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 (This page intentionally left blank) 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 (This page intentionally left blank) 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 (This page intentionally left blank) 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 (This page intentionally left blank) 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 (This page intentionally left blank) 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