Georgia revenues and reserves report, 2015 June 30

Sea Oats Ellen K. Tate, Tybee Island, Georgia

.

STATE OF GEORGIA GEORGIA REVENUES AND RESERVES REPORT
GENERAL FUND (STATUTORY BASIS)

- TABLE OF CONTENTS -

Letter of Transmittal
Current Year Information State Funds and Funds Available from Beginning Fund Balance, Appropriation and Changes in Fund Balances Calculation of Fund Balances by Category of State Funds State General Fund Receipts By Collecting Unit Analysis of Revenue Shortfall Reserve (Preliminary) Analysis of Motor Fuel Funds Available for Appropriation Analysis of Reserve for Lottery For Education Analysis of Reserve for Tobacco Settlement Funds Analysis of Reserve for Guaranteed Revenue Debt Common Reserve Fund Detail of State General Fund Receipts by Collecting Unit Legislative Appropriation and Allotments to Spending Units

Page Number
i
1 2 4 5 6 7 8 9 10 14

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Nathan Deal Governor
Thomas Alan Skelton, CPA State Accounting Officer
September 8, 2015
The Honorable Nathan Deal, Governor of Georgia Teresa MacCartney, Executive Director of OPB
It is my privilege to present the Georgia Revenues and Reserve Reports (previously entitled Selected Summary Financial Information) for the fiscal year ended June 30, 2015. The objective of this report is to present information about taxes, fees, assessments, and other revenues collected under Constitutional and statutory authority and remitted to the Office of the State Treasurer (OST) during the fiscal year. The report also provides the legislative appropriation of such funds as set forth in the Amended Appropriations Act of 2014 2015. Finally, the report provides balances remaining at fiscal year-end including a preliminary calculation of the revenue shortfall reserve.
This report does not provide a comprehensive analysis of the State's general operating revenue, but discloses only those amounts remitted to OST. Federal funds and departmental collections retained for use by the various departments and agencies of the State are not presented in this report.
Information in this report is presented on a basis of accounting (statutory basis), which is substantially the same as the cash receipts and disbursements basis of accounting, with the following exceptions, for which (net) funds available or appropriations have been reported even though cash has not been received/disbursed:
(1) Amounts due from the Georgia Lottery Corporation, (2) Amounts due to the various State organizational units for:
(a) Operational costs of the fiscal year and (b) Undistributed sales tax collections (for local governments). (3) Amounts due to Georgia Fund 1 for uncollected earnings.
This basis of accounting is a comprehensive basis of accounting other than generally accepted accounting principles.
The information contained in this report should not be construed to present the financial position or results of operations of the State of Georgia as a whole. Such information will be presented in the State of Georgia Comprehensive Annual Financial Report, which will be issued in December 2015.
Respectfully submitted,
Thomas Alan Skelton, CPA State Accounting Officer

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CURRENT YEAR INFORMATION

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STATE OF GEORGIA GENERAL FUND (STATUTORY BASIS) STATE FUNDS AND FUNDS AVAILABLE FROM BEGINNING FUND BALANCE, APPROPRIATION AND CHANGES IN FUND BALANCE FOR THE FISCAL YEAR ENDED JUNE 30, 2015

STATE FUNDS AND FUNDS AVAILABLE FROM BEGINNING FUND BALANCE State Funds State Treasury Receipts State General Fund Receipts Net Taxes Department of Revenue Income Tax - Individual Income Tax - Corporate Sales and Use Tax - General Motor Fuel Excise and Motor Carrier Mileage Tax Sales Tax Tobacco Taxes Alcoholic Beverages Tax Property Tax Motor Vehicle License Tax Title ad valorem Tax Total Net Taxes - Department of Revenue Other Departments Insurance Premium Tax Total Net Taxes
Interest, Fees and Sales Department of Revenue Other Departments Office of the State Treasurer Interest and Motor Fuel Deposits (Net of Bank Charges) Interest and All Other Deposits (Net of Bank Charges) Other Fees and Sales All Other Departments Total Interest Fees and Sales - Other Departments
Total Interest, Fees and Sales
Total State General Fund Receipts Lottery for Education
Lottery Proceeds Interest Earned Tobacco Settlement Funds Settlements Received Interest Earned Brain and Spinal Injury Trust Fund 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 Guaranteed Revenue Debt Common Reserve Fund - Interest Earned
Total State Treasury Receipts Agency Surplus Returned Funds Available from Beginning Fund Balance (see below)
Mid-Year Adjustment for Education (K-12)
Total State Funds
Funds Available from Beginning Fund Balance Revenue Shortfall Reserve (Preliminary) Lottery for Education Tobacco Settlement Funds Guaranteed Revenue Debt Common Reserve Fund
Total Funds Available from Beginning Fund Balance
TOTAL STATE FUNDS AND FUNDS AVAILABLE FROM BEGINNING FUND BALANCE
APPROPRIATION Legislative Appropriation to Spending Units for Fiscal Year Ended June 30 Less: Current Year Funds Lapsed
NET APPROPRIATION
EXCESS OF STATE FUNDS AND FUNDS AVAILABLE FROM BEGINNING FUND BALANCE OVER NET APPROPRIATION
ENDING FUND BALANCE - JUNE 30, 2015
ANALYSIS OF ENDING FUND BALANCE Reserved for: Revenue Shortfall Reserve (Preliminary) Lottery for Education (Preliminary) Tobacco Settlement Funds (Preliminary) Guaranteed Revenue Debt Common Reserve Fund Total Reserved Fund Balance Unreserved, Undesignated (Surplus)
TOTAL ENDING FUND BALANCE - JUNE 30, 2015

$ 9,678,524,025.86 1,000,536,425.11 5,390,353,066.49
461,582,178.74 564,236,864.90 215,055,115.08 184,373,811.46
26,799,138.09 339,611,871.17 828,133,774.81 18,689,206,271.71
419,653,206.83 19,108,859,478.54
338,135,999.06
5,135,725.80 5,908,504.13
134,253.69 976,569,072.58 987,747,556.20 1,325,883,555.26
20,434,743,033.80
980,501,000.00 1,959,046.01
138,385,088.20 56,244.00
1,784,064.00
1,939.42 1,115.00 67,010.18
21,557,498,540.61 113,520,036.17
191,678,066.00
21,862,696,642.78
796,247,943.40 811,638,465.40
27,230,510.88 54,003,250.00 1,689,120,169.68
23,551,816,812.46
21,137,908,208.00 (105,200.00)
21,137,803,008.00
2,414,013,804.46
$ 2,414,013,804.46
$ 1,450,686,852.54 885,011,131.20 24,312,570.72 54,003,250.00
2,414,013,804.46 -
$ 2,414,013,804.46

1

STATE OF GEORGIA GENERAL FUND (STATUTORY BASIS) CALCULATION OF FUND BALANCES BY CATEGORY OF STATE FUNDS FOR THE FISCAL YEAR ENDED JUNE 30, 2015

STATE FUNDS AND FUNDS AVAILABLE FROM BEGINNING FUND BALANCE State Funds State Treasury Receipts State General Fund Receipts Lottery for Education - Lottery Proceeds and Interest Tobacco Settlements Received and Interest Brain and Spinal Injury Trust Fund Federal Revenue Guaranteed Revenue Debt Common Reserve Fund - Interest Earned
Total State Treasury Receipts
Agency Surplus Returned Surplus Collected from FY 2014 Early Remittance of FY 2015 Surplus Guaranteed Revenue Debt Common Reserve Fund Georgia Ports Authority Georgia Building Authority State Board of Workers' Compensation Other
Funds Available from Beginning Fund Balance (see below) Mid-Year Adjustment for Education (K-12)
Total State Funds
Funds Available from Beginning Fund Balance Revenue Shortfall Reserve (Preliminary) Lottery for Education Tobacco Settlement Funds Guaranteed Revenue Debt Common Reserve Fund
Total Funds Available from Beginning Fund Balance
TOTAL STATE FUNDS AND FUNDS AVAILABLE FROM BEGINNING FUND BALANCE
APPROPRIATION Legislative Appropriation to Spending Units for Fiscal Year Ended June 30 FY 2015 Legislative Appropriation to Spending Units House Bill 744 (Original Appropriation) House Bill 75 (Amended Appropriation) Budget Adjustments Hospital Provider Payment Nursing Home Provider Fees Net Appropriation Prior to Lapse
Less: Current Year Funds Lapsed
NET APPROPRIATION
EXCESS OF STATE FUNDS AND FUNDS AVAILABLE FROM BEGINNING FUND BALANCE OVER NET APPROPRIATION
ENDING FUND BALANCE - JUNE 30, 2015

TOTAL

STATE GENERAL AND MOTOR FUEL FUNDS

$ 20,434,743,033.80 982,460,046.01 138,441,332.20 1,784,064.00 3,054.42 67,010.18
21,557,498,540.61

$ 20,434,743,033.80 -
1,784,064.00 3,054.42 -
20,436,530,152.22

106,413,625.73
38,188.00 595,934.00 4,728,320.00 1,743,968.44

66,587,504.36
67,010.18 38,188.00 595,934.00 4,728,320.00 1,701,918.38

191,678,066.00 21,862,696,642.78

191,678,066.00 20,701,927,093.14

796,247,943.40 811,638,465.40
27,230,510.88 54,003,250.00
1,689,120,169.68
23,551,816,812.46

796,247,943.40 -
796,247,943.40
21,498,175,036.54

20,836,649,562.00 276,256,534.00
7,444,738.00 17,557,374.00 21,137,908,208.00
(105,200.00)
21,137,803,008.00
2,414,013,804.46

19,746,334,738.00 276,256,534.00
7,444,738.00 17,557,374.00 20,047,593,384.00
(105,200.00)
20,047,488,184.00
1,450,686,852.54

$ 2,414,013,804.46 $ 1,450,686,852.54

2

LOTTERY FOR EDUCATION FUNDS

TOBACCO SETTLEMENT
FUNDS

GUARANTEED REVENUE
DEBT COMMON RESERVE FUND

$

-$

-$

982,460,046.01

-

-

138,441,332.20

-

-

-

-

-

-

982,460,046.01

138,441,332.20

38,830,194.73
30,477.06

995,926.64
11,573.00

1,021,320,717.80

139,448,831.84

811,638,465.40
-
811,638,465.40
1,832,959,183.20

27,230,510.88 -
27,230,510.88
166,679,342.72

67,010.18
67,010.18
-
(67,010.18) -
-
-
54,003,250.00
54,003,250.00
54,003,250.00

947,948,052.00 -
947,948,052.00
-
947,948,052.00
885,011,131.20

142,366,772.00 -
142,366,772.00
-
142,366,772.00
24,312,570.72

$

885,011,131.20 $

24,312,570.72 $

-
54,003,250.00
54,003,250.00

3

STATE OF GEORGIA GENERAL FUND (STATUTORY BASIS) STATE GENERAL FUND RECEIPTS BY COLLECTING UNIT FOR THE YEAR ENDED JUNE 30, 2015

COLLECTING UNIT (See also "Detail of State General Fund Receipts by Collecting Unit")
Accounting Office, State Agriculture, Department of Audits and Accounts, Department of Banking and Finance, Department of Behavioral Health and Developmental Disabilities, 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, Office of the Commissioner of Investigation, Georgia Bureau of Judicial Branch
Appeals, Court of Judicial Council Supreme Court Labor, Department of Natural Resources, Department of Pardons and Paroles, State Board of Properties Commission, State Public Health, Department of Public Safety, Department of Public Service Commission Revenue, Department of Secretary of State Student Finance Commission, Georgia - Georgia Non-Public Post-Secondary Education Commission Superior Court Clerks' Cooperative Authority Treasurer, Office of the State Workers' Compensation, State Board of
Total State General Fund Receipts

$

362,678.05

20,098,004.60

4,392,774.36

20,531,998.85

2,516,533.01

474,322,838.01

15,110,617.05

73,647,018.75

747,947.60

16,701.60

5,092,742.39

7,137,755.30

478,509,906.22

1,094,918.75

414,684.89 1,900.00
221,991.42 27,724,158.00 45,956,399.94
5,444.52 10,400,972.50
9,836,616.15 6,595,291.87
833,665.32 19,027,342,270.77
78,617,291.11 1,366,286.21
88,656,837.73 11,178,483.62 22,008,305.21

$ 20,434,743,033.80

4

STATE OF GEORGIA GENERAL FUND (STATUTORY BASIS) ANALYSIS OF REVENUE SHORTFALL RESERVE
(PRELIMINARY) JUNE 30, 2015

Beginning Fund Balances - July 1, 2014 Reserved for Revenue Shortfall Reserve (Preliminary) FY 2014 Agency Surplus Returned
Total Beginning Revenue Shortfall Reserve - July 1, 2014 FY 2015 Appropriation of Mid-Year Adjustment for Education
Adjusted FY 2014 Revenue Shortfall Reserve
Excess of Total Current Year State Treasury Receipts and Agency Surplus Returned Over Current Year Appropriation/Other Deductions (see below)
Ending Revenue Shortfall Reserve (Preliminary) - June 30, 2015

Net Change in Revenue Shortfall Reserve from Current Year Activity Current Year State Treasury Receipts and Agency Surplus Returned State General Fund Receipts (Net Revenue Collections) Other Treasury Receipts Total Current Year State Treasury Receipts Agency Surplus Returned - Early Remittance of FY 2015 Surplus Total Current Year State Treasury Receipts and Agency Surplus Returned
Current Year Appropriation/Other Deductions FY 2015 Appropriation (does not include appropriation for Mid-Year Adjustment itemized above) Budget Adjustments (net) Funds Lapsed
Total Current Year Appropriation/Other Deductions
Excess of Total Current Year State Treasury Receipts and Agency Surplus Returned Over Current Year Appropriation/Other Deductions

$ 20,434,743,033.80 1,787,118.42
20,436,530,152.22 7,131,370.56
20,443,661,522.78
19,830,913,206.00 25,002,112.00 (105,200.00)
19,855,810,118.00
$ 587,851,404.78

$ 987,926,009.40 66,587,504.36
1,054,513,513.76 (191,678,066.00) 862,835,447.76
587,851,404.78 $ 1,450,686,852.54

Statutory Limits/Availability
Maximum Reserve - 15% of State General Fund Receipts (Net Revenue Collections)
1% of State General Fund Receipts (Net Revenue Collections) (Maximum amount of reserve available for appropriation to fund increased K-12 needs)
4% of State General Fund Receipts (Net Revenue Collections) (Governor may release reserve funds in excess of this amount for appropriation)
Current Year Reserve as a Percentage of State General Fund Receipts (Net Revenue Collections)

$ 3,065,211,455.00 $ 204,347,430.00 $ 817,389,721.00
7.10%

This reserve is calculated as provided for in OCGA 45-12-93(a), which states, in part, 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 one percent (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 four percent (4%) of net revenue collections for appropriation. The reserve cannot exceed fifteen percent (15%) of the previous fiscal year's net revenue for any given fiscal year.
The reserve included in this report is labeled "Preliminary," as it does not include the lapsing of current year surplus from appropriated agencies. Final close-out and audit of agency surplus will be completed subsequent to the release of this report.
5

STATE OF GEORGIA GENERAL FUND (STATUTORY BASIS) ANALYSIS OF MOTOR FUEL FUNDS AVAILABLE FOR APPROPRIATION
JUNE 30, 2015

Amount Derived from Motor Fuel Taxes FY 2015 Motor Fuel Tax Collections Per Accounting Records of the Department of Revenue Motor Fuel Collections Motor Carrier Mileage Tax
Total Motor Fuel and Motor Carrier Mileage Tax Receipts
Refunds Collection Costs
Net Motor Fuel and Motor Carrier Mileage Tax Receipts
3% Sales Tax on Motor Fuel
Total FY 2015 Motor Fuel Tax Collections per Department of Revenue
Interest Earned on Motor Fuel Tax Funds (Per Accounting Records of OST)
Total FY 2015 Motor Fuel Collections
Motor Fuel Tax Funds on Deposit in the Guaranteed Revenue Debt Common Reserve Fund in Excess of Amount Required
Total Amount Derived from Motor Fuel Taxes

$ 467,053,503.99 8,510,934.18
475,564,438.17 (14,290,407.22) (5,199,006.52) 456,075,024.43 564,236,864.90 1,020,311,889.33
5,135,725.80 1,025,447,615.13
67,010.18 1,025,514,625.31

FY 2016 Original Appropriation (House Bill 76) - Motor Fuel Funds to Georgia Department of Transportation to State of Georgia General Obligation Debt Sinking Fund
Total FY 2016 Original Appropriation (House Bill 76) - Motor Fuel Funds

866,576,514.00 136,777,277.00
1,003,353,791.00

Total Motor Fuel Funds Available for FY 2015 Appropriation (See Below)

$ 22,160,834.31

The Constitution of the State of Georgia and the Official Code of Georgia provide that the amount of motor fuel-related collections in one fiscal year defines the amount to be appropriated in the subsequent fiscal year. The difference in the actual fiscal year 2015 motor fuel collections (including motor fuel funds on deposit in the Guaranteed Revenue Debt Common Reserve Fund at June 30, 2015), and the motor fuel appropriations in the 2016 Original Appropriations Act must be appropriated as motor fuel funds during fiscal year 2016. (see Article III, Section IX, Paragraph VI of the Constitution of the State of Georgia and OCGA 50-17-23(b)(3)).
6

STATE OF GEORGIA GENERAL FUND (STATUTORY BASIS) ANALYSIS OF RESERVE FOR LOTTERY FOR EDUCATION
PRELIMINARY JUNE 30, 2015

Beginning Reserve for Lottery for Education (Preliminary) - July 1, 2014
Additions Lottery Proceeds Collected Interest Earned Early Remittance of FY 2015 Surplus FY 2014 Agency Lottery Surplus Returned
Total Additions
Deductions FY 2015 Appropriations
Ending Reserve For Lottery for Education (Preliminary) - June 30, 2015
Analysis of Reserve Restricted Shortfall Reserve (50% of prior year proceeds)
Unrestricted (Preliminary)
Ending Reserve For Lottery for Education (Preliminary) - June 30, 2015

$ 811,638,465.40
980,501,000.00 1,959,046.01 30,477.06
38,830,194.73 1,021,320,717.80
947,948,052.00 $ 885,011,131.20
$ 472,548,500.00 412,462,631.20
$ 885,011,131.20

This reserve is calculated as provided for in OCGA 50-27-13. OCGA 50-27-13(b)(3) requires that "A shortfall reserve be maintained within the Lottery for Education account in an amount equal to at least 50 percent of the 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 in this paragraph in the next fiscal year and the lottery-funded programs shall be reviewed and adjusted accordingly."
The reserve included in this report is labeled "Preliminary," as it does not include the lapsing of current year surplus from appropriated agencies. Final close-out and audit of agency surplus will be completed subsequent to the release of this report.
7

STATE OF GEORGIA GENERAL FUND (STATUTORY BASIS) ANALYSIS OF RESERVE FOR TOBACCO SETTLEMENT FUNDS
PRELIMINARY JUNE 30, 2015

Beginning Reserve for Tobacco Settlement Funds (Preliminary) - July 1, 2014
Additions Tobacco Settlements Received Interest Earned Early Remittance of FY 2015 Surplus FY 2014 Agency Tobacco Surplus Returned
Total Additions
Deductions FY 2015 Appropriations
Ending Reserve For Tobacco Settlement Funds (Preliminary) - June 30, 2015

$ 27,230,510.88
138,385,088.20 56,244.00 11,573.00
995,926.64 139,448,831.84
142,366,772.00
$ 24,312,570.72

This reserve represents funds available as provided by the State of Georgia's share of the National Association of Attorneys General's Master Tobacco Settlement Agreement. Although no specific legal requirement for this reserve exists, the State's budget writers have chosen to establish a separate appropriations fund for the disbursement of these funds. Accounting for these funds within a reserve facilitates identification of the unexpended funds available for future appropriation. The reserve included in this report is labeled "Preliminary," as it does not include the lapsing of current year surplus from appropriated agencies. Final close-out and audit of agency surplus will be completed subsequent to the release of this report.
8

STATE OF GEORGIA GENERAL FUND (STATUTORY BASIS) ANALYSIS OF RESERVE FOR GUARANTEED REVENUE DEBT COMMON RESERVE FUND
JUNE 30, 2015

GUARANTEED REVENUE DEBT BOND ISSUE
State Road and Tollway Authority Series 2001/Series 2011A Refunding Series 2003/Series 2011B Refunding
Total Guaranteed Revenue Debt Bond Issues

AVAILABLE BALANCE JULY 1, 2014 BEGINNING RESERVE JULY 1, 2014

INTEREST EARNED

AVAILABLE BALANCE JUNE 30, 2015

HIGHEST ANNUAL DEBT SERVICE REQUIREMENT ENDING RESERVE JUNE 30, 2015

EXCESS BALANCE JUNE 30, 2015

$ 29,596,500.00 $ 24,406,750.00

36,724.95 $ 29,633,224.95 $ 29,596,500.00 $

30,285.23

24,437,035.23

24,406,750.00

36,724.95 30,285.23

$ 54,003,250.00 $

67,010.18 $ 54,070,260.18 $ 54,003,250.00 $

67,010.18

This reserve is calculated as provided for in OCGA 50-17-23(b)(3) which states, in part, "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".
9

STATE OF GEORGIA GENERAL FUND (STATUTORY BASIS) DETAIL OF STATE GENERAL FUND RECEIPTS BY COLLECTING UNIT FOR THE YEAR ENDED JUNE 30, 2015

COLLECTING UNIT

Accounting Office, State

State Ethics

$

Agriculture, Department of Animal Industry Fees Animal Protection Fees Consumer Protection Fees Entomology and Pesticides Permits Feed Division Fees GATE Program Miscellaneous Receipts Plant Industry Fees Regional Farmers Market Fees Small Farmers Market Fees Weights and Measures Warehouse Fees

$

15,821.00

664,048.00

5,407,070.83

3,801,038.51

682,649.21

772,143.22

207,317.15

1,399,610.56

6,549,734.91

356,695.40

241,875.81

Audits and Accounts, Department of For Federal Audit Fees Undistributed For Nursing Home Audit Fees Community Health, Department of

2,458,660.00 1,934,114.36

Banking and Finance, Department of Fees

Behavioral Health and Developmental Disabilities, Department of Patient Accounts

Community Health, Department of Exam Board Fees Home Health Care License Hospital Provider Payment Medical License Fees Miscellaneous Fees Nursing Home Provider Fees

8,547,918.19 4,429,595.17 278,958,076.00 6,632,013.58
341,383.07 175,413,852.00

Corrections, Department of Confiscated Contraband Receipts Parole Fees Probation Supervision Fees Room and Board Assessments Supervision Transfer Fees

17,178.28 1,191,913.20 8,183,556.19 5,682,108.19
35,861.19

Driver Services, Department of A.D.A.D. Permits Driver's License Fees House Bill 160 - Excessive Speeder Fees

17,595.00 51,256,823.75 22,372,600.00

Early Care and Learning, Department of Child Care Learning Center Fees Civil Penalties

641,634.00 106,313.60

General Assembly of Georgia Legislative Earned Fees Legislative Service Fees Miscellaneous

4.00 13,267.65
3,429.95

Governor, Office of the Office of Consumer Affairs Buying Service Fees Fines Motor Vehicle Arbitration Fees Professional Standards Commission Teachers Certification Fees

284.00 4,437,201.07
363,553.83
291,703.49

362,678.05
20,098,004.60 4,392,774.36 20,531,998.85 2,516,533.01
474,322,838.01 15,110,617.05 73,647,018.75
747,947.60 16,701.60
5,092,742.39

10

Human Services, Department of Administrative Penalties - DUI Child Support Recovery Program Civil Penalties - Child Care Vital Records Laboratory Licenses
Insurance, Office of the Commissioner of Business Licenses and Permits Fraud Account Non Business Licenses and Permits Penalty and Interest Safety Engineering Fees State Premium Tax Insurance Company Regulation Refund of Local Premium Tax
Investigation, Georgia Bureau of Bingo License Fees Fingerprint License Applications GCIC Records Check Fees Miscellaneous Receipts
Judicial Branch: Appeals, Court of Admission to Practice Certified Records Furnished Court Cost and Fees Excess Convenience Fee
Judicial Council Probation Administration Fees
Supreme Court Admission to Practice Certified Copies Furnished Cost in Cases Docketed Excess Convenience Fees
Labor, Department of Administrative Assessments Penalty and Interest Collections
Natural Resources, Department of Alligator Farm Permit Alligator Hunting License Asbestos License Fees Boat Registration BUI Reinstatement Fees Car Wash Certification Fees Cast Net Licenses - Resident Catch Out Pond Charter Boat Fishing Licenses Coastal Marshland Shore Protection Commercial Boat Licenses Commercial Fox Preserve Commercial Quail Breeders License Crabbing License - Resident Crabbing License - Non Resident Dog Hunting License Fines - Environmental Protection Division Fines - Game and Fish Division Fur Dealers License Agent Fur Dealers License - Resident Fur Trappers License - Resident Fur Trappers License - Non Resident Game Holding Permit Hazardous Waste Superfund Historic Preservation Application Fees Hunting and Fishing Licenses Land Disturbance Fees Lifetime License - Non Resident Lifetime License - Senior Discount Lifetime License - Shooting Lifetime License - Veterans Lifetime Sportsman License Type A - Adult

STATE OF GEORGIA GENERAL FUND (STATUTORY BASIS) DETAIL OF STATE GENERAL FUND RECEIPTS BY COLLECTING UNIT FOR THE YEAR ENDED JUNE 30, 2015
$ $ 419,622,257.53
494,647,572.19 (494,616,622.89)
11

7,097,171.55 34,678.34 (359.59) 6,265.00 $
41,551,226.59 4,213,389.03 4,861,057.01 2,943,841.91 5,287,184.85
419,653,206.83
13,400.00 686,754.00 387,505.75
7,259.00
28,961.00 370.00
381,057.10 4,296.79
22,652.29 13,313.60 170,200.05 15,825.48
23,222,582.55 4,501,575.45
100.00 59,750.00 358,852.60 3,529,824.22
4,800.00 1,000.00 7,000.00 1,726.00 3,200.00 6,200.00 51,057.50 2,700.00 2,748.00 34,320.00
236.00 34,400.00 1,325,551.97
7,000.00 880.00 790.00
42,065.00 10,250.00
1,280.00 1,206,036.40
6,875.00 19,234,532.59
1,608,325.56 (4,588.00) 87,967.00 4,200.00 42,504.00
215,218.00

7,137,755.30
478,509,906.22 1,094,918.75 414,684.89 1,900.00 221,991.42
27,724,158.00

STATE OF GEORGIA GENERAL FUND (STATUTORY BASIS) DETAIL OF STATE GENERAL FUND RECEIPTS BY COLLECTING UNIT FOR THE YEAR ENDED JUNE 30, 2015

Natural Resources, Department of (continued)

Lifetime Sportsman License Type I - Infant

$

Lifetime Sportsman License Type Y - Youth

Marina Pier Licenses

Special Purpose Exportation Permit

Residential Operating Commercial Shooting Preserve

Residential Operating Private Shooting Preserve

Salt Water Bait Dealers License - Resident

Salt Water Fishing Guide - Resident

Salt Water Fishing Guide - Nonresident

Salt Water Fishing Guide - Customer Resident

Salt Water Fishing Guide - Customer Nonresident

Salt Water Fishing Guide - Unlimited Customer Resident

Scientific Collectors Permit

Scrap Tire

Soft Shell Crab Dealer

Solid Waste Fees

State Federal Falconry Permit

Surface Water Permit Fees

Tax Credit Donation

Taxidermist License - Resident

Taxidermist License - Non-Resident

Title III Hazardous Substance Fee

Water Well License Renewal

Wild Animal Exhibit Permit

Wild Animal Dealer License

Pardons and Paroles, State Board of Parole Fees

Properties Commission, State Rental and Sale of Property

Public Health, Department of Central Laboratory Fees Tanning Fees Vital Record Fees Paramedic Certification Fees

Public Safety, Department of Other Fees Overweight Citations

Public Service Commission Civil Penalties - Utilities Integrated Resource Planning Cost

Revenue, Department of Net Taxes: Income Tax - Individual Refunds

$ 12,024,815,901.66 (2,346,291,875.80)

$ 9,678,524,025.86

Income Tax - Corporate Refunds

1,173,664,017.17 (173,127,592.06)

1,000,536,425.11

Sales and Use Tax - General Refunds

5,479,764,869.94 (89,411,803.45)

5,390,353,066.49

Motor Fuel Excise and Motor Carrier Mileage Tax Refunds

475,789,448.91 (14,207,270.17)

461,582,178.74

Prepaid State Tax (Second Motor Fuel Tax)

564,236,864.90

Tobacco Taxes Refunds

215,098,673.40 (43,558.32)

215,055,115.08

Alcoholic Beverages Tax Liquor Refunds
Malt Beverage Wine

60,010,734.62 (9,541.70)

60,001,192.92 87,350,212.86 37,022,405.68

Property Tax Refunds

27,046,505.85 (247,367.76)

26,799,138.09

183,545.00 166,833.00
400.00 7,209.00 21,050.00 7,705.00
725.00 3,950.00
550.00 21,000.00
4,000.00 1,200.00 10,700.00 6,389,797.36
100.00 10,381,263.06
2,070.00 31,000.00 171,690.00 23,700.00
118.00 557,696.68
45,250.00 5,714.00
32,332.00 $
6,674,910.25 44,330.00
2,756,024.95 361,350.95
215,216.50 6,380,075.37
780,651.32 53,014.00

45,956,399.94 5,444.52
10,400,972.50
9,836,616.15 6,595,291.87
833,665.32

12

Motor Vehicle License Tax Refunds
Title ad valorem Tax

STATE OF GEORGIA GENERAL FUND (STATUTORY BASIS) DETAIL OF STATE GENERAL FUND RECEIPTS BY COLLECTING UNIT FOR THE YEAR ENDED JUNE 30, 2015
$ 362,473,251.45 (22,861,380.28) $ 339,611,871.17
828,133,774.81 $ 18,689,206,271.71

Interest, Fees and Sales: Alcoholic Beverages Licenses and Fees Refunds Costs of Collections Real Estate Transfer Tax Sales Tax Education Local Option Homestead Option Local Option MARTA Special Purpose Coin Operated Amusement Fees Fees on Contracts Interest Penalties Penalties and Interest on Fi Fa Public Service Corporation Assessments Tobacco Licenses and Fees Refunds
Unclaimed Property Refunds
Undistributed
Secretary of State Boxing Commission Corporations Elections GA Laws Professional Examinations Qualifying Fees Real Estate Securities State Ethics
Student Finance Commission, Georgia Georgia Non-Public Post-Secondary Education Commission Application and Renewal Fees Sale of Publications
Superior Court Clerks' Cooperative Authority Drivers' Education and Training Indigent Defense Fund Interest Income Judicial Operations Fee Peace Officers and Prosecutors Training Fund Senate Bill 218 Collections Sexual Offender Annual Registration State Children's Trust Fund
Treasurer, Office of the State Dividends on Stock 911 Fees Interest Earned (Net of Bank Charges) State General Funds Motor Fuel Tax Funds Miscellaneous
Workers' Compensation, State Board of Assessments No Dependent Death Cases Penalty Fines

4,433,859.17 (78,430.10) 224,204.21
16,487,344.20 1,252,207.51
13,887,768.76 3,761,761.81
11,902,872.65
832,058.42 (1,241.65)
160,509,612.20 (21,548,186.02)

4,355,429.07
47,516,159.14 (16,412.75) 23,027.72
74,741,117.43 65,831,600.46
83,910.92 1,049,526.88
830,816.77
138,961,426.18 4,759,397.24

5,908,504.13 5,135,725.80

338,135,999.06 $ 19,027,342,270.77

50,434.78 46,578,503.62
82,898.34 5,790.60
16,930,648.04 169,180.09
3,760,486.00 11,039,495.73
(146.09)

78,617,291.11

1,343,525.88 22,760.33
3,746,817.94 39,068,313.19
16,822.51 18,611,107.32 24,405,609.81
1,499,936.65 0.02
1,308,230.29
4,568.55 435,462.39
11,044,229.93 (305,777.25)
21,291,286.97 200,000.00 517,018.24

1,366,286.21
88,656,837.73 11,178,483.62 22,008,305.21

Total State General Fund Receipts

$ 20,434,743,033.80

13

STATE OF GEORGIA GENERAL FUND (STATUTORY BASIS) LEGISLATIVE APPROPRIATION AND ALLOTMENTS TO SPENDING UNITS FOR THE YEAR ENDED JUNE 30, 2015

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 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 Forestry Commission, Georgia Governor, Office of the Human Services, Department of Insurance, Office of the Commissioner 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 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, Georgia Teachers' Retirement System Technical College System of Georgia Transportation, Department of Veterans Service, Department of Workers' Compensation, State Board of General Obligation Debt Sinking Fund
Other Georgia Building Authority Georgia Ports Authority
Total

Legislative Appropriation

Appropriation for Fiscal Year 2015

Budget Adjustments

Funds Lapsed

$ 10,585,835.00 $ 18,705,323.00 10,043,865.00 33,450,200.00

-$ -

15,079,566.00

-

13,620,400.00

-

7,225,812.00

-

67,207,045.00

-

64,878,897.00

-

10,321,349.00

-

6,457,650.00 3,878,113.00 42,515,594.00 11,669,059.00 968,060,951.00 140,206,295.00 3,108,026,340.00 1,151,953,163.00 9,496,994.00 63,099,864.00 369,793,520.00 35,572,250.00 8,083,724,492.00 30,369,769.00 32,958,632.00 49,232,755.00 540,514,023.00 19,882,363.00 99,943,154.00 302,918,411.00 12,959,527.00 21,242,362.00 101,896,453.00 54,322,792.00 46,957,226.00 232,912,775.00 136,671,136.00 8,117,763.00 1,944,621,492.00 192,102,838.00 22,009,032.00 2,582,394.00 689,118,523.00
412,000.00 331,854,904.00 868,459,318.00
19,599,341.00 22,529,716.00 1,083,144,820.00

25,002,112.00 -

-

-

-

-

(20,000.00)
-
(85,200.00) -
-

$ 21,112,906,096.00 $ 25,002,112.00 $

(105,200.00)

14

Net Appropriation

Balance Due Spending Unit July 1, 2014

Cash Allotments
Drawn

Allotments Funds
Returned by Spending Unit

Surplus Lapsed

Balance June 30, 2015

$ 10,585,835.00 $ 18,705,323.00 10,043,865.00 33,430,200.00

1,097,080.68 $ 2,680,241.98 1,844,189.86
756,351.35

10,942,838.92 $ 16,270,814.64 7,984,546.10 33,777,768.65

15,079,566.00 13,620,400.00 7,225,812.00 67,207,045.00 64,878,897.00 10,321,349.00

196,418.47 387,133.99
1,479,319.92 321,669.26

15,037,024.02 13,174,026.87 7,199,289.32 67,114,629.05 64,448,903.97 10,335,158.07

6,457,650.00 3,878,113.00 42,515,594.00 11,669,059.00 968,060,951.00 140,206,295.00 3,133,028,452.00 1,151,953,163.00 9,496,994.00 63,099,864.00 369,793,520.00 35,572,250.00 8,083,724,492.00 30,369,769.00 32,958,632.00 49,232,755.00 540,514,023.00 19,882,363.00 99,943,154.00 302,918,411.00 12,959,527.00 21,242,362.00 101,896,453.00 54,322,792.00 46,957,226.00 232,912,775.00 136,671,136.00 8,117,763.00 1,944,621,492.00 192,102,838.00 22,009,032.00 2,582,394.00 689,118,523.00
326,800.00 331,854,904.00 868,459,318.00
19,599,341.00 22,529,716.00 1,083,144,820.00

1,438,597.57 504,603.55 822,933.10 565,608.63
108,964,088.53 23,706.77
129,468,519.26 66,414,356.78
381,929.93 400,280.42 5,357,370.30 1,116,167.76 39,961,264.17
908,230.02 25,685,398.25 16,413,532.48 424,816.65 5,324,887.35 24,356,208.29
9,856,442.73 3,623,244.42 4,154,595.91 3,095,113.14 20,484.15 281,241.51 12,640,623.03 249,365.91 162,777.86 37,965,005.93 1,445,162.15 517,223,005.53 556,826.40 199,623,001.44

6,809,183.78 3,708,860.14 42,568,435.96 11,445,274.73 925,247,965.46 140,187,402.02 3,148,936,309.70 1,150,789,217.29 9,687,638.32 57,908,094.20 366,707,646.90 34,906,701.13 8,067,500,652.13 30,369,769.00 32,305,028.90 38,790,846.82 549,326,423.42 19,545,662.15 103,141,654.55 307,655,379.32 12,840,648.29 21,053,641.41 97,059,947.70 55,535,671.52 49,056,422.66 233,461,554.56 129,111,005.00 7,936,038.17 1,942,664,301.73 190,571,860.91 22,031,143.93 2,674,168.11 655,583,513.30
321,492.00 329,524,436.47 893,903,926.54 19,512,433.33 22,322,863.33 1,182,593,538.95

-

-

-

-

-

-

-$ 184,097.35

(700,924.68) $ (1,678,274.82) (1,532,815.36)
(184,097.35)

39,152.08 3,436,475.52 2,370,693.40
408,782.70

-

(12,197.14)

226,763.31

-

(62,804.92)

770,702.20

-

(26,522.68)

-

-

(92,415.95)

-

-

(8,901.32)

1,900,411.63

-

(1.79)

307,858.40

134,059.53 35,600.78
216,288.57 1,158.97 4,728,320.00

(134,059.53) (35,600.78) (513,649.57) (441,364.31) (6,416,443.36) (34,797.22) (17,490,208.10) (4,301,477.71) (107,184.68) (136,410.98) (1,450,713.17) (16,896.30) (4,981,082.42)
(162,707.45) (499,393.32) (6,943,736.28) (152,844.64) (369,580.56) (11,331,965.20) (118,878.71) (216,288.57) (1,058,865.43) (682,336.19) (231,934.86) (2,445,575.43) (118,510.72)
(288.63) (1,957,190.27) (2,553,509.19)
(164,998.49) (37,162.56) (37,416,080.67)
(5,308.00) (135,365.52) (502,989.87) (86,907.67) (4,756,479.80) (578,172.00)

1,087,063.79 673,856.41 256,441.57 348,028.59
145,360,630.71 7,802.53
96,070,453.46 63,276,824.78
84,100.93 5,455,639.24 6,992,530.23 1,764,820.33 51,204,021.62
1,399,125.67 35,627,913.11
657,395.78 608,672.86 1,756,806.24 8,287,274.77
188,720.59 13,634,082.60 1,728,028.71 1,823,464.39 100,758.15 7,462,104.43 462,677.71
11,618,090.93
62,255.49 33,841.19 34,085,093.93
3,640,264.16 491,275,407.12
735,519.27 99,596,110.49

595,934.00

(595,934.00)

-

38,188.00

(38,188.00)

-

$ 21,137,803,008.00 $ 1,228,191,795.43 $ 21,161,581,753.44 $ 5,933,647.20 $ (113,520,036.17) $ 1,096,826,661.02

15