,982,865.28 -
4,868.99 -

20,777,969.35
-

3,636,407.15 3,527,358.44
44,472.14 3,210.12
44,208.54

14,715,715.43
512,011.47 -
21.67 -

7,202,598.21 780,541.00
47,601,247.64 -
3,405.34 27,951.84

600.00 2,797,172.34 42,751,017.81 4,570,813.51

20,777,969.35 200.00

272.57 10,745.92 7,266,674.88
-

1,452,090.47
16,679,839.04 1,580,656.52

853,866.68 3,592,133.32 60,088,904.92 9,172,558.38

Total Other Funds

$ 47,321,831.32 $ 20,778,169.35 $ 7,266,674.88 $ 18,260,495.56 $ 69,261,463.30

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts.
348

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

$

-$

-$

-$

-$

- $ 30,238,858.96 $

-

-

-

-

-

-

-

-

1,036.00 -

289,712.64 10,699,337.34 15,341,666.18
60,848.97 -

1,370,415.40
55,917.59 -

229,725.04 9,987,193.95
3,844,429.24

39,699,219.69 -

3,066,986.91 28,643,286.74 23,112,216.21
61,297.99 87,675.26

28,493.15 1,671,063.67
1,004.95 -

327,026.00 328,062.00 -

400.00 662,273.59 27,054,238.72 50,442,410.68

120,423.58 1,546,756.57 -

52.00 14,061,400.23 831,541.67

2,405.46 39,701,625.15 -

4,317,266.73 3,703,588.22 93,231,177.02 42,307,207.62

35,657.87 1,736,219.64 -

$

328,062.00 $ 77,496,649.40 $ 1,546,756.57 $ 14,892,941.90 $ 39,701,625.15 $ 135,538,384.64 $ 1,736,219.64

(continued)

349

State of Georgia

Combining Schedule of Other Funds (continued) Budget Fund For the Fiscal Year Ended June 30, 2014

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

$

-$

-$

-$

-$

-

-

-

-

-

-

1,452,271.77
4,855.89 -

30,922,552.72 -

19,688.38 7,416,897.86 8,630,084.71
73,091.75 319.20 -

21,648,412.20
4,202,634.26 648,883.57 570,587.29

141,321.20 -

1,457,127.66 -

-
109,399.12
31,031,951.84 906,518.19

326,140.00 66,673,529.62 83,139,751.52 18,805,664.56

31,508.17 1,992,095.03 29,094,120.52 1,626,274.68

141,321.20 -

Total Other Funds

$ 1,457,127.66 $ 31,938,470.03 $ 101,945,416.08 $ 30,720,395.20 $ 141,321.20

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts.
350

Regents, University System of Georgia

Revenue, Department of

Secretary of State

Executive Branch

Soil and Water Conservation Commission

Student Finance Commission and Authority, Georgia

Teachers' Retirement System

Technical College System of Georgia

$

-$

-$

(200.00) $

-$

-$

-$

-

-

-

-

-

-

-

-

1,196,292,639.45 246,906,780.13
3,202,035,695.79 401,243.21 507,021.95

1,133,827.62
-

4,104,839.43 219,766.40 -

1,198,933.70
-

2,339,682.05
-

30,552,233.00 -

6,872,313.29 287,691,688.98
428,375.37 -
2,543,309.76

968,832.71 274,687.29 4,647,386,900.53 326,754,796.61

2,605,789.52 3,739,617.14 3,342,483.26

70,901.00
4,395,306.83 5,544,705.34

1,198,933.70 -

2,946.74 2,342,628.79 184,738.17

30,552,233.00 2,000.00

535,443.28 2,894,696.45 300,965,827.13 54,004,982.80

$ 4,974,141,697.14 $ 7,082,100.40 $ 9,940,012.17 $ 1,198,933.70 $ 2,527,366.96 $ 30,554,233.00 $ 354,970,809.93 (continued)

351

State of Georgia
Combining Schedule of Other Funds (continued) Budget Fund For the Fiscal Year Ended June 30, 2014

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 Other Funds

Transportation, Department of

Veterans Service, Department of

Workers' Compensation, State Board of

State of Georgia General Obligation Debt Sinking Fund

$

-$

-$

-$

-

9,709,808.04

-

-

-

-

334,989.20

-

-

147,939,725.41

-

-

-

22,402,902.83

-

258,796.92

-

9,818.00

-

-

-

177,492.89

3,140,138.65

-

-

160,911.67

-

-

-

-

-

-

-

-

-

-

-

267,096.98

-

85,035.08

-

180,667,755.82

3,475,127.85

343,832.00

-

66,148,721.43

54,000.00

-

-

$ 246,816,477.25 $ 3,529,127.85 $

343,832.00 $

-

This financial information was compiled by the State Accounting Office. See Independent Accountant's Report issued by the Department of Audits and Accounts.
352

10-YEAR HISTORICAL INFORMATION
Skidaway Woven Roots Paula G. Williamson, Savannah, Georgia

State of Georgia
Ten-Year Historical Information Index
Page Table 1 Funds Available and Appropriation Office of the State Treasurer..................................................... 356 Table 2 Cash Receipts by Category Office of the State Treasurer ..............................................................358 Table 3 Legislative Appropriation .................................................................................................................362 Table 4 Expenditures by Agency and by Funding Source .............................................................................366 Table 5 Total Expenditures by Funding Source .............................................................................................376

State of Georgia

Table 1 Funds Available and Appropriation - Office of the State Treasurer For the Last Ten Fiscal Years

Funds Available Cash Receipts
Net 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) Interest Earned
U. S. Department of Energy Grants
U. S. Department of Treasury 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, 2014

Year Ended June 30, 2013

Year Ended June 30, 2012

Year Ended June 30, 2011

$ 19,167,806,640.96 $ 18,295,858,588.47 $ 17,269,975,474.12 $ 16,558,647,527.35

-

-

-

1,960,848.00

-

-

-

-

1,988,502.00

2,396,580.00

2,333,708.00

-

945,097,000.00 1,880,108.46

927,478,000.00 1,664,037.63

901,328,000.00 1,896,565.29

846,106,000.00 943,832.12

139,793,767.12 98,316.72

212,724,840.25 67,222.95

141,106,262.07 33,037.53

138,372,373.90 78,329.48

98,713.42

133,735.80

119,757.89

265,380.00

1,403.02

1,626.12

2,377.60

-

1,043.00
20,256,765,494.70

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

244,581,321.45 35,495,698.37 385,076.97
280,462,096.79

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

Total Funds Available

20,537,227,591.49

19,632,847,781.84

18,461,025,361.95

18,044,249,855.39

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

17,937,826,669.00 904,841,474.00 200,118,562.00

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

1,170,767,561.00

950,274,605.00

931,171,587.00

1,182,283,016.00

Net Appropriation

20,213,554,266.00

19,323,835,434.00

18,343,653,186.00

18,051,662,584.00

Excess of Funds Available Over/(Under) Appropriation

$ 323,673,325.49 $ 309,012,347.84 $ 117,372,175.95 $ (7,412,728.61)

(1) All years have been restated to include Guaranteed Revenue Debt Common Reserve Fund activity within the General Fund (Statutory Basis)
356

Year Ended June 30, 2010

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

$ 15,215,790,786.00 $ 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

2,066,389.00

-

-

-

-

-

-

1,968,993.00

1,968,993.00

3,007,691.00

4,560,600.00

1,689,400.00

-

-

-

-

-

-

883,882,347.00 2,493,379.00

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

146,205,874.00 467,780.00

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

333,632.00

1,719,873.00

3,603,320.00

3,736,864.00

2,546,934.00

1,387,202.00

2,495.00

1,626.00

1,577.00

1,568.00

1,471.00

1,439.00

1,741.00
16,251,244,423.00

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

152,932,361.00 3,087,636.00 -
156,019,997.00

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

16,407,264,420.00

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

14,613,272,644.00 1,044,666,425.00
307,986,351.00

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

1,040,947,805.00

935,990,354.00

969,780,103.00

867,362,477.00

1,001,485,254.00

905,611,482.00

17,006,873,225.00

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

$ (599,608,805.00) $ (479,531,169.00) $ (568,369,538.00) $ 827,376,793.00 $ 658,237,210.00 $ 359,671,763.00

357

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 Title Ad Valorem Tax Tobacco Products Tax

Current Year Ended June 30, 2014

Year Ended June 30, 2013

Year Ended June 30, 2012

Year Ended June 30, 2011

$ 181,874,582.62 -
943,806,441.32 8,965,572,420.88
372,121,804.79
437,637,789.77 568,855,574.10 337,455,825.36 38,856,854.09 5,125,501,784.77 741,933,575.65 216,640,133.66

$ 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

453,438,505.28 547,187,226.45 338,968,306.27 53,491,655.31 5,277,211,183.44 118,522,059.84 211,618,073.42

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

Total Taxes

17,930,256,787.01

17,064,590,773.15

16,144,582,368.96

15,469,575,458.31

Interest and Other Investment Income State General Funds Motor Fuel Tax Funds

(2,211,426.25) 5,169,790.80

(1,835,561.62) 5,479,995.65

2,004,447.54 4,909,203.18

(368,303.47) 297,881.32

Total Interest and Other Investment Income
Regulatory Fees and Sales Accounting Office, State 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 Public Service Corporation Assessments

2,958,364.55
228,878.96 19,588,109.62 4,535,348.25 20,941,029.30
3,017,553.59 -
420,406,090.98 13,782,278.95 77,980,579.35 880,338.56 20,990.90 865,391.18 3,744,710.52 44,268,984.15 1,062,195.33 422,386.20 300.00 235,945.12 26,334,785.75
24,899,095.63 19,282,144.58
-
10,286,364.61 11,042,775.04 6,596,536.88
772,126.98
15,752,925.90 1,203,343.66 13,309,750.07 3,492,380.13 1,049,402.42

3,644,434.03
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

6,913,650.72
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
23,839,839.19 21,213,462.83
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
-

(70,422.15)
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

358

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, 2014

Current Year Ended June 30, 2013

Year Ended June 30, 2012

288,655.50 11,379,111.62 278,943,444.43
147,505.03 48,077,563.50 22,770,495.35 10,697,807.28
1,483,716.73 92,391,968.66
12,600.00
678,163.88 21,717,714.81

208,915.68 11,909,558.43 241,269,781.10
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
4,697,269.61 20,967,937.57

206,074.23 11,884,896.69 197,508,690.92
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
219,767.34 20,314,485.05

Total Regulatory Fees and Sales

1,234,591,489.40

1,227,623,381.29

1,118,479,454.44

Year Ended June 30, 2011
199,958.28 11,435,885.54 178,271,239.17
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
-
48,503.66 21,078,738.21
1,089,142,491.19

Total Net Revenue Collections

19,167,806,640.96

18,295,858,588.47

17,269,975,474.12

16,558,647,527.35

Federal Revenue 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) Interest Earned
Total Other Revenues Retained

1,403.02 1,043.00
2,446.02

1,626.12 1,322.00
2,948.12

2,377.60 1,865.00
4,242.60

1,803.00
1,803.00

-
-
1,988,502.00
945,097,000.00 1,880,108.46 -
139,793,767.12 98,316.72
98,713.42
1,088,956,407.72

-
-
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 -
846,106,000.00 943,832.12 -
138,372,373.90 78,329.48
265,380.00 987,726,763.50

Total Cash Receipts

$ 20,256,765,494.70 $ 19,539,691,058.22 $ 18,316,797,047.50 $ 17,546,376,093.85

(1) All years have been restated to include Guaranteed Revenue Debt Common Reserve Fund activity within the General Fund (Statutory Basis)

359

State of Georgia

Year Ended June 30, 2010

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

$ 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
14,459,475,041.00

$ 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

3,543,319.00 4,614,422.00
8,157,741.00

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

10,555,413.00 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

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
(continued)

360

Year Ended June 30, 2010

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

201,248.00 11,468,090.00 87,035,259.00
269,269.00 33,318,049.00 23,034,608.00 11,622,123.00
1,244,843.00 85,847,004.00
960.00
338,417.00 18,930,132.00
748,158,004.00

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

15,215,790,786.00

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

2,495.00 1,741.00
4,236.00

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)

2,066,389.00 -

1,968,993.00

1,968,993.00

3,007,691.00

4,560,600.00

1,689,400.00

883,882,347.00 2,493,379.00 -
146,205,874.00 467,780.00
333,632.00
1,035,449,401.00

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

$ 16,251,244,423.00 $ 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

361

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 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 (1) Public Health, Department of State General Funds Tobacco Settlement Funds Brain and Spinal Injury Trust Fund Public Safety, Department of

Current Year Ended June 30, 2014

Year Ended June 30, 2013

Year Ended June 30, 2012

Year Ended June 30, 2011

$

-

10,325,104.00

18,416,477.00

9,885,673.00

30,606,325.00

-

14,441,605.00

12,471,287.00

6,899,565.00

63,155,375.00

62,381,937.00

9,405,904.00

6,201,149.00 4,661,858.00 40,140,382.00 11,203,815.00

936,194,185.00 10,255,138.00

115,647,285.00 -

2,380,914,378.00 -
237,978,451.00 169,521,312.00 166,642,729.00 1,129,606,225.00
9,842,567.00

61,367,707.00

55,451,852.00 306,195,891.00

$

-

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

33,272,304.00 3,102,246.00
7,545,391,349.00 -
29,051,720.00 30,456,519.00 42,567,316.00

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

496,593,997.00 6,191,806.00 19,325,561.00 88,626,293.00
297,755,291.00 24,245,620.00 19,227,251.00 92,494,032.00 52,886,608.00 47,147,762.00
208,681,303.00 13,492,860.00 1,988,502.00 122,628,852.00

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

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

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

362

Year Ended June 30, 2010

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

$

-

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

$

-

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

30,031,882.00 -
6,589,740,494.00 -
6,962,628.00 29,230,328.00 65,520,268.00

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

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

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

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

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

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

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 (continued)

363

State of Georgia
Table 3 Legislative Appropriation (Continued) For the Last Ten Fiscal Years
Appropriation for Operations (continued) Executive Branch
Public School Employees' Retirement System Public Service Commission 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, 2014

Current Year Ended June 30, 2013

Year Ended June 30, 2012

Year Ended June 30, 2011

$

-

7,735,488.00

1,885,486,702.00 -

204,133,668.00 433,783.00
26,893,403.00 2,612,536.00

41,659,331.00 598,645,583.00
434,425.00

313,866,703.00

863,106,471.00 20,135,998.00 22,701,246.00

19,042,786,705.00

$

-

7,673,049.00

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

$

-

7,963,990.00

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

$

-

7,877,125.00

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

1,170,767,561.00

950,274,605.00

931,171,587.00

1,182,283,016.00

Net Appropriation

$ 20,213,554,266.00 $ 19,323,835,434.00 $ 18,343,653,186.00 $ 18,051,662,584.00

(1) Included in the Judicial Branch prior to June 30, 2008.

364

Year Ended June 30, 2010

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

$

-

8,733,283.00

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

$

-

8,744,291.00

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

$

-

9,965,190.00

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

$

-

9,047,095.00

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

$

-

8,462,390.00

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

$ 1,420,696.00 8,129,104.00
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

1,040,947,805.00

935,990,354.00

969,780,103.00

867,362,477.00

1,001,485,254.00

905,611,482.00

$ 17,006,873,225.00 $ 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

365

State of Georgia

Table 4 Expenditures by Agency and by Funding Source For the Last Four Fiscal Years

Expenditures Legislative Branch Georgia Senate State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year

Current Year Ended June 30, 2014

Year Ended June 30, 2013

Year Ended June 30, 2012

Year Ended June 30, 2011

$ 9,372,059.39 $ 9,226,512.57 $ 9,308,341.04 $ 8,908,726.62

98,200.93

158,004.04

214,205.25

130,386.22

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

9,470,260.32
16,042,249.54 370,366.70

9,384,516.61
15,857,475.74 444,463.29

9,522,546.29
16,286,589.56 342,266.89

9,039,112.84
16,035,819.45 487,832.88

Total Georgia House of Representatives

16,412,616.24

16,301,939.03

16,628,856.45

16,523,652.33

Georgia General Assembly Joint Offices State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year

8,325,774.41 37,655.03

7,994,473.71 45,754.21

9,332,464.82 297,988.10

7,937,273.06 237,154.57

Total Georgia General Assembly Joint Offices

8,363,429.44

8,040,227.92

9,630,452.92

8,174,427.63

Audits and Accounts, Department of State Appropriation State General Funds Other Funds

30,432,798.43 512,127.56

29,536,933.70 328,927.00

29,224,339.07 600,420.01

29,109,340.88 686,104.00

Total Audits and Accounts, Department of
Judicial Branch Appeals, Court of State Appropriation State General Funds Other Funds

30,944,925.99

29,865,860.70

29,824,759.08

29,795,444.88

14,440,739.94 271,804.02

14,118,330.39 245,563.12

13,716,026.38 226,623.46

12,691,212.85 200,737.47

Total Appeals, Court of

14,712,543.96

14,363,893.51

13,942,649.84

12,891,950.32

Judicial Council State Appropriation State General Funds Federal Funds Foster Care Title IV-E Federal Funds Not Itemized Total Federal Funds Other Funds
Total Judicial Council
Juvenile Courts State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Total Juvenile Courts
Prosecuting Attorneys State Appropriation State General Funds Federal Funds Preventive Health and Health Services Block Grant Federal Funds Not Itemized Total Federal Funds American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds

12,415,248.93
2,212,185.01 2,212,185.01 1,938,049.08
16,565,483.02

12,179,111.28
2,016,464.54 2,016,464.54 1,793,520.80
15,989,096.62

13,688,421.75
2,567,152.67 2,567,152.67 1,591,833.65
17,847,408.07

12,965,556.83
2,424,197.80 2,424,197.80 1,407,836.16
16,797,590.79

6,874,818.53 -
6,874,818.53

6,642,138.49 329,879.25
6,972,017.74

6,686,409.77 909,203.95
7,595,613.72

6,745,322.39 875,775.15
7,621,097.54

63,099,487.88
108,864.95 3,414,001.92 3,522,866.87
14,311,234.26

60,137,941.49
29,683.00 1,533,609.97 1,563,292.97
15,046,089.73

58,432,806.86
1,537,007.07 1,537,007.07
14,893,870.45

56,401,857.03
112,408.43 112,408.43
31,666.20 14,443,123.43

Total Prosecuting Attorneys

80,933,589.01

76,747,324.19

74,863,684.38

70,989,055.09 (continued)

This schedule is intended to show information for 10 years. Additional years will be displayed as they become available. 366

Superior Courts State Appropriation State General Funds Federal Funds Federal Funds Not Itemized
Other Funds
Total Superior Courts
Supreme Court State Appropriation State General Funds Other Funds
Total Supreme Court
Executive Branch Accounting Office, State State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Other Funds
Total Accounting Office, State
Administrative Services, Department of State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Other Funds
Total Administrative Services, Department of
Agriculture, Department of State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Federal Funds Federal Funds Not Itemized
Other Funds
Total Agriculture, Department of
Banking and Finance, Department of State Appropriation State General Funds
Other Funds
Total Banking and Finance, Department of
Behavioral Health & Developmental Disabilities, Department of State Appropriation State General Funds Tobacco Settlement Funds Total State Appropriation State Funds - Prior Year Carry-Over State General Funds - Prior Year
Federal Funds Community Mental Health Services Block Grant Medical Assistance Program Prevention and Treatment of Substance Abuse Block Grant Social Services Block Grant State Children's Insurance Program Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized
Total Federal Funds Other Funds
Total Behavioral Health & Developmental Disabilities, Department of

Current Year Ended June 30, 2014

Year Ended June 30, 2013

Year Ended June 30, 2012

Year Ended June 30, 2011

62,373,778.07 -
152,912.53 62,526,690.60

61,093,707.35 -
141,446.59 61,235,153.94

59,924,258.38 -
135,017.95 60,059,276.33

57,812,607.98 -
57,812,607.98

9,405,902.21 1,921,272.60
11,327,174.81

9,068,220.02 1,957,835.72
11,026,055.74

8,800,673.89 1,990,687.70
10,791,361.59

7,871,089.01 1,970,445.83
9,841,534.84

6,072,764.47 -
23,285,449.38 29,358,213.85

3,716,199.19 -
20,659,688.05 24,375,887.24

3,743,759.15 -
17,990,882.56 21,734,641.71

3,757,188.81 -
15,813,190.73 19,570,379.54

4,111,186.78
60,820.82 205,915,470.35
210,087,477.95

3,525,340.42
4,174.57 211,426,321.80
214,955,836.79

6,806,483.00
1,765.23 187,518,572.78
194,326,821.01

7,931,985.66
117,060.20 183,000,686.40
191,049,732.26

39,802,038.97 -
10,378,609.03 3,095,243.22
53,275,891.22

39,518,851.30 -
10,689,532.98 3,985,720.22
54,194,104.50

30,348,469.94 -
8,770,981.77 14,282,066.58 53,401,518.29

27,661,541.38 -
26,816,836.85 12,925,722.53 67,404,100.76

10,774,401.17 -
10,774,401.17

10,826,256.75 -
10,826,256.75

10,949,284.22 -
10,949,284.22

10,718,258.50 -
10,718,258.50

933,448,136.65 10,255,138.00 943,703,274.65
-

894,252,295.31 10,255,138.00
904,507,433.31
-

838,560,869.23 10,255,138.00
848,816,007.23
-

787,659,752.76 10,255,138.00
797,914,890.76
-

12,600,169.62 38,448,972.32 53,767,369.60 26,806,979.00
587,365.92 11,121,404.00 13,288,501.15 156,620,761.61 68,192,789.19
1,168,516,825.45

12,686,401.29 31,371,040.36 54,599,416.00 36,057,584.43
612,121.63 11,568,720.00 19,568,230.57 166,463,514.28 86,334,254.50
1,157,305,202.09

14,105,644.20 25,428,049.34 51,896,632.22 46,309,205.24
456,764.73 17,907,446.98 19,144,383.77 175,248,126.48 88,018,766.62
1,112,082,900.33

11,154,421.90 24,179,527.29 51,886,167.17 37,877,332.63
74,607.95 19,260,031.00 19,533,632.29 163,965,720.23 77,864,658.80
1,039,745,269.79 (continued)

367

State of Georgia

Table 4 Expenditures by Agency and by Funding Source (Continued) For the Last Four Fiscal Years

Current Year Ended June 30, 2014

Year Ended June 30, 2013

Community Affairs, Department of State Appropriation State General Funds Tobacco Settlement Funds Total State Appropriation Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized Total Federal Funds American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds

115,621,933.40 -
115,621,933.40
170,169,923.26 170,169,923.26
11,858,156.49

38,520,133.70 -
38,520,133.70
187,291,587.64 187,291,587.64
570,835.21 12,052,005.96

Total Community Affairs, Department of

297,650,013.15

238,434,562.51

Community Health, Department of State Appropriation State General Funds Brain and Spinal Injury Trust Fund Care Management Organization Hospital Provider Payment Nursing Home Provider Fees Tobacco Settlement Funds Total State Appropriation State Funds - Prior Year Carry-Over State General Funds - Prior Year Brain and Spinal Injury Trust Fund - Prior Year Tobacco Settlement Funds - Prior Year Total State Funds - Prior Year Carry-Over Federal Funds 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 State Children's Insurance Program Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized Total Federal Funds American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Medical Assistance Program Promote Health Information Technology Total American Recovery and Reinvestment Act of 2009 Other Funds

2,367,415,617.83 -
237,978,451.00 169,521,312.00 166,642,729.00 2,941,558,109.83
1,533,069.00 -
1,533,069.00
6,309,030,382.25
339,226,759.86 31,617,344.57 6,679,874,486.68
77,794,310.60
5,077,199.29 82,871,509.89 3,297,192,511.53

2,243,475,358.75 -
232,080,023.00 176,864,128.00 118,493,257.00 2,770,912,766.75
-
6,053,196,979.96
305,077,604.31 34,756,709.20 6,393,031,293.47
87,415,592.30
4,605,694.97 92,021,287.27 3,401,844,696.36

Total Community Health, Department of

13,003,029,686.93 12,657,810,043.85

Corrections, Department of State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds

1,127,290,645.91
4,825,383.55
55,325,509.98

1,116,498,710.56
7,861,417.49
36,609.00 65,647,522.98

Total Corrections, Department of

1,187,441,539.44

1,190,044,260.03

Defense, Department of State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds

9,781,636.11
50,805,186.15
5,474,073.64

8,733,715.43
72,573,696.42
6,467,082.76

Total Defense, Department of

66,060,895.90

87,774,494.61

Year Ended June 30, 2012
33,578,538.86 -
33,578,538.86
194,362,446.21 194,362,446.21
657,417.45 11,542,488.17
240,140,890.69
2,162,049,500.11 -
718,946.00 225,259,561.00 132,393,274.00 102,193,257.00 2,622,614,538.11
45,839,942.82 -
45,839,942.82
5,747,586,920.81
274,277,352.30 36,674,508.24 6,058,538,781.35
664,196.41 66,572,735.34
4,944,524.46 72,181,456.21 3,558,387,609.97
12,357,562,328.46
1,075,373,176.43
3,923,122.43
45,237.86 53,314,140.29
1,132,655,677.01
8,731,300.54
67,187,997.28
48,796.40 7,994,579.07
83,962,673.29

Year Ended June 30, 2011
27,842,165.34 10,000,000.00 37,842,165.34
187,494,413.87 187,494,413.87
460,473.31 11,127,938.34
236,924,990.86
1,681,905,162.35 1,340,742.00 297,276.00
215,079,822.00 128,771,295.00 110,026,018.00 2,137,420,315.35
80,329,305.00 878,478.00 194,247.00
81,402,030.00
22,711,716.00 5,427,383,718.70
76,400.00 2,522,846.00 230,879,599.00 13,532,506.00 463,852,239.00 6,160,959,024.70
18,306,237.00 569,511,642.95
587,817,879.95 3,269,834,730.04
12,237,433,980.04
974,979,029.35
8,942,877.57
84,935,919.63 64,963,728.49
1,133,821,555.04
8,581,778.75
50,925,596.59
1,270,369.63 2,454,553.33
63,232,298.30 (continued)

This schedule is intended to show information for 10 years. Additional years will be displayed as they become available. 368

Driver Services, Department of State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Driver Services, Department of
Early Care and Learning, Department of State Appropriation State General Funds Lottery Proceeds Total State Appropriation Federal Funds CCDF Mandatory & Matching Funds Child Care and Development Block Grant Federal Funds Not Itemized Total Federal Funds American Recovery and Reinvestment Act of 2009 Child Care and Development Block Grant Federal Recovery Funds Not Itemized Total American Recovery and Reinvestment Act of 2009 Other Funds
Total Early Care and Learning, Department of
Economic Development, Department of State Appropriation State General Funds Tobacco Settlement Funds Total State Appropriation Federal Funds Federal Funds Not Itemized Other Funds
Total Economic Development, Department of
Education, Department of State Appropriation State General Funds Lottery Proceeds Revenue Shortfall Reserve for K-12 Needs Tobacco Settlement Funds Total State Appropriation Federal Funds Maternal and Child Health Services Block Grant TANF Unobligated Balance Federal Funds Not Itemized Total Federal Funds American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Education, Department of
Employees' Retirement System of Georgia State Appropriation State General Funds Other Funds
Total Employees' Retirement System of Georgia

Current Year Ended June 30, 2014

Year Ended June 30, 2013

Year Ended June 30, 2012

Year Ended June 30, 2011

61,275,412.08 1,077,775.87 3,404,456.04
65,757,643.99

60,882,162.98 2,943,357.48 125,157.00 3,687,190.22
67,637,867.68

58,850,664.23 2,210,195.12 297,734.00 3,455,437.05
64,814,030.40

57,055,099.11 1,320,372.52 230,160.00 3,370,432.66
61,976,064.29

55,451,851.61 305,084,448.45 360,536,300.06
101,618,069.89 108,590,790.72 125,307,902.35 335,516,762.96
1,070,499.95 1,070,499.95
145,507.00
697,269,069.97

53,795,820.00 293,939,677.58 347,735,497.58
99,455,134.66 71,315,686.43 122,642,009.80 293,412,830.89
2,960,821.58 2,960,821.58
210,196.52
644,319,346.57

1,203,033.00 289,222,656.86 290,425,689.86
25,842,728.03 118,154,626.15 143,997,354.18
1,411,355.59 1,411,355.59
53,923.37
435,888,323.00

1,174,850.57 355,016,016.29 356,190,866.86
25,418,354.47 118,479,688.39 143,898,042.86
2,901,151.55 30,157.85
2,931,309.40 48,474.57
503,068,693.69

33,268,984.55 3,102,246.00 36,371,230.55
1,515,575.43 3,018,611.13
40,905,417.11

33,053,430.09 6,249,457.00
39,302,887.09
1,618,217.04 3,138,343.10
44,059,447.23

31,486,975.32 7,668,946.00
39,155,921.32
1,445,078.84 3,316,642.00
43,917,642.16

27,516,044.05 -
27,516,044.05
3,141,953.77
30,657,997.82

7,358,752,122.67 -
182,958,586.00 -
7,541,710,708.67
19,630.00 -
1,874,227,338.72 1,874,246,968.72
173,862,630.01 43,471,032.74
9,633,291,340.14

7,325,796,061.23 -
7,325,796,061.23
19,630.00 -
1,937,417,059.19 1,937,436,689.19
119,102,381.52 39,926,827.16
9,422,261,959.10

6,894,176,816.04 -
165,586,474.00 -
7,059,763,290.04
19,630.00 -
1,940,718,036.65 1,940,737,666.65
154,630,041.83 41,841,990.75
9,196,972,989.27

6,914,192,253.07 -
152,157,908.00 -
7,066,350,161.07
19,630.00 -
2,147,507,834.54 2,147,527,464.54
395,712,034.43 63,817,896.06
9,673,407,556.10

29,051,720.00 20,777,969.35
49,829,689.35

26,532,022.00 20,042,004.31
46,574,026.31

17,165,784.00 18,705,238.55
35,871,022.55

9,030,245.00 18,847,033.54
27,877,278.54 (continued)

369

State of Georgia

Table 4 Expenditures by Agency and by Funding Source (Continued) For the Last Four Fiscal Years

Current Year Ended June 30, 2014

Year Ended June 30, 2013

Forestry Commission, Georgia State Appropriation State General Funds Total State Appropriation Federal Funds Federal Funds Not Itemized Total Federal Funds American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Forestry Commission, Georgia
Governor, Office of the State Appropriation State General Funds Governor's Emergency Funds Tobacco Settlement Funds Total State Appropriation State Funds - Prior Year Carry-Over State General Funds - Prior Year Governor's Emergency Funds - PY Total State Funds - Prior Year Carry-Over Federal Funds Child Care and Development Block Grant Preventive Health and Health Services Block Grant Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized Total Federal Funds American Recovery and Reinvestment Act of 2009 Electricity Delivery and Energy Reliability Federal Recovery Funds Not Itemized Total American Recovery and Reinvestment Act of 2009 Other Funds
Total Governor, Office of the
Human Services, Department of State Appropriation State General Funds Brain and Spinal Injury Trust Fund Governor's Emergency Funds Tobacco Settlement Funds Total State Appropriation State Funds - Prior Year Carry-Over State General Funds - Prior Year Brain and Spinal Injury Trust Fund - Prior Year Total State Funds - Prior Year Carry-Over Federal Funds CCDF Mandatory & Matching Funds Child Care and Development Block Grant Community Mental Health Services Block Grant Community Services Block Grant Foster Care Title IV-E Low-Income Home Energy Assistance Maternal and Child Health Services Block Grant Medical Assistance Program Prevention and Treatment of Substance Abuse Block Grant Preventive Health and Health Services Block Grant Social Services Block Grant TANF Unobligated Balance TANF Transfers to Child Chare Development Fund Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized Total Federal Funds American Recovery and Reinvestment Act of 2009 Child Care and Development Block Grant Community Services Block Grant Foster Care Title IV-E TANF Transfer to SSBG Federal Recovery Funds Not Itemized Total American Recovery and Reinvestment Act of 2009 Other Funds
Total Human Services, Department of

30,390,398.86 30,390,398.86
6,657,170.51 6,657,170.51
7,123,936.60
44,171,505.97

29,173,038.77 29,173,038.77
9,089,880.98 9,089,880.98
189,072.86 7,663,655.06
46,115,647.67

34,701,575.67 1,386,370.63 36,087,946.30
1,483,878.50 -
1,483,878.50
505,529.34 152,232.52 3,040,378.32 141,125,546.82 144,823,687.00
127,589,929.57 127,589,929.57
16,756,220.61
326,741,661.98

33,120,853.60 500,861.59 -
33,621,715.19
5,514,485.11 -
5,514,485.11
292,327.18 -
3,599,596.65 229,303,527.28 233,195,451.11
19,554.00 109,348,426.83 109,367,980.83
16,849,024.26
398,548,656.50

493,082,112.35 -
6,191,805.52 499,273,917.87
138,241.00 -
138,241.00
9,058,462.00
16,467,007.52 75,836,646.85 68,124,843.01
74,839,636.23
50,244,142.58 326,501,735.39 411,312,013.75 1,032,384,487.33
60,126,475.51
1,591,923,121.71

485,026,814.05 -
985,839.00 6,191,805.72 492,204,458.77
286,661.09 -
286,661.09
45,511,777.58
18,265,022.69 73,423,738.29 63,052,933.08
53,865,222.86
52,792,780.81 318,502,365.34 461,891,445.70 1,087,305,286.35
69,783,840.00
1,649,580,246.21

Year Ended June 30, 2012
29,799,784.36 29,799,784.36
7,596,092.72 7,596,092.72
1,620,396.52 10,185,836.44
49,202,110.04
30,470,944.86 2,405,294.76 -
32,876,239.62
7,094,683.92 -
7,094,683.92
209,183.28 -
11,795,391.10 125,457,817.91 137,462,392.29
121,822.29 17,781,508.61 17,903,330.90
6,559,744.29
201,896,391.02
505,860,007.38 -
6,179,991.87 512,039,999.25
1,383,553.56 -
1,383,553.56
92,862,075.42 61,598,815.79
18,283,737.68 69,585,500.59 65,713,480.73
56,226,290.21
56,243,313.71 7,368,505.09 347,568,628.24 287,876,948.02 1,063,327,295.48
100,954.81 100,954.81 44,736,544.54
1,621,588,347.64

Year Ended June 30, 2011
27,935,958.00 27,935,958.00
11,515,165.15 11,515,165.15
5,908,671.77 9,747,531.29
55,107,326.21
33,008,795.30 889,936.80 -
33,898,732.10
10,683,210.92 -
10,683,210.92
3,874,859.19 123,044,227.79 126,919,086.98
5,919,407.02 5,919,407.02 2,803,370.97
180,223,807.99
466,462,743.14 -
5,132,864.53 471,595,607.67
188,086.68 -
188,086.68
108,924,980.21 109,020,998.57
19,218,980.36 80,820,746.48 83,359,129.85
56,723,712.13
113,570.18 55,516,098.87 4,361,567.00
368,977,453.35 256,409,894.09 1,143,447,131.09
24,529,182.23 -
1,875,965.30 -
42,719,624.76 69,124,772.29 45,404,702.73
1,729,760,300.46 (continued)

This schedule is intended to show information for 10 years. Additional years will be displayed as they become available. 370

Insurance, Department of State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Insurance, Department of
Investigation, Georgia Bureau of State Appropriation State General Funds Federal Funds Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized Total Federal Funds American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Investigation, Georgia Bureau of
Juvenile Justice, Department of State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year
Federal Funds Foster Care Title IV-E Federal Funds Not Itemized
Total Federal Funds American Recovery and Reinvestment Act of 2009
Promote Health Information Technology Federal Recovery Funds Not Itemized Total American Recovery and Reinvestment Act of 2009 Other Funds
Total Juvenile Justice, Department of
Labor, Department of State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Federal Recovery Funds Not Itemized Total American Recovery and Reinvestment Act of 2009 Other Funds
Total Labor, Department of
Law, Department of State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Law, Department of

Current Year Ended June 30, 2014

Year Ended June 30, 2013

Year Ended June 30, 2012

Year Ended June 30, 2011

19,172,716.36
886,722.06 328,062.00
20,387,500.42

18,913,133.15
814,768.23 335,008.12
20,062,909.50

15,776,546.28
1,562,808.68 368,626.20
17,707,981.16

15,630,181.17
802,129.79 455,323.29
16,887,634.25

88,281,875.20
33,574,870.18 33,574,870.18
1,345,700.26 27,210,337.38
150,412,783.02

79,263,597.74
40,793,202.31 40,793,202.31
7,373,929.99 23,067,807.41
150,498,537.45

64,505,331.62
5,000.00 45,394,757.52 45,399,757.52
15,125,883.00 16,806,853.02
141,837,825.16

57,468,697.65
33,489,289.62 33,489,289.62
17,527,708.74 21,302,390.84
129,788,086.85

289,807,271.02
-
1,495,934.32 5,580,414.94 7,076,349.26
74,579.87 -
74,579.87 1,522,720.40
298,480,920.55

289,566,556.54
-
2,183,730.58 2,183,730.58
6,335,915.30
298,086,202.42

287,226,839.40
-
2,569,246.60 2,569,246.60
208,830.62 208,830.62 5,821,718.76
295,826,635.38

251,329,820.70
-
2,983,073.30 2,983,073.30
29,074,755.38 29,074,755.38
5,535,776.23
288,923,425.61

24,236,175.34
109,945,497.93
14,258,176.22
148,439,849.49

30,486,327.89
116,401,484.78
351,321.64 351,321.64 21,155,575.36
168,394,709.67

53,013,333.81
373,434,112.67
8,390,649.28 8,390,649.28 33,232,303.47
468,070,399.23

36,922,950.98
398,232,704.49
23,061,280.26 61,565,993.75 84,627,274.01 34,057,453.63
553,840,383.11

19,175,488.99
3,409,713.18 39,621,432.96
62,206,635.13

18,625,790.44
2,983,439.80 41,425,640.57
63,034,870.81

18,041,255.30
2,847,498.53 40,740,465.54
61,629,219.37

16,780,030.64
39,902,896.22
56,682,926.86 (continued)

371

State of Georgia

Table 4 Expenditures by Agency and by Funding Source (Continued) For the Last Four Fiscal Years

Current Year Ended June 30, 2014

Year Ended June 30, 2013

Natural Resources, Department of State Appropriation State General Funds Governor's Emergency Funds Total State Appropriation State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Highway Administration - Highway Planning and Construction Federal Funds Not Itemized Total Federal Funds American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Natural Resources, Department of
Pardons and Paroles, State Board of State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Pardons and Paroles, State Board of
Properties Commission, State State Appropriation State General Funds Other Funds
Total Properties Commission, State
Public Defender Standards Council, Georgia State Appropriation State General Funds Governor's Emergency Funds Total State Appropriation Federal Funds Federal Funds Not Itemized Other Funds
Total Public Defender Standards Council, Georgia

90,245,646.24 -
90,245,646.24
152,552.86
18,002,444.49 75,034,234.12 93,036,678.61
53,988.00 91,453,288.44
274,942,154.15

88,253,961.01 -
88,253,961.01
680,129.00
8,715,412.20 73,108,243.73 81,823,655.93
95,651,129.92
266,408,875.86

52,217,705.03 221,380.69 -
1,734,770.39 54,173,856.11

52,026,540.98 329,798.19 138,723.00
1,028,771.40 53,523,833.57

1,457,127.66
1,457,127.66

1,449,823.32
1,449,823.32

43,101,418.44 3,814,408.66
46,915,827.10
59,811.53 30,041,456.35
77,017,094.98

40,328,355.00 1,980,000.00
42,308,355.00
77,295.06 30,148,176.45
72,533,826.51

Year Ended June 30, 2012
85,085,210.09 -
85,085,210.09 425,501.75
3,420,219.69 67,906,190.01 71,326,409.70
1,646,065.81 103,788,906.80 262,272,094.15
51,815,166.82 153,704.47
1,580,289.64 961,685.11
54,510,846.04
1,320,239.57 1,320,239.57
39,404,504.00 -
39,404,504.00 102,531.50
30,027,919.14 69,534,954.64

Year Ended June 30, 2011
85,031,733.04 -
85,031,733.04 813,049.45 596,913.79
71,966,022.54 72,562,936.33
3,347,042.09 106,163,097.66 267,917,858.57
51,838,367.99 544,100.20
1,981,373.81 485,245.94
54,849,087.94
512,000.00 1,232,913.36 1,744,913.36
37,810,063.44 -
37,810,063.44 130,818.02
29,710,721.43 67,651,602.89
(continued)

This schedule is intended to show information for 10 years. Additional years will be displayed as they become available. 372

Table 4 Expenditures by Agency and by Funding Source For the Last Four Fiscal Years

Current Year Ended June 30, 2014

Public Health, Department of State Appropriation State General Funds Brain and Spinal Injury Trust Fund Tobacco Settlement Funds Total State Appropriation State Funds - Prior Year Carry-Over State General Funds - Prior Year Brain and Spinal Injury Trust Fund - Prior Year Tobacco Settlement Funds - Prior Year Total State Funds - Prior Year Carry-Over Federal Funds 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 FFIND - Temporary Assistance for Needy Families Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized Total Federal Funds American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Promote Health Information Technology Total American Recovery and Reinvestment Act of 2009 Other Funds
Total Public Health, Department of
Public Safety, Department of State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Public Safety, Department of
Public Service Commission State Appropriation State General Funds State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Electricity Delivery and Energy Reliability Federal Recovery Funds Not Itemized Total American Recovery and Reinvestment Act of 2009 Other Funds
Total Public Service Commission
Regents, University System of Georgia State Appropriation State General Funds Tobacco Settlement Funds Total State Appropriation State Funds - Prior Year Carry-Over State General Funds - Prior Year Federal Funds Federal Funds Not Itemized Other Funds
Total Regents, University System of Georgia

208,651,632.31 1,555,407.61
12,868,927.95 223,075,967.87
502,381.10 424,260.87 926,641.97
15,525,978.92 -
1,126,271.16 -
10,404,529.00 358,697,684.07 385,754,463.15
90,003,602.72
699,760,675.71
122,552,532.92
27,594,421.41
28,979,230.70
179,126,185.03
7,735,199.37
-
1,203,845.15
70,649.49 -
70,649.49 141,321.20
9,151,015.21
1,885,225,887.09 -
1,885,225,887.09
-
0.44 4,596,791,170.14
6,482,017,057.67

Year Ended June 30, 2013

Year Ended June 30, 2012

200,820,700.88 1,777,707.05
11,576,318.56 214,174,726.49
366,256.40 109,786.00 476,042.40
18,148,269.51 -
1,257,795.68 -
10,404,530.00 399,948,622.27 429,759,217.46
(52.53) 93,886.76 93,834.23 72,506,201.21
717,010,021.79

193,016,732.60 1,262,372.51
11,876,935.32 206,156,040.43
117,726.00 560,494.47 481,892.00 1,160,112.47
18,200,652.68 3,803,392.54 940,318.20 -
12,920,360.00 419,617,109.60 455,481,833.02
6,525,238.05 314,825.07
6,840,063.12 58,454,866.36
728,092,915.40

111,810,622.49 30,181,057.89 38,532,032.18
180,523,712.56

114,674,633.78 33,159,589.95 93,482.28 23,862,806.22
171,790,512.23

7,672,937.76
-
1,270,958.75
274,985.98 -
274,985.98 126,560.70
9,345,443.19

7,962,849.25
62,144.73
1,565,828.93
264,777.63 -
264,777.63 149,119.34
10,004,719.88

1,746,924,514.62 -
1,746,924,514.62
-
4,645,232,608.05
6,392,157,122.67

1,704,689,282.86 -
1,704,689,282.86
159,637.00
4,547,253,294.80
6,252,102,214.66

Year Ended June 30, 2011
-
-
-
-
-
99,315,763.70
34,587,434.74
10,662,167.50 22,403,736.03
166,969,101.97
7,876,270.77
-
1,365,660.15
277,246.63 277,246.63
92,249.01
9,611,426.56
1,801,266,368.47 9,652,633.32
1,810,919,001.79
1,500,000.00
4,218,611,039.27
6,031,030,041.06 (continued)

373

State of Georgia

Table 4 Expenditures by Agency and by Funding Source (Continued) For the Last Four Fiscal Years

Current Year Ended June 30, 2014

Year Ended June 30, 2013

Revenue, Department of State Appropriation State General Funds Tobacco Settlement Funds Total State Appropriation Federal Funds Prevention and Treatment of Substance Abuse Block Grant Federal Funds Not Itemized Total Federal Funds Other Funds
Total Revenue, Department of
Secretary of State State Appropriation State General Funds
State Funds - Prior Year Carry-Over State General Funds - Prior Year
Federal Funds Federal Funds Not Itemized
Other Funds
Total Secretary of State
Soil and Water Conservation Commission State Appropriation State General Funds Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Soil and Water Conservation Commission
State Personnel Administration Other Funds
Total State Personnel Administration
Student Finance Commission and Authority, Georgia State Appropriation State General Funds Lottery Proceeds Total State Appropriation Federal Funds Federal Funds Not Itemized American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Student Finance Commission and Authority, Georgia
Teachers' Retirement System State Appropriation State General Funds Other Funds
Total Teachers' Retirement System
Technical College System of Georgia State Appropriation State General Funds Federal Funds Child Care and Development Block Grant Federal Funds Not Itemized Total Federal Funds American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized Other Funds
Total Technical College System of Georgia

202,970,620.36 433,783.00
203,404,403.36
197,330.65 558,569.06 755,899.71 5,584,237.42
209,744,540.49

138,527,270.19 150,000.00
138,677,270.19
206,440.40 914,330.36 1,120,770.76 48,579,452.82
188,377,493.77

26,675,762.68
1,882,531.64 4,303,568.23 32,861,862.55

30,695,620.42
1,539,555.05 2,337,545.90 34,572,721.37

2,575,498.89 157,441.97 -
1,198,933.70 3,931,874.56
-

2,550,350.18 850,491.48 82,149.79 975,969.11
4,458,960.56
-

41,658,552.16 561,230,661.30 602,889,213.46
214,228.21
191,258.02 2,104,888.21
605,399,587.90

32,860,708.96 529,997,513.58 562,858,222.54
255,012.01
144,466.10 3,673,148.02
566,930,848.67

432,123.00 30,552,233.00
30,984,356.00

536,656.00 28,956,305.00
29,492,961.00

313,822,849.50
61,416,087.54 61,416,087.54
841,440.70 295,242,430.80
671,322,808.54

317,569,707.63
58,862,953.70 58,862,953.70
2,311,643.34 282,880,188.05
661,624,492.72

Year Ended June 30, 2012
133,475,573.43 150,000.00
133,625,573.43 293,183.31 657,396.71 950,580.02
57,925,060.61 192,501,214.06
30,997,857.93
2,987,593.13 2,267,423.54 36,252,874.60
2,611,544.20 2,370,164.98 1,239,872.70
913,322.90 7,134,904.78
13,473,130.91 13,473,130.91
35,562,640.16 558,234,151.56 593,796,791.72
419,062.29 -
2,554,839.07 596,770,693.08
632,020.00 27,833,860.00 28,465,880.00
314,824,364.23 -
57,973,189.43 57,973,189.43
3,341,769.60 291,660,371.71 667,799,694.97

Year Ended June 30, 2011
121,548,962.04 150,000.00
121,698,962.04 228,329.44
1,721,097.10 1,949,426.54 53,041,502.31 176,689,890.89
28,546,963.55
260,911.86 2,103,266.05 30,911,141.46
2,641,209.37 2,887,234.80 2,479,452.17 1,113,918.13 9,121,814.47
14,410,326.94 14,410,326.94
30,081,243.25 768,405,895.23 798,487,138.48
628,814.21 -
889,130.00 800,005,082.69
775,937.45 26,849,526.00 27,625,463.45
311,496,941.64 -
59,521,331.63 59,521,331.63
3,554,334.31 291,661,557.51 666,234,165.09
(continued)

This schedule is intended to show information for 10 years. Additional years will be displayed as they become available. 374

Table 4 Expenditures by Agency and by Funding Source For the Last Four Fiscal Years

Current Year Ended June 30, 2014

Year Ended June 30, 2013

Year Ended June 30, 2012

Year Ended June 30, 2011

Transportation, Department of State Appropriation State General Funds State Motor Fuel Funds Total State Appropriation State Funds - Prior Year Carry-Over State Motor Fuel Funds - Prior Year Federal Funds Federal Highway Administration - Highway Planning and Construction Federal Funds Not Itemized Total Federal Funds American Recovery and Reinvestment Act of 2009 Federal Highway Administration - Highway Planning and Construction Federal Recovery Funds Not Itemized Total American Recovery and Reinvestment Act of 2009 Other Funds
Total Transportation, Department of
Veterans Service, Department of State Appropriation State General Funds Federal Funds Federal Funds Not Itemized Other Funds
Total Veterans Service, Department of
Workers' Compensation, State Board of State Appropriation State General Funds Other Funds
Total Workers' Compensation, State Board of
State of Georgia General Obligation Debt Sinking Fund State Appropriation State General Funds State Motor Fuel Funds Total State Appropriation State Funds - Prior Year Carry-Over State General Funds - Prior Year State Motor Fuel Funds - Prior Year Total State Funds - Prior Year Carry-Over American Recovery and Reinvestment Act of 2009 Federal Recovery Funds Not Itemized
Total State of Georgia General Obligation Debt Sinking Fund
Grand Total

7,262,238.46 806,503,583.20 813,765,821.66
153,869,326.32
1,498,395,077.84 58,618,756.57
1,557,013,834.41
2,307,708.33 83,179.91
2,390,888.24 181,013,517.27
2,708,053,387.90

5,975,596.37 819,863,187.48 825,838,783.85
96,894,433.26
1,419,991,644.56 66,384,821.36
1,486,376,465.92
4,493,355.55 9,542,211.84 14,035,567.39 80,498,830.42
2,503,644,080.84

6,426,960.75 706,951,964.84 713,378,925.59
98,012,406.63
1,185,841,248.76 93,039,325.53
1,278,880,574.29
8,664,639.06 3,548,409.51 12,213,048.57 141,353,658.87
2,243,838,613.95

6,263,789.61 706,343,381.14 712,607,170.75
-
1,002,878,545.36 50,186,572.46
1,053,065,117.82
104,510,410.64 1,590,742.45
106,101,153.09 72,014,808.97
1,943,788,250.63

20,093,178.77 16,957,858.28
3,429,127.85 40,480,164.90
17,369,339.20 343,832.00
17,713,171.20

19,489,706.59 15,019,845.99
1,338,732.01 35,848,284.59
16,434,842.54 523,832.00
16,958,674.54

20,004,988.24 14,929,195.95
1,452,337.76 36,386,521.95
16,069,228.38 523,832.00
16,593,060.38

20,309,617.72
14,962,313.50 1,607,519.41
36,879,450.63 (continued)
16,206,306.04 177,452.37
16,383,758.41

890,703,346.73 124,158,038.72 1,014,861,385.45
21,175,973.74 28,434,563.64 49,610,537.38
17,683,460.03
1,082,155,382.86
$42,594,435,919.23

807,031,617.26 97,653,909.36
904,685,526.62
19,650,526.21 55,041,715.29 74,692,241.50
16,456,397.79
995,834,165.91
$41,635,516,504.93

708,156,024.79 138,592,880.71 846,748,905.50
147,774,920.31 38,027,810.14
185,802,730.45
11,353,993.39
1,043,905,629.34
$40,525,496,974.65

852,041,553.69 139,587,211.86 991,628,765.55
45,407,367.00 59,094,032.06 104,501,399.06
3,735,644.08
1,099,865,808.69
$39,969,277,706.81

375

State of Georgia

Table 5
Total Expenditures by Funding Source
For the Last Four Fiscal Years
Expenditures Consolidated State Appropriation State General Funds Brain and Spinal Injury Trust Fund Care Management Organization Hospital Provider Payment Lottery Proceeds Nursing Home Provider Fees Revenue Shortfall Reserve for K-12 Needs State Motor Fuel Funds Tobacco Settlement Funds Total State Appropriation State Funds - Prior Year Carry-Over State General Funds - Prior Year Brain and Spinal Injury Trust Fund - Prior Year State Motor Fuel Funds - Prior Year Tobacco Settlement Funds - Prior Year Total State Funds - Prior Year Carry-Over 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 TANF Unobligated Balance Temporary Assistance for Needy Families Block Grant Federal Funds Not Itemized Total Federal Funds American Recovery and Reinvestment Act of 2009 Child Care and Development Block Grant Electricity Delivery and Energy Reliability Foster Care Title IV-E Federal Highway Administration - Highway Planning and Construction Federal Recovery Medical Assistance Program Promote Health Information Technology Federal Recovery Funds Not Itemized Total American Recovery and Reinvestment Act of 2009 Other Funds Other Funds
Grand Total

Current Year Ended June 30, 2014

Year Ended June 30, 2013

Year Ended June 30, 2012

Year Ended June 30, 2011

$ 17,322,243,233.76 1,555,407.61 -
237,978,451.00 866,315,109.75 169,521,312.00 182,958,586.00 930,661,621.92 199,494,629.47 19,910,728,351.51

$ 16,692,133,724.10 1,777,707.05 -
232,080,023.00 823,937,191.16 176,864,128.00
917,517,096.84 152,915,976.28 18,997,225,846.43

$ 15,870,933,904.87 1,262,372.51 718,946.00
225,259,561.00 847,456,808.42 132,393,274.00 165,586,474.00 845,544,845.55 138,324,268.19 18,227,480,454.54

$ 15,136,476,366.95 1,340,742.00 297,276.00
215,079,822.00 1,123,421,911.52
128,771,295.00 152,157,908.00 845,930,593.00 145,216,653.85 17,748,692,568.32

25,050,758.58 502,381.10
182,303,889.96 424,260.87
208,281,290.51

26,784,197.52 366,256.40
151,936,148.55 109,786.00
179,196,388.47

203,714,335.56 560,494.47
136,040,216.77 481,892.00
340,796,938.80

139,893,452.92 878,478.00
59,094,032.06 194,247.00
200,060,209.98

101,618,069.89 118,154,782.06
12,600,169.62 16,467,007.52 1,516,397,522.33 77,332,581.17 68,124,843.01 15,545,608.92 6,422,318,990.80 53,964,700.25 1,387,368.63 77,051,121.58 339,814,125.78
351,068,046.71 3,603,948,527.06 12,775,793,465.33

99,455,134.66 117,119,791.19
12,686,401.29 18,265,022.69 1,428,707,056.76 73,423,738.29 63,052,933.08 18,167,899.51 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 3,913,446,237.07 12,677,466,095.97

92,862,075.42 87,650,727.10 14,105,644.20 18,283,737.68 1,189,261,468.45 69,585,500.59 65,713,480.73 18,220,282.68 5,833,044,652.90 52,189,815.53
940,318.20 102,552,518.95 274,734,117.03
7,368,505.09 390,196,826.32 3,939,224,905.28 12,155,934,576.15

108,924,980.21 134,439,353.04
11,154,421.90 19,218,980.36 1,003,475,459.15 80,820,746.48 83,359,129.85 22,731,346.00 5,508,286,958.12 52,190,896.61 2,636,416.18 93,393,431.50 230,954,206.95 4,361,567.00 405,644,849.54 4,093,524,668.44 11,855,117,411.33

70,649.49
2,307,708.33
77,794,310.60
5,151,779.16 322,722,086.45 408,046,534.03

294,539.98
4,493,355.55
87,415,592.30
4,699,581.73 268,734,094.96 365,637,164.52

386,599.92
8,664,639.06
66,572,735.34
5,259,349.53 230,312,123.36 311,195,447.21

27,430,333.78 -
1,875,965.30 104,510,410.64
23,061,280.26 569,511,642.95
691,321,182.51 1,417,710,815.44

9,291,586,277.85

9,415,991,009.54

9,490,089,557.95

8,747,696,701.74

$ 42,594,435,919.23 $ 41,635,516,504.93 $ 40,525,496,974.65 $ 39,969,277,706.81

This schedule is intended to show information for 10 years. Additional years will be displayed as they become available. 376