Report of the State Auditor, year ended June 30, 1941

THE LIBRARIES
THE
UNIVERSITY OF GEORGIA

si
REPORT
OF THE
STATE AUDITOR
YEAR ENDED JUNE 30
1941
kJjl
State AuditorSTATE OF GEORGIA
To the People of Georgia
Through His Excellency
Eugene Talmadge
Governor of Georgia
Greetings
The annual report of this office summarizing the reports of exami
nations of all the State agencies is submitted to the public in this and in
a supplemental volume for the fiscal year ended June 30 1941
The volume under this cover reports the financial operations of the
State government and the supplemental volume lists the personnel of the
civil establishment with the amount paid to each in the year for services
and for travel expenses
Unit reports of all State agencies are on file in this office and are
open to public inspection
Respectfully
3 Jjh
State Auditor
Atlanta Ga
December 31 1941
TABLE OF CONTENTS
Page
2
9
Statistics
Statement op Operations Consolidated
Receipts and Payments all Agencies 10
Explanatory Notes 12
State Revenues 15
Receipts by Class of Revenue 20
Distribution of Revenues to Budget Fund
Accounts by Class and Spending Unit
Revenues Funded through State Treasury by Collecting Agency
and Spending Unit
Explanatory Notes
Budget Funds
Receipts and Payments Operating Funds of all Spending Units
Receipts and Payments Operating Funds
Agriculture Department of
Athletic Commission
Audits Department of
Banking Department of
Capitol Square Improvement Committee
Comptroller General
Confederate Pensions Department of
Contractors Licensing Board
Education Department of
Entomology Department of
Governor
Highway Department of
Labor Department of
Administration
Employment Service
Unemployment Compensation Bureau
Industrial Board
Law Department of
Library
Library Commission
Military Department of
Military State Defense Corps
Milk Control Board
Natural Resources Department of
Commissioners Office
Forestry
Herty Foundation j
Mines Geology
Parks
Wild Life
Naval Stores Supervising Inspector 231
18
31
41
43
44
46
51
52
55
58
61
65
71
72
98
101
106
177
178
179
180
187
190
194
196
203
205
208
210
214
216
219
224
Pharmacy State Board of
Planning Board
Prison and Parole Commission
Administration
Prison System
Properties Commission
Public Health Department of
Public Health Tuberculosis Sanatorium
Public Safety
Public Service Commission
232
234
236
239
243
244
249
253
258MMHIMnBnHHiHBaHHHlHfl
TABLE OF CONTENTS Continued
Page
Public Welfare Department of
Administration 262
Public Assistance 263
Institutions 279
Confederate Soldiers Home 290
Training School for Girls 293
School for the Deaf 296
School for Mental Defectives 299
Academy for the Blind 301
Factory for the Blind 304
Training School for Boys 305
Milledgeville State Hospital 308
State Hospital Authority 312
Purchases Supervisor of 318
Radio Commission 321
Revenue Department of 322
Secretary of State 333
State Treasury
Administration 343
Custodial Accounts 344
Public Debt 346
County Road Aid 347
Land Title Guaranty Fund 347
Supreme Court 348
Court of Appeals 349
Superior Courts 350
General Assembly 351
Veterans Service Office 363
University System of Georgia
All Units Consolidated 366
Regents 368
Georgia Normal Agricultural College Albany 375
Georgia S W College Americus 377
Agricultural Extension Athens 380
University of Georgia Athens 384
University of Georgia Athletic Association Athens 419
University of Georgia Press Athens 424
Georgia Cooperative Association Athens 427
University of Georgia School of Aviation Athens 429
School of Technology Atlanta 432
Tech Athletic Association Atlanta 457
Evening School Junior College Atlanta 462
General Extension Atlanta 465
University of Georgia School of Medicine Augusta 468
West Georgia College Carrollton 471
Middle Georgia College Cochran 473
North Georgia College Dahlonega 475
South Georgia College Douglas 478
Georgia Experiment Station Experiment 481
State Teachers Agricultural College Forsyth 484
Fort Valley State College Ft Valley 485
Georgia State College for Women Milledgeville 488
Georgia State College Savannah 494
South Georgia Teachers College Statesboro 497
Abraham Baldwin Agricultural College Tifton 500
Coastal Plain Experiment Station Tifton 503
Georgia State Womans College Valdosta 507
Explanatory Notes following each unit
Memorandum of State Obligations 510
vrSTATISTICSBBBBBBBBBBBBBBBBBBBBBBMBBBBBBBBMM

State of Georgia
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1941
Amount Percentage Percentage Per
of Class to Total Capita
TAXES
Property TaxGeneral Digest 393720088
Property TaxPublic Utility 86355361
Property TaxIntangibles 18620004
Poll Tax 26362318
Inheritance 56151712
Income 738756527
Motor Fuel Tax 2482160077
Alcoholic Beverage 224416394
Beer 127789311
Wine 36895144
Cigar and Cigarette 337979174
Insurance Premium 129231240
Kerosene 27573157
Business License 121299643
Motor Vehicle License 223155285
Drivers Licenses 64160550
Hunting and Fishing 17666231
Corporation Franchise 4 6181512
Carbonic Acid 8555215
Malt Syrups 3216
Soft Drinks 2004849 01
Fines and Forfeits 703268
77 51 126
17 12 27
3 2 06
5 3 08
12 7 18
143 94 236
480 316 795
44 28 72
25 16 41
7 5 12
65 43 108
25 16 41
5 3 09
23 15 39
43 28 71
12 8 21
3 2 06
9 6 15
2 1 03
Total Taxes 5169740276
GRANTS FROM COUNTIES TO
Highway Dept 56372072
Public Welfare Dept 47305762
Total 103677834
100 656 7 6 1655
544 456 18 15
100 13 33
OgBKHSKState of Georgia
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1941
DONATIONS RECEIVED BY
Education Dept
Highway Dept
Natural Resources Dept
Public Health Dept
Public Welfare Dept
University System
Amount Percentage Percentage Per
of Class to Total Capita
1592123 42 ooy2
3000000 80 Yz 01
1623366 43 M oo
238000 6
808720 22
50258167 807 4 10
GRANTS BY U S GOV TO
Education Dept 182954534
Labor Dept 96987818
Natural Resources Dept 8276899
Public Health Dept 77211999
Highway Dept 1163890216
Public Welfare Dept 319481766
University System 115333403
Total 37520376 100 5 12
93 23 59
49 12 31
4 1 03
39 10 25
593 148 373
163 40 102
59 15 36
Total 1964136635 100 249 629
RENTS INTEREST ON INVESTMENT
PROPERTIES 58326087 100 7 18
OPERATING EARNINGS
General Government Depts 37817039
Protection Depts 77915265
Health Depts 8700725
Natural Resources Depts 32943535
Highway Dept 16132229
Charities Depts 1271190
Hospital Depts 11452676
Penal Corrections 8416246
Educational Depts 353400118
Recreational Depts 2089318
Veterans Aid Depts 10125
Total 550148466
Grand Total 7883549674
69 5 12
142 10 24
16 1 03
60 4 11
29 2 05
2 y2
21 i 04
15 i 03
642 45 113
4 y2 70 100 01
100 176
2523
mHni
HHMHHMHB
HHIMHHHHIiHHHHBBfllHHnMEHIHMnHBHH
Sttaie 0 Georgia
DISTRIBUTION OF REVENUE RECEIPTS
YEAR ENDED JUNE 30 1941
rce of Revenue Distributed to
Sou Common University Schools System Highway Counties for Counties for Dept Roads Bonds
1 2 3 Taxes 2030312017 174344311 1456726724 395618979 264653670 Percentage 393 34 282 76 51 Per Capital 650 56 466 127 86
4 5 6 Grants from U S GovPercentage Per Capita 182954534 115333403 1163890216 93 59 592 58l2 37 373
7 8 9 Grants from Counties Percentage Per Capita 56372072 544 18
10 H 12 Donations Percentage Per Capita 1592123 30258167 42 806 ooy2 10 3000000 80 01
13 14 15 Rents Percentage 1 Per Capita
16 17 18 OperatingEarnings Percentage Per CapitaTotals 2 33497 360529764 1 655 115 16132229 29 05
19 214892171 680465645 2696121241 395618979 264653670
20 Percentage of Totals 1 Per Capita of Totals 282 86 342 51 34
21 709 218 863 127 86
NOTE 1940 Pop 3123723
State of Georgia
DISTRIBUTION OF REVENUE RECEIPTS
YEAR ENDED JUNE 30 1941
Total
Public State Institutions Public Welfare Hospitals Debt Outside Agents 96869952 19 31 All Other
206028635 267447051 39168000 40 52 7 66 85 12 238570937 5169740276 46 1000 76 1655 1 2 3
305269748 155 98 17926717 9 06 178762017 1964136635 92 1000 5612 629 4 5 6
47305762 456 15 103677834 1000 33 7 8 9
858720 23 1811366 37520376 49 1000 0012 12 10 ID 12
54000000 926 17 4326087 58326087 74 1000 01 18 13 14 15
1271190 2 18306892 33 06 153874894 550148466 280 1000 50 176 577345301 7883549674 16 17 18
559875335 304539380 93168000 96869952 19
71 37 12 12 73 1000 20
179 97 29 31 184 2523 21
cvjorKsoBaa
HHHHBHBHBBHHHHllHHHBHHHHMflBHBiHHDHHHBIHP
State of Georgia
GOVERNMENTAL COST PAYMENTS
YEAR ENDED JUNE 30 1941
Operating Expense
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Object
Amount
Per
Pet Capita
Personal Services 1302600312
Travel Expense 101271197
Supplies Materials 442120329
Telephone Telegraph
Heat Light Power
Publications
Repairs
Rents
Insurance
Indemnities
Interest
Postage
Water
Pensions Benefits
Grants to Civil Divisions
Contracts
Equipment
Miscellaneous
Totals
37774261
33718444
26110267
32253865
16746905
18939428
7718211
20864881
48454066
21413186
617
48
210
18
16
12
15
8
9
3
10
23
10
2110085352 1000
Percentage of Totals
Per Capita of Totals
COMPARISON OF TOTALS
Year Ended June 30
Year Ended June 30
Year Ended June 30
Year Ended Dec 31
Year Ended Dec 31
268
19401892132667
1939 1885255890
1938 1735365734
1936 1139979230
1935 1005267205
H17
32
143
12
11
08
10
05
06
02
07
16
07
676
Pensions
Amount
619517084
2519484582
3139001666
285 606 2285310230
317 604 2143977634
279 556 2072944616
327 365 1177027180
282 322 1348556315
NOTE 1940 Pop 3123723H
HgHranmra
HHBBHHI
Stafe 0 Georgia
GOVERNMENTAL COST PAYMENTS
YEAR ENDED JUNE 30 1941
Benefits Grants Lands Bldgs Hways Eqpt
Total
Per Per Per
Percent age Capita Amount Percentage 207278475 79 j Capita Amount P 66 1509878787 ercentagi s Capita 483
192 1
14074934 5 05 115346131 15 37 2
739488294 282 236 1181608623 150 379 3
945690 38719951 5 12 4
1029159 34747603 4 11 5
35738 26146005 3 08 6
28621024 12 09 60874889 8 19 7
5315082 2 02 22061987 3 07 8
100697 19040125 2 06 9
14100 7732311 20864881 1 3 02 07 10 11
197 198 619517084 79 198 12
803 807 2519484582 320 807 13
1263626115 481 404 1263626115 160 404 14
359533779 137 117 408087845 52 133 15
1005 6911027 2 1000 334 02 841 28324213 3 1000 1000 09 16
1000 2626974114 7876061132 2522 17
398 18
19
345 732 2453107838 370 785 6630550735 1000 2123 20
360 686 1919368758 323 614 5948602282 1000 1904 21
333 664 2420456892 388 775 6228767242 1000 1995 22
338 377 1166035063 335 373 3483041473 1000 1115 23
378 432 1212666963 340 388 3566490483 1000 1142 24
State of Georgia
SUMMARY OF
RECEIPTS AND PAYMENTS
OF
ALL STATE AGENCIES
YEAR ENDED JUNE 30 1941IIIIIWIIWBI1111 II im 1 MtiHd MiH UliiitimymilhmyMHilM lltlMiyhM aaltaWIIMiiMWMWWMWiMMMMWllM Will HalMIIWHWWMM UltilWIMBWilllff
10 State of Georgia
RECEIPTS
Consolidation of All State Agencies
1941 1940
REVENUE
Taxes 5169740276 4568869159
Grants from U S Government 1964136635 1062927379
Grants from Counties 103677834 194771205
Donations 37520376 23309901
Income on Investment Properties 58326087 57253946
Earnings from fees rents sales 550148466 500384696
Total revenue receipts 7883549674 6407516286
Transfers from Public Trust Funds 6497318 9604377
Total revenue for general
operations 7877052356 6417120663
NONREVENUE
Public Trust Funds 795656229 1155591517
Public Trust Funds Transfers from
Revenue Funds 6497318 9604377
Private Trust Accounts 1707288240 2079075661
Private Trust Accounts Revenue
Allotments 5252608984 4723572601
Public Debt 993854536 906700000
Total nonrevenue receipts 8755905307 8855335402
CASH BALANCES JULY 1st
Budget Funds
In State Treasury Unallotted 19673039 92016754
In Spending Units Unexpended 822595196 764965899
In Collecting Units Unfunded 22409520 20530987
Public Trust Funds
In Spending Units
andU S Treasury 2357381116 1963215436
Private Trust Funds
In State Treasury 678293866 547204271
In Spending Units 56167250 66660894
Total Cash Balances July 1st 3956519987 3454594241
Total receipts20589477650 18727050306State of Georgia 11
PAYMENTS
Consolidation of All State Agencies
1941 1940
GOVERNMENTAL COST
Expense 5249087018 4166740562
Outlays 2626974114 2456611339
Total cost payments 7876061132 6623351901
NONCOST
Public Trust Funds 439931034 751821460
Private Trust Accounts 1788860632 2087029891
Private Trust Accounts Revenue
Allotments 5522149732 4595022420
Public Debt 1060703670 713304647
Total noncost payments 8811645068 8147178418
CASH BALANCES JUNE 30th
Budget Funds
In State Treasury Unallotted 10137481 19673039
In Spending Units Unexpended 769042132 822595196
In Collecting Units Unfunded 19640232 22409520
Public Trust Funds
In Spending Units
and U S Treasury 2719603629 2357381116
Private Trust Funds
In State Treasury 375213436 678293866
In Spending Units 8134540 56167250
Total cash balances June 30th 3901771450 3956519987
Total payments 20589477650 1872705030612 State of Georgia
RECEIPTS AND PAYMENTS OF ALL STATE AGENCIES
Revenue receipts in the year were 7883549674 not including Public
Trust Fund Income an increase of 1476033388 over the previous year
Transfers from Public Trust Funds consist of 6830449 University Sys
tem Endowment Funds Income used for general operations in the period
and 13327767 of general revenue funds used for amortization of pur
chaselease contract between the Milledgeville State Hospital and the State
Hospital Authority a net deduction of 6497318 from Revenue Section
and set up under NonRevenue Public Trust Fund Income
Item of Public Trust Funds 795656229 is made up of 37382633
grants from U S Government to State Hospital Authority 654583654
unemployment compensation tax for payment of benefits to the unem
ployed 57688687 interest from U S Treasury on Unemployment Com
pensation Tax on deposit in the U S Treasury 19000000 from sale of
bonds by the State Hospital Authority 1725901 from gifts for principal
of public trust funds of the University System 11870123 from interest
and rent on public trust fund investments 13405231 from realizations
of investments
Item Public Trust Funds Transfers from Revenue Funds 6497318
is contra the deduction from revenue receipts previously explained
Item Private Trust Accounts 1707288240 consists of 123010392
through spending units and 1584277848 through the Treasury All but
a small part of this and the following item are agency accounts only as
they affect the initial receiving units and reappear as revenue or public
trust fund receipts in another unit which has accounting control and is the
beneficiary of the receipt
Item Private Trust Accounts Revenue Allotments 5252608984 is
an arbitrary accounting set up for clearing revenue allotments from the
Treasury accounts into spending unit budget accounts instead of implement
ing by showing as transfers of funds It will be seen by reference to the
Revenue section herein that the amount is the sum of 1804232782
allotted from the general fund and 3448376202 from allocation funds
Item Public Debt 993854536 is the sum of 265000000 Highway
Department 2 10year refunding bonds 4300000 State Refunding
414 50year Bonds to the University System 700000000 State Treas
ury current loans 350000000 twice 21346250 U of Ga Athletic
Association and 3208286 U of Ga School of AviationState of Georgia 13
RECEIPTS AND PAYMENTS OF ALL STATE
AGENCIES Continued
Cash Balances at the beginning of the year are set out in detail in the
statement
Governmental Cost Payments are the totals from Operating State
ments section statement consolidating the expense and outlays payments
of all the State spending agencies
Public Trust Funds 439931034 is from Unemployment Compensa
tion benefit payments of 367561609 State Hospital Authority Admin
istration Cost of 11784435 and Investments in lands and improvements
of 47274821 Academy for the Blind for equipment 6856 University
System investments 12407049 and expenses of 896264
Private Trust Accounts payments are explained by the notes under
receipts and a statement in detail of these funds handled through Treasury
is shown in this section
Public Debt payments of 1060703670 were in liquidation of 2646
53670 Highway Refunding Certificates 20000000 State 4A bonds
300000 State 7 bonds 54000000 W A Rental Warrants 7000
00000 State Treasury Current Loans 20000000 U of Ga Athletic Asso
ciation loans 1550000 Tech Athletic Association loans and 200000
Herty Foundation loansHHflHIState of Georgia
15
STATE REVENUES
STATEMENT OF RECEIPTS AND DISTRIBUTION
RECEIPTS BY CLASS OF REVENUE
DISTRIBUTION TO BUDGET FUND
ACCOUNTS
REVENUES FUNDED THROUGH
STATE TREASURYBUuniH

16 State of Georgia
STATEMENT OP STATE REVENUE
1941 1940
REVENUE
Taxes Fines and Forfeits
Property Tax General 393720088 392847787
Property Tax Utility 86355361 87186081
Property Tax Intangible 18620004 19467681
Poll Tax 26362318 35118537
Inheritance Tax 56151712 47169419
Income Tax 738756527 566818428
Motor Fuel Tax 2482160077 2184162393
Alcoholic Beverage Tax 224416394 198530258
Malt Beverage Tax 127789311 117876394
Wine Tax 36895144 30674506
Cigar and Cigarette Tax 337979174 311736945
Carbonic Acid Gas Tax 8555215 7270840
Insurance Premium Tax 129231240 93341922
Kerosene Tax 27573157 26056484
Malt Syrups Tax 3216 1545
Soft Drinks Tax 2004849 1786368
Business License Taxes 121299643 94753065
Motor Vehicle Tax 223155285 205369272
Motor Drivers and Chauffeurs License Tax 64160550 84497500
Hunting and Fishing License Tax 17666231 21309608
Corporation Franchise Tax 46181512 42151786
Fines and Forfeits 703268 742340
Total Taxes Fines and Forfeits5169740276 4568869159
Grants from U S Government
Highways 1163890216 449979203
Education 298287937 210248012
Public Assistance and Relief 416469584 294233191
Health 77211999 63561201
All Other 8276899 44905772
Total Grants from U S Government1964136635 1062927379
Grants from Counties
Highways 56372072 158008430
Public Assistance and Relief 47305762 36762775
Total Grants from Counties 103677834 194771205State of Georgia
17
STATEMENT OF STATE REVENUE
Continued from Page 16
REVENUE Continued
Donations for Operations
Highways
1941
Total Donations for Operations
Rents on Investment Properties
Hypothecated
Other
Interest
Investments
Current Deposits
Total Interest
1940
3000000
Education 31850290 20006324
Public Assistance and Relief 808720 558975
Health 238000 202000
Natural Resources 1623366 2542602
37520376 23309901
54000000 54000000
4100008 3018334
Total Rents on Investment Properties 58100008 57018334
222400 222400
3679 13212
226079 235612
Operating Earnings by Fees Rents
and Sales for Services
General Government 37817039
77915265
8700725
32943535
16132229
1271190
11452676
353400118
8416246
2089318
10125
Protection Services
Health Services
Development Natural Resources Services
Highway Services
Charities Services
Hospital Services
Educational Services
Corrections Services
Recreational Services
Veterans Aid Services
32273319
78301143
7333329
35172080
26830
713908
8448690
328034625
8243819
1787783
49170
Total Operating Earnings 550148466 500384696
Total Revenue Receipts
7883549674 6407516286
BALANCES JULY 1st
Undistributed General Funds 19673039 6972360
Budget Balancing Fund 85044394
Total Balances
19673039 92016754
Total Available Funds
7903222713 649953304018
State of Georgia
STATEMENT OF
DISTRIBUTION OF STATE REVENUE
1941
1940
DISTRIBUTION FOR OPERATIONS
Agriculture Dept of
Athletic Commission
Banking Dept of
Audits Dept of
Capitol Square Improvement Committee
ComptrollerGeneral
Confederate Pensions
Contractors Licensing Board
Education Dept of
Entomology Dept of
Governors Office
Highway Dept of 2960774911
48761808 48746781
1805
3818523 4308166
4387499 8025000
36695100
3498156 9269477
57077360 82010428
1784430 1784430
2214892171 1557590072
7654261 11030379
15805418 16604818
2054246052
Labor Dept of
Employment Service
Bureau of Unemployment Comp
Industrial Board
Administrative Office
Law Dept of
Library
Library Commission
Military Dept of
Milk Control Board
Natural Resources Dept of
Forestry Division
Mines Division
Parks Division
Wild Life Division
Prison and Parole
Administration
Prison System
Planning Board
Pharmacy Board
Properties Commission
Public Health Dept of
Public Health Tuberculosis San
Public Safety Dept of
Public Service Commission
Public Welfare
Administration
Public Assistance
State Institutions
Purchases Supervisor
Radio Commission
58807752
45680066
9457931
1668868
1915431
2418530
1058599
6640249
4740173
20998389
1079899
6064078
23455543
4379600
61293095
880534
346750
600062
87483245
25897436
61712967
3213005
63240388
496634947
211131586
of 2886838
3052923
52558187
41331134
10920694
2500165
5000400
3239185
1492500
8500000
4900979
27256185
6467665
6814620
21103127
7064190
35190169
1500000
562160
121547160
27503230
87726355
12426863
51279844
447262199
238685944
3101429State of Georgia
19
STATEMENT OF
DISTRIBUTION OF STATE REVENUE
Continued from Page 18
DISTRIBUTION FOR OPERATIONS Continued
Revenue
State Department
Fees Retained by Outside Agents
Secretary of State
Supervising Inspector Naval Stores
Treasury State
Administration
Public Debt
Supreme Court
Court of Appeals
Superior Courts
General Assembly
Land Title Fund
County Road Fund
University System
Veterans Service Office
1941
43110324
96869952
5554799
754231
1313496
93168000
8347230
7211121
21192876
17209917
11235
395618979
687296094
1953909
1940
101513261
88198634
12322621
3600000
93150000
8802000
7550000
21400000
20000000
15591
347683226
724107230
3000000
Total Distribution for Operations7889357202 6487585845
DISTRIBUTION FOR PUBLIC TRUST FUNDS
State Hospital Authority
13327767
193750
University System 6830449 9798127
Total Distribution for Trust Funds 6497318 9604377
DISTRIBUTION OF UNFUNDED COLLECTIONS
Agriculture Dept of
ComptrollerGeneral
Contractors Licensing Board
Industrial Board
Library
Milk Control Board

700534 1
743500
121
43400
40800
Natural Resources Wild Life Division
Prison and ParolePrison System 7110504
Properties Commission 1000054
Public Health 651633
Public Safety 97725
Public Service 791250
Revenue Dept 2467499
Secretary of State 500
Total Distribution Unfunded Collections2769288
Distribution Totals 7893085232

BALANCES JUNE 30th
General FundsUndistributed
Budget Balancing Funds
Total Balances
6468954
3668527
417400
939367
121
6540
48463
95139
167006
43826
63966
3265850
2588750
3277561
1878533
6479860001
19673039
10137481 19673039
7903222713 649953304020
State of Georgia
STATE REVENUE RECEIPTS
DETAILED BY CLASSES
TAXES
General Property 1940 Levy
On County Digests 752524002 at 5
mills net to State 309637131
Assessing Fees retained at source 12346542
Collecting Fees retained at source 10416500
Interest 274623
On Public Utilities Digests of 171
813447 at 5 mills 84861242
Income in lieu of ad val 1478488
On Intangibles Digests of 30370500
at 10c per M 4171709 at 150
per M 64844873 at 300 per M
332674796
86339730
18443050 437457576
General Property Prior Years Levies
On County Digests net to State 51832610
Refunds 242584
Assessing Fees retained at source 9265
Collecting Fees retained at source 6040321
Interest 3405680 61045292
On Public Utilities Digests
net to State 7198
Interest 8433 15631
On Intangibles Digests net to State 176954
61237877
Poll
On 1940 Digest of 433073 at 100
On Prior Years Digests
Refunds
22420809
3942009
500
26362318
Inheritance
Refunds
56264609
112897
56151712
Income
Corporations
Returns 378348878
Additional Assessments 28658994
Interest Penalties 4980178
Refunds 583321 411404729State of Georgia
21
TAXES Continued
Individuals
Returns
Additional Assessments
Interest Penalties
Refunds
304118069
20473080
4156774
1396125
Sales Motor Fuels 6c per gal
American Oil Co
Arkansas Fuel Oil Co
Atlantic Refin Co
Citizens Oil Co
Colonial Oil Co
Gulf Oil Corp
Hood Oil Co
Power Oil Co
Shell Oil Co
Sinclair Refin Co
Spur Distrib Co
Standard Oil Co
Texas Co
Wofford Oil Co
U S Government
Cities and Counties
Other Dealers Users
Net to State
166213328
38293212
46777967
39278566
42681542
393343526
32296521
43485535
68976689
222347486
42525110
463709640
265623079
216154837
12154188
2421416
361121258
1 allowance retained by taxpayer
Sales Alcoholic Beverages
Refunds
Sales Beer
Refunds
Sales Wine net to State
Collecting fees retained at source
Refunds
Sales Cigar and Cigarette net to State
Collecting Fees retained at source
Refunds
Sales Carbonic Acid Gas
4c per lb

Sales Insurance Premiums
1 on premiums
Sales Kerosene
lc per gallon net to State
327351798 738756527
2457403400
24756677 2482160077
224879052
462658
129753023
1963712
35121384
1784350
10590
305112019
32905771
38616
1 allowance retained by taxpayer
27298555
274602
224416394
127789311
36895144
337979174
8555215
129231240
27573157flggjHU
HHHbMHnRiNN
lUHBHHHHBffiHHanBKHHHffill
22
Sfaie 0 Georgia
TAXES Continued
Sales Malt Syrups
1 gross receipts
Sales Soft Drink Syrups
5 gross receipts
Business License Alcoholic Beverages
Distillers
Retailers
Wholesalers
Refunds
Business License Small Loan Cos
Business License Nurseries
Business License Beer
Brewers
Retailers
Wholesalers
Refunds
Business License Wine
Retailers
Wholesalers
Refunds
1121750
7590000
2200000
15000
100000
3450391
3025001
3863
1379400
1000000
550
3216
2004849
10896750
65850
156400
6571529
2378850
Business License Chain Stores
Licenses 19327752
Refunds 18009
19309743
Business License Commercial Pishing
Salt Water Fishing
Salt Water Shad Pishing
Fresh Water Shad Fishing
Power Boat Fishing
Bateau Fishing
Prawn Shrimp Canning
Crab Canning
Oyster Canning
Fish Dealers
99400
30600
1500
346210
105125
277110
32959
22825
898000
1813729
Business License Contractors
2 at 500
Business License Fur
Trappers
Dealers
Agents
257100
30000
7000
100000
294100
Business License Insurance Agents
Agents Adjusters 10585480
Agents Adjusters Delinquent 2200
10587680State of Georgia
23
TAXES Continued
Business License Machinery
Dealers
Agents
Penalties
180000
17000
2200
Business License Professions
Net to State
Collecting Fees retained at source
Business License Rolling Stores 853000
Refunds 15000
Business License Sewing Machine
Companies
Agents
220000
1000
Business License Tobacco Salesmen
Business License Motor Carriers Mileage
Delinquent net to State
Collecting Fee retained at source
Business License Chauffeurs
200050
300
Business License Other Occupations
Through County Tax Officers
and State Deputies
Net to State
Assessing Fees retained at source
Collecting Fees retained at source
Refunds

54171785
180898
4911075
202550
NonBus License Motor Vehicle
454734 Passenger Cars
Refunds
644 Passenger Cars State Co City
Refunds
90135 Trucks not for Hire
Refunds
3466 Trucks for Hire
Refunds
3703 Trucks State Co City
Refunds
4950 Trailers not for Hire
Refunds
1072 Trailers for Hire
Refunds
53 Trailers State Co City
7456 Auto Trailers
2858 House Trailers
Refunds
868 Passenger Buses
Refunds
2168 School Buses
Refunds
121593400
150225
193000
6oo
48674658
196530
7705666
49563
1110550
1200
8778153
122063
10677325
99875
15900
704350
1042200
1450
15865996
470135
541850
2500
7458903
715851
199200
8174754
838000
221000
430500
200350
8624900
5906120824
State of Georgia
TAXES Continued
NonBus License Motor Vehicle
830 School Buses State Co City
Refunds
346 Ambulances
Refunds
413 Hearses
Refunds
1726 Motorcycles
149 Motorcycles State Co City
3355 Dealers
82 Limited
Duplicate Certificates
Transfers
Miscellaneous
Refunds

Bus and Truck Old Law in escrow
Sheriffs Fees Penalties
249000
1200
230874
1338
266757
1600
258000
42000
1516300
20500
101600
1047250
283482
550
2081404
1253899
NonBus License Auto Drivers
NonBus License Fishing
Net to State 2784312
Collecting Fees retained at source 91913
Refunds 1250
223155285
55535650
2874975
NonBus License Hunting
State resident
State nonresident
County resident
County nonresident
Refunds
Permits Federal Refuge
Delinquent old accounts
8409600
337500
5074375
399600
1050
304282
266949
14791256
Corporation Franchise
Domestic net to State
Collecting Fees retained at source
Refunds
Foreign
Refunds
30751797
1181988
48313
14316240
20200
46181512
FINES FORFEITS
Cigar and Cigarette fines
Cigar and Sales Confiscated Goods
Wine fines
Wild Life fines
504379
15295
85150
98444
Total Taxes Fines Forfeits
703268
5169740276State of Georgia
25
GRANTS FROM U S GOVERNMENT
Education Dept for Vocational Education
Education Dept for Vocational Defense Training
Education Dept for Vocational Rehabilitation
Labor Dept for Employment ServiceSoc Sec Act
Labor Dept for Employment ServiceWagnerPeyser Act
Labor Dept for Unemployment Comp Admin
Nat Resources Dept Forestry for Fire Protection
Pub Health Dept for Soc Sec Health Work
Pub Health Dept for Ven Disease Control
Pub Health Dept for Child Welfare
Pub Health Dept Tuber San for Construction
Highway Dept for Regular Allotment
Highway Dept for Grade Crossings
Highway Dept National Recovery Act
Highway Dept Works Program
Highway Dept P W A
Highway Dept Secondary Roads
Highway Dept Planning Survey
Highway Dept W P A noncash
Public Welfare Dept Administration
Public Welfare Dept Public Assistance
Public Welfare Dept Institutional Construction
University System
Regents for Constructions
Agricultural Extension Service
University of Ga MorrillNelson Fund
School of Technology
So Ga College Douglas
Ga Experiment Station
Ga State College Savannah MorrillNelson Fund
Ga Nor Agr College Albany
Total Grants from U S Government
60544543
117584654
4825337
43507752
7800000
45680066
8276899
32990000
21730000
18777300
3714699
207024115
71279989
12569668
31770412
10366385
30326468
6198554
794354625
22780131
282489617
14212018
7857131
73271871
7037929
2660379
105600
19925273
3563943
911277
1964136635
GRANTS FROM COUNTIES
Highway Dept noncash
Public Welfare Dept
Participation Surplus Commodity Distribution
Participation Public Assistance
Total Grants from Counties
56372072
2146868
45158894
103677834
DONATIONS FOR OPERATIONS
Education Dept for prizes
Education Dept for Supervision of Negro Education
Nat Resources Dept Herty Foundation for Research
Nat Resources Dept Wild Life for prizes
35000
1557123
1559000
176026 State of Georgia
DONATIONS FOR OPERATIONS Continued
Nat Resources Dept Parks 62616
Public Health Dept 188000
Public Health Dept Tuber San 50000
Highway Dept State of Fla for joint construction 3000000
Pub Welfare Dept Milledgeville State Hos 808720
University System
Regents for Construction 9655670
Regents for Other 800796
Ga S W Col Americus 171400
Agr Exten Athens 230500
University of Georgia Athens 6229632
University of Georgia Athens Athletic Asso 170800
School of Technology Atlanta 2102130
School of Medicine Augusta 2268384
West Ga College Carrollton 2329500
Ga Experiment Station 760000
Fort Valley State College 4603111
Ga State College for Women Milledgeville 220511
Ga State College Savannah 240733
So Ga Tea Col Statesboro 400000
Abraham Baldwin Agr Col Tifton 75000
Total Donations for Operations 37520376
RENTS ON INVESTMENT PROPERTIES
Henry Grady Hotel Land in Atlanta 2500000
Western and Atlantic Railroad 54000000
Chattanooga Hotels 1600008
Total Rents 58100008
INTEREST
Dividends on Railroad and Telegraph Stocks 222400
Deposits Milledgeville State Hospital 3679
Total Interest 226079
EARNINGS GENERAL GOVERNMENT SERVICES
Revenue Dept
Warehouse Charges Liquor 35678655
Other 568023
Secretary of State 4 4226O
State Treasury 245600
Governor 225534State of Georgia
27
EARNINGS GENERAL GOVERNMENT SERVICES Continued
Supervisor of Purchases
State Library
Total Earnings General Government Services
113162
573805
37817039
EARNINGS PROTECTION SERVICES
Asses on Public Utilities for Pub Ser Com Expense
Revenue Dept
Fertilizer Inspection Fees
Feed Inspection Fees
Insurance Regulatory Fees
Fire Inspection Fees
Assess on Insurers for Indus Board Expense
Industrial Board
Corporation Registration Fees
B L Asso Filing Examining Fees
Charter Issuing Fees
Securities Issuers Dealers Agents Fees
Architects Examining Fees
Engineers Examining Fees
Public Accountants Examining Fees
Veterinarians Examining Fees
Real Estate Agents Examining Fees
Land Title Registration Fees
Motor Carriers Fees
Bank Examining Fees
Credit Union Examining Fees
Bank Liquidating Fees
Banking Department
Total Earnings Protection Services
6391784
281694
24885421
7064419
8511300
585316
9539451
55260
298576
111500
848620
1292882
90500
631952
304010
14000
1223500
11235
10978750
4398000
96500
285417
15178
77915265
EARNINGS HEALTH SERVICES
Dairy Inspection Fees
Mattress Inspection Fees
Vital Statistics Fees
Commissioner of Health Fees
Barbers Examining Fees
Chiropodists Examining Fees
Chiropractors Examining Fees
Dentists Examining Fees
Embalmers Examining Fees
Medicine Examining Fees
Nurses Examining Fees
Optometrists Examining Fees
360111
1457540
877339
2000
3404510
6600
58100
223755
394930
384000
1030940
9290028
State of Georgia
EARNINGS HEALTH SERVICES Continued
Osteopathists Examining Fees
Pharmacists Examining Fees
Total Earnings Health Services
26000
382000
8700725
EARNINGS DEVELOPMENT NATURAL RESOURCES SERVICES
Farmers Markets Rents
Insecticides Fees
Egg Inspection Fees
Powdered Milk Fees
Agriculture Dept
Sweet Potato Inspection Fees
Tomato Plant and Seed Inspection Fees
Bee Inspection Fees
Irish Potato Inspection Fees
Entomology Dept
Milk Producers Regulatory Fees
Milk Distributors Regulatory Fees
Milk Stores Regulatory Fees
Milk ProducersDistributors Regulatory Fees
Natural Resources Dept Wild Life
Natural Resources Dept Mines
Natural Resources Dept Forestry
Free Nursery Stock Sales
Assess County Protective Units Forests
Naval Stores Inspection Fees
University System Agricultural Extension
University System Agricultural Experiment Stations
Total Earnings Development Services
7420359
60101
1560061
24885
13005
531080
1030750
46860
31630
102136
1211216
1135592
950928
1916471
208048
11205
866823
2764384
4829182
769426
438183
7021210
32943535
EARNINGS HIGHWAY SERVICES
Highway Department
Sale of Equipment
Other
Total Earnings Highway Services
13954107
2178122
16132229
EARNINGS CHARITIES SERVICES
Public Welfare Dept
1271190
1State of Georgia
29
EARNINGS HOSPITAL SERVICES
Tuberculosis Sanatorium
Public Welfare Dept Institutions
Public Welfare Dept School for Mental Defectives
Public Welfare Dept Milledgeville State Hospital
Total Earnings Hospital Services
383478
128628
671714
10268856
11452676
EARNINGS CORRECTIONS SERVICES
Tattnall Prison
Motor Vehicle Tags
Farm Products
Equipment at auction
Turpentine
Metal Working Shop
Wood Working Shop
Concrete Working Shop
Print Shop
Tailor Shop
Shoe Shop
Machine Shop
Prisoners Board from Counties
Fire Loss Recoveries
U S Gov Conservation Rental
Prison Store and Other
Training School for Boys
Total Earnings Corrections Services
5193346
687339
864850
711473
283025
50400
82016
9176
1740
430
100
46312
104950
74054
250898
56137
8416246
EARNINGS EDUCATIONAL SERVICES
Education Dept
Librarians Examining Fees
Archives and History Library
Public Welfare Dept School for the Deaf
Public Welfare Dept Academy for the Blind
University System
Regents
Ga Nor Agr College Albany
Ga S W College Americus
Univ of Georgia Athens
Univ of Georgia Ath Asso Athens
Univ of Georgia Press Athens
Univ of Georgia Coop Asso Athens
Univ of Georgia School of Aviation Athens
School of Technology Atlanta
School of Technology Ath Asso Atlanta
General Extension Atlanta
Evening School and Junior College Atlanta
33497
3400
21409
192066
79375
4348
4438096
5640522
88244146
14474753
4146234
1361193
7325474
68611693
16485618
6543186
925223630
State of Georgia
EARNINGS EDUCATIONAL SERVICES Continued
University System
School of Medicine Augusta
West Ga College Carrollton
Middle Ga College Cochran
North Ga College Dahlonega
South Ga College Douglas
Ft Valley State College Ft Valley
Ga State College for Women Milledgeville
Ga State College Savannah
South Ga Teachers College Statesboro
Abraham Baldwin Agr College Tifton
Ga State Womans College Valdosta
Total Earnings Educational Services
EARNINGS RECREATIONAL SERVICES
State Parks
4525546
9134868
6922722
11390476
5374353
6541727
45055139
5904369
16326816
7292069
8074787
353400118
2089318
EARNINGS VETERANS AID SERVICES
Confederate Soldiers Home
10125
Total Revenue Receipts
7883549674State of Georgia
31
STATE REVENUE RECEIPTS
DISTRIBUTION TO FUND ACCOUNTS
General Property Tax 1940 Levy 437457576
General Fund
Revenue Dept
State Treasury Sinking Fund
Funded
through
State Treasury
404515636
178898
10000000
Retained
by Collecting
Agency
22763042
General Property Tax Prior Years Levies 61237877
General Fund 55186719
Revenue Dept 1572
6049586
Poll Tax 26362318
General Fund
Inheritance Tax 56151712
General Fund
26362318
56151712
Income Tax 738756527
General Fund
Revenue Dept
Sales Tax Motor Fuels 2482160077
General Fund
Education Dept Equalization
Highway Dept
717298199
21558328
61547102
405833194
1582475909
100000
State Treasury County Road Aid 395618979
Revenue Dept
Sales Tax Alcoholic Beverages 224416394
General Fund
Sales Tax Beer 127789311
General Fund
Education Dept Textbooks
Revenue Dept
Sales Tax Wine 36895144
General Fund
Education Dept Textbooks
Revenue Dept
11928216
224416394
115006
123955632
3718673
31599
34057470
1021725
Sales Tax Cigar and Cigarette 337979174
General Fund
113291336
Confederate Pension Dept 600000
Confederate Pension Dept Pensions 191182067
Revenue Dept
24756677
1784350
3290577132 State of Georgia
STATE REVENUE RECEIPTS
DISTRIBUTION TO FUND ACCOUNTS
Funded Retained
through by Collecting
State Treasury Agency
Sales Tax Carbonic Acid Gas 8555215
General Fund 8555215
Sales Tax Insurance Premiums 129231240
General Fund 129231240
Sales Tax Kerosene 27573157
General Fund 3792
Education Dept Equalization 27172170
Revenue Dept 122593 274602
Sales Tax Malt Syrups 3216
General Fund 3216
Sales Tax Soft Drinks Syrups 2004849
General Fund 2004849
Business License Taxes Alcoholic Beverages 10896750
General Fund 10896750
Business License Tax Small Loan Companies 65850
General Fund 1975
Banking Dept 63875
Business License Tax Nurseries 156400
Entomology Dept 156400
Business License Tax Beer 6571529
General Fund 5908
Education Dept Textbooks 6369534
Revenue Dept 191087 5000
Business License Tax Wine 2378850
General Fund 2115
Education Dept Textbooks 2278871
Revenue Dept 68364 29500
Business License Tax Chain Stores 19309743
General Fund 22724
Public Welfare Dept Institutions 18350195
Revenue Dept 936824
Business License Tax Commercial Fishing 1813729
General Fund 54412
Agriculture Dept 756114
Natural Resources Dept Wild Life 1003203State of Georgia
33
STATE REVENUE RECEIPTS
DISTRIBUTION TO FUND ACCOUNTS
Business License Tax Contractors 100000
Contractors Licensing Board
Funded Retained
through by Collecting
State Treasury Agency
100000
Business License Tax Fur 294100
General Fund
Natural Resources Dept Wild Life
8823
285277
Business License Tax Insurance Agents 10587680
General Fund
ComptrollerGeneral
Business License Tax Machinery 199200
General Fund
Busines License Tax Professions 8174754
General Fund
Revenue Dept
10176180
199200
7458903
411500
715851
Business License Tax Rolling Stores 838000
General Fund
Highway Dept
Revenue Dept
Business License Tax Sewing Machines 221000
General Fund
Busines License Tax Tobacco 430500
General Fund
Business License Tax Motor Carriers Mileage 200350
General Fund
Highway Dept
Revenue Dept
Business License Tax Chauffeurs 8624900
General Fund
Public Safety Dept
Business License Taxes Other 59061208
General Fund
Revenue Dept
NonBusiness License Tax Motor Vehicle 223155285
General Fund
Highway Dept
Revenue Dept
6500
823434
8066
221000
430500
6002
194048
258747
8366153
53969235
17052652
202793149
300
5091973
330948434
State of Georgia
STATE REVENUE RECEIPTS
DISTRIBUTION TO FUND ACCOUNTS
NonBusiness License Tax Auto Drivers 55535650
General Fund
Public Safety Dept
Funded Retained
through by Collecting
State Treasury Agency
1669001
53964374
97725
NonBusiness License Tax Fishing 2874975
General Fund
Natural Resources Dept Wild Life
Revenue Dept
69168
2236480
91913
477414
NonBusiness License Tax Hunting 14791256
General Fund
Natural Resources Dept Wild Life
443736
14347520
Corporation Franchise Tax 46181512
General Fund
Revenue Dept
44999524
1181988
Fines Forfeits 70326
General Fund
Education Dept Textbooks
Natural Resources Dept Wild Life
Revenue Dept
522703
82589
95492
2484
Grants from U S Government 1964136635
Education Dept
Labor Dept Employment Service
Labor Dept Unemployment Compensation Bureau
Natural Resources Dept Forestry
Public Health Dept
Public Health Dept Tuberculosis San
Highway Dept
Public Welfare Dept Administration
Public Welfare Dept Public Assistance
Public Welfare Dept Institutions
University System
Grants from Counties 103677834
Highway Dept
Public Welfare Dept Administration
Public Welfare Dept Public Assistance
182954534
51307752
45680066
8276899
73497300
3714699
1163890216
22780131
282489617
14212018
115333403
56372072
2146868
45158894
III IState of Georgia
35
STATE REVENUE RECEIPTS
DISTRIBUTION TO FUND ACCOUNTS
Donations 37520376
Education Dept
Natural Resources Dept Herty Foundation
Natural Resources Dept Wild Life
Natural Resources Dept Parks
Public Health Dept
Public Health Dept Tuberculosis San
Highway Dept
Public Welfare Dept Milledgeville State Hos
University System
Funded Retained
through by Collecting
State Treasury Agency
1592123
1559000
1750
62616
188000
50000
3000000
808720
30258167
Rents on Investment Properties 58100008
General Fund
State Treasury W A Redemption Fund
State Properties Commission
4500000
54000000
399992
Interest on Investments 226079
General Fund
Public Welfare Dept Milledgeville State Hos
222400
3679
Earnings General Government Services 37817039
General Fund
State Treasury Sinking Fund
Governor
State Library
Supervisor of Purchases
Revenue Dept
Secretary of State
Earnings Protection Services 77915265
General Fund
Agriculture Dept
Banking Dept
ComptrollerGeneral
Highway Dept
Labor Dept Industrial Board
Natural Resources Dept Wild Life
Public Service Commission
Public Service Commission
Secretary of State
State Treasury Land Title Fund
1546101
18000
39281
421640
113162
35678655
200
10388276
30991346
4656310 3597
585316 332000
2644106
9539572 55139
37333
6200028
7286399 791250
4393058 300
11235
36
State of Georgia
STATE REVENUE RECEIPTS
DISTRIBUTION TO FUND ACCOUNTS
Earnings Health Services 8700725
General Fund
Agriculture Dept
Secretary of State
Public Health Dept
Funded Retained
through by Collecting
State Treasury Agency
378209
349305
5823633
2149578
Earnings Development Services 32943535
General Fund
Agriculture Dept
Milk Control Board
Naval Stores Supervising Inspector
Entomology Dept
Natural Resources Dept Forestry
Natural Resources Dept Mines
Natural Resources Dept Wild Life
University System
421736
8126540
5018203
754231
700534
40800
1742456
8460389
11205
208048
7459393
Earnings Highways Services 16132229
Highway Dept
16132229
Earnings Charities Services 1271190
Public Welfare Dept Administration
Public Welfare Dept Public Assistance
1214973
56217
Earnings Hospital Services 11452676
Public Health Dept Tuberculosis San
Public Welfare Dept Institutions
Public Welfare Dept School of Mental Defec
Public Welfare Dept Milledgeville State Hos
383478
128628
671714
10268856
Earnings Corrections Services 8416246
Prison and Parole Com Prison System
Public Welfare Dept Training School for Boys
Earnings Educational Services 353400118
General Fund
Secretary of State
Public Welfare Dept School for the Deaf
Public Welfare Dept Academy for the Blind
University System
Education Dept
15243839 6883730
56137
2302
3298
19209
192066
79375
353070371
33497
HUMMonState of Georgia
37
STATE REVENUE RECEIPTS
DISTRIBUTION TO FUND ACCOUNTS
Funded Retained
through by Collecting
State Treasury Agency
Earnings Recreational Services 2089318
Natural Resources Dept Parks 2089318
Earnings Veterans Aid Services 10125
Public Welfare Dept Confed Soldiers Home 10125
TOTAL REVENUE RECEIPTS 7883549674
General Fund 1964649115
Allocation Funds 3278424311
Retained by Collecting Agencies
Budget Fund Income 2636748218
Public Trust Fund Income 6497318
Revenue Collections Unfunded end of year 19640232
Revenue Collections Unfunded beginning of year 22409520
Total revenue receipts5243073426 2640476248
Deduct Public Trust Fund transfers 6497318
TOTAL REVENUE RECEIPTS FOR GENERAL PURPOSES787705235638 State of Georgia
STATE REVENUE RECEIPTS
DISTRIBUTION TO AGENCY ACCOUNTS
Grouped by General Appropriation by Allocation and by Retention
1941 1940
BY GENERAL APPROPRIATION
Agriculture Dept of 2113845 5000000
Audits 4387499 8025000
ComptrollerGeneral 4055287 6850000
Education 992330073 963700000
Entomology 5755405 9262500
Governor 15766137 16596085
Labor Employment Service 7500000 7703990
Labor Administration 1668868 2500000
Law 1915431 5000000
Library 2040290 2812500
Library Commission 1058599 1492500
Military 6640249 8500000
Natural Resources Forestry 2702101 8009500
Natural Resources Mines 1068694 6467665
Natural Resources Parks 3912144 5000000
Prison and Parole Administration 4379600 7064190
Prison and Parole Prison System 47669757 26880260
Planning Board 880534 1500000
Pharmacy Board 346750
Public Health 12300000 60000000
Public Health Tuberculosis Sanatorium 21749259 24000000
Public Welfare Administration 37098416 29687500
Public Welfare Public Assistance 168930219 236250000
Public Welfare Institutions 180398451 200000000
Purchases Supervisor of 3000000 3000000
Revenue 18961486 30750000
Secretary of State 880828 3368317
State Treasury Administration 1313496 3600000
State Treasury Public Debt 29150000 29150000
State Treasury Supreme Court 8347230 8802000
State Treasury Court of Appeals 7211121 7550000
State Treasury Superior Courts 21192876 21400000
State Treasury General Assembly 17209917 20000000
University System 174344311 217250000
Veterans Service Office 1953909 3000000
Total by General Appropriation1804232782 1990172007M
State of Georgia
39
STATE REVENUE RECEIPTS
DISTRIBUTION TO AGENCY ACCOUNTS
Grouped by General Appropriation by Allocation and by Retention
1941
BY ALLOCATION OF REVENUES
Agriculture Dept of
Athletic Commission
Banking
46647963

ComptrollerGeneral
Confederate Pensions
Contractors Licensing
Education
Highway
3814926
557131
57077360
Board 1784430
1037981944
Labor Industrial Board
Milk Control Board
1721380394
9402671
4740173
23245745
13396564
61712967
3213005
17629584
3052923
Revenue 11529817
Natural Resources Wild Life
Prison and Parole Prison System
Public Safety
Public Service
Public Welfare Institutions
Radio Commission
Naval Stores Supervising Inspector
Secretary of State
State Treasury Public Debt
State Treasury Land Title Fund
State Treasury County Road Aid
754231
4654762
64018000
11235
395618979
1940
43746781
1847
4302871
2419477
82010428
1784430
526895976
1446231589
10884774
4894829
20444740
11899200
87726355
12426863
16682372
40407653
8945286
64000000
15591
347683226
Total Allocations
3448376202 2733400594
BY REVENUE RETAINED BY AGENCIES
U S GRANTS DONATIONS AND OPERATING EARNINGS ETC
Agriculture
Athletic Commission
Banking
700534
3597
Capitol Square Improvement Committee
ComptrollerGeneral
Contractors Licensing Board
Education Dept
Entomology
Governor
Highways
743500
184580154
1898856
39281
1239394517
Labor Employment Service 51307752
Labor Bureau Unemployment Comp 45680066
Labor Administration
Labor Industrial Board 55139
42
5295
36695100
417400
939367
66994096
1767879
8733
608014463
44854197
41331134
165
3604140 State of Georgia
STATE REVENUE RECEIPTS
DISTRIBUTION TO AGENCY ACCOUNTS
Grouped by General Appropriation by Allocation and by Retention
1941 1940
BY REVENUE RETAINED BY AGENCIES Continued
U S GRANTS DONATIONS AND OPERATING EARNINGS ETC Continued
Law 400
Library 421640 420145
Milk Control Board 40800 54613
Natural Resources Forestry 18296288 19246685
Natural Resources Mines 11205
Natural Resources Parks 2151934 1814620
Natural Resources Wild Life 209798 563248
Prison and ParolePrison System 6883730 3756297
Properties Commission 399992 518334
Public Health 75834878 61611126
Public Health Tuberculosis San 4148177 3503230
Public Safety 97725 3265850
Public Service 791250 2588750
Public Welfare Administration 26141972 215 92344
Public Welfare Public Assistance 327704728 211012199
Public Welfare Institutions 26431318 22197322
Purchases Supervisor 113162 101429
Revenue Administration 38146154 33633169
Revenue Fees retained by Outside Agents 96869952 88198634
Secretary of State 19709 9018
University System 506121334 497059103
Total by Revenue Retained2640476248 1756287400
Total Distribution to Agencies7893085232 6479860001
SUMMARY OF SOURCE OF FUNDS
Revenue Receipts in current year7883549674 6407516286
Surplus consumed in current year
Undistributed Revenues end of year10137481 19673039
Undistributed Revenues beginning of year 19673039 92016754
Total 7893085232 6479860001
anMnm1
State of Georgia
41
SUMMARY
Of the State revenue funded in the State Treasury the Revenue Depart
ment collects 95 and 17 other departments the remaining 5
The cost of assessing and collecting runs around 3V2 a little over half
of which is at the source in fees of local officers and allowances to tax
payers fixed by statute
The revenue collected by spending units and retained by them as grants
donations and earnings is included as State revenue in this section While
these funds do not pass through the State Treasury they are under State
budget control
Receipts from taxes in 1941 amounted to 5169740276 as compared
with 4469413751 in 1940 2821869638 in 1935 2318767301 in 1933
and 3070246626 in 1931BHHHHMmiState of Georgia
43
BUDGET FUNDS
RECEIPTS AND PAYMENTS
OF
SPENDING AGENCIES44 State of Georgia
ALL STATE SPENDING UNITS
Consolidation
RECEIPTS 1941 1940
INCOME PROM STATE REVENUE ALLOTMENTS
General Fund Appropriations2097930000 2100930000
Budget Balancing Adjustments293697218110757993
Allocation Fund Appropriations 3278424311 2864368154
Budget Balancing Adjustments 169951891 130967560
Revenues Retained for Operations
Taxes Business License 97026352 88198634
Grants U S Government 1964136635 1062927379
Grants Counties 103677834 194771205
Donations 37520376 23309901
Rents on Investment Properties 600062
Interest on Current Deposits 3679
Earnings from Services of
Government 36209338 30894055
562160
13212
General
Protection ggo en
Health 1497945
41380
1133219
Development Natural Resources 17881491 169 47277
Highways 16132229 26830
Charities 1271190 713908
Hospitals 11452676 8448690
Corrections 282911 3447651
Education 353394518 328031715
Recreation 2089318 1787783
Veterans Aid 10125 4917Q
Transfers from Public Trust Funds 6497318 96 04377
Total income receipts 7889357202 6487585845
NONINCOME
Public Trust Funds
Grants from U S Government 37382633 914750 00
Unemployment Compensation Tax 654583654 776113826
U fe Treasury interest on Comp Tax Funds 576 886 87 492 415 82
Bond Debt 19000000 lOeWoO
wits 1725901 4566376
income 11870123 10860687
lnenstments0 649318 9604377
investments 13405231 6734046
P TftaJPUliC TmSt Fund receiPts 802153547 1145987140
BonVd Debt 123010392 198351284
Loan 269300000 530200000
5tfr7nr 724554536 376500000
State Revenue Collections Unfunded 2769288 187g5 33
r c l1 nnmCOme reCeiPts 1916249187 2252916957
CASH BALANCES JULY 1st
SSSfS822595196 764965899
PrivateSt ZI fillA 1963215436
State Revenue Collections uSSTZZZZZZI SS SS 87
Total cash balances3853082 2875373216
13064159471 11555876018

State of Georgia
45
ALL STATE SPENDING UNITS
Consolidation
PAYMENTS
1941
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
1302600312
101271197
442120329
37774261
Heat Light Power Water 33718444
26110267
32253865
16746905
18939428
7718211
20864881
619517084
Indemnities
Interest
Pensions Benefits
Grants to Civil Divisions 2519484582
Equipment 48554066
Miscellaneous 21413186
Total expense payments
OUTLAYS
Lands Improvements
Personal Services
Travel
1940
1181506455
92518863
390550625
34751034
29091640
21270192
12566573
19030580
8408013
5626149
16221022
442111734
1848832798
80627972
16373088
5249087018 4166740562
207278475
14074934
Supplies Materials 739488294
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Contracts
Miscellaneous
Equipment
Total outlay payments
NONCOST
Public Trust Funds
Investments
Expense Objects of Trust
179658298
17358142
389103549
759016
686095
60222
20450
14179189
713680
1429012448
31738327
393321923
2626974114 2456611339
945690
1029159
35738
28621024
5315082
100697
14100
1263626115
6911027
359533779
59681870
12687555
Unemployment Compensation Benefits 367561609
Total public trust funds 439931034
Private Trust Funds 171043102
Bond Debt 338953670
Loans 721750000
Total noncost
CASH BALANCES JUNE 30th
Budget Funds 769042132
Public Trust Funds 2719603629
Private Trust Funds 8134540
State Revenue Collections Unfunded 19640232
355013552
5513938
391293970
7751821460
208844928
340354647
372950000
1671677806 1673971035
822595196
2357381116
56167250
22409520
Total cash balances
3516420533 3258553082
13064159471 1155587601846 State of Georgia
DEPARTMENT OF AGRICULTURE
RECEIPTS 1941 1940
INCOME PROM STATE REVENUE ALLOTMENTS
General Fund 5000000 5000000
Budget Balancing Adjustment 2886155
Allocation Funds
Business License Tax 756114 904575
Earnings Protection Services 30991346 29391122
Earnings Development Services 8126540 13252301
Earnings Health Services 349305 322432
Budget Balancing Adjustment 6424658 123649
Transfers Other Spending Units 23802 18441
Total income receipts 1 48738006 48728340
NONINCOME
State Revenue Collections Unfunded 700534
CASH BALANCES JULY 1st
Budget Funds 14640491
9263263
64079031 57991603
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities Bangs Disease
Equipment
Miscellaneous
22196570 24249790
4678897 5435216
2689339 4095153
1107570 743795
961172 1298634
1868054 1771669
102470 51571
1298400 2283000
64780 105901
4549486 2970270
147422 67803
33111 295560
Total expense payments 39697271 43368362
OUTLAYS
Lands Improvements 23064642 17250
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded 7 00534
616584 14640491
64079031 57991603
IIIState of Georgia
47
DEPARTMENT OF AGRICULTURE
The financial condition of this Agency is good as reflected by the Balance
Sheet of June 30 1941 showing an operating surplus of 276577
INCOME
Under the law this Department receives its support from fees license
sales and Farmers Markets operations

The amount of income for the year ended June 30 1941 was 42167862
of which 779500 was from the sale of Fish Dealers License 24885421
was from Fertilizers fees 7064419 from Feed fees 7420359 from
Farmers Markets 60101 from the sale of Insecticide stamps 1560061
was from Egg Marketing Stamps 24885 from the sale of Powdered Milk
stamps 360111 Dairy fees and 13005 from miscellaneous items
In addition to the above income the General Assembly of Georgia made
an appropriation to this Agency of 5000000 to be used in cooperation
with the U S Government in the control of Bangs Disease of cattle There
was also available to this Department 3838503 representing budget
transfers this amount to be used to complete payment for the construc
tion of the buildings at the new Atlanta Farmers Market giving the De
partment a total gross income of 51006365 Of this amount the follow
ing deductions were made as provided by law
300000 was deducted because of deficiency in General Fund Re
venue 6
1244023 was allocated to the State General Fund as required by
law
23802 was transferred to the Supervisor of Purchases Office to
cover the pro rata share of purchase costs as provided by
law
700534 earnings collected in current period but not funded into
the Treasury at the end of the year
The income available for operations of the Department of Agriculture
after the above deduction was 48738006 which together with cash bal
ance of 14640491 at the beginning of the period made total funds avail
able of 6337849748 State of Georgia
DISPOSITION OF FUNDS
The total governmental cost payments for the year were 62761913
and funds available were 63378497 which leaves 616584 cash on hand
at the close of the period of which 340007 is necessary to cover accounts
payable leaving a balance of 276577 which represents cash surplus
Of the total governmental cost payments 22196570 was for personal
services 4678897 was for travel expense 2689339 for supplies 11
07570 for communication 961172 for heat lights power and water
1868054 for printing 102470 for repairs 1298400 for rents 64780
for insurance and bonding 147422 for equipment purchases 4549486
for indemnities in the control of Bangs Disease and 33111 for miscel
laneous items Outlay payments in the amount of 23064642 represents
1000000 for the purchase of land for the Macon Farmers Market and
22064642 cost of the new Atlanta Farmers Market
The various items shown above have been distributed to the various
activities of the Department as follows
General
Operating Outlay
Cost
Commissioners Office 2463879
Chemical Laboratory 3869822
Fertilizer Division 3954904
Bureau of Markets 5472638
FeedFoodDrug Divisions 6936932
Veterinary General 4236292
Veterinary Bangs Work 4815161
Farmers Markets
Atlanta Market New 753490 22064642
Atlanta Market Old 3249213
Atlanta Market Cafe 23173 16
Gainesville Old Acct 516 66
Glennville 141875
Claxton 60261
acon 573003 1000000
Felham 28 71
Thomasville 2 58785
ValdostaZZZZZ 248003
General 291160
Total39697271 23064642
It is noted that the Governmental cost expense for the 6 months period
July 1 1940 to December 31 1940 totaled 22952274 while the expen
ditures for the last six months January 1 1941 to June 30 1941 was
16744997 reflecting a decrease of 6172653
IIState of Georgia
49
FARMERS MARKETS OPERATIONS
Total revenue collection from the various Farmers Markets and Cafe
was 7420359 a breakdown as shown below
Atlanta Market New 1037989
Atlanta Market Old 2881757
Atlanta Cafe 2357324
Claxton 47206
Glennville 10624
Macon 9673l3
Pelham 10202
Thomasville 79473
Valdosta 28471
Total7420359
Total operating expenses for all markets during the period were 76
56483 which reflects an operating loss of 458734 for the year ended
June 30 1941
All expenditures made by this Agency were within the limitations fixed
by law for expenditures of State funds
With reference to the 1000000 expended for the purchase of property
at the Macon Farmers Market there is on file in the Secretary of States
office to support this transaction a deed dated December 30 1940 from
Mr T H Boom and Mr F L Harrell covering three parcels of land
situated in the City of Macon Georgia from Land Lot No 7 The con
struction of the Atlanta Farmers Market the buildings on which cost
22064642 was performed by the Whitley Construction Company of La
Grange Georgia on the cost plus basis the earnings allowed the con
tractor above the actual cost being 5 or of the usual 10 allowed for
such construction work All invoices in connection with this construction
are on file in the Department of Agriculture In connection with the con
struction of this Market there was 16230646 expended by the State
Highway Department for grading drainage and paving etc in preparing
the property for buildings This work was also done by the Whitley
Construction Company on a cost plus basis the earnings allowed the con
tractor above the actual cost being 5 or Vz of the usual 10 allowed for
such construction work All invoices in connection with the cost of this
project are on file in the State Highway Department
It would not be amiss to point out that the income from this market will
be better than 10000000 per year on the present basis of collections and
such earnings will offset the cost of the buildings which are completely
paid for within a few years50
State of Georgia
The purchase of the land upon which the Farmers Market has been
constructed was consummated under the administration of the Honorable
Columbus Roberts
Mr Tom Linder Commissioner is bonded in the amount of 5000000
by the Western Indemnity Company Mr Earl Wingo cashier is bonded
in the amount of 2000000 by the Western Indemnity Company and Mr
A Q Atkinson bookkeeper is bonded in the amount of 1000000 by the
Western Indemnity Company

HHnMnState of Georgia
51
STATE ATHLETIC COMMISSION
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Budget Balancing Adjustments
1941
Revenues Retained
Earnings Recreational Services
Total income receipts
CASH BALANCE JULY 1st
Budget Funds
1940
1847
42
1805
1805
PAYMENTS
None
NOTE Commission was abolished by Act approved March 24 193952 State of Georgia
DEPARTMENT OF AUDITS
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 8500000 10000000
Budget Balancing Adjustments 4112501 1975000
Transfers Other Spending Units 5912 4480
Total income receipts 4381587 8020520
CASH BALANCES JULY 1st
Budget Funds 4285250 2273734
8666837 10294254
PAYMENTS
EXPENSE
Personal Services 5781812 4826349
Travel 492580 390374
Supplies Materials 176436 162762
Communication 117192 95429
Publications 427325 277922
Repairs m 89 39216
Rents
Equipment
1900
Insurance 50 00
Equipment 12 60
Miscellaneous 105 18
2500
1975
11269
Total expense payments 7031212 5807796
OUTLAYS
144175 201208
CASH BALANCES JUNE 30th
Budget Funds 1491450 4285250
8666837 10294254
From Audit Report by Osborn Stribling Certified Public Accountantsi0

I
State of Georgia
53
DEPARTMENT OF AUDITS
We have audited the books of account of the Department of Audits of
the State of Georgia for the year ended June 30 1941 and submit here
with our report together with the statements enumerated in the index
on the preceding page
A statement of cash receipts and payments is submitted in Exhibit A
The cash received from the Treasurer of the State of Georgia totaled
5997192 during the year under review The payments for the same
period amounted to 7181299
Cash on demand deposit was verified by direct communication with the
depositories and the bank balances were as follows
Fulton National Bank Atlanta Georgia 461562
First National Bank Atlanta Georgia 1029888
1491450
Receipts from the State Treasurer were verified by inspection of the
State Treasurers records All cancelled checks were compared with the
cash book entries and supporting vouchers
The cost of operating the Department exclusive of printing of the an
nual reports was 1103548 more than the cost of operations for the
year ended June 30 1940 This increase appears to be caused by the
necessity of increasing the personnel and the natural increase in salaries
and cost of supplies due to the present economic conditions
After comparison with the past several years and in view of the afore
mentioned conditions we are of the opinion that the Department has been
operated on an economical and efficient basis
The following is a comparative statement of the operations for the year
ended June 30 1941 as compared with that for the year ended June
30 1940
Year Ended Increase
Particulars 63041 63040 Decrease
Personal Services 5781812 4826349 955463
Travel Expenses 492580 390374 102206
Supplies and Material 176436 162762 13674
Communication 117192 95429 21763
Printing and Binding 168733 83597 85136
Repairs 15189 39216 24027
Rent 1900 1900
Bond Premiums 5000 2500 2500
Equipment 1260 1975 715
Miscellaneous 12518 11269 1249
Outlay 144175 201208 57033
Transfers to Supervisor of Purchases 5912 4480 1432
6922707 5819159 1103548
Printing Annual Reports 258592 194325 64267
7181299 6013484 1167815
From Audit Report by Osborn Stribling Certified Public Accountants54
State of Georgia
DEPARTMENT OF AUDITS Continued
Comparison of Cost Six Months Periods Year Ended June 30 1941
7140
123140
Personal Services 3230990
Travel Expenses 222735
SuppliesMaterials 57898
Communication 69922
Repairs 5390
Rents 1900
Bond Premiums 1250
Equipment 1260
Miscellaneous 5817
Outlay 78789
Supvr Purchases 4831
Annual Reports 168733
1141 Increase
63041 Decrease
2550822 680168
269845 47110
118538 60640
47270 22652
9799 4409
1900
3750 2500
1260
6701 884
65386 13403
1081 3750
258592 89859
3849515 3331784 517731State of Georgia
55
DEPARTMENT OF BANKING
RECEIPTS
INCOME PROM STATE REVENUE ALLOTMENTS
Allocation Funds
Business License Tax
Earnings Protection Services
Budget Balancing Adjustment
Revenues Retained
Earnings Protection Services
Transfers Other Spending Units
Total Income Receipts
NONINCOME
Private Trust Account
1941
1940
63875
4656310 4331396
905259 28525

3597 5295
765 2002
3817758 4306164
5206
19674
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
421342
207000
365191
187906
4451306 4878935
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
2634584
981161
45574
196889
26320
19721
32781
21674
10000
2843972
1014105
54852
169313
75838
4400
1425
27500
46892
11716
Total Expense Payments
3968704 4250013
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
270396
212206
580
421342
207000
4451306 487893556 State of Georgia
DEPARTMENT OF BANKING
FINANCIAL CONDITION
This Agency ended the year June 30 1941 in an excellent financial
condition with a Cash Surplus of 265303 over and above the amount
necessary to pay all outstanding indebtedness
REVENUE COLLECTIONS
This Agency is supported by fees and assessments levied on the institu
tions coming under their jurisdiction
For the period under review this Department received from Small Loan
Company License Tax 65850 from Open Bank Examination Charges
4398000 from Credit Union Examination Charges 96500 Other Ser
vices 11695 and the assessments made on closed banks under order of
Superior Courts for liquidating services were 285417 Miscellaneous
sales of the Department amounted to 3483 making the total revenue
collected by the State Department of Banks 4860945
DISPOSITION OF REVENUE AVAILABLE
Of the 4860945 revenue collections 137163 was transferred to
the States General Fund to offset General Government costs thus leaving
4723782 to be placed to the credit of the State Banking Department for
operations This income together with the Cash Balance of 421342 on
hand at the beginning of the period made the total funds available for
operations of the Department 5145124
Because of available funds being in excess of the amount authorized on
Budget for expenditure by 905259 this amount was duly transferred to
the Special Emergency Fund to be utilized in other operating costs of
Government There was also transferred to the State Supervisor of Pur
chases Office 765 for the pro rata share of purchasing costs as provided
by law thus leaving 4239100 to cover the expenditures made for the
period
EXPENDITURES
Of the total amount available for expenditure 3968704 was expended
and the balance of 270396 is shown as cash on hand at the end of
the period
This amount expended for operating costs for the year was 2813 00
under 1940 568600 under 1939 and 761600 under 1938 The reduc
mMmmummmState of Georgia
57
DEPARTMENT OF BANKING Continued
tion for this year under review as compared to the last fiscal year was
209388 for Personal Services and 71921 in all other items of expen
diture
It is also noted that the number of employees on the pay roll as of June
30 1941 was 12 as compared to 15 on the same date the year previous
The items of expenditures as shown in this report were 2634584 for
Personal Services 981161 for Travel Expense 196889 for Telephone
Telegraph and Postage and 156070 for all other items of expenditure
such as Supplies Publication of Annual Report Repairs Insurance Equip
ment etc
PRIVATE TRUST FUNDS
There is held on deposit in a savings account by the Banking Department
the amount of 212206 which represents deposits accumulated from
liquidation of banks which have not been claimed
The State Department of Banking made 601 examinations of open banks
and credit unions during the year and there are 21 closed banks under
liquidation by the Department The Department of Audits is not required
to make an examination of the liquidating operations of the Superinten
dent of Banks as the Superior Courts of the State have exclusive jurisdic
tion over these duties and distribute the funds realized in the liquidation
of the banks under court order
The Superintendent of Banks is bonded for 5000000 as required by
law
The disbursements are regular and the records are accurately kept58
State of Georgia
CAPITOL SQUARE IMPROVEMENT COMMITTEE
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenue Retained
Earnings General Government Services
Grants from U S Government PWA
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
Heat Light Power Water
Publications
Insurance
Repairs
Rents
Miscellaneous
Building Cleaning Contract
Total Expense Payments
OUTLAYS
Buildings Improvements
Personal Services
Construction Contract
Equipment
CASH BALANCES JUNE 30th
Budget Funds
1941
Six Months
1940
7461625 8080428
1200
36693900
7461625 44775528
4299150
15807851
11760775 60583379
1923949
306580
5985
1907091
8000
148060
2925
3743
2720500
848275
235341
4516
955990
4250
145241
6768
1155000
7026833 3355381
74750
1119318
46627
3493247
1370454
51249779
308615
4299150
11760775 60583379
From Audit Report by Osborn Stribling Certified Public
AccountantsState of Georgia
59
CAPITOL SQUARE IMPROVEMENT COMMITTEE
We have audited the records of the Capitol Square Improvement Com
mittee of the State of Georgia for the year ended June 30 1941 and
submit herewith our report together with the statements enumerated in
the index prefixed hereto
Your Committee was appointed by former Governor E D Rivers for
the purpose of supervising the construction of a building on the land
owned by the State of Georgia directly across the street from the State
Capitol Building on the south side of Mitchell Street Atlanta Georgia
Since the completion of the building your Committee has supervised the
maintenance and operations of the building
The cost of the building and equipment and the additions thereto for
the period under review are as follows
Building Equipment Total
Payments to June 30 194083276985 308615 83585600
Payments for the year ended
June 30 1941 1194068 46627 1240695
Total84471053 355242 84826295
The payments for the construction of the building and for equipment
were provided as follows
U S Public Works Administration Grant36693900
Department of Public Health 14042042
Department of Education 9450000
Department of Public Welfare 9450000
Department of Revenue 12280000
Department of Chief Executive 2000000
State Industrial Board 296800
Sale of Old Buildings 116500
Payments made from Building Maintenance Funds 497053
84826295
The bank account at June 30 1941 was reconciled and verified by
direct communication with the depository as at that date The bank bal
ance was as follows
The First National Bank Atlanta Georgia349324760 State of Georgia
CAPITOL SQUARE IMPROVEMENT COMMITTEE Continued
A statement of Cash Receipts and Payments is submitted in Exhibit
A The following is a Condensed Statement of Receipts and Payments
of the Maintenance Account
Balance in First National BankGeneral Account
at June 30 1940 available for Maintenance 3835508
Receipts
Rent 3699996
Transfers from State Departments 3500000 7199996
11035504
Payments for Expenses 79 26833
Payments for Outlay 4 970 53
Transfers to State Departments 18371 75 422 57
Balance in First National BankGeneral Account
at June 30 1941 available for Maintenance 3493247
From Audit Report Osborn Stribling Certified Public Accountants
State of Georgia 61
COMPTROLLER GENERAL
RECEIPTS 1941 1940
INCOME PROM STATE REVENUE ALLOTMENTS
General Fund 9000000 9000000
Budget Balancing Adjustment 4944713 2150000
Allocation Funds
Earnings Protection Services 585316 2574305
Budget Balancing Adjustment 1142447 154828
Transfers Other Spending Units 2880 3191
Total Income Receipts 3495276 9266286
NONINCOME
State Revenue Collections Unfunded 743500 417400
CASH BALANCES JULY 1st
Budget Funds 3861359 1379094
State Revenue Collections Unfunded 419400 2000
8519535 11064780
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
5285463
1125948
92117
270867
245751
4664
11264
65523
19113
4601097
1440113
78531
269088
184178
59120
29430
107464
15000
Total Expense Payments
7120710 6784021
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
235925
1162900
3861359
419400
8519535 1106478062 State of Georgia
COMPTROLLER GENERAL
The Comptroller General as exofficio Insurance Commissioner in ad
dition to Constitutional duties has the duty of State Fire Marshal of reg
ulating insurance underwriting and of a State collecting agency of tax
on insurance agents and adjusters fees for insurance regulation and for
fire inspection
FINANCIAL CONDITION
The Office of Comptroller General ended the year June 30 1941 in a
good financial condition showing a surplus of 101334 after providing for
payment of Accounts Payable
REVENUE COLLECTIONS
Local insurance agents pay a tax of 1000 for each county in which
they operate which tax amounted in the year to 6345480 Statewide
agents pay 10000 which amounted to 3630000 insurance adjusters
pay 5000 each and this amounted to 610000 making the total of occu
pation tax collections in the year of 10585480
In addition to the insurance agents tax the following insurance taxes
were collected
Insurance Regulating Fees from Companies
For registering and certifying local agents
a f X eaCresident 2666200
at 500 eachnonresident 1 010 00
Overall fee in lieu of 300 per agent at 20000 48o04oO
Assessment Companies operating in 4 counties or less
at 2500 g0O qq
Fraternal Societies at 4000 724000
Filing Copy of Charter or examining annual statement
at 2000 420 00
Agents examining fees at 1000ZZZZ 1160 00
0ther 1700
Total Insurance Fees 35 n
00
Fire Inspection assessments or fees is one mill on fire premiums paid
by the Fire Insurance Companies and the collections were 585316
The total of the above collections by the ComptrollerGeneral was 196
82096 all of which was duly remitted to the State Treasury with the
exception of 1162900 which was held in bank account on June 30 for
remittance to the State TreasuryState of Georgia
63
COMPTROLLER GENERAL Continued
OPERATING INCOME
This Agency is supported by General Fund Appropriation of 9000000
and an allocation of the annual collections from fire insurance fees amount
ing to 585316 making a total amount set aside for the operations of
the Comptroller Generals Office for the year 9585316 Of the amount
provided 540000 was deducted because of deficiency in General Fund
Revenue and 5547160 was transferred to the Special Emergency Fund
because of the amount of available funds being in excess of that provided
for expenses of the Department in approved budgets thus leaving the net
annual appropriation available to the Department exclusive of the balance
on hand at the beginning of the period 3498156
The above net annual appropriation of 3498156 together with the
3861359 cash on hand at the beginning of the period made the total
amount available for expenditures by the Department for its operating
costs 7359515
DISPOSITION OF FUNDS
Of the amount available 2880 was transferred to the State Super
visor of Purchases for its pro rata cost of purchasing for the Comptroller
Generals Office thus leaving net for the other costs of the Department
7356635 of which 7120710 was expended and 235925 remained in
the bank account to cover 134591 Accounts Payable
OPERATING COSTS
The operating costs of the Comptroller Generals Office were 7120710
as compared with 6784021 in 1940 and 6971889 in 1939
The cost of 7120710 in the year under review was divided 4422864
for the first Gy2 months under the administration of Comptroller Mus
grove or at the average rate of 680000 per month and 2697846 of the
operating cost was for the last 5y2 months under the administration of
Comptroller Parker or at the average rate of 490000 per month While
the operating costs on the basis of the first Qy2 months of the year would
be 8160000 per annum the operating costs at the rate for the last 5y2
months of the year will be 5880000 per annum thus reflecting a sub
stantial reduction in operating costs for this office as compared with the
previous years64 State of Georgia
COMPTROLLER GENERAL Continued
The division of operating cost by function can be arrived at only by
estimate as the records do not undertake to reflect a division
General Government
Comptroller Generals Constitutional duties 1000000
Collection of State Revenue 1000000
Office Maintenance 160792
Protection to Person and Property
Insurance Regulation 3940159
State Fire Marshal lol9759
7120710
The operating costs divided by activities for each of the administrations
within the year under review are as follows
711940 to 1151941 to
Object 1141941 6301941 Total
Personal Services 3084107 2201356 5285463
Travel Expense 897551 228397 1125948
Supplies and Materials 69722 22395 921 17
Telephone Telegraph and Postage 127052 143815 2 70867
Printing and Publicity 203680 42071 2 457 51
RePairs 2600 2064 4664
Insurance 1736 13000 11264
Equipment 22062 43461 65523
Miscellaneous 17826 1287 19113
Total 4422864 2697846 7120710
The Maryland Casualty Company is the surety on the bond of Comp
troller General in the amount of 2000000
The records are accurate and disbursements legally and properly vouch
ered
MMState of Georgia
65
DEPARTMENT OF CONFEDERATE PENSIONS
RECEIPTS 1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Sales Tax Cigars and Cigarettes
Budget Balancing Adjustment
Transfers Other Spending Units
191782067 82010428
134704707
102 246
Total Income Receipts 57077258 82010182
CASH BALANCES JULY 1st
Budget Funds
20251720
21192890
77328978 103203072
PAYMENTS
EXPENSE
Personal Services
Travel
Spplies Materials
Communication
Repairs
Rents
Insurance
Pensions
Soldiers
Widows
Widows
M prior 1881
M 18811920
Soldiers at Soldiers Home
Equipment
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
1138400 1173500
4915 810
13992 12360
43562 45870
1550
9900 7200
1000 1000
3985000 6075000
25794000 32847000
39741000 42735700
40000 34500
848 16862
70772617 82951352
6556361
20251720
77328978 10320307266 State of Georgia
DEPARTMENT OF CONFEDERATE PENSIONS AND RECORDS
The financial condition of this Agency is excellent as reflected by the
Balance Sheet on June 30 1941 showing an operating surplus of 14
39361 after having provided for the 5372000 required to pay pensions
on July 1 1941
Included in the assets of this Department is 120000 for Fulton County
pension checks payable to Mrs Mary M Terrell upon which endorsement
is forged also 135000 for Cherokee County pension checks upon which
endorsement was forged Both of these are being handled by the State
Attorney General
INCOME
The support of this Department is provided for under Cigar and Cigar
ette Tax which is levied with the provision that so much thereof as shall
be necessary is appropriated for the payment of pensions and any funds
not necessary for this purpose shall be paid out as a part of the States
General Funds
For the year ended June 30 1941 there was 600000 of the Cigar and
Cigarette Tax set aside for the operation of the Department and 3054
39527 of the Cigar and Cigarette Tax set aside for pension payments and
Ordinarys fees The requirements were 523960 for the operation of
the Pension Department and 56553400 to pay Confederate Pensions and
Ordinarys fees Therefore as provided by law there was 76040 of the
Administrative Funds released to the Special Emergency Fund and 2
48886129 of the Surplus Funds released to the States General Fund and
the Special Emergency Funds as required by law
The amount available for the operation of this Department including
balances on hand at the beginning of the period was 775578 for admin
istrative cost of the Department and 76553400 for payment of Confed
erate Pensions and Ordinarys fees
OPERATING COST
The operating cost of the Department proper was 767217 of which
693000 was for salaries This compares with a total for operating cost
of 651152 for the previous year ended June 30 1940
The Ordinarys fees for the period under examination amounted to
445400 which compares to 508000 for the previous year
BENEFIT PAYMENTS
For the year ended June 30 1941 there was 3985000 paid to Confed
erate Soldiers 25794000 paid to Class A Widows widows having mar
ried Confederate soldiers prior to 1881 39741000 paid to Class B
Widows those having married Confederate soldiers between 1881 andState of Georgia
67
DEPARTMENT OF CONFEDERATE PENSIONS AND
RECORDS Continued
1920 and 40000 was paid to the soldiers at the Confederate Soldiers
Home making a total of 69560000 paid to Confederate Soldiers or their
Widows This compares to 81692200 paid to all classes for the previous
year
The number of Confederate Soldiers drawing pensions in June 1941
was 55 as compared to 85 in June 1940 a reduction of 30 Likewise the
number of Class A Widows receiving pensions in June 1941 was 645
as compared to 809 in June 1940 which reflects a reduction of 164 As to
the Class B Widows there were 1077 on the rolls in June 1941 as com
pared to 1143 in June 1940 a reduction of 66 in the period
All expenditures were found to be within the limitations fixed by law
for expenditure of State funds
Miss Lillian Henderson Director is bonded in the amount of 1000000
which is written by the United States Casualty Company
DETAIL OF PENSION PAYMENTS
YEAR ENDED JUNE 30 1941
SHOWING NUMBER RECIPIENTS JUNE 1941 AND AMOUNT PENSIONS
County
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
if i Barrow
Bartow
Ben Hill
Berrien
Bibb
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
Carroll
Catoosa
Charlton
Chatham
Chattahoochee
No
10
2
1
4
15
11
10
13
8
5
53
3
2
14
2
10
14
17
5
5
4
27
4
39
2
Totals
Amount No
441000 1
72000
36000
144000
612000
450000 1
385000
555000 2
321000 1
195000
2100000 2
108000
72000
557000
72000
360000
421000
528000 1
198000
180000
168000 1
1162000 2
208000 1
Soldiers A
Amount No
60000 4
1
1515000 1
72000
60000
25000
120000
60000
120000
35000
25000
60000
60000
145000
100000
60000
5
2
1
4
3
2
23
1
3
2
3
9
9
2
2
10
2
19
1
Widows
Amount
183000
36000
204000
102000
36000
168000
117000
87000
966000
36000
108000
72000
108000
216000
216000
93000
72000
453000
72000
744000
36000
B Widows
No Amount
5
1
1
4
10
8
9
7
4
3
28
3
1
11
7
5
7
3
3
3
15
1
19
1
198000
36000
36000
144000
408000
288000
324000
267000
144000
108000
1014000
108000
36000
414000
252000
180000
252000
105000
108000
108000
564000
36000
711000
3600068 State of Georgia
DETAIL OF PENSION PAYMENTS Continued
YEAR ENDED JUNE 30 1941
SHOWING NUMBER RECIPIENTS JUNE 1941 AND AMOUNT PENSIONS
County No
Chattooga 10
Cherokee 23
Clarke 19
Clay 3
Clayton 5
Clinch 2
Cobb 31
Coffee 5
Colquitt 12
Columbia 4
Cook 6
Coweta 25
Crawford 5
Crisp 7
Dade 4
Dawson 10
Decatur 15
DeKalb 38
Dodge 16
Dooly 7
Dougherty 14
Douglas 6
Early 4
Echols 1
Effingham 4
Elbert 14
Emanuel 6
Evans 2
Fannin 2
Fayette 8
Floyd 29
Forsyth 14
Franklin 16
Fulton 218
Gilmer 12
Glascock 4
Glynn 9
Gordon 18
Grady 13
Greene 18
Gwinnett 20
Habersham 17
Hall 23
Hancock 6
Haralson 9
Harris 7
Totals Soldiers A Widows B Widows
Amount No Amount No Amount No Amount
360000 5 180000 5 180000
864000 7 312000 16 552000
732000 1 60000 6 228000 12 444000
129000 1 36000 2 93000
180000 2 72000 3 108000
123000 2 123000
1224000 10 435000 21 789000
180000 2 72000 3 108000
456000 5 204000 7 252000
144000 3 108000 1 36000
216000 3 108000 3 108000
933000 1 45000 10 384000 14 504000
225000 1 57000 4 168000
297000 4 144000 3 153000
180000 15000 4 165000
378000 5 198000 5 180000
555000 5 192000 10 363000
1455000 1 60000 13 531000 24 864000
576000 3 114000 13 462000
252000 3 132000 4 120000
504000 4 144000 10 360000
270000 2 96000 4 174000
195000 39000 4 156000
71000 35000 1 36000
168000 24000 4 144000
537000 1 60000 2 81000 11 396000
287000 50000 2 93000 4 144000
117000 45000 2 72000
81000 2 81000
306000 3 126000 5 180000
1029000 1 60000 9 375000 19 594000
666000 5 300000 2 72000 7 294000
600000 1 60000 3 108000 12 432000
8594000 7 455000 90 3639000 121 4500000
459000 6 243000 6 216000
216000 72000 4 144000
324000 5 180000 4 144000
719000 1 80000 4 171000 13 468000
525000 4 177000 9 348000
699000 7 303000 11 396000
767000 35000 7 264000 13 468000
726000 1 120000 3 138000 13 468000
1036000 70000 7 387000 16 579000
23 000 351000 270000 3 123000 3 108000
1 2 63000 90000 8 5 288000 180000
wm
State of Georgia
69
DETAIL OF PENSION PAYMENTS Continued
YEAR ENDED JUNE 30 1941
SHOWING NUMBER RECIPIENTS JUNE 1941 AND AMOUNT PENSIONS
Totals Soldiers A Widows B Widows
County No Amount No Amount No Amount No Amount
Hart 16 513000 9 261000 7 252000
Heard 1 42000 6000 1 36000
Henry 8 369000 1 60000 6 216000 1 93000
Houston 10 360000 2 72000 8 288000
Irwin 6 216000 5 180000 1 36000
Jackson 16 687000 1 60000 8 354000 7 273000
Jasper 9 354000 30000 3 108000 6 216000
Jeff Davis 2 72000 2 72000
Jefferson 11 396000 5 180000 6 216000
Jenkins 4 156000 1 48000 3 108000
Johnson 7 258000 6000 7 252000
Jones 8 312000 1 60000 3 108000 4 144000
Lamar 8 318000 1 60000 2 78000 5 180000
Lanier
Laurens 23 744000 9 216000 14 528000
Lee 5 207000 1 63000 4 144000
Liberty 1 51000 15000 1 36000
Lincoln 6 246000 2 84000 4 162000
Long 1 36000 1 36000
Lowndes 14 564000 8 348000 6 216000
Lumpkin 6 219000 1 36000 5 183000
Macon 6 237000 1 57000 5 180000
Madison 7 252000 2 72000 5 180000
Marion 5 192000 2 72000 3 120000
McDuffie 10 360000 5 180000 5 180000
Mclntosh 1 36000 1 36000
Meriwether 15 644000 50000 5 216000 10 378000
Miller 7 252000 2 72000 5 180000
Mitchell 13 486000 2 90000 11 396000
Monroe 8 312000 1 60000 3 108000 4 144000
Montgomery 6 240000 3 132000 3 108000
Morgan 10 360000 2 72000 8 288000
Murray 14 528000 1 60000 6 216000 7 252000
Muscogee 28 1152000 7 300000 21 852000
Newton 12 507000 1 60000 3 156000 8 291000
Oconee 6 258000 1 60000 1 39000 4 159000
Oglethorpe 17 748000 1 100000 9 372000 7 276000
Paulding 8 321000 5 213000 3 108000
Peach 7 267000 16000 2 72000 5 180000
Pickens 6 216000 2 72000 4 144000
Pierce 5 231000 1 60000 27000 4 144000
Pike 7 297000 1 60000 2 72000 4 165000
Polk 7 276000 3 132000 4 144000
Pulaski 6 216000 3 108000 3 108000
Putnam 5 180000 2 72000 3 108000
Quitman 4 144000 4 14400070
State of Georgia
DETAIL OF PENSION PAYMENTS Continued
YEAR ENDED JUNE 30 1941
SHOWING NUMBER RECIPIENTS JUNE 1941 AND AMOUNT PENSIONS
Totals Soldiers A Widows B Widows
County No Amount No Amount No Amount No Amount
Rabun 9 345000 2 93000 7
Randolph 9 321000 4 1440 00 5
Richmond 36 1444000 40000 12 4800 00 24
Rockdale 9 345000 3 1080 00 6
Schley 1 36000 x
Screven 3 108000 3
Seminole 5 180000 2 720 00 3
Spalding 15 567000 6 234000 9
Stephens 21 858000 1 60000 10 4380 00 10
Stewart 10 442000 1 85000 4 1770 00 5
tT6 21 82200 9 390000 12
Ta bot 5 183000 3 108000 2
Tahaferro 4 144000 2 72000 2
Tat nail 2 138000 57000 2
Taylor g 306000 4 162000 4
Telfair 5 240000 2 99000 3
Terrell 3 108000 3 108000
Thomas 20 7650 0Q 1 mM g
Tift 9 336000 2 720 00 7
Toombs 7 300000 2 120000 2 72000 3
Towns 6 216000 4 1440 00 2
Treutlen 4 165000 1 60000 lJoOO 3
Troup 14 522000 8 K o LZ I
Turner 3 129000 2 72IZ 5
as isss s
2 ass s
Warren 6 261000
Washington 17 666000 1 60000 6 2 S 00 1
Wayne 6 2 220 in iouuu 10
Webster J 4 15000 2
Wheeler 6 237000 t nn
SB i srs E
Wilcox 4 1440 00 f 8100 9
S 9 2 120000 SOS 5
SSSTLz 8 228483o0oo0 1 So
288000 3 108000 5
Recipients 1777 cT
5 22 645 1077
69520000 3985000 25794000 29741000
252000
177000
924000
237000
36000
108000
108000
333000
360000
180000
432000
75000
72000
81000
144000
141000
396000
264000
108000
72000
108000
216000
57000
72000
144000
252000
144000
288000
267000
216000
390000
72000
72000
180000
180000
324000
72000
180000
180000
180000

wimHState of Georgia
71
CONTRACTORS LICENSING BOARD
RECEIPTS 1941
1940
INCOME PROM STATE REVENUE ALLOTMENTS
Allocation Funds
Business License Tax Contractors 100000 1879367
Budget Balancing Adjustments 1884430 94937
Total Income Receipts
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
1784430 1784430
939367
1784430
50213
939367
0 1834643
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies
Communication
Insurance
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
72500
27710
1415
2007
1671
330
50213
1784430
0 1834643
Abolished by Act Approved February 5 194172 State of Georgia
DEPARTMENT OF EDUCATION
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 963700000 963700000
Budget Balancing Adjustment 28630073
Allocation Funds
Sales Tax Gasoline 405833194 358436314
Sales Tax Kerosene 27172170 25665209
Sales Tax Beer 123955632 107704313
Sales Tax Wine 34057470 26523479
Business License Tax Beer 6369534 6631476
Business License Tax Wine 2278871 1935185
Fines Forfeits 82589
Budget Balancing Adjustments 438232484
Revenues Retained
Grants from U S Government
Vocational Education 60544543 60613841
Vocational Defense Training 117584654
Vocational Rehabilitation 4825337 44 96745
Donations 1592123 1861900
Earnings Educational Services 33497 21610
Transfers Other Spending Units 19492392 13643713
Total Income Receipts2195399779 1543946359
CASH BALANCES JULY 1st
Budget Funds 90974905 168694512
2286374684 1712640871
PAYMENTS
EXPENSE
Personal Services 19753730 19362854
Travel 3798741 3430955
Supplies Materials 804905 5713 95
Communications 969604 876876
Heat Light Power Water 408 0Q
Publications 3j748 08 AUh2
104660
3700 194575
4500 6750
Grants to Civil Divisions 2041924964 1463515697
17 173L42 617143
Miscellaneous 6046155 5417768
Repairs 1329361
Rents
Insurance
Total Expense Payments2075183610 1494285925
Equipment Text and Library Books i 493 56471
CASH BALANCES JUNE 30th
Budget Funds
127380041
61334603 90974905
2286374684 1712640871
IllllState of Georgia
73
DEPARTMENT OF EDUCATION
The State Department of Education which is the Agency for the State
of Georgia with reference to its duties in connection with the common
schools of the State ended the year June 30 1941 in an excellent financial
condition as reflected by the Surplus Funds in the amount of 10064741
shown on Current Fund Balance Sheet of this report
All obligations to the teachers and the common school system of the
State as provided and recognized by Act and Resolutions of the General
Assembly have been paid in full as of June 30 1941
INCOME
The common school agencies of this State were aided in their support for
the year just closed in the amount of 2030312017 from State funds
182954534 from U S Government 1592123 from Gifts and 33497
from Miscellaneous Earnings making a total income of the State Depart
ment for the period of 2214892171
From this income available there was 14639 transferred to the Super
visor of Purchases office for this Agencys pro rata part of the cost of the
purchases 14062202 was transferred from State and Federal Vocational
Funds to the State University System and 5415551 was transferred
from the Federal Vocational Defense Funds to the University System and
same will be accounted for in the report of these Agencies
INCOME AND BALANCES AVAILABLE
With the above deductions the net income for the year to the State
Department of Education was 2195399779 to which was added the
90974905 balance on hand at the beginning of the period making a total
available for expenditure of 2286374684
SOURCE OF STATE FUNDS
The source of the 2030312017 funds from the State was 27172170
from Kerosene Tax 130325166 from Beer Tax 405833194 from
Gasoline Tax 36418930 from Wine Tax Fines and Forfeits 905878000
from the General Revenue Funds of the State such as Property Taxes
Income Tax Liquor Tax etc and 524684557 was provided from the
Special Emergency Fund derived from funds available to various Agen
cies in excess of Budget Approval This supplementary amount was pro
vided to pay the 392154814 due the Schools for 1939 to pay the 6 or
57822000 reduction in General Fund Appropriation because of the defi
ciency in revenue and to supply an additional amount of 74707743
needed to complete the seven months school program74 State of Georgia
DEPARTMENT OF EDUCATION Continued
SOURCE OF FEDERAL FUNDS
Of the 182954534 received by the State Department of Education
from the United States Government 60544543 was from regular Voca
tional Education Funds and 4825337 from the regular Vocational Rehab
ilitation Funds both of which have been received for a number of years
An additional amount of 117584654 was received from the Federal Gov
ernment this past year for Vocational Education and Training of Defense
Workers
SOURCE OF GIFTS
For the year ended June 30 1941 this Agency received 999873 from
the General Education Board to be used for the specific purpose of Super
vision of Negro Education 557250 from the Southern Education Foun
dation to be used for the specific purpose of County Supervision of Negro
Schools and 35000 was received for the specific purpose of paying prizes
offered by the Department
EXCLUSIVE OF LOCAL FUNDS
The funds available for school purposes as reported in this audit are
exclusive of the local funds levied which on the basis of complete returns
for the year ended June 30 1940 was 401383100 from the Countywide
Tax levy and 747644400 from the District and City Tax levy making a
total of 1149027500 levied locally for school purposes
DISTRIBUTION OF FUNDS
Of the 2286374684 total funds available to the State Department of
Education exclusive of local funds 2225040081 was distributed for
various costs of school activities leaving 61334603 undistributed at
June 30 1941 of which 41972520 was Federal Funds for specific pur
poses and 9214501 was held for the purpose of liquidating accounts
payable
DETAIL OF DISTRIBUTION FOR ADMINISTRATION
AND SUPERVISION
The Administration and Supervision Costs of the Department of Educa
tion were 25357194 for the year of which 11263172 was for the reg
ular administration of the Department 4201352 was for Administration
and Supervision of the regular Vocational Education Activities 2170052
OHHnaa
State of Georgia
75
DEPARTMENT OF EDUCATION Continued
was for Administration and Supervision of the Federal Vocational Defense
Training Activities 3076085 was for the Administration Costs of fur
nishing free text books and library books 3570521 was for the Admin
istration and Supervision Costs of the Vocational Rehabilitation Activities
1073828 were expenditures from the General Education Board Funds
1300 from the Certified Fund and 884 from the Rosenwald Fund
The Vocational Education and Vocational Rehabilitation Activities set
out in the foregoing paragraph are funds supplied by the State and
matched by the Federal Government The Vocational Defense Training
Activities are financed entirely by the Federal Government
All units of the Department show a slight reduction in Administration
and Supervision Costs from 1940 except the Vocational Rehabilitation
Activities which reflected an increase of approximately 5
DETAIL OF DISTRIBUTION OF EQUALIZATION ALLOTMENTS
For the year just closed the Department of Education distributed
405515595 to the various school systems as Equalization Funds the
detail of which by counties and independent systems is shown in this
report The average amount distributed to each of the 159 counties was
2550412 The County receiving the largest allotment was DeKalb with
6380340 and the County receiving the smallest allotment was Dougherty
County including Albany with a total of 720458
DETAIL OF DISTRIBUTION FOR TEACHERS BACK SALARIES
There was distributed in the period to the School Systems for teachers
back salaries 363821291 to cover the amount due for 1939 and 365
62280 for the year 1940 balance of funds appropriated The detail of the
distribution by Counties and Independent Systems is shown in this report
The amount distributed for the year 1939 averaged 2288184 to each
of the 159 counties while the payment for 1940 averaged 229951 for
each of the counties
The county receiving the largest amount of the 1939 funds was Fulton
County including Atlanta with an amount of 35506350 and the small
est amount distributed to a school unit was 390875 to Echols County
DETAIL OF DISTRIBUTION FOR CURRENT YEARS
TEACHERS SALARIES
The allotments to the various school systems for the school year ended
June 30 1941 for payment of teachers salaries in full for the seven76 State of Georgia
DEPARTMENT OF EDUCATION Continued
months school term as provided by law amounted to 964003993 which
was an average of 6062918 for each of the 159 counties Fulton County
including Atlanta received the largest allotment amounting to 87562375
and Echols County received the smallest in the amount of 1045100 The
detail of the distribution of this fund by school systems is shown in this
report
DETAIL OF DISTRIBUTION FOR COUNTY ADMINISTRATION
AND SUPERVISION COSTS
In the period under review there was 127219107 distributed to the
School Systems to aid in the Administration and Supervision Of this
amount 28333523 was paid to liquidate the 1939 obligations and 28
64030 was paid to liquidate the 1940 obligations with 86481554 being
allotted to cover this cost for the school year ended June 30 1941 and
also 9540000 being expended to apply on the County School Superin
tendents Salaries as provided by law The distribution of these funds to
various school systems is shown in detail in this report
DETAIL OF DISTRIBUTION OF VOCATIONAL EDUCATION FUNDS
There was also distributed to the various school systems for the State
through the Vocational Educational Activities of the Department 1448
02698 Of this amount 76299149 was for the regular Vocational Educa
tion which has been carried on for a number of years and 68503549 was
for the Vocational Defense Training Program
This special National Defense Activity was expended through 175 local
school units in conformity with the regulations of the Federal Govern
ment which supplies the entire fund
The distribution of these funds to the various school units may also be
seen in this report
DETAIL OF DISTRIBUTION OF TEXT BOOKS AND LIBRARY FUNDS
The next largest item of expenditure by the State Department of Educa
tion was 151197818 for the purpose of furnishing textbooks and library
books for school use Of this amount 149856471 was paid for the pur
chase of publications 1308047 was expended for repairs on books and
33300 was paid out in prizes the funds for which were provided by
a gift
In this report is shown a Detail of the Payments to various parties for
text books the largest item of which was 79820317 to the Georgia
BMState of Georgia
77
DEPARTMENT OF EDUCATION Continued
School Book Depository Also in this report there is shown a distribu
tion of the value of the text books and library books to each of the school
systems of the State as compiled by the Text Book Division of the State
Department of Education
DETAIL OF DISTRIBUTION OF OTHER ALLOTMENTS
For the period under review the Department of Education expended
6012855 for the expense in connection with Vocational Rehabilitation
Trainees and 547250 in connection with the Jeanes Negro Supervisors
COMMENTS
The financial records of this Department are accurate and complete
Receipts and disbursements were properly accounted for and all expen
ditures were within the limitation of Approved Budgets and of State law
Dr M D Collins State Superintendent of Schools has on file Surety
Bond as required by lawm
8 State of Georgia
DEPARTMENT OF EDUCATION
ANALYSIS OF COST PAYMENTS YEAR ENDED JUNE 30 1941
ADMINISTRATION AND p
SUPERVISION Total svfc Travel Supplies
Administration Fund 11263172 8641298 1445787 374957
Vocational 4201352 3242397 302337 207167
Vocational Defense Training 2170052 1292954 681815 90846
Text Book Fund 3076085 2563331 338320 63608
Certification Fund 1300 13 0o
General Educ Board Fund 1073828 760000 297506
Rosenwald Fund 834
Vocational Rehabilitation 3570521 2706500 732976
Total Administration 25357194 19206480 3798741 804905
303
66724
COUNTY AND CITY SCHOOLS
Equalization Allotments 405515595
Teachers Salaries
1941 964003993
1940 36562280
1939 363821291
County Administration
and Supervision
1941 86481554
1940 2864030
1939 28333523
Co Supts Salaries 9540000
Vocational Education 76299149
Vocational Defense Training 68503549
Text Books and Libraries 151197818
Vocational Rehabilitation Trainees 6012855
Jeanes Negro Supervisors 547250 547250
Total County and City2199682887 547250
TOTAL CASH PAYMENTS 2225040081 19753730 3798741 804905
IMINI1
life Communications Publications Repairs Rents Insurance Equipment Prizes Trainees
m 501997 244474 10419 750 4000 39490
Y 225586 130334 8150 2950 500 81931
KS 52716 51721
108081 16322 581 64321 2745
State of Georgia
DEPARTMENT OF EDUCATION
ANALYSIS OF COST PAYMENTS YEAR ENDED JUNE 30 1941
79
969604 374808 21314 3700 4500 173142
149856471 1308047
33300
6012855
Grants
405515595
964003993
36562280
363821291
86481554
2864030
28333523
9540000
76299149
68503549
149856471 1308047 6046155 2041924964
369604 150231279 1329361 3700 4500 173142 6046155 204192496480 State of Georgia
GRANTS IN AID TO COUNTY AND CITY SCHOOLS
YEAR ENDED JUNE 30 1941
DEPARTMENT OP EDUCATION
Equal Teachers Salaries
Line ization 1941 1940 1939
1 Appling 2435920 6378500 250869 2563350
2 Baxley 267120 817000 29425 284850
3 Atkinson 2039616 3241875 128938 1173938
4 Bacon 2020755 3209900 125822 1169211
5 Baker 1544160 2608757 92874 1023825
6 Baldwin 2223759 5092500 199650 2106425
7 Banks 2146094 4195000 164175 1428875
8 Barrow 2026056 3547500 136950 1161550
9 Winder 213978 946500 36025 539325
10 Bartow 3660579 7260500 275500 2332575
11 Cartersville 1522500 57750 634325
12 Ben Hill 1913187 3013062 112750 937575
13 Fitzgerald 710748 2236000 86763 898425
14 Berrien 3533020 6216500 258582 2363475
15 Bibb 1378500 15148100 583138 7513096
16 Bleckley 1640688 2516000 99309 918650
17 Cochran 165168 727500 27088 350325
18 Brantley 2235972 3194000 128838 1435650
19 Brooks 3366482 6224625 237670 2117182
20 Quitman 67262 1440000 54863 651175
21 Bryan 1659126 2864000 108420 1084575
22 Bulloch 5607072 10435500 386325 3662400
23 Burke 4718793 8237250 328957 2811388
24 Butts 1002546 2289000 82400 697925
25 Jackson 149097 663188 25300 358675
26 Calhoun 1730281 3829952 144445 1477897
27 Camden 1330045 2528500 96800 864950
28 Candler 2048158 3501500 133082 1382675
29 Carroll 4721640 9044137 352569 3278650
30 Carrollton 1520750 58269 575975
31 Catoosa 1944975 3570250 130512 1116800
32 Charlton 1523430 2359000 82912 781225
33 Chatham 1583330 19988138 780003 12909412
34 Chattahoochee 1238898 1732938 72000 655400
35 Chattooga 3172903 5364000 203888 1820400
36 Trion 247278 1529500 59950 561600
37 Cherokee 2791912 6736500 249775 2403250
38 Canton 895000 31763 349500
39 Clarke 1041804 2348000 87869 986850
40 Athens 4620000 171600 18123 00
41 Clay 1852884 2378750 94000 753425
42 Clayton 2455783 3872250 139294 12878 50
43 Clinch 2305227 2709876 64450 1098833
44 Cobb 5169510 9907375 380281 3586625
45 Marietta 113832 2343000 89307 8848 50
46 Coffee 2546562 5972275 248882 20488 38
47 Douglas 340200 1547000 60225 6453 00
iiiiiiState of Georgia
81
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
Administration
1941 1941
Supt Sal
YEAR ENDED JUNE 30 1941
DEPARTMENT OF EDUCATION
Supervision Vocational
1940 1939 Defense
Regular Program
1523970 60000 59499 617579
609726
481267
390182
921632
658298
473044
667759
1060366
324271
332970
1044173
165269
1807103
365652
378868
57537
593272
1575028
647289
39998
263451
1028898
782198
328250
389148
122792
344656
1003758
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
60000
24496
21406
9161
785
34622
26467
17594
11551
46547
14768
13816
21233
5261
67392
15496
12940
1671
19320
57510
23740
1571
11715
36377
23332
5891
10776
13473
833
28071
209835
188125
125425
10002
278922
241590
43670
144458
390847
159954
207974
342614
58354
675553
53885
146955
20180
222752
519094
178214
97868
303630
8159
212723
69025
79209
57397
24822
324641
278750
66250
285000
90000
324150
313694
225500
332000
67859
176500
58850
191166
237482
383135
1614059
22500
235891
740440
217815
179750
1122323
855377
296880
21710
285555
844812
66956
124000
38285
2327087
119000
530815
14475
115300
201000
176650
568592
254990
279250
146865
598505
204908
370500
50950
214327
93720
65708
140426
72273
163513
191832
247997
106356
94509
2686202
117035
317421
52691
559803
558852
118612
140670
89982
735983
43017
54729
12636980
525717
351353
19914
140261
205621
86857
93668
611091
32275
183537
Totals
14382764
1464645
7867144
7432194
6318960
10079088
9618333
8382243
1803687
14547959
2273425
7157864
4169418
14406981
28983095
5756140
1270081
7962146
14471840
2483806
6184755
24383471
18005650
4131871
1314872
8218888
4981393
8336296
21189423
2221950
7838797
4899581
50326519
4776987
12872264
2420962
13394904
1477263
4841434
7378113
5884072
8573560
6645635
20683698
3668172
12787064
264367582
State of Georgia
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1941
DEPARTMENT OF EDUCATION
Line
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
46
Colquitt
Doerun
Moultrie
Columbia
Cook
Coweta
Newnan
Crawford
Crisp
Cordele
Dade
Dawson
Decatur
DeKalb
Decatur
Dodge
Eastman
Dooly
Vienna
Dougherty
Albany
Douglas
Early
Echols
Effingham
Elbert
Elberton
Emanuel
Evans
Fannin
Fayette
Floyd
Rome
Forsyth
Franklin
Fulton
Atlanta
Gilmer
Glascock
Glynn
Gordon
Calhoun
Grady
Greene
Greensboro
Gwinnett
Buford
Lawrenceville
Equal Teachers Salaries
ization 1941 1940
4439768 9601863 363250
29928 242437 8525
534558 2584375 96319
1709301 3147125 87063
3107989 4270250 166995
3322208 7359750 284763
1828000 68888
1306263 2124000 80100
1566437 3329500 114607
381150 2459250 89738
1336436 2027375 78857
996301 1962500 76175
4549796 9512815 391322
6380340 13231425 510419
3660875 138119
4113802 7395875 264936
118968 814500 30182
2629327 5707688 222975
124326 570500 23444
521060 3229250 71088
199398 4024525 155307
2612586 3904875 146850
3452686 6570413 233975
860364 1045100 54887
1930217 3715625 153512
2970890 5641750 207938
86526 1897750 70200
5482044 9420375 362675
2035975 2971750 115625
2368349 5912500 216700
2349543 3216750 128244
5151014 9417750 367119
5755750 220757
1702219 4099250 164262
3670478 6412000 253738
3836172 31611250 1209414
55951125 2196038
1691334 3451750 116050
1420579 2011750 73632
5771950 234150
3773837 5328500 205313
286650 917000 35887
3866626 7314027 245557
2172378 4312750 112913
45332 647500 25369
4789891 8699175 334419
142380 1180250 43932
131568 832500 30525
1939
3148050
62775
1401200
1181250
1588950
2254162
911675
791775
1083375
855900
698625
719550
3473025
4576350
1361450
2668500
349650
1781957
494950
630450
2022550
1380375
2349850
390875
1439775
1953450
628425
3615550
1005150
1998100
1238775
3396950
1983150
1431950
2413700
11910500
23595850
1211700
736775
2221550
1962900
375300
2699975
1393875
385649
3096275
465450
341550
W
HHHHState of Georgia
83
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1941
DEPARTMENT OF EDUCATION
Administration Supervision Vocational
1941 1941 1940 1939 Defense
Supt Sal Regular Program Totals
1796624 60000 73300 735457 145500 90000 956367 178912 56457 297541 20542724 490122 5870360
79542 60000 1000 18025 369420 210529 6861255
589821 60000 22794 214635 220820 110120 10352374
297948 60000 12573 54431 211100 210372 132971 167945 13989906 3186880
200090 60000 2037 71917 152500 32657 4821339
334933 60000 60000 3644 50741 338660 100000 41500 127804 7009701 3886038 4242793
518368 60000 19801 184963 137000 97805 4772463
820037 60000 40772 371565 1247645 337771 20804748
59997 60000 2356 23142 819412 31500 520792 26184233 5191944
1432695 60000 39000 405352 284625 243470 288419 339538 16953204 1896308
763497 60000 29720 255495 270268 224825 247719 39636 11968646 1477681
19999 60000 785 542032 243830 4532632 7187642
646959 60000 23254 207830 208060 181863 9372652
730238 60000 22874 242126 846804 262559 14771525
60000 58000 43791 2513017
60000 175320 112556 7587005
1005787 60000 34945 313728 905762 160829 236139 187565 13330389 3031295
1634625 60000 55450 562661 1213300 451422 22858102
648185 60000 25711 201361 270845 79081 7413683
379635 60000 6126 31829 372250 271153 11616642
656857 60000 23734 233953 165500 141823 8215179
60000 706201 348924 19447958 7959657
1044122 60000 40796 340273 123110 150521 9156503
1219563 60000 51026 475128 857787 506804 15920224
59997 60000 2356 23142 1435820 2597956 3652167 3991343 53800818 88332312
596589 60000 16385 224387 132000 127036 7627231
492783 60000 16254 164205 75000 92524 5143502
60000 407737 98642 8785029
706970 60000 26716 244671 343975 30055 165835 12818717 1644892
1451414 60000 42150 510187 647250 189968 17027154
692986 60000 8652 234044 558622 214758 189624 9760978 1293474
1705572 60000 47265 429577 1373461 35956 90949 846262 21381897 1867968 1427092
84 State of Georgia
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1941
DEPARTMENT OF EDUCATION
Equal Teachers Salaries
Line ization 1941 1940 1939
1 Habersham 3776156 7507250 281138 2657200
2 Hall 4578134 8914000 351588 3246250
3 Gainesville 2469500 94394 913275
4 Hancock 1969443 3681875 137975 1500325
5 Haralson 1940057 4418600 490987 1444275
6 Tallapoosa 332180 687500 26400 406350
7 Harris 1735012 4105000 119525 1607850
8 Hart 4763073 6585375 262550 2567225
9 Heard 2404072 3896000 154250 1410300
10 Henry 2673590 5187650 164270 1956375
11 Houston 1678408 3471437 90888 10686 75
12 Irwin 2285433 4470126 137750 1399950
13 Ocilla 497172 635250 25507 5460 75
14 Jackson 4048728 5765500 226288 2058225
15 Commerce 247692 1230250 46132 454950
16 Jasper 1724526 3081912 79200 10 10146
17 Jeff Davis 2252148 3434875 144894 W
18 Jefferson 4270711 6279750 245438 24603 75
19 Jenkins 1992394 4122750 152007 1386100
20 Johnson 3261632 5036375 198913 21 640 87
21 Jones 1965518 3132062 121370 10677 50
22 Lamar 976832 2128000 60088 724100
23 Barnesville 424734 912250 33894 4603 50
24 Lanier 1791478 2091125 67144 8106 75
25 Laurens 5372246 9923750 309719 37199 25
26 Dublin 162380 1795875 67100 9737 66
27 Lee 1259130 2116001 83669 8538 75
28 Liberty 2508418 3038250 109725 11697 75
29 Lincoln 1402998 2462500 96444 9257 50
30 Long 1215836 1641500 71200 6952 50
31 Lowndes 3527912 6717500 238325 21603 00
32 Valdosta 480378 3767750 140732 16133 00
33 Lumpkin 937758 2292250 82972 8207 75
34 Macon 2181848 4306500 137363 1588275
35 Madison 3037448 5419375 199444 20669 00
36 Marion 1506648 1986000 76038 7 958 25
37 Buena Vista 23628 229000 8800 823 50
38 McDuffie 1951396 3223500 122857 11352 75
39 Mclntosh 1003746 2049300 77757 8159 00
40 Meriwether 4078440 7178250 253463 25W75
41 Miller 2394894 3761000 151250 12914 25
42 Mitchell 3125385 7399250 202633 24024 50
43 Pelham 99120 717000 29837 2889 00
44 Monroe 1701846 3801250 111588 12396 75
45 Montgomery 2022862 3375000 132732 12 887 50
46 Morgan 1647742 3531938 101947 1270350
47 Madison 586250 22344 236250
State of Georgia
85
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1941
DEPARTMENT OF EDUCATION
Administration Supervision Vocational
1941 1941 1940 1939 Defense
Supt Sal Regular Program Totals
39998 60000 167 15428 978726 1077053 16393116
559736 60000 17425 102556 263294 323785 522393 18615376 3800954
399598 60000 13629 182426 311452 153542 8410265
458673 60000 112030 213509 220500 118600 51331 45249 9409962 1616279
60000 494788 197198 8319373
1526722 60000 60060 586116 1549226 239790 18200137
966059 60000 38008 338457 324545 191779 9783470
407217 60000 702 122462 243311 230328 11045905
19999 60000 785 8438 199135 185123 6782888
864837 60000 19810 233793 54933 159500 292750 144603 9775802 2051687
1169938 60000 45905 396207 319890 177610 238457 120439 14326138 2277073
100503 60000 20026 216250 143021 6435584
442263 60000 23796 201405 27765 7913071
908549 60000 33380 345157 600958 303722 15508040
594155 60000 19684 157821 496950 434535 9416396
1091695 60000 39912 464276 289500 167182 12773572
277090 60000 4954 73237 200915 115838 7018734
87636 60000 11640 63000 73027 4048296 1967255
437838 60000 8030 165543 134415 43419 5609667
1550421 60000 30974 617530 882250 125550 434344 245485 22901159 3370156
60000 7714 246110 151878 4778377
330949 60000 13164 144958 209605 167539 7752383
441680 60000 16995 159890 126111 86733 5779101
139367 60000 6334 60912 44485 3934884
914172 60000 28417 294285 670921 20150 262355 14874187 6022310
397690 60000 12976 129452 131645 127501 4993019
62800 60000 785 10676 407584 162087 8917918
1102362 60000 38050 409375 534000 313017 13179971
253004 60000 9003 104817 147370 101133 4938705 444911
351702 60000 11279 87094 364358 156256 7463717
45399 60000 17896 106750 46508 4223256
692654 60000 16476 192732 400202 598202 16051894
607371 60000 25432 184042 238500 117936 8831850
1274617 60000 17140 305945 677045 111750 294760 15759225 1246607
59997 60000 785 7714 411726 327803 7722384
635098 60000 24961 224845 223500 171258 8159006
352280 60000 785 82674 70580 336870 7384596 915424
86 State of Georgia
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1941
DEPARTMENT OF EDUCATION
Line
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
Murray
Muscogee
Columbus
Newton
Covington
Oconee
Oglethorpe
Paulding
Peach
Pickens
Nelson
Pierce
Pike
Polk
Cedartown
Pulaski
Hawkinsville
Putnam
Eatonton
Quitman
Rabun
Randolph
Richmond
Rockdale
Schley
Screven
Seminole
Spalding
Griffin
Stephens
Martin
Toccoa
Stewart
Sumter
Americus
Talbot
Taliaferro
Tattnall
Taylor
Telfair
Terrell
Dawson
Thomas
Thomasville
Tift
Tifton
Toombs
Equal
ization
1447160
1290138
2163400
157818
1791040
2649622
2726672
2304996
1880138
238872
2322148
2329467
3765387
472118
1068897
184806
1192646
111918
944472
1684074
2920538
1291670
1241215
1230916
3622164
1793194
1833166
1801108
37272
590310
1855864
2376991
35732
1648584
1505145
4078864
2074486
3610572
2412144
118218
4545410
152460
3071337
4203584
1941
3839000
5490250
10990900
4443500
1058750
2899750
3965500
5112375
3162000
3733750
367500
4953150
3526875
6341687
2589250
2552000
725500
2484125
527250
1280750
4250000
5871490
15147750
2557250
1740187
6737375
3155750
4567062
3148750
3552250
89250
1674500
3774762
5058500
2428750
2209000
2424000
6341250
4100000
6332275
3963350
1193750
8095189
2371000
5518325
1132000
6677125
Hwonnn
S Continued
alaries 1940 1939
141850 1351450
193144 1365150
412708 43888 50
150425 1547425
41732 454275
114400 1128838
303238 1456625
192638 1836550
143875 1099575
142038 1342500
58850 162000
188685 1729438
113537 1269675
246800 2465025
100719 925425
86007 697325
26675 353700
85525 922700
18150 122325
34444 429900
165757 1595150
212857 2097875
580250 7180412
85113 841900
67100 688500
275538 2455275
101269 1225800
172357 1634325
111720 1113075
131863 1237950
3507 23150
63870 675675
142416 1284800
192157 1837350
112138 988200
89100 950725
88757 802450
244613 2224300
125920 1347550
242619 2240850
153232 1403300
41525 381375
309650 2519425
92125 1161675
226695 2004900
41663 405600
260945 2489100

State of Georgia 87
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1941
DEPARTMENT OP EDUCATION
Administration Supervision Vocational
1941 1941 1940 1939 Defense
Supt Sal Regular Program Totals
303669 60000 10772 92001 165500 292977 7704379
60000 472216 2882746 46765 3116177 8917663 21791381
66311 60000 1321556 84795 2463473 12216090 1797370
380683 60000 14527 153220 328050 152257 7022765
483737 60000 67191 181624 225000 155205 9547742
923128 60000 33672 312330 135500 186971 11519836
19999 60000 7714 116075 130629 7044863
548083 60000 12428 104677 5592 228196 54000 103362 8155172 886814
676154 60000 27141 225441 324400 102392 10608949
533627 60000 12994 179194 290250 114230 8429849
65898 60000 2031 33891 142427 118000 160794 13283940 4205512
311266 60000 21571 97500 13750 114444 5009010 1304431
349443 60000 649 100869 205345 59880 5461182 779643
81717 60000 16476 81500 39514 2968773
60000 614536 338113 8707630
743264 60000 23023 221005 470238 105345 12725635
125 60000 1320384 2700914 28281505
223817 60000 4343 44719 21802 31079 5111238
127763 60000 5293 61868 3981627
1004391 60000 48042 349782 596688 300860 15450115
389415 60000 9007 165599 378875 88706 7367615
60000 1445 1056 155037 296215 80492 237579 8504940 4907339
483382 60000 20425 204363 487903 214605 422274 28000 8401518 153179 3246960
225558 60000 6406 25079 408595 168355 7951835
223173 60000 90250 397000 89000 424671 10660092 3653820
91438 60000 5644 79039 103475 48640 5285645
429700 60000 4437 98309 222750 65888 5701436
1312053 60000 49264 424569 393450 220400 15348763
779366 60000 18267 216444 190000 28887 8940922
985759 60000 25334 283784 318208 163605 14263006
422217 60000 2993 123247 604663 51780 83171 9228317 1786648
493898 60000 17263 83591 747827 273050 264043 17136296 4050310
920244 60000 37052 290184 192750 48220 376089 12697576 1627483
990844 60000 36923 314890 909670 193891 16136972
88
State of Georgia
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1941
DEPARTMENT OF EDUCATION
Line
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
Towns
Treutlen
Troup
Hogansville
LaGrange
West Point
Turner
Ashburn
Twiggs
Union
Upson
Thomaston
Walker
Chickamauga
Walton
Monroe
Social Circle
Ware
Waycross
Warren
Washington
Wayne
Webster
Wheeler
White
Whitfield
Dalton
Wilcox
Wilkes
Washington
Wilkinson
Worth
Equal Teachers Salaries
ization 1941 1940 1939
1211935 2117125 81125 i 782500
2133141 3212750 131932 1256175
2611272 4995250 156500 1546100
5892 1132750 40494 546075
4845250 187207 2054025
983500 35200 384075
2288462 3265750 127188 1134675
153090 754500 28257 390825
1569110 2685500 59400 768300
1336424 3091875 117425 1049200
1499156 2820625 101200 1022325
1315224 4541000 170532 1678400
4159283 8223125 304220 2918600
217038 548875 23788 332100
3444680 6046750 203225 1924950
47618 1130250 42144 695950
43686 378000 14575 285525
3073435 5395287 206018 1880189
575820 4483375 177119 1837400
2310296 3205563 123200 1196775
3857801 8018500 313432 2492775
3478774 5955074 221994 2187575
1043945 1964375 73013 802825
1890950 3587275 134907 1384850
3261632 2850750 111238 1033800
3668926 5776500 205700 1991950
54288 3016500 105600 981450
3147122 5282750 201782 2245525
2216330 3774025 145694 1066750
654825 24613 464400
2121704 4070000 117013 1355525
3689302 7059175 272800 2425975
TOTALS 405515595 964003993 36562280 363821291
W
whhState of Georgia
89
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1941
DEPARTMENT OF EDUCATION
Administration Supervision Vocational
1941 1941 1940 1939 Defense
Supt Sal Regular Program Totals
583409 60000 22103 212350 158000 73088 5301635
600020 60000 26899 264482 240000 374864 8302263
788388 60000 17336 304568 78750 100838 312470 47455 175695 124867 10733859 1950916 7398952 1450230
484786 60000 14216 186378 231270 132000 95199 56378 7887924 1515050
292366 60000 785 45697 181095 99550 5761803
890624 60000 32876 288211 127500 317319 7311454
154809 60000 3554 44468 111500 475066 17692 66733 5835329 8246955
856845 60000 18957 197569 258930 37857 223316 17220845 1159671
324480 60000 40402 499552 1230250 232248 41162 1404750 139484 16179039 2287694 762948
723432 60000 25317 212683 100000 646087 105957 1546957 11782318 9266758
380119 60000 12812 121524 139938 127764 7677991
980632 60000 6968 152337 314000 480974 16677419
631428 60000 19733 196406 478715 179352 13409051
289195 60000 8806 123505 249915 76095 4691674
612259 60000 23020 246118 438455 114329 8492163
757254 60000 13868 265220 165000 154781 6673543
387998 60000 6515 54749 646505 343300 523375 1178947 13322218 5680085
830722 60000 30186 384510 534400 162972 12879969
623515 60000 23411 171837 143805 203600 136188 52043 8361555 1399481
390966 60000 1093 92467 178050 95382 8482200
780458 60000 26930 180252 685250 292994 15473136
86481554 9540000 2864030 28333523 76299149 68503549 204192496490 State of Georgia
DEPARTMENT OF EDUCATION
TEXTBOOK AND LIBRARY PURCHASES
YEAR ENDED JUNE 30 1941
Allyn Bacon 7253003
Americana Corporation 125825
American Automobile Association 61403
American Book Company 12432320
American Library Association 23005
American National Red Cross 270643
BobbsMerrill Company 1 05928
Burroughs Adding Machine Company 10410
Cadmus Books 114526
Compton F E Company 9 34702
Curtiss Printing Company 20496
Eastman Kodak Company 1 90200
Encyclopedia Britannica 3 04627
Erpi Classroom Films Inc 1 47150
Farrar Rinehart 1 27032
Franklin Printing Corporation 31352
Georgia School Book Depository 793 20317
Ginn Company 2748945
Glynn County Board of Education 24581
Grolier Society Inc 915860
Heath D C Company 8613087
Houghton Mifflin Company 30 37122
Infantry Journal Inc 421 53
Julius Rosenwald Fund 35 921OO
Junior Literary Guild 9 35322
Lyons Carnahan 6oi56938
Macmillan Company 72 05352
McBride Robert M Company 14674
McGregor Company 4 795 2g
McCormickMathers Company n 91742
Milton Bradley CompanyL 152 03
Mitchell County Board of Education 4 98765
National Geographic Society 42g 00
Quarrie Corporation g gig 25
Railway Express Agency 19g gg
Rand McNally Company g 934 gg
Reynal Hitchcock Inc 212 7g
Scott Foresman Company gg gg4 43
Scribners Chas Sons 5g ggg g3
Southern Printing Company 2 400 00
Teaching Film Custodians 114000
Tyler Company 1286 58
University of Georgia Press 135 91
Wilson H W Company j ng 2g
Woodward Emily 206 00
smHMState of Georgia
91
DEPARTMENT OP EDUCATION
TEXTBOOK AND LIBRARY PURCHASES Continued
YEAR ENDED JUNE 30 1941
Yale University Press
74 Vendors none over 10000
Georgia School Census for 1938
Georgia State Flags
Manuals on Flag Etiquette
Annual Report Georgia Coastal Plain Experiment Station
Text Book Registers
Georgia Library Lists
Origin and Conduct of Teacher Study Groups
Georgia Educational Directories
Swine Production Booklets
Georgia Textbook Lists
Biennial Report Forms
Ledger Leaves
Acme Cards
Historical Records and Survey Supplies
14376
74170
57428
68740
98511
32538
80339
86500
57500
47285
6400
9890
50000
6200
39086
41396
156519140
State Funds149856471
Local School Contributions 6662669
15651914092
State of Georgia
DEPARTMENT OF EDUCATION
SUMMARY OF VALUE OF TEXT AND LIBRARY BOOKS BY SYSTEMS
FOR THE YEAR ENDED JUNE 30 1941
Compiled by Text Book Division of State Department of Education
SYSTEM
Appling County
Textbooks
Charged on
Allotment
343853
Atkinson County 468963
Bacon County 206850
Baker County 263293
Baldwin County 412815
Banks County 571792
Barrow County 231920
Bartow County 406142
Ben Hill County 468114
Berrien County 603666
Bibb County 2137314
Bleckley County 143965
Brantley Couny 190383
Brooks County 631168
Bryan County 121042
Bulloch County 617386
Burke County 250016
Butts County 75253
Calhoun County 2 97600
Camden County i 54205
Candler County 246366
Carroll County io 74330
Catoosa County 501893
Charlton County 157199
Chatham County 21 80673
Chattahoochee County 67914
Chattooga County 5 98291
Cherokee County 3 48715
Clarke County 2 81131
Clay County 235285
Clayton County 154474
Clinch County 89176
Cobb County 799154
Coffee County g 127 82
Colquitt County 1055924
Columbia County 112442
Cook County 3il5979
Coweta County 600415
Crawford County 204074
Crisp County 504422
Dade County 196104
Textbooks
In Addition
To Allotment
129809
131611
55040
83497
23762
59357
21941
34900
224180
639616
113500
271325
75199
354768
228887
80700
28307
120380
127618
337823
48710
18625
826657
62864
48440
154315
20900
92555
178825
348224
185278
395702
58227
16675
71698
300
115933
Books for
Library
93430
39083
77606
52924
152075
85814
68188
133660
31705
55890
293411
36478
52129
125367
31147
209321
223772
62041
57228
52532
83802
188241
110093
34200
456303
38332
39615
82806
41179
68046
28868
34891
73876
93468
120754
37447
73691
135839
20338
98715
49757
TOTAL
567092
508046
416067
371257
648387
681368
359465
561743
534719
883736
3070341
293943
513837
831734
152189
1181475
702675
217994
383135
327117
457786
1600400
660696
210024
3463633
169110
686346
585836
343210
395886
362167
124067
1221254
891528
1572380
208116
406345
807952
224712
719070
245861

HBState of Georgia
DEPARTMENT OF EDUCATION
93
SUMMARY OF VALUE OF TEXT AND LIBRARY BOOKS BY SYSTEMS Continued
FOR THE YEAR ENDED JUNE 30 1941
Compiled by Text Book Division of State Department of Education
SYSTEM
Dawson County
Textbooks
Charged on
Allotment
236940
Deeatur County 413527
DeKalb County 954811
Dodge County 908998
Dooly County 308484
Dougherty County 91138
Douglas County 408067
Early County 591150
Echols County 83415
Effingham County 233530
Elbert County 434279
Emanuel County 1026289
Evans County 229047
Fannin County 538945
Fayette County 202422
Floyd County 1217020
Forsyth County 658956
Franklin County 783334
Fulton County 2751135
Gilmer County 291644
Glascock County 85638
Glynn County 644001
Gordon County 352027
Grady County 660933
Greene County 227738
Gwinnett County 885003
Habersham County 847108
Hall County 624640
Hancock County 112502
Haralson County 405581
Harris County 453551
Hart County 504622
Heard County 309741
Henry County 455286
Houston County 261876
Irwin County 442613
Jackson County 364566
Jasper County 271054
Jeff Davis County 230541
Jefferson County 517911
Jenkins County 349694
Textbooks
In Addition
To Allotment
106489
494285
2351151
234445
27532
135595
139497
50660
28630
83300
120785
441100
94669
173900
42961
355600
1330650
41132
52687
164591
296798
42190
223965
901778
52150
256220
106362
300193
153822
156553
267271
46229
12350
13461
222905
29869
25572
Books for
Library
34992
135907
133647
233837
100872
51636
30682
110649
106188
56441
250873
76720
74539
78197
229305
102327
150108
652858
49839
29698
170525
96325
99942
72859
291362
582075
229004
98727
82070
115657
128160
106948
155419
78221
103286
278378
48024
75486
134601
111991
TOTAL
378421
1043719
3439609
1377280
436888
142774
574344
841296
83415
390378
519350
1360462
426552
1054584
375288
1620225
804244
1289042
4734643
341483
156468
867213
612943
1057673
342787
1176365
1653148
1754422
263379
743871
675570
932975
570511
767258
607368
592128
655294
332539
528932
682381
48725794 State of Georgia
DEPARTMENT OF EDUCATION
SUMMARY OF VALUE OF TEXT AND LIBRARY BOOKS BY SYSTEMS Continued
FOR THE YEAR ENDED JUNE 30 1941
Compiled by Text Book Division of State Department of Education
Textbooks Textbooks
SYSTEM Charged on In Addition Bos for TOTAL
Allotment To Allotment Llbrary
Johnson County 239325 64367 112118 415810
Jones County 115603 53289 66557 235449
Lamar County 185373 96200 52201 333774
Lanier County 139184 39593 22558 201335
Laurens County 741203 326500 162567 1230270
Lee County 240218 32647 66494 339359
Liberty County 148500 46072 194572
Lincoln County 192449 90103 45464 328016
Long County 78371 36487 24080 138938
Lowndes County 606697 200630 101431 908758
Lumpkin County 138483 140298 69591 348372
Macon County 336241 21214 100774 458229
Madison County 592135 31081 623216
Marion County 286008 39347 49075 374430
McDuffie County 263204 81926 117653 462783
Mclntosh County 288391 132200 46191 466782
Meriwether County 582538 207046 138252 927836
Miller County 314207 47024 73822 435053
Mitchell County 844737 137670 129580 1111987
Monroe County 244859 61794 71319 377972
Montgomery County 163882 83006 59059 305947
Morgan County 154911 75002 83289 313202
Murray County 301417 83927 385344
Muscogee County 737773 95360 97428 930561
Newton County 437918 201937 117681 757536
Oconee County 172256 97211 137465 406932
Oglethorpe County 261787 171705 124094 557586
Paulding County 477649 83253 138628 699530
Peach County 245836 43414 83421 372671
Pickens County 344822 72852 417674
Pierce County 370909 148497 95680 615086
Pike County 393320 122225 83798 599343
Polk County 321672 1259146 169067 1749885
Pulaski County 206031 150190 66406 422627
Putnam County 131364 4176 64632 200172
Quitman County 58432 28750 17640 104822
Rabun County 319843 96685 79841 496469
Randolph County 350428 293638 209651 853717
Richmond County 1680072 954534 140508 2775114
Rockdale County 258282 112206 48330 418818
Schley County 124613 23259 33236 1811084
State of Georgia
95
DEPARTMENT OF EDUCATION
SUMMARY OF VALUE OF TEXT AND LIBRARY BOOKS BY SYSTEMS Continued
FOR THE YEAR ENDED JUNE 30 1941
Compiled by Text Book Division of State Department of Education
SYSTEM
Screven County
Textbooks
Charged on
Allotment
529268
Seminole County 301762
Spalding County 426675
Stephens County 191756
Stewart County
Sumter County
Talbot County
Taliaferro County
Tattnall County
164839
424428
80666
168321
549889
Taylor County 327745
Telfair County 802732
Terrell County 228191
Thomas County 603137
Tift County 297881
Toombs County 615731
Towns County 140672
Treutlen County 353261
Troup County 324110
Turner County 478355
Twiggs County 240127
Union County 177144
Upson County 217840
Walker County 856689
Walton County 288672
Ware County 431003
Warren County 189509
Washington County 661668
Wayne County 391275
Webster County 131080
Wheeler County 258050
White County 221317
Whitfield County 1012773
Wilcox County 109108
Wilkes County 222689
Wilkinson County 236555
Worth County 750761
Albany Independent 764482
Americus Independent 11200
Ashburn Independent 33349
Athens Independent 430112
Atlanta Independent 7362905
Textbooks
In Addition
To Allotment
79371
100325
154111
14200
93105
28735
19022
21356
202117
99594
85400
4713
92905
176893
161679
17066
200200
30758
1777
19225
304942
278885
134510
5274
620988
163532
50735
321300
57732
80804
71107
78071
27521
243920
206604
167140
51122
69945
1232294
Books for
Library
175911
65122
90306
64296
82957
156901
51796
59342
103452
55303
203547
66726
141519
121196
128732
29273
36101
92820
44700
59631
50308
64463
241981
136209
107990
79501
200853
153334
44909
65830
34502
138477
26464
170417
90139
198318
51350
35023
1133
115821
824039
TOTAL
784550
467209
671092
270252
340901
608064
151484
249019
855458
482642
1091679
299630
837561
595970
906142
187011
589562
447688
524832
299758
227452
301528
1403612
703766
673503
274284
1483509
708141
226724
645180
313551
1232054
206679
471177
354215
1192999
1022436
213363
85604
615878
941923896
State of Georgia
DEPARTMENT OF EDUCATION
SUMMARY OF VALUE OF TEXT AND LIBRARY BOOKS BY SYSTEMS Continued
FOR THE YEAR ENDED JUNE 30 1941
Compiled by Text Book Division of State Department of Education
SYSTEM
Bainbridge Independent
Barnesville Independent
Baxley Independent
Buford Independent
Calhoun Independent
Canton Independent
Carrollton Independent
Textbooks
Charged on
Allotment
88543
144160
133093
61493
84975
98243
90779
Cartersville Independent
Cedartown Independent 124475
Chickamauga Independent 56603
Cochran Independent 71605
Columbus Independent 1415511
Commerce Independent 123542
Cordele Independent 275502
Covington Independent 118074
Dalton Independent 166724
Dawson Independent 1583
Decatur Independent 397367
Doerun Independent 103152
Douglas Independent 170267
Dublin Independent 245220
Eastman Independent 195188
Eatonton Independent
Elberton Independent 322831
Fitzgerald Independent 59331
Gainesville Independent 208793
Greensboro Independent 92004
Griffin Independent 434581
Hawkinsville Independent 47821
Hogansville Independent 119420
Jackson Independent 62355
LaGrange Independent 403702
Lawrenceville Independent 38584
Madison Independent 35570
Marietta Independent 172242
Martin Independent 3658
McCaysville Independent
Monroe Independent 203418
Moultrie Independent 435876
Nelson Independent 25059
Newnan Independent 207093
Ocilla Independent 17124
Textbooks
In Addition
To Allotment

67614
41863
1980
22170
31900
42075
25447
10471
244326
7065
11000
52939
563724
13372
13097
6750
46770
73850
219231
39859
6882
157312
37648
11726
206737
34344
37154
32332
3724
28829
76000
44646
32842
Books for
Library
30924
19848
4370
20511
42165
84858
48072
23186
93993
18058
22883
203752
29654
38413
24064
84053
25938
47421
16012
23174
75473
9830
6634
37431
104689
17794
15216
52532
13460
15878
26851
74146
20166
35640
56729
12312
56633
96277
6810
31713
14078
TOTAL
119467
231622
4370
195467
105638
192003
178215
156040
243915
85132
94488
1863589
160261
324915
195077
814501
40893
457885
119164
193441
327443
251788
6634
434112
383251
266446
114102
644425
98929
135298
100932
684585
93094
108364
261303
7382
12312
288880
608153
31869
283452
64044State of Georgia
97
DEPARTMENT OF EDUCATION
SUMMARY OF VALUE OF TEXT AND LIBRARY BOOKS BY SYSTEMS Continued
FOR THE YEAR ENDED JUNE 30 1941
Compiled by Text Book Division of State Department of Education
Textbooks
SYSTEM Charged on
Allotment
Pelham Independent 142625
Quitman Independent 55339
Rome Independent 1503454
Social Circle Independent 76216
Statesboro Independent 75152
Tallapoosa Independent
Thomaston Independent 654014
Thomasville Independent 391085
Tifton Independent 344168
Toccoa Independent 65236
Trion Independent 173380
Valdosta Independent 429323
Vienna Independent 46358
Washington Independent 15072
Waycross Independent 645928
West Point Independent 19269
Winder Independent 84235
Textbooks
In Addition Books for TOTAL
To Allotment Library
38535 29053 210213
7957 14014 77310
361138 192261 2056853
21809 27218 125243
8517 83669
11030 11030
111830 765844
45480 74262 510827
56664 23611 424443
41910 50106 157252
34279 22813 230472
75510 110962 615795
39802 15197 101357
25939 22808 63819
500 126154 772582
52068 49279 120616
19440 14515 118190
Totals 88175331 30051712
Books purchased in periodundistributed in period
20371913
138598956
11257515
Total
14985647198 State of Georgia
DEPARTMENT OF ENTOMOLOGY
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 12350000 12350000
Budget Balancing Adjustments 6594595 3087500
Revenues Retained
Business License Tax 156400
Earnings Development Services 1742456 1767879
Transfers Other Spending Units 7402 6231
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
Total Income Receipts 7646859 11024148
CASH BALANCES JULY 1st
Budget Funds 2727512 1556501
10374371 12580649
5416026 f 5681589
2858762 2992163
392179 648758
311715 292835
11232 30157
358277 154330
71936 3258
26400 42234
12145 3598
128082 16445
14694 12660
9601448 9845137
OUTLAYS
Lands Improvements gn qq
CASH BALANCES JUNE 30th
Budget Funds 772923 2727512
10374371 12580649State of Georgia
99
DEPARTMENT OF ENTOMOLOGY
CURRENT POSITION
The financial condition of this State Department is good as reflected by
the Balance Sheet of June 30 1941 showing a surplus for operations of
544436
INCOME
This Department is supported by State General Fund Appropriations
for General Operations 7600000 for Sea Island Cotton 750000 for
Emergency Disease 4000000 or a total of 12350000 This appropria
tion was reduced by 741000 or 6 because of deficiency in General
Fund Revenue making the net appropriation for the year 11609000
Additional Income Items are 156400 from Nursery Licenses and 17
42456 from Inspection Services Certifications and Sales which together
with the cash on hand at the beginning of the period of 2727512 made
the total amount available for operations of the Agency for the year
16235368 Because of the amount of available funds being in excess of
the amount needed to operate the Department by 5853595 this amount
was duly transferred to the Special Emergency Fund as provided by law
and 7402 was transferred to the Purchasing Department as the pro rata
share of Purchasing cost thus leaving net for expenditures by the De
partment 10374371
As to the receipts for services in this Department the statutes require
that charges for certain licenses and services be enough to bear the cost
of same and if there be any surplus it be transferred to the State Treas
ury At the end of this period 12500 was transferred however as it was
not cleared until July 1941 it is shown as part of the balance on hand and
is to be shown as transfers in the next period
EXPENDITURES BY THE DEPARTMENT
The total Governmental Cost Payments for the period under review was
9601448 as compared to 9853137 for the previous year thus reflecting
a reduction of 251689 which was caused by a reduction of 265563 in
Personal Services and an increase of 13874 in other Items of Expense
The number of regular employees on the pay roll as of June 30 1941
was 24 as compared to 28 on the same date of the previous year
The Governmental Cost Payments of 9601448 from the 10374371100 State of Georgia
DEPARTMENT OF ENTOMOLOGY Continued
funds available leaves 772923 cash to pay accounts payable 228487
and make the surplus for future operations of 544436 as shown on the
Balance Sheet
The chief items of Expense were 5416026 for Personal Services
2858762 for Travel Expense 392179 for Supplies chief of which were
Agricultural 151687 and Office 129656 311715 for Communication
Services including 120475 for Postage the amount of which may be
explained by the fact that tags and tape for certification were sent by mail
358277 for Printing of which 295460 was for tags and tape for cer
tification purposes and the balance of expenditures 264489 was for
Lights Water Repairs Rents Insurance Equipment and Miscellaneous
We have requested this Department to keep a ledger or summary sheets
showing the expenditures by various activities so they may have more
complete information and that we may give the public a more real picture
of how the funds are expended and they have expressed their willingness
to comply
COMMENTS
This Department has among its various duties the inspection and cer
tification of plants licensing of nurseries bee inspections Sea Island Cot
ton experiments aid and promote the eradication and control of harmful
insects issue bulletins for public information and upon request give any
available information pertinent to their Department
The following Surety bonds were in force during the period
Ruth Shore Continental 1000000
C H Alden Fidelity and Guaranty 100000
J H Girardeau Western 1000000tuammUBHKmKmmmmmmmmmKBmmamtmaimmBBmmmmuummikh
State of Georgia
101
GOVERNOR
RECEIPTS 1941 1940
INCOME PROM STATE REVENUE ALLOTMENTS
18662500 2896363 39281 10362 16596085
Budget Balancing Adjustments
Revenues Retained Earnings General Government Services 8733
Transfers Other Spending Units 3066515

Total Income Receipts 15795056 13538303
NONINCOME
Private Trust Accounts 1743423 383704
CASH BALANCES JULY 1st
Budget Funds 676661 3590046 528622
State Revenue Collections Unfunded 3590046

21805186 18040675
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Indemnities
Insurance
Equipment
Miscellaneous
Allowance for Mansion Service
Total Expense Payments
NON COST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
6626182 6937987
329835 395362
1274527 1075533
870428 1033134
1946131 1942317
154148 162873
413213 702009
250000
759949 15821
351849 289877
940972 55351
545000 780000
14462234 13390264
1743423
2009483
3590046
383704
676661
3590046
21805186 18040675
102 State of Georgia
GOVERNOR
FINANCIAL CONDITION
The Office of the Governor of the State of Georgia which has under
its control the operations of the Governors Office the Public Buildings
and Grounds the Insurance on Public Property the operation of the Man
sion and of the Confederate Cemeteries located over the State ended the
year June 30 1941 in an excellent financial condition having a balance
on hand at the end of the year of 2009483 with no Accounts Payable
reported
AVAILABLE FUNDS
The functions of the Governors Office is supported by a General Fund
Appropriation of 10000000 which was subject to a 600000 reduction
because of deficiency in General Fund revenue and a 123974 reduction
because of funds available being in excess of approved budgets thus mak
ing a net appropriation available to cover the cost of the functions of the
Governors Office 9276026
This appropriation was supplemented in the period July 1 1940 to Jan
uary 14 1941 by transfers from the Emergency Fund of 6490111 with
no transfers in the period January 14 1941 to June 30 1941
This Agency also collected from rents on telephone pay stations Capitol
Cafe sale of land and office fees and sales 225534 of which 186253
was duly transferred to the State Treasurer and 39281 was duly retained
for the operations of the Department thus making the net appropriations
to the Governors Office for the year 15805418 which together with the
676661 cash on hand at the beginning of the period made 16482079
available for expenditures
DISPOSITION OF AVAILABLE FUNDS
From the funds available 10362 was transferred to the Supervisor
of Purchases to offset the pro rata cost of purchasing incident to thefSSSSamsmmmmmimmmmMniinyy
State of Georgia 103
GOVERNOR Continued
operations of the Department 14462234 was expended for operations of
the functions under the Governors Office and 2009483 remained as cash
on hand at the end of the period Of the amount expended for the period
6626182 was for Personal Services 329835 was for Travel 1274527
was for Supplies 870428 was for Communication 1946131 was for
Heat Light and Water 154148 was for Publications 413213 was for
repairs 759949 was for Insurance 250000 was for Indemnities 3
51849 was for Equipment and 1485972 was for Miscellaneous as de
tailed in the report
As to the cost of the various functions under the Governors Office
5612112 was expended for the Governors Office proper of which 40
48649 was in the first six and onehalf months and 1563463 was in the
last five and onehalf months 962024 was expended for the operations
of the Governors Mansion of which 656641 was in the first six and one
half months of the period and 305383 was in the last five and onehalf
months Included in the Mansions expense is the allowance for servant
hire and entertainment which amounted to 420000 in the first six and
onehalf months and 125000 in the last five and onehalf months In
connection with the 125000 allowance for the last five and onehalf
months this allowance was 5000 a week for 22 weeks also an amount of
15000 for the period to cover entertainment cost Governor Talmadge
reports that the 5000 a week was for the employment of one maid one
cook one butler and one chauffeur at 1250 per week each An effort was
made at the last session of the General Assembly to have this allowance
fixed by law as has been recommended in previous audits however the
General Assembly did not see fit to adopt the bill
Other costs of the functions of the Governors Office were 644721
expended for Governors automobile of which 349297 was in the first
six and onehalf months of the period and 295424 was in the last five
and onehalf months of the period In the latter period there was included
230000 for the purchase of one automobile for the Governor at a price
104
State of Georgia
GOVERNOR Continued
of 317500 less tradein of Buick automobile for 87500 There was also
expended 122365 for maintenance of Confederate Cemeteries at Cassville
and Marietta of which 74365 was in the first six and onehalf months
and 48000 in the last five and onehalf months There was expended for
maintenance of the Capitol Buildings and Grounds 5017742 of which
2860546 was in the first six and onehalf months and 2157196 was
in the last five and onehalf months Incidental expenses of the Superior
Courts paid by the Governors Office amounted to 526630 of which
10000 was in the first six and onehalf months and 516630 in the last
five and onehalf months the latter amount including 500000 trans
ferred to Linton S Johnson Assistant AttorneyGeneral to bear the ex
pense of investigation by Fulton County Solicitor General Accounting is
to be made for this item by the Assistant AttorneyGeneral There was
expended 2730 for travel expense in connection with the Supreme Court
66266 was expended for publication of Constitutional Amendments in
the period 359643 was expended for election expense 8060 was ex
pended for General Assembly expense 396667 was expended for items
in connection with Prison Administration such as 141667 for rewards
and 250000 for indemnities for Robert Coleman as directed by a joint
resolution of the General Assembly approved March 271941 and 743274
was expended for insurance on public property by the Executive Depart
ment the balance of insurance premiums on State property being borne by
the State Institutions and Departments
The number of employees connected with the Governors Office was 11
on June 30 1941 as compared to 16 on the same date of the previous year
There were 25 connected with the Buildings and Grounds at June 30 1941
as compared with 26 in the same period of the previous year and at the
Confederate Cemeteries there was 1 employee at June 30 1941 as com
pared to 2 the same period of the previous year
In addition to the regular funds handled by the Executive Department
1743423 was collected in fire insurance premiums which was duly

State of Georgia
lOo

GOVERNOR Continued
transferred to the various University units and State Institutions suffer
ing the loss
There still remains on hand in the State Treasury 3590046 of the de
linquent Fuel Oil Tax collections which should be transferred to the Reg
ular funds in the State Treasury proper by Executive Order inasmuch
as these collections by special agencies have ceased
106
State of Georgia
STATE HIGHWAY DEPARTMENT
RECEIPTS
INCOME STATE REVENUE ALLOTMENTS
Allocation Funds
Sales Tax Motor Fuels
Business License Tax Motor Carriers
Business License Tax Rolling Stores
NonBusiness License Tax Motor Vehicles
Earnings Protection Services
Budget Balancing Adjustments
1941
1582475909
194048
823434
202793149
2644106
1940
1390768922
285417
605356
185874655
1790785
67550252 133093546
Revenues Retained
Grants from U S Government 369535591
Grants from U S Government WPA noncash 794354625
County Construction Participation noncash 56372072
County Construction Participation cash
State of Florida Construction Participation 3000000
Railroads Construction Participation
Sale of Equipment 13954107
Miscellaneous Sales 2178122
Transfers Other Spending Units 5097384
356072437
93906766
159302281
1293851
25000
1830
24495653
Total Income Receipts 2955677527 2029750399
NONINCOME
Bonds 2 10 Year
Private Trust Account
265000000
33097500
530000000
49422500
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
137510848
3505000
89911792
9504000
3394790875 2708588691
State of Georgia
107
STATE HIGHWAY DEPARTMENT
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Interest
Indemnities
Equipment
Miscellaneous
Plans and Blue Prints
1941
185445784
13445926
110434100
4611960
1281022
1067568
14690011
3118672
684752
3409615
2916475
Blue Prints Laboratory Shop Billings
Undistributed Charges Shop Jobs in Process

Total Expense Payments
863315
18083789
38985908
4776619
1940
168286480
9714297
94270234
3698238
1247852
578409
2544548
1463926
1549500
2641623
41611447
1016760
49786769
4844084
325843700 280581629
OUTLAYS
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Miscellaneous
Tests
Contractors
Accounts Payable Undistributed by Object
Equipment
Buildings Improvements
Total Outlay Payments
NONCOST
County Participation Refunding Certificates
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
186619423
13878430
721552676
881871
1029159
340
28513939
5220782
114541
14100
1549936
5349507
1908522191
745313589
147401229
250000
Private Trust Funds
264653670
33457500
492106470
3145000
160743055
17217551
368780929
701326
681207
2651
14005422
696107
31710262
1140353361
230423196
2275584535 1965315067
266254647
55421500
137510848
3505000
3394790875 2708588691108 State of Georgia
STATE HIGHWAY DEPARTMENT
FINANCIAL CONDITION
The financial condition of the State Highway Department must be con
sidered from several viewpoints rather than the single statement good
or bad In the first place operations are divided between those transac
tions which have become actual current liabilities as accounts payable
and those which are to become current liabilities as contracts to be com
pleted over a period of time Second in the period covered by this report
operations are divided between two budgets first that pertaining to op
erations of the Highway Board prior to January 15 1941 and the liquida
tion by the Board from January 16 1941 to June 30 1941 of liabilities
and contracts made prior to January 15 1941 shown as Old Budget and
second current operations of the Board since January 15 1941 shown as
New Budget
In order to liquidate the liabilities of the Highway at January 15 1941
a plan was adopted whereby creditors whose accounts were 50000 or less
were paid in cash and those whose accounts were more than 50000 were
given noninterest bearing certificates of indebtedness Certificates were
given maturities from May 1 1941 to December 31 1944 and a total of
885044460 were issued of which 148525151 had been retired at June
30 1941
Contracts and allotments pertaining to operations under the old budget
required 740247092 for completion and liquidation at June 30 1941
while those covering contracts and allotments made since January 15
1941 needed 145900606 for completion and liquidation
By combining current operating surplus or deficit items with partici
pation and allotment surplus or deficit fund balances the following con
dition is reflected as of June 30 1941
Construction
Current Participation
Operations and Allotments Total
Old Budget 673049294 740247092 1413296386
New Budget 167749425 145900606 21848819
Total 505299869 886147698 I 1391447567State of Georgia
109
STATE HIGHWAY DEPARTMENT Continued
From this it is seen that there is a total deficit from operations and
contract obligations of 1391447567 at June 30 1941 of which 14
13296386 represents balance due to operations pertaining to the period
prior to January 15 1941 while current operations of the Board since
that date reflect a surplus of 21848819
In addition to the above deficit there is 1864166249 which will be
required over a period of years for the retirement of refunding certificates
due 194245 and refunding bonds due 194648 These liabilities have a
fixed maturity date and are not shown in the current operations section
of the balance sheet
These certificates were issued in prior years for the purpose of refund
ing to the several counties and the Coastal Highway District funds ad
vanced for the construction of roads on the State Highway System under
the supervision of the State Highway Department prior to September 1
1931 The certificates mature in four annual installments March 25 1942
to March 25 1945 inclusive
2 Refunding Bonds were authorized by Act of the Legislature in 1939
and the final issue of 265000000 was sold in the period covered by this
report Maturity dates are
March 15 1946265000000
March 15 1947 265000000
March 15 1948 265000000
Total795000000
Cost of Highways and Bridges has been accumulated since the beginning
of the Highway Department and at June 30 1941 amounted to 244237
49200 In this connection attention is called to the fact that on June 30
1941 466476718 had been expended for construction that had not been
distributed to the various projects and capitalized as an asset
Federal Funds which had been authorized and appropriated by the Fed
eral Government against which no contracts had been made at June 30
1941 amounted to 890401217 This amount is not shown in the balance
sheet as it does not affect surplus at June 30 1941110 State of Georgia
STATE HIGHWAY DEPARTMENT Continued
Contracts made but which had not been finally executed and entered in
the accounts of the Highway Department at June 30 1941 amounted to
88563827 of which 35754216 was estimated State Participation and
52809611 Federal Participation
Lawsuits pending at June 30 1941 which may or may not become liabil
ities amounted to 24752118
GENERAL
At the beginning of the period covered by this report the Highway
Department had a deficit of 1271588061 from current operations and
allotments By January 15 1941 this deficit had increased to 18599
26805 the largest ever incurred since the beginning of the Department
Early in the year 1941 a plan was worked out by fiscal officials whereby
this deficit could be reduced to a reasonable amount over a period of three
years and already at June 30 1941 a reduction of 468479238 had been
made bringing the deficit from current operations and allotments down to
1391447567 at the close of the period covered by this report
AVAILABLE FUNDS
The Highway Department is supported by appropriation and allocation
of State Funds U S Government Funds and other miscellaneous income
In the period covered by this report this agency received for operations
2960774911 not including proceeds of bond issue or deducting transfers
to other state agencies as follows
State of Georgia
Appropriation and Allocations 1721380394
U S Government 369535591
WPA NonCash Participation 794354625
Counties NonCash Participation 56372072
Other Income 19132229
Total2960774911
State Fund Appropriations and Allocations were derived from the fol
lowing sourcessss
State of Georgia 111
STATE HIGHWAY DEPARTMENT Continued
Motor Fuel Tax1582475909
Motor Vehicle License Tax 202793149
Motor Carriers Mileage Tax 194048
Motor Carriers Fees 2644106
Rolling Store Tax 823434
Total1788930646
Less Budget Balancing Deduction 67550252
1721380394
Receipts from State Fund Appropriation and Allotments in the previous
year ended June 30 1940 were 1446231589
EXPENDITURES
In the year ended June 30 1941 the Highway Department expended
2866081905 exclusive of agency fund transactions and of unliquidated
payables distributed as follows
Old New
By Activity Budget Budget Total
Inc 734969765 Inven
tories and Payables
Administration and General 42338308 18749243 61087502
Maintenance 148854533 53636606 202491139
Plans and Surveys 31738389 3761823 35500212
Shops 5112162 643596 4468566
Hwy Planning Survey 9687211 2408697 12095908
Inc Equipment Purchase
143500
Bldgs and Equipment 147507729 147507729
Construction 2754089309 119157586 2873246895
3139327641 197070359 3336398000
Ref Cert Retired 414446 264239224 264653670
Total3139742087 461309583 3601051670112
State of Georgia
STATE HIGHWAY DEPARTMENT Continued
EXPENDITURES Continued
By Object Expense Outlay Total
Ex Inventories and Payables
Personal Services 185445784 186619423 372065207
Travel Expense 13445926 13878430 27324356
Supplies and Materials 110434100 721552676 831986776
Telephone Telegraph Post 4611960 881871 5493831
Heat Light Power Water 1281022 1029159 2310181
Printing and Publicity 1067568 340 1067908
Repairs 14690011 28513939 43203950
Rents 3118672 5220782 8339454
Insurance and Bonding 684752 114541 799293
Merest 3409615 3409615
Indemnities 2916475 14100 2930575
Miscellaneous 15262185 6899443 8362742
Accounts Payable 745313589 745313589
Payments to Contractors 1908522191 1908522191
New Equipment 147401229 147401229
New Bldgs and Additions 250000 250000
SubTotal 325843700 2275584535 2601428235
Ref Certificates Retired 264653670
Ttal2866081905
In addition to these expenditures 5097384 was transferred to the
State Supervisor of Purchases Office to cover the pro rata cost of the pur
chases required by the Highway Department This transfer is shown as
a deduction from income receipts
COMPARISON OF COSTS
Total Governmental Cost including Inventories and unliquidated pay
ables and retirement of Refunding Certificates in the year ended June
30 1941 amounted to 3601051670 as compared with 2507211398 in
the year ended June 30 1940 as shown in the following analysis
Year Ended Year Ended Increase
By Activity 63041 63040 Decrease
Administration Maintenance
and General Operations 463151105 275641684 187509421
Construction 2873246895 1965315067 907931828
Ref Cert Retired 264653670 266254647 1600977
Totals3601051670 2507211398 1093840272State of Georgia
113
STATE HIGHWAY DEPARTMENT Continued
COMPARISON OF COSTS Continued
By Object
Personal Services 372065207
Travel Expenses 27324356
Supplies and Materials 826448102
Tel Tel Postage 5493831
Heat Light Power Water 2310181
Printing and Publicity 1067908
Repairs 43203950
Rents 8339454
Insurance and Bonding 799293
Interest 3473200
Indemnities 2930575
Miscellaneous 13231477
Payments to Contractors 1908522191
Equipment Purchases 147401229
New Bldgs and Additions 250000
SubTotals3336398000
Ref Cert Retired 264653670
Total3601051670
329029535
26931848
458762802
4399564
1929059
581060
16549970
2160033
2643000
2641623
17059747
1140353361
272034643
2240956751
266254647
43035672
392508
367685300
1094267
381122
486848
43203950
8210516
1360740
830200
288952
3828270
768168830
124633414
250000
1095441249
1600977
2507211398 1093840272
While the foregoing analysis shows an increase of 1093840272 in ex
penditures in the year there was a decrease in expenditures made during
the latter part of the year as compared with the first six months as
reflected in the following analysis of monthly expenditures for personal
services and construction
Month Personal
1940 Services Construction
July 37155377 176812270
August 40698376 278285773
September 42319793 290622744
October 41475838 401906802
November 40339605 354384248
December 42522276 266730719
1941
January 24768004 386002255
February 25435542 181449933
March 23817512 136690285
April 18109921 121106581
May 20263550 152709554
June 15159413 126545731
Totals 372065207 2873246895114 State of Georgia
STATE HIGHWAY DEPARTMENT Continued
COMPARISON OF COSTS Continued
The total number of employees on the pay roll at June 30 1941 was
2042 as compared with 2544 at June 30 1940 a net decrease of 542
There were no purchases of new equipment after January 15 1941 but
instead 44220190 of equipment book value was sold for 16401407
COMMENTS
There are official bonds varying in amounts The following officials were
bonded 1000000 or over Others for less than this amount are not listed
Secretary and Treasurer10000000
State Highway Engineer 2500000
Chief Clerk 5000000
Accountant 2500000
Superintendent of Warehouse 1000000
Bridge Engineer 1000000
Western Casualty and Insurance Company bond No 70343 635 em
ployees effective February 1 1941 Total bond 98200000 Total premi
um 245500 Agents Oberdorfer Insurance Agency Atlanta Georgia
Similar bond was carried with the Ohio Casualty Company covering like
employees prior to February 1 1941
Several advances made to employees no longer with the Department at
June 30 1941 are outstanding and should be collected either from the
party to whom made or the bonding company
Physical inventories of supplies and materials have not been taken since
1931 and no records are kept except cards showing items and quantities
but no value The system of control of inventories appears badly lacking
and has been referred to in previous reports but at the date of this exami
nation the condition had not been remedied
A card system is kept of all equipment belonging to the Department but
an inventory was not taken in connection with this examination to deter
mine whether such equipment actually existed or if so in what condition
Each year all equipment as shown by the records is appraised and depre
ciation charged on the books of the Highway DepartmentlIllllilllllliMllllllilllllllMlllllllllllllllllMIIIIIIIllllllllM I
Stale of Georgia 115
STATE HIGHWAY DEPARTMENT Continued
COMMENTS Continued
The Department of Audits has not gone into the field of alleged viola
tions by persons or firms of civil or criminal laws of the State or Federal
Government The Highway Department has been audited for all financial
transactions Expenditures were examined in numerical order of check
number and were found to be supported by proper voucher and approval
and all construction estimates bore engineers approval
The Chairman of the Highway Board the Secretary and Treasurer and
other officers and employees of the Highway Department have evidenced
every cooperation and a desire to produce the records and information re
quired for examination and they are to be congratulated for their efforts
and showing made in getting the finances of the Department on a sound
basis116
State of Georgia
STATE HIGHWAY DEPARTMENT
BALANCE SHEET JUNE 30 1941
ASSETS
CURRENT FUND
CASH
In Banks
In State Treasury
DUE FROM U S GOVERNMENT
Vouchers in Transit
ADVANCES
ACCOUNTS RECEIVABLE
Less Reserve for losses
INVENTORY OF SUPPLIES AND MATERIALS
SHOP JOBS IN PROGRESS
UNDISTRIBUTED CHARGES
Total Current Assets
242042885
250063585
18946879
16499579
492106470
46636832
97116
2447300
20266396
2686320
11937281
576177715
PARTICIPATION AND ALLOTMENT FUND
PARTICIPATION RECEIVABLE
Contract Construction Participation
U S Government
Highways
310372977
W P A NonCash 1000991835
Counties NonCash
Total Contract Construction
Participation Receivable
Other Participation
U S Government
Highway Planning Survey
Total Participation Receivable
1311364812
325079435
1636444247
128770
1636573017H IBBIMBWIimmiii 11 iM
Sae of Georgia
117
STATE HIGHWAY DEPARTMENT
BALANCE SHEET JUNE 30 1941
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
CURRENT FUND
LIABILITIES
Accounts Payable
For Current Operations 118310
Past due and Funded 745195279
Advances from U S Government
Accrued Interest on Bonds
Total Liabilities
RESERVES
Reserve Pending Budget Direction 250000000
Reserve for Revolving Fund 34889997
Reserve for Matching Federal Allotments 46210413
Total Reserves
SURPLUS
Current Operating Supplies
Old Budget
New Budget
Net Current Operating Surplus
Total Current Liabilities Reserves and Surplus
745313589
5000000
63585
750377174
331100410
673049294
167749425
505299869
576177715
PARTICIPATION AND ALLOTMENT FUND
ALLOTMENTS
For Contract Construction
State Funds 100
State and Federal Funds
State Funds and W P A and
County Participation Funds
For Highway Planning Survey
For Adm and Maint Activities
124605209
541524101
1695498141
For Refunding Certificates due 1941
Total Allotments
UNLIQUIDATED PUR ORDERS AND ENCUMBRANCES
Total Allotments and Encumbrances
SURPLUS
For Completion of Construction Contracts 725183204
For Highway Planning Survey 71965
For Admin Maint Activities 45711225
For Refunding Certificates due 1941 2449869
For Unliquidated Pur Ord Encumb 112731435
Total Surplus
Old Budget 740247092
New Budget 145900606
Total Surplus Not extended
2361627451
200735
45711225
2449869
2409989280
112731435
2522720715
886147698
886147698
Total Allotments Encumbrances and Surplus 1636573017118
State of Georgia
STATE HIGHWAY DEPARTMENT
BALANCE SHEET JUNE 30 1941
ASSETS
CAPITAL INVESTMENT AND FIXED LIABILITY FUND
LAND
BUILDINGS
EQUIPMENT
Trucks
Tractors
99318904
92002343
21799523
8452389
Power Graders
Graders
Other Road Equipment 1 177 42114
Office Equipment
Engineering Equipment
Laboratory Equipment
Shop Equipment
9299214
8750590
1065961
3100308
ROADS AND BRIDGES
Closed Projects
Open Projects
0
18479525
45092558
361531346
20404725073
4019024127 24423749200
Total Capital Investments
24848852629
TRUST AND AGENCY FUNDS
CASH
In Bank
Total Assets
3145000
27064748361smiBmsmaammuam
State of Georgia
STATE HIGHWAY DEPARTMENT
BALANCE SHEET JUNE 30 1941
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
119
CAPITAL INVESTMENT AND FIXED LIABILITY FUND
FIXED LIABILITIES
Refunding Certificates due 194245 1069166249
2 Refunding Bonds due 194648 795000000

Total Fixed Liabilities
1864166249
SURPLUS
For Retirement of Fixed Liabilities 1864166249
Invested in Land Buildings and Equipment 425103429
Invested in Roads and Bridges 24423749200
Total Capital Surplus
22984686380
Total Fixed Liabilities and Capital Surplus 24848852629
TRUST AND AGENCY FUNDS
FUND BALANCE
Certified Checks deposited by Contractors
Total Liabilities Reserves Fund Balances and Surplus
3145000
27064748361120 State of Georgia
STATE HIGHWAY DEPARTMENT
TOTAL CONSTRUCTION BY COUNTIES
BEGINNING OF CONSTRUCTION TO JUNE 30 1941
Closed Open
COUNTY Projects Projects Total
Appling 134096247 28840725 1629369 72
Atkinson 105812432 28473123 1342855 55
Bacon 104498088 7612857 112110945
Baker 40059337 12391008 52450345
Baldwin 148709792 16025547 164735339
Banks 78113943 19834094 97948037
Barrow 80890890 17878888 98769778
Bartow 243338721 28406485 271745156
Ben Hill 63155781 15173819 78329600
Berrien 79592097 40860788 120452885
Bibb 244693130 101838622 346531752
Bleckley 48427648 7382801 55810449
Brantley 104527500 78080600 182608100
Brooks 198440752 61407656 259848408
Bryan 113502999 36781256 150284255
Bulloch 183307772 18527194 201834966
Burke 194685811 30466296 2251521 07
Butts 74401304 23893102 98294406
Calnoun 93132079 30805494 123937573
Camden 236427052 21326344 257753396
Candler 50407209 10858405 61265614
Carroll 242521360 33278926 275800286
Catoosa 54681698 5535694 60217392
Charlton 84880496 58186265 143066761
r T T 328242323 141124946 469367269
Chattahoochee 87790863 8364915 96155778
ctl kef 9469676 3141050 125650726
n7 i32703158 14465540 147168698
rw 140600989 15242888 155843877
Clayton 57446188 13664461 71110649
rSl 117821229 84017662 201838891
Clinch 136619563 45533263 182152826
Cobb 283507378 40952366 3244597 44
CoEtt 140246828 9376271 149623099
qU1 148032734 35843410 183876144
Columbia 101025060 9649726 1 106 74786
Coweta l2165439 8964898 130130337
IlllZil 186265849
118957268 10351778 129309046
Dade 111775562 9529175 121304737
Dawson 88037578 49971709 138009287
Decatur 95849785 40248843 136098628
DeKalb 224383144 17869416 242252560
Doll 209685198 22258843 231944041
Dodge 91335163 23595190 114930353HHHHH
State of Georgia 121
STATE HIGHWAY DEPARTMENT
TOTAL CONSTRUCTION BY COUNTIES
BEGINNING OF CONSTRUCTION TO JUNE 30 1941
Closed Open
COUNTY Projects Projects Total
Dooly 106255832 11338715 117594547
Dougherty 138005825 7981493 145987318
Douglas 70181693 11746018 81927711
Early 115327633 34220724 149548357
Echols 57116849 4352846 61469695
Effingham 120596826 5455954 126052780
Elbert 131573354 33491469 165064823
Emanuel 299851972 58031805 357883777
Evans 60209957 7910129 68120086
Fannin 128795472 12959109 141754581
Fayette 32410728 3085808 35496536
Floyd 201754528 30448006 232202534
Forsyth 49638366 10813484 60451850
Franklin 86106660 21465817 107572477
Fulton 227423307 156423945 383847252
Gilmer 117930826 25984453 143915279
Glascock 15233448 3347959 18581407
Glynn 199629540 62640087 262269627
Gordon 141238315 6509212 147747527
Grady 131817757 43818299 175636056
Greene 117751850 13568276 131320126
Gwinnett 300691995 31885387 332577382
Habersham 169304477 23446802 192751279
Hall 262334066 41034363 303368429
Hancock 79889397 17653225 97542622
Haralson 165449571 13559131 179008702
Harris 137159147 14001921 151161068
Hart 91011302 18151582 109162884
Heard 87837771 24780137 112617908
Henry 91873595 14054123 105927718
Houston 181597461 11552945 193150406
Irwin 66786975 16995589 83782564
Jackson 158073478 24159316 182232794
Jasper 154070951 12276610 166347561
Jeff Davis 46106231 16418416 62524647
Jefferson 188014357 34020822 222035179
Jenkins 93842104 14852381 108694485
Johnson 67596216 32285744 99881960
Jones 144325271 21303655 165628926
Lamar 88576446 6150235 94726681
Lanier 120073472 58777706 178851178
Laurens 253063148 48317350 301380498
Lee 67941039 18297192 86238231
Liberty 61356597 20091881 81448478
Lincoln 58472987 2563611 61036598
I122
State of Georgia
STATE HIGHWAY DEPARTMENT
TOTAL CONSTRUCTION BY COUNTIES
BEGINNING OF CONSTRUCTION TO JUNE 30 1941
COUNTY
Long
Closed
Projects
108205589
Lowndes 235688093
Lumpkin
Macon
Madison
Marion
McDuffie
Mclntosh
151539940
178602198
121052274
46499210
95170446
40399524
Meriwether 195677687
Miller 33778500
Mitchell 174311203
Monroe 136142534
Montgomery 100407125
Morgan 133474619
Murray 181608121
Muscogee 209023230
Newton
Oconee
Oglethorpe
Paulding
Pulaski
Putnam
Quitman
Rabun
Randolph
Richmond
Seminole
Stephens
Stewart
Sumter
Talbot
Taliaferro
Tattnall
Taylor
Telfair
Terrell
97279905
59396609
85057524
86607791
Peach 60338151
Pickens 142898813
Pierce
Pike
Polk
109555051
65818377
142524726
129783653
118804032
41388773
180046052
101572933
314604879
Rockdale 24169762
Schley 73257918
Screven 119350371
60853364
Spalding 122241238
95675888
117755804
181508158
132846159
18802000
113994107
152500897
187014027
127938473
Open
Projects
5310674
56842746
26095607
8562151
28384011
4635238
15736892
37602918
28496607
12152662
14539925
16750833
35206309
10323078
18468616
10409009
7398709
10625027
114767585
8016195
32628270
15831040
3110821
46276167
8629933
8931072
11362134
43472908
26944671
25179611
517211
3609669
39460407
13902382
17827838
19733722
11291396
26921135
11473314
22516202
18207164
7163453
12478557
5822810
Total
113516263
292530839
177635547
187164349
149436285
51134448
110907338
78002442
224174294
45931162
188851128
152893367
135613434
133474619
191931199
227491846
107688914
66795318
95682551
201375376
68354346
175527083
125386091
68929198
188800893
138413586
127735104
52750907
223518960
128517604
339784490
24686973
76867587
158810778
74755746
140069076
115409610
129047200
208429293
144319473
41318202
132201271
159664350
199492584
133761283State of Georgia
123
STATE HIGHWAY DEPARTMENT
TOTAL CONSTRUCTION BY COUNTIES
BEGINNING OF CONSTRUCTION TO JUNE 30 1941
COUNTY
Closed
Projects
Thomas 268221338
Tift 137002248
Toombs 137964573
Towns 78954991
Treutlen 52581392
Troup 242676202
Turner 57502388
Twiggs 130234612
Union 145880403
Upson
Walker
Walton
Ware
Warren
138771124
98810813
136425098
280578194
86694454
Washington 135624306
Wayne 144235086
Webster 43132674
Wheeler 99702242
White 81214975
Whitfield 125868745
Wilcox 77722782
Wilkes 128394653
Wilkinson 126817906
Worth 117835631
Coastal Highway 236888318
Undistributed
Open
Projects
62950579
6033626
33102104
28818975
97897938
28775679
22560145
7928780
21288574
6084269
41678983
11748385
34671295
1570832
20728519
79996543
4866376
13538500
32788057
14945003
6813206
33569525
12122340
8179391
1714095
Total
331171917
143035874
171066677
107773966
150479330
271451881
80062533
138163392
167168977
144855393
140489796
148173483
315249489
88265286
156352825
224231629
47999050
113240742
114003032
140813748
84535988
161964178
138940246
126015022
236888318
1714095
Totals 20404725073 4019024127 24423749200124
State of Georgia
STATE HIGHWAY DEPARTMENT
CONSTRUCTION COST AND PARTICIPATIONCLOSED PROJECTS
BEGINNING OF CONSTRUCTION TO JUNE 30 1941
AMOUNT
Calendar
Six Months
Year ended
Year ended
Year ended
1937
Subtotal
Year ended June 30 1941
Total
OF PROJECT AND YEAR IN WHICH CLOSED
Year 1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930
1931
1932
1933
1934
1935
1936
Ended June 30
June 30 1938
June 30 1939
June 30 1940
i 4262711
182243985
1244283465
286620949
309960508
364085174
407501916
71675450
845218791
584130175
1094243747
1068203997
2031030263
2420044147
1184798880
669825925
852340764
1087928964
426427291
1512112285
1627467675
1141912947
19416320009
988405064
20404725073

PARTICIPATION Beginning of
FUNDS Construction to
June 30 1940
State 10221148112
Federal 6472858568
County and W P A 2667052037
Other 55261292
Totals 19416320009
Year
Ended
June 30 1941
601517380
386887684
Beginning of
Construction to
June 30 1941
10822665492
6859746252
2667052037
55261292
988405064 204047250731 lllllllillllillllllHilllmilllMllllllllllllllllllllllII
IBB
State of Georgia
125
STATE HIGHWAY DEPARTMENT
CERTIFICATES OF INDEBTEDNESS YEAR ENDED JUNE 30 1941
Maturities
May
June
July
Nov
Dec
1 1941
1 1941
1 1941
1 1941
31 1941
April 30 1942
May 31 1942
June 1 1942
Aug 31 1942
Oct 31 1942
Dec 31 1942
April 30 1943
May 31 1943
Aug 31 1943
Sept 30 1943
Oct 31 1943
Dec 31 1943
April 30 1944
May 31 1944 37955834
Aug 31 1944 14033422
Sept 30 1944 5906536
Oct 31 1944 120238034
Dec 31 1944 201203
Certificates
Issued
101949406
36544978
10233996
48617486
110014568
12225536
7607340
70562077
33028296
3428221
2784723
29672307
5930267
14758373
79973
117525499
49760869
20100997
Certificates
Paid
101949406
36039709
2827621
7489747
218668
Subtotal
Without Maturity 31884519
853159941 148525151
Certificates
Outstanding
505269
10233996
48617486
110014568
12225536
7607340
70562077
33028296
3428221
2784723
26844686
5930267
7268626
79973
117306831
49760869
20100997
37955834
14033422
5906536
120238034
201203
704634790
31884519
Total
885044460 148525151 736519309
Certificates entered on Register but not given maturity dates
Certificates incomplete and held by Highway Department
Caye W C Company
Cobb W L Construction Company
Koppers Company
Shell Oil Company
Yancey Brothers Inc
Total
3813497
13536648
4900366
1121835
8512173
31884519126
State of Georgia
STATE HIGHWAY DEPARTMENT
CERTIFICATES OF INDEBTEDNESS YEAR ENDED JUNE 30 1941
Issued To
Appling County
Atkinson County
Bacon County
Banks County
Barrow County
Bartow County
Ben Hill County
Berrien County
Bibb County
Bleckley County
Brooks County
Bryan County
Bulloch County
Butts County
Camden County
Candler County
Carroll County
Catoosa County
Charlton County
Chatham County
Chattooga County
Cherokee County
Clarke County
Clay County
Clayton County
Cobb County
Coffee County
Colquitt County
Columbia County
Cook County
Coweta County
Crawford County
Crisp County
Dade County
Dawson County
DeKalb County
Dodge County
Dooly County
Dougherty County
Douglas County
Early County
Elbert County
Emanuel County
Evans County
Fannin County
Fayette County
Certificates
Issued
462469
405360
138825
1593534
305266
217570
96031
157890
3685940
365174
466863
203383
694016
252800
268747
153599
839367
244258
153588
2270233
161928
309405
153679
537500
727588
303448
77700
588526
210631
1203815
422596
227980
1561117
3117090
536587
930398
669357
240718
345768
432039
542550
1194943
1308709
49601
738691
32700
Certificates
Paid
Certificates
Outstanding
462469
405360
138825
1593534
305266
217570
96031
157890
3685940
365174
466863
203383
694016
252800
268747
153599
839367
244258
153588
2270233
161928
309405
153679
537500
727588
303448
77700
588526
210631
1203815
422596
227980
1561117
3117090
536587
930398
669357
240718
345768
432039
542550
1194943
1308709
49601
738691
32700S JttsUKBBaanmmmmmmmnmammmmmaaKmamii
State of Georgia 127
STATE HIGHWAY DEPARTMENT
CERTIFICATES OP INDEBTEDNESS YEAR ENDED JUNE 30 1941
Issued To
Floyd County
Forsyth County
Franklin County
Fulton County
Gilmer County
Glascock County
Glynn County
Greene County
Gwinnett County
Habersham County
Hall County
Hancock County
Haralson County
Harris County
Hart County
Henry County
Houston County
Irwin County
Jackson County
Jeff Davis County
Jefferson County
Jenkins County
Johnson County
Lamar County
Laurens County
Lincoln County
Long County
Lowndes County
Lumpkin County
Madison County
Marion County
McDuffie County
Mclntosh County
Meriwether County
Miller County
Mitchell County
Montgomery County
Morgan County
Murray County
Muscogee County
Newton County
Oconee County
Oglethorpe County
Paulding County
Peach County
Pickens County
Certificates Certificates Certificates
Issued Paid Outstanding
160488 160488
831481 831481
2078138 2078138
3653567 3653567
4886116 4886116
15732 15732
2878881 2878881
16430 16430
1272711 1272711
776374 776374
2790994 2790994
185790 185790
469941 469941
495758 495758
872302 872302
384063 384063
215554 215554
87000 87000
296068 296068
288589 288589
965670 965670
455710 455710
205425 205425
192529 192529
1005717 1005717
174250 174250
195426 195426
1206375 1206375
6004615 6004615
3590289 3590289
260171 260171
91474 91474
89250 89250
1356838 1356838
476028 476028
146671 146671 1139228
1139228
59475 594 75
277248 277248
719904 719904
146613 146613
1007363 1007363
497634 497634
576426 576426
105657 105657
414450 414450
128
State of Georgia
STATE HIGHWAY DEPARTMENT
CERTIFICATES OF INDEBTEDNESS YEAR ENDED JUNE 30 1941
Issued to
Pierce County
Pike County
Polk County
Pulaski County
Putnam County
Rabun County
Randolph County
Richmond County
Schley County
Screven County
Seminole County
Spalding County
Stephens County
Stewart County
Talbot County
Taliaferro County
Tattnall County
Taylor County
Telfair County
Terrell County
Thomas County
Toombs County
Towns County
Troup County
Turner County
Twiggs County
Upson County
Walker County
Walton County
Washington County
Wayne County
Webster County
Wheeler County
White County 1653582
Whitfield County 813500
Wilcox County 23565
Wilkes County 418685
Worth County 235784
Certificates
Issued
338390
29175
744922
122899
259824
133927
498010
261965
328024
292386
344946
159645
930890
100669
371135
261960
43282
638159
273028
307374
1468784
574620
284002
524896
122442
267099
897395
1503866
587483
234324
255510
264776
404209
Certificates
Paid
Total to Counties 90591522
Abrams Aerial Survey Corp
Air Reduction Sales Co
Alabama Steel Co
Albany Produce Co
Alexander Grocery Co
AlexanderSewald Co
634200
154177
109375
131359
139956
56318
Certificates
Outstanding
338390
29175
744922
122899
259824
133927
498010
261965
328024
292386
344946
159645
930890
100669
371135
261960
43282
638159
273028
307374
1468784
574620
284002
524896
122442
267099
897395
1503866
587483
234324
255510
264776
004209
1653582
813500
23565
418685
235784
90591522
634200
154177
109375
131359
139956
56318State of Georgia
129
STATE HIGHWAY DEPARTMENT
CERTIFICATES OF INDEBTEDNESS YEAR ENDED JUNE 30 1941
Issued to
Ivan Allen Marshall Co
Allison Motor Equip
Co
Alpha Portland Cement Co
Alterman Bros
American Art Metals Co
American Eng Contr Co
American Oil Co
Arkansas Fuel Oil Co
Armour Co Atlanta
Armour Co Chattanooga
Armour Co Macon
Armour Co Savannah
Armour Co Tifton
Armstrong R S Bro Co
H C Arnall Merchandise Co
Asphalt Products Co 15672524
Athens Tire Retreading Co
Atlanta Envelope Co
Atlanta Flour Grain Co
Atlanta Paper Co
Atlantic Creosoting Co
Atlanta Concrete Pipe Co
Atlantic Refining Co
Attaway J G Const Co
Atwood Mrs B T
Auto Electric Magneto Co
Auto Sales Co
Auto Supply Co
Automotive Sales Service Co
Automotive Signal Corp
Bannockburn Sand Co
Barber Leo T
Harry Barfield Co
The Barrett Co
Barwick M C
Beasley Lumber Co
Beaudry Ernest G
Beck Gregg Hdwe Co
Beckham E M
Bell Harry S
Bethlehem Fabricators Inc
Bethlehem Steel Co
Blalock Mch Equip Co
Boatwright D E
Bowe Wm F Jr
The Bowen Press
Boykin Tool Imp Co
Certificates
Issued
1276878
75869
6803136
90372
75000
3350729
8573523
365988
138237
298469
487541
263634
1006994
3649129
148267
84763
60206
100125
51150
4121938
673710
4739292
416624
95631
355021
225407
133631
50584
836105
164336
1823918
315625
5279087
118355
58845
88049
269443
2183099
366758
117500
6219099
4841872
54860
4006697
143673
207784
Certificates Certificates
Paid Outstanding
1276878
75869
6803136
90372
75000
3350729
24978
95631
50584
1782743
1379065
54860
8573523
365988
138237
298469
487541
263634
1006994
3649129
148267
15672524
84763
60206
100125
51150
4121938
673710
4739292
391646
355021
225407
133631
836105
164336
41175
315625
5279087
118355
58845
88049
269443
804034
366758
117500
6219099
4841872
4006697
143673
207784130 State of Georgia
STATE HIGHWAY DEPARTMENT
CERTIFICATES OP INDEBTEDNESS YEAR ENDED JUNE 30 1941
Certificates Certificates Certificates
Issued to Issued Paid Outstanding
Branson T C Jr 121395 121395
Bray Mrs S D 54003 54003
H D Price Auto Parts 77218 77218
Brightleaf Chevrolet Co 54107 54107
Broach W W 82006 82006
Brock Beil Oil Co 188151 188151
Brooker Chevrolet Co 54107 54107
Brooker J W 52747 52747
Brooker J W Son 54259 54259
G L Brown Lumber Co 101141 101141
L S Brown Co 185789 185789
Brunswick Marine Const Co 62903 62903
Bryan Motor Co 62439 62439
Bryant Co 243736 243736
Butler Provision Co 68275 682 75
Butts J C 210160 210160
C O Machine Works 65957 659 57
Cairo Motor Co 153724 153724
Camp Concrete Products Co 254898 2 54898
Campbell Contr Co 5374911 5106909 2680 02
Campbell Coal Co 207334 207334
Campbell Lumber Co 185178 l85l78
CarithersWallaceCourtenay 421252 4212 52
Carnegie 111 Steel Corp 3181114 31811 14
Carolina Sand Gravel Co 154643 1546 43
M J Carroll Contr Co 21047089 14732909 63141 80
Carter Grocery Co 482253 582253
Cauley W 63918
W C Caye Co 3813497
Ceco Steel Products Co i 96900
Central Sand Asphalt Co 5l67811
Chambers Lumber Co 94589
A M Chandler Inc 74700
Chappell Mchy Co 65987 659 87
City Mills Co 165859
H W Clark Co 19 053 22
Clark Paying Co1 81i85479 4855830 3329U9
ClaussenLawrence Const Co 25349688 14536078 108 136 10
ClaussenLawrence Const Co and
E M Beckham 2071600 640750
Cobb Motor Co 3 473 84
W L Cobb Const Co 151 70372
Coffee Constr Co lOlSO 6084430
Collins D W 99527 995
Colonial Oil Co 1298599
Compressed Industrial Gasses Inc 65635
Consolidated Gravel Co 61683
63918
3813497
196900
5167811
94589
74700
165859
1905322
1430850
347384
15170372
1289599
65635
61683State of Georgia 131
STATE HIGHWAY DEPARTMENT
CERTIFICATES OF INDEBTEDNESS YEAR ENDED JUNE 30 1941
Certificates Certificates Certificates
Issued to Issued Paid Outstanding
Consolidated Quarries Inc 236144 236144
F J Cooledge Sons 183969 183969
CornellYoung Co 43162 43162
Cornelia Motor Co 54243 64243
Cosco Products Co 835172 835172
Cothran J R Jr 814697 553337 261360
M E Cox Co
Cross Fred L
Crum Motor Co
1712875 1712875
83320 83320
74124 74124
Crummey Crummey 2277107 533327 1743774
90000 90000
Crummey Cecil D
Cudahy Packing Co 466676 466676
T W Cullens Motor Co 298909 298909
DA Lubricant Co Inc 597228 597228
Dallas Motor Co Inc 182517 182517
Damascus Lumber Co 72106 72106
Dancer W R Lumber Co 278916 278916
98254 98254
Darby J F Lumber Co
Dawes Silica Mining Co 2072777 2072777
Diamond Oil Co 1154401 1154401
A B Dick Co 40056 40056
DinkinsDavidson Hdwe Co 282551 282551
Dixie Culvert Metal Co 2863733 2863733
Dixie Sand Gravel Co 157944 157944
Dockery Chevrolet Co 77605 77605
Doster Ladson Inc 508398 508398
Dover Chevrolet Co
66802 66802
Drake Motor Co 69476 69476
East Point Chev Dealers Inc 139083 139083
Eastern Tar Products Co 1763129 1763129
Eatonton Oil Auto Co 293050 293050
Edenfield J N 67725 67725
58583 58583
Edenfield L H
Edgy Lumber Supply Co 816725 816725
Edwards W E 839222 839222
Ellinor Motor Co 92710 92710
Elliott Addressing Machine Co 119992 119992
Ellis Wm Lee
Enterprise Mfg Co
83962 83962
56655 56655
Espy Paving Const Co 14379507 9388685 4990822
Estes Surgical Supply Co 257033 257033
Eubanks J E
Fausett Mrs H B
121027 121027
54575 54575
Fields W H 134265 134265
Sam E Finley Inc 722939 722939
Firestone Tire Rubber Co 1655351 1655351
W L Florence Const Co 8813379 5931158 2882221132
State of Georgia
STATE HIGHWAY DEPARTMENT
CERTIFICATES OF INDEBTEDNESS YEAR ENDED JUNE 30 1941
Issued to
Forrester J F
R G Foster Co
Fox Bros Co
The Frank Corp
FranklinOverstreet Co
Friden Calc Machine Co
Froehling Robertson Inc
Fulton Bag Cotton Mills
Fulton Supply Co
Gainesville Motors Inc
Geeslin G B
General Motors Trek Coach
General Outdoor Adv Co
Genuine Parts Co
GeorgiaAlabama Road Const Co
Georgia Blue Print Co
GeorgiaCarolina Oil Co
Georgia Cement Products Co
Georgia Creosoting Co
Georgia Hwy Improvement Co
Georgia Materials Co
Georgia Packing Co
Georgia Power Co
Georgia Ring Free Oil Co
Georgia Sand Gravel Co
Georgia Sand Stone Co Cartersville Ga
Georgia Sand Stone Co Swainsboro Ga
Georgia Supply Co
J M Gettys Lumber Co
Gibson DeJournette Inc
Gibson Robinson
Gilder Mrs R T
The Glidden Co
Goodyear Tire Rubber Co Atlanta Ga
Goodyear Tire Rubber Co Gadsden Ala
Goodyear Tire Rubber Co
Jacksonville Fla
Gordy Schley
Graham Paper Co
J W Grass Equip Co
Graybar Electric Co
Greenberg L
Gulf Oil Corp Z
Hardaway Contr Co
J E Harris Co
Harts Automotive Parts Co
Certificates Certificates Certificates
Issued Paid Outstanding
61010 61010
4795842 4795842
62416 62416
60121 60121
103466 103466
298124 298124
78312 78312
210818 210818
926076 926076
58433 58433
59745 59745
8790096 8790096
66150 66150
699389 699389
6027766 6027766
1315819 1315819
929594 929594
1923123 1923123
993527 993527
448758 448758
17771777 17771777
123345 123345
119140 119140
70845 70845
64682 64682
1343904 1343904
62962 62962
82103 82103
70273 70273
684361 684361
11130516 2134409 8996107
83088 83088
908077 908077
408226 408226
529249 529249
100339 100339
730763 551613 179150
209176 209176
5936002 5936002
59314 59314
115390 115390
4502109 4502109
63137282 14517952 48619330
1291290 1291290
71537 71537
State of Georgia
133
STATE HIGHWAY DEPARTMENT
CERTIFICATES OF INDEBTEDNESS YEAR ENDED JUNE 30 1941
Issued to
Harvey Bennie F
Helen Lumber Co
Henderson H M
Henderson Mrs John
Hendley A H
Hercules Powder Co
Hill Flanders Lumber Co
J R Hines Co
Hirsch J N
Holt Chevrolet Co
Holz R H
Homerville Motor Co
Hood Oil Co
HT Wholesale Co
E A Hudsons Sons
Hudson Johns
Hutchins Dr E H
Industrial Service Co
Intl Business Mch Corp
Certificates
Issued
1559
1680
632
621
1500
650
521
886
910
776
3377
678
802
954
46115
950
520
526
3684
Interstate Amiesite Co 142162
James Supply Co
Johnson Battle Co
C D Johnson Lumber Co
Jones E L
Keels J M
Keenan Auto Parts Co Albany Ga
Keenan Auto Parts Co Bainbridge Ga
Kelley G L
C D Kenny Co
King Bros Motor Co
King Hdw Co
King Jas T
Jas T King Gin Warehouse Co
Kingan Co
Kingsland Motor Co
Kline Iron Metal Co
Koonce L B
Koppers Co
Laing G H
Lakeland Contr Co
Lamb M G
Lambert Bros Inc
Lanes Drug Store
Lances Motor Co
Lawrenceville Motor Co
Lee Hdwe Co
518
3073
2122
649
977
1181
3583
674
539
2209
5015
2196
3743
4311
651
18829
1793
49003
649
889
1079
55473
1623
1347
679
853
25
84
74
43
00
70
81
15
98
05
25
18
84
40
16
91
00
62
75
88
19
68
50
33
50
40
51
70
00
81
64
54
59
47
68
79
20
66
15
08
80
68
48
44
88
85
Certificates
Paid
168084
337725
3426177
219654
38160
179320
64915
107980
Certificates
Outstanding
155925
63274
62143
150000
65070
52181
88615
91098
77605
67818
80284
95440
1185339
95091
52000
52662
368475
14216288
51819
307368
212250
64933
97750
118140
358351
67470
53900
220981
501564
336199
431147
65168
1882979
4900366
88908
5547368
162348
134744
67988
85385134
State of Georgia
STATE HIGHWAY DEPARTMENT
CERTIFICATES OF INDEBTEDNESS YEAR ENDED JUNE 30 1941
Issued to
Lee Tire Rubber Co
LedbetterJohnson Contrs
LeFiles Automotive Service
S J Lester Receiver Estate J S Yeates
Liggett Myers Tobacco Co
Lillie Mill Co
Lindsey E E
Lokey Anderson
Lone Star Cement Corp
Lufkin Rule Co
C M Lyle Const Co
Lyon Metal Products Co
Lyons Albert
McBryar Bros
McCormickDeering Store
McDougald Const Co
McMath Hugh
Mack Intl Motor Truck Corp
Manly Const Co
Marchant Calc Machine Co
Marietta Paint Color Co
Martin Ben H
Martin E B
J F Mathis Lumber Co
Maxwell L O
Mayes Mrs A C
Mexican Petroleum Co
Middle Georgia Oil Co
Milams A P
A C Miller Co
Certificates
Issued
1521563
42548450
590105
76500
197412
119265
699000
4405631
269850
275054
17561090
116091
8349350
71682
85145
13571902
1279161
107095
213030
100636
1309943
8395661
4475767
169639
103622
76619
9897848
561797
415094
322965
Certificates
Paid
Miller Concrete Pipe Co 2688893
Miller Lumber Co
Miller Lumber Supply Co
Mills Const Co
Mitchell W H
John Monaghan Inc
Monroe Cal Mich Co
Moore Henry W
Morgan Cash Grocery Co
Morgans Inc
J J Moring Estate
Motor Parts Co
Motor Supply Co Inc
Mountain City Mill Co
Multigraph Sales Agency
National Cylinder Gas Co
New Winder Lumber Co
235772
125066
907633
132309
11388349
867162
59162
104447
63142
252051
127379
153138
93252
180058
78767
3190124
5014803
8349350
5447697
320458
213030
6829956
837476
1929747
466498
Certificates
Outstanding
1521563
42548450
590105
76500
197412
119265
699000
4405631
269850
275054
12546287
116091
71682
85145
8124205
958703
107095
100636
1309943
1565705
4475767
169639
103622
76619
9897848
561797
415094
322965
2688893
235772
125066
70157
132309
9458602
867162
59162
104447
63142
252051
127379
153138
93252
180058
78767
2723626State of Georgia
135
STATE HIGHWAY DEPARTMENT
CERTIFICATES OF INDEBTEDNESS YEAR ENDED JUNE 30 1941
Issued to
NixonHasselle Co Inc
Norath Georgia Const Co
OConnor Oil Co
ONeal Lawton
Otwell Motor Co
Paradies Rich
Peek Claud Jr
PennDixie Cement Corp
Perkins A L
The Piedmont Co
Pierce County Lumber Co
PigglyWigglyMcKibbon Co
Pittsburg Testing Laboratory
Poole J F
Postage Meter Co
Prismo Safety Corp
Pritchard Mrs V K
Pryor J J
Publix Oil Co
RaglandPotter Co
Ragland T A
Rand Co Inc
Rawls Garage Welding Co
H M Reid Co
Reilly Tar Chemical Co
Remington Rand Inc
R J Reynolds Tobacco Co
R L Rich Chevrolet Co
Richards Will
Richmond Hill Plantation
Rogers A N
Rogers G C Jr
Roquemore Gravel Slag Co
Royal Typewriter Co
Ruff J M
Saunders Perkins
Savannah Mch Fdy Co
Scott County Milling Co
W F Scott Co
Seaboard Airline Rwy
L R Powell Henry D Reeves
Seitzingers Thos F Sons
Sharp Battery Elec Co
SharpHorsey Hdw Co
Shearman Concrete Pipe Co
Shell Oil Co Atlanta Ga
Shell Oil Co Jacksonville Fla
Certificates Certificates Certificates
Issued Paid Outstanding
552829 552829
4037766 3413443 624323
71800 71800
53175 53175
1668069 1668069
1028819 1028819
93184 93184
2277395 2277395
72000 72000
1082132 1082132
50460 50460
126929 126929
95825 95825
184661 184661
94594 94594
3919900 3919900
58260 58260
84316 84316
59401 59401
109372 109372
142185 142185
205609 205609
50134 50134
1946284 994472 951812
2967605 2967605
345044 345044
320924 320924
79973 79973
270180 270180
72460 72460
501666 501666
71417 71417
682280 682280
126211 126211
52485 52485
5147207 3676751 1470456
55684 55684
106575 106575 106575
18944743 3231818 15712925
95105 95105
56004 56004
94692 94692
578263 578263
168981 168981
967002 967002
154833 154833
13 State of Georgia
STATE HIGHWAY DEPARTMENT
CERTIFICATES OF INDEBTEDNESS YEAR ENDED JUNE 30 1941
Certificates Certificates Certificates
Issued t0 Issued Paid
Shepherd W C 7589518 6421352
SherwinWilliams Co 2 38702
Signal Mt Portland Cement Co 60750
Signal Service Corp 80721
Sinclair Refining Co 5039792
H L Singer Co 257001 2Woi
3902620
78430
Jas B Sipe Co 3902620
Skinner Auto Supply Co 78430
Slack S B 1322050 1105898
Starr Rubber Co 724 22
Stockbridge Stone Co 52627
Outstanding
1168166
238702
60750
80721
q w 7 irfO50 1105898 216152
Slack W H Jr 164424 1644 24
Slade Lumber Co 79360 lm
E Jack Smith Contractor 12023263 2633917 9389346
Smith H G 2530249 25 302 49
H G Smith and E Jack Smith 1550615 15506 15
John Smith Co 172162 l72162
Smith Paint Lacquer Co 171738 1111 3
a1 3r7r 24998 2229162 268636
57764
368241
Soperton Motor Co 57764
South Georgia Grocery Co 3 68241
Southeastern Bituminous Co 12022 09
Southeastern Const Co 5869898 866624 50032 74
Southeastern Sand Gravel Co 487322 4 87322
Southern Asphalt Petro Co 304417 304417
Southern Bearing Parts Co 396477 3 964 77
Southern Engraving Co 595 og
The Southern G F Co 1866242
Southern Iron Equip Co 69372
Southern Pipe Supply Co 417295
Southern States Portland Cement Co 4358384 43583 84
Southern Stores Inc 65279
Southern Tractor Equip Co 506523
Southern Wood Preserving Co 5011 74
Standard Oil Co HSOS
Standard Oil Co of N J 3216789 glSS
Stapleton Oil Co 62600
59506
1866242
69372
417295
65279
506523
507174
3216789
62600
72422
52fi 27
Strickland Motor Co 138953
Studstill M A Lumber Co 10i0062 10 100 62
Suggs G L 178226 l7822fi
Swift Co Atlanta 956759 Jg
Swift Co Dublin 100107 J 00107
Swift Co Gainesville 358983 qWsq
Smith Co Waycross 73703 d
Swainsboro Hdwe Co 69357
Swainsboro Ice Fuel Co 194338
Swainsboro Lumber Co 443555 442555State of Georgia
137
STATE HIGHWAY DEPARTMENT
CERTIFICATES OF INDEBTEDNESS YEAR ENDED JUNE 30 1941
Issued to
Swainsboro Motor Parts Co
Tarver S 0
Taylor Instrument Co
Tennessee Coal Iron R R Co
Tennessee Grain Co
The Texas Co Atlanta
The Texas Co New York
Certificates
Issued
126505
88884
95554
3523143
325405
10879324
1356616
93119
319188
Thigpen Strickland Lbr Co
C A Thomason Co
Thomasville Asphalt Co 6109383
H V Thompson Lumber Co 275156
Thompson Fdy Mch Co 79196
Tidwell W J Jr 919050
Tractor Machinery Co 801273
TriState Culvert Pipe Co 1126020
Truck Equipment Co
Truscon Steel Co
161100
3255089
Tuggle H C 3905643
J M Tull Metal Supply Co 1170386
Turner Trammell Const Co
Tyson Motor Co
Unadilla Motor Co
UnderwoodElliottFisher Co
United Oil Corp
Universal Concrete Pipe Co
Valdosta Flour Co
Valvoline Oil Co
Vandigriff Const Co
Van Landingham R R
Virginia Bridge Co
Virginia Steel Co
Vulcan Paper Co
Wainer Const Co
Waldron D W
Wasden L T
T L Waters Lumber Co
Waycross Battery Elec Co
Weddington J L Jr
The Weinkle Co
Wesco Paving Co
Certificates Certificates
Paid Outstanding
126505
88884
95554
3523143
325405
10879324
1356616
93119
582419
90712
69880
111929
218272
740401
74910
2159398
59771
294848
4438410
1164120
60118
1977201
69334
88638
123442
61599
67205
4036995
29591958
Wesson Oil Snowdrift Sales Co 97313
Weston Brooker Co 4773445
Wheeling Corrugating Co
Whitaker Paper Co
The White Motor Co
Whitehead Hdw Co
Whitfield Grocery Co
1105584
59714
92887
95580
256569
319188
919050
1464651
6109383
275156
79196
801273
1126020
161100
3255089
3905643
1170386
582419
90712
69880
111929
218272
740401
74910
2159398
59771
294848
4438410
1164120
60118
512550
69334
88638
123442
61599
67205
4036995
29591958
97313
4773445
1105584
59714
92887
95580
256569138
State of Georgia
STATE HIGHWAY DEPARTMENT
CERTIFICATES OF INDEBTEDNESS YEAR ENDED JUNE 30 1941
Issued to
Certificates
Issued
Wight Hdw Co
Willingham Little Stone Co
A W Williams Inspection Co
Williams Mfg Co
Williams Printing Co
Wilson Co
J B Withers Cigar Co
Wofford Oil Co
M R Woodall Inc
M R Woodall Inc and W C Shepherd 16181741
Woodstock Slag Corp 8 012 42
Wright W B lo6L30
Yancey Bros Inc 8512173
Yancey Tractor Co 52080
59182
838486
390250
75750
56187
83986
58987
3768070
4837226
Total to Contractors and Others 794452938
TOTAL CERTIFICATES 885044460
Certificates
Paid
184989
Certificates
Outstanding
59182
838486
390250
75750
56187
83986
58987
3768070
4652237
16181741
801242
106130
8512173
52080
148525151 645927787
148525151 736519309
State of Georgia
139
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT SALES
YEAR ENDED JUNE 30 1941
EQUIPMENT SOLD AND RELEASED
Douglas Shops
Barber Greene Paver
East Point Shops
Adnum Black Top Paver
Adnum Black Top Paver
Adnum Black Top Paver
Adnum Black Top Paver
Austin Western Scraper 5 yd
Austin Western Scraper 5 yd
Barber Greene Spreader 10 ft
Barber Greene Spreader 10 ft
Batteries1 lot
BuffaloSpringfield Tandem Roller
BuffaloSpringfield Trench Roller
Bull Dog Mack Truck
Caterpillar Tractor
Caterpillar Tractor
Champion Rock Crusher
Chevrolet Dump Truck VA ton
Chevrolet Dump Truck 1 ton
Chevrolet Dump Truck 1 ton
Chevrolet Dump Truck 1 ton
Chevrolet Pickup Truck wrecked
Cletrac Tractor
Cletrac Tractor
Ford Dump Truck 1 ton
Ford Dump Truck 1 ton
Ford Dump Truck 1 ton
Ford Dump Truck 1 ton
Ford Dump Truck 1 ton
Ford Dump Truck 1 ton
Ford Dump Truck 1 ton
Ford Dump Truck 1 ton
Ford Dump Truck 1 ton
Ford Dump Truck 1 ton
Ford Flat Truck 1 ton
Ford Pickup Truck V2 ton
Ford Pickup Truck V2 ton
Ford Pickup Truck ton
Ford Station Wagon
Ford Truck Chassis IV2 ton
Ford With Fire Ext Riggings
Fuller Johnson Pump 5 HP
Galion Grader 12 ft
Book
Value
Sale
Price
668500 600000
551980 350000
551980 350000
551980 285000
551980 350000
235000 76000
235000 41000
668500 510000
668500 540000
18000 18000
300850 251000
300850 55000
208200 32500
400000 25000
400000 32500
15000 10000
79780 30000
69880 37500
71838 20000
65778 23500
57030 10000
304675 50000
562825 300000
67470 29200
69362 23000
69362 21500
69362 22000
73490 22500
70000 23000
75023 26000
73034 31000
73490 30000
69357 33500
69362 33000
57030 36500
57030 3500
57030 7500
77000 10000
69362 10000
57030 8500
24200 5500
134500 180000
140
State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT SALES
YEAR ENDED JUNE 30 1941
T
T
T
T
T
T
T
T
T
G M
G M
G M
G M
G M
G M
Yd

1
International Dump Truck
International Dump Truck
International Dump Truck
International Dump Truck
International Plat Truck 14 T
International Pickup Truck
International Truck Chassis
Jaeger Paver
Jaeger Paver
Jaeger Paver
Junk Bodies
P H Dipper and Broom
Plymouth Station Wagon
Reo Heavy Duty Truck T
Reo Station Wagon
Reo Station Wagon T
Reo Station Wagon T
Rome Ripper
EQUIPMENT SOLD AND RELEASED Continued
East Point Shops Continued
Galion Tandem Roller 811 T
Galion Tandem Roller 811 T
Galion Tandem Roller 811
Galion Tandem Roller 811
Galion Tandem Roller 58
Galion Tandem Roller 811
Galion Tandem Roller 811
Galion Tandem Roller 58
Galion Tandem Roller 58
Galion Tandem Roller 811
Galion Tandem Roller 58
Dump Truck T
Dump Truck 1 T
Dump Truck 1 T
Dump Truck
Hoisting Engine
Hoisting Engine
Grace Broom
Grace Broom
Heil Body and Hoist 1 Cu
Heil Bodies 8
Huber 3 Wheel Roller 7 T
Hug Dump Truck 23 T
International Dump Truck
International Dump Truck
Russell Grader Motor Patrol 12 ft
Book Sale
Value Price
432640 380000
432640 380000
432640 380000
432640 380000
349500 300000
432640 350000
432640 350000
349500 238500
349500 300000
432640 300000
349500 258000
183836 140000
81085 30000
81085 22500
175436 112000
110750 88560
110750 88560
92100 30000
92100 13500
18400 5000
147200 60000
408825 250000
340000 15000
82502 7000
211492 90000
211492 85000
211492 100000
211492 100000
82502 38000
82502 3000
61930 5250
82502 4750
543500 400000
543500 205500
543500 175500
10000 10000
15500
94000 30000
124200 40500
91769 13000
91769 11000
91769 15500
65000 19000
350000 15000
IliWIBHIWInilll11111111111mii
State of Georgia
141
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT SALES
YEAR ENDED JUNE 30 1941
EQUIPMENT SOLD AND RELEASED Continued
East Point Shops Continued
Russell Super Mogul Grader
Scrap Iron100 tons
Sullivan Air Compressor
Tires and Tubes
Truck Parts
Warco Motor Grader
Dade County Convict Camp
Adnum Black Top Paver 10 ft
Austin Western Motor Grader 13 ft
Austin Western Scraper 5 yd
Austin Western Scraper 5 yd
Austin Western Scraper 5 yd
Austin Western Scraper 5 yd
Austin Western Scraper 5 yd
Austin Western Scraper 5 yd
Austin Western Scraper 5 yd
Austin Western Scraper 5 yd
Austin Western Scraper 5 yd
Austin Western Scraper 5 yd
Batteries1 lot
Brothers Traffic Roller
Cedar Rapids Rock Crusher
Cedar Rapids Rock Crusher
Chevrolet Dump Truck 1 T
Chevrolet Dump Truck 1 T
Chevrolet Dump Truck
Chevrolet Dump Truck Vk T
Chevrolet Dump Truck 1 T
Cletrac Tractor MHD
Cletrac Tractor
Cletrac Tractor
Cletrac Tractor
Cletrac Tractor
Cletrac Tractor
Cletrac Tractor
Cletrac Tractor
Cletrac Tractor MHD
Cletrac Tractor
Cletrac Tractor
Cletrac Tractor 12 ft
Cletrac Tractor
Cletrac Tractor
Cletrac Tractor
ook Sale
alue Price
75000 4500
170000
242500 49000
25000
887
630000 30000
551980 301000
735000 102500
235000 16000
235000 65000
235000 13000
235000 10150
235000 65000
235000 70000
235000 57000
235000 60000
235000 50000
235000 60500
700
83220 33000
594900 330000
594900 300000
78338 10000
78338 7500
79780 8500
79780 5250
79780 10000
304675 30000
304675 18000
304675 21000
304675 60000
304675 192500
304675 40500
304675 40000
304675 55000
304675 30000
304675 40000
304675 50000
304675 52000
562825 92500
304675 61000
304675 56000
142
State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT SALES
YEAR ENDED JUNE 30 1941
EQUIPMENT SOLD AND RELEASED Continued
Dade County Convict Camp Continued
Davey Air Compressor
Davey Air Compressor
Davey Air Compressor
Elevating Loader
Ford Flat Truck 1 T
Ford Truck T
Galion Grader 10 ft
Galion Grader 12 ft
Galion Grader
Galion Tandem Roller 58 T
Galion Tandem Roller 58 T
Galion Tandem Roller 58 T
Galion Tandem Roller 58 T
Galion Tandem Roller 5
G M C Dump Truck 1
Dump Truck 1
Dump Truck
Dump Truck 1
Dump Truck
Dump Truck
Dump Truck
G M
G M
G M
GM
G M
G M
G M
8 T
T
T
T
T
T
T
Dump Truck 1
G M C Dump Truck 1
G M C Dump Truck 1
G M C Dump Truck 1
G M C Dump Truck 1
G M C Dump Truck 1
G M C Dump Truck 1
G M C Dump Truck 1V2
G M C Dump Truck 1V2
G M C Dump Truck
G M C Dump Truck
G M C Dump Truck
G M C Dump Truck
G M C Dump Truck
G M C Dump Truck
G M C Dump Truck
G M C Dump Truck
G M C Dump Truck
G M C Dump Truck
G M C Dump Truck
G M C Dump Truck
G M C Dump Truck
G M C Dump Truck
T
T
T
I
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
T
Book Sale
Value Price
458500 50000
458500 97500
458500 97500
40000 20000
67470 4000
80640 3500
134500 40000
134500 40000
134500 42500
349500 176000
349500 150000
349500 165000
349500 125000
349500 210000
81085 16000
81085 18500
183836 17000
81085 14000
183836 1500
183836 1500
81085 13000
81085 14000
81085 10000
81085 14000
81085 13500
81085 11500
81085 11500
81085 14000
81085 11000
81085 10000
183836 10000
183836 12000
183836 12000
183836 10000
183836 15000
183836 20000
183836 10000
183836 12500
183836 6500
183836 8000
183836 10000
183836 10000
183836 10000
183836 10500

State of Georgia
143
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT SALES
YEAR ENDED JUNE 30 1941

T
T
T
T
T
T
T
EQUIPMENT SOLD AND RELEASED Continued
Dade County Convict Camp Continued
G M C Dump Truck T
G M C Dump Truck 1 T
Dump Truck
Dump Truck
Dump Truck
Dump Truck
Dump Truck lYa
Dump Truck 1
Dump Truck 1
C Dump Truck 1 T
C Dump Truck 1 T
Dump Truck lVa
Dump Truck
Dump Truck
Dump Truck
Dump Truck
Dump Truck
Dump Truck
G M Power Unit 471 RA 1
Heil Dump Body
International Truck Burnt
Jaeger Body 10 ft
Junk Body
Junk Scrap Iron
P H Shovel 1 T
Radiators
Rims
Rome Road Ripper
Tires
G M
G M
G M
G M
G M
G M
G M
GM
G M
G M
G M
G M
G M
G M
G M
G M
T
T
T
T
T
T
T
T
Johntown Camp
Asphalt Transfer Tank
Austin Western Scraper 5
Austin Western Scraper 5
Davey Air Compressor
Ford Pickup Truck Vz T
Mule
Mule
Scrap Iron10 tons
yd
yd
Book Sale
Value Price
183836 2500
81085 13500
183836 8000
183836 17500
183836 5000
183836 3600
81085 7500
81085 20000
81085 15500
81085 10000
81085 15500
81085 13500
183836 7000
183836 11000
183836 11000
183836 7000
183836 14500
183836 12500
248100 72500
18400 5500
152571 10000
543500 200000
250
33500
1610000 750000
6250
16000 16000
65000 31000
8500
80000 37500
235000 80000
235000 80000
458500 150000
57030 20500
15000 12500
15000 12500
10000
Totals
44220190 16401407144
State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EXPENDITURES
YEAR ENDED JUNE 30 1941
GOVERNMENTAL COSTEXPENSE Accrued
Personal Services
Travel Expense
Total
185445784
13445926
Admin
and
General
59958870
5498937
Supplies and Materials
Office Supplies
Engineering Supplies
Printing and Photographic Supplies
Cleaning and Sanitary Supplies
Laboratory Supplies
Medical Supplies
Miscellaneous Camp Supplies
Tools
Fuel Supplies
Explosives
Building Supplies and Materials
Signs
Road and Bridge Supplies
Shop Supplies and Materials
Tires and Tubes
Subtotal
Road and Bridge Materials
Gasoline and Oil
Total Supplies and Materials
Communication Services
Telephone and Telegraph
Postage
Total Communication Service
Heat Light Power and Water
Furnishing Heat
Furnishing Light
Furnishing Power
Furnishing Water
Total Heat Light Power and Water
Printing and Publicity
Printing and Binding Reports
Printing Maps
Publication Expenses
StenoTyping Job Work
Photo Developing PrintingJob Work
Publication of Notices and Advertising
Total Printing and Publicity
3233675 247324G
1908807 1401515
323551 303742
137402 108823
107632 107632
4635 1732
60
870400 13158
780410 80695
23471
203532 742
5006986 292
2762389
10567118
1670138 16657
27600206
49616921
27678299
3197194
1414766
197984
759739
128236
195063

41287
6305
3350
5350
685256
338630
4508228
119632
104895426 4627860
1981520
1123171
4611960 3104691
128099
500126
17910
94527
1281022 740662
41287
25050
3350
5350
47146
338630
1067568 460813On ililllllilllMlBimiiiifflwwiiii
State of Georgia
145

STATE HIGHWAY DEPARTMENT
ANALYSIS OF EXPENDITURES Continued
YEAR ENDED JUNE 30 1941
Plans Highway
and Planning
Maintenance Surveys Shops Survey
95208970 12735838 8051298 9490808
3510412
3577472
285460
573625
Buildings
and
Equipment Construction
490256
33512
7972
13531
2634
60
847430
653267
23471
7005
5006694
2762389
1613
1558344
11408178
49600921
26421025
50
353610
1071901
265579
202733
260
200
20189
750
269
9552
45678
195785
68941
10565505
5136
10842864
619265
87430124 906890 11462129
249940
120170
11837
14298
570
21060
423061
16000
467829
1720
8037
129599
11379
417875
50548
468423
12454
6600
1337480 9757 140978 19054
11973
105319
10127
75314
36243 21669
143479 10815
44011 56188
20982 4240
244715 92912
31355
634200
634200
3910
27445146
State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EXPENDITURES Continued
YEAR ENDED JUNE 30 1941
GOVERNMENTAL COSTEXPENSE Accrued
Repairs and Alterations
Truck and Road Equipment
Office Equipment
Engineering Equipment
Office Equipment
Buildings
Total
14101562
282781
66195
7254
232219
Admin
and
General
205448
204250
37672
3345
167205
Total Repairs and Alterations
Rents
Road Equipment
Office Equipment
Engineering Equipment
Lands and Buildings
Miscellaneous
Total Rents
14690011 617920
268147
1607382
1000
1238943
3200
689296
357750
2800
3118672 1049846
Insurance and Bonding
Fire InsuranceBldgs Fixtures
Liability InsuranceAutomobiles
Bond Premiums
553995
1050
131807
Total Insurance and Bonding
Interest
Interest Paid on Bonds
Premium on Bonds Issued
Total Interest
Indemnities
CompensationMedical Service
Damages to Private Property
Damages for Personal Injuries
Damages for Private Property
Miscellaneous
Purchases of RightsofWay
Outside Cleaning Service
287280
1050
130705
684752 416935
10387050
6913850
10387050
6913850
3473200 3473200
2532308
28965
208125
138727
2916475 2908125
2540658
28965
208125
138727
Transportation of Equipment
Industrial Board Assessments
Subscriptions and Dues
Tests
Subtotal
Plans and Blue Prints
Departmental Billings
Total Miscellaneous
54700
62616
318851
174594
46200
114238
49166
174594
45200
46826
771199 315786

18083789
38985908
Total Governmental CostExpense
462427
22548521
2013092021770308
315499876 6108755H
State of Georgia
147
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EXPENDITURES Continued
YEAR ENDED JUNE 30 1941
Plans Highway Buildings
and Planning and
Maintenance Surveys Shops Survey Equipment Construction
13456478 145890 243325 50421
55085 1200 14012 1200 21046 14511
3809 100
24834 40180
13540206 161202 284705 85978
268147
4184 913902
1000
763260 7833 100 110000
300 100
1036891 7833 200 1023902
79965 136750
852 250
80817 187000
8350
54700 2448 300 249148 8350
13150 64994 65362 2261 1000 2050
143506 57148 249448 17409872 16437387 17467020 16187939 35500212 4468566 5311
211490
143506 202491139 216801 11952408
148
State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EXPENDITURES Continued
YEAR ENDED JUNE 30 1941
GOVERNMENTAL COSTOUTLAY Accrued
Personal Services
Travel Expense
Supplies and Materials
Office Supplies
Engineering Supplies
Printing and Photographic Supplies
Cleaning and Sanitary Supplies
Laboratory Supplies
Forage and Animal Supplies
Food Supplies
Wearing Apparel
Medical Supplies
Miscellaneous Camp Supplies
Tools
Fuel Supplies
Explosives
Building Supplies and Materials
Signs
Road and Bridge Supplies
Tires and Tubes
Subtotal
Road and Bridge Materials
Gasoline and Oil
Total Supplies and Materials
Communication Service
Telephone and Telegraph
Postage
Total Communication Service
Heat Light Power and Water
Furnishing Heat
Furnishing Lights
Furnishing Power
Furnishing Water
Total Heat Light Power Water
Printing and Publicity
Photo Developing and Printing
Repairs
Trucks and Road Equipment
Office Equipment
Engineering Equipment
Miscellaneous Equipment
Building
Total Repairs
Total
186619423
13878430
447304
3458400
2348
746650
16310
346472
22609941
4222363
453362
2322481
1825565
1157141
4005278
1691103
22347
5934807
3474547
52736419
609169011
59647246
721552676
487717
394154
881871
1200
509335
83988
434636
1029159
340
28391810
4875
105873
11081
300
28513939
Admin
and
General1 KBLlliiriwiffioPTlnpnIilWllliililiiliiMlilNllllllllill Inillililllifi ikihiiiiiiibii WTMWTiwwrinTnTwnwTriMnriinMiii11
State of Georgia 149
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EXPENDITURES Continued
YEAR ENDED JUNE 30 1941
Maintenance Plans
and
Surveys Shops
Highway Buildings
Planning and
Survey Equipment Construction 186619423 13878430 447304 3458400 2348 746650 16310 346472 22609941 4222363 453362 2322481 1825565 1157141 4005278 1691103 22347 5934807 3474547
52736419
609169011
59647246
721552676
487717
394154
881871
1200
509335
83988
434636
1029159
SAO
28391810
4875
105873
11081
300
28513939
150
State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EXPENDITURES Continued
YEAR ENDED JUNE 30 1941
GOVERNMENTAL COSTOUTLAY Accrued
Rents
Road Equipment
Engineering Equipment
Lands and Buildings
Miscellaneous
Total Rents
Total
4839638
32872
348192
80
5220782
Insurance and Bonding
Fire InsuranceBldgs Fixtures
Bond Premiums
32692
81849
Total Insurance and Bonding
Indemnities
CompensationMedical Services
Damages to Private Property
Total Indemnities
Miscellaneous
114541
2400
11700
14100
Transportation of Equipment
Rewards
Burial Expenses
Miscellaneous Camp Expenses
Incidentals
Subtotal
Tests
588839
247490
33525
674687
5395
Total Miscellaneous
Payments to Contractors
New Equipment
Truck Equipment
1549936
5349507
Admin
and
General
Tractor Equipment
Power Grader Equipment
Grader Equipment
Miscellaneous Road and Equipment
Office Equipment
Engineering Equipment
Shop Equipment
Laboratory Equipment
Total Equipment
New Buildings and Additions
TOTAL GOVTL COST OUTLAY
TOTAL GOVERNMENTAL COST
Administration and General
Administration
Collection of Revenues
Interest
Total
6899443
1908522191
31709614
48863075
15688020
2602050
44045264
3005063
1022150
405493
60500
147401229
250000
3020898124
3336398000 61087551
56191308
1423043
3473200
61087551State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EXPENDITURES Continued
YEAR ENDED JUNE 30 1941
151

Plans Highway Buildings
and Planning and
Maintenance Surveys Shops Survey Equipment Construction
4839638 32872 348192 80
5220782
32692
81849
114541 2400 11700
14100
588839
247490
33525
674687
5395
1549936
5349507
6899443
1908522191
143500 31566114 48863075 15688020 2602050 44045264 3005063 1022150 405493 60500 147257729
143500
250000
143500 147507729 2873246895
202491139 35500212 4468566 12095908 147507729 2873246895
152
State of Georgia
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1941
NAME
A B C Railroad Co
Abernathy Warren
A C L Railroad Co
Akins E C
Akins Mrs H L
Alford C B
Americus Eng Const Co
Anderson T L
Andrews Mrs J W
Arnold T G
Arrington Mrs Bertha
Arrington P L
Asphalt Products Co
Asphalt Products Co and North Georgia Const Co
City of Atlanta
Atlanta Gas Light Co
Attaway Anna
j G Attaway Const Co
Atwood Mrs B T
Babcock Bros Lumber Co
Bailey J V
Barber Leo T
Beckham E M
BeckhamLawler Const Co
Blackman C F
Boatwright D E
Bodrey J H
Bond Geo C
Bower Sam
Braddy W W
Brantley W B Const Co
Bray S D
Brewer C H
Broach W W
Brogdon G E
Brogdon Thomas
Brown Wm M
Bryant Carl
Buice Mrs Anna
Butler Cindie
Butts Mrs Mary
Byrd G T
Bryant Company
Campbell A F
Campbell Const Co
Campbell J L
Amount
2895706
12117
1888333
13881
14278
20462
11146467
7157
40000
14496
12600
12730
2034126
1869520
69652
103920
14285
2496478
95631
6000
19352
7757546
21231335
10017
5316
54860
27045
9102
13350
46880
329390
54003
6935
82006
4699
2349
5000
20270
6744
3182
31232
35670
940183
6354
16183465
6512
TotalState of Georgia
153
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS Continued
YEAR ENDED JUNE 30 1941
NAME
R D Cantrell and G M Cantrell
M J Carroll Const Co
Carter C T
City of Cedartown
Central of Georgia Rwy Co
Amount
Total
R K Christian and Mrs R G Christian
Clarke Mrs W F
ClaussenLawrence Const Co
ClaussenLawrence Const Co and E M Beckham
W L Cobb Const Co
Coffee Const Co
Comer Mrs C P
Cooper W H
CornellYoung Co
Cothran Jos R Jr
Cowan Mrs J Will
Crosby Mrs Lizzie Mae
Crummery Crummey
Mrs Mary C Currie Adm
Cuthbert Gin Co
Daniels C G
Daniel J 0
Davis Mrs Emily A
Davis John
Davis W L
Dempsey J A
Dennard H E
Dodger O P
Dotson Sam
Doyal J L
Duval Eng Const Co
Evenson W A
Edenfield J N
Edwards E G
Elton Bessie
Elton Mrs W B
Espy Paving and Const Co
Farr Mrs Susie Dell
Fields W H
Finley Sam E
Sam E Finnley and Gibson and Robinson
W L Florence Const Co
Folsom Mrs A J
Fort A T
R G Foster Co
Fuller Mrs J M
44
447880
329
1062
4203
58
61
616368
9262
165907
351312
177
58
20303
13146
156
313
67868
176
70
472
317
69
2777
100
210
126
33
72
19
22923
116
677
131
51
58
482290
40
1342
21195
5710
279696
315
113
53001
12
64
31
20
70
80
36
98
07
62
07
28
12
11
73
97
62
61
55
58
60
50
23
90
00
49
32
00
00
90
82
23
86
25
60
67
95
23
35
65
01
87
39
87
52
19
90IP
154
State of Georgia
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS Continued
YEAR ENDED JUNE 30 1941
NAME
Garner Mrs R L
Garrett H B
Gaylor Roy H
Gearhart W H
Geeslin L B
Georgia Northern R R Co
Georgia Power Co
Georgia Railroad
Gibson Robinson
Gilles Mrs Nell Jr
Gilmer R T
Golden E F
Gordy Schley
Grass Fred L
Gray Nelson
Green R L
City of Greensboro
J W Gwin Co Inc
Carl Hammer and Miriam H Hammer
Hansard W S
Hardaway Contr Co
Harrison Mrs J G
Henley Kathryn
Hill J W
Hillhouse J H
J H Hillhouse and Mrs T F Carpenter
Holz R H
Hosch J W
E A Hudsons Sons
Ichauway Plantation
Jenkins L P
Jinks G C
Johnson Noah F
Jones F M
F M Jones and Leo T Barber
Mary H Jones by Sidney A Jones Agent
Kea J W
Keek John M
Koonce L B
Laing G H
Lakeland Contr
Lamb M G
Co
Langley Mrs Effie
LedbetterJohnson Contrs
S J Lester Receiver J S Yeates Estate
Lewis John R
Amount
601
57136
12
90
597
1460
1899
4388
207131
409
258
325
42961
833
1439
224
1392
6770
210
315
751247
33
32
372
216
382
11442
63
198421
100
153
351
35
219
6143
214
32
7303
1793
649
6565
1079
76
554865
765
143
Total
88
33
70
00
45
00
11
55
67
80
00
07
27
20
91
13
76
74
72
20
16
90
27
82
30
35
50
45
38
00
57
37
10
50
04
80
50
72
20
15
07
80
59
27
00
10State of Georgia
155
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS Continued
YEAR ENDED JUNE 30 1941
1
1
I
I
NAME
Linch Mrs Eleanor Sanders
Little H P
L N Railroad Co
Lokey Anderson
Lovett W H
Lyons Albert
Albert Lyons and E A Hudsons Sons
C M Lyle Const Co
Maloy Geo A
Manley Const Co
Marston Thos H
Martin Ben H
Maxwell G E
Maxwell Mrs W
McBrayer
McCord H H
McDonald Duncan J
McDonald Mrs Gertrude
McDougald Const Co
K W McElwaney Alex McLenson Atty of Record
Mclntyre Ford
McMonahan Mrs Y M
McMath Hugh
Hugh McMath and Schley Gordy
Meadows J F
Mercier W E
Milam A P
Mills Const Co
J A A S Mills
John Monaghan Inc
Moore C W
Morgan J R
City of Moultrie j
Mulford Mrs J B
N C St L Rwy Co
New Winder Lumber Co
North Georgia Const Co
Oakes F J
Ogle N S
Ogletree R D
Owens W B
Page Mrs W E
Parker Paul
Parrish R K
Peebles L C
Perry E S
Amount
29679
85842
271831
6565554
4420
25342500
1689456
28234619
17113
5186291
3748
17706658
40580
10086
5787
26027
1221538
16200
26075514
2000000
15000
16890
1691912
1299488
14340
13887
942148
3525379
227446
24432749
3695
22724
223352
17392
46557
5235241
9902556
27180
6957
27188
45000
24410
10128
61762
34212
8810
Total156
State of Georgia
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS Continued
YEAR ENDED JUNE 30 1941
NAME
Perry Leon
Phillips Lillian
Pickett J T
Pittman Const Co
Omar Poole by Victor Davidson Attyinfact
Postal Tel Co
Powell W J
Prewett DeWitt
Pritchard Mrs V K
Prudential Insurance Co
Ragland L A
G W Ramsey and E W Fowler
B W Rich and R E Rich
Ritchey Mrs W I
Rogers A E
Rogers Earl
W P Rowe Estate by C S Rowe Adm
Russell Mrs W H
S A L Rwy Co
Sanders E L
Saunders Perkins
Sanders W P
Savannah Atlanta Rwy
W F Scott Co
Settle D P
Mrs J B Settle by E G Settle
Shaw R H
Sheffield F H
Shepherd W C
Simmons Mrs Frank
Simonton R C
Slack S B
Smith Chas L
Smith E Jack
Smith H G
H G Smith and E Jack Smith
H L Smith and J C Smith and Mildred Smith McCook
Smith Mrs Katherine F
Smith R T
Southeastern Const Co
Southeastern Eng Corp
Southern Bell Tel Tel Co
Southern Railway Co
Spiller Mrs Addie Scott
Stubbs Roy D
Summerall A L
Summer E J
Amount
13579
24670
7752
18954307
31500
8893
54992
23736
58260
22035
142185
13420
10365
2990
25785
2500
22572
5772
1811529
2835
9557445
88453
307003
59919625
49432
28212
32200
30000
29578367
22368
9757
3114163
54889
2578
8014037
14406110
17100
22554
10896665
16032788
9087784
61084
642538
3636
33570
23562
14418
TotalState of Georgia
157
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS Continued
YEAR ENDED JUNE 30 1941
NAME
City of Sylvania
Tapley Mrs S M
Thomas C R
C Y Thomason Co
Thomason J T
Thompson J E B
Thornton J F
W J Tidwell Jr
Thorns Thomas
Turner Trammell Const Co
Vandigriff Const Co
Vincennes Steel Corp
Vinson Mrs Dayton
Wainer Const Co
Walden Henry A
Wallace Mrs J E
Ward Mrs Ed
Ware W N
Warren Mark T
Philip B Wild by H Gary Agt
Willis E J
Westbrook J Rice
Western Union Tel Co
Whitley Const Co
Wilbanks E A
Wilcox D R
Williams W J
Williamson Harry
Williamson Martha
H J Winn and D W Winn
H E Wolfe Const Co
Wood J N
Wood Nan
M R Woodall Co Inc
M R Woodall Co Inc and W C Shepherd
Worsham H S
Wright W B
Harry Wyche Agt Blackshear Est
Yancey Bros Inc
Amount
97313
26540
14895
2784833
8987
21388
3615
10161558
6375
582419
328916
719322
57250
17519597
7200
7968
5400
32997
25860
6104
40332
624
238933
16230646
3543
20040
27075
38745
22260
5855
547202
10431
30600
8250109
16234706
5040
142275
28480
80645
Total
Appling County
Atkinson County
Bacon County
Banks County
Barrow County
462469
426735
216567
1593534
305266
933677151tW
158
State of Georgia
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS Continued
YEAR ENDED JUNE 30 1941
NAME
Bartow County
Ben Hill County
Berrien County
Bibb County
Bleckley County
Brooks County
Bryan County
Bulloch County
Burke County
Butts County
Camden County
Candler County
Carroll County
Catoosa County
Charlton County
Chatham County
Chattooga County
Cherokee County
Clarke County
Clayton County
Clay County
Cobb County
Coffee County
Colquitt County
Columbia County
Cook County
Coweta County
Crawford County
Crisp County
Dade County
Dawson County
DeKalb County
Dodge County
Dooly County
Dougherty County
Douglas County
Early County
Effingham County
Elbert County
Emanuel County
Evans County
Fannin County
Fayette County
Floyd County
Forsyth County
Franklin County
Amount
217570
207354
2402515
4803653
442591
307800
269698
787774
34785
252800
380714
287044
941437
259523
153588
3693217
161928
309405
183679
727588
537500
368249
77700
620701
230134
3300464
422596
348003
1589128
1903920
545391
1635882
816407
353257
533523
476039
802521
83145
1194943
1333709
70268
738691
54260
160488
1042993
2152624
TotalState of Georgia
159
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS Continued
YEAR ENDED JUNE 30 1941
NAME
Fulton County
Gilmer County
Glascock County
Glynn County
Greene County
Gwinnett County
Habersham County
Hall County
Hancock County
Haralson County
Hart County
Harris County
Heard County
Henry County
Houston County
Irwin County
Jackson County
Jeff Davis County
Jefferson County
Jenkins County
Johnson County
Lamar County
Laurens County
Lincoln County
Long County
Lowndes County
Lumpkin County
Madison County
Marion County
McDuffie County
Mclntosh County
Meriwether County
Miller County
Mitchell County
Montgomery County
Morgan County
Murray County
Muscogee County
Newton County
Oconee County
Oglethorpe County
Paulding County
Peach County
Pickens County
Pierce County
Amount
4032084
5416866
51436
4764031
169473
2997662
881074
2901334
255930
570459
942458
674528
107233
924313
215554
258000
331315
288589
1024170
512635
205425
318145
1585769
203000
299724
3943110
7148165
4052941
347211
109768
101250
1455067
476028
146671
1715404
59475
277248
719904
219740
1061014
513834
576426
183750
455441
338390
TotalL 3
160
Stfae 0 Georgia
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS Continued
YEAR ENDED JUNE 30 1941
NAME
Pike County
Polk County
Putnam County
Pulaski County
Rabun County
Randolph County
Richmond County
Seminole County
Schley County
Screven County
Stephens County
Stewart County
Spalding County
Talbot County
Taliaferro County
Tattnall County
Taylor County
Telfair County
Terrell County
Thomas County
Toombs County
Towns County
Troup County
Turner County
Twiggs County
Union County
Upson County
Walker County
Walton County
Washington County
Wayne County
Webster County
Wheeler County
White County
Whitfield County
Wilcox County
Wilkes County
Wilkinson County
Worth County
Counties
NonCash Participation
W P A
NonCash Participation
Amount
84677
744922
626189
300174
313927
498010
908064
386946
383814
292386
1040425
100669
727187
417250
285962
43282
638159
910904
377555
1549403
614920
2574757
754896
189785
331880
27000
1112203
1787866
587483
243178
297346
264776
404209
7637449
866000
23565
433002
32085
252224
Total
124118343
56372072
794354625
Total
1908522191State of Georgia 161
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES
YEAR ENDED JUNE 30 1941
Description Amount Total
TRUCKS
Auto Sales Company
1 Ford 1 Ton Truck 74797
1 Ford 1V2 Ton Truck 67470
1 Ford 1 Ton Platform Body 83140 225407
Blalock Mach Equip Co
206 Heil Dump Bodies at 18400 3790400
41 Heil Dump Bodies at 53100 2177100 5967500
Bright Leaf Chevrolet Co
1 Chevrolet Vz Ton Pickup 54107
1 Chevrolet 1 Ton Truck 65778 119885
Brooks Chevrolet Co
1 Chevrolet Vz Ton Pickup 54107
Cairo Motor Co
2 Ford iy2 Ton Trucks at 73490 146980
1 Ford Vz Ton Station Wagon 77000 223980
Caye W C Co
2 G M C 2Ton Trucks at 377500 755000
1 Dump Trailer Tractor Type 852490 1607490
Chandler A M
1 Ford Vz Ton Station Wagon 77000
1 Ford lVz Ton Truck 69477 146477
Cobb Motor Co
2 Ford 1V2 Ton Trucks at 69477 138954
2 Ford XVz Ton Trucks at 67470 134940
3 Ford 1 Ton Trucks at 69362 208086
1 Ford 1 Ton Truck 73490 555470
Comer Motor Co
1 Ford 1 Ton Truck 67470
Cornelia Motor Co
1 Chevrolet Vz Ton Pickup 54107
Crum Motor Company
1 Ford 1 Ton Truck 73490HHHHHHHHH
F
162
State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES Continued
YEAR ENDED JUNE 30 1941
Description
TRUCKS Continued
Cullens T W Motor Co
1 Ford Ton Pickup
2 Ford 1 Ton Trucks at 67470
1 Ford 1 Ton Truck
1 Ford iy2 Ton Platform Body
Dallas Motor Co
1 Ford 1 Ton Truck
Diamond T Truck Co
2 Diamond T 2 Ton Trucks with
Trailers at 151565
Dockery Chevrolet Company
1 Chevrolet Ton Station Wagon
1 Chevrolet 1 Ton Truck
Dover Chevrolet Co
1 Chevrolet Ton Pickup
Drake Motor Co
1 Ford 1 Ton Truck
East Point Chevrolet Co
1 Chevrolet xk Ton Pickup
1 Chevrolet 1 Ton Truck Platform
1 Chevrolet IY2 Ton Truck
Eatonton Oil and Auto Co
1 Ford 1 Ton Truck
Forsyth County Motors
1 Chevrolet Ton Station Wagon
1 Chevrolet Ton Station Wagon
1 Chevrolet Ton Pickup
1 Chevrolet Vi Ton Pickup
General Motors Truck Corp
66 G M C 1 Ton Trucks at 75085
17 G M C 1 Ton Trucks at 81085
6 G M C 3 Ton Trucks at 185436
6 G M C Ton Station Wagons at 71750
1 G M C 2 Ton Flat Bottom
Amount
57030
134940
73490
80873
81206
77605
54107
77605
63984
81206
81207
60278
54107
2 G M C 3 Ton Trucks at 183836
4955610
1378445
1112616
430500
155862
367672
Total
346333
73490
303130
158811
54107
69476
195696
75496
276798
8400705State of Georgia
163
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES Continued
YEAR ENDED JUNE 30 1941
Description
TRUCKS Continued
Gross J W Equipment Co
6 Euclid 10 Ton Trucks at 849850
1 Set Air Brakes
Gunn Drake Motor Co
1 Plymouth Y2 Ton Station Wagon
Hale Chevrolet Co
1 Chevrolet 1 Ton Platform Body
Homerville Motor Co
1 Ford 1 Ton Truck
1 Ford 1 Ton Platform Body
1 Ford 1 Ton Truck
1 Ford V2 Ton Station Wagon
International Harvester Co
4 1 Ton Truck Chassis at 82502
Jones E L
1 International V2 Ton Pickup
Kelley G L
1 Ford IY2 Ton Truck
Kennedy Chevrolet Co
1 Chevrolet 1 Ton Truck
Lanier Motor Co
6 Ford Ton Pickup at 57030
2 Ford Ton Pickup at 58780
1 Ford Ton Pickup
1 Ford 1 Ton Truck
1 Ford Y2 Ton Station Wagon
Lawrenceville Motor Co
1 Chevrolet Y2 Ton Pickup
1 Chevrolet 1 Ton Truck
Miller A C Co
42 Garwood Dump Bodies at 17830
Moore Henry W
1 Ford V2 Ton Pickup
Amount
5099100
25000
69362
80873
67470
77000
342180
117560
64433
73490
77000
52631
67470
Total
5124100
101315
77605
294705
330008
60565
67470
65778
674663
120101
748860
57030164
State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES Continued
YEAR ENDED JUNE 30 1941
Description
TRUCKS Continued
Motor Sales Corp
1 International Yz Ton Station Wagon
OConnor Motor Co
1 Ford lYz Ton Truck
Otwell Motor Co
2 Ford Yz Ton Station Wagons at 77000
2 Ford Yz Ton Station Wagons at 76964
4 Ford Yz Ton Pickups at 55475
6 Ford Yz Ton Pickups at 57030
8 Ford IY2 Ton Trucks at 67470
2 Ford 1 Ton Trucks at 69345
1 Ford lYz Ton Platform Body
1 Chevrolet IY2 Platform Body
2 Ford Ton Station Wagons at 82006
1 Ford V2 Ton Station Wagon
Parker A A
1 Chevrolet IY2 Ton Truck
Rich A L Motor Co
1 Chevrolet Yz Ton Pickup
Robinson Chevrolet Co
3 Chevrolet Y2 Ton Pickups at 54107
1 Chevrolet Yz Ton Pickup
1 Chevrolet Yz Ton Station Wagon
1 Chevrolet lYz Ton Truck
1 Chevrolet lYz Ton Truck
2 Chevrolet lYz Ton Trucks at 71838
Tractor Machinery Co
1 Hug 5 Ton Truck
Amount
154000
153928
221900
342180
539760
138690
80873
77605
164012
74900
162321
60278
81207
79780
74220
143676
Smith John Co 3 Chevrolet Yz Ton Pickups at 54107 162321
1 Chevrolet Yz Ton Truck 74220

Strickland Motor Co 1 Ford VYz Ton Truck 69477
1 Ford 1 Ton Truck 69476
Total
89912
75550
1947848
65778
79973
601482
236541
138953
852505State of Georgia 165
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES Continued
YEAR ENDED JUNE 30 1941
Description Amount Total
TRUCKS Continued
Truck Equipment Co
20 Anthony Dump Bodies at 17900 358000
3 Anthony Dump Bodies at 46500 139500 497500
Tyson Motor Co
1 Plymouth V2 Ton Station Wagon 89912
Unadilla Motor Co
1 Chevrolet 1 Ton Truck 69880
Washington Motor Co
1 Ford Ton Pickup 57030
Weddington J L
1 Chevrolet 1 Ton Truck 67205
Westbrook Motor Co
1 Ford 1 Ton Stake Body 67920
Total Trucks 31709614
TRACTORS
Blalock Machinery Equipment Co
2 Cletrac 5 Ton Tractor at 246250 492500
60 Cletrac 5 Ton Tractor at 304675 18280500
16 Cletrac 5 Ton Tractor at 562825 9005200
13 Cletrac 5 Ton Tractor at 758325 9858225
1 Angledozer 195500 37831925
Caye W C Co
3 Allys Chalmers 2 Ton 41 HPC at 169500 508500
Clark H W Co
4 Allys Chalmers 2 Ton 41 HPC at 169500 678000
Grass J W Equipment Co
1 Euclid 5 Ton Tractor 849850
Yancey Bros Inc
4 Caterpillar Diesel 98 HP at 948500 3794000
2 Caterpillar 5 Ton Tractors at 748350 1496700
3 Caterpillar Tractor and Scrapers at 1234700 3704100 8994800
Total Tractors 48863075166 State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES Continued
YEAR ENDED JUNE 30 1941
Description Amount Total
POWER GRADERS
Blalock Machinery Co
15 Austin Western Graders at 735000 11025000
1 Backsloper 27500
2 Belt Conveyors at 186500 373000 11425500
Caye W C Co
2 Allis Chalmers Power Graders at 381930 763860
Clark H W Co
2 Allis Chalmers Power Graders at 381930 763860
Yancey Bros Inc
4 Caterpillar Power Graders at 373700 1494800
2 Caterpillar Power Graders at 620000 1240000 2734800
Total Power Graders 15688020
GRADERS
Blalock Machinery Co
1 Scarifier for Galion Grader 34000
Martin E B
6 Galion Graders at 124500 747000
5 Galion Graders at 134500 672500
6 Galion Graders at 191425 1148550 2568050
Total Graders 2602050
OTHER ROAD MACHINERY
Armstrong R S
9 Road Rollers at 83220 748980
3 Jaeger Paving Spreaders at 543500 1630500
2 Jaeger Concrete Mixers at 114602 229204
3 Jaeger Water Pumps at 24250 72750
3 Jaeger Water Pumps at 20425 61275
1 Jaeger Centrifugal Pump 22400
1 King Heavy Duty Harrow 73200
1 Asphalt Tank 60 HP Engine 301275
2 Tank Car Heaters 10000 Gal at 301275 602550
2 Car Unloaders Belt Conveyor at 106500 213000 3955134State of Georgia 167
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES Continued
YEAR ENDED JUNE 30 1941
Description Amount
OTHER ROAD MACHINERY Continued
Blalock Machinery Co
2 Austin Western Scarifiers at 36000 72000
12 Asphalt Heaters at 24800 297600
6 Asphalt Tank 800 Gal at 69500 486500
55 Austin Western Scrapers at 241552 13285360
9 Heil 8yd Scrapers at 379680 3417120
3 Toro Mowing Machines at 99900 299700
2 Heil Foot Rollers at 87500 262500
1 Shovel Attach P H Crane 451250
1 Thor Tamper 10000
2 Austin Western Rock Crushers at 6309 1261800
1 Paving BreakerThor 22920
1 Load Lugger Unit 166000
9 Load Lugger Buckets at 18500 166500
3 Heil Trail Builders at 149000 447000
4 25 HP G M C Engines at 110750 443000
1 Centrifugal Water Pump 28469
1 Overhead Loader
Boykin Tool Co
1 20 Ton Hydraulic Jack
1 Hoist 1 Ton
Caye W C Co
6 Road Rollers Huber 8 Ton at 327700
4 Asphalt Distributors 600 Gal at 270200
1 Asphalt Storage Tank 14000 Gal
2 Rupp Water Pumps at 24250
1 Asphalt Storage Tank 20 HP Engine
Dixie Culvert Metal Co
22 Water Tanks 800 Gal at 6850
1 Water Tank 54 x 96
1 Water Tank 560 Gal
1 Asphalt Storage Tank 14000 Gal
1 Asphalt Storage Tank 14000 Gal
1 Asphalt Storage Tank 14000 Gal
Fulton Supply Co
1 Gould Pump 5 HP Lawson Engine
Total
382990 21500709
3500
4672 8172
1966200
1080800
68700
48500
348800 3513000
150700
14000
2000
56400
64085
67640 354825
18000168 State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES Continued
YEAR ENDED JUNE 30 1941
Description Amount Total
OTHER ROAD MACHINERY Continued
Grass J W Co
17 Asphalt Heaters 165 Gal at 27700 470900
8 Barnes PumpsEngines at 24250 194000
2 Barnes PumpsEngines at 25250 50500
2 Air Compressors at 20000 40000
6 Gardner Jackhammers at 19100 114600
1 Case Plow 17270 887270

King Hardware Co
1 Delta Rip Saw 13558
Lindsay E E
2 Galion Road Rollers 8 Ton at 349500 699000
1 Galion Road Roller 12 Ton 432640 1131640
Martin E B
7 Galion Road Rollers 8 Ton at 349500 2446500
3 Galion Road Rollers 12 Ton at 432640 1297920
1 Scarifier Attachment 26860
1 Galion Trench Roller 159000 3930280
Nissly Walter S Co
1 Heavy Duty Centerliner 18787
SharpHorsey Hdwe Co
2 Pair Scales at 17500 35000
Sikes Paul H
1 Used Kelvinator Refrigerator 28850
Southern Tractor Equipment Co
1 Heavy Duty Harrow 21560
6 Mowing Machines 84420
1 5 HP Engine 9555 115535
Tractor Machinery Co
1 Concrete MixerRansome 108790
1 Hoist2 Drum20 HP 78000 186790
TriState Culvert Co
2 Highway Marking Mach at 62300 186900
Truscon Steel Co
1 Curb Gutter Frame 150000
Wayne Pump Co
1 Gas PumpElectric 19000State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES Continued
YEAR ENDED JUNE 30 1941
169
Description
OTHER ROAD MACHINERY Continued
Yancey Bros Inc
5 Road Sweepers at 92100
Road Rippers at 65000
Road Blowers at 52500
Road Sweepers at 144600
Paving Spreaders at 668500
Grace Tank Car Heater
PlowsHeavy Duty at 33500
PlowsRussell at 10600
PlowJ Deere
Scrapers at 506350
Road Sweeper 4 cyl
Road Ripper
Road Rooter
Road Roller 6 HP Eng
Pulvi Mixer
Drag Boom
Hydraulic Jacks at 3332
Cultivator
Rock CrusherCedar Rapid
Total Other Road Machinery
OFFICE EQUIPMENT
Ivan AllenMarshall Co
5 Files O G 4 Drawer at 2925
2 Files O G 4 Drawer at 3250
6 Files O G 4 Drawer at 3525
2 Files O G 4 Drawer at 3600
20 Files O G at 270
File O G 4 Drawer
File O G 2 Drawer
Cabinet O Green
Cabinet Green
1
1
1
1
1 Cabinet Blue Print
3 CostumersOak at 360
1 DeskMetal O G
1 DeskMetal O G
1 DeskOak
2 DesksOak at 5120
1 DeskOak
10 DesksOak at 3200
1 DeskOak
Amount
460500
455000
210000
723000
3342500
337500
67000
21200
30500
1012700
122500
164500
164500
161400
87500
6450
6664
23500
594900
14625
6500
21150
7200
5400
2825
3488
3207
3208
16200
1080
8933
6953
4950
10240
4560
32000
4995
Total
7991814
44045264170 State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES Continued
YEAR ENDED JUNE 30 1941
Description Amount Total
OFFICE EQUIPMENT Continued
Ivan AllenMarshall Co Continued
2 TablesOak at 1800 3600
1 ChairMetal 0 G 2790
4 ChairsMetal O G at 2100 6400
5 ChairsRevol Oak at 1305 6525
3 ChairsRevol Oak at 1395 4185
2 ChairsRevol Oak at 1755 3510
1 ChairRevol Oak 1903
1 ChairRevol Oak 1904
6 ChairsSidearm at 540 3240
1 ChairOak 1215
1 Machine Stand 1575
6 Sections of Shelving at 6600 39600
1 Drawing Board 2600 236561
Boykin Tool Co
3 Electric FansDelco at 1707 5121
5 Electric FansDelco at 1737 8685
3 Electric FansDelco at 2137 6411
1 Electric FanDelco 1734
1 Electric FanDelco 1735
1 Electric FanDelco 1730
1 Electric FanDelco 1731
1 Electric FanDelco 1738
1 Electric FanDelco 2205
1 Electric FanDelco 2214 33304
Burroughs Adding Machine Co
2 Posture Chairs at 1875 3750
1 Burroughs Calculator 30690
2 Adding Machines at 8400 16800 51240
Byck Jos M
1 Oak Swivel Chair 1250
1 Oak Flat Top Desk 3250 4500
CarithersWallaceCourtenay
2 Files O G 4 Drawer at 2813 5626
1 File O G 4 Drawer 3054
2 Files O G 4 Drawer at 3600 7200
15 Files O G 5 Drawer at 5828 87420
1 File O G 5 Drawer 5825State of Georgia
171
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES Continued
YEAR ENDED JUNE 30 1941
Description
OFFICE EQUIPMENT Continued
CarithersWallaceCourtenay Continued
40 Files Metal at 210
8 Posture Chairs at 2565
7 Revolving Walnut Chairs at 1710
5 Sidearm Walnut Chairs at 540
1 Leather Chair
4 DesksMetal 0 G at 6953
4 DesksMetal at 8933
2 DesksMetal at 8685
1 DeskMetal
1 DeskMahogany
1 Table Metal O G
1 Table Metal O G
1 Storage Cabinet
2 BookcasesMetal O G at 6237
1 Roller Counter Dom 131
DinkinsDavidson Hardware Co
2 Electric FansDelco at 2094
1 Electric FanDelco
3 Electric FansDelco at 1673
6 Electric FansDelco at 1750
1 Air Circulator
1 Air Circulator
Amount
8400
20520
11970
2700
4770
27812
35732
17370
7133
4680
4455
4680
3555
12474
56390
4188
2095
5019
10500
3961
3962
Total
331766
29725
Eastman Kodak Co
1 Kolart Range Finder
1 Dalite Projection Screen
Elliott Addressograph Mch Co
1 Addressograph Machine
1 File and Shelf Attachment
2050
2750
70000
19075
700
89075
F E Checkwriter Co
1 Checkwriting Machine
Friden Calculating Mach Co
7 Calculators at 23512
2 Calculators at 23513
1 Calculator
1 Calculator
1 Calculator
164584
47026
23514
27000
36000
9785
298124172 State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES Continued
YEAR ENDED JUNE 30 1941
Description Amount Total
OFFICE EQUIPMENT Continued
Georgia Blue Print Co
1 Drawing Table Stool 6118
2 SectionsDrawers at 6200 13400 19518
Georgia Power Co
2 Sparton Electric Fans at 1020 2040
Hosch Brothers
1 Oak Top Desk Flat Top 2500
International Bus Mch Co
1 Card Recorder 25317
1 Recorder 3500 21817
Lyon Metal Products Co
Metal Shelving 116091
McClureBaldwin Co
1 Mimeograph Machine 8865
McGregor Company
1 Metal Stool 470
1 Walta Camera 4850
1 Posture Chair 2760 8080
Malone Office Equipment Co
2 Metal Desks O G at 6180 12360
2 Aluminum Chairs at 3680 7360 19720
Marchant Calculator Co
2 Calculators at 36000 72000
Monroe Calculating Machine Co
2 Calculators at 16062 32124
2 Calculators at 16063 32126
8 Calculators at 16500 132000
6 Calculators at 15750 94500
16 Calculators at 24750 396000
3 Calculators at 36000 108000
2 Calculators at 31500 63000
1 Calculator 30625
1 Calculator 58500
1 Calculator 11687 958562
State of Georgia
173
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES Continued
YEAR ENDED JUNE 301941
Description
OFFICE EQUIPMENT Continued
Multigraph Sales Co
1 Multilith Machine
Postage Meter Co
1 Pitney Bowes Mailing Mach
1 Pair Postage Scales
1 Pitney Bowes Machine
1 Pitney Bowes Mailing Machine
Amount
7975
7816
5000
53525
RemingtonRand Inc
3 LineaTime Mach at 2019
1 LineaTime Mach
1 Kardex Metal O G
10 Files Metal 8 Drawer at 10775
2 Adding Machines at 18000
2 Adding Machines at 20250
1 Card Tray
at 9356
at 9781
Royal Typewriter Co
3 Typewriters 11
Typewriters 11
Typewriter 11
Typewriter 11
Typewriter 12
Typewriters 14 at 10206
Typewriter 14
Typewriters 18

6057
1890
8125
107750
36000
40500
20680
at 11705
LineaTime Machine
Smith L CCorona Typewriter Co
1 Typewriter 26
State Board of Penal Corrections
2 FilesMetal 4 Drawer at 2500
Tull J M Metal Supply Co
1 Victor Electric Fan
UnderwoodElliottFisher
1 Typewriter 11
1 Typewriter 12
1 Typewriter 14
2 Typewriters 18 at 11705
1 Typewriter 20
28068
19562
7606
6356
6581
30618
10591
23410
2019
9356
9781
10206
23410
13183
Total
159950
74316
179642
134811
14884
5000
1618174
State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES Continued
YEAR ENDED JUNE 30 1941
Description
OFFICE EQUIPMENT Continued
UnderwoodElliott Fisher Continued
1 Typewriter 20
3 Adding Machines at 11250
1 Adding Machine
Total Office Equipment
ENGINEERING
Ivan AllenMarshall Co
7 K E Transits at 41000
1 K E Levels
1 Planimeter
14 Tracing Roll Units
Georgia Blue Print Co
11 Gurley Levels at 21500
7 Gurley Transits at 30000
I Table Drawing Post
II File Units
Monroe Calculating Machine Co
4 Calculator at 16500
Total Engineering Equipment
Amount
12183
33750
9000
287000
23475
4775
116100
236500
210000
4200
74100
Total
120869
3005063
431350
524800
66000
1022150
LABORATORY EQUIPMENT
Estes Surgical Co
1 Torsion Balance 1100 Gram
Boykin Tool Co
1 Electric Motor 3 HP 30 RPM
Humbolt Mfg Co
1 Testing Machine
Total Laboratory Equipment
SHOP EQUIPMENT
Armstrong R S Bros
1 Lathe 24 x 18
1 Hydraulic Press
1 Gas Engine
62995
55740
65000
5000
23500
32000
60500
183735
State of Georgia
175
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES Continued
YEAR ENDED JUNE 30 1941
Description
SHOP EQUIPMENT Continued
Auto Elec Mfg Co
Amount
Used Test Bench
Auto Lite Set
Boykin Tool Co
1 Welding Outfit
1 Welding Outfit
1 Bench Grinder Electric
1 Bench Grinder Electric
1 Bench Grinder Electric
2 Hoists 1 Ton at 4750
2 Hydraulic Jacks at 3500
1 Set Drills
DrillElectric Heavy Duty
DrillElectric Heavy Duty
ViseBench
Vise
ViseBlacksmith
Air Compressor Gas Engine
Anvil 150 Lbs
Anvil 300 Lbs
Post Drill
Forge Blower
Fulton Supply Co
1 Champion Blower
Genuine Parts Co
1 Electric Drill
1 Boring Bar
1 ReamerExpander Set
1 Seat Grinder
1 Bushing Hone
Modern Machine Tool Co
1 Drill Table
Total Shop Equipment
BUILDINGS
Dade County
Camp Buildings including Plumbing Sewers and
Camp Fence
22500
4250
4315
9250
8051
5700
5350
9500
7000
1275
5600
5700
3435
6750
1509
16500
3157
5412
1855
3188
7055
36125
9384
13048
12580
Total
26750
103547
3500
78192
9769
405493
250000176
State of Georgia
STATE HIGHWAY DEPARTMENT
ANALYSIS OF EQUIPMENT AND BUILDING PURCHASES Continued
YEAR ENDED JUNE 30 1941
Description Amount Total
SUMMARY OF EQUIPMENT AND BUILDING PURCHASES
Trucks Purchased
Tractors Purchased
Power Graders Purchased
Graders Purchased
Other Road Machinery Purchased
Office Equipment Purchased
Engineering Equipment Purchased
Laboratory Equipment Purchased
Shop Equipment Purchased
Buildings Purchased
31709614
48863075
15688020
2602050
44045264
3005063
1022150
60500
405493
250000
Total Equipment and Buildings Purchased
147651229State of Georgia
177
DEPARTMENT OF LABOR
ADMINISTRATION
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 2500000 2500000
Budget Balancing Adjustments 831132
Revenues Retained
Earnings Protection Services 165
Transfers Other Spending Units 188 247
Total income receipts 1668680 2499918
CASH BALANCES JULY 1st
Budget Funds 622106 105751
2290786 2605669
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Total expense payments
1925671 1696572
284663 202385
8362 26029
18810 25615
1459
16500
433
2400 27000
500 1500
150
2570
2256756 1983563
34030
622106
2290786 2605669178
State of Georgia
DEPARTMENT OF LABOR
EMPLOYMENT SERVICE
RECEIPTS
1941
1940
INCOME PROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Revenues Retained
Grants from U S Government
Transfers Other Spending Units
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
8437500 7703990
937500
51307752 44854197
391258 1891725
58416494 50666462
586316
668593
57830178 51335055
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Equipment
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
46003973
2799229
996736
1057575
710150
725650
193673
3683050
752708
57504
42309454
2435954
976397
875539
678424
463478
101923
3777533
250459
52210
56980248 51921371
849930 586316
57830178 51335055
State of Georgia
179
DEPARTMENT OF LABOR
UNEMPLOYMENT COMPENSATION BUREAU
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Grants from U S Government
Transfers Other Spending Units
Total income receipts
NONINCOME
Public Trust Funds
Contributions by Employers
Interest from U S Treasury
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
45680066
2693962
654583654
57688687
41331134
329122
42986104 41660256
776113826
49241582
167884 1033488
2343909702 1909848264
099336031 2777897416
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
NONCOST
Public Trust Funds
Unemployment Benefits
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
31022526 29224813
2046803 1974547
836170 1789915
2060424 3588633
1063 178614
1894867 896098
78727 106435
2826102 3487241
79142 43500
1150216 1105284
99240 130780
42095280 42525860
367561609 391293970
1058708 167884
2688620434 2343909702
3099336031 2777897416180
State of Georgia
DEPARTMENT OF LABOR
INDUSTRIAL BOARD
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Fluids
Earnings Protection Services
Budget Balancing Adjustments
Revenues Retained
Earnings Protection Services
Transfers Other Spending Units
Total income receipts
NON INCOME
Private Trust Accounts
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
Private Trust Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
1941
f 9539572
136901
55260
704362
1940
10884774
35920
591446
8753569 10329248
21122
121
254777
121
113730
21122
11702
113730
121
294239
113730
9143198 10737338
7819570 8250101
324090 350706
172863 208873
339539 340178
64605
32411 97206
12783 121774
136350 676750
10117 8835
148221 185182
700 64500
8996644 10368710
State Revenue Collections Unfunded
254777
113730
121
9143198 10737338State of Georgia
181
DEPARTMENT OF LABOR
SUMMARY
This report covers an examination of the financial accounts of the De
partment of Labor for the year ended June 30 1941 and is divided into
divisions as follows the Administration and Factory Inspection Division
Employment Service Unemployment Compensation Bureau and Indus
trial Board
FINANCIAL CONDITION
The Department finished the year in a good financial condition having
an operating surplus of 1369433 as shown by the Current Fund Balance
Sheet in this report This surplus being divided between the divisions of
the Department as follows
Administration and Factory Inspection 34030
Employment Service 758278
Unemployment Compensation Bureau 565423
Industrial Board 11702
1369433
All contributions collected from employers are used to pay unemployed
benefits therefore all funds on hand from this source totaling 26886
20434 are shown as a Reserve 2534826091 of this fund is on deposit
with the United States Treasury Contributions collected from Railroads
are shown separate as Railroads are now exempt from the State law
and this amount is to be refunded or transferred to the Railroad Unem
ployment Insurance Account handled exclusively by the Federal Govern
ment pursuant to the provisions of Section 13c of the Railroad Unem
ployment Insurance Act approved June 25 1938 52 Stat 1094
Agency account balance of 113730 represents cash deposited with the
Industrial Board by the Tallapoosa Cooperage Company in lieu of a surety
bond and is included as a reserve in the balance sheet
OPERATION OF THE DEPARTMENT
The funds for the operation of the Department are supplied from the
following sources Administration and Factory Inspection funds from a182 State of Georgia
DEPARTMENT OF LABOR Continued
SUMMARY Continued
legislative appropriation Employment Service Funds are derived from
the Federal Social Security Board from the Federal WagnerPeyser Fund
and from a legislative appropriation to match the WagnerPeyser Fund
Unemployment Compensation Bureau maintenance fund is supplied by the
Federal Social Security Board and the funds for the operation of the
Industrial Board are supplied by assessments against the employers
electing to come under the provisions of the Workmens Compensation
Act and by miscellaneous earnings
The Department received 89187818 from the Federal Social Security
Board and 7800000 from the WagnerPeyser Fund The legislative ap
propriation was 2500000 to the Administration and Factory Inspection
Division and 7500000 to the Employment Service totaling 10000000
which was subject to a 6 reduction on account of a deficiency in State
revenue The assessment fees allocated to the Industrial Board were 95
39572 making a total from the State of 18938573 which was reduced
1305533 under the new budget law approved in January 1941 which
restricts the funds available for a State Agencys use to the amount
approved on budget thereby preventing the creation of large surpluses
and the freezing of funds to the credit of the Department However the
Employment Service received 937500 from the Emergency Fund to make
up for the reductions in its appropriation in order to match the funds
received from the WagnerPeyser Fund The total received from the
State legislative appropriation and allocated funds after reductions and
adjustments were made was 18571539 Miscellaneous earnings amount
ed to 55260 making a total income of 115614617 for the year which
added to the beginning operating balance of 458451 gave the Depart
ment 116073068 available for operations of which 89774 was trans
ferred to the State Supervisor of Purchases for the Labor Departments
pro rata share of the operating expense of that Department 3699996
to Capitol Square Improvement Committee as office rents and 1954370
was on hand at the end of the year leaving a balance of 110329883
which was expended for operations of the Department for the year ended
June 30 1941
This operating cost of 110328928 was divided between the divisions
of the Department in the main object classifications as followsState of Georgia
183
DEPARTMENT OF LABOR Continued
SUMMARY Continued
Supplies
Communication
Heat Light Waters
Printing
Repairs
Rent
Insurance and Bonds
Equipment
Miscellaneous
Admin Employment Unemployment Indus
Factory Service Compensation trial
Inspection Bureau Board
1925671 46003973 31022526 7819570
284663 2799229 2046803 324090
8362 996736 836170 172863
18810 1057575 2060424 339539
710150 1063
16500 725650 1894867 32411
193673 78727 12783
2400 3683050 2826102 136350
500 79142 10117
150 752708 1150216 148221
57504 99240 700
Totals 2256756
56980248 42095280 8996644
A comparison of the operating expense this period with the previous
period ended June 30 1940 is as follows
Year Ended Year Ended
June 301941 June 30 1940
Administration and Factory Inspection 2256756 1983563
Employment Service 56980248 52131324
Unemployment Compensation Bureau 42095280 43852157
Industrial Board 8996644 10957175
110328928 108924219
CONTRIBUTION AND BENEFIT FUNDS
The Georgia Unemployment Compensation Law approved March 29
1937 created an Unemployed Compensation Fund to be raised by contri
butions from employers of eight or more people in employments covered
by the Act and such other employers of lesser number or in employment
not covered by the Act who may elect to come under its provisions Con
tributions being based on total wages payable to workers in employments
referred to the present rate being two and seventenths 27 per centum
of yearly pay rolls and is payable quarterly These contributions must be
deposited in the Unemployment Trust Fund with the Secretary of the
Treasury of the United States for the sole purpose of paying unemploy
ment benefits Funds to pay these benefits are released from this Unem
ployment Trust fund on requisitions of the Commissioner of Labor184 State of Georgia
DEPARTMENT OF LABOR Continued
SUMMARY Continued
The amount of the contribution paid to the State by an employer is
reported to the Internal Revenue Department of the Federal Government
as the amount of this contribution is deductible from the employers Fed
eral tax levied by the Social Security Board under Title 9 of the Federal
Social Security Act
The net contributions collected this period from employers were 8
95353217 as compared to 776113826 for the previous year ended June
30 1940 Interest on the Unemployment Trust Fund on deposit with the
U S Treasury was 60789007 for the year ended June 30 1941 this item
amounted to 49241582 during the year ended June 30 1940
Under the provisions of the amended Unemployment Compensation
Law as approved March 21 1941 240769563 was transferred to the
Railroad Unemployment Insurance Account from the Unemployment Trust
Fund on deposit with the U S Treasury representing contributions on
hand made by employers as denned by the Railroad Unemployment Insur
ance Act Section 1 a This amount was arrived at by the Federal Social
Security Board by the method as outlined in the amended Act 3100320
representing interest earned on the contribution transferred was also
transferred to the Railroad Unemployment Insurance Account Employ
ers as denned in the Railroad Unemployment Insurance Act Section 1 a
are not required to make contributions to the State Unemployment Com
pensation Fund now and any delinquent amounts collected from such
employers is held as a reserve to be transferred to the Insurance Account
Unemployment benefits paid out during the year ended June 30 1941
amounted to 367561609 as compared to 391293970 paid out during
the previous year ended June 30 1940
The contribution and benefit funds are handled in accounts as prescribed
in the Unemployment Compensation Law and amendments thereto
COMMENTS
The Department of Labor was created by an Act of the General Assem
bly approved March 27 1937 The Industrial Board was created within the
Department of Labor with all of the powers and authority heretofore
vested in the Department of Industrial Relations for the administration
of the Workmens Compensation Act its duties and functions are keptState of Georgia 185
DEPARTMENT OF LABOR Continued
COMMENTS Continued
separate from the Labor Department The Commissioner of Labor is an
exofficio member of the Board but has no vote The report on the Indus
trial Board is included in this report as it is a legal division of the Depart
ment of Labor even though it functions as a separate department
The Administration and Factory Inspection Division has for its function
the administration of the Department of Labor and Factory Inspection as
its name implies
The Employment Service and Unemployment Compensation Bureau Divi
sions were created in the Unemployment Compensation Law approved
March 29 1937 and operated in full cooperation with the Federal Social
Security Board and the greater part of the income for these two divisions
is furnished by the said Board
The Employment Service has for its function the duty of finding jobs
for the unemployed and finding workmen for employers needing employees
This division maintains branch or district offices in the larger cities of
the State
The Unemployment Compensation Bureau administers the unemploy
ment benefits and collects contributions from the employers as outlined
in the Unemployment Compensation Law
The accounts of all divisions included in this report are kept separate
and each section is to be considered as if it were a separate report
The records of all divisions were found to be in good order the respon
sible officials were properly bonded and all information desired was
readily obtainable186
State of Georgia
DEPARTMENT OF LABOR
CURRENT FUND BALANCE SHEET
JUNE 30 1941
ASSETS
CASH ASSETS
Available Cash
Operating Accounts
Agency Accounts
Contributions and Benefit Funds
1954370
113730
2688620434
Advance Deposit
Eastern Air Lines
2690688534
42500
2690731034
LIABILITIES
CASH LIABILITIES
Accounts Payable
RESERVES
Funds for Unemployed Benefits2688506203
Collections from Railroads to be refunded to Railroad
Unemployed Insurance Fund 114231
Agency Account With Industrial Board 113730
627437
2688734164
SURPLUS
For Operations
Administration and Factory Inspection Division 34030
Unemployment Compensation Bureau 565423
Employment Service 758278
Industrial Board 11702
1369433
2690731034State of Georgia 187
DEPARTMENT OF LAW
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 5000000 5000000
Budget Balancing Adjustments 3084569
Revenues Retained
Earnings General Government Services 400
Transfers Other Spending Units 3729 3893
Total income receipts 1911702 4996507
CASH BALANCES JULY 1st
Budget Funds 2342992 961338
4254694 5957845
PAYMENTS
EXPENSE
Personal Services 3450867 2970584
Travel 16555 95636
Supplies Materials 126042 44010
Communication 176677 199193
Publications 193545
Repairs 3680 94954
Rents 1800
Insurance 1750 500
Miscellaneous 37788 37788
Total expense payments 3933128 3442665
OUTLAYS
Equipment 280540 172188
CASH BALANCES JUNE 30th
Budget Funds 41026 2342992
4254694 5957845188 State of Georgia
DEPARTMENT OF LAW
SUMMARY
FINANCIAL CONDITION
This Agency of the State ended the year June 30 1941 in good condi
tion as reflected by a Cash Surplus of 20836 over and above the current
bills payable
INCOME
The appropriation made from the General Funds of the State for the
operations of this Agency is 5000000 per annum This appropriation was
subject to a 6 or 30000 reduction because of deficiency in General
Fund revenue to pay the appropriation in full thus leaving the net appro
priation for the operations of the Law Department 4700000 for the
year
TOTAL AVAILABLE FUNDS
The 4700000 appropriation for the year together with the 2342992
cash on hand to the credit of the Agency at the beginning of the period
made a total amount available for the operations of the Department of
Law 7042992
ADJUSTMENTS IN AVAILABLE FUNDS
The amount necessary for the operations of the Department as approved
on budget was 4258423 thus leaving a surplus of available funds in
the amount of 2784569 This amount was duly transferred to the Special
Emergency Fund as provided by law and utilized for carrying on other
needed functions of the State
From the funds provided on budget for the Department of Law 3729
was transferred to the State Supervisor of Purchases to cover the pro
rata cost of purchases as provided by law thus leaving the net amount
available for expenditure by the Department of Law 4254694 for the
year
EXPENDITURES
The total operating cost of the Department was 3970916 and there
was 109810 expended for library books and publications and 170730
for office furniture and equipment making the total expenditures 42
51456
There was a refund in the period of 37788 from advances for travel
and court costs in prior yearsState of Georgia 189
DEPARTMENT OF LAW Continued
SUMMARY Continued
The items of expenditure for the operations of the Department were
3450867 for Personal Services 126042 for Supplies 176677 for
Telephone Telegraph and Postage 193545 for Publications of Opinions
of the AttorneyGeneral leaving 23785 expended for Travel Repairs
Rents and Insurance
The above expenditures do not include 500000 per annum salary for
each of the Assistant AttorneysGeneral assigned by law to other depart
ments one to the State Highway Department one to the State Revenue
Department and one to the Public Service Commission
It is noted that the number of employees on the pay roll at June 30 1941
is 12 as compared to 14 at June 30 1940 and it is also noted that the total
expenditures for the operations of the Department of 3970916 exclu
sive of the 280540 expended for books and equipment was 566039 in
excess of that for the previous year
Analyzing this increase we find a 480283 increase in Personal Ser
vices which is caused by the employment of an Investigator at 94000
for three months of the period a Compiler of opinions at 50000 for the
period and the assumption of salaries heretofore paid by other departments
for the Law Clerk and Stenographer There was a reduction in Travel
Expense of 79081 leaving only 16555 expended for the period under
review There was an increase in Supplies purchased of 82032 the most
of which can be safely attributed to work performed during the session of
Legislature There was a reduction in Telephone Telegraph and Postage
expenditures in the amount of 22516 There was 193545 expended for
the publication of opinions for which there was no similar item for the
previous period and there was a reduction of all other items of expenditure
of 88224
COMMENTS
All expenditures made by this Department for the period under review
were within that provided by law190
State of Georgia
STATE LIBRARY
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Revenues Retained
Earnings General Government Services
Transfers Other Spending Units
Total income receipts
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
3000000 3000000
959710 187500
378240 426685
16064 9317
2402466 3229868
43400 6540
769847
521632
6540
3215713 3751500
PAYMENTS
EXPENSE
Personal Services 1134056 1176855
Supplies Materials 38188 17792
Communication 24037 15900
Publications 8973
Repairs 3326 3725
Insurance 500
Equipment 5815
Miscellaneous 11671
Total expense payments 1200107 1240731
OUTLAYS
Equipment 1639601 1740922
CASH BALANCES JUNE 30th
Budget Funds 332605 769847
State Revenue Collections Unfunded 43400
3215713 3751500
State of Georgia
191
STATE LIBRARY
SUMMARY
FINANCIAL CONDITION
The State Library ended the year in good condition with a surplus of
cash in the amount of 23831 on hand in excess of the accounts in process
of payment at the end of the year amounting to 40620 for books and
11745 for other items and a reserve of 256409 for the purpose of
paying for the printing and distribution of State Court Reports
REVENUE COLLECTIONS
This Agency collected during the period under review 513000 as
Notary Commissioning Fees 34550 as Certificating Fees and 26255
from miscellaneous sales making a total revenue collected for the year
of 573805
DISPOSITION OF REVENUE RECEIPTS
152165 of the above revenue collections was duly transmitted to the
General Fund of the State Treasury 378240 was retained by the agency
under former provision of law which allowed the State Librarian to retain
the Notary Fees as part of her compensation and 43400 was on hand
for payment into the Treasury General Fund By Act approved March 27
1941 the salary of the State Librarian was fixed at 300000 annually in
stead of 180000 plus fees from Notary Commissioning These fees now
are being paid into the General Fund of the State Treasury
INCOME FROM THE APPROPRIATION
For the maintenance and operation of the State Library there was
appropriated by Act of General Assembly 1750000 which after reduc
tion of 6 or the amount of 105000 because of deficiency in General
Fund receipts there was a net appropriation to the agency of 1645000
which together with the 757188 cash on hand at the beginning of the
period and the 378240 revenue collections retained by the Agency made
the total amount available for operating expense of the State Library
2780428
BUDGET ADJUSTMENT OF AVAILABLE FUNDS
Because of the above available funds being in excess of approved bud
gets by the amount of 858055 this amount was duly transferred to the
special Emergency Fund as provided by law to be utilized to the best ad
vantage of the State There was also transferred from available funds the192 State of Georgia
STATE LIBRARY Continued
SUMMARY Continued
amount of 6304 to the State Supervisor of Purchases for the pro rata
cost of purchases incident to the operations of the State Library thus
leaving the net amount of the appropriation available to the Library at
1916069
DISPOSITION OF AVAILABLE FUNDS
Of the 1916069 1839873 was expended for the operations of the
Library of which 1134056 was for personal services 603672 for
books and publications 36094 for equipment leaving a balance of 66051
expended for all other items of expense of the State Library The balance
of the available funds was reflected in the cash on hand amounting to
76196
The amount of expenditures this past year for the operations of the
Library of 1839873 was 157180 in excess of the 1682693 expendi
tures for the previous fiscal year However 195126 was reflected in an
increase in the purchase of books and publications thereby necessitating a
reduction in other operating cost of the State Library of 37946
COURT REPORTS
There is an item of cost of Government handled by the State Library
for the benefit of the State Supreme Court and Court of Appeals which
is the publication of Court Reports
The General Fund Appropriation for this purpose is 1250000 per
annum upon which there was enforced a reduction of 6 or 75000 be
cause of deficiency in General Fund Revenue leaving the net appropriation
1175000 This amount together with the 78345 transfer from the
special Emergency Fund and the 12659 cash on hand at the beginning
of the period made available the amount of 1266004 to cover the cost of
the publication of the Court Reports
During the period under review there was transferred from the avail
able fund 9760 to the Supervisor of Purchases for the pro rata cost of
the office and 999835 was expended for publication of the reports leav
ing a balance on hand as of June 30 1941 of 256409
This expenditure of 999835 compared with 1298960 expended for
the previous fiscal year1
State of Georgia
193
STATE LIBRARY Continued
COMMENTS
By Act approved March 27 1941 the salary of the State Librarian was
fixed at 300000 annually instead of the 180000 plus fees from Notary
Commissioning
The salaries of the two assistant librarians fixed by law at 150000 and
120000 are supplemented by clerical aid to the Notary Commissioning
Officer bringing a total compensation of the two assistants to 180000
per annum each
The State Librarian is bonded and the records of the office are in ex
cellent condition194
State of Georgia
STATE LIBRARY COMMISSION
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Transfers Other Spending Units
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
1941
1940
1750000 1750000
691401 257500
5248 4432
1053351 1488068
392407
88730
1445758 1576798
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Miscellaneous
Total expense payments
OUTLAYS
Equipment
CASH BALANCES JUNE 30th
Budget Funds
f 665000 649200
22920 5230
70516 43385
38706 28982 1500
2000 9305
250 250 8530
799392 746382
646142
224
438009
392407
1445758 1576798State of Georgia
195
LIBRARY COMMISSION
SUMMARY
CONDITION
The State Library Commission ended the year June 30 1941 in its
usual good financial condition as reflected by cash on hand of 224 with
no obligations reported
INCOME
This Department is supported by the General Fund Appropriation of
1750000 from which there was deducted 105000 because of a deficiency
in General Fund Revenue and from which 586401 was contributed to
the Special Budget Balancing Fund this being the amount available in
excess of the Budget Approval for the period There was an additional
amount of 5248 of these available funds transferred to the Supervisor of
Purchases Office as this Agencys pro rata part of the cost of purchases
Thus the net income of the State Library Commission after deduction was
1053351 for the year Adding the 392407 cash on hand at the begin
ning of the period made 1445758 available for expenditure for the
years operations
OPERATING COSTS
The expense of operating the Library Commission was 799392 for
the year of which 665000 was for personal services as detailed in the
report
In addition to the operating cost there was 91434 expended for equip
ment for the offices in which the Library Commission is located the larg
est item being 54377 for steel shelving used for the proper care of the
books
The number of books and publications of the Library were increased by
3674 volumes during the year at a cost of 554708
The total expenditures by the Department for the year including all
items set out above was 1445534
COMMENTS
It is the function of this unit to supply rural communities or schools
with traveling libraries and it is reported that a total of 52112 volumes
were sent out to fill 11533 requests the circulation of these books reach
ing 352918 persons The number of volumes on hand at June 30 1941
available for circulation was 27063
All expenditures were found to be within limitations fixed for expen
diture of States funds by law
The records of this Department were found neat and accurate
Miss Beverly Wheatcroft Executive Secretary of the Commission is
bonded for 100000 by the American Employers196
State of Georgia
MILITARY DEPARTMENT
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Transfers Other Spending Units
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
8500000 8500000
1859751
1812854 6053
4827395 8493947
4091370 4576151
8918765 13070098
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Grants to National Guard Organizations
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
CASH BALANCES JUNE 30th
Budget Funds
3426818 3946944
312122
397096
213695
275015
15553
72951
8060
29783
1726940
320330
36236
1244364
839802
563814
342314
190579
195723
7139
55449
25977
9050
2132151
160882
356913
6834599 7986935
991793
4091370
8918765 13070098State of Georgia
197
MILITARY DEPARTMENT
SUMMARY
FINANCIAL CONDITION
The financial condition of this State Agency is excellent as reflected by
the Balance Sheet as of June 30 1941 which shows a Current Operating
Surplus of 642482 after provision for payment of all items of indebted
ness as reported
AVAILABLE FUNDS
This agency is supported by a State General Fund Appropriation made
by the General Assembly of Georgia for the annual operation of the
agency This appropriation was 8500000 per annum and same was
subject to a 6 reduction because of deficiency in General Fund Revenue
amounting to 510000 thus leaving the appropriation for the agency
7990000 for the year
Adding the 4091317 cash on hand at the beginning of the period to
the appropriation available for the period made a total of 12081370
available to the agency from which there was 1805086 set aside for
work of State Defense Corps and duly transferred to this division under
order of the Governor There was also 7768 transferred to the State
Supervisor of Purchases Office to cover the pro rata cost of the purchases
required by the Department thus leaving net funds available to the
Agency of 10268516
BUDGET ADJUSTMENTS IN AVAILABLE FUNDS
There was available to this agency 1349751 in excess of the Budget
Approval for the period and this amount was duly transferred to the
Special Emergency Fund as provided by law
OPERATING EXPENSE
An outstanding feature in expense payments is reflected in the following
statement which shows payment for operation of 5022879 for the six
and onehalf months period from July 1 1940 to January 14 1941 and
3056084 for the five and onehalf months period from January 15 1941
to June 30 1941 and of this reduction between two periods 1489664 or
seventyfive per cent was in payments for personal services198
State of Georgia
MILITARY DEPARTMENT Continued
SUMMARY Continued
711940 1151941 711940
To To To
1141941 6301941 6301941
Personal Services 2458256 968562 3426818
Travel Expense 253007 59115 312122
Supplies and Materials 278308 118788 397096
Equipment 36604 283726 320330
Allotments to National
Guard Organizations 687700 1039240 1726940
National Guard Camp at
Toccoa Ga 853516 320859 1174375
Other Payments 455488 265794 721282
Totals5022879 3056084 8078963
Expense payments by object of expenditure for maintenance and opera
tion of the Department in the period amounted to 8078963 of which
3426818 was for Personal Services 312122 for Travel Expense 3
97096 for Supplies and Materials 320330 for Equipment 1726940 for
Allotments to National Guard Organizations 1174375 for Construction
of National Guard Camp at Toccoa and the balance of 721282 for Com
munication Services Lights and Water Repairs and Other Expenses
Included in expense payments in the year ended June 30 1941 was the
amount of 564382 for martial law services In addition 928156 was
expended in previous fiscal year for the same purpose making a grand
total of 1492538 for martial law in connection with the following
activities
711939 711940 711939
To To To
6301940 6301941 6301941
Albany Tornado 308281 4281 312562
Feb 10 1940
Highway Department 619875 155528 775403
Dec 18 1939
AuditoriumArmory Fire 404573 404573
Nov 12 1940
Totals 928156 564382 1492538State of Georgia
199
MILITARY DEPARTMENT Continued
SUMMARY Continued
There has been expended on the National Guard Camp at Toccoa Geor
gia a total of 1409405 of which 235130 was expended in the fiscal
year ended June 30 1940 and 1174375 in the fiscal year ended June 30
1941
The Federal Government is participating in the construction of this
camp with Federal National Guard funds and WPA but these operations
are not reflected in this report
COMPARISON OF COSTS
Total Government Cost Payments in the year ended June 30 1941 were
8078963 as compared with 8978728 in the previous fiscal year ended
June 30 1940 a net decrease of 899765 Of this reduction in cost pay
ments 520126 was in payments for personal services On June 30 1941
the Department had ten full time permanent officers and employees on
the payroll as compared with eighteen on June 30 1940
COMMENTS
The following surety bonds were in force in the period from July 1
1940 to June 30 1941 covering the officers named for their respective
terms of office
Stoddard John E Adjutant General
July 1 1940 to Sept 30 1940
Hartford Accident Indemnity Company1000000
Williamson Marion Adjutant General
October 1 1940 to Jan 14 1941
National Surety Corporation 1000000
Hawkins Sion B Adjutant General
January 14 1941 to June 30 1941
Maryland Casualty Company 1000000200
State of Georgia
STATE MILITARY DEPARTMENT
ALLOTMENTS TO NATIONAL GUARD ORGANIZATIONS
YEAR ENDED JUNE 30 1941
STATE DETACHMENT
Headquarters
30th DIVISION
Headquarters 45000
Headquarters Detachment 7900
Hdq Detach Special Troops 2240
Medical Dept Detach 4760
Headquarters Company 15960
Military Police Co 14540
55th FIELD ARTILLERY BRIGADE
Hdq Battery
Headquarters
59th INFANTRY BRIGADE
Headquarters Co
74th FIELD ARTILLERY BRIGADE
Hdq Battery
101st SEPARATE BN CAC
Battery A
Battery B
Battery C
Battery D
Medical Dept Detachment
Headquarters
Hdq Battery
105th MEDICAL REGIMENT
Co H
105th QUARTERMASTER REGIMENT
Division Platoon
Hdq Co
108th CAVALRY
Headquarters
Medical Dept Det 7st Sqd
Machine Gun Troop
Hdq 1st Sqd
Troop A
Troop B
11120
3000
11700
11700
11700
11700
1980
15000
7560
1000
800
6400
1000
6400
6400
3380
90400
14120
10060
8820
71340
18340
2240
22000State of Georgia
201
STATE MILITARY DEPARTMENT
ALLOTMENTS TO NATIONAL GUARD ORGANIZATIONS
YEAR ENDED JUNE 30 1941
118th FIELD ARTILLERY
Headquarters
Regimental Hdq Btry
Band
Hdq Bty Combat Train 1st Bn
Battery B
Battery D
Battery F
Hdq Bty Combat Train 2nd Bn
Battery A
Battery C
Battery E
Medical Dept Detachment
121st INFANTRY
Headquarters
Regimental Hq Co
AntiTank Platoon
Band
Service Co
Hdq Detachment 1st Bn
Company A
Company B
Company C
Company D
Hdq Detachment 2nd Bn
Company E
Company F
Company G
Company H
Hdq Detachment 3rd Bn
Company I
Company K
Company L
Company M
45000
20660
7840
13760
20900
20900
20900
13760
20900
20900
20900
7060
233480
Medical Dept Detachment
45000
20000
11200
7300
17080
5300
21880
21880
22060
21160
5300
21880
21880
21880
21160
5300
21880
22240
21880
21160
9980
387400202
State of Georgia
STATE MILITARY DEPARTMENT
ALLOTMENTS TO NATIONAL GUARD ORGANIZATIONS
YEAR ENDED JUNE 30 1941
128th OBSERVATION SQUADRON
Headquarters
179th FIELD ARTILLERY
Headquarters
Regimental Hq Btry
Band
Hdq Btry 1st Bn
Service Btry 1st Bn
AntiTank Battery 1st Bn
Battery A
Battery B
Battery C
Hdq Btry 2nd Bn
Service Btry 2nd Bn
Battery D
Battery E
Battery F
Medical Dept Detachment
Hdq Btry Combat Train 3rd Bn
AntiTank Btry 2nd Bn
193rd TANK BATTALION
Company A
214th COAST ARTILLERY
Headquarters Btry
Band
Hdq Btry Combat Train 1st Bn
Battery A
Battery B
Battery C
Battery D
Hdq Btry Combat Train 2nd Bn
Battery E
Battery F
Battery G
Battery H
Medical Dept Detachment
Headquarters
Hdq 2nd Bn AA
10600
45000
16300
4500
18040
8480
11160
18280
18280
18280
18040
8480
18280
18280
18280
8740
4000
11160
18480
7640
10080
37740
126940
26940
26940
8100
26580
27480
27480
20880
8920
45000
150000
263580
21980
569200
Total
1726940State of Georgia
203
MILITARY DEPARTMENT
STATE DEFENSE CORPS
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
1805086
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Insurance
Miscellaneous
Total Expense Payments
CASH BALANCE JUNE 30th
Budget Funds
122550
21794
6550
11652
675
35100
198321
1606765
1805086
From Audit Report by Osborn Stribling Certified Public Accountants
Not operating in 1940204
State of Georgia
STATE DEFENSE CORPS
We submit herewith our report consisting of a Statement of Receipts
and Payments and a Detail of Personal Service and Expenses for the
period from April 24 1941 to June 30 1941
Receipts amounting to 1805086 represent funds transferred from the
Military Department
Payments totaling 198321 are detailed in Exhibit A
The balance at June 30 1941 1606765 represents the amount on
demand deposit with the Trust Company of Georgia Atlanta Georgia and
was verified by direct communication
From Audit Report Osborn and Stribling Certified Public AccountantsState of Georgia
205
MILK CONTROL BOARD
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Earnings Development Services 5018203 5007685
Budget Balancing Adjustments 278030 112856
Revenues Retained
Earnings Development Services 6150
Transfers Other Spending Units 455 877
Total income receipts 4739718 4900102
NONINCOME
State Revenue Collections Unfunded 40800 48463
CASH BALANCES JULY 1st
Budget Funds 148756 241208
State Revenue Collections Unfunded 80700 32237
5009974 5222010
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
3248366
1306631
25094
145005
34554
1545
63400
18267
18266
4383
3197616
1343448
36991
152905
5550
26129
1750
138300
16138
53914
19813
Total expense payments 4865511 4992554
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
22963
121500
148756
80700
5009974 5222010206
State of Georgia
MILK CONTROL BOARD
SUMMARY
FINANCIAL CONDITION
The financial condition of this State Agency is reflected by the Balance
Sheet as of June 30 1941 which shows an operating Surplus of 33313
with all accounts paid at the close of the period
INCOME
Under the law creating this department it receives its support from
Milk Control Fees
The amount of the income for the year ended June 30 1941 was 52
94907 of which 1211216 was from Milk Producers 1135592 from
Milk Distributors 950928 from Milk Stores 1882511 from Milk Pro
ducersDistributors 33960 from Penalties and 80700 fees collected in
prior period but not funded until current period
DISPOSITION OF INCOME
In determining the availability of the above collections for use of ex
pense of the Milk Control Board the following items are deducted as pro
vided by law
155204 was allocated to the State General Fund as required by law
278030 was deducted for Budget Balancing transfers
121500 was fees collected in period but not funded at the end of
the year but which will be shown in the next years income
455 was transferred to the Office of the Supervisor of Pur
chases for prorata cost of purchases
The net income available for operations after the above deductions was
4739718 which together with the cash balance on hand at the beginning
of the period of 148756 made the total available funds for the operation
of this Agency for the year 4888474
EXPENDITURES
The total Governmental Cost payments for the year under examination
were 4865511 of which 3248366 was for Personal Services 1306631
for Travel Expense 25094 for Supplies 145005 for CommunicationState of Georgia
207
MILK CONTROL BOARD Continued
SUMMARY Continued
18267 for Insurance and Bonding 34554 for Printing 1545 for Re
pairs 63400 for Rents 18266 for Equipment and 4383 for Miscel
laneous items
The number of officials and employees on the payroll at June 30 1941
is 25 as compared to 24 at the same date the previous year
Expenditures for the year under review were 4865511 as compared to
4992554 for the previous year a reduction of 127043 notwithstanding
increased activities
COMMENTS
All expenditures were supported by proper vouchers and were within
the limitations fixed for the expenditures of State Funds by law
Bond of Mr C G Duncan Director is written for 1000000 by the
National Surety Company
The records of this Board are in good condition properly reflecting all
financial transactions208
State of Georgia
DEPARTMENT OF NATURAL RESOURCES
COMMISSIONERS OFFICE
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 691229 414729
CASH BALANCES JULY 1st
Budget Funds
794
692023
25830
440559
PAYMENTS
EXPENSE
Personal Services 594502
Travel 86215
Supplies
Communication 1420
Repairs
Insurance
Miscellaneous
CASH BALANCES JUNE 30th
Budget Funds
Total expense payments 682137
9886
692023
387742
21355
9692
16549
500
500
3427
439765
794
440559State of Georgia
209
DEPARTMENT OF NATURAL RESOURCES
COMMISSIONERS OFFICE
SUMMARY
This unit of the state government ended the year June 30 1941 in a
solvent condition with 9886 on hand with no liabilities reported
INCOME
This the Commissioners office of the Department of Natural Resources
is supported under provision of law by assessments on each of the Divi
sions of the Department
For the year just closed the assessment received for the support of the
Commissioners Office was 183995 from the Forestry Division 72376
from the Mines Mining and Geology Division 72376 from the Parks
Division and 362482 from the Wild Life Division making a total assess
ment of 691229 which together with the 794 cash on hand at the
beginning of the period made a total available for the expense of this
Division of 692023
EXPENDITURES
The Commissioners office as now constituted is composed of the Com
missioner of the Department of Natural Resources a secretary and a
part time public relations representative
The expense of this office for the past year was 682137 of which
594502 was for salaries 86215 for travel expense and 1420 for com
munication services The travel expense of former Commissioner Elliott
was paid by the Division of Wild Life
COMMENTS
The Department of Natural Resources created by Acts of the 1937 Gen
eral Assembly has four Divisions namely Forestry Mines Mining and
Geology Parks and Wild Life which are under control of the Commis
sioner of Natural Resources Inasmuch as these Divisions have not been
integrated but are operating as individual units we are making a separate
report of the financial operations of each
The Commissioner of Natural Resources is acting in a dual capacity as
Commissioner and also as Director of the Wild Life Division This action
saves the 400000 per annum salary of the Director of Wild Life to
gether with some travel expense
All expenditures made by this office were found to be within the limi
tations fixed by law for the expenditure of State funds
The Honorable Zack D Cravey has complied with the law in requiring
the filing of a bond in the amount of 1000000 and same is written by the
Western Indemnity Company210
State of Georgia
DEPARTMENT OF NATURAL RESOURCES
DIVISION OF FORESTRY
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 9530000 9530000
Budget Balancing Adjustments 6827899 1520500
Retained Revenues
Grants from U S Government 8276899 8211872
Earnings Development Services 8460389 8519090
Transfers Other Spending Units 1229831 1099033
Total income receipts 18209558 23641429
CASH BALANCES JULY 1st
Budget Funds 6649458 2442007
24859016 26083436
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Grants to Timber Protective Org
Equipment
Miscellaneous
11641829
1754503
3013593
340139
93213
158635
390778
30816
75760
3058113
1468734
34797
8757996
1420442
2994687
333653
72327
115614
327232
32082
59189
2500
2940851
2149502
72155
Total expense payments
22060910 19278230
OUTLAYS
Lands and Improvements
CASH BALANCES JUNE 30th
Budget Funds
470049
2328057
155748
6649458
24859016 26083436State of Georgia
211
DEPARTMENT OF NATURAL RESOURCES
FORESTRY DIVISION
SUMMARY
FINANCIAL CONDITION
The financial condition of this State Agency is excellent as reflected by
the Balance Sheet as of June 30 1941 which shows an operating surplus
of 1541110 after providing for Accounts Payable and a reserve for
funds held to the credit of various County Protective Units in the amount
of 514638
INCOME
The Division of Forestry of the Department of Natural Resources de
rives its support from State General Fund Appropriation with aid from
the Federal Government and outside income received from Nursery sales
Plowing charges for Fire Gaps etc The total funds available for the
operations of this Agency for the year ended June 30 1941 were 248
59016 of which 8276899 were receipts from the Federal Government
in the period 4829182 were Assessments on County Protective Units
collected under the provision of law whereby the Federal and State Gov
ernments are authorized through the Division of Forestry to cooperate
financially with the several counties in the State in Fire Control work
5103477 is derived from General Fund Appropriation and other State
sources and 6649458 was the balance of cash on hand at the beginning
of the period
STATE APPROPRIATION
The State General Fund Appropriation for the operation of this Agency
was 9530000 for the year on which there was a mandatory reduction of
6 or 571800 because of a deficiency in General Fund Revenue thus
leaving Net General Fund Appropriation of 8958200 available to the
Agency subject to Budget approval
INCOME FROM OTHER STATE SOURCES
The Division received from sales of forestry stocks 2764384 which in
the most part was pine seedlings for reforestation purposes 724488
was received from charges made for tractor plowing of fire gaps 30410
was received from the earnings of the Baxley Demonstration Forest
76315 was received from Camping Permits Rents Sales etc from the
Coastal Flatwoods Land Area and 35610 was received from Miscellaneous212
State of Georgia
DEPARTMENT OF NATURAL RESOURCES
FORESTRY DIVISION Continued
SUMMARY Continued
Sales by the Department making the total amount received from other
State sources 3631207
NET FUNDS AVAILABLE FROM STATE APPROPRIATION
AND OTHER STATE SOURCES
The net appropriation of 8958200 set out above together with the
3631207 income from other State sources as enumerated making a total
of 12589407 State income for the period was subject to the following
reductions in determining the net State funds available for the operations
of the Forestry Division
1000000 of the Appropriation funds was specifically set aside by law
for the use of the Herty Foundation and said amount was duly trans
ferred to them 183995 was transferred to the Commissioners Office as
provided by law as the pro rata part of the operations of the Office of the
Commissioner of Natural Resources and 45836 was transferred to the
Office of Supervisor of Purchases as the pro rata part of the cost of pur
chases Because of available funds being in excess of the amount approved
for expenditure on budget 6256099 of the State funds was transferred
to the Special Emergency fund for the use of other agencies of the State
Government thus leaving for the use and operations of the Forestry
Division for the year 5103477 from all State sources as referred to in
the Income paragraph of this Summary
DISPOSITION OF FUNDS
From the 24859016 funds available an amount of 22530959 was
expended for the period the balance of 2328057 being held in cash as
reflected in the Balance Sheet
Of the expenditures 3058113 was paid to the Timber Protective
Organizations as detailed in this report 1468734 was expended for
equipment the most of which was Fire Prevention and Protection Equip
ment and Nursery Equipment 470049 shown as Outlay Payments rep
resents the cost of constructing two buildings at Herty Nursery Albany
Georgia a Ranger Depot at Flowery Branch Nursery and the purchase
of 17 acres of land in Jenkins County
The other expenditures totaling 17534063 made by the Department
covered the cost of the various activities of the Department in controlling
forest fires aiding in the development of new forest areas by encouraging
the planting of nursery stocks and furnishing same at a very low cost
The larger items of expense included are 11641829 for Personal Ser
vices and 1754503 for Travel Expense The other items of expense are
3013593 for Supplies 340139 for Telephone Telegraph and PostageState of Georgia
213
DEPARTMENT OF NATURAL RESOURCES
FORESTRY DIVISION Continued
SUMMARY Continued
93213 for Heat Light Power and Water 158635 for Printing 3
90778 for Repairs 30816 for Rents 75760 for Insurance and 34797
for such items as Freight Express Subscriptions Laundry License
tags etc
It is noted that the expenditures for the 6y2 months period July 1
1940 to January 14 1941 totaled 12182909 and for the 5y2 months
period January 15 1941 to June 30 1941 the amount expended totaled
10348050
COMMENTS
It is suggested that in order to have the information available to
present a clearer picture of the financial operations of the Division of
Forestry that this Agency install immediately Ledger Accounts from
which the cost of the various activities of the Department can be readily
ascertained
It is believed that this Agency would be doing itself a great favor in
acquainting the public with its operations if it could readily set out the
cost of operating the Office the Nurseries the Plowing Fire Control or
Prevention Work etc
We feel that we must assume our part of the responsibility for not
having had this done in the past however with the continued cooperation
of the Forestry Division it is believed that these records can be established
and will prove of considerable benefit to the cause of Natural Resources
All expenditures were supported by proper vouchers and were within
the limitations fixed for State funds by law
Mr Walter A Dyal present Director has complied with the law in
furnishing a bond in the amount of 1000000 same being written by
the Western Indemnity Company
Grants to Timber Protective Organizations
Year Ended June 30 1941
Bartow 133744
Charlton 343124
Cherokee 151407
Consolidated 559260
Ellijay 99917
Georgia Coastal Plains 253081
Ogeechee 314752
Suwanee 741602
Wayne 461226
3058113214
State of Georgia
DEPARTMENT OF NATURAL RESOURCES
DIVISION OF HERTY FOUNDATION
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Donations
Transfers Other Spending Units
Total income receipts
1559000
1000000
2515723
1000000
2559000 3515723
NONINCOME
Loans Payable
CASH BALANCES JULY 1st
Budget Funds
950000
683073 19672
3242073 4446051
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Interest
Equipment
Miscellaneous
910353 1480083
34408 75311
267316 252636
33199 58362
573660 242957
30000 481
51011 17774
604642 604642
34904 39785
12407
19670 20000
8753 8540
Total expense payments 2550410 2812978
NONCOST
Loans Payable
CASH BALANCES JUNE 30th
Budget Funds
200000
491663
950000
683073
3242073 4446051State of Georgia
215
DEPARTMENT OF NATURAL RESOURCES
HERTY FOUNDATION
SUMMARY
CURRENT CONDITION
The financial condition of the Herty Foundation is good as reflected by
the Balance Sheet on June 30 1941 showing an operating surplus of
289982
INCOME
The Foundation received 1000000 appropriated by the State through
the Forestry Division Other incomes were gifts in cash of 596800 and
gifts in kind of 962200 making a total income for the period of
2559000
The income for the previous period was 3515723 or 956723 more
than during the period under examination The current period shows
456723 less from donations and 500000 less from grants from the
State of South Carolina
The reduction in income has curtailed the operations of the Foundation
to a large extent at a time experiments with wood pulp products and
plastics should be of great importance to defense
EXPENDITURES
Total governmental cost payments for the period amount to 2550410
and loans payable retired were 200000
Of the governmental cost payments 910353 was for personal services
34408 for travel expense 267316 for supplies and materials 33199
for communication services 573660 for heat light power and water
51011 for repairs 604642 for rents 30000 for publicity in the Macon
Telegraph Inaugural Edition 34904 for insurance and bonding 19670
for equipment and miscellaneous a credit of 8753
The Herty Foundation does experimental work to devise methods to
improve products manufactured from wood pulp and to create new uses
for it
Both manufacturers and timber owners benefit by the findings
No orders from the State Purchasing Department were presented A
large part of the supplies materials and equipment are donated in kind
as shown in the receipts and most of the rest carry discounts because of
the experimental nature which the Purchasing Department could not ob
tain in the open market
Mr Elliot Reed Treasurer is bonded by the U S F and G for
1000000maaKamHuuaaoBsimssammKammsBKmamammBtm
216 State of Georgia
DEPARTMENT OF NATURAL RESOURCES
DIVISION OF MINES AND GEOLOGY
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 6000000 6667665
Budget Balancing Adjustments 4931306 200000
Revenues Retained
Earnings Development Services 11205
Transfers Other Spending Units 80869 570604
Total income receipts 999030 7038269
CASH BALANCES JULY 1st
Budget Funds 3781928 829605
4780958 7867874
PAYMENTS
EXPENSE
Personal Services 3370565 2769872
Travel 300098 260886
Supplies Materials 419192 240624
Communication 70674 55462
Heat Light Power Water 90977 64222
Publications 51421 260596
Repairs 15867 22860
Rents 177675 177900
Insurance 3341 2500
Equipment 166530 213781
Miscellaneous 18441 17243
Total expense payments 4684781 4085946
CASH BALANCES JUNE 30th
Budget Funds 96177 3781928
4780958 7867874State of Georgia
217
DEPARTMENT OF NATURAL RESOURCES
MINES DIVISION
SUMMARY
FINANCIAL CONDITION
The financial position of this Agency as of June 30 1941 is good as
reflected by the Balance Sheet which shows the surplus of 69177 above
the funds necessary to liquidate the indebtedness
INCOME
This Division of the Department of Natural Resources which handles
such activities as pertain to Mines Mining and Geology is supported by a
General Fund Appropriation from the State Treasury
The appropriation for the fiscal year just closed was 6000000 upon
which there was enforced a reduction of 360000 being a pro rata reduc
tion because of the deficiency in the General Fund Revenue This appro
priation after reduction was 5640000 which together with the 11205
received from the sale of maps and the 3781928 cash on hand at the
beginning of the period made gross funds available for operations in the
amount of 9433133 Under the provision of law which provides that any
funds available to an agency in excess of the amount approved on budget
4571306 of this Agencys funds were transferred to the Special Emer
gency Fund for other uses of the State Government thus leaving 48
61827 as the amount of funds available to the Agency as approved on
budgets
From the funds of this Agency there was also transferred to the Com
missioners office as pro rata part of the expenses of same 72376 and
there was transferred to the State Supervisor of Purchases 8493 as the
pro rata cost of the purchases made for the Division of Mines Mining
and Geology
With the above deductions the net amount available for expenditure for
the period was 4780958
EXPENDITURES
The expenditures made by this Agency total 4684781 of which 16
47267 was disbursed to the United States Treasury to reimburse the
States part of the cost of the stream gaging and water resources investi
gation carried on in conjunction with the Federal Government whereby
they expend an amount equal to at least twice that reimbursed by the
State 1618233 of the amount reimbursed to the Federal Government
falls in the category of Personal Services 29034 in that of Travel
ExpensebibbbmHHBHmHHbHHI

218 Stfaie o Georgia
DEPARTMENT OF NATURAL RESOURCES
MINES DIVISION Continued
SUMMARY Continued
There was expended by this Division 240977 for Heat Light Power
and Water and for Rent of Building to house the personnel of several
Works Progress Administration Projects also the Statistical Division of
the United States Department of Labor
After deducting the two special activities of the Department above set
out there remains 2796537 of the expenditures which covered the work
of the department in connection with analysis of various mineral deposits
establishing museum exhibit promoting new industries for use of Georgia
mineral resources and other activities which fall in the category of Mines
Mining and Geology The expenditures for the regular operations of the
department were 1752332 for Personal Services and 271064 for Travel
Expense There was also expended 419192 for Supplies and Materials
of which 200171 was for Shop and Building Supplies used in extending
the museum laboratory and experimental work 70600 was expended
for Telephone Telegraph and Postage 51421 was expended for Printing
and Binding 15867 was expended for Repairs to Furniture Trucks etc
27675 was for Equipment Rentals 3341 was for Insurance 18441
was for Freight Express Drayage Subscriptions and Dues and 166530
was expended for Equipment 10018 for Library Books and Publications
42985 for Furniture and Fixtures 54878 for one onehalfton Chevrolet
Truck and 58649 for laboratory and shop equipment
COMMENTS
All expenditures covered in this report were found to be within the lim
itations fixed by law for the expenditure of State funds and all appear to
have been spent for the function set out above Captain Garland Peyton
has complied with the law of filing a surety bond in the amount of 10
00000 the bond being written by the Maryland Casualty CompanyState of Georgia
219
DEPARTMENT OF NATURAL RESOURCES
DIVISION OF PARKS
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Revenues Retained
Donations
Earnings Recreational Services
Transfers Other Spending Units
5400000
1487856
62616
2089318
91554
Total income receipts 5972524
CASH BALANCES JULY 1st
Budget Funds 1317740
5000000
26879
1787741
5411
6820031
1051149
7290264 7871180
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Supplies Material
Contracts
Equipment
Total outlay payments
CASH BALANCES JUNE 30th
Budget Funds
2743068 2864318
209018 312639
1134312 1019445
103767 136311
193591 102554
133783 66771
63801 65788
900 500
5000 6668
183196 88527
52287 69477
4822723 4732998
1080415
554225
168720
664181
1417218
75641
327583
1803360 1820442
1317740
7290264 7871180w
220 State of Georgia
DEPARTMENT OF NATURAL RESOURCES
PARKS DIVISION
SUMMARY
FINANCIAL CONDITION
The financial condition of this State Agency is good as reflected in the
Balance Sheet as of June 30 1941 showing an Operating Surplus of
493581
INCOME
This the Parks Division of the Natural Resources Department has
available funds for expenditures for the year of 5320639 exclusive of
the gross receipts from operations of the State Parks in the amount of
1969625 The disposition of these Park receipts will be discussed in a
later paragraph in connection with the operations of the Parks
SOURCE OF AVAILABLE FUNDS
The General Assembly of Georgia made an appropriation to this Agency
of 5000000 for its operations which was reduced by 6 or 300000 be
cause of a deficiency in General Fund revenue Also there was a necessary
reduction of 787856 in the appropriation same being transferred to a
Special Emergency Fund because of the funds available being in excess of
the expenditures approved on Budget 72376 was transferred to the
Commissioners Office of the Department of Natural Resources to cover
the assessment made on this Division for its pro rata part of the expense
of the Commissioners Office as provided by law and 19178 was trans
ferred to the Office of Supervisor of Purchases to cover the pro rata share
of purchase costs as provided by law thus leaving the net General Fund
Appropriation for the operations of this Agency at 3820590
To this appropriation from the State is added 80593 receipts from the
Capitol Concession the 62616 donations from Union County for the pur
chase of land the 39000 from the sale of Historical Markers the 100
receipts from the sale of Water Mill Rights at Indian Springs Park and
the 1317740 cash on hand at the beginning of the period
The above items aggregate the 5320639 stated as being the amount
available for expenditures in a previous paragraph
DISTRIBUTION OF AVAILABLE FUNDS
For the period under review 1341139 was expended for the operations
of the General Office 219145 was expended for the expense of the Plans
Division 74597 was for the expense of the History Division 15722 was
for the expense of the Historical Marker Division and 39681 was exState of Georgia
221
DEPARTMENT OF NATURAL RESOURCES
PARKS DIVISION Continued
SUMMARY
pended in connection with the Capitol Museum making a total of 16
90284 utilized in the General Activity of the Parks Department
748123 of the funds available was utilized to supplement the 1969625
gross receipts from incomeproducing parks in order to pay the general
operating expense of these parks
The income producing parks together with the gross receipts of the
Parks Department and the general operating cost thereof together with
the supplementary amount needed to operate the parks as listed on the
following page
Income
Producing Parks
Gross Receipts
By Parks Dept
A H Stephens 81313
Fort Mountain 6235
Indian Springs 533392
Laura A Walker 44520
Pine Mountain 171459
Pine Mountain Tavern 887122
Vogel Park 243964
Santo Domingo Park 1620
Gen Oper Cost
Paid By Dept
307653
96892
564120
106573
381626
801114
314754
145016
Sup Funds
Supplied By
Parks Dept
226340
90657
30728
62053
210167
86008
70790
143396
1969625 2717748 748123
The nonincome producing parks insofar as the Parks Department is
concerned required 414691 of the funds available to the Parks Depart
ment to pay the general operations of same
The names of these parks together with the amount expended for gen
eral operations are as follows
Chehaw Park 42067
Cloudland Canyon Park 44222
Fort King George 29289
Governor Troup Natural Resources Reservations 3000
Jeff Davis Memorial Park 30270
Little Ocmulgee Park 106052
Magnolia Springs Park 26982
Okefenokee Swamp Park 105702
Walasiyi Inn 27107
414691222 State of Georgia
DEPARTMENT OF NATURAL RESOURCES
PARKS DIVISION Continued
SUMMARY
There was expended from the funds available to the Parks Department
the sum of 1803360 for outlay and improvements of which 80000 was
expended for the purchase of 10 acres of land at Fort King George 3
02225 for the purchase of 175 acres of land at Pine Mountain Park 10000
for the purchase of 0695 acres of land at A H Stephens Park and
30000 for the purchase of 12 acres of land at Vogel Park making the
total expenditures under the item of outlay for the purchase of land
422225
Also included under the heading of outlay is the 132000 for drilling a
well at the Governor Troup Natural Resources Reservations
The balance of 1249135 classified as outlay expenditure was for
buildings equipment and other improvements at the offices of the various
State Parks This amount was divided 23138 for the Parks Office
13875 for the A H Stephens Park 34146 for the Chehaw Park 4
03428 for the Cloudland Canyon Park 23205 for the Fort Mountain
Park 3557 for Indian Springs Park 76207 for Jeff Davis Memorial
Park 418 for Kolomoki Mounds Park 256691 for the Little Ocmulgee
Park 54000 for the Magnolia Springs Park 30248 for the Okefenokee
Swamp Park 308490 for the Pine Mountain Park 3373 at Vogel Park
and 18359 at Walasiyi Inn
The above items shown as distributed to the various activities account
for 4002899 of the 5320639 stated as being available for expenditures
the balance being 1317740 held in cash to pay outstanding obligations
and to apply on the surplus reflected
It is noted that the expenditures for the 6y2 months period July 1 1940
to January 14 1941 totaled 3973950 while the expenditures for the 5
months period January 15 1941 to June 30 1941 totaled 2652133 thus
reflecting considerable decrease in the expenditures of the Department
COMMENTS
Contracts of the various lessees of the State Parks and Concessions are
on file in the office of the Director of the Division of State Parks
No reports or funds have been sent in by Santo Domingo Park Diarien or
Laura S Walker Park at Waycross This matter should be given imme
diate attention and a proper account made to the Division of Parks
showing the operations of the respective parksHnHHOHBDHMHEHI
State of Georgia
DEPARTMENT OF NATURAL RESOURCES
PARKS DIVISION Continued
COMMENTS Continued
223
It is recommended that each Concession or Park Operator file with the
Division at the close of each month an inventory of supplies on hand
together with a statement of accounts payable
All expenditures were supported by proper vouchers and were within
the limitations fixed for expenditures of State funds by law
Mr R F Burch Director is bonded in the amount of 1000000 and
Mr F L Edmondson Assistant Director is bonded in the amount of
200000 both being with the Western Indemnity Company
Analysis of Payments by Activities
Year Ended June 30 1941
General
Operations Outlay Total
General Office 1341139 6802 1347941
Branch of Plans 219145 219145
Branch of History 74597 450 75047
Branch of History Markers 15722 15886 31608
Capitol Museum 39681 39681
A H Stephens Memorial Park 307653 23875 331528
Chehaw Park 42067 34146 76213
Cloudland Canyon Park 44222 403428 447650
Fort King George 29289 80000 109289
Fort Mountain Park 96892 23205 120097
Governor Troup Natural
Resources Reservations 3000 132000 135000
Indian Springs Park 557978 1862 559840
Indian Springs Museum Library 6142 1695 7837
Jeff Davis Memorial Park 30270 76207 106477
Kolomoki Mounds Park 418 418
Laura S Walker Park 106573 1065J3
Little Ocmulgee Park 106052 256691 362743
Magnolia Springs Park 26982 54000 80982
Okefenokee Swamp Park 105702 30248 135950
Pine Mountain Park 381626 609225 990851
Pine Mountain Tavern 801114 1490 802604
Santo Domingo Park 145016 145016
Vogel Park 314754 33373 348127
Walasiyi Inn 27107 18359 45466
4822723 1803360 6626083224
State of Georgia
DEPARTMENT OF NATURAL RESOURCES
DIVISION OF WILD LIFE
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Business License TaxCommercial Fishing
Business License TaxFur
NonBusiness License TaxFishing
NonBusiness License TaxHunting
Fines Forfeits
Earnings Protection Services
Budget Balancing Adjustment
Revenues Retained
Donations
Earnings Development Services
Transfers Other Spending Units

1941
1003203
285277
2236480
14347520
95492
37333
5240440
1750
208048
1563725
1940
1723479
286693
4626739
12054872
19206
1733751
658387
322473
Total income receipts 21891818 20780654
NONINCOME
Private Trust Account
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
State Revenue Collections Unfunded
908917 689877
95139
1005979
35117
126178
95139
23841831 21596709
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
12263189 13739005
4002618 4317449
1892541 614329
617819 483270
76468 55351
1953241 296475
147276 65532
32675 13300
63386 15400
495649 299761
116090 981
21660952 19900853
940823
1236845
3211
654760
1005979
35117
23841831 21596709State of Georgia
225
DEPARTMENT OF NATURAL RESOURCES
WILD LIFE DIVISION
Not Including Coastal Fisheries
SUMMARY
CURRENT POSITION
The financial condition of this State Agency is good as reflected by the
Balance Sheet compiled as of June 30 1941 showing an operating surplus
of 893996
This compares with an operating surplus of 127199 at the beginning
of the period thus reflecting an increase in the surplus of 766797
INCOME
Under the law creating this Department it receives its support from
fees license sales and other income collected from Wild Life activities
The amount of this income for the year ended June 30 1941 was 192
49383 of which 14220025 was from Hunting Licenses 2783062 was
from Fresh Water Fishing Licenses 99400 from Salt Water Fishing
Licenses 30600 from Salt Water Shad Licenses 1500 from Fresh
Water Shad Licenses 346210 from Power Boat Licenses 105125 from
Bateau Licenses 32959 from Crab Tax 22825 from Oyster Tax 2
77110 from Prawn Tax 118500 from Licenses to Sell Fish 257100
from Trappers Licenses 37000 from Fur Dealers Licenses 304282
from Special Refuge Hunting and Fishing Permits 98444 from Fines
and Forfeitures 25094 from Oyster Bed Leases 13400 from permits to
hold Game in Captivity 266949 from Delinquent Wild Life License Ac
counts held by Agents 199048 from Subscriptions and Advertising in
the Outdoor Georgia Magazine 9000 from the sale of deer and 1750
from donations
DISPOSITION OF INCOME
In determining the availability of the above collections for use of ex
pense of the Wild Life Division there are certain items that are deducted
as provided by law as follows
556860 was allocated to the State General Fund to absorb part of
the States General Government Cost such as Housing Fa
cilities Legislative Expense etc The amount was 3
of Fees etc
362482 was transferred to the office of the Commissioner of Nat
ural Resources to pay this Agencys pro rata part of the
operations of the office as provided by law
1948147 was transferred to the Coastal Fisheries Division of the
Wild Life Division for its operations the accounting for
which will be covered in a separate auditBHnBHnEBHailnHHBaflBHamHHHBHnroSHSHHUHHBHHreHHHHIP
226 State of Georgia
DEPARTMENT OF NATURAL RESOURCES
WILD LIFE DIVISION Continued
Not Including Coastal Fisheries
SUMMARY Continued
1173891 was transferred to the Revenue Department to offset the
expense in connection with the collection of the Wild Life
Funds
27352 was transferred to the Supervisor of Purchases Office as
the Wild Life Divisions pro rata share of Purchases
42775 was transferred to the Revenue Department to correct
overpayment of funds collected and
477414 was not available to the Wild Life Division in this period
because of revenue collections in the hand of the Revenue
Department not funded into the Treasury by the end of
the year but which will be shown in the next years in
come
The net income available for operations of the Wild Life Division after
the above deductions was 14660456 which together with the cash bal
ance on hand at the beginning of the period of 917755 made a total avail
able for the operations of this Agency for the year of 15578211 of its
own funds
NECESSARY TO GIVE AGENCY SUPPLEMENTARY AID
Since the last six months of the fiscal year is a lean collection period for
this Agency the bulk of the funds being collected in the fall and since
the proper reserve was not set up from the fall collections to maintain
the Agency for the last six months of the fiscal year it became necessary
for Governor Talmadge in order to properly finance the Department to
supplement the income of the Department by 5240440 from the Special
Budget Balancing Emergency Fund thus making an amount available to
the Department for its years operations totaling 20818651
EXPENDITURES BY THE AGENCY
The total Governmental Cost Payments for the Division of Wild Life
for the year under examination from the 20818651 funds available was
19560113 which leaves 1258538 cash unexpended of which 872912
is necessary to cover the accounts payable 54741 is necessary to pay the
Federal Government the amount due for onehalf of the receipts from the
sale of permits in management areas with a balance of 330885 as part
of the surplus as reflected on the Balance Sheet
MAIN OBJECTS OF EXPENDITURE
For the period there was 11004758 expended for Personal Services
3740289 for Travel Expenses 1573677 for Supplies 576229 for
Telephone Telegraph and Postage 1942698 for Printing and Publica
tion 432886 for Equipment together with 289576 for all otherState of Georgia
227
DEPARTMENT OF NATURAL RESOURCES
WILD LIFE DIVISION Continued
Not Including Coastal Fisheries
SUMMARY Continued
objects of expenditure such as Heat Light Power Water Repairs Rents
Insurance and Miscellaneous
DETAIL ANALYSIS OF EXPENDITURE
No salary is included for the Director of the Division of Wild Life in
asmuch as this item is shown in the report of examination of the office
of Commissioner of Natural Resources which Commissioner serves in the
dual capacity
Included in the item of Supplies above set out is 257450 for Gas and
Oil and parts necessary in the operation of the trucks owned by the De
partment and in the operation of the boats owned by the Department 4
02719 Forage and Feed for Animals 207325 for Office Supplies 64754
for Photographic Supplies incident to the publication of the magazine
Outdoor Georgia 198599 for Shop and Building Supplies utilized in
the most part at the Game Farm and various Hatcheries and 442830
for Other Items of Supplies
The other large item of expenditure is for Printing and Publication
totaling 1942698 of which 1816071 was for the printing of the maga
zine Outdoor Georgia Catalogues and Bulletins 42974 for License and
Application Blanks 33210 for Blank Books and Forms and 50443 for
other expense necessary to the operations of the Department
COMMENTS
It is suggested that in order to have the information available to present
a clearer picture of the financial operations of the Division of Wild Life
that this Agency install immediately ledger accounts by which the costs
of the various activities of the Department can be readily ascertained
It is believed that this Agency would be doing itself a great favor in
acquainting the public with is operations if it could readily set out the
cost of operating the office the game farm anyone of the various hatch
eries the cost of the field patrol and the cost of any other activity of
the department
We feel that we must assume our part of the responsibility for this not
having been done in the past however with the continued cooperation of
the Wild Life Division it is believed that these records can be established
In this mid season insofar as special fishing licenses are concerned it
is found not to be practical to call in the unsold licenses for verification
purposes The season will be closed in about 30 days and the unissued
licenses are to be returned at which time they will be verified by this office228
State of Georgia
DEPARTMENT OF NATURAL RESOURCES
WILD LIFE DIVISION Continued
Not Including Coastal Fisheries
COMMENTS Continued
Mr Charles N Elliott Commissioner of Natural Resources until Janu
ary 14 1941 was under bond of 1000000 written by the Continental
Casualty Company Mr B M Johnson Cashier up to the same date was
under 500000 bond written by the Great American Indemnity Company
Mr Zack D Cravey now Commissioner is under 1000000 bond written
by the Western Indemnity Company Mr H B Shacklett former Cashier
under Commissioner Cravey was under bond for 1000000 written by
the Western Indemnity Company Mr Grady Archer the present Cashier
is under bond in the amount of 500000 written by the Western Indem
nity Company
DEPARTMENT OF NATURAL RESOURCES
WILD LIFE DIVISION COASTAL FISHERIES
SUMMARY
FINANCIAL CONDITION
The financial condition of this agency of the Wild Life Division of the
Department of Natural Resources is not in any way comparable to the
other divisions of the agency inasmuch as the statement of June 30 1941
shows an operating deficit of 142436 which compares with an operating
deficit of 127797 for the beginning of the period There is no excuse for
this agency being in this financial condition and it is recommended that the
Commissioner of Natural Resources give some thought to straightening
out the finances of this agency
INCOME
The income for this agency for the period under review is derived from
allotments made by the Division of Wild Life from fees remitted to the
division from such sources as Oyster Tax Prawn Tax Boat Licenses Salt
Water Fishing Licenses etc together with such additional amount from
the General Revenue of the Wild Life Division as the Commissioner de
termines is necessary for the operation of this division
The amount transferred to this agency for the period was 1948147
which together with the 88224 cash on hand at the beginning of the
period made a total amount available for expenditures for the year of
2036371
DETAIL OF INCOME
The remittances to the account of the Wild Life Division from the rev
enue sources of the Coastal Fisheries Division amounted to only 940823State of Georgia
229
DEPARTMENT OF NATURAL RESOURCES
WILD LIFE DIVISION COASTAL FISHERIES Continued
SUMMARY Continued
for the period thereby necessitating supplementary funds from the funds
available to the Wild Life Division in the amount of 1007324
The sources of the collections made by this division and remitted to the
Treasury were 22825 from Oyster Tax 277110 from Prawn Tax 4
51335 from Boat Licenses 99400 from Salt Water Fishing Licenses
32100 from Shad Fishing Licenses 22959 from Crab Tax and 25094
from Oyster Bed Leases
There has been considerable discussion of the work of this Agency of
the Wild Life Division and it was decided to check the present receipts
which totaled 940823 against a representative year when the operations
of this Agency were at full blast which would be the year 1929 when the
total receipts amounted to 2242875 to see where the loss in collections
if any could arise or where the activities of the Department had been
curtailed It was found that the Oyster Tax dropped from 165405 to
22825 Prawn Tax from 668892 to 277110 Salt Water Fishing
Licenses dropped from 365000 to 99400 the Shad Fishing Licenses
dropped from 123600 to 32100 the Boat Licenses dropped from 7
91350 to 451335 the Oyster Bed Leases dropped from 48930 to
25094 and miscellaneous items of receipts from 79698 to 32959
There are strong indications by the above drop in receipts that this
division is not functioning as it should be or that the fishing industry on
the coast has been allowed to dwindle by an appalling degree
EXPENDITURES
The expense payments made for the operating cost of this agency for
the year ended June 30 1941 was 2058064 of which 1258431 was for
Personal Services 262329 for Travel Expense and 537304 for all
other items of expense Included in this last stated amount is 444336 as
expense of operating and upkeep of the patrol boats
Likewise comparing the expenditures of the past year with 1929 which
is believed to be a representative year the expenses were 2419261 as
compared with 2058064 this past year
It is to be noted that the total expenditures made for the period July 1
1940 to January 21 1941 was 1504540 and the total expenditures made
from January 22 1941 to June 30 1941 was 553524 thereby indicating
that considerable headway has been made towards the reduction of ex
pense However it is not recommended that the expenses be reduced
below the amount required to render the proper benefit and service to this
phase of our natural resources230
State of Georgia
DEPARTMENT OF NATURAL RESOURCES
WILD LIFE DIVISION COASTAL FISHERIES Continued
COMMENTS
This unit of the Wild Life Division operated from January 1 1940
through January 21 1941 under the Emergency Act allowing the Gover
nor to make appointments in the event of an emergency
In accordance with this provision Governor Rivers declared an emer
gency and set up a Director of the Coastal Area to have jurisdiction over
the wild life activities in the several coastal counties This setup provided
for a director at a salary of 400000 per year in lieu of the 240000
per year provided in the Statute for the head of this division
On January 22 1941 under the present administration the status of
the operations of this office reverted to the methods prescribed in the
Statutes for protecting the fish and enforcing fishing laws in coastal
waters
Inasmuch as this agency under the law is charged with the advance
ment of the States Coastal Natural Resources with aid from the Wild Life
Division and the Commissioner of Natural Resources it is believed that
more constructive work could be done by all parties involved if they would
concentrate their efforts toward the rehabilitation of the operations of
the division
Mr Perry E Middleton Commissioner of Coastal Fisheries Division is
bonded by the Commercial Indemnity Company for 1000000 and Mr
E S Dill Cashier by the same company for 100000State of Georgia
231
SUPERVISING INSPECTOR OF NAVAL STORES
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Earnings Development Services
754231
PAYMENTS
EXPENSE
Personal Services H S Musgrove
754231
Under the law the Naval Stores Supervising Inspector receives as compensation 97
of the fees received by his office
H

wmmimmmnBwauawiumiinmBmBasmmBgmKBWBaamamn
232
Siaie 0 Georgia
GEORGIA STATE BOARD OF PHARMACY
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustment
0
346750
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Equipment
Total expense payments
211250
82393
9989
4040
2205
309877
CASH BALANCES JUNE 30th
Budget Funds
Began operations April 1 1941
36873
346750State of Georgia
233
STATE BOARD OF PHARMACY
SUMMARY
The Act approved March 24 1939 transferred the duties of Drug In
spector from the Commissioner of Agriculture to the Georgia State Board
of Pharmacy effective January 1 1941
Operations under this Act began April 1 1941 and this examination
covers only the three months ending June 30 1941 for Drug Inspector
FINANCIAL CONDITION
This Agency ended the period June 30 1941 with cash in bank of
36873 with no liabilities reported
INCOME
There were no funds provided for the operations of this Agency there
fore it was necessary for the Governor to make a special allotment from
the Budget Balancing Fund to supply this Agency for the three months
period The amount so provided was 346750 for expenses
EXPENDITURES
The total expenditures for the three months period was 309877 of
which 211250 was for Personal Services of the Chief Inspector two In
spectors Secretary and part time Bookkeeper 82393 was for Travel
Expense and the balance of 16234 was expended for Supplies Telephone
Telegraph and Postage and Equipment
COMMENTS
The Chief Inspector has furnished surety bond covering the financial
operations of this Agency
On the basis of the operating costs for the three months period under
review the operating costs for a full year will be approximately 1275000234
State of Georgia
STATE PLANNING BOARD
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 1500000 1500000
Budget Balancing Adjustment 619466
Transfers Other Spending Units 215 3125
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
880319 1496875
235588 477085
1115907 1973960
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Equipment
CASH BALANCES JUNE 30th
Budget Funds
916996
52890
52553
35308
3684
13720
7328
400
1000
500
31528
1034596
77985
221400
40177
3125
10360
85831
1100
4750
15129
58879
1084379 1553332
185040
235588
1115907 1973960State of Georgia
235
STATE PLANNING BOARD
SUMMARY
FINANCIAL CONDITION
The State Planning Board ended the year June 30 1941 in an excellent
financial condition with a surplus of 26018 cash on hand after providing
a reserve for the Accounts Payable
AVAILABLE FUNDS
There was a General Fund appropriation of 1500000 made for the sup
port of this Agency which was reduced 90000 because of a 6 deficiency
in General Fund Revenue and 529466 because of funds being in excess
of Budget Approval The 880534 net appropriation together with the
235588 cash on hand at the beginning of the period made 1116122
available for expenditures in the period
DISPOSITION OF AVAILABLE FUNDS
Of the funds available 215 was transferred to the Supervisor of Pur
chases Office as the pro rata part of the cost of purchasing incident to the
operations of this Agency 1084379 was expended for the operating cost
of the Agency and 31528 remained as cash on hand to cover the Ac
counts Payable of 5510 and creating a surplus of 26018
The 1084379 expenditures in the period was made up of 916996 for
personal services and 167383 for all other items of expense
The 1084379 expenditures for the period was 653993 less than the
1738372 expended for the previous period
The number of employees on the payroll at June 30 1941 was 3 as com
pared with 4 in the same period for the previous fiscal year
The Director has as surety on his 200000 Public Official bond the
National Surety Corporation
The disbursements are all vouchered and appear to be regular236
State of Georgia
PRISON AND PAROLE COMMISSION
ADMINISTRATION
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Transfers Other Spending Units
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
10000000 10000000
5620400 2935810
3501697 2619
877903 7061571
4886028 2790630
5763931 9852201
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
CASH BALANCES JUNE 30th
Budget Funds
4065189 3581225
1205461 986929
94265 76065
196532 124064
124501 92587
22700 3864
18700 18700
31372 82739
80
Total expense payments 5758800 4966173
5131
4886028
5763931 9852201State of Georgia
237
PRISON AND PAROLE COMMISSION
ADMINISTRATION
SUMMARY
FINANCIAL CONDITION
The financial condition of this State Agency which has as its duties the
keeping of records on prisoners the recommendation of pardons and pa
roles and the supervision of prisoners on parole is in a good and solvent
condition with no liabilities reported and a cash balance or surplus of
5132 as of June 30 1941
INCOME
This Agency is supported by a State General Fund Appropriation which
was provided for in the Acts of the General Assembly in the amount of
10000000 same being subject to a 6 or 600000 reduction because
of deficiency in General Fund Income for the year thus leaving to the
credit of the Agency 9400000 for its annual appropriation
This 9400000 net appropriation together with the 4886028 cash on
hand at the beginning of the period made the total funds available to the
Agency for expenditures in the period 14286028
Because of the total available funds being in excess of the amount
needed to operate the Agency for the year 5020400 was transferred to
the Special Emergency Fund to be utilized in the operations of other
needed agencies of the State 3500000 was transferred to the State
Board of Penal Corrections which is now under control of this Agency and
1697 was transferred to the Supervisor of Purchases Office as the pro
rata part of the cost of purchases necessary for the benefit of the Prison
and Parole Commission thus leaving 5763931 available for expenditures
as provided by Budget Allotment
EXPENDITURES
From the total funds available for expenditure 5758800 was expended
for the operations of the Department and 5131 or the balance of the
funds available was cash in bank
Of the amount expended 4065189 was for personal services 12
05461 for travel expense 94265 for supplies 56155 for telephone and
telegraph 140377 for postage 124501 for printing 22700 for repairs
18700 for insurance 30372 for equipment and 80 for miscellaneous238
State of Georgia
PRISON AND PAROLE COMMISSION
ADMINISTRATION Continued
SUMMARY Continued
COMPARISON OF EXPENDITURES
The total expenditures for the period under review was 5758800 as
compared with 4966173 for the previous year an increase of 792627
in the annual operating costs
This increase is attributed to the expansion of services by the employ
ment as indicated by the 19 employees on the pay roll at June 30 1940
and the 26 employees on the pay roll at June 30 1941 of 3 additional
parole officers and inspectors 2 stenographers or secretaries 1 assistant
file clerk and 1 treasurerbookkeeper
This increase in personnel accounts for 702496 of the increase in ex
penditures an increase of 483964 in personal services and 218532 in
travel expense The balance of 90132 appears in various other items of
expenditure
With reference to this increase in costs in all fairness it should be
kept in mind that the General Assembly authorizes up to 10000000 per
annum instead of the 5758800 that was actually expended
COMMENTS
In making this examination it was found that advances had been made
to the employees in the amount of 20000 This was returned within the
period We have recommended in every instance that advances to em
ployees be discontinued as it will set a bad precedent
It is noted in making this examination that wherever possible accounts
have been paid promptly and a cash discount taken thereon Inasmuch as
this is a considerable savings the officials of the Department are to be
complimented for taking this course of action
The financial records of this Agency are neat and accurate and the in
formation needed for this report was readily obtainableState of Georgia
239
PRISON AND PAROLE COMMISSION
PRISON SYSTEM
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Allocations Funds
Earnings Corrections Services
Budget Balancing Adjustments
Revenues Retained
Earnings Corrections Services
Transfers Other Spending Units
Total income receipts
NONINCOME
State Revenue Collections Unfunded
Private Trust Accounts
26700000
20969757
15243839
1847275
226774
3273089
26880260
11858476
40724
3589291
13084053
64566184 48274222
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
State Revenue Collections Unfunded
7110504
3930685
1725599
490923
7356564
167006
2559153
9693421
385565
7523570
70959451 68268925
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Equipment
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
State Revenue Collections
8501079
972637
34393206
311113
110680
12606
1979258
3824
198677
2298057
378395
4802853
3525708
12329398
895900
246060
9784749
1463516
32227188
407528
86026
10402
1390003
3250
206257
5084585
343747
49159532 51007251
4849353
385440
2453795
1725599
490923
7356564
70959451 68268925240
State of Georgia
PRISON AND PAROLE COMMISSION
PRISON SYSTEM
SUMMARY
FINANCIAL CONDITION
The financial condition of the State Prison Institution under control of
the State Prison and Parole Commission is good as reflected by the Balance
Sheet which shows an operating surplus of 1687832 at June 30 1941
This report necessarily includes a combination of two administrations
since the operations of the Prison were under the management of the State
Board of Penal Correction from July 1 1940 to February 19 1941 and
under the State Prison and Parole Commission from February 19 1941 to
June 30 1941 the transfer being made by Act of the General Assembly
INCOME
This Agency is supported by General Fund Appropriation and by the
allocation of its earnings from the various industrial and farming ac
tivities
The annual General Fund Appropriation to this Agency is 26700000
which was subject to a 6 or 1602000 reduction because of deficiency
in General Fund revenue leaving the net General Fund Appropriation at
25098000
The funds available for the support of the Institution by the allocation
of the earnings were 15243839 for the period under review of which
7356564 were earnings of the previous period received in this period and
7887275 were from earnings of the current year
There were other miscellaneous items of income for the operations of
the Prison of 226774 for the period
The total of the above three items of income available to the Prison
was 40568613 which together with the 1725599 cash on hand at the
beginning of the period made the total cash available without adjustment
42294212 From this 226911 was transferred to the Supervisor of
Purchases
It became necessary during the period in order to pay the obligations
of the Institution and to properly operate to supplement these funds by
the amount of 19124482 by adjustment in budget funds and by transfer
from Administration Fund of 3500000 thus making the total funds
available to the Agency 66291783State of Georgia
241
PRISON AND PAROLE COMMISSION
PRISON SYSTEM Continued
SUMMARY Continued
DISTRIBUTION OF AVAILABLE FUNDS
From the above funds available there is a fixed annual charge of 48
02853 which has to be paid for the lease of the Tattnall Prison from the
Federal Government At the present time there is a balance due on this
Prison LeasePurchase Contract of 124792562 The Prison becomes the
property of the State upon continuance of the annual payments liquidating
the balance otherwise the Prison reverts to the Federal Government
There was 2272796 expended for the administration of the Prison
14001559 expended for the operation of the main Institution 1259508
expended for the operations of the Womans Prison 27489313 for the
industries at the Prison and 4136356 for the operations of the Farm
With adjustments made by the officials of the Prison by which the farm
products are utilized in the operations of the Prison and also part of the
products manufactured by the industries were utilized the following cost
figures were determined 2294015 for administration 24323552 for the
main Institution 2650278 for the Womans Prison 20418450 for the
Industries and a profit of 526763 for the Farm
Thus with the costs of all the operations of the Prison being 49159532
for the year together with the 4802853 payment on the Prison the total
cash expenditures were 53962385 leaving a cash balance of 12329398
to cover the payment of the 5641566 accounts payable and the reserve
of 5000000 for the 1941 manufacture of 1942 license tags and the 16
87832 surplus as stated in the opening paragraph of this Summary
The governmental cost payments for the year under examination by
object of expenditure were 8501079 for Personal Services 972637
for Travel Expense 34393206 for Supplies and Materials 1979258 for
Repairs and Alterations 2298057 for Equipment with 1015295 being
expended for all other objects of expenditure
REDUCTION IN OPERATING COST
It is noted that the expenditures for the operations of the Prison for
the seven and onehalf months period from July 1 1940 to February 19
1941 were 37106784 while the operations of the Prison for the four and
onehalf months period from February 19 1941 to June 30 1941 were
12052748 Based on these expenditures the average monthly cost for242
State of Georgia
PRISON AND PAROLE COMMISSION Continued
PRISON SYSTEM Continued
SUMMARY Continued
the first period was 4947571 and the average monthly cost for the last
period was 2678400
It is also noted that on June 30 1940 there were 84 employees as com
pared to 54 on June 30 1941
The administrative officials of this Agency are due for commendation
for this showing in a reduction of expense
COMMENTS
It was found that the Georgia Peach on the 1941 automobile license tags
costs 1879720 the numerical coating binder and beads cost 5258000
and the special envelopes used cost 431705 plus 60250 royalty rights
The first two items were an additional cost to the numerous costs of
manufacturing tags as compared with previous years It is recommended
that extreme care be used in connection with purchases made by the
Prison inasmuch as in this examination it was noted that a large number
of purchase orders were issued after the purchases with a statement on
the purchase order by the State Supervisor of Purchases that this is a
confirmation of purchase made by the Georgia State Prison before requisi
tion was submitted to the State Supervisor of Purchases
It is also recommended that petty cash funds be deposited in the bank
on the last day of each fiscal year so as to properly clear these items
All financial records were found to be neat and in good order with all
information readily availableState of Georgia
243
STATE PROPERTIES COMMISSION
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Rent on Investment Properties 600062 562160
Total income receipts 600062 562160
NONINCOME
State Revenue Collections Unfunded 1000054 43826
CASH BALANCES JULY 1st
State Revenue Collections Unfunded 1322227 1366053
922235 1884387
PAYMENTS
EXPENSE
Miscellaneous
Taxes State County City Tennessee 600062 562160
CASH BALANCES JUNE 30th
State Revenue Collections Unfunded 322173 1322227
922235 1884387
This agency has in charge the States Hotel properties in Chattanooga Tenn244
State of Georgia
DEPARTMENT OF PUBLIC HEALTH
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Revenues Retained
Grants from U S Government
Donations
Earnings Health Services
Transfers Other Spending Units
60000000
47700000
73497300
188000
1497945
1765782
60000000
60211941
202000
1133219
1254426
Total income receipts
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
85717463 120292734
651633
43750006
187301
63966
19839298
123335
130306403 140319333
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Grants to Civil Divisions
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Equipment
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
81037773
10146140
17446436
1692313
118871
1313753
143674
1317114
825321
560000
331650
1844093
2811214
9879117
838934
66071542
8127617
13817984
1296320
271234
336610
326067
898233
53749
561300
215031
1797187
116777138 93772874
2609152
43750006
187301
130306403 140319333State of Georgia
245
DEPARTMENT OF PUBLIC HEALTH
SUMMARY
This report covers an examination of the financial operations of the
Department of Public Health for the fiscal year ended June 30 1941
FINANCIAL CONDITION
The Departments financial position at June 30 1941 was excellent as
reflected by the Current Fund Balance Sheet showing an operating sur
plus of 7714143 over and above the amount necessary to liquidate all
outstanding obligations including 1767406 contractual obligations
where supplies bought on contract had not been delivered at June 30 1941
Included in the assets are accounts receivable of 68156 representing
amounts due the Department by local Health Organizations for Biological
products

INCOME FOR OPERATIONS OF THE DEPARTMENT
The funds for the operation of the Department are supplied by General
Fund Appropriation grants from the Federal Government miscellaneous
earnings from mattress inspection fees proof of death certificates and
gifts
The General Fund Appropriation for the Department was 60000000
for the year which was subject to a reduction of 6 or 3600000 because
of deficiency in the General Fund Revenue The balance of 56400000 was
reduced 44100000 under the provisions of law enacted in January 1941
which restricts the funds available for a State Agencys use to the amount
approved on budget thereby preventing the creation of large surpluses
and the freezing of funds to the credit of the Department The Depart
ments operating surplus at the beginning of the period was 42604633
therefore it did not need the full amount appropriated for the year ended
June 30 1941 for the normal operations of the Department The 441
00000 was therefore released for other uses of the State Government
Grants from the Federal Governmental totaling 73497300 were as
follows 32990000 from Public Health Service under Title VI of the
Social Security Act 21730000 from Public Health Services under the
Venereal Disease Control Act of 1938 9650000 from Fund A and 91
27300 from Fund B under Title V Part 1 of the Social Security Act admin
istered by the U S Childrens Bureau There was an increase of 132
85359 in these grants during this period as compared to the previous year246 State of Georgia
DEPARTMENT OF PUBLIC HEALTH Continued
SUMMARY Continued
ended June 30 1940 These grants are kept separate from State Funds
Other income of the Department was 1497945 from earnings from
mattress inspection fees and proof of death certificates issued 188000
from gifts of which 100000 was donated by Phi Mu Fraternity for aid
to T B Control and 88000 from George Peabody College for teachers for
aid in training personnel
From the total income of 87483245 1765782 was transferred to
other departments as follows 1500000 to Capitol Square Improvement
Committee for maintenance of offices and 265782 to Supervisor of Pur
chases office to cover the departments pro rata part of the cost of oper
ating the Purchasing Office leaving a net operating income of 85717463
which together with the 43750006 balance on hand at the beginning of
the period made a total of 129467469 available to the Department dur
ing the fiscal year ended June 30 1941
OPERATIONS OF THE DEPARTMENT
From the 129467469 available to the Department 119588352 was
expended for operations for the year ended June 30 1941 leaving a cash
balance of 9879117 on hand at the end of the period
The 119588352 operating cost is analyzed by activity in this report
Of this operating cost 47578516 was paid from State funds and 720
09836 from Federal Funds
This operating cost divided into the main object classification was as
follows 81037773 for personal services 10146140 for travel ex
penses 9763640 for supplies mainly medical and laboratory supplies
7682796 for medical services and supplies furnished cancer patients
through cancer clinics 1692313 for communication including postage
telephone and telegraph 118871 for heat light and power in local health
office 1313753 for printing reports bulletins blank books and forms
143674 for repairs 1317114 for rents local health offices tabulating
machines and other equipment 825321 for insurance and surety bond
premiums 331650 for equipment replacements 560000 grant to Glynn
County for special health work 157168 for freight express and dray
age 20350 for subscriptions and dues 99525 for outside laundry
1567050 tuition for trainees paid from Federal funds and 2811214
expended for equipment under outlayState of Georgia 247
DEPARTMENT OF PUBLIC HEALTH Continued
SUMMARY Continued
The total operating cost this period increased 23206326 over cost for
the previous year ended June 30 1940 which indicates that the services
rendered by this Department are being expanded to meet the growing needs
and demands of the general public
COMMENTS
Dr T F Abercrombie Director of the Department Mr C L Tinsley
Secretary and Treasurer and Maurine B Tinsley Accountant in Charge of
the Office have filed surety bonds of 1000000 each
Accounting records of the State Tuberculosis Sanatorium at Alto are
kept by the Department of Public Health at the offices in Atlanta
Records of the Department are in excellent condition and all informa
tion needed was readily obtainable
248
State of Georgia
DEPARTMENT OF PUBLIC HEALTH Continued
ANALYSIS OF GOVERNMENTAL COST PAYMENTS BY ACTIVITY
YEAR ENDED JUNE 30 1941
DEPARTMENT OF PUBLIC HEALTH
State
Funds
Administration 6786814
Local Health Organizations 298333
Information and Statistics 3748897
Maternal and Child Health 460876
Public Health Nursing 322652
Public Health Engineering 2230319
Laboratories 7661527
Preventable Diseases
Epidemiological Service 491593
Venereal Disease Control 626564
Cancer Control 205575
Typhus Control 1181745
Industrial Hygiene 3750
Tuberculosis Control 2247124
Malaria and Hookworm Service 1755349
Dental Health Education 204980
Public Health Education 508634
SubTotal 28734732
AUXILIARY OR OTHER ACTIVITIES
Training and Reserve Personnel 125393
Clinics and Drugs Less Sales
Venereal Disease Control 397892
Maternal and Child Health 3060
Cancer Control 5393148
Tuberculosis Control 711328
BiologicalsMiscellaneous 28640
Dental Health Education
Health Regions 8555304
Emergency Health and Sanitation
County Health Units Organized 1336254
Counties Nurses Only 2356165
Total 47578516
Federal
Funds Total
654008 7440822
766666 1064999
1537266 5286163
2333832 2794708
1337084 1659736
3180333 5410652
4209598 11871125
566666 1058259
507580 1134144
205575
14500 1196245
75000 78750
33999 2281123
1631248 3386597
420000 624980
640000 1148634
17907780 46642512
8782441
4082209
2289648
1146850
158000
4165870
850541
24788483
7838014 7963407
9180333
4079149
7682796
1858178
28640
158000
12721174
850541
26124737
2356165
72009836 119588352State of Georgia 249
DEPARTMENT OF PUBLIC HEALTH
TUBERCULOSIS SANATORIUM
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 24000000 24000000
Budget Balancing Adjustments 2250741
Revenues Retained
Grants U S Government 3714699 3349260
Donations 50000
Earnings Hospital Services 383478 153970
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Contract
Equipment
Total income receipts 25897436 27503230
CASH BALANCES JULY 1st
Budget Funds 10042960 25089242
35940396 52592472
10835099 9402424
70094 43638
10801424 8588353
136298 196961
988207 1015246
67133 510
83185 225769
10790 4847
5190 16084
1252759 499212
43591 6059
24293770 19999103
381676 717076
676327 857777
5091213 20794917
2675269 180639
CASH BALANCES JUNE 30th
Budget Funds 2822141 10042960
35940396 52592472250
State of Georgia
DEPARTMENT OF PUBLIC HEALTH
TUBERCULOSIS SANATORIUM
SUMMARY
This report covers an examination of the financial accounts of the State
Tuberculosis Sanatorium at Alto for the year ended June 30 1941
FINANCIAL CONDITION
This State Agency finished the fiscal year ended June 30 1941 with an
operating surplus of 540773 The balance of 47538 in the Sanalto Store
Account is shown as a special reserve for earnings from the operations
of this Store are used for Patients Auxiliary Activities and not for op
erating purposes
INCOME FOR OPERATIONS OF THE SANATORIUM
The funds for the operations of the Department are supplied by Gen
eral Fund Appropriation and miscellaneous earnings
The General Fund Appropriation for the year ended June 30 1941 was
24000000 which was subject to a reduction of 6 or 1440000 be
cause of a deficiency in General Fund revenue A further reduction of
810741 was made under the provision of law enacted in January 1941
which restricts the funds available for a State Agencys use to the amount
approved on budget making the net appropriation for the year 21749259
Miscellaneous earnings were 383478 of which 69472 was profits
from the operations of the Sanalto Store to be used for Patients Auxil
iary Activities 17500 of this was spent in this period for subscriptions
to magazines for patients use
The Agency received 3714699 grant from the Federal Government
PWA for the construction of the new Convalescent Building This amount
was the balance of a total grant of 16738959 allowed on this project
OPERATION OF THE SANATORIUM
The operating expense of the Sanatorium was 24293770 and the out
lay payments were 8824485 making a total governmental cost of
33118255
The expense payments of 24293770 divided into the main object clas
sifications were as follows 10835099 for Personal Services 70094 for
Travel Expense 10801424 for supplies mainly food fuel and medical
supplies 136298 for communication 988207 for power and lightsState of Georgia
251
DEPARTMENT OF PUBLIC HEALTH
TUBERCULOSIS SANATORIUM Continued
SUMMARY Continued
67133 for printing 83185 for repairs 10790 for rent of equipment
5190 for Insurance and Surety bond premiums 1252759 for equip
ment replacements and 43591 for miscellaneous items including freight
express subscriptions and other small items
By adding to this expense the accounts payable reserves and food in
ventories at the end of the period and subtracting the amount of these
items at the beginning of the period the net operating expense applicable
to this period after deducting miscellaneous earnings would have been
25740111 The total patients days for the year were 134969 the aver
age daily census was 3697 making a per capita operating expense per
day of 1907
The operating expense increased this period in comparison with the
previous period but this was due to an increased patient census and not
to any useless expenditure as the average daily census this period was
3697 as compared to 2815 last period an increase of 887 patients per
capita cost per day this period was 1907 as compared to 194 for the
previous period
Outlay payments of 8824485 were as follows 381676 for personal
services and 676327 building materials for the construction of dormi
tories for colored patients and for other major building repairs done in
cooperation with the WPA The estimated value of WPA services and con
tributions made during the past two or three years while these building
and repair projects were in operation is in the neighborhood of 2500000
2675269 was expended for new equipment charged as outlay
4521213 represents the balance of construction cost of the New Con
valescent Building and Boiler Room PWA Project Number or Docket
1641F The total cost of this project was 37237937 of which 167
38959 was received from the Federal Government PWA Grant
570000 was paid to Thomas County for a building erected on the
Alto grounds in 1932 by Thomas County This payment was made under
a special resolution of the General Assembly approved March 27 1941
COMMENTS
Financial records of the Sanatorium are now being handled by the State
Department of Public Health at their office in Atlanta A much noted im
provement is shown in the accounting records of this Agency since the252
State of Georgia
DEPARTMENT OF PUBLIC HEALTH
TUBERCULOSIS SANATORIUM Continued
COMMENTS Continued
control was taken over by the Health Department All records were found
to be in good order and the information desired was readily obtainable
Dr C M Sharpe the Director has filed a surety bond in the sum
of 1000000
ANALYSIS OF GOVERNMENTAL COST BY ACTIVITY
YEAR ENDED JUNE 30 1941
ACTIVITY
Administration 1357936
Medical 4207962
Nursing 3518473
Housekeeping 3543263
Culinary 10122830
Laundry 640065
Store Room 123959
Farm and Dairy 653910
Plant
Maintenance4108461
Additions and Improvement 6149216 10257677
Total Governmental Cost by Activity 33118255State of Georgia
253
DEPARTMENT OF PUBLIC SAFETY
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Business License TaxChauffeurs
NonBusiness License TaxDrivers
Budget Balancing Adjustments
Transfers Other Spending Units
Total income receipts
NONINCOME

8366153
53964374
617560
155367
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds 22253319
1421800
State Revenue Collections Unfunded
8739409
76391041
2595905
183926
61557600
97725
87542429
3265850
606042
4687650
85134994 89570271
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Equipment
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
39529486
1096660
19142564
3163611
589012
982786
985049
415852
255107
4451984
177589
1834366
6709300
4477553
1324075
35347484
753231
17718334
2590053
465644
1250079
630187
602420
375684
1576316
30825
70789700 61340257
720312
3834583
22253319
1421800
85134994 89570271
Includes subsistence and quarters allowance254
State of Georgia
DEPARTMENT OF PUBLIC SAFETY
SUMMARY
FINANCIAL CONDITION
The State Department of Public Safety ended the fiscal year June 30
1941 in an excellent financial condition as reflected by the Current Fund
Balance Sheet The total of Cash Assets was 5852315 against which
there were Accounts Payable of 3243368 and an item due the General
Fund of the State in the amount of 39722 as its part of the revenue col
lections remitted to the State Treasury after the close of the fiscal year
thus reflecting a Surplus available for future operations subject to Budget
Approval of 2569225 Included in the Assets are Accounts Payable of
4092 due from the Executive Department 595 due from the Public
Service Commission 42500 deposit from the Eastern Air Lines and
3500 due from L E Sullivan as shown in report
INCOME
The revenue collected by the Public Safety Department for the fiscal
year was 64160550 of which 54361225 were Operators License Fees
8624900 were Chauffeurs License Fees and 1174425 were Learners
Permits Duplicate Licenses issued Examination Fees and Miscellaneous
Of the 64160550 Revenue Receipts of the Department 1927748
was contributed to the State General Fund under the provision of law that
3 of the collections be so funded to offset the general cost of govern
ment 617560 of the collections was contributed to the Budget Balancing
Fund same being funds in excess of Budget Approval for the period and
155367 was transferred to the Supervisor of Purchases Office to cover
the Departments pro rata part of the cost of operating the Purchasing
Office
After taking into consideration the above charges the Net Income to
this State Agency was 61459875 for the period which together with the
23675119 cash on hand at the beginning of the period made a total avail
able to the Department of 85134994
CASH EXPENDITURES
The Total Cash Expenditures for the Department of Public Safety for
the period ended June 30 1941 was 79333366 of which classified by
activities 4070036 was expended for the Bureau of Criminal Investiga
tion 14644864 was expended for the Drivers License Bureau 596
58421 was expended for the Georgia State Patrol and 960045 was ex
pended for the State Defense CorpsState of Georgia
255
DEPARTMENT OF PUBLIC SAFETY Continued
SUMMARY Continued
Analyzing the 79333366 Governmental Cost Payments by object of
Expenditure there was 39529486 expended for Personal Services 100
69540 expended for Subsistence Allowance to the Personnel of the Patrol
as provided by Law 5726178 for Gasoline and Oil to operate the Motor
Vehicle Equipment 1435877 for uniforms 1910969 for other supplies
such as Office Photographic Shop Building Materials Fuel Ammunition
and Other Supplies Travel Expense of the Department totaling 10
96660 covered travel or transportation other than that supplied by the
Department in the form of Motor Vehicle Expense and Subsistence Al
lowance Other items of expense totaling 6519006 were for telephone
telegraph postage heat light power water printing and publicity re
pairs rents insurance and bonding
Included in the payments is a grant of 50000 to Catoosa County author
ized by the General Assembly to reimburse the County for the expense
incident to aiding the Public Safety Department in the performance of its
duties
The above items of payment account for 66337716 of the 79333366
total Governmental Cost Payments for the period leaving 12995650 ex
pended for lands building equipment furniture furnishings and fixtures
Of this last amount 1834366 was expended for barracks and quarters
at Americus Dublin Griffin Madison Perry Swainsboro Thomasville
and Toccoa There was also expended 3389672 for Automobile Equip
ment of which 2387682 was the net cost to the State for 61 Automo
biles upon which 62 Automobiles were traded in at an allowance of 20
65458 The balance of 1001990 expended for Automobile Equipment
was for the outright purchase of 14 new automobiles
In the period there was also expended 816718 for the purchase of 16
motorcycles for the use of the Patrol with an additional 5 motorcycles be
ing purchased in June for which account was not liquidated at the close
of the period
This Agency also expended 2734123 for Radio Transmitters located
at Atlanta Albany and Swainsboro along with the expenditure of 692112
for automobile radio receiving equipment
Other items of expenditure of this nature were 895196 for 836 auto
mobile tires and 374 tubes for the Stateowned vehicles 827940 ex
pended for other items of motor vehicle equipment such as bulletproof
windshields spot lights heaters fire extinguishers sirens etc
The other equipment such as furniture furnishings fixtures office ap
pliances etc accounted for the expenditure of 1805523 of the Total
Governmental Cost Payments256
State of Georgia
DEPARTMENT OF PUBLIC SAFETY Continued
SUMMARY Continued
COMPARISON OF COSTS
Total payments for the maintenance and operations of the State De
partment of Public Safety for the year ended June 30 1941 was 793
33366 compared with 65895152 for the previous year thus reflecting an
increase in payments of 13438214 Comparing the actual cost applicable
to each respective fiscal year it is found that the cost incurred was 774
41062 for the year ended June 30 1941 as compared to 70461410 for
the previous year thus reflecting on a cost basis an increase of 6979652
The above increase in cost has been due to an increase in personnel as
authorized by Act of the General Assembly which also necessitated the
purchase of additional motor vehicles and to the installation of radio trans
mitters receivers and the purchase of 7 new barracks
PERSONNEL
On June 30 1941 the Department of Public Safety had a personnel of
326 divided as follows
Administrative 80
Georgia State Patrol 175
Legislative Act fixes limit of Patrol
Division at 200
Bureau of Investigation 27
Safety Driver Examiners 41
Watchmen 3
MOTOR VEHICLE EQUIPMENT
The units in operation on June 30 1941 were as follows
Automobiles
On Patrol Duty 7g
Official Cars 4
Investigators 9
School Boy Patrol 1
Radio Cars 2
Trucks 2
Total 94
Motorcycles
On Patrol Duty 21State of Georgia 257
DEPARTMENT OF PUBLIC SAFETY Continued
SUMMARY Continued
The records showing the make model and either the motor number or
Georgia State Patrol number of each automobile and motorcycle owned
by the Department of Public Safety is on file in this the State Department
of Audits
COMMENTS
The Department of Public Safety is supported from funds received from
Drivers Licenses these funds being deposited in the State Treasury and
the amount allocated to the Department for maintenance and operation
budgeted and withdrawn on requisition
Included in payments for the year ended June 30 1941 is the amount
of 960045 for the State Defense Corps This activity was taken out of the
Department of Public Safety in January 1941 and payments after that
date for the State Defense Corps will be found in another unit report
herein
At the time of withdrawal of the State Defense Corps from the Depart
ment of Public Safety all equipment and fixtures including an automo
bile purchased for the Defense Corps was released to officials of the Mili
tary Department which has in turn been released to the State Defense
Corps
The internal control on revenue receipts appears adequate and satisfac
tory and books and records are neat and accurately kept
Commissioner John C Goodwin has filed bond in the amount of 10
00000 Deputy Commissioner W Price Reed 500000 and Treasurer J H
Lott 1000000 as required by law
In addition the following bonds are in force
Assistant Treasurer200000
Safe Driver Examiners each 100000
Cashier 200000
Supply Sergeant 200000258 State of Georgia
PUBLIC SERVICE COMMISSION
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
Allocations Funds
Earnings Protection Services
Public Utilities Assessment 6200028 7554600
Motor Carriers Fees 7286399 4342755
Budget Balancing Adjustments 10273422 529508
Transfers Other Spending Units 7834 5149
Total income receipts 3205171 12421714
NONINCOME
State Revenue Collections Unfunded 791250 2588750
CASH BALANCES JULY 1st
Budget Funds 10364410 10651686
State Revenue Collections Unfunded 3734250 1145500
18095081 26807650
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
10143533 9449976
1788652 1964012
423229 281438
348061 412390
232013 101495
13634 19081
34800 11675
13500 8250
188540 138069
62115 322604
13248077 12708990
321504 10364410
4525500 3734250
18095081 26807650
State of Georgia 259
PUBLIC SERVICE COMMISSION
SUMMARY
FINANCIAL CONDITION
The financial condition of the Public Service Commission as of June 30
1941 was excellent inasmuch as this Report shows cash on hand at the
end of the period for operations in the amount of 321504 with no lia
bilities all accounts having been paid prior to June 30 a procedure which
is to be commended
REVENUE COLLECTIONS
For the period under review there was collected by the Agency from
Motor Carriers Fees 10978750 this amount being derived from 143
Motor Carriers Certificates at 3500 each 51 Certificate Transfers at
750 each and 4176 Motor Carriers Licenses issued at 2500 each In
addition to these fees collected there were assessments against the various
public utilities in the amount of 6391784 upon which there is a limit
fixed by law providing for an assessment not to exceed 7000000 per
annum
The above two items of revenue receipts made a total of 17370534
for the year
DISPOSITION OF REVENUE RECEIPTS
From the 17370534 received as above stated 448751 was trans
ferred to the General Fund of the State Treasury to offset General Gov
ernment Costs as provided by law 2644106 was transferred to the credit
of the State Highways account as provided by law 7834 was trans
ferred to the State Supervisor of Purchases to cover the pro rata part of
the cost of purchases incident to the operations of the Public Service Com
mission 791250 was held by the Public Service Commission for imburse
ment to the State Treasury thus leaving from the years collections 134
78593 for the annual operating costs of the Public Service Commission
The 13478593 net income for the year together with the 10364410
balance on hand to the credit of the Public Service Commission at the be
ginning of the period made the total amount available for operations
23843003
BUDGET TRANSFER
Because of the available funds to this Agency being greatly in excess
of the amount required to operate the Agency for the period the surplus
available in the amount of 10273422 was transferred to the Special
Emergency Fund to be temporarily used to the best advantage of the
State thus leaving to the credit of the Public Service Commission forHHnBnHHHHHHHBnaBBHBBBBBBB
260 State of Georgia
PUBLIC SERVICE COMMISSION Continued
SUMMARY Continued
expenditure 13569581 The provision of executive order making the
above budget transfers is cited as follows That surplus funds indicated
for those Agencies supported by regulatory fees shall be made available to
the respective Agency when needed in the exact amount of such regulatory
fees and in accordance with budget approval
EXPENDITURES
The total amount expended for the operations of the Public Service
Commission for the year was 13248077 thus leaving 321504 of the
available funds as cash on hand at the end of the period
The expenditures were 6985968 for the operations of the Public
Utility Division of the Department and 6262109 for the Motor Carriers
Division the cost payments being with the 1940 amounts for comparison
as follows
Public Utility Div Motor Carriers Div
1940 1941 1940 1941
Personal Services5448326 5758627 4251650 4384906
Travel 928772 799862 1035240 988790
Supplies 120466 117634 160972 305595
Communication 164319 146296 248071 201765
Publications 26005 75490 232013
RePairs 8118 5315 10963 8319
Rents 7075 31800 4600 3000
Insurance 625 625 7625 12875
Equipment 48724 95359 89345 93181
Miscellaneous
Association Dues 28750 30450 28750 293 50
0ther 9949 5155 23J5
Totals 6791129 6985968 5917861 6262109
It is noted that the operating cost prior to January 1 1941 reflected an
increase of 1257500 over the corresponding period in the previous year
while the operating costs for the last six months of the year was 718400
under the corresponding period in previous year thus a net increase in
the total operations of the Department of 539100 for the current year
over the previous year
Analyzing this increase we find that there was an increase over themi WBSmBBmssmBtBBaaamsmKmmmmmmiiiubmiihiiwiimimiiuhimm
State 0 Georgia 261
PUBLIC SERVICE COMMISSION Continued
SUMMARY Continued
previous year of 615620 to cover Attorneys Fees for Live Stock Rate
and General Class Rate Investigations and to cover the cost of the WPA
Project to inventory electrical utility properties Thus when this increase
is taken into consideration the reduction in all other operating costs of
the Department was 76520 for the year
It is noted that while the operating costs of the Motor Carriers Division
shows an increase of 344200 in the year there was a 2063750 or 23
increase in revenue collections from Motor Carriers fees
COMMENTS
Official bonds of this Agency are in order
The financial records are neat and accurately kept
262
State of Georgia
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 38250000 38250000
Budget Balancing Adjustments 1151584 8562500
Revenues Retained
Grants from U S Government 22780131 18734280
County Participation Surplus Commodity Distribution 2146868 2207929
Earnings Charities Services 1214973 650135
Transfers Other Spending Units 11267402 28052389
Total income receipts 74507790 79332233
CASH BALANCES JULY 1st
Budget Funds 17391318 10552185
91899108 89884418
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communications
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Grants to Counties
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
24887034
4337049
3737189
1871571
16036
1877985
536523
109678
128068
45698639
2159470
130133
85489375
6409733
24751587
4689648
3044596
1471297
9662
1280755
320437
725662
151882
34819743
1066118
161713
72493100
17391318
91899108 89884418
State of Georgia 263
DEPARTMENT OF PUBLIC WELFARE
PUBLIC ASSISTANCE
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Funds 315000000 315000000
Budget Balancing Adjustments 146069781 78750000
Revenues Retained
Grants from U S Government 282489617 176393580
County Participation 45158894 34554846
Earnings Charities Services 56217 63773
Transfers Other Spending Units 12435040 29342695
Total income receipts 484199907 417919504
CASH BALANCES JULY 1st
Budget Funds 90518344 34682594
574718251 452602098
PAYMENTS
EXPENSE
Crippled Children
Personal Services Field Nursing Services 707034 995500
Travel Field Nursing Services 500155 681020
Benefits
Hospitalization 8906956 6739549
Convalescent Care 3315700 3074000
Appliances 1258948 1433795
Medical Services 3552710 3516540
Transportation of Children 51720 64900
Public Assistance
Benefits
Old Age 399256700 241533400
Blind 17097400 12586400
Dependent Children 116516950 91458650
Total expense payments 551164273 362083754
CASH BALANCES JUNE 30th
Budget Funds 23553978 90518344
574718251 452602098
mmmt
llllllllllllllllllllllllilLlilllllllllll
264
State of Georgia
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION PUBLIC ASSISTANCE
SUMMARY
The report herein covers the two main functions of the Department of
Public Welfare 1 Benefit Payments to Aged Blind Dependent and
Crippled Children and 2 the Administrative Expense Salaries Travel
Supplies etc in administering the State Welfare Program including all
expense for the State Department and that part of the administrative
expense of counties that is covered by grants from the State
FINANCIAL CONDITIONJUNE 30 1941
The State Department ended the year June 30 1941 in an excellent
financial condition as reflected by the following statement
RESOURCES
Cash in Bank29963711
LIABILITIES RESERVES AND SURPLUS
Federal and County Funds Reserved18857655
Accounts Payable and Encumbrances 4083737
Commodity Distribution Reserve 237828
Surplus June 30 1941 6784491
29963711
SUMMARY OF AVAILABLE FUNDS AND DISPOSITION
The Department of Public Welfare had available for the year ended
June 30 1941 666617359 as compared to 542486516 available for
the previous year The division of these funds was as follows
Year Ended Year Ended
FUND June 30 1941 June 30 1940
State 298448031 297580158
Federal 318695268 206563433
County 48202870 37629017
Miscellaneous 1271190 713908
Total Available 666617359 542486516
For the available funds the Department expended 636653648 for the
year ended June 30 1941 as compared to 434576854 for the previous
year and the cash remaining on hand unexpended at June 30 1941 was
29963711 the ownership of which is shown in the Financial ConditionState of Georgia 265
DEPARTMENT OF PUBLIC WELFARE Continued
ADMINISTRATION PUBLIC ASSISTANCE
SUMMARY Continued
Statement as compared to cash balances at June 30 1941 of 107909662
The summary of the purpose of the expenditures is as follows
Year Ended
PURPOSE June 301941 June 301940
Old Age Blind Depend Children Benefits532871050 345578450
Crippled Children Benefits 18293223 16505304
Administrative State Department 39790736 37673357
Administrative Grants to Counties 45698639 34819743
Total Expended for the Year636653648 434576854
CASH BALANCES
State Funds 10428912 93587034
Federal Funds 19510844 13425520
County Funds 23955 897108
Total 29963711 107909662
COMPARATIVE ANALYSIS OF PAYMENTS BENEFITS FUNDS
Old Age Assistance399256700 241533400
Aid to the Blind 17097400 12586400
Aid to Dependent Children 116516950 91458650
Total 532871050 345578450
DETAIL OF OLD AGE BLIND AND DEPENDENT
CHILDREN BENEFITS
These are the direct payments to beneficiaries under all programs not
including any administrative expense
Public assistance benefits for the year ended June 30 1941 are sum
marized as follows
State County Federal
Total Funds Funds Funds
Old Age 399256700 166047460 33636840 199572400
Blind 17097400 7089655 1459045 8548700
Dependent Children 116516950 48210335 10066148 58240467
Total 532871050 221347450 45162033 266361567
Average Percentage 10000 4154 847 4999266 State of Georgia
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION PUBLIC ASSISTANCE Continued
Public Assistance benefits paid in the year
In the first 6 months227655150
In the last 6 months 305215900
Total 532871050
State participation was increased effective with the months of April
from 40 to 45 County participation was at the same time reduced
from 10 to 5 Federal participation remaining at 50
CRIPPLED CHILDREN BENEFITS
Crippled childrens benefits were paid in the form of medical and hos
pital care and amounted to 18293223 for the year the source of funds
being
Federal Funds10861959
State Funds 7431264
Participation was 50 Federal and 50 State for A funds expendi
tures and 100 Federal for B fund expenditures
Crippled children benefits amounted to
In the first 6 months 8595996
In the last 6 months 9697227
18293223
DATA ON INCREASE OF BENEFITS
SINCE BEGINNING OF PROGRAM
There is shown below a statement of benefits paid at the beginning of
each quarter since the establishment of the Department of Public Welfare
in this State
Average
OLD AGE BENEFITS Individual Amount Allowance
July 1937 5144 5736819 1115
October 1937 16402 16550741 1009
January 1938 24237 23572678 973
April 1938 28946 27140250 938
July 1938 32786 29538250 901
October 1938 35152 31060150 884
January 1939 35906 31357700 873
April 1939 36651 31338500 855
July 1939 22322 18112900 811
October 1939 22558 18250500 809
January 1940 26767 21412350 801
April 1940 27618 22074450 799
July 1940 28260 22623650 801
October 1940 35796 29112700 8 13State of Georgia
267
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION PUBLIC ASSISTANCE Continued
OLD AGE BENEFITS Continued Individual
January 1941 41238
April 1941 48167
June 1941 51758
BLIND BENEFITS
July 1937
October 1937
January 1938
April 1938
July 1938
October 1938
January 1939
21
543
819
991
1107
1188
1232
April 1939 1258
July 1939 991
October 1939 1003
January 1940 1088
April 1940 1097
July 1940 1113
October 1940 1255
January 1941 1354
April 1941 1496
June 1941 1578
Cases
DEPENDENT CHILDREN BENEFITS
July 1937 403
October 1937 1990
January 1938 3201
April 1938 3822
July 1938 4262
October 1938 4498
January 1939 4613
April 1939 4710
July 1939 3708
October 1939 3626
January 1940 3878
April 1940 J 3842
July 1940 3778
October 1940 4243
January 1941 4827
April 1941 4835
June 1941 4756
The above shows the increase of
age allowance paid
Individual
1205
5607
9001
10536
11579
12130
12334
12452
10048
9720
10107
9918
9694
10804
12195
12105
11818
Amount
34131200
40039900
43136050
29072
678850
988600
1156150
1241100
1305900
1347550
1348900
992150
1002550
1089250
1105100
1125850
1300900
1445550
1614950
1713400
Amount
858121
4496700
7084700
8333700
9109350
9515450
9704550
9797700
7584600
7403600
7807950
7812750
7713700
8984850
10562800
10633700
10437400
benefit payments individuals
Average
Allowance
828
831
833
1384
1250
1207
1167
1024
1099
1094
1072
1001
1000
1001
1007
1012
1037
1068
1080
1086
Average
Individual
Allowance
712
802
787
791
787
784
787
787
755
762
773
788
796
832
866
878
883
and aver268
State of Georgia
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION PUBLIC ASSISTANCE Continued
There has been provided in the State Budget an increased allotment for
the Welfare Department for direct benefits beginning with the new fiscal
year July 1 1941 which will result in a further expansion of the rolls
ADMINISTRATIVE EXPENSESTATE DEPARTMENT
Administrative expense of all operations of the Department of Public
Welfare was 39790736 for the year ended June 30 1941 of which
26769517 was expended from Federal and County Funds and 130
21219 was expended from State Funds
While the Administrative expense of the current year was 39790736
as compared to 38963663 for the previous year the administrative ex
pense for the six months July 1 1940 to December 31 1940 was 212
51281 and decreased to 18539455 in the six months ended June 30 1941
For the current year under review the Public Assistance and Crippled
Children cases having an average of 50325 persons were handled at a
departmental administrative cost of 21831745 as compared to 35809
average number of cases handled for the previous year at a cost of
20755844
Administrative expense was the cost to control direct supervise and
maintain the services of the welfare program as follows
Total
ADMINISTRATIVE COST OF ALL SERVICES
Public Assistance 19798123
Crippled Children 2033622
State Institutions Overhead 1322776
Child Welfare Services 6627048
Prison Inspection 404708
Relief Certification
WPA 574143
CCC 741458
NYA 21192
Surplus Commodity 102967
Other Federal and General Relief 415456
Surplus Commodity Distribution 7749243
Federal and
State Funds County Funds
2713626 17084497
1089460 944162
1322776
1986490 4640558
404708
574143
741458
21192
102967
415456
3648943 4100300
Total
39790736 13021219 26769517State of Georgia
269
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION PUBLIC ASSISTANCE Continued
ADMINISTRATIVE EXPENSECOUNTY DEPARTMENTS
Grants in aid to County Welfare Departments were 45698639 for the
current year as compared to 34819743 for the previous year All was
expended from State Budget Funds Grants in the first six months of the
fiscal year were 23016002 and the last half of the year 22682637
Grants to County Welfare Departments are based on their approved
budget for salary and travel expenses of County Director and other staff
employees when engaged in the performance of welfare duties for which
the State makes an appropriation The State participated to the amount of
95 of such expenses after April 1 1941 and 90 prior thereto the
Act of the General Assembly having changed the basis of participation
effective April 1 1941
Making a similar comparison for the administrative grants to counties
there was an average of 50325 individual cases handled for the current
year on the State Grants to counties of 45698639 as compared to the
previous year when an average of 35809 cases were handled on Grants to
Counties of 34819743 However it must be kept in mind that after
April 1st of the current year the State paid 95 of the expenses as com
pared to 90 for the previous year
ANALYSIS OF STATE FUNDS AVAILABLE FOR YEAR ENDED JUNE 30 1941
Balance on Hand July 1 1941 93587034
General Fund Appropriation for Year 353250000
Less 6 Revenue Deficiency 21195000
Net Funds Available 425642034
Less Budget Balancing Transfers
Surplus on Hand January 1 1941 117730004
Surplus Accrued January 1 June 30 8296361
Net Funds Available for Expenditures 299615669
Less Transfer Capitol Square Imp Comm for pro rata cost of
operating offices 1000000
Less Transfer to State Supervisor of Purchases for pro rata
cost of purchasing 167638
Net State Funds approved on Budget 298448031270 State of Georgia
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION PUBLIC ASSISTANCE Continued
ANALYSIS OF FEDERAL FUNDS AVAILABLE FOR YEAR ENDED JUNE 30 1941
Cash on Hand July 1 1940 13425520
Grants from U S Government for
Old Age Assistance 214446162
Aid to Blind 10446681
Aid to Dependent Children 62837757
Child Welfare 4751472
Crippled Children 12787676
Total Federal Funds Available 318695268
ANALYSIS OF COUNTY FUNDS AVAILABLE FOR YEAR ENDED JUNE 30 1941
Balance on Hand July 1st 897108
Received from Counties for participation in assistance 45158894
From Counties for surplus commodity distribution
participation 2146868
Total County Funds Available 48202870
ANALYSIS OF MISCELLANEOUS FUNDS AVAILABLE
Commodity Salvage Sale of Containers 1214973
Refunds and Recoveries Public Assistance 56217
Total Miscellaneous Funds Available 12 71190
COMMENTS
The Director of the Department and the Chief of the Division of Ac
counts and Finance and others responsible for accounts are properly
bonded
Federal funds advanced to the State are segregated in separate bank
accounts and withdrawn when expenditures are made chargeable to the
activities for which the funds are allocated Unexpended Federal Funds
are therefore treated in the Balance Sheet as Reserve Funds on Deposit
All receipts and expenditures were properly accounted for All expendi
tures were within the limitations of approved budgets and of State Law
The financial records of the Department were complete and accurate and
the accounting system in the opinion of this Department is well adapted
for the needs of the Welfare DepartmentState of Georgia
271
STATE DEPARTMENT OF PUBLIC WELFARE
BENEFITS PAID AND ADMINISTRATIVE GRANTS IN AID
YEAR ENDED JUNE 30 1941
Line County
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
Carroll
Catoosa
Charlton
Chattahoochee
Chattooga
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
Columbia
Cook
Coweta
Crawford
Crisp
Dade
Dawson
Decatur
DeKalb
Dependent Total Public
Old Age Blind Children Assistance
1292000 67200 1145050 2504250
925050 65750 413300 1404100
699150 31750 633700 1364600
1102950 30600 337750 1471300
3621750 123500 573500 4318750
1250900 12800 203950 1467650
1992150 4500 496400 2493050
3861650 81700 744300 4687650
2098600 102700 227200 2428500
1775350 73650 643000 2492000
11240150 506250 3741900 15488300
1387250 46900 228300 1662450
901200 33000 460350 1394550
3227300 108350 394450 3730100
905400 53700 206600 1165700
3764850 95550 962500 4822900
4385300 127800 1115500 5628600
1412950 47000 153450 1613400
1798000 79100 251450 2128550
1008400 53000 227550 1288950
1203600 79100 477300 1760000
5303300 192450 570300 6066050
1437500 24850 524400 1986750
615100 9500 248300 872900
11416050 673750 3856050 15945850
826100 36650 156500 1019250
2269700 80000 364050 2713750
3050150 110900 788650 3949700
3508350 201050 280650 3990050
1140700 8900 123050 1272650
1237050 54250 484900 1776200
1009450 96800 332800 1439050
5003900 59000 1391050 6453950
1506550 202550 2374200 4083300
4438050 124100 970900 5533050
1441150 57000 292900 1791050
1354350 48100 720400 2122850
3842500 139750 522000 4504250
1148050 31200 133250 1312500
1886550 57400 963050 2907000
590850 10800 249100 850750
683100 25100 32000 740200
3512500 111000 945000 4568500
5020050 179350 3779700 8979100
272
State of Georgia
STATE DEPARTMENT OF PUBLIC WELFARE
BENEFITS PAID AND ADMINISTRATIVE GRANTS IN AID
YEAR ENDED JUNE 30 1941 Continued
Line
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
County
Dodge
Dooly
Dougherty
Douglas
Early
Echols
Effingham
Elbert
Emanuel
Evans
Fannin
Fayette
Floyd
Forsyth
Franklin
Gilmer
Glascock
Glynn
Gordon
Grady
Greene
Habersham
Hall
Hancock
Haralson
Harris
Hart
Heard
Houston
Irwin
Jackson
Jasper
Jeff Davis
Jefferson
Jenkins
Johnson
Jones
Lamar
Lanier
Laurens
Lee
Dependent Total Public
Old Age Blind Children Assistance
2817250 96300 1100000 4013550
2216500 119850 718750 3055100
3496900 235900 829550 4562350
1573600 55800 308250 1937650
2894400 139350 516050 3549800
394900 24000 134150 553050
1685500 51700 361100 2098300
2911700 87000 346500 3345200
3798450 212500 1024100 5035050
1097750 34950 267300 1400000
1892900 46500 482900 2422300
1305250 47000 247650 1599900
7068450 291150 817900 8177500
1708200 19950 309450 2037600
2721100 79900 481600 3282600
38927700 2767650 21061850 62757200
1253100 10200 171250 1434550
751400 17400 106650 875450
2929600 439550 596500 3965650
2939100 37400 396000 3372500
2491250 90600 802950 3384800
2210100 19200 281950 2511250
4196200 53650 918950 5168800
1798700 30950 811500 2641150
3227750 86800 982700 4297250
1922250 126900 237600 2286750
1761200 67050 562850 2391100
1687500 112550 184150 1984200
2449000 59650 360200 2868850
1095050 62750 318000 1475800
2409800 54100 292300 2756200
1571600 67600 308800 1948000
1435750 92200 717250 2245200
3211500 17300 324700 3553500
1573150 56000 152850 1782000
1028100 47200 476700 1552000
2726900 25000 810400 3562300
1473050 82400 680900 2236350
1989400 94600 372950 2456950
1510550 75700 176800 1763050
1572350 43300 248350 1864000
657500 61350 262950 981800
4353900 258950 1485400 6098250
1300500 88850 218950 1608300
State of Georgia
273
STATE DEPARTMENT OF PUBLIC WELFARE
BENEFITS PAID AND ADMINISTRATIVE GRANTS IN AID
YEAR ENDED JUNE 30 1941 Continued
Line County
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
Old Age
1230250
1439400
524100
3578050
1033000
2393450
2146850
1299850
1626850
734250
3416300
1361100
3235650
1887850
Montgomery 1450350
Morgan 2090550
Murray 1421650
Muscogee 6918300
Newton 2434400
Oconee 1193100
Oglethorpe 1834300
Liberty
Lincoln
Long
Lowndes
Lumpkin
Macon
Madison
Marion
McDuffie
Mclntosh
Meriwether
Miller
Mitchell
Monroe
Paulding
Peach
Pickens
Pierce
Pike
1885250
1648800
1408100
1383900
1435700
Polk 2659850
Pulaski 1384900
Putnam 1516600
Quitman 514100
Rabun 1237100
Randolph 2893600
Richmond 10135600
Rockdale 1058450
Schley 812350
Screven 2688800
Seminole 1162650
Spalding 3699550
Stephens 1899050
Stewart
Sumter
Talbot
Taliaferro
Tattnall
1669300
3970400
1108650
695900
2081750
Blind
35250
15700
29100
198550
78100
41350
22950
61200
50600
123250
77050
130150
74150
113350
58550
45600
380950
82150
20600
74200
57500
39050
12000
198300
101900
157250
86750
22550
40500
70100
526700
22950
9250
89800
2400
186500
23200
43200
142900
58050
6000
108450
Dependent
Children
297600
233400
314550
1639050
8800
356950
320900
152900
195100
259100
681200
380400
689800
263500
239500
85300
396550
3281000
524650
34200
324150
431250
380750
403800
985850
333050
1235200
216400
213900
131300
128400
161600
4086350
143000
208650
382350
208950
560200
496400
359300
811750
79400
80200
411750
Total Public
Assistance
1563100
1688500
867750
5415650
1041800
2828500
2509100
1475700
1883150
1043950
4220750
1818550
4055600
2225500
1803200
2234400
1863800
10580250
3041200
1247900
2232650
2374000
2068600
1823900
2568050
1870650
4052300
1688050
1753050
685900
1365500
3125300
14748650
1224400
1030250
3160950
1374000
4446250
2418650
2071800
4925050
1246100
782100
2601950274
State of Georgia
STATE DEPARTMENT OF PUBLIC WELFARE
BENEFITS PAID AND ADMINISTRATIVE GRANTS IN AID
YEAR ENDED JUNE 30 1941 Continued
Line County
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
Old Age
1494400
2418000
2482550
4665050
1813350
2008000
501100
1143700
6276050
1613400
Twiggs 1299500
Taylor
Telfair
Terrell
Thomas
Tift
Toombs
Towns
Treutlen
Troup
Turner
Union
Upson
Walker
Walton
Ware
Warren
Washington
Wayne
Webster
Wheeler
White
Whitfield
Wilcox
Wilkes
Wilkinson
Worth
846100
2893150
4087850
3550100
3022350
1594100
2181450
1675600
834650
1469600
1208900
2737050
1729500
2975050
1776500
2627900
Blind
64950
104500
170450
198950
31900
126550
43900
46400
277450
53600
49600
24000
72750
145900
104600
159100
59400
120700
142950
45350
37850
123650
44900
66200
22750
93900
Dependent
Children
550500
515350
439200
1221200
1016850
1440000
190800
249400
923050
595300
254500
238200
787000
611400
424050
2479900
181350
584350
789900
84000
361150
103700
1256750
525800
167800
325100
1063600
Total Public
Assistance
2109850
3037850
3092200
6085200
2862100
3574550
735800
1439500
7476550
2262300
1603600
1108300
3752900
4845150
4078750
5661350
1834850
2886500
2608450
964000
1868600
1312600
4117450
2300200
3209050
2124350
3785400
Totals399256700 17097400 116516950 532871050State of Georgia
275
STATE DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE GRANTS IN AID
YEAR ENDED JUNE 30 1941 Continued
Line County
Average Per Month
Number of Allowance
Individuals Per Month
Crippled Children
1 Appling 231 903
2 Atkinson 147 797
3 Bacon 138 825
4 Baker 157 782
5 Baldwin 497 724
6 Banks 212 577
7 Barrow 273 760
8 Bartow 503 777
9 Ben Hill 245 825
10 Berrien 259 803
11 Bibb 1330 971
12 Bleckley 217 639
13 Brantley 186 626
14 Brooks 394 789
15 Bryan 143 680
16 Bulloch 512 785
17 Burke 623 752
18 Butts 235 573
19 Calhoun 257 691
20 Camden 132 811
21 Candler 211 695
22 Carroll 471 1074
23 Catoosa 199 833
24 Charlton 93 786
25 Chatham 1027 1293
26 Chattahoochee 128 663
27 Chattooga 243 932
28 Cherokee 560 587
29 Clarke 530 628
30 Clay 141 754
31 Clayton 160 924
32 Clinch 122 984
33 Cobb 553 972
34 Coffee 280 1217
35 Colquitt 581 794
36 Columbia 275 542
37 Cook 252 702
38 Coweta 445 843
39 Crawford 176 620
40 Crisp 313 773
41 Dade 100 708
42 Dawson 124 497
Number
Treated
4
6
4
4
5
3
1
1
14
17
7
4
4
4
5
7
5
4
2
5
13
8
1
6
2
2
4
9
4
3
7
14
5
31
8
3
10
1
3
Total
Payments
P 36018
107347
40012
90513
178890
136120
4079
7575
188897
345292
48526
120232
16322
40790
115180
118484
20534
23223
13985
86586
160125
129416
32825
112074
13921
15519
15280
102802
72216
7835
115315
105868
140186
577561
65845
15733
125015
1347
70830
20395
Admin
Grants To
County
Departments
223473
120797
126130
137629
338945
132282
212947
411969
232288
218957
1346425
164522
87791
325880
109272
432753
498142
169634
176516
111095
165157
472266
169010
104489
1342504
143895
194461
352196
404400
115996
158128
124675
443611
305858
368212
129713
181045
368789
121946
283732
109000
109070276
State of Georgia
STATE DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE GRANTS IN AID
YEAR ENDED JUNE 30 1941 Continued
Line
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
Average Per Month
Number of Allowance
County Individuals Per Month
Decatur 424 898
DeKalb 737 1016
Dodge 510 656
Dooly 344 740
Dougherty 428 888
Douglas 231 700
Early 384 770
Echols 49 942
Effingham 240 727
Elbert 322 865
Emanuel 484 868
Evans 154 756
Fannin 316 639
Fayette 163 819
Floyd 722 944
Forsyth 288 590
Franklin 475 576
Fulton 4045 1293
Gilmer 239 500
Glascock 116 631
Glynn 327 1011
Gordon 366 768
Grady 414 682
Greene 288 727
Gwinnett 550 783
Habersham 275 800
Hall 493 726
Hancock 253 754
Haralson 244 816
Harris 212 780
Hart 368 650
Heard 161 762
Henry 277 829
Houston 251 646
Irwin 245 765
Jackson 461 642
Jasper 272 546
Jeff Davis 191 677
Jefferson 472 646
Jenkins 273 682
Johnson 298 686
Jones 234 629
Admin
Crippled Children Grants To
Number Total County
Treated Payments Departments
3 49006 349930
20 344799 767815
9 86313 341844
4 46338 307045
16 274791 384153
5 130289 158879
8 80375 289600
3 409642 109450
4 57707 184025
4 32538 275286
11 297147 412136 127239
11 292518 222456
8 64215 145914
17 331073 601705
6 227688 189306
11 202102 271926
40 640469 4944036
2 39851 124398
3 53693 96247
11 254536 276382
6 68759 267725
16 228324 307038
3 11871 197384
10 76064 457095
4 55134 208116
15 248627 510642
4 120490 198753
8 168464 226139 198045
16 130446 236782
4 123987 137881
7 132646 264627
7 123106 201131
5 170830 208636
16 274907 305440
13 169444 155211
3 21496 130840
6 89316 336295
3 54794 215853
8 112064 211167
8 172371 163651
State of Georgia
277
STATE DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE GRANTS IN AID
YEAR ENDED JUNE 30 1941 Continued
Average Per Month
Number of Allowance
Line County Individuals Per Month
85 Lamar 188 828
86 Lanier 96 852
87 Laurens 623 816
88 Lee 179 750
89 Liberty 197 662
90 Lincoln 228 618
91 Long 99 729
92 Lowndes 418 1081
93 Lumpkin 142 611
94 Macon 318 741
95 Madison 283 739
96 Marion 168 734
97 McDuffie 266 589
98 Mclntosh 117 741
99 Meriwether 416 845
100 Miller 190 797
101 Mitchell 435 778
102 Monroe 296 626
103 Montgomery 172 873
104 Morgan 310 601
105 Murray 236 657
106 Muscogee 773 1140
107 Newton 304 835
108 Oconee 177 587
109 Oglethorpe 328 567
110 Paulding 332 597
111 Peach 183 940
112 Pickens 289 527
113 Pierce 181 1182
114 Pike 208 751
115 Polk 349 969
116 Pulaski 180 781
117 Putnam 237 618
118 Quitman 92 623
119 Rabun 168 677
120 Randolph 377 470
121 Richmond 1168 1053
122 Rockdale 143 716
123 Schley 132 648
124 Screven 391 674
125 Seminole 142 809
126 Spalding 411 902
Admin
Crippled Children Grants To
Number Total County
Treated Payments Departments
2 50974 157317
4 73162 109745
9 120296 544203
1 15538 126861
5 67730 131407
4 103010 135922
3 152637 109450
18 283475 483816
6 179685 107920
5 175443 281336
8 116871 255478
4 19165 120293
4 27996 149378
5 47559 104941
12 189948 317434
11 171056 162251
10 140497 340466
11 73065 199820
7 213270 182778
8 63753 205144
5 162587 163362
7 63450 1005308
5 110012 253958
2 8870 143845
4 100646 225996
3 6759 207951
6 67908 183320
6 62176 167911
8 108734 208429
4 25224 192393
7 116651 352847
1 144742 153720
5 37552 126790
1 1748 102378
3 76293 117157
5 183736 281697
26 435110 1267886
1 6410 133367
7 42800 109201
6 65651 335692
8 152718 123507
12 96664 378338
278
State of Georgia
STATE DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE GRANTS IN AID
YEAR ENDED JUNE 30 1941 Continued
Line County
Average Per Month
Number of Allowance
Individuals Per Month
Crippled Children
Number Total
Treated Payments
127 Stephens 331 609
128 Stewart 250 690
129 Sumter 494 832
130 Talbot 160 648
131 Taliaferro 122 536
132 Tattnall 362 599
133 Taylor 281 625
134 Telfair 302 838
135 Terrell 351 734
136 Thomas 502 1010
137 Tift 260 919
138 Toombs 348 856
139 Towns 82 744
140 Treutlen 180 667
141 Troup 586 1063
142 Turner 240 787
143 Twiggs 173 772
144 Union 174 530
145 Upson 305 1025
146 Walker 465 869
147 Walton 501 678
148 Ware 406 1163
149 Warren 227 674
150 Washington 398 604
151 Wayne 286 761
152 Webster 114 707
153 Wheeler 223 697
154 White 216 506
155 Whitfleld 449 764
156 Wilcox 213 900
157 Wilkes 399 670
158 Wilkinson 256 690
159 Worth 333 946
5
6
11
2
4
6
7
11
4
11
4
27
1
5
1
1
5
1
9
8
9
8
1
1
11
5
3
2
7
8
6
8
4
38726
52425
437611
150853
150079
130979
90244
145855
86859
142925
37746
479241
3225
146299
17416
49142
68763
22143
292151
266809
113987
167819
1360
6410
170363
78763
40487
29654
60798
190227
50593
26869
77888
Admin
Grants To
County
Departments
194541
196135
379393
144684
109000
266788
185190
241830
277030
419918
270330
294272
109000
135322
529354
175519
139173
117446
255351
359626
345938
325975
180661
312933
188627
108022
169751
115769
284432
206616
272772
190458
271957
Totals
53202 835 1071 18293223 45698639State of Georgia
279
DEPARTMENT OF PUBLIC WELFARE
INSTITUTIONS DIVISION
RECEIPTS 1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 200000000 200000000
Budget Balancing Adjustments 19601549
Allocation Funds
Business License Tax Chain Stores 18350195 16833460
Budget Balancing Adjustments 720611 151088
Revenues Retained
Grants from U S Government 14212018 12920000
Earnings Hospital Services 128628 339922
Transfers Other Spending Units 180398451 174723000
Total income receipts
31970230 55219294
NONINCOME
Private Trust Accounts
Untransferred Allotments 27619785
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
Untransferred Allotments
39976543
28419785
5347234
123360173
23072551
72746773 206999252
PAYMENTS
OUTLAYS
Buildings Improvements
Personal Services
Travel
Supplies Materials
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Contracts
Miscellaneous
Equipment
Total outlay payments
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Fund Untransferred Allotments
16548537 12909408
17825 6255
11892653 17660855
4888
8629 43447
4140 20450
94300 173767
41073
24394894 103260992
600
11022788 4481189
63983766 138602924
7963007 39976543
800000 28419785
72746773 206999252280
State of Georgia
DEPARTMENT OF PUBLIC WELFARE
INSTITUTIONS
SUMMARY
This is a report of the building program which was begun in the year
1938 in conjunction with the Federal Public Works Administration and
which is nearing completion
From the beginning of the program in 1938 to June 30 1941 there has
been 251924345 expended and 4181424 encumbered for future pay
ment making a total cost of the program 256105769
Of the funds 196673751 was supplied from State Funds of which
101088894 was from Western and Atlantic Railroad Rentals Discount
and 95584857 was from other regular State Funds The Federal Gov
ernment granted to the State 59432018 as its part in the construction
program
The amount of unallotted State Funds on hand at June 30 1941 was
3781583 which is subject to allocation in this current fiscal year Of
the amount of expenditures an amount encumbered totaling 256105769
11523051 was for the Academy for the Blind 93278241 was for the
Training School for Boys 44660 was for the Confederate Soldiers Home
63968831 was for the School for the Deaf 7020393 was for the Train
ing School for Girls 63807614 was for the Milledgeville State Hospital
7502738 was for the School for Mental Defectives and 8960241 was
for Engineering Supervision and Contingent Expense of this entire build
ing program The detail of the various building and type of equipment
purchased at each of the State Institutions is shown in this report
This building program does not include that expended for the benefit of
the Milledgeville State Hospital through the State Hospital AuthorityState of Georgia
281
INSTITUTIONS BUILDING FUNDS DEPARTMENT OF PUBLIC WELFARE
EXPENDITURES BY UNIT AND PROJECT FROM BEGINNING TO JUNE 30 1941
ACADEMY FOR THE BLIND
Remodel Negro Unit
Remodel Kitchen Laundry Boiler Room
Kitchen Equipment
Heating
Plumbing
General Repairs
TRAINING SCHOOL FOR BOYS
Sanitary Sewers and Water Lines
Electrical Distribution System
Extension Gas Lines
Repairs Colored Barracks
Repairs Personnel Quarters
Equipment
Administration Vocational Unit
Equipment No 2
Personnel Quarters
Dormitories School Buildings
PWA 1642F Construction
1830899
769461
603244
2057074
1386805
4797358
837436
1282187
75015
456647
173121
4758766
8996669
95715
1368825
73113943
11444841
CONFEDERATE SOLDIERS HOME
Equipment
SCHOOL FOR THE DEAF
Sewers Main Institution and Perry Place
Water Line Institution and Perry Place
Outside Electrical Work
Steam Distribution System
Remodel Boys Dormitory
Administration Building
Repairs at Perry Place
Boiler Repairs
Retainer Wall Girls Dormitory
Curbs Gutters Walks Roads
Repairs to Boiler Room
Equipment
Dining Hall Building
Change School Building to Boys Dormitory
Repairs to Hospital Building
Equipment Dining Hall
Outside Electric Line Perry Place
Equipment No 2
Vocational Building
363788
2122578
259271
992792
2281110
4469755
9420
30255
7400
489546
3301282
405980
1995407
3207144
73980
768147
118700
332226
1092690
91158324
44660282
State of Georgia
INSTITUTIONS BUILDING FUNDS DEPARTMENT OF PUBLIC WELFARE
EXPENDITURES BY UNIT AND PROJECT
FROM BEGINNING TO JUNE 30 1941
Continued
SCHOOL FOR THE DEAF Continued
Land Purchase
Dormitory and Building PWA 1642F
Demolishing Old Structures
TRAINING SCHOOL FOR GIRLS
Receiving Building
Sanitary Sewers Water Lines
Repairs to Buildings
Equipment
MILLEDGEVILLE STATE HOSPITAL
Receiving Warehouse
Cold Storage Plant
White Male Receiving Building
Outfall Sewers to SHA
Storm and Sanitary Sewers Jones Building
Electric Work
Water Works to SHA
Equipment No 1
Jones Building Addition 1603F
2580875
38255913
72550
4937227
435087
1234836
377678
77357
5116117
17430222
283033
113053
1162166
8956039
866983
28959644
63230809
6984828
62964614
SCHOOL FOR MENTAL DEFECTIVES
Hospital Building 2167225
Water Works and Electrical Distribution System 3605109
Equipment 1363694
ENGINEERING CONTINGENCIES ALL PROJECTS
Total Expenditures
ADD Accounts Payable and Encumbrances for Completing Building
Program
SOURCE OF FUNDS ALLOTTED
State Funds 196673751
Federal PWA Grants 59432018
7136028
8960241
251924345
4181424
256105769
256105769oib
State of Georgia
283
1
INSTITUTIONS BUILDING FUNDS DEPARTMENT OF PUBLIC WELFARE
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30 1941
Continued
ACADEMY FOR THE BLINDMACON
2 Braille Writers
36 Chairs Dining Room
16 Chairs Chrome 8 Settees 4 Tables
200 Chairs Dining Room
Floor Edger Portable
Gas Ranges
Spreader Table
Deep Fat Fryer
Shelves
Cooks Table
Sauce Pan
Bain Marie Pan
1 Pot Sink
1 Sink and Drainboard
Drain Table
Butchers Table
Butchers Sink
Dish Table Glass Sink and Shelf
Dishwasher
Coffee Urn
1 Urn Stand
1 Bakers Table
1 Salad Table
14 Blinds and Transoms Venetian
10 Library Tables 3 x 6
1 Harvester Range less old gas range
12 Dining Room Tables 3 x 6
13 Sections Steel Library Shelves
1
1
1
Floor Sander 14 Rolls Sandpaper
Electric Refrigerator 685 cu ft
Fletcher Press CD 151 HH with combination press
for linens and woolens size 45
8258
5468
68502
30380
14200
61984
2618
12842
4747
4925
2352
12060
3432
2916
2705
4320
2712
19241
55395
4320
3588
12629
6689
11411
20000
12700
42600
107450
33979
44500
32500
TRAINING SCHOOL FOR BOYSMILLEDGEVILLE
2 Theatre Sound Motion Picture Projectors complete
installed
Changeover devices
Loud Speaker Units complete
1 Contract Kitchen Equipment 4th payment on con
tract of 1701004 delivered previous year
1 Contract School Equipment final on contract
American Seating Co delivered previous year
9 Repair Cleaners complete
1 Underwood Sundstrand Adding Machine
293608
6155
12576
2453
53710
95715
21600
651423284 State of Georgia
INSTITUTIONS BUILDING FUNDS DEPARTMENT OF PUBLIC WELFARE
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30 1941
Continued
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE Continued
1 Underwood Typewriter 7781
1 Contract Kitchen Equipment Dining Hall Final
on contract for 1701004 170100
1 Furniture Contract final on contract of 325220 32522
61 Steel Lockers Contract final on contract for
59238 5924
1 Water Tank 75000 gal construction complete
final on contract of 836300 83630
1 Furniture Equip final on contract of 103905 10391
180 Pupils Desks final on contract of 203580 20358
1 Sterilizer Equip final on contract of 39900 3990
259 Beds final on contract of 184421 18442
2 Chairs final on order of 1493 149
1 Equipment final on contract of McGregor Co
165203 16520
167 Steel Lockers final on contract of 86193 8619
6 Desks 6 Chairs 4 Files final on contract of
50962 5096
1 Contract School Equipment final on contract of
59678 5968
1 Contract Dormitory Furnishings final on con
tract of 108880 10888
1 Contract Kitchen Equipment final on contract
of 525129 537I5
1 Contract Surgical Selling Co final on contract
of 11160 1116
3 Floor Waxing Machines 52920
18 Chairs 3 Sofas 492 01
3 Gas Kitchens deluxe units 84084
16 Food Carriers 651 21
24 Rugs 95288
2 Desks 1 Table 6 Files 54832
1 Contract Freight Added to Vacuum Can Co 1510
17 Chairs 2 Bookcases 2 Fluorescent Lamps and 1
Pen Set 30880
1 Lot Hospital Equipment 22547
1 Lot Hospital Equipment 4125
1 Lot Hospital Equipment 9 10
1 Lot Dental Equipment 2 255 71
1 Concrete Mixer 455 00
1 Extractor Laundry Equipment 677 69
1 Dry Kiln
1 Lot Nursery Equipment 244 25
1 Lot Dairy Equipment 1 355 95
1 Motorola Radio 129 97
9 Motorola Radios 113 70State of Georgia
285
INSTITUTIONS BUILDING FUNDS DEPARTMENT OF PUBLIC WELFARE
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30 1941
Continued
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE C
2 Electric Saws 3 Sanders
1 Lot Vocational Shop Machinery Tools
3 Barbers Chairs
1 Lot Vocational Shop Tools
1 Lot Barbers Equipment
3 Razor Hones
Lot Barber Shop Furnishings
Lot Plumbing Equipment
Lot Tire Service and Fender Tools
Electric Laundry Machine complete
Barbers Sterilizers
Job Cylinder Printing Press
Lot Automobile Repair Shop Equipment Tools
Lot Carpentry Tools
Wire Stitcher
ontinued
54830
132779
37750
3554
4214
150
39906
24802
5439
600658
1618
220500
235168
8618
41848
344925
27978
108920
Lot Electric Machines for Vocational Shop
Electric Drills 1 Paint Spray Outfit and 1 Portable
Electric Hammer
1 Job Printing Press and Equipment
1 Power Paper Cutter 1 Perforator 1 Puncher with
cabinets 166323
1 Sterilizer 1 Scales 2 Heating Pads 13040
1 Pipe and Bolt Machine complete 53986
1 Power Stitcher Dust Collector and Stapler 105396
2 Paint Spray Outfits 1 Tire Spreader 1 Chain Hoist
1 Electric Polisher 26105
1 Arbor Variety Saw Hand Jointer Vertical Shaper
Speed Lathe 359937
6 Pairs Shears 4 Razor Strops 2050
1 Oilstone Tool Grinder Electric 20335
1 Heavy Duty Crank Shaper 16 1 Dry Art Machine
and 1 Arbor Press 255590
2 Engine Lathes Electric 263605
24 Saws 2940
6 Razors 1200
1 Wiring Machine Forming Rolls Power Squaring
Shear Simplex Shear Punch 24777
1 Lot Carpenters Tools 21506
1 Level Rod Poles 3181
1 K E Transit 37500
1 Kodak 9400
1 16MM Multiple Shuttle SoundonFilm Portable
Projector 35427
1 Lot Barbers Equipment 1931
5383299r
286 State of Georgia
INSTITUTIONS BUILDING FUNDS DEPARTMENT OF PUBLIC WELFARE
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30 1941
Continued
SCHOOL FOR MENTAL DEFECTIVESGRACEWOOD
57 Mattresses 29070
1 Majestic Range 30876
57 Pillows 8550
12 Alum Trays 1560
24 Doz Huck Towels 2760
48 Doz Bath Towels 7200
300 Blankets Army 65700
1 Lot Dishes 22202
2 Doz Pitchers 4330
2 Roasters 836
125 Pillows 6125
125 Mattresses 53750
8 Beds Springs 9432
4 Dressers 8592
8 Chairs 4880
125 Beds 88125
7 Beds 8253
6 Dressers 12888
12 Chairs 7320
150 Chairs Cane Seat 16018
50 Beds Hospital 85375
1 Compressor for Refrigerator 15200
2 Refrigerators 101813
1 Lot Rubber Sheeting 9469
74 Window Shades 10773
1 Range Electric 38970
20 Tables 34 x 70 x 30 15000
800 Yds Sheeting 17894
1 Lot Rubber Sheeting 9469
10 Mattresses 4993
1 Lot Dishes 2337
1 Lot Dishes 2860
5000 Yds Brown Sheeting 95405
4 Chairs 1 Table 49585
61 Shades 10631
250 Bed Spreads 18750
1 Lot Kitchenware 4612
6 Sewing Machines 35000
24 Pairs Portable Bed Sides 28104
1 Majestic Range 14000
100 Chairs 1 Cane Seat 11500
2 Sterilizers High Pressure 71190
1 Sterilizer High Pressure 77500
1 Operating Table complete 98608
1 Cabinet Desk Hospital complete 39312State of Georgia
287
INSTITUTIONS BUILDING FUNDS DEPARTMENT OF PUBLIC WELFARE
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30 1941
Continued
SCHOOL FOR MENTAL DEFECTIVESGRACEWOOD Continued
1 Lot Medical Hospital Equipment
1 Lot Hospital Equipment
1 Radiographic Fluoroscopic XRay Outfit
1 Lot Hospital Equipment
1 Lot Hospital Equipment
1 Lot Hospital Equipment
1 Lot Hospital Equipment
1 Lot Hospital Equipment
12 Pitchers
12 Towel Forceps
11182
10021
203537
3210
12178
2740
2159
2320
920
3300
1508384
SCHOOL FOR THE DEAFCAVE SPRING
1 Ditto Machine Films on Roller
1 Hearing Aid System
1 Single Unit Water Heater G E
21 Shades
1 Lot Kitchen Equip final on contract 859780
1 Lot Kitchen D H Equip on contract Wright Co
1 Lot School Equipment final on contract 103260
1 Lot School Equipment final on contract 192120
120 Lockers final on contract 47400
1 Lot Dormitory Furnishings final on contract of
384948
195 Beds final on contract 118935
26 Beds Mattresses Hospital
200 Chairs Dining Room
Electric Ranges
Ice Cream Cabinet
2
1
1 Lot Kitchen Equipment
1 Section Shelving
1 Vertical Mixer 1 Potato
1 Dishwasher
1 Coffee Urn Stand
Peeler 1 Food Cutter
1 Steam Kettle 1 40 qt Freezer
1 Kitchen Hood
18 Tables 42x96x30
1 Typewriter
Jersey Cows
Jersey Cow
Jersey Cows
Jersey Cows
2
1
2
2
1 Jersey Cow
2 Mixed Jersey Guernsey Cows
2 GMC Dump Trucks with Cabs
7845
74845
19340
6367
188945
259000
10326
19212
4740
38495
11894
48720
30380
130038
15136
105668
2500
111850
6840
45240
38500
34650
7000
12500
4500
11300
14500
7500
15000
215866288 State of Georgia
INSTITUTIONS BUILDING FUNDS DEPARTMENT OF PUBLIC WELFARE
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30 1941
Continued
SCHOOL FOR THE DEAFCAVE SPRING Continued
1 Sanding Machine 27571
1 DeLaval Milking Machine 64835
1 Contract Furnish Refrigeration complete 314875
1 Steam Press 1 Drying Tumbler 53000
TRAINING SCHOOL FOR GIRLSATLANTA
56 Chairs Dining Room 8506
1 Range 20125
5 Tables 2 Sinks 28470
1 Lot Dishes 12270
51 Beds 40545
1 Stoker 35000
51 Mattresses 33936
5 Chest Robes 9800
56 Fourdrawer Chests 84000
1 Center Table 3596
4 Settees 17216
1 Settee 4042
6 Chairs 2970
7 Cafeteria Tables 19502
MILLEDGEVILLE STATE HOSPITALMILLEDGEVILLE
2 Dishwashers Electric 131000
1 Mixer Electric 49500
1 Cafeteria Counter 94500
2 Sets Dish Table 128000
1 Pot Sink 25000
2 Preparation Tables 25900
1 Cooks Table Cabinet 25100
1 Salad Sink 14900
1 Work Table Cabinet 17900
1 Bakers Table 5200
2 Water Stations 11000
2 Food Trucks 11600
1 Gas Range 61500
1 Deep Fat Fryer 33500
1 Bake Oven 22000
2 Steam Jacketed Kettles 112800
2 Urns 46190
1 Allowance Old Cast Iron Kettle 39747
450 Chairs Dining Room 68355
150 Chairs Dining Room 22785
1 Lot Settees Chairs final on contract of 25209 2521
1958978
319978State of Georgia 289
INSTITUTIONS BUILDING FUNDS DEPARTMENT OF PUBLIC WELFARE
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30 1941
Continued
MILLEDGEVILLE STATE HOSPITALMILLEDGEVILLE Continued
1 Lot Tables Chairs Dressers final on contract of
135240 13524
1 Lot Desks Lockers Chairs final on contract of
13641 1364
1 Lot Hospital Equipment final on contract of
56910 5691
285 Beds 265983
1156066
CONFEDERATE SOLDIERS HOMEATLANTA
7 Beds and 7 Mattresses 23240
42 Radiator Covers 12600
4 Rocking Chairs 3920
5 Rocking Chairs 4900
44660290 State of Georgia
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 1048120 1189739
Revenues Retained
Earnings Veterans Aid Services 10125 49170
Total income receipts 1058245 1238909
CASH BALANCES JULY 1st
Budget Funds 262958 166072
1321203 1404981
PAYMENTS
EXPENSES
Personal Services 412787 433093
Travel 19155 14825
Supplies Materials 446356 524816
Communication 11585 14266
Heat Light Power Water 49191 32995
Publications 545 624
Repairs 96767 13657
Insurance 43727 2500
Pensions 12300
Equipment 24832 21098
Miscellaneous 72705 71849
Total expense payments 1177650 1142023
CASH BALANCES JUNE 30th
Budget Funds 143553 262958
1321203 1404981State of Georgia 291
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
SUMMARY
FINANCIAL CONDITION
The Confederate Soldiers Home ended the year June 30 1941 in a good
financial condition as reflected by the Balance Sheet which shows a sur
plus of 61361 after making provision for the Accounts Payable
AVAILABLE FUNDS
The operation of the Confederate Soldiers Home is under the juris
diction of the State Department of Public Welfare and its support is
derived by an allotment from the General Fund Appropriation made to
the State Department of Public Welfare from the General Funds of the
State for financing the operations of the various State institutions
The allotment made to the Soldiers Home for the year ended June 30
1941 was 1054923 which together with the 10000 received from the
rental of store building the 125 received from the sale of meals and
the 262958 cash on hand at the beginning of the period made the total
funds available 1328006
DISPOSITION OF AVAILABLE FUNDS
Of the funds available for the operation of the Institution 6803 was
paid to the Supervisor of Purchasers Office as the pro rata share of the
cost of purchasing incident to the operations of the Institution 1177650
was expended for the operation of the Institution and 143553 remained
on hand to cover the 82192 Accounts Payable and to create the surplus
of 61361
Of the 1177650 expended for operations of the Home 412787 was
for Personal Services 446356 was for Supplies and Materials 49191
was for heat light power and water 96767 was for repairs 43727 was
for Insurance and Bonding 24832 was for equipment replacements the
balance of expenditures being for various objects
The operating cost for the past year of 1177650 was a slight increase
over the operating cost for the year ended June 30 1940 when 1142023
was expended
Personal Services show a reduction of 20306 Supplies and Materials
show a reduction of 78460 the increase in cost being in such items as
heat light power and water repairs and insurance
In addition to the expenditures made by the Confederate Soldiers Home292 State of Georgia
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA Continued
the Home benefited from the Institutions Building Fund handled by the
State Department of Public Welfare to the extent of 44660 expended for
Equipment this item being covered in report under Institutions
COMMENTS
At the end of the fiscal year there were seven veterans in the Home the
youngest of whom was 95 years of age
The per capita cost of operating this home is necessarily high and will
run much higher as the population in the home decreases inasmuch as it
is necessary to maintain help of the various types such as the Superin
tendent yardmen maid nurse cook etc
While nothing should be done at the present time to disturb the peace
of the Confederate Veterans it would seem feasible for the future to
develop some plan for caring for some crippled children at the Home or
some such service so as to extend the use of the facilities of the plantState of Georgia 293
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA
RECEIPTS 1941 1940
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 2854497 3935127
CASH BALANCES JULY 1st
Budget Funds 1022151 445434
3876648 4380561
1771976 1719722
9835 5630
1227145 1192052
36070 34923
219754 206818
3762
140077 23919
100683 73147
167390 98081
2959 356
Total expense payments 3675889 3358410
CASH BALANCES JUNE 30th
Budget Funds 200759 1022151
3876648 4380561294 State of Georgia
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA
SUMMARY
FINANCIAL CONDITION
The Training School for Girls which is under the control of the Depart
ment of Public Welfare ended the year June 30 1941 in an excellent finan
cial condition which is reflected in the Balance Sheet by a surplus of
49735 after providing for accounts payable
AVAILABLE FUNDS
From the appropriation made to the Department of Public Welfare for
the operation of the State Institution there was allotted for the years
operation of this Training School for Girls 2865983 which together
with the 1022151 cash on hand at the beginning of the period made
the total funds available to meet the expenses of operating the Institution
for theyear 3888134
From this amount 11486 was transferred to the Supervisor of Pur
chases Office to meet the pro rata share of purchases incident to the
operations of the Institution thus leaving the net amount available
3876648
DISPOSITION OF AVAILABLE FUNDS
For the year ended June 30 1941 there was expended 3675889 which
compares with 3358410 expended for the previous year It is noted that
of the 317479 increase 69309 was an increase in payments for equip
ment replacements 27536 was an increase in Insurance Payments
116158 was an increase in payments for repairs and alterations 35093
was the increase in payments for supplies and materials and 52254 was
the increase in payments for personal services the balance of the increase
being in several miscellaneous items
The facilities of this school were expanded by the expenditure of 70
20393 for building and equipment realized from the Institutions Building
Fund shown in a separate report The improvement in the facilities in
cluded a Receiving Building Sanitary Sewers and Water Lines Repairs to
Buildings and new Equipment purchased
GENERAL
The Training School for Girls had an enrollment of 147 at June 30 1941
as compared to 143 at the beginning of the year The daily average for
the year just closed was 141 against 148 for the year 1940State of Georgia
295
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA Continued
The management reports that the Institution has received 1501 girls
since its opening in 1913
The financial records of this Institution are kept in the General Office
of the Department of Public Welfare and they reflect the proper and
necessary information
The management of this Institution is to be commended for the effort
that is being made in operating this Institution on a sound financial basis
The Superintendent is under the proper official bond296 State of Georgia
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR THE DEAF CAVE SPRING
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 7537762 11057271
Revenues Retained
Earnings Educational Services 192066 199559
Total income receipts 7729828 11256830
CASH BALANCES JULY 1st
Budget Funds 3934118 667010
11663946 11923840
PAYMENTS
EXPENSE
Personal Services 5009700 3903023
Travel 164988 135658
Supplies Materials 3689492 3159546
Communication 106135 57120
Heat Light Power Water 552950 218693
Publications 4077
Repairs 77452 60344
Rents 25411 16311
Insurance 460576 103577
Equipment 203892 295598
Miscellaneous 37764 35775
Total expense payments 10328360 7989722
CASH BALANCES JUNE 30th
Budget Funds 1335586 3934118
11663946 11923840State of Georgia 297
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR THE DEAF CAVE SPRING
SUMMARY
FINANCIAL CONDITION
The School for the Deaf located at Cave Spring ended the year June 30
1941 in an excellent financial condition with a cash surplus of 606206
after providing a reserve to meet all accounts payable and purchase orders
outstanding
AVAILABLE FUNDS
This School is supported by an allotment made by the State Department
of Public Welfare from the appropriation made to the Department for
the support of the various State Institutions The allotment made for
the year ended June 30 1941 was 7580901 which together with the
internal sales of 192066 and the 3934118 cash on hand at the be
ginning of the period made the total funds available to this School for
the year 11707085
DISPOSITION OF AVAILABLE FUNDS
From the total funds available 43139 was transferred to the Office
of Supervisor of Purchases to meet the pro rata part of purchasing cost
for the benefit of this school and 10328360 was expended for the various
operating costs of the school This operating cost for the current year is
an increase of 2338638 over the 7989722 cost for the previous year
Through the Institutions Building Fund Account which is reported in
a separate audit since the beginning of the building program in 1938 up
through June 30 1941 there was 63230809 expended for renovating this
plant and providing additional facilities
The providing of these additional buildings and equipment brought about
a larger enrollment and consequently increased maintenance expense
The management reports that the School is rapidly getting in shape
physically and in courses of study offered to accommodate all of the States
deaf children entitled to enrollment this additional enrollment is esti
mated at 75 in addition to the present enrollment
Some of the most noteworthy changes in courses of study offered are
the additional courses in automobile repair work painting and upholstery
beauty culture barbering and baking and for the colored children shoe
repairing agriculture pressing and cleaning trade sewing automobile
servicing etc298
State of Georgia
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR THE DEAF CAVE SPRING Continued
There were 220 white and 55 colored children enrolled the past year
from 90 counties of the State
The largest items of increased cost were 1106677 for personal serv
ices 529946 for supplies and materials 334257 for heat light power
and water 356999 for insurance and bonding
The financial records of this School are maintained by the central office
of the State Department of Public Welfare and are in the usual excellent
conditionState of Georgia
299
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES GRACEWOOD
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Hospital Services
Donations
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
1941
5153632
671714
5825346
1912676
1940
5427799
565012
558975
6551786
1649532
7738022 8201318
PAYMENTS
EXPENSES
Personal Services
Travel
Supplies Materials
Communications
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
CASH BALANCES JUNE 30th
Budget Funds
2941253 2562997
15265 21305
2900716 2567052
91114 88789
304322 218328
850 3479
80721 42941
167836 1001
595883 732178
3490 50572
7101450 6288642
87806
557866
1912676
7738022 8201318300 State of Georgia
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES GRACEWOOD
SUMMARY
FINANCIAL CONDITION
The School for Mental Defectives at Gracewood ended the year June 30
1941 in an excellent financial condition with a surplus of 110016 after
providing a reserve to liquidate the accounts payable
AVAILABLE FUNDS
This Agency of the State is supported by an allotment made by the De
partment of Public Welfare from the Appropriation provided for the opera
tions of the various State Institutions This allotment for the year ended
June 30 1941 was 5193690 which together with the internal fees and
sales of 671714 and the cash balance at the beginning of the period of
1912676 made the total funds available for the year under review
7778080
DISPOSITION OF AVAILABLE FUNDS
From the available funds 40058 was transferred to the Office of Super
visor of Purchases to offset the pro rata cost of purchasing incident to the
operations of this Institution 7180156 was expended for the operations
of the Institution and 557866 was the cash balance remaining on hand
at June 30 1941 The expenditures for the current year reflect an increase
of 891514 over the 6288642 expended for the previous year
The patients at this Institution numbered 318 at the beginning of the
year and 416 at the end which is an increase of 31
The construction of a hospital and other improvements and equipment
amounting to 7136028 in the four years of the Institutions Building
Program are not shown in this report but are shown separately under the
head of Institutions Building Fund carried by the State Department of
Public Welfare
The provision of these additional buildings and equipment brought about
a larger number of patients and consequently the increased maintenance
expense
The 14 increase in cost as compared to the 31 increase in the popu
lation is reflected in an increase in various items of expense as follows
378256 in Personal Services 333664 in Supplies and Materials 85994
in Heat Light Power and Water 166835 in Insurance all other items
of expense showing a net reduction of 73235State of Georgia
301
DEPARTMENT OF PUBLIC WELFARE
ACADEMY FOR THE BLIND MACON
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 3082049 3910794
Revenues Retained
Earnings Educational Services 79375 20046
Total income receipts 3161424 ff 3930840
NONINCOME
Public Trust Funds
Interest on Investments 46710 24425
CASH BALANCES JULY 1st
Budget Funds 957890 22845 746862 20718
Public Trust Funds

4188869 4722845
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
2159682 2290887
71765 67257
980673 1041454
50421 28556
171031 137277
670 4912
17215 38771
5000
136208 1914
190718 87694
6431 16090
Total expense payments
NONCOST
Public Trust Funds
ExpenseEquipment
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
3784814 3719812
6856
334500
62699
22298
957890
22845
4188869 4722845EasSSsS
snaaHsanaiiHrag
HHBBHHHHBHBp
302
Siaie of Georgia
DEPARTMENT OF PUBLIC WELFARE
ACADEMY FOR THE BLIND MACON
SUMMARY
FINANCIAL CONDITION
This State Institution ended the year June 30 1941 in an excellent
financial condition with a Cash Surplus of 202850 after providing a
reserve for the outstanding Accounts Payable Purchase Orders and for
the Pupils Trust Funds
AVAILABLE FUNDS
This Agency is supported by an allotment made by the State Department
of Public Welfare from the appropriation made available to this Depart
ment for the support of the various State Institutions and during the
year 1941 the allotment amounted to 3094375 which together with the
79375 internal sales rents and fees received and the 957890 cash on
hand at the beginning of the period made a total of 4131640 available
for expenditure
In addition to the funds available for operations there is a Students
Trust Fund the receipts of which were 46710 in the year and the balance
of 22845 made a total for this Trust Fund of 69555 for the year
DISPOSITION OF AVAILABLE FUNDS
From the funds available for operations 12326 was transferred to the
State Supervisor of Purchases Office to offset the pro rata cost of pur
chasing incident to the operations of the Institution 3784814 was ex
pended for the expense of operations and 334500 remained in the bank
at the end of the period The expenditures for operations this current
period were 65002 in excess of the 3719812 expended for the pre
vious period
Since the initiation of the Institutional Enlargement Program in 1938
the Academy for the Blind has received for remodeling repairs and equip
ment 11444841 as shown in the report on Institutions Building Funds
of the Department of Public Welfare
The items of expense show a reduction of 131205 for personal services
60781 in supplies and materials 21556 in repairs with increases in
such items as heat light power and water 33754 insurance and bonding
134294 and equipment replacement in the amount of 103024
The enrollment reported at this Institution for the year was 83 white
and 45 coloredState of Georgia
303
DEPARTMENT OF PUBLIC WELFARE
ACADEMY FOR THE BLIND MACON Continued
The only item of expenditure from the Pupils Trust fund was the ex
penditure of 6856 for two Victor Radios
It is reported by the management that a regular dentist has been em
ployed meaning a great deal to the students physically a station wagon
has been added to the equipment which is proving a great convenience
and pleasure to the students and the pipe organ pianos and other equip
ment have been overhauled and put in first class condition
PUPILS FUND INVESTMENTS
JUNE 30 1941
BONDS
U S Treasury 19446 3
No 42759 K
No 42760 L
10000
10000
No 42761 A 10000
No 42762 B 10000
No 7570 L 50000
No 765 E 100000
No 766 P
Coupons attached Oct 15 1940 et seq
U S Treasury 19468 3
No 15793 C
No 15794 D
No 59589 K
Coupons attached Dec 15 1940 et seq
Federal Farm Mortgage Corp 1949 3
No 208481 A
No 238217 H
100000 290000
100000 100000 100000 300000
100000
100000
200000
Coupons attached Nov 15 1940 et seq
STOCKS
Southwestern R R Common Certif No MA 4005
400000
1190000
Note Securities kept in Safety Deposit Box in Fulton National Bank Atlanta304
State of Georgia
DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND ATLANTA
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
239350
PAYMENTS
EXPENSE
Personal Services Terrell Vaughan 5000
CASH BALANCES JUNE 30th
Budget Funds 234350
239350
Not in operation in 1940
A community project in Atlanta proposed and considered as a State project but aban
doned and account closed after end of fiscal year 1941State of Georgia
305
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 6099776 10296695
Revenues Retained
Earnings Corrections Services
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Buildings Improvements
Personal Services
Travel
Supplies Materials
Miscellaneous
Equipment
Total outlay payments
CASH BALANCES JUNE 30th
Budget Funds
56137
141640
Total income receipts 6155913 10438335
CASH BALANCES JULY 1st
Budget Funds 6497774 541501
12653687 10979836
2698775
101659
2919098
142255
518562
9096
79307
13901
422015
1390968
27687
1620166
166367
1575344
53995
352395
5335
40060
650
277016
139340
7150
8323323 4237818
215615 47374
1337
601547 93193
27465
2474682 74875
3291844 244244
1038520 6497774
12653687 10979836306
State of Georgia
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE
SUMMARY
FINANCIAL CONDITION
The Training School for Boys at Milledgeville Georgia ended the year
June 30 1941 in an excellent financial condition as reflected by the Balance
Sheet showing a surplus of 274800 after making provision for the pay
ment of Accounts Payable and Purchase Orders unliquidated
AVAILABLE FUNDS
This Institution which is under the control of the State Department of
Public Welfare receives for its support an allotment from the appropria
tion made to the Department for the operation of the various State In
stitutions
For the period under review the allotment from the current years appro
priation was 6208906 which together with the 56137 received by the
Instituton from Fees Rents and Sales and the 6497774 cash on hand
at the beginning of the period made the total funds available to the Insti
tution 12762817
DISPOSITION OF AVAILABLE FUNDS
During the year ended June 30 1941 109130 of the available funds
was transferred to the State Supervisor of Purchases Office to cover the
pro rata cost of purchasing done in behalf of the Institution 8323323
was expended for the operating expenses of the Institution and 3291844
was expended for buildings and equipment at the Institution this amount
being in addition to the outlays and new structures and equipment amount
ing to 91158324 which was expended through the Institutions Building
Fund Account for the benefit of the Training School for Boys by the De
partment of Public Welfare This last amount not included in this report
is shown in a separate report on Institutions Building Fund of the Public
Welfare Department
The total of the above funds disposed of together with the cash balance
on hand of 1038520 fully account for the amount of available funds
Of the above 8323323 expended for expenses of the Institution 26
98775 was for Personal Services and 2919098 was for Supplies and Ma
terials 518562 was for Heat Light Power and Water 422015 was
for Insurance 1390968 was for Equipment Replacements the balance
of 373905 being for such items as Telephone Telegraph and Postage
Repairs Rents Travel etcState of Georgia 307
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE Continued
The operating expense of the Training School for Boys increased from
4237818 for the year ended June 30 1940 to 8323323 for the period
under review The larger portion of this increase was caused by the in
crease in the population of the school and the balance of the increase in the
numerous items of expense was incidental to doubling the plants capacity
It is noted that 1078609 was the increase in Personal Services 1343754
was the increase in Supplies and Materials 166167 was the increase in
service cost of Heat Light Power and Water 144999 was the increased
cost in Insurance 1251628 was the increase in Equipment Replacements
which account for all of the increases in cost with the exception of 100348
which is divided up among various classes of expenditure
As indicated by the above Summary there has been considerable plant
expansion in the recent periods consisting of buildings such as Vocational
Training Buildings and Administration Building also the construction of
driveways and walks The Institution is now equipped with uptodate vo
cational training equipment The Institutions personnel has been enlarged
and improved this being necessary to adequately take care of the increase
in a number of boys at the Training School the number being 235 at June
30 1941 of which 149 were white and 86 colored boys as compared to 155
at the beginning of the fiscal year of which 86 were white and 69 were
colored This is an increase of 516 during the year
The management reports that the present population is within approx
imately 80 of the full capacity of the Institution and that it is planned
to receive boys to the capacity within the next year
It is noted that instead of using the boys in strictly farming operations
that vocational instruction is being given in machine shops wood shops
sheet metal work shoe repairing radio repairing laundering and barbering
Additional dental and nursing services have been provided a dietitian
has been added the teaching and supervising has been strengthened to
adequately care for the increased number of boys at this Institution
The staff of this Institution is to be commended for their efforts in trying
to convert this Institution into a proper training school to enable the boys
committed therein to make a livelihood when released to private life308 State of Georgia
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 140147940 135368301
Revenues Retained
Earnings Hospital Services 10268856 7389786
Interest on Deposits 3679 13212
Donations Surplus Commodities 808720
Total income receipts 151229195 142771299
NONINCOME
Private Trust Accounts 2363955 2382873
CASH BALANCES JULY 1st
Budget Funds 23182303 27347922
Private Trust Funds 1097314 958989
177872767 173461083
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Accounts Payable Inventories Undistributed
Total expense payments
OUTLAYS
Buildings Improvements
Equipment
NONCOST
Private Trust Accounts
61366664 58266681
236515 258920
85484120 76846228
491679 426470
3702553 2922861
91308 78496
166412 110627
123850 120166
2002636 347002
6419121 7318385
51243 44866
3502931 2176262
163639032 144564440
2372478
913500
2297822 2244548
CASH BALANCES JUNE 30th
Budget Funds 9858966 23182303
Private Trust Funds 1163447 1097314
177872767 173461083State of Georgia 309
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
SUMMARY
The population at the Milledgeville State Hospital at June 30 1941 was
4979 white and 2800 colored patients or a total of 7779 This is an in
crease of 445 or 6 over the 4691 white and 2643 colored patients at the
Hospital at the beginning of the year
Outlay for new structures and equipment are not included in this report
same being shown in separate report on Institutions Building Fund of
the State Department of Public Welfare The expenditures for the Hos
pital from this fund exclusive of the expenditures through the State Hos
pital Authority amounted to 62964614 in the four years of the con
struction program
Buildings erected by the State Hospital Authority were partly occupied
from July 1 to December 31 of the period under review and since January 1
all have been occupied At the present rate of rental 669 per person
these buildings produced for the Hospital Authority approximately 19
30000 per month which is utilized for the operation and debt service of
the Authority
FINANCIAL CONDITION
The Milledgeville State Hospital ended the year June 30 1941 in an
excellent financial condition having a surplus of 3460080 on hand after
making provision for the payment of all current accounts payable
Although the Hospitals accounts at June 30 1940 reflected a surplus
of 13419398 the Hospital was in serious difficulty on January 1st hav
ing obligations payable of 24239606 with only 9055971 cash on hand
available to apply on the accounts As stated above this condition has
been remedied as of June 30 1941
AVAILABLE FUNDS
For the support of the Hospital there was alloted by the State Depart
ment of Public Welfare from the appropriation for the operations of the
State Institutions 154160323 which together with the 23182303 cash
on hand at the beginning of the period the 3679 interest received on cur
rent deposits the 808720 received from gifts of surplus commodity the
5669986 received from patients who pay the 2565302 from the sale
of products the 1211395 recovery from fire losses and the 822173
receipts from miscellaneous sources made a grand total of funds avail
able for operations of the Hospital of 188423881 as compared to 1
54918920 for the previous year310 State of Georgia
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL Continued
From the funds available there was transferred 684616 to the Super
visor of Purchases Office to cover the pro rata cost of purchasing for the
Hospital thus leaving the net funds available for expenditures by the
Hospital 187739265
In addition to the funds above stated the Hospital produced and con
sumed dressed meats from the Abattoir having a value of 23538556
canned fruits and vegetables from the cannery with a value of 4938014
dairy products from the dairy having a value of 2129459 and vegetables
and forage from the farm and garden with a value of 9572946 thus
a total of 40178975 value of products produced and consumed at the
Hospital
OPERATING COSTS
The operating costs for the Hospital for the year ended June 30 1941
were 177880299 exclusive of the 40178975 products produced and
consumed The cost for the current year was 30749631 in excess of that
for the previous year when 147130668 was expended
This increased cost is accounted for by the 13327767 rents paid to
the State Hospital Authority an 8637892 increase in cost of supplies
3099983 increase in personnel costs and an increase of 5683989 in all
other costs The entire increase in the operating costs can be safely at
tributed to the operation of the increased housing facilities
COMMENTS
This institution is under the control of the Department of Public Wel
fare and the Superintendent The Steward Financial Officer and the
Treasurer President of the Depository are under proper bond The rec
ords are kept on an accrual and consumption basis and this report is ad
justed to a cash basis to conform with the method of reporting on other
agencies of the State
The records of this institution are adequate and well kept and the in
formation necessary for this report was readily attainable The officials of
this institution are to be commended for their diligence in operating this
institution on a fair and economical basismmKKBtKaaKKKmmmmmmmMmmmammKmmHmammmmammmaammmmm
State of Georgia
311
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL Continued
INCOME EXPENSE AND GAIN OR LOSS FOR YEAR
AND SURPLUS BEGINNING AND END OF YEAR
INCOME
State Income as shown by MSH Books 166766323
Less Prior Year Income Reciepts Received
in current year 12606000
Other Income
Assessment Supervisor of Purchases
Total Income
154160323
10687722
684616
164163429
EXPENSE
Regular Maintenance
Outlay
Total Expense
Loss from Operations
SURPLUS
Add Surplus Beginning of Year
Deduct Surplus Charges during year
2550418729
173419635
913500
Surplus June 30 1941
For Operations Including 618880 Commissary Funds
174333135
10169706
25228104
44233
15014165312
State of Georgia
STATE HOSPITAL AUTHORITY
RECEIPTS
1941
1940
NONINCOME
Public Trust Funds
Grants from U S Government 37382633
Bonds 3 194168 19000000
Transfers Other Spending Units 13327767
Total receipts
CASH BALANCES JULY 1st
Public Trust Funds
91475000
216600000
193750
69710400 308268750
5304391 41672504
75014791 349941254
PAYMENTS
NONCOST
Public Trust Funds
Administration
Personal Services
Travel
Supplies
Communication
Publications
Rents
Insurance
Equipment
Miscellaneous
Interest on bonds
1847969
115867
29949
41574
7500
66000
670310
61442
8943824
2186830
204432
29901
67119
200711
89304
16069
35310
1958678
Total administration 11784435 4788354
INVESTMENT
Lands Improvements 47274821 339848509
CASH BALANCES JUNE 30th
Public Trust Funds 15955535 5304391
75014791 349941254
From Audit Report of Osborn Stribling Certified Public AccountantsState of Georgia
STATE HOSPITAL AUTHORITY
313
We have made an examination of the records of the State Hospital
Authority for the year ended June 30 1941 and submit herewith our
report together with the relative statements enumerated in the index on
the preceding page
The State Hospital Authority a body corporate and politic was duly
created and is existing under the Act of the General Assembly of the
State of Georgia approved February 1 1939
Our examination consisted of a verification of the asset and liability
accounts at June 30 1941 and also a verification of the cash receipts and
payments and a review of the construction contracts and operating ac
counts for the year then ended
ASSETS
Cash in bank 15955535 was verified by certificates received from
the depository and the balances were as follows
REVOLVING FUND
Fulton National Bank Atlanta Georgia
Main Office
SINKING FUND ACCOUNTS
Fulton National Bank Atlanta Georgia
Candler Building Branch
Construction
Interest
TRUSTEE ACCOUNT
Fulton National Bank Atlanta Georgia
Candler Building Branch
Revenue
Construction
2628448
11890730
103401
14519178
300000
1032956
1332956
15955535
Account receivablerental 1875900 represents the amount due at
June 30 1941 by the State Department of Public Welfare and was paid
early in July and prior to our examination
Buildings and land 415959823 represent the cost apportioned to the
buildings as shown in Schedule No 4 and the cost of land purchased from
the State
LIABILITIES
Accrued interest on outstanding bonds at June 30 1941 amounted to
2987500
Accounts payable 147500 represent payments withheld on construc
tion contracts until corrections are made by the contractors314 State of Georgia
STATE HOSPITAL AUTHORITY Continued
Bonds payable 239000000 are shown in Schedule No 3 as to amounts
and maturity dates
Surplusavailable funds total 14696435 and surplus invested in build
ings and land 176959823
GENERAL
The object of the Act of February 1 1939 was to create an instrumen
tality to finance building construction at institutions under the control of
the State by incurring debt without creating any debt of the State and
by receiving grants in aid for construction from the United States to
liquidate the debt incurred by issuance of State Hospital Authority reve
nue bonds payable solely from earnings from operation of the buildings
earnings to be fees rentals or other charges to be collected from institu
tions of the State leasing or contracting for the use of the buildings
The Authority which has perpetual existence consists of three mem
bers appointed by the Governor Its powers are set out in Section 4 of the
Act After being granted eight specific powers it is granted any power
usually possessed by private corporations performing similar functions
Upon its organization the Authority determined to construct and equip
buildings near the Milledgeville State Hospital as follows four buildings
to house patients a tuberculosis sanatorium and utilities and facilities for
the efficient operation of the five buildings At that time the projects
were estimated to cost 400000000 To finance them the Public Works
Administration agreed to make a grant of 45 or not to exceed 1800
00000 and the Authority authorized the issuance of revenue bonds in the
amount of 220000000
Subsequent to organization it was determined that among other things
a heating plant would have to be provided by the Authority The Public
Works Administration agreed to increasing its maximum grant to 1901
25000 and the Authority authorized the issuance of additional bonds
bringing the total amount authorized to 239000000 making the total
available funds 429125000
The Authority may issue bonds not in excess of 300000000 Act
February 1 1939
During the course of our examination it was brought to our attention
that the Public Works Administration disallowed a portion of the expendi
tures made in connection with the construction and did not participate in
the portion disallowed We have included in our report as Schedule No 5State of Georgia
315
STATE HOSPITAL AUTHORITY Continued
a reconciliation of P W A Grant verbatum as furnished us and without
further verification
Prior to our examination all construction had been completed and all
buildings and facilities were in use Rent was being paid by the State De
partment of Public Welfare at the rate of 750 per patient and per
attendant or nurse For the month of June 1941 the Authority charged
for 2655 patients and 231 attendants and nurses From the date of occu
pation of the buildings and facilities the Authority had earned from the
State Department of Public Welfare 15414130
On September 1 1940 the State Hospital Authority entered into with
the Fulton National Bank of Atlanta as Trustees a Trust Indenture se
curing State Hospital Authority Revenue Refunding Bonds
The bonds originally issued dated as of the 1st day of March 1939
were State Hospital Authority 4 Revenue Bonds and the total issued at
September 1 1940 amounted to 239000000 The holders of all of the
outstanding bonds agreed with the Authority to surrender such outstand
ing bonds in exchange for a like principal amount of revenue refunding
bonds to be issued under the provisions of the Indenture The Authority
authorized the issuance of revenue refunding bonds of the Authority in
the aggregate principal amount of 239000000 designated State Hospital
Authority Revenue Refunding Bonds in denomination of 100000 each
numbered 1 to 2390 inclusive dated September 1 1940 bearing interest
at the rate of 3 per annum payable semiannually on the first day of
March and September in each year and maturing as shown in Schedule
No 3 and the exchange was made
From Audit Report Osborn Stribling Certified Public Accountants316
State of Georgia
STATE HOSPITAL AUTHORITY
BALANCE SHEET
AS AT JUNE 30 1941
ASSETS
Current Assets
Cash in Bank
Revolving Fund
Sinking Fund Accounts
Construction
Interest
2628448
11890730
Trustee Accounts
Revenue
Construction
Account ReceivableRental
State Department Public Welfare
Total Current Assets
Fixed Assets
Buildings and Land
300000
1032956
LIABILITIES
Current Liabilities
Accrued Interest on Bonds
Accounts Payable
Contractors Payments Withheld
Bonds PayableDue Within One Year
Total Current Liabilities
103401
14519178
1332956
Bonds Payable 239000000
LessBonds Due Within One Year 4700000
SurplusAvailable Funds
SurplusInvested In Buildings and Land
15955535
1875900
17831435
415959823
433791258
2987500
147500
4700000
7835000
234300000
14696435
176959823
433791258
BONDS OUTSTANDING
STATE HOSPITAL AUTHORITY 3 Revenue Bonds
Dated September 1 1940 payable through Fulton
National Bank Atlanta or New York Trust
Co New York City
Interest Coupons payable semiannually
September 1st and March 1st
Issued and Outstanding June 30 1941 denominations
of 100000State of Georgia
317
STATE HOSPITAL AUTHORITY Continued
Maturity Amount Maturity Amount
911941 4700000 911955 8300000
911942 4900000 911956 8600000
911943 5100000 911957 8900000
911944 5400000 911958 9400000
911945 5700000 911959 9700000
911946 5900000 911960 10100000
911947 6100000 911961 10400000
911948 6300000 911962 10900000
911949 6600000 911963 11300000
911950 6900000 911964 11700000
911951 7100000 911965 12200000
911952 7400000 911966 12700000
911953 7800000 911967 13200000
911954 8000000 911968 Total 13700000
239000000
318
State of Georgia
SUPERVISOR OF PURCHASES
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustment
Transfers Other Spending Units
Revenues Retained
Earnings General Government Services
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
3000000
3000000
8307513 10800000
113162
101429
5420675 13901429
4430479
9851154 13901429
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Equipment
CASH BALANCES JUNE 30th
Budget Funds
7179000 6925084
56140 40210
554226 837005
428769 384205
86117
195478 117200
11145 69137
9500 97000
63287 48005
224051
1608
8723204 8603963
866987
1127950 4430479
9851154 13901429State of Georgia 319
STATE SUPERVISOR OF PURCHASES
SUMMARY
The financial condition of this State Agency is excellent as reflected by
the Balance Sheet on June 30 1941 showing an operating surplus of
1130320
INCOME
The assessments on the various State Agencies for the operation of
this Department for the year were 8307513 of which 5790148 was
for the period from July 1 1940 to January 14 1941 and 2517365 was
for the period from January 15 1941 to June 30 1941
Another income item was that of 113162 for the sale of automobile
mileage books to the State Agencies
The total income analyzed above was 8420675 for the year Of the
cash balance on hand at the beginning of the year 3000000 was re
funded to the Treasury General Fund
OPERATING COSTS
The expense payments made for the operating cost at the office of the
State Supervisor of Purchases for the year under examination was 87
23204 of which 7179000 was for Personal Services 554226 for Sup
plies and Materials 428769 for Communication Services 195478 for
Printing and Publicity and 224051 for Equipment the balance being for
Traveling Expense Repairs Rents Bond Premiums and Miscellaneous
The most outstanding feature in the Expense Payments is reflected in
the statement which shows expenditures of 5956262 for the 6V2 months
period from July 1 1940 to January 14 1941 and 2766942 for the 5l2
months period from January 15 1941 to June 30 1941 On an average
there was better than a 50 reduction in all items of expense between
these two periods
According to records of this office there were purchases made during
the year in the amount of 1195819517 of which 914024926 was in
the first 6 months of the year and 281794491 in the last six months of
the year Of the total purchases 761214558 was for the Highway De
partment 157987679 for the University System 141243898 for the
Public Welfare Department including the State Institutions and 1353
73382 was the amount of purchases made for all other State agencies
during the year320 State of Georgia
STATE SUPERVISOR OF PURCHASES Continued
COMMENTS
Under the Act creating the Supervisor of Purchases this Department
is allowed to make assessments on the other State Agencies for services
rendered in an amount not exceeding 3000000 per quarter or 12000000
per year the assessment being levied in the same proportion that each
agencys purchases bear to the total purchases The receipts from the
assessments of 8347513 were well within the provisions of the law
All expenditures were found to be within the limitations fixed for ex
penditure of State funds by law
The Hon H Carson Smith Supervisor of Purchases has complied with
the law in filing a bond in the amount of 1500000 which is written by
the Maryland Casualty Company
The records of this Department were found neat and accurate
State of Georgia
321
RADIO COMMISSION
RECEIPTS 1941
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Budget Balancing Adjustments 3052923
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
1940
3052923
3324223 4126094
271300 4126094
EXPENSE
Personal Services
Travel
Supplies Materials
Insurance
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
I 250000
21300
271300
686667
112704
500
2000
801871
3324223
271300 4126094
Commission was abolished by Act approved Feb 6 1941 and duties transferred to the
Regents of the University System of Georgia322
State of Georgia
DEPARTMENT OF REVENUE
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Allocations Funds
Property Intangible Tax
Income Tax
Sales Tax Gasoline
41000000 41000000
22038514 10250000
Sales Tax Kerosene
Sales Tax Beer
Sales Tax Wine
Sales Tax Cigars and Cigarettes
Bus Lie Tax Beer
Bus Lie Tax Wine
Bus Lie Tax Chain Stores
Bus Lie Tax Rolling Stores
Fines Forfeits
Budget Balancing Adjustments
Revenues Retained
Earnings General Government
Liquor Warehouse Charges
Other Sales
Taxes retained at source
Transfers Other Spending Units
Total income receipts 139785053
NON INCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
180470 183728
21558328 16645748
11928216 10446887
122593 125099
3718673 3263007
1021725 806635
8000000
191087 171737
68364 42455
936824 859390
8066 42309
2484
51266647 179342
35678655 30338608
17000
96869952 88198634
195223 4674357
139785053 194386252
2467499 3277561
47736969 28334127
4297111 1019550
194286632 227017490
State of Georgia
323
DEPARTMENT OF REVENUE
PAYMENTS
1941
1940
EXPENSE
Personal Services
Departmental 54913687
Retained at Source 96869952
Travel 13046817
Supplies Materials 6977567
Communication 7245651
Heat Light Power Water 16503
Publications 135835
Repairs 79480
Rents 533925
Insurance 369535
Equipment 1162235
Miscellaneous 660398
Total expense payments 182011585
CASH BALANCES JUNE 30th
Budget Funds 5510437
State Revenue Collections Unfunded 6764610
53903351
88198634
13361245
8744944
6425488
18078
57224
142734
619266
270106
2563661
678679
174983410
47736969
4297111
194286632 227017490324 State of Georgia
DEPARTMENT OF REVENUE
SUMMARY
This report covers an examination of the financial operations of the
Department of Revenue for the fiscal year ended June 30 1941 The
period covered in the report includes the administration of T Grady Head
Commissioner from July 1 1940 to January 14 1941 and the adminis
tration of J M Forrester Commissioner from January 14 1941 to
June 30 1941
FINANCIAL CONDITION
This Agency of the State is in excellent financial condition having a
surplus of 4339336 over and above the amount necessary to liquidate the
entire obligations of the Department as indicated on the Current Fund
Balance Sheet
Included in the obligations of the Department are reserves of 6935397
of which 1696346 was for revenue collections on hand and 170787 in
Accounts Receivable at June 30 1941 to be imbursed to the State Treas
ury for budget operations and 5068264 was for special revenue funds
deposited in escrow until the taxpayers liability is finally determined Of
this money deposited in escrow 160000 is for Rolling Store Tax and
4908264 is Motor Vehicle License Tag Tax for busses deposited by the
Georgia Power Company and the Savannah Electric and Power Company
INCOME FOR OPERATIONS OF THE DEPARTMENT
The funds for the operation of the Department are supplied by General
Fund Appropriation and the allocation of a percentage of certain taxes
The General Fund Appropriation of the Department was 41000000
for the year and same was subject to a reduction of 6 or 2460000
because of deficiency in General Fund Revenue thus making the net Gen
eral Fund Appropriation to the Department of Revenue 38540000 for
the year
The allocation received by the Department from a percentage of taxes
as provided by law totaled 39736830 for the period 3909760 of this
fund was derived from Beer Tax 936824 was from Chain Store Tax
21558328 was from Income Tax 180470 was from Intangible Property
Tax 122593 from Kerosene Tax 11928216 was from Motor Fuel Tax
8066 was from Rolling Store Tax and 1092573 was from Wine Tax
In addition to the General Fund Appropriation and the amount allocated
as shown above there was earnings by the Department of 35678655State of Georgia
325
DEPARTMENT OF REVENUE Continued
SUMMARY Continued
from Liquor Warehouse Charges which is authorized by law and is avail
able to the Revenue Department for operations
TOTAL AVAILABLE FUNDS
With the 38540000 General Fund Appropriation the 39736830 allo
cations derived from a percentage of certain revenue collections as set
out above the 35678655 from Liquor Warehouse Charges and 477
36969 cash on hand at the beginning of the period less the 195223 net
transfers from the Revenue Department to other Agencies there was a
total available for the operations of the Revenue Department for the
year of 161497231 as provided by law in force and effect
ADJUSTMENTS OF THE AVAILABLE FUNDS
Under the provision of law enacted in January of this year which re
stricts the funds available for a State Agencys use to the amount approved
on budget thereby preventing the creation of large surpluses and the
freezing of funds to the credit of the Department 70845161 of the
above funds available to the Department of Revenue was released for
other uses of the State Government thereby leaving for the operation of
the Revenue Department the sum of 90652070
Would like to point out in connection with this transfer that this is an
outstanding example of the benefit the State as a whole derived from the
new budget law for without this law this Department would have had
an additional surplus on hand in the amount of 70845161 if the inclina
tion had not been to expend the funds just because of the fact that the
funds were available This surplus would have been created while other
departments would have been operating with a deficit teachers salaries
unpaid or other financial restrictions imposed
DISTRIBUTION OF FUNDS AVAILABLE
TO THE DEPARTMENT UNDER BUDGET
From the 90652070 net available to the Department of Revenue for
operations for the fiscal year ended June 30 1941 there was 85141633
expended for the purposes listed below leaving 5510437 to pay its out
standing obligations and create the surplus of 4339336326 State of Georgia
DEPARTMENT OF REVENUE Continued
SUMMARY Continued
DIVISION Departmental Expenses
Executive Office 3622376
Chain Store Tax Unit 405491
Cigar and Cigarette Unit 6950665
Delinquent Tax Unit 3565471
Fuel Oil Inspection Unit 4432926
Fuel Oil Tax Collection Unit 6058784
Income Tax Unit 12116719
Intangible Tax Unit 2193659
Liquor Unit 18071369
Malt Beverage Unit 5223852
Motor Vehicle Tag Unit 15521158
Property Special Tax Unit 4168884
Public Utility Tax Unit 710344
Rolling Store Tax Unit 266482
Wild Life Tax Unit 884662
Wine Tax Unit 655543
Auxiliary Units
Contractors Licensing Board 146116
Confederate Pension Bureau Cost 147132
85141633
The General Assembly created the State Licensing Board for Contrac
tors by act approved March 30 1937 but failed to make an appropriation
for the operations of the Board As this Board was an agency to collect
State revenue and as the duties of collecting all State revenue is in the
first instance the duty of the Department of Revenue the expense of
operating this Board was assumed by the Department of Revenue until
it was abolished by an Act approved March 27 1941
The 85141633 Departmental operating expenses were expended for
various objects making up the total cost of the divisions shown above
as follows
54913687 was expended for Personal Services 13046817 for Trav
eling Expenses 1522136 for supplies mainly office supplies 437697
for Telephone and Telegraph 6807954 for postage of which the Motor
Vehicle Tag Division expended 5507357 which in the most part was
for mailing out Automobile License Tags 16503 for Heat and Lights
at Liquor Warehouse 5591266 for Printing of which 3507343 was
for Revenue Stamps 629943 for Tax Forms and Blanks and 1159563
for County Tax Collectors Digests and Cash Books There was also ex
pended by the Department 79480 for Repairs to Furniture and Equip
ment 533925 for Rents mainly Liquor Warehouses 369535 for Insur
ance and Surety Bond Premiums 1162235 for Equipment for offices andVnHnHBBBB9aHHHMnBBHHHBBBBBBBHBBBHHHHHH
State of Georgia 327
DEPARTMENT OF REVENUE Continued
SUMMARY Continued
Fuel Oil Laboratory 510804 for Freight Express and Drayage and
149594 for miscellaneous objects
COMPARISON OF OPERATING COST OF DEPARTMENT
For the fiscal year just closed there was revenue collections by the De
partment of 5134831248 which were made at a Departmental cost of
85141633 the collection expense being 16 of the revenue collections
For the previous year there was collected 4505205544 at a cost of
86784776 which made the collection cost 19 of the revenue collections
As indicated above the total cost of the Departmental operations for
this past year was 1643143 less than that for the previous year
Knowing that there has been drastic reduction in the operating expense
of the Revenue Department in recent months which would by far exceed
the 1643143 indicated above it was decided to analyze the account by
six months periods to determine if possible the cause of only 1643143
reduction in expense over a period of one year
It was found that the operating expense of the Revenue Department
for the period July 1 1940 to December 31 1940 as compared to the
same six months period for the previous fiscal year had been increased
by 6336594 of which 4201497 was for Personal Services 1368109
for Travel Expense the balance of the increase being for various objects
of expenditure
In view of the 6336594 increase in cost for the first six months of
the fiscal year it was necessary to reduce the cost by 7979737 the last
six months in order to reflect the net reduction of 1643143 over the
period of the fiscal year This was accomplished by a reduction in salaries
for the last six months of the fiscal year in the amount of 3191161 a
reduction in Travel Expense in the amount of 1682537 a reduction in
Equipment purchases in the amount of 1547055 and a reduction of
1558984 in other objects of cost
For information as to the 96869952 deductions or allowances made
from revenue to various outside agencies as provided by law please refer
to paragraph Fees Retained at Source under Disposition of Revenue
Collections It may be seen that insofar as the State of Georgia is con
cerned the total cost of revenue collections including the 85141633
expended by the Department and the 96869952 outside allowances was
182011585 or 3V2 of the revenue collections
The only control over the amount involved in the Allowances made is
the Legislative Act itself which fixes the rate of the allowances and cannot
be changed without legislative action328 State of Georgia
DEPARTMENT OF REVENUE Continued
SUMMARY Continued
REVENUE COLLECTIONS
This Department collected or had accounting control of 5134831248
of the State revenue for the year ended June 30 1941 A comparative
statement of the gross collection of revenue for the year ended June 30
1941 with the same class of revenue for the year ended June 30 1940 as
collected or accounted for by this Department is as follows
Year Ended Year Ended
REVENUE June 30 1940 June 301941
Corporation Franchise Tax 42151786 46181512
Business License Tax 104016227 109512063
Earnings General Government 1399642 568023
Earnings Protection 38245857 42352133
Fines and Forfeits 720340 703268
Income Tax 566818428 738756527
Inheritance Tax 47169419 56151712
Motor Carriers Mileage Tax 294657 200350
NonBusiness License Tax 218362376 238740112
Poll Tax 35118537 26362318
Property Tax 499501549 498695453
Alcoholic Beverage Tax 187398508 224416394
Beer Tax 111073365 127789311
Carbonic Acid Gas Tax 7270840 8555215
Insurance Premiums Tax 93341922 129231240
Cigar and Cigarette Tax 311736945 337979174
Kerosene Tax 26056484 27573157
Malt Syrup Tax 1545 3216
Motor Fuel Tax 2184162393 2482160077
Soft Drinks Syrup Tax 1786368 2004849
Wine Tax 28578356 36895144
Totals 4505205544 5134831248
INCREASE IN REVENUE COLLECTIONS
The above table reflects a 629625704 increase in revenue collections
for the year just closed over that of previous years This increase was
accounted for by a 297997684 increase in Fuel Oil Tax a 171938099
increase in Income Tax a 20377736 increase in Nonbusiness License
Taxes a 37017886 increase in Alcoholic Beverage Tax a 16715946
increase in Beer Tax a 35889318 increase in Insurance Premium Tax
it must be pointed out that this item is not in reality an increase but is
reflected as such because of the tax being payable on the last days of the
fiscal year and with part of the collections following in unequal amountsm
State of Georgia 329
DEPARTMENT OF REVENUE Continued
SUMMARY Continued
in the fiscal years by calculations as to the respective year this tax has
amounted to approximately 114600000 for each of the past two fiscal
years Other increases were 26242229 in Cigar and Cigarette Tax
8316788 in Wine Tax and 15129018 from numerous other sources
DISPOSITION OF REVENUE COLLECTIONS
FEES RETAINED AT SOURCE OF COLLECTION
Under the law there are certain deductions allowed various agents for
their aid in collecting taxes for the State and for the year just closed
there was 96869952 deducted from the above gross receipts prior to
the funds being remitted to the State
These funds were retained as provided by law by the following groups
or agents 35802440 from Corporation Franchise Tax Property Tax
Occupations Tax and Professions Tax by the tax officials of 159 counties
for their services rendered in connection with the assessing and collection
of these taxes
25031279 was retained from Fuel Oil and Kerosene Tax by the dis
tributors of same as provided by law to offset the expense incurred for
services rendered in collecting this tax for the State and to cover losses
sustained
32905771 was retained from Cigar and Cigarette Tax by the distrib
utors of same for their services in connection with the affixing of stamps
and other expenses incurred by them
1784350 was the discount alowed on Wine Tax stamps purchased by
the distributors
91913 was allowed as commissions on the sale of Fishing Licenses and
same was deducted from receipts from this source
1254199 was remitted to the sheriffs of the various counties for the
sheriffs fees collected by the Revenue Department as authorized by law
ALLOCATION TO DEPARTMENT OF REVENUE
FOR OPERATING EXPENSE
As provided by law there was allocated and set aside for the operating
expense of the State Revenue Department a percentage of certain taxes
and earnings totaling 75415485 as follows these funds set aside from
revenue collections for operations of the Revenue Department are an
330 State of Georgia
DEPARTMENT OF REVENUE Continued
SUMMARY Continued
addition to the General Fund Appropriation and by referring to the Sum
mary of the operations of the State Revenue Department the disposition
of these funds together with the General Fund Appropriation may be seen
DETAIL OF ALLOCATION TO THE REVENUE DEPARTMENT
From Chain Store License Tax 936824
Rolling Store License Tax 8066
Beer Tax 3909760
Income Tax 21558328
Kerosene Tax 122593
Motor Fuel Tax 11928216
Intangible Property Tax 180470
Wine Tax 1092573
Liquor Warehouse Charges 35678655
PAYMENT TO STATE TREASURY
The above two items shown as distributed from revenue receipts to
outside agents and to the State Department account for 172285437 of
the revenue receipts leaving 4962545811 of which 4962159716 was
duly remitted to the State Treasury and 386095 was held by the State
Revenue Department same not having reached the Treasury by the close
of the period but cleared immediately thereafter
GENERAL COMMENTS
The duties of collecting State revenue and setting up a system for each
class of revenue collected to insure that the collections are properly made
and accounted for is an enormous task The Departments internal control
is good and additional safeguards have and are being made to insure that
all collections are properly accounted for Deputy collectors are in the field
collecting delinquent taxes auditors are employed to check taxpayers rec
ords to ascertain if their taxes are properly reported and paid to aid and
assist the County Tax Collectors with their accounting problems inspectors
are employed to see that all cigarettes cigars alcoholic beverages offered
for sale are properly stamped with the State revenue stamp and are not
illegally sold
To insure even better accounting of all collections it is recommended
that License Forms for dealers in Wine Beer Liquor and other Licenses
issued when printed be numbered by the printers before delivery to the
departments so the sale by numbers can be properly accounted for and
no license could easily be issued without being recorded on the books of
the Department
Now that fishing and hunting licenses are being sold by agents appointed
in each county it is recommended that field men from the Department beH
State of Georgia 331
DEPARTMENT OF REVENUE Continued
GENERAL COMMENTS Continued
designated to call on these agents on visits to a county assisting them in
any way and to verify that all collections are properly reported and to see
that all licenses unsold after the expiration date of that license are re
turned to the Department for credit against the agents account as he is
charged with all licenses issued him in the first instance
A large number of motor vehicle tags were issued as duplicates for tags
either lost destroyed or stolen on affidavit of the vehicle owner that his
tag was either lost destroyed or stolen as provided by law It is recom
mended that the number of the tag reported as lost destroyed or stolen
be reported to the State Highway Patrol for their information and as a
safeguard to prevent this lost or stolen tag from being used by another
party It is our understanding that this practice has been inaugurated by
the Director of the Motor Vehicle Unit since June 30 1941
The following parties on the payroll during the first part of the period
covered by this report were from information furnished this Department
working under the direction of one Hubert Veal chief tax investigator of
Fulton County collecting delinquent tax and reporting the same to the
office of the Tax Collector of Fulton County
C E Duncan10140 to 123140
Salary paid this period 93000
F A Gillen7140 to 103140
Salary paid this period 100000
The following Special Tax Agents or Investigators were on the payroll
during the period
Robt M Cobb Jr10140 to 1141 60000
William Butt7140 to 10140 93465
Frank Morrison82040 to 121540 69424
The following were in the legal division of the Department during the
period
Andrew Tuten Asst AttyGenl11641 to 63041229163
B B Zellars Asst AttyGenl7140 to 61441 470829
W K Barrett Law Clerk11641 to 63041 137500
C E Gregory Jr Law Clerk7140 to 33141 135000
Claude Shaw Law Clerk7140 to 63041 259421
S T Allen1040 to 1341 31585
J M C Townsend740 to 11041 180000
No title was shown for the last two named employees
On the expense account filed by O B Peacock Liquor Enforcement
Officer 800 was allowed for repairs to a car used by a third party em
ployed to make a special investigation in addition to the five cents per
mile for the use of a personal car As this was a special investigation and332
State of Georgia
DEPARTMENT OF REVENUE Continued
GENERAL COMMENTS Continued
not made by a regular employee of the Department this item was paid
after submission to and approval by this the Auditing Department
The Commissioners bond in the sum of 7000000 was written by the
Maryland Casualty Company bond number 311662 the Cashiers bond in
the sum of 2500000 was written by the Western Indemnity Company
bond number 75278 Other employees of the Department are bonded in
a schedule bond written by the Maryland Casualty Company
Records kept by the Department were accurate and in good order
State of Georgia 333
SECRETARY OF STATE
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 3500000 3500000
Budget Balancing Adjustment 2619172 131683
Allocations Funds
Earnings Protection Services 4393058 3625460
Earnings Education Library Services 3298 1940
Earnings Health Services 5823633 5509993
Budget Balancing Adjustments 5565227 192107
Revenues Retained
Earnings Education Library Services 19209 9018
Transfers Other Spending Units 7472 6285
Total income receipts 5547327 12316336
NONINCOME
State Revenue Collections Unfunded 500
CASH BALANCES JULY 1st
Budget Funds 6294778 4867489
11842605 17183825
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
8034668 7636976
1748531 1539401
400906 346365
512545 491707
47961 31025
229447 258759
116765 78574
38780 60850
36438 18000
477528 337460
33500 89930
Total expense payments 11677069 10889047
CASH BALANCES JUNE 30th
Budget Funds 165036 6294778
State Revenue Collections Unfunded 500
11842605 17183825334
State of Georgia
SECRETARY OF STATE
SUMMARY
FINANCIAL CONDITION
The Office of the Secretary of State composed of the Constitutional
Division Archives and History Division Building and Loan Division Cor
poration Division Securities Division and Examining Boards Division
ended the year June 30 1941 in a good financial condition inasmuch as
there was 165036 cash on hand with only 8245 accounts payable re
ported this amount being for the Examining Boards Division thus re
flecting a surplus of 156791
The above surplus is exclusive of the 4054099 Examining Boards
surplus for the period ended June 30 1941 which was transferred to the
Special Emergency Fund under provision of the Surplus Transfer Act
passed by the 1941 session of the General Assembly with the stipulation
in the Executive Order making the transfer that said regulatory fees be
available when needed subject to budget approval
The reason for this large surplus in the Examining Boards Division
on June 30 1941 is the fact that the majority of such fees or 65 are
collected in the six months prior to June 30 thereby making it necessary
to create a surplus on June 30 to finance the Examining Boards for the
period July 1 to December 31 The Examining Boards as indicated by the
fact that 2046383 of the funds have been replaced to date will undoubt
edly require the full amount of the above stated transfer by December 31
The officials of the Secretary of States Office are to be commended for
paying their accounts promptly thus being able to reflect or to report a
small amount of 8245 as accounts payable
SECRETARY OF STATE AND ARCHIVES AND HISTORY
DIVISION OPERATIONS
REVENUE COLLECTIONS
For the period under review this Division of the Secretary of States
Office collected 21409 from sales made by the Archives and History
Division 442260 from general fees of Constitutional Office and 298576
from Corporation Registration Fees making the total amount collected by
these Divisions 762245
DISPOSITION OF REVENUE COLLECTIONS
Of the 762245 collected 742836 was paid into the General Funds
of the State 19209 of the sales were retained as part of the operating
funds of the Department and 200 was held in the bank for remittance
to the State TreasuryState of Georgia
335
SECRETARY OF STATE Continued
SUMMARY Continued
OPERATING FUNDS
The office of the Secretary of State and Archives and History Division
is supported by a General Fund Appropriation of 3500000 per annum
which was subject to a 210000 or 6 reduction because of General Fund
Revenue Deficiency making a net annual appropriation for the year just
closed of 3290000 To this amount was added the 19209 as above stated
which together with the 1619712 cash balance on hand at the beginning
of the period made the total available for expenditures by the Secretary
of States office for the year 4928921
DISPOSITION OF OPERATING FUNDS
For the year under review 1666541 was expended for the operations
of the Constitutional Office 825658 was expended for the Archives and
History Division which is maintained in the Rhodes Memorial Hall in
Atlanta 2409172 was transferred to the Special Emergency Fund same
being a surplus in excess of expenditures approved on budget and 27550
remained as the cash balance of the Department
EXPENDITURES
Of the 1666541 expended for the operations of the Constitutional
Office 1399691 was for personal services 9515 for travel and the
remainder of 257335 was expended for all other operating costs of the
office
The operating cost for the year of 1666541 reflects an increase of
120358 over that of the previous year which is accounted for by a
134286 increase in equipment purchased for the purpose of providing
better storage facilities for the old records of the State Other items of
expense mostly personal services show a reduction of 13928
BUILDING AND LOAN DIVISION
REVENUE COLLECTIONS
The total revenue collections by this Division of the Office of the Secre
tary of State amounted to 111500 for the period of which 92500 was
for Filing Fees and 19000 was for Examining Fees
DISPOSITION OF REVENUE COLLECTIONS
The total amount collected by this Division 111500 was transmitted
to the State Treasury for credit to the account of the Division to cover
operating costs
OPERATING FUNDS
As stated above the revenue collections of 111500 were placed to the
credit of this Division which together with the 95340 cash on hand at336 State of Georgia
SECRETARY OF STATE Continued
SUMMARY Continued
the beginning of the period made the total amount available for operating
cost for the year 206840
DISPOSITION OF OPERATING FUNDS
For the period under review 84745 was expended for operating costs
115000 was transferred to the Special Emergency Fund same being a
surplus in excess of expenditures approved on budget and 7095 remained
as the cash balance of the Department
EXPENDITURES
Of the total expenditures of 84745 10000 was expended for personal
services 62425 for travel and 12320 for other operating costs of the
Division
The operating costs for the year reflects a decrease of 14620 as com
pared with that of the previous year all of which was reflected in travel
expense
CORPORATION DIVISION
REVENUE COLLECTIONS
There was collected for the year from Corporation Charter Fees
848620
DISPOSITION OF REVENUE COLLECTIONS
The total amount of 848620 collected was duly remitted to the State
Treasury and placed to the credit of the Corporation Division to cover
such necessary expense as is incident to the collections of same
OPERATING FUNDS
As above stated the 848620 was placed to the credit of the Cor
poration Division and available for operations There being no cash bal
ance at the beginning of the period this was the total funds available
for the year
DISPOSITION OF OPERATING FUNDS
There was expended by the Secretary of States Office for the benefit
of the Corporation Division 86534 of which 40469 was for supplies
and 46065 was equipment which are the only purposes for which the
funds can be expended under the Act establishing the Division In view
of this expenditure there was created a surplus of 762086 of which
16900 was paid to the States General Fund and 745186 was trans
ferred to the Special Emergency Fund same being a surplus in excess of
expenditures approved on budgetState of Georgia
337
SECRETARY OF STATE Continued
SUMMARY Continued
EXPENDITURES
The total expenditures of 84745 for this Division was 82895 less
than the amount of expenditures for the previous year all of which was a
reduction in the purchase of equipment caused by the purchase of the
initial equipment as authorized by Act of the General Assembly being
made in the previous year
SECURITIES DIVISION
REVENUE COLLECTIONS
The total revenue collection from Securities Fees for the year ended
June 30 1941 was 1292882 of which 4500 was from Filing Fees
753733 from Issuers Licenses 250149 from Agents Licenses and
284500 from Dealers Licenses
DISPOSITION OF REVENUE COLLECTIONS
The above 1292882 revenue collections was duly transferred to the
State Treasury 38786 being placed in the General Fund of the Treasury
as required by law to offset general government costs and 1254096 was
placed to the credit of the Securities Division as its appropriation for
the year
OPERATING FUNDS
The 1254096 placed in the Treasury to the credit of the account of
this Division together with the 859308 cash on hand at the beginning
of the period made the total amount available to cover operating costs
21J3404
DISPOSITION OF OPERATING FUNDS
The expenditures made for the operating costs of the Securities Division
were 1449400 and the surplus of 650942 was duly transferred to the
Special Emergency Fund same being a surplus in excess of expenditures
approved on budget and 13062 was cash balance of the Department
at June 30
EXPENDITURES
Of the 1449400 expenditures for the operating cost of the year 11
41050 was for personal services and 174253 was for travel expenses and
134097 was for all other costs of the Division
The expenditures for the period under review were 88230 in excess of
that for the previous year which is accounted for by a 103270 increase
in personal services 63366 increase in travel and a reduction of 78406
in all other items of expense of the Division338 State of Georgia
SECRETARY OF STATE Continued
SUMMARY Continued
EXAMINING BOARDS DIVISION
REVENUE COLLECTIONS
The total funds collected by the Examining Boards for the year were
8271097 which reflects an increase of 453290 over the amount col
lected for the previous year 310285 of this increase was in Barbers
Fees 2000 in Architects Fees 100 in Chiropodists Fees 18725 in
Dentists Fees 44220 in Embalmers Fees 99000 in Engineering Fees
1400 in Librarians Fees 113720 in Nurses Fees 11000 in Osteo
pathists Fees 23050 in Real Estate Board Fees and 7000 in Veteri
narians Fees The reduction in collections over that of previous year was
43300 for Chiropractors Fees 49210 for Medical Fees 26000 Optom
etrists Fees 56210 Pharmacists Fees and 2490 in Public Accountants
Fees
DISPOSITION OF REVENUE COLLECTIONS
Of the 8271097 248124 was duly transferred to the State General
Fund as provided by law to offset general governmental costs 8022673
was transferred to the State Treasury for credit to the Examining Boards
Fund to cover operating costs of the Board and 300 remained in the
bank account of the Department for remittance to the State Treasury
OPERATING FUNDS
The amount as stated above which was placed to the credit of the
Examining Boards Funds in the State Treasury in the amount of 80
22673 together with the cash on hand at the beginning of the year of
3720418 made the total funds available to cover the operating costs of
the Examining Boards including the Joint Secretary Office 11743091
DISPOSITION OF OPERATING FUNDS
From the total funds available 7472 was transferred to the Supervisor
of Purchases Office as the pro rata cost of purchasing incident to the op
erations of this Division 4735224 was expended by the 16 Boards
2828967 was expended for the operations of the Joint Secretarys Office
and 4054099 was transferred to the Special Emergency Fund same
being a surplus in excess of expenditures approved on budget with the
stipulation in the Executive Order making the transfer that said regu
latory fees be available when needed subject to budget approval
The reason for this large surplus in the Examining Boards Division on
June 30 1941 is the fact that the majority of such fees or 65 are col
lected in the six months prior to June 30 thereby making it necessary toState of Georgia 339
SECRETARY OF STATE Continued
SUMMARY Continued
create a surplus on June 30 to finance the Examining Boards for the
period July 1 to December 31 The Examining Board as indicated by the
fact that 2046383 of the funds have been replaced to date will undoubt
edly require the full amount of the above stated transfer by December 31
There also remained cash on hand in the bank of the Department of
117329
EXPENDITURES
Of the 4735224 expended for the operations of the various Boards
2756652 was for personal services 1344713 was for travel expense
185041 was for supplies 162851 for communication 212387 was
for publications and 73580 was for all other operating costs of the Boards
The operating costs of the Boards for the year under review reflect an
increase of 577548 over that for the previous year of which 317233
was for the recently created Engineering Board 160113 for the Bar
bers Board and the balance of the increase of 100202 is accounted for
by small increases and decreases in various other Boards
Of the 2828967 expended for the operations of the Joint Secretarys
Office which serves all of the 16 Examining Boards 2061325 was for
personal services 157625 was for travel expense 111094 was for sup
plies 276621 was for communication 180027 was for equipment and
42275 was to cover other operating costs of the office
The office of Joint Secretary is supported by a pro rata assessment on
each of the Boards which is shown in detail in this report
The expenditures for this Division of the Secretary of States Office for
the year under review reflects an increase of 66757 over that of the
previous year with the personal service item showing a reduction of
84010 travel expense item showing an increase of 44100 the supplies
item showing a reduction of 26430 the telephone telegraph and postage
item showing an increase of 14739 the equipment item showing an in
crease of 112580 with all other items of operating costs showing an
increase of 5778
COMMENTS
The Secretary of State is under a public official bond in the sum of
1000000
The Departments records are well kept and all expenditures were under
sanction of law340
State of Georgia
SECRETARY OF STATE
ANALYSIS OF EXPENSE PAYMENTS
YEAR ENDED JUNE 30 1941
Total 42701 Personal Services Travel 14685 577469 3540 16820 48385 64250 194985 1355 89595 63785 12880 6500 30620 124569 84415 10860 upplies
BOARD OF EXAMINERS OF 22150 1154500 2000 19200 88106 128475 267800 136600 410688 24325 9150 128650 63075 301708 225 550
Barbers 1885391 5540 57676
Chiropractors Dentists Embalmers 36020 156404 207360 495522 7320 11400 4700
Librarians Medicine 1355 241145 7450
Nurses Optometrists 677784 42305 15650 47545 1600
181738 4358
Public Accountants Real Estate Veterinarians 230207 505017 11085 29390 13052
Total of Boards 4735224 2756652 1344713 185041
BOARDS OF EXAMINERS
Joint Secretarys Office 2828967 2061325 157625 111094
Total
7564191 4817977 1502338 296135
CONSTITUTIONAL OFFICE 1666541 1399691 9515 15338
ARCHIVES AND HISTORY DIV 825658 665950 41414
BUILDING LOAN DIVISION 84745 10000 62425 4720
CHARTER DIVISION 86534 40469
SECURITIES DIVISION 1449400 1141050 174253 2830
Totals 11677069 8034668 1748531 400906State of Georgia 341
SECRETARY OF STATE
ANALYSIS OF EXPENSE PAYMENTS
YEAR ENDED JUNE 30 1041
Communi Ht Lt Publi Equip Miscel
cation PwrWtr cations Repairs Rents Insurance ment laneous
100 44125 216 6841 38780 2000 1 5000 4000
1233 560 10000 7360 175 10287 4000 2500 7750
7500 68100 1000 87666 2500
2735 1398 26100 12875 10525 76442 300 2500 1250 3000
162851 212387 300 38780 2000 32500
276621 23650 17625 180027 1000
439472 212387 23950 38780 19625 180027 33500
2350 14460 19065 7000 199122
8160 45961 63560 500 113
5000 2600
46065
57563 2000 10190 9313 52201
512545 47961 229447 116765 38780 36438 477528 33500State of Georgia
343
STATE TREASURY
ADMINISTRATION
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 3000000 3600000
Budget Balancing Adjustment 1686504
Transfers Other Spending Units 1867 865
Total income receipts 1311629 3599135
CASH BALANCES JULY 1st
Budget Funds 1329353 372365
2640982 3971500
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
2023992 2130000
99134 144904
50327 87723
125662 126451
85250
14010 12614
170298 102550
42636 30405
7500
2611309 2642147
29673
1329353
2640982 3971500344
State of Georgia
STATE TREASURY
CUSTODIAL ACCOUNTS
RECEIPTS
1941
1940
NONINCOME
Private Trust Accounts
Sale Highway Certif Refunding Bonds
U S Gov for Counties of Chattahoochee
Nat Forest Area
S Gov for Unemployment Comp Bureau
S Gov for Employment Service
271913850 534192500
U
U
U
u
u
u
S Gov for Unemploy Benefits
S Gov for Vocational Education
S Gov for Vocational Education Defense Training
S Gov for Vocational Rehabilitation
Delinquent Fuel Oil Tax Collections for Revenue Dept
Unemploy Comp Bureau Tax
State Revenue Allotments to Spending Units
1179291
89187818
7800000
390000000
60544543
117584654
4825337
641242355
5252608984
758701
86185331
7720700
380000000
60613841
4496745
952159
805804400
4723572601
Total receipts
6836886832 6604296978
CASH BALANCES JULY 1st
Private Trust Account
Spending Units Allotment Funds 598152570
Education Dept Federal Voc Rehab 174663
Governor Revenues Unfunded 3590046
Labor Unemployment Comp Tax for U S Treas 55424428
Labor Unemployment Comp For Benefits 20000000
Revenue Revenues Unfunded 952159
469602389
3590046
64011836
10000000
Total balances
678293866 547204271
7515180698 7151501249State of Georgia 345
STATE TREASURY
CUSTODIAL ACCOUNTS
PAYMENTS 1941 1940
NONCOST
Private Trust Accounts
Highway Dept 271913850 534192500
Counties in Chat National Forest Area 1179291 758701
Labor Unemployment Comp Bureau Admin 89187818 86185331
Labor Unemployment Comp Bureau Benefits 410000000 370000000
Labor Unemployment Comp Bureau Tax Refunds 4579894 4391808
Labor Unemploy Comp Bureau Tax to U S Treas 692000000 810000000
Labor Employment Service Admr 7800000 7720700
Education Voc Ed 60358121 606l3841
Education Voc Ed Defense Training 76089152
Education Voc Rehabilitation 4709404 4322082
State Revenue Allotments to Spending Units 5522149732 4595022420
Total payments 7139967262 6473207383
CASH BALANCES JUNE 30th
Private Trust Accounts
Spending Units Allotment Funds 328611822 598152570
Education Fed Voc Ed 186422
Education Fed Voc Rehabilitation 290596 174663
Education Fed Voc Defense Training 41495502
Governor Revenues Unfunded 3590046 3590046
Labor Unemploy Comp Tax for U S Treas 86889 55424428
Labor Unemploy Comp for Benefits 20000000
Revenue Revenues Unfunded 952159 952159
Total balances 375213436 678293866
7515180698 7151501249346 State of Georgia
STATE TREASURY
PUBLIC DEBT
RECEIPTS 1941 1940
INCOME PROM STATE REVENUE ALLOTMENTS
General Fund 29150000 29150000
Allocation Funds
Property Tax 10000000 10000000
Sales State Property 18000
Rents W A Railroad 54000000 54000000
Total income receipts 93168000 93150000
NONINCOME
Bonds Refunding 4 50 year to University System 4300000 200000
Current Loans 700000000 350000000
CASH BALANCES JULY 1st
Budget Funds 22460133 20510508
819928133 463860508
PAYMENTS
EXPENSE
Interest
On Fixed Debt 15145323 16000535
On Current Loans 1578316 1299840
Total expense payments 16723639 17300375
NONCOST
Fixed Debt
Bonds 4J4 20000000 20100000
Bonds 7 300000
W A Rental Warrants 54000000 54000000
Current Loans 700000000 350000000
CASH BALANCES JUNE 30th
Budget Funds 28904494 22460133
819928133 463860508State of Georgia
347
STATE TREASURY
COUNTY ROAD AID
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Sales Tax Gasoline
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Grants to Counties
CASH BALANCES JUNE 30th
Budget Funds
1941
1940
395618979 347683226
30896947 28076777
426515926 375760003
426515926 344863056
30896947
426515926 375760003
STATE TREASURY
LAND TITLE GUARANTY FUND
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Fund
Land Title Registration Fees
Budget Balancing Adjustments
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
CASH BALANCES JUNE 30th
Budget Funds
1941
1940
11235 16563
972
11235 15591
437001 421410
448236 437001
448236 437001348
State of Georgia
STATE TREASURY
SUPREME COURT
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 8700000 8802000
Budget Balancing Adjustment 352770
Transfers Other Spending Units 2013
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
8347230 8799987
2558830 1843848
10906060 10643835
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Repairs
Insurance
Equipment
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
7683668
11845
61906
51429
12574
500
204932
7575217
21730
91210
77855
183185
1000
134808
8026854 8085005
2879206
2558830
10906060 10643835State of Georgia
349
STATE TREASURY
COURT OF APPEALS
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 7400000 7550000
Budget Balancing Adjustments 188879
Transfers Other Spending Units 39
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
7211121 7549961
732145 565031
7943266 8114992
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
Repairs
Equipment
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
7041000
75785
62917
31034
109441
7320177
623089
6968459
107151
63739
115093
128405
7382847
732145
7943266 8114992iffftftfin

IIIJJIMUil

350
tfae 0 Georgia
STATE TREASURY
SUPERIOR COURTS
RECEIPTS
1941
1940

t

INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
21400000 21400000
207124
21192876 21400000
725954 750305
21918830 22150305
21328379 21339061
33835 85290
21362214 21424351
556616 725954
21918830 22150305State of Georgia
851
STATE TREASURY
GENERAL ASSEMBLY
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Transfers Other Spending Units
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
20000000 20000000
2790083
3557 84
17206360 19999916
13854146 59462
31060506 20059378
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies
Communication
Publications
Acts and Journals
Constitutional Amendments
Repairs
Rent
Equipment
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
16511200
3034608
784927
83859
5091494
63520
54285
332385
688140
10515
48324
822267
4233200
7500
62901
25623893 6205232
5436613
13854146
31060506 20059378352 State of Georgia
STATE TREASURY
SUMMARY
The State Treasury Accounts reported herein have been grouped by kind
in order to simplify the presentation of the Treasury operations Also to
the same end unexpended budget allotments Federal grantsinaid and a
few other funds are treated as custody or agency transactions and ac
counting control is set up in the reports of the beneficiary spending units
As all of the State Auditors of Georgia have commented the laws setting
up the fiscal system of the State are the accumulation of Enactments
Constitutional and Statutory since the establishment of the Government
and while they furnish a rule of operations they scarcely constitute a
designed or planned system
REVENUE RECEIPTSBUDGET FUNDS
The State revenue is collected by 16 State Departments imbursed into
the State Treasury and distributed to funds that is to the allocations
fixed by law and to the unallocated or General Fund When the revenue
receipts have been funded they are then available for allotment as Budget
Funds by the Budget Bureau under the terms of the General Appropria
tion Act as amended
16 Revenue Collecting Agencies collected 5243073426 which was dis
tributed 3278424311 to 26 budget allocation accounts and 1964649115
to the General Fund thence to 36 budget appropriation accounts In the
final distribution at the end of the year 13204085 of the General Fund
surplus of 19673039 at the beginning of the year was added to the
General Fund revenue receipts for the year and of the total years reve
nue 3668527 remained at the end of the year unallotted in the Budget
Balancing Fund so the total budget allotments in the year to the 62
spending unit accounts amounted to 5252608984 It will be noted that
the General Fund deficiency amounted to 6 of the General Fund appro
priations subject to the deficiency reduction clause of the General Appro
priation Act
FISCAL AGENT ACCOUNTS
Included under this group are the Public Debt and Interest the County
1 cent Gas Tax Road Aid Grants and the Land Title Guaranty Fund The
distribution of County Road Aid is shown by counties and the State Road
Mileage at the beginning and end of the year is also shown
The payments made on these accounts for the period under review were
20300000 for retirement of the States Bonded Indebtedness 54000000State of Georgia 353
STATE TREASURY Continued
SUMMARY Continued
for the redemption of the Western and Atlantic Railroad Rentals Dis
counted 15145323 for Interest on the States Bonded Indebtedness
1578316 for Interest on Temporary Loans and 426515926 for
Grants to Counties for Maintenance of Secondary Roads This compares
with 20100000 expended in the previous year for the retirement of the
States Bonded Indebtedness 16000535 for the Interest on the Bonded
Debt 1299840 for Interest on Current Loans and 344863056 for
Grants to Counties for Maintenance of Secondary Roads The item of
54000000 for redemption of Western and Atlantic Railroad Rentals
Discounted is the same as the current year
JUDICIAL AND LEGISLATIVE ACCOUNTS
The Treasury is disbursing officer for the Courts and the General
Assembly
For the period under review there was expended 8026854 for the
operation of the Supreme Court as compared to 8085005 for the pre
vious year
The operating costs of the Court of Appeals was 7320177 as com
pared to 7382847 for the previous year
The States part of the expense of operating the Superior Courts was
21362214 for the year just closed as compared to 21424351 for the
previous year
For the General Assembly which was in session this past year there
was expended 25623893 of which 16511200 was for Per Diem of the
members and attaches 3034608 for Travel of members 5091494 for
the Publication of Constitutional Amendments the balance being for
supplies repairs and equipment
STATE REVENUE COLLECTING ACCOUNT
The State Treasury collected for the benefit of the State 56949235 in
Fees Dividends and Rents of which 54000000 Western and Atlantic
Railroad Rentals Discounted was the largest item These funds were
duly placed as a credit of the proper accounts in the State Treasury
TREASURY DEPARTMENT OPERATING ACCOUNT
This account reflects the activity of the Treasury as a spending unit
The Legislative Appropriation for operating the State Treasury was
3000000 for the year and there was a reduction of 180000 because of
the deficiency in the General Fund revenue There was a transfer from354 State of Georgia
STATE TREASURY Continued
SUMMARY Continued
this Appropriation in the amount of 1506504 to the Special Emergency
Fund same being the amount in excess of budget approval The net amount
of appropriation of 1313496 together with the 1329353 on hand from
the previous year made available to the Treasury Department for the
years operation 2642849 Of this 1867 was transferred to Supervisor
of Purchases
The operating expense of the Treasury for the year under review was
2611309 as compared to 2642147 for the previous period Comparison
of the items of expense reflect a 106008 reduction in Salaries 45770
reduction in Traveling Expense a 37396 reduction in Supplies a 67748
increase in Insurance because of new term of office an 85250 increase
in Printing because of Publication of Annual Report with 5338 increases
in various other items The stability of the Treasurys operations has
been upset in the recent months because of the great increase in work
caused by the National Defense Funds and other Federal Funds which
are handled through the State Treasury The State Treasurer is to be
commended for handling this work and maintaining the same cost in
operating the Department
PROPERTIES COMMISSION
The State Treasurer is treasurer of this Commission which is com
posed of the Governor State Treasurer and Chairman of Public Service
Commission which functions both as a revenue collecting and a spending
unit
The properties under control of this Commission which are the Plaza
Hotel Eastern Hotel at Chattanooga Tennessee pay rent in the amount
of 1600008 for the year from which taxes due the City of Chattanooga
and the State of Tennessee in the amount of 600062 were paid The bal
ance available from these rents are duly transmitted to the State Treasury
after taxes are paid
GENERAL
Treasury funds are fully protected by depository burglary holdup
forgery and public official bonds
Deposits of registered bonds by insurance companies railroad and hotel
lessees and by depository banks have been checked and found in order and
list of same is on file in the Department of Audits
All expenditures made by this Agency were within the limitations
fixed by law for expenditure of State Funds
35State of Georgia
355
STATE TREASURY Continued
SUMMARY Continued
GRANTS TO COUNTIESGAS TAX FUND
State Road Mileage
July 1 June 30
1940 1941
97450
70807
60000
42670
59315
58250
45912
95050
57171
95496
67865
53725
84853
94395
76852
118275
Burke 112072
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
Bleckley
Brantley
Brooks
Bryan
Bulloch
60138
70950
72405
53353
92462
45229
94900
73128
38576
46271
56490
37521
45711
59703
117799
101628
Coffee 110297
Colquitt 112588
Butts
Calhoun
Camden
Candler
Carroll
Catoosa
Charlton
Chatham
Chattahoochee
Chattooga
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Columbia
Cook
Coweta
Crawford
Crisp
Dade
Dawson
Decatur
DeKalb
68578
49329
86395
65171
64782
60800
66242
95453
80966
126120
90427
72860
63690
59315
67250
78832
110300
77071
124226
67865
53725
99853
113475
77852
118275
112072
60138
70950
84009
53353
160520
45229
108750
74051
38576
46271
91640
37521
45711
59703
147699
104598
130797
118578
68578
49329
86395
65171
64782
77359
89092
96563
80966
Payments
Year Ended
6301941
P 3913818
2791617
2251385
1761307
2001790
2103400
2083064
3508202
2256081
3892466
2290338
1813138
3092912
3525544
2622143
3991601
3782258
2029564
2394454
2655283
1800582
4514873
1526409
3486499
2484398
1301882
1561576
2605217
1266277
1542677
2014884
4587628
3490642
4157840
3891222
2314403
1664779
2915701
2199420
2186293
2391181
2685266
3238358
2732478356
State of Georgia
STATE TREASURY Continued
SUMMARY Continued
GRANTS TO COUNTIESGAS TAX FUND
Dodge
Dooley
Dougherty
Douglas
Early
Echols
Effingham
Elbert
Emanuel
Evans
Pannin
Fayette
Floyd
Forsyth
Franklin
Fulton
Gilmer
Glascock
Glynn
Gordon
Grady
Greene
Gwinnett
Habersham
Hall
Hancock
Haralson
Harris
Hart
Heard
Henry
Houston
Irwin
Jackson
Jasper
Jeff Davis
Jefferson
Jenkins
Johnson
Jones
Lamar
Lanier
Laurens
Lee
State Roac Mileage Payments
July 1 June 30 Year Ended
1940 1941 6301941
121468 135418 4312566
67614 67614 2281869
72707 72707 2453750
49922 70922 2104646
78103 96963 2924105
72918 86418 2737467
49890 49890 1683710
75080 87680 2791994
143691 159691 5134345
49571 49571 1672946
57132 57132 1928115
50970 51720 1731622
88867 91979 3056193
53828 58078 1903689
80583 87583 2826538
138124 153924 4902953
65266 65266 2202628
39425 39425 1330534
79521 79521 2683714
67787 67787 2287709
103803 152728 4365162
78808 85808 2841315
121171 133591 4331209
74506 92506 2835082
97662 114402 3551790
74679 79357 2591799
55370 80150 2376361
115224 127224 4102380
67347 77597 2482867
61270 61270 2067769
89045 89045 3005132
84860 84860 2863896
55788 68318 2139484
91364 94764 3143955
99915 99915 3371978
46234 63734 2014487
137328 137328 4634611
64064 64064 2162063
76747 76747 2590095
90767 90767 3063247
48106 48106 1623506
77923 99043 3070644
165601 165601 5588782
33120 76090 1955326
State of Georgia 357
STATE TREASURY Continued
SUMMARY Continued
GRANTS TO COUNTIESGAS TAX FUND
State Road Mileage Payments
July 1 June 30 Year Ended
1940 1941 6301941
Liberty 82600 106690 3229146
Lincoln 48300 48300 1630053
Long 52472 60472 1893118
Lowndes 142283 146993 4885730
Lumpkin 67049 75949 2445150
Macon 87885 87885 2965985
Madison 76505 95555 2954802
Marion 59628 59628 2012352
McDuffie 49747 49747 1678887
Mclntosh 50906 50906 1717990
Meriwether 115645 134345 4298175
Miller 46380 46380 1565257
Mitchell 141303 142738 4790692
Monroe 132023 132023 4455574
Montgomery 67102 67102 2264591
Morgan 64120 64120 2163950
Murray 50564 50564 1733698
Muscogee 8i403 8i403 2747225
Newton 78134 99034 2956329
Oconee 49266 58576 1816572
Oglethorpe 71941 84i941 2659455
Paulding 95407 107247 3425469
Peach 36734 36734 1239719
Pickens 63987 91287 2645736
Pierce 62492 74822 2297455
Pike 38942 38942 1314233
Polk 65 996 71956 2349378
Pulaski 64383 64383 2172827
Putnam 74739 74 789 2524016
Quitman 36660 36660 1237219
Rabun 58357 65357 2094144
Randolph 60892 60892 2055012
Richmond 73580 73580 24832 12
Rockdale 40285 55505
Schley 36999 36999
Screven 75076 75076
Seminole 47237 47337 159U 7fl
Spalding 51764 51 764 1746955
Stephens 39352 47372 1500863
Stewart 66974 66974 2260270
Sumter 92956 103156 3335402
Talbot 78481 98381 3005070
Tahaferro 52386 52386 1767948
Tattnall 97024 113794 3618009
Taylor 89083 89083 3006414
1592173
1248660
2533700358
State of Georgia
STATE TREASURY Continued
SUMMARY Continued
GRANTS TO COUNTIESGAS TAX FUND
Telfair
Terrell
Thomas 137074
Tift
Toombs
Towns
Treutlen
Troup
Turner
Twiggs
Union
Upson
Walker
Walton
Ware
Warren
Washington
Wayne
Webster
Wheeler
White
Whitfield
Wilcox
Wilkes r
Wilkinson
Worth 105855
State Road Mileage Payments
July 1 June 30 Year Ended
1940 1941 6301941
131591 131591 4440997
67155 75005 2427216
137074 174904 5268238
64838 64838 2188182
75539 109149 3237952
38330 53580 1565215
73350 78418 2560417
94417 94417 3186431
71406 80706 2600388
73312 73312 2474168
54566 63516 2000937
70450 70450 2377578
76062 102599 3104437
73930 93060 2804972
130584 130584 4407010
65372 77372 2419952
95811 95811 3233474
96203 108203 3492569
51506 51506 1738249
83467 83467 2816883
57727 57727 1948197
56617 56617 1910737
69223 69223 2336171
71702 79702 2562329
76347 76347 2576598
105855 120815 3878955
11907718 13212527 426515926State of Georgia
359
STATE TREASURY
SUMMARY Continued
COMPARATIVE STATEMENT OF CONDITION
STATE TREASURY FUNDS
June 30
1940
BUDGET FUNDS
Cash on hand and in bank exclusive of cash balances
of 289763568 held for account of other State Spend
ing Units 19673039
Surplus
General Fund 19673039
Budget Balancing Fund
June 30
1941
10137481
6468954
3668527
19673039 10137481
FISCAL AGENT FUNDS
Cash on hand and in bank
53794081 29352730
Reserves for
Principal of bond debt matured
Principal of bond debt due July 1
Principal of W A Warrants due July 1
Interest on Bond Debt
Land Title Guaranty Fund
County Road Aid Fund
350000 350000
14704000 18722000
4500000 4500000
2906133 3854242
437001 448236
30896947
Surplus for
Interest on Current Loans
53794081 27874478
1478252
53794081 29352730
JUDICIAL AND LEGISLATIVE FUNDS
Cash on hand and in bank 17871075 9495524
Surplus for
Courts 4016929 4058911
General Assembly
13854146
5436613
17871075 9495524
TREASURY DEPARTMENT OPERATING FUND
Cash on hand and in bank 13 293 53
29673
Surplus for Operations
1329353
29673
Note Custody Funds cash balances of 46601614 are reported under the proprietary
spending units360
State of Georgia
STATE TREASURY Continued
SUMMARY Continued
STATE DEBT
June 30
1940
PLEDGE OF FULL FAITH AND CREDIT OF STATE
NEGOTIABLE BONDS
4Vi due July 1 1940 20000000
Less Reserve 14704000
June 30
1941
AYi due July 1 1941
Less Reserve
4 due July 1 1942
4 due July 1 1943
iVi due July 1
4 due July 1
4 due July 1
4 due July 1
0 due but not presented
Less Reserve
1944
1945
1946
1945
20000000 20000000
18722000
20000000
20000000
20000000
152500000
22600000
17300000
350000
350000
20000000
20000000
20000000
152500000
22600000
17300000
350000
350000
277696000 253678000
STATE DEBT TO UNIVERSITY SYSTEM NONNEGOTIABLE
312
312
4V4
4V
4
due Jan 2 1958
due Jan 2 1959
due July 1 1985
due July 1 1986
due July 1 1987
4 due July 1 1988
4 due Feb 20 1989
4 due July 1 1989
4 due July 1 1990
4Vi due Oct 1 1990
5 due July 1 1985
7 due Oct 1 1940
7 due July 1 1942
7 due July 1 1946
8 Bank Stock Debt
200000
700000
17000000
2800000
500000
900000
1500000
200000
24220217
300000
250000
700000
10000000
200000
700000
17000000
2800000
500000
900000
1500000
200000
4000000
300000
24220217
250000
700000
10000000
59270217 63270217
PLEDGE OF ROAD REVENUE ALLOCATIONS
COUNTY CERTIFICATES OF INDEBTEDNESS
NonInterest bearing due
REFUNDING BONDS 2
31519415 1333395473
due Mar 15 1946 265000000
due Mar 15 1947 265000000
due Mar 15 1948
1066706380
265000000
265000000
265000000
1863395473 1861706380
PLEDGE OF STATE RAILROAD RENTS
RENTAL WARRANTS DISCOUNTED NonInterest
bearing due 4500000 monthly through 1949 513000000 459000000
Less Reserve 4500000 4500000
508500000 454500000m
State of Georgia
361
STATE TREASURY Continued
SUMMARY Continued
STATEMENT OF CONDITION OF STATE TREASURY
The total cash and bank balances in the State Treasury at June 30 1941
amounted to 385380590
Only 10137481 was for general purposes representing unallotted part
of General and Budget Balancing Funds of 6468954 and 3668527
respectively Of the balance 29673 was the unexpended portion of with
drawals under warrant and budget control for administrative operations
of the Treasurers Office the remainder of 375213436 represented funds
treated as the property of the State Spending Units and in this report
included as a part of their ending cash balances as follows
Federal Funds under accounting control of
Education Department
Labor Dept Unemployment Comp Bureau
State Revenue Collections under accounting control of
Governor
Revenue Dept
Budget Allotments set up under Budget Control but not withdrawn under
requisition and warrant
Confederate Pension Dept Administration
Confederate Pension Dept Pensions
Education Dept
Highway Dept
Labor Dept
Law Dept
Library
41972520
86889
3590046
952159
5189
6548000
12586806
250063585
10000
33545
256409
585423
807185
3781
112978
710541
9998334
2746
3300000
3419327
1319719
28904494
448236
4058911
5436613
375213436
The condition of the spending units at the close of the year is stated in
the section showing their operations In general all of them had on hand
Military Dept
Natural Resources Dept Forestry
Natural Resources Dept Geology
Natural Resources Dept Parks
Natural Resources Dept Wild Life
Prison and Parole Com Prison System
Prison and Parole Com Administration
Public Welfare Dept Institutions
Revenue Dept
University System
State Treasurer for
Public Debt
Land Title Guaranty Fund
Courts
General Assembly 362
State of Georgia
STATE TREASURY Continued
SUMMARY Continued
funds in excess of debt requirements with the exception of the Highway
Dept and the athletic associations of Tech and Georgia
STATE DEBT
The State railroad was begun about a century ago We are still paying
on its construction cost and have about 13 of it left unpaid 253678000
not counting the part refunded into the debt to the University System
The State Debt to the University is made up of 24220217 from pro
ceeds of sale of lands donated the State University by the Federal Gov
ernment and which proceeds were used by the State of 10000000 from
the proceeds of sale of State lands belonging to University the investment
thereof in stock of the State Bank which subsequently failed and of
refunding of 29050000 of State bonds owned by University Endow
ment Funds
The County Certificates in reimbursement to the Counties for road con
struction funds furnished by them with the refunding bonds stand at
1861706380 at end of year
W A Warrant Discounts run through 1949 at 4500000 monthly
so it will be 8V2 years before the State railroad rents will become free
of lien
LeasePurchase Contracts are not included as State Debt These are
the Tattnall Prison Contract with the U S Government for 4802853
annually 194286 total including interest balance to be paid to acquire
title 216128385 and the State Hospital Authority bond debt of 2
39000000 194170 The Hospital Authority is treated in this report as
a public trust fund For the use of the 4 million dollars of structures built
with the proceeds of bonds and with the aid of grants from the U S Gov
ernment the Milledgeville State Hospital pays approximately 14000000
annually as rentpurchase treated in this report as transfer of budget
funds which is used by the Authority to service and retire the bond debtState of Georgia
363
VETERANS SERVICE OFFICE
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 3000000 3000000
Budget Balancing Adjustments 1046091
Transfers Other Spending Units 1653 1424
Total income receipts 1952256 2998576
CASH BALANCES JULY 1st
Budget Funds 973467 139082
2925723 3137658
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
2119001
420109
57833
126197
19555
2795
815
5000
118456
1732134
213090
27531
102431
8200
10715
2500
66276
1314
2869761 2164191
55962 973467
2925723 3137658mmmmmmmmmmmmmmmz
364 State of Georgia
VETERANS SERVICE OFFICE
SUMMARY
FINANCIAL CONDITION
The Veterans Service Office ended the year June 30 1941 in an excel
lent financial condition with a cash surplus of 51962 after providing a
reserve with which to pay the Accounts Payable
AVAILABLE FUNDS
This Agency is supported by a State General Fund Appropriation of
3000000 which was reduced by 180000 because of a 6 deficiency in
General Fund Revenue and which was reduced by 866091 because of
the available funds being in excess of the amount approved on budget
The net General Fund Appropriation of 1953909 together with the
cash on hand of 973467 at the beginning of the period made the total
amount available for expenditures in the period 2927376
DISPOSITION OF AVAILABLE FUNDS
Of the 2927376 available 1653 was transferred to the Supervisor of
Purchases to cover the pro rata cost of purchasing incident to the opera
tions of the Agency 2869761 was expended for the operating costs and
55962 remained on hand to cover the 4000 accounts payable and to
create the surplus of 51962
Of the 2869761 expended 2119001 was for personal services
420109 was for travel expense 57833 was for supplies 126197 was
for communication 118456 was for equipment purchases and the re
mainder of 28165 covered all other items of expense such as repairs
rents insurance etc
The 2869761 expenditures for the current period is an increase of
705570 over the 2164191 expended during the previous fiscal year
Of this increase 386867 was in personal services 207019 was in
travel expense 52180 was in equipment purchase and the 59504 was
in all other items of expense
The number of employees in this agency in June 30 1941 was 17 com
pared to 9 the same period of the last fiscal year During the current year
under review this Department was authorized to establish a field service
for the benefit of veterans in order to aid the veterans in obtaining the
benefits to which they are rightfully entitled from the Federal Govern
ment This Department reports that since the inauguration of this field
service 5300 veterans have been interviewed in the field and that the
monetary benefits secured for veterans and their dependents through theWBummamHsmammmm
State of Georgia 365
VETERANS SERVICE OFFICE Continued
SUMMARY
efforts of the office including back pay or retroactive payments of the
benefits amounted to 5242643 and that the compensations pensions and
burial claims paid during the year amounted to approximately 4380
00000 these funds being paid by the Federal Government
Thus the Department is to be congratulated for their efforts in per
forming increased services on behalf of the Spanish and World War Vet
erans which accounted for the increase in cost
The Director who is the financial officer is under proper official bond366
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Transfers Other Spending Units
State Department of Education
University System Public Trust Funds
State Supervisor of Purchases
Revenues Retained
Grants U S Government
Donations
218000000 218000000
43655689 750000
19477753 13609635
6830449 9798127
1065332 1304586
Earnings Educational Services
Earnings Development Services
Total income receipts
NONINCOME
Public Trust Funds
Gifts for Principal
Investments
Income on Investments
Transfers to Budget Funds
Total public trust funds
Private Trust Funds
Loans
Total nonincome receipts
Total cash balances
115333403
30258167
353070371
7459393
145137426
18144424
327781482
5995771
705708515 736412279

1725901
13405231
11823413
6830449
20124096
108559369
24554536
4566376
6734046
10836262
9798127
12338557
137546269
25550000
153238001 175434826
CASH BALANCES JULY 1st
Budget Funds 104850323
Public Trust Funds 8144178
Private Trust Funds 22298381
81621017
11673950
32438153
135292882 125733120
994239398 1037580225State of Georgia 367
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
PAYMENTS 1941 1940
EXPENSES
Personal Services 434145821 390557287
Travel 20710433 18689104
Supplies Materials 123774077 107592378
Communication 6690216 6055693
Heat Light Power Water 18188342 15838580
Publications 5863831 6993478
Repairs 9661197 6509004
Rents 2024213 1829943
Insurance 11607580 4460427
Interest 731627 457740
Indemnities 2250 11756
Equipment 20892776 12658358
Miscellaneous 13010551 13383824
Miscellaneous Scholarships 5252203 3440000
Total Expense 672555117 588477572
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Miscellaneous
Contracts
Equipment
19689522 6799949
3438474 3870931
178679 132999
3684676 293577
63819 57690
26769 14124
102945
13844 23500
11584
17823361 97330563
32743521 19779068
Total Outlay 77749506 128255401
NONCOST
Public Trust Funds
Investment 12407049 15165043
Expenses Objects of Trust 896264 7 032 86
Total public trust funds 13303313 158683 29
Private Trust Funds 129056704 1476860 41
Loans 21550000 22000000
Total NonCost 163910017 185554370
CASH BALANCE ENDING
Budget Funds 63258751 104850323
Public Trust Funds 14964961 8144178
Private Trust Funds 1801046 22298381
Total cash balances 80024758 135292882
Total Payments 994239398 1037580225368
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
RECEIPTS
1941
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 218000000
Budget Balancing Adjustments 43655689
Transfers Other Spending Units 207496134
Revenues Retained
Grants U S Government 7857131
Donations 10456466
Earnings Educational Services 4348
Total revenue receipts
NONINCOME
Private Trust Accounts
Public Trust FundsTransfer from Forsyth
Pub Tr Fd
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
14833878
5996966
Private Trust Funds Untransferred Allotments
57989843
50000
20224400
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Material
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Miscellaneous
Contracts
Equipment
Total outlay payments
NONCOT
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds Untransferred Allotment
1940
218000000
750000
119932586
40518640
1366814
19882
139222750
21539509
50000
30021530
32297900
69427331 223131689
4812874 4389019
1080572 685433
61682 205875
321235 309348
173428 121576
8700 18434
27980 26000
44785 304176
183175 5688
6714431
6054173

2036368 3816613
178164 132999
78642 96678
63819 57690
21775 14124
820
21294 23500
1300
13905687 96395209
8096492 4730451
24361773 105200264
26221366 33613009
12079761
50000
57989843
50000
20224400
69427331 223131689State of Georgia 369
REGENTS OF THE UNIVERSITY SYSTEM
SUMMARY
CONDITION
The Central Office of the Board of Regents ended the year June 30
1941 with 17755787 cash and cash items against which there is a re
serve of 15680011 to complete the building program There was also a
reserve of 50000 for the W F Bodie Trust Fund leaving 2025776 as
a surplus available for future operations of the Board
INCOME
The Legislative Appropriation from the General Funds of the State
for the operations of the University System was 218000000 for the year
Because of a Revenue Deficiency in the General Fund Revenue this appro
priation was reduced 6 or 13080000 and under the law which restricts
the available funds to the amount of the Approved Budgets this appro
priation was reduced by an additional amount of 30575689 leaving a
net General Fund Appropriation of 174344311 for the year
The net amount of the appropriation available for the year of 1743
44311 together with a Surplus from the previous year of 44887134
made a total available of 219229382 Of this amount 207494071 was
apportioned to the various branches of the University System by the
Board of Regents which is the Apportioning Authority
The Georgia Normal and Agricultural College at Albany received 45
75673 Georgia Southwestern College Americus 5401666 University
of Georgia Athens 47918180 Agricultural Extension Service Athens
6153927 Georgia School of Technology Atlanta 29598781 Georgia
Evening College Atlanta 645198 Division of General Extension
Atlanta 289498 School of Medicine Augusta 12427796 West Geor
gia College Carrollton 6068152 Middle Georgia College Cochran 44
26253 North Georgia College Dahlonega 9135500 South Georgia
College Douglas 4853729 Georgia Experiment Station Experiment
3579700 Fort Valley State College Fort Valley 4480479 Georgia
State College for Women Milledgeville 20561500 Georgia State Col
lege Savannah 4488422 Georgia Teachers College Statesboro 64
51069 Abraham Baldwin Agricultural College Tifton 10148423
Coastal Plains Tobacco Experiment Tifton 559996 Coastal Plains Ex
periment Station Tifton 14561902 Georgia State Womans College
Valdosta 11168227
The above State Funds are supplemented by the fees collected at each
institution370 State of Georgia
REGENTS OF THE UNIVERSITY SYSTEM Continued
SUMMARY Continued
Other than the 2025776 Surplus in the Regents Central Office Account
9709535 of the Current Appropriation available was utilized in the oper
ations of the office and completing the building program
In the operation of the Central Office in addition to the 9709529
there was available for the expenditure funds reserved from the pre
vious period in the amount of 25410921 together with an additional
commitment from the Federal Public Works Administration of 1224951
also gifts in the amount of 10456466 and a small item of office income
of 4348 making the total available for expenditure 46806215
The item of gifts received by the Board of Regents for use of the Cen
tral Office was 7790000 from the Honorable S Price Gilbert for the
construction of an infirmary at the University of Georgia 1865670
from the Julius Rosenwald Fund for the construction of a library at the
West Georgia College at Carrollton 760796 from the General Education
Board for a resurvey of the University System and 40000 from the
Honorable Cason J Calloway for the cost of pictures in the Annual Report
In addition to the funds set out above there was cleared through the
Account of the Regents Private Trust or Agency Funds which were for
the direct benefit of the branches of the University System Included in
this category was 3224323 Interest on Securities held by the University
Branches 1403305 recovered from Fire Losses 14075857 from the
Morrill Nelson Fund 7258753 from the Julius Rosenwald Fund and
259128 from Miscellaneous Sources
COST PAYMENTS BY REGENTS CENTRAL OFFICE
Analysis of Payments by activities shows
Regents Expense Per Diem 301615
Administrative Office 4298223
Resurvey of University System 629941
Old Debt Clarkesville A M School 179078
State Soil Conservation Committee 838824
Prison Farm Demonstration Closed January 1941 466750
Construction Overhead 1576401
Building Program 24285372
Building Investment by Agricultural Extension Service 1500000
Total31076204
At the end of the period as stated in the Balance Sheet there was re
served 15680011 for the completion of the Building Program and 50000
for the Bodie Trust Fund
The above stated Cost Payments together with the reserves account for
the 46806215 set aside under income for the Regents OfficeState of Georgia 371
REGENTS OF THE UNIVERSITY SYSTEM Continued
COMMENTS
The University System of Georgia consists of the Regents the Central
Office in the State Capitol and eighteen Units Institutions of Higher
Learning and Research and a Department of Adult Education
The System is governed by the Regents fifteen in number appointed
by the Governor and confirmed by the Senate The Chancellor is the Ad
ministrative Head The Central Office in the Capitol consists of the Chan
cellor the Vice Chancellor the Secretary and the Treasurer of the Regents
and the office personnel of five
All Budgets of the Branches are cleared through the Central Office and
in addition the disbursement of the Public Works Administration Building
Funds the overhead expense thereof the payments in behalf of the State
Soil Conservation Committee and of the General Education Board Re
survey of the University System are handled in this office as shown in
the examination reported herein
We are impressed with the magnitude of the work of the University
System and with its development since it came into being under the
Regents in 1932 and with its expansion in recent years
The Treasurer of the Regents W W Noyes is bonded in the amount
of 2500000 Eagle Indemnity Company as Surety The Secretary L R
Seibert is similarly bonded as countersigner of all checks
The financial records of the Regents Office including all minutes are
accurate and complete
Receipts and disbursements were properly accounted for and all ex
penditures were within the limitations of Approved Budgets and of
State Law372
State of Georgia
REGENTS OF THE UNIVERSITY SYSTEM
APPORTIONMENTS 19401941 AND BALANCES 7140
TO BRANCHES
Albany
Americus
Athens
Athens
Atlanta
Atlanta
Atlanta
Augusta
Carrollton
Cochran
Dahlonega
Douglas
Experiment
Return Over
Fort Valley
Milledgeville
Savannah
Statesboro
Tifton
Tifton
Tifton
Tifton
Return Over
Valdosta
Balance
7140
Branches
Ga Nor Agri Col 350000
Ga Southwestern Co 240000
University of Georgia 7000000
Agri Extension Service
Ga Sch of Technology 4110000
Ga Evening College 150000
Div of Gen Extension
School of Medicine 860000
West Ga College 400000
Middle Ga College 250000
North Ga College 250000
South Ga College 400000
Ga Experiment Station 360000
payment
Fort Valley State Col 300000
Ga St Col for Women 2200000
Ga State College 100000
Ga Teachers College 800000
A Baldwin Agri Col 400000
Coastal P Tobacco Exp 380000
Coastal P Tobacco Exp
Coastal P Exp Station 750000
payment
Ga State Womans Col 924400
Apportioned
4041
Branches
4575673
5401666
47918180
6153927
29598781
645198
289498
12427796
6068152
4426253
9135500
4853729
3629700
50000
4480479
20561500
4488422
6451069
10148423
380000
939996
14611902
50000
11168227
Total Balance 7140 20224400
Total Apportioned 4041 to Branches 207494071
Total ZZZZZZ
Total
4925673
5641666
54918180
6153927
33708781
795198
289498
13287796
6468152
4676253
9385500
5253729
3989700
50000
4780479
22761500
4588422
7251069
10548423
939996
15361902
50000
12092627
227718471
Shown in 7140 Balances of Branches
Recapitulation
Regular Maintenance 164468550
Three year Insurance Premium 6977300
Extraordinary Buildings Equipment Repairs 56272621
Total
227718471f
State of Georgia
373
REGENTS OF THE UNIVERSITY SYSTEM
P W A AND REGENTS BUILDING PROGRAM
BEGINNING 1936 TO JUNE 30 1941COST AND PARTICIPATION
Place
Albany
Americus
Americus
Americus
Athens
Athens
Athens
Athens
Athens
Athens
Athens
Athens
Athens
Athens
Athens
Athens
Athens
Athens
Athens
Athens
Athens
Athens
Athens Est
Athens Est
Atlanta Tech
Atlanta Tech
Atlanta Tech
Atlanta Tech
Augusta
Augusta
Augusta
Carrollton
Carrollton
Carrollton Est
Carrollton
Cochran
Cochran
Cochran
Dahlonega
Dahlonega
Dahlonega
Dahlonega
Douglas
Douglas
Forsyth
Building
Girls Dorm
Boys Dorm
Girls Dorm
AudGym
Boys Dorm
Total Cost
of Project
3478180
3235537
6116148
6204135
4688847
Science Building 9534141
Girls Dorm 10244963
Agri Exten Bldg 7831704
Classroom Building 21570915
Dairy Products Bldg 12279866
Lab School Bldg 14818205
Dairy Barn 3466979
New Moore College 3447140
Boys Dorm 10692864
Girls Dorm 14356415
Boys Dorm 7000173
Home Ec Bldgs 11191997
Forestry Bldg 12052329
AudFine Arts Bldg 36523081
Boys Dorm 9220111
Dining Hall 13378821
DemolitionExcav 36930
Gilbert Mem Infirm 7790000
AAA Building 2250000
AuditoriumGym 9291079
Mech Eng Bldg 15362621
Civil Eng Bldg 13011630
2 Dorms and Rsch B 33645111
Classroom Building 7987575
Classroom Clinic 7893861
Lab Excav 35000
Rural Arts Bldg 3602315
Girls Dorm 3651767
Library
AudDining Hall
Boys Dorm
Dining Hall
Library
Girls Dorm
Boys Dorm
Dining HallAud
Library
AudGymS Pool
Library
Girls Dorm
3514967
5002260
2682903
3713559
3220683
5004833
7304071
6370942
3846646
3299874
3715258
2760527
Source of
PWA
1431000
1125000
2720284
2362500
1575000
4095000
3375000
3150000
8508400
3735000
6120666
1125000
1125000
4756364
5130000
3017700
4979799
5383883
16200000
4068723
5964214
4176702
6887335
5822145
14950130
3375000
3453179
1395000
1125000
450000
2222428
1125000
1417500
1260000
2249133
2700000
2853384
1711048
1350000
1350000
1125000
Funds
Regents
2047180
2110537
3395864
3841635
3113847
5439141
6869963
4681704
13062515
8544866
8697539
2341979
2322140
5936500
9226415
3982473
6212198
6668446
20323081
5151388
7414607
36930
7790000
2250000
5114377
8475286
7189485
18694981
4612575
4440682
35000
2207315
2526767
3064967
2779832
1557903
2296059
1960683
2755700
4604071
3517558
2135598
1949874
2365258
1635527374
State of Georgia
REGENTS OF THE UNIVERSITY SYSTEM
P W A AND REGENTS BUILDING PROGRAM
BEGINNING 1936 TO JUNE 30 1941COST AND PARTICIPATION
Place
Milledgeville
Milledgeville
Milledgeville
Milledgeville
Milledgeville
Milledgeville
Statesboro
Statesboro
Statesboro
Statesboro
Statesboro
Statesboro
Tifton
Tifton
Tifton
Tifton
Tifton
Valdosta
Valdosta
Total Cost
Building
Girls Dorm
Total Cost
of Project
8739420
Physical Ed Bldg 10304561
Girls Dorm 12509429
Music Building 5993199
School Bldg 10897523
Source of Funds
PWA Regents
Dorm Excav
Girls Dorm
Boys Dorm
Water Tank
Library
School Building
Dining Hall Excav
ABAC Library
ABAC Boys Dorm
ABAC Dining Hall
ABAC AudGym
Coastal P Research Bldg
Girls Dorm
Library
55000
6457119
8527180
1372707
6596596
8979370
6606
3749545
4069277
1667618
7363661
6021721
6176308
7363072
493176875
Estimated unpaid cost and liability therefore 10031903
Expenditures and source of funds to
June 30 1941
3510000
4343000
4455000
2604142
3690000
2700000
3825000
607500
1327500
3690000
1667723
1575000
675000
3271635
2587500
2700000
3261700
197437217
5626026
5229420
5961561
8054429
3389057
7207523
55000
3757119
4702180
765207
5269096
5289370
6606
2081822
2494277
992618
4092026
3434221
3476308
4101372
295739658
4405877
483144972 191811191 291333781
Estimated to complete
PAYMENTS DISTRIBUTED BY PERIODS
In year ended Aug 31 1936 11165840
In 10 mos ended June 30 1937 86200746
In year ended June 30 1938 100932622
In year ended June 30 1939 155535143
In year ended June 30 1940 105025249
In year ended June 30 1941 24285372
33870000
48109225
61456195
40518640
7857131
11165840
52330746
52823397
94078948
64506609
16428241
483144972 191811191 291333781
In Regents participation are included
Investments by Endowment Funds of Branches
In year ended Aug 31 1936 U of Ga
In year ended June 30 1939 U of Ga
In year ended June 30 1939 Ga Tech
In year ended June 30 1940 Ga Tech returned
In year ended June 30 1940 U of Ga
Investment by Agr Ext Service U of Ga Mtce Funds 41
Gift by S Price Gilbert for Infirmary Year to 63041
4000000
27980600
19044119
349138
174123
1500000
7790000
Gift by Julius Rosenwald Fund for Carrollton Library Year to 63041 1865670
Gift62005374State of Georgia
375
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA NORMAL AND AGRICULTURAL COLLEGE ALBANY
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants U S Government
Earnings Educational Services
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
1941
1940
4732145 2497365
911277 4438096 6339030
10081518 8836395
413768 615194
10495286 9451589
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Equipment
CASH BALANCES JUNE 30th
Budget Funds
4131913 69115 3914643 79500
3098226 3187542
127749 141456
256568 286624
39721 17569
549629 316958
164533 206300
223474 114439
386718 603078
37286 20921
9084932 8889030
340989
94141 148791
975224
413768
10495286 9451589
376 Sfaie 0 Georgia
GEORGIA NORMAL AND AGRICULTURAL COLLEGE ALBANY
SUMMARY
SCOPE OF EXAMINATION
This report covers an examination of the books and records of the
Georgia Normal and Agricultural College Albany Georgia for the year
ended June 30 1941
FINANCIAL CONDITION
The financial condition of this Unit is good as reflected by balance sheet
of June 30 1941 showing an operating surplus of 402239
STATEMENT OF RECEIPTS AND PAYMENTS
Total income receipts were 10106712 Of this amount 4575673 was
the Board of Regents Allotment to this Unit 181666 was received from
Vocational Funds 911277 from the National Youth Administration
4082152 from Agency earnings which consist of student fees room
rent board and sales 5945 was from athletics and 349999 from recov
ery of fire loss to buildings and property making a total income of 101
06712 Of this amount 25194 was transferred to the Office of the Super
visor of Purchases to cover the pro rata share of purchase cost as pro
vided by law leaving a net income of 10081518 This together with
balance on hand at the beginning of the period of 413768 gave the Unit
10495286 as available funds for the period
Total payments for the year were 9520062 an increase of 482241
over 1940
All expenditures were supported by proper vouchers and were within
the limitations fixed for expenditures of State funds by law
Surety bonds are carried on officials of the College as follows
J W Holley President500000
Prudence J Lee Bookkeeper 500000
Vernelle Luke SecretaryTreasurer 500000
Books and records of the College are kept in the office of the Regents of
the University System and were in excellent condition
ANALYSIS OF EXPENSE BY ACTIVITIES
YEAR ENDED JUNE 30 1941
Expense
Administration 1301235
Building and Grounds 1626266
Library 119318
Instruction 2585699
Dormitories and Dining Hall 3452414
Total 9084932
Outlay Total
9356 1310591
1626266
119318
7650 2593349
418124 3870538
435130 9520062
imwmmBBaammmsmm
State of Georgia
377
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS

RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Donations
Earnings Educational Services

0
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Equipment
CASH BALANCES JUNE 30th
Budget Funds
1941
171400
5640522
11187006
455925
5220688
125636
2818854
108431
318807
119831
396504
216462
77135
40520
581549
562193
1056321
1940
5375084 2418861
4734283
7153144
1062281
11642931 8215425
4089718
88892
1988612
104038
296089
54652
309508
92062
63250
34077
9442868 7120898
5000
633602
455925
11642931 8215425378 State of Georgia
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
SUMMARY
FINANCIAL CONDITION
The financial condition of this unit of the University System is excellent
as reflected by the Balance Sheet of June 30 1941 which shows an oper
ating Surplus of 687091 after providing for accounts payable and a
Reserve of 81440 for balance in the Planters Bank of Americus which
is defunct
INCOME
The total income receipts for the year was 11213588 of this amount
5401666 was received from the State of Georgia 5409363 was from
Agency Earnings for fees board and rent 31854 from farm sales
171400 from donations received on Day Students Annex other miscel
laneous income amounted to 199305 Of the total income received
26582 was transferred to the office of the Supervisor of Purchases for
the pro rata part of this units cost of purchases leaving a net available
income of 11187006
DISPOSITION OF FUNDS
Total Expense and Outlay Payments for the period were 10586610 of
of this amount 5220668 was for Personal Services 125636 for Travel
Expenses 2818854 for Supplies and Materials 108431 for Communi
cation Services 318807 for Heat Light and Power 119831 for Print
ing and Publicity 396504 for Repairs and Alterations 216462 for
Insurance and Bonding 77135 for Equipment Purchases and 40520
for Miscellaneous payments Outlay payments in the amount of 1143742
were for equipment and the building of Day Students Annex
A comparative statement of payments by activities for the years 194041
is shown below
GENERAL ACTIVITIES
General Administration
Building and Grounds
Library
Education
4832156 7297278
Year Ended June 301940 993428 971050 216398 2651280 Year Ended June 301941 1214387 2223873 380968 3478050

State of Georgia 379
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
Continued
SUMMARY Continued
AUXILIARY ACTIVITIES
Year Ended Year Ended
June 30 1940 June 30 1941
Dormitories 1010535 795055
Dining Hall 1850062 2406569
Farm 58082 61077
Book Store 8665 26631
7759500 10586610
The cost of operations increased during the period in the amount of
2827110 which was caused by the increased enrollment of students the
cost of needed equipment and repairs and the building of a Day Students
Annex
COMMENTS
The records kept by this unit are neat accurate and were in good order
all desired information was readily available
Mr Ewell Barnes the Business Manager and Treasurer is under bond
in the sum of 500000380 State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 6153927 5322834
Revenues Retained
Grants from U S Government 73271871 73564371
Donations 230500 246000
Earnings Development Services 438183 197239
Total income receipts 80094481 78935966
CASH BALANCES JULY 1st
Budget Funds 2608120 1249902
82702601 80185868
PAYMENTS
EXPENSE
Personal Services 70397588 69978788
Travel 5554193 4524990
Supplies Materials 2401123 1199726
Communication 535595 533386
Heat Light Power Water 102343 146055
Publications 762201 905184
Repairs 28002 23828
Rents 2000 2089
Equipment 364855 176792
Miscellaneous 122878 68910
Total expense payments 80270778 77577748
OUTLAYS
Lands Improvements j 15 00000
CASH BALANCES JUNE 30th
Budget Funds 931823 2608120
82702601 80185868State of Georgia 381
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS GEORGIA
COMMENTS
This report covers the financial operations of the Division of Agricultural
Extension University System of Georgia Athens Georgia for the fiscal
year ended June 30 1941
At June 30 1941 the Division had available cash in bank amounting to
931823 which with accounts receivable as shown on Balance Sheet
304435 made total assets of the Division 1236258 No liabilities were
reported and none disclosed by examination of records so the last named
figure represents an unappropriated surplus A prior report covering the
fiscal year ended June 30 1940 shows a surplus of 3211447
In the period covered by the report payments amounting to 10810073
were made by counties directly to employees engaged in Agricultural
Extension Service and are shown as receipts and payments for the year
ended June 30 1941 on the books of the Division of Agricultural Exten
sion of the University System and have been allowed by the United States
government as offsets to Federal SmithLever BankheadJones and Cap
perKetcham Funds This amount was not received or disbursed by the
Treasurer of the University and has not been included in this report
Depository bonds securing funds deposited in bank are held by the
Treasurer of the Board of Regents of the University System at the State
Capitol
The records of the Division are kept in the office of the Comptroller of
the University of Georgia in Athens Georgia and were neat and accurate382
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
ANALYSIS OF EXPENSE PAYMENTS BY ACTIVITY AND FUNDS
YEAR ENDED JUNE 30 1941
Administration
Publications
County Agent Work
Home Demonstration Work 12271732
Home Improvement 295500
Nutrition 308921
Textiles and Clothing 293547
Food Preservation Utilization 311985
Home Industries 288060
Negro County Agents 4079073
Negro Home Dem Agents 2097499
Four H Club Work 1827801
Economics and Marketing 2155403
Beef Cattle Sheep 371840
Dairying 360760
FEDERAL FUNDS
SmithLever
and Capper
BankheadJones Ketcham
1845162
2372142
37244352
2002558
1860257
Poultry
Swine
Agronomy
Horticulture
Agricultural Engineering
Forestry
Pathology
Soil Conservation
327765
178119
782128
669680
660309
214820
210846
141612
Total
Federal
1845162
2372142
39246910
14131989
295500
308921
293547
311985
288060
4079073
2097499
1827801
2155403
371840
360760
327765
278119
782128
669680
660309
214820
210846
141612
Totals
69409056 3862815 73271871
ANALYSIS OF EXPENSE PAYMENTS BY OBJECT
YEAR ENDED JUNE 30 1941
Personal Services
Travel Expense
Supplies and Materials
Communication Service
Heat Light Power Water
Printing and Publicity 736781
Repairs
Rents
Equipment
Miscellaneous
64435835 3862815 68298650
905985 905985
2304450 2304450
478901 478901
45000 45000
736781 736781
24407 24407
200 200
364455 364455
113042 113042
Totals69409045 3862815 73271871State of Georgia 383
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
ANALYSIS OF EXPENSE PAYMENTS BY ACTIVITY AND FUNDS
YEAR ENDED JUNE 30 1941 Continued
Smith Clarke Norris Smith
Lever McNary Doxy Lever Total
Offset OffSet OffSet Non OffSet State Total
545761 161572 707333 2552495
105244 33493 138737 2510879
2148671 9325 2157996 41404906
550722 51751 602473 14734462
79510 9405 88915 384415
100210 100210 409131
101245 101245 394792
101487 101487 413472
93192 93192 381252
118927 118927 4198000
86449 482 86931 2184430
493495 8820 502315 2330116
492045 10538 502583 2657986
103795 103795 475635
93691 93691 454451
93010 1730 94740 422505
95113 95113 373232
310910 310910 1093038
184170 184170 853850
196599 196599 856908
97475 162000 162000 421475 636295
94930 94930 305776
101140 101140 242752
6387791 162000 162000 287116 6998907 80270778
ANALYSIS OF EXPENSE PAYMENTS BY OBJECT
YEAR ENDED JUNE 30 1941
1761400 162000 162000 13538 2098938 70397588
4615083 33125 4648208 5554193
865 95808 96673 2401123
10343 46351 56694 535595
57343 57343 102343
25420 25420 762201
3595 3595 28002
f 1800 1800 2000
400 400 364855
100 9736 9836 122878
6387791 162000 162000 287116 6998907 80270778
384
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
RECEIPTS 1941
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 55172342
Revenues Retained
Grants from U S Government 7037929
Donations 6229632
Earnings Educational Services 88244146
Total income receipts
NONINCOME
Public Trust Funds
Transfers Other Spending Units
Investments
Income
Gifts for Principal
Private Trust Funds
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
1940
42197636
7037929
4255000
82206743
156684049 135697308
2503768
11596771
6089311
444418
47366690
16252400
4414293
422367
5746698
4534540
6204105
662349
73162344
14937069
10089432
930371
239921797 238610078
102730590
3015116
26228815
1574562
6821787
1168731
4458688
552981
2940533
Miscellaneous Accts Pay Inventories
3185149
87378682
2269684
22761635
1498505
5386775
1080590
2526001
381020
888823
1294003
Total expense payments 152676952 125465718
OUTLAYS
Lands Improvements
Equipment
NONCOST
Public Trust Funds
Investments
Expenses Objects of Trust
Private Trust Funds
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
1050000
8936772
8445920
803014
47339342
10272725
10792091
Private Trust Funds
97816
8818443
10698665
630770
72654340
16252400
4414293
395019 422367
239921797 238610078State of Georgia
385
UNIVERSITY OF GEORGIA ATHENS
SUMMARY
FINANCIAL CONDITION
The University of Georgia at Athens ended the fiscal year on June
30 1941 with a current general fund surplus of 5513195 of which
2813448 was invested in inventories and 2699747 was available and
unappropriated In addition the University held 716661 of current funds
restricted to certain designated activities
As compared with this surplus the University on June 30 1940 had a
current deficit of 3190658 after providing a reserve for working capital
of 5000000 a net current surplus and reserve of 1809342 This com
parison reflects a net increase in current surplus of 4420514 in the year
ended June 30 1941 which is the excess of current income over current
expenditures
AVAILABLE FUNDS
Income for maintenance and operations consists of allotment of State
budget funds transferred to the University by the Board of Regents
Vocational and National Defense funds received through the Department
of Education U S Government Grants student fees endowment income
sales residence halls rents and dining hall meals and other income From
these sources the University received accrued a total of 159948320
in the year ended June 30 1941 distributed as follows
SOURCE
Board of Regents
Dept of Education
U S Government Grants
Student Pees
Endowment Income from Pub Tr Funds
Donations from Private Sources
Sales and Services
Residence Halls
Dining Halls
Other Income
Amount Per Cent
47918180 2996
6295090 393
7037929 440
50424116 3153
2240154 141
6229632 389
8147486 509
11350843 709
19263859 1205
1041031 65
Total
159948320
10000
From this 159948320 accrued income 1983189 was uncollected
leaving available in the year 157965131
DISPOSITION OF FUNDS
The University transferred from the funds available 281082 to the
State Supervisor of Purchases to cover pro rata cost of making purchases
through that office for the University and 1000000 to the UniversityMraMIIMm MMmmmmn
386 State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
SUMMARY Continued
of Georgia Athletic Association as additional student fees of prior years
allotted to that agency leaving a net income for maintenance and opera
tion of the University of 156684049
In the year ended June 30 1941 expenditures expense and outlay for
maintenance and operation of the University amounted to 154246724
of which 97006981 was for personal services not including 5723609
back salaries paid in this year 15600125 for food supplies for dining
halls 6821787 for lights water and power and 9986772 for lands
buildings and equipment the balance of 24831059 being for supplies
telephone telegraph printing repairs insurance and other expense To
this 154246724 accrued operating cost 8417000 was paid to liquidate
payables and increase inventories making cost payments in the year
162663724
Operating Costs distributed as to activities were
ACTIVITY Amount Per Cent
General Administration 7389947 491
Instruction 72754854 4702
Organized Research 4111009 267
Libraries 9759078 633
Plant Operation and Maintenance 20770084 1347
Organized Activities Relating to Instruction 10171864 660
Residence Halls 7372321 478
Dining Halls 18656866 1210
NonEducational 3260701 212
Total 154246724 10000
COMPARISON OF INCOME AND COST
Net income for the year ended June 30 1941 was 158667238 as
compared with 137153411 for the previous year ended June 30 1940
a net increase of 21513827 while Governmental Cost amounted to
154246724 in the year ended June 30 1941 as compared with 1406
00629 for the previous year a net increase of 13646095State of Georgia
387
UNIVERSITY OF GEORGIA ATHENS Continued
SUMMARY Continued
INCOME
Board of Regents
Dept of Education
U S Government Grants
Student Fees
Endowment Income
Grants from Private Sources
Sales and Services
Residence Halls
Dining Halls
Other Income
Year
Ended
63041
47918180
6295090
7037929
50424116
2240154
6229632
8147486
11350843
19263859
1041031
Year
Ended
63040
36792910
5858273
7037929
44151601
2378909
2825376
7941192
10667862
18680300
1001658
Increase
Decrease
11125270
436817
6272515
138755
3404256
206294
682981
583559
39373
Total Income
Less
Income Transfers
Net Income
159948320 137336010 22612310
1281082 182599 1098483
158667238 137153411 21513827
COSTS
General Administration
Instruction 72754854
Organized Research 4111009
Libraries
Plant Oper Maintenance
Organized Activities Relating to Instruction
Residence Halls
Dining Halls
NonEducational
Year Year
Ended Ended Increase
63041 63040 Decrease
7389947 6833973 555974
72754854 71672023 1082831
4111009 2148243 1962766
9759078 7580171 2178907
20770084 11191680 9578404
10171864 9603226 568638
7372321 11666334 4294013
18656866 17383575 1273291
3260701 2521404 739297
Total Expenditures
154246724 140600629 13646095
The large decrease in expenditures for residence halls is due to the
fact that in the year ended June 30 1941 no expenditures were made to
public trust funds for rents and for purchase of equity in buildings where
as in the year ended June 30 1940 4124001 was expended for these two
purposes Failure to provide for this expenditure will extend the period
of amortization of trust fund equity in the buildings by one year
The total number of employees on the payroll at June 30 1941 was
494 as compared with 364 at June 30 1940
TRUST FUNDS
Trust Funds are divided between Student Loan Funds including en
dowment therefor and Endowment or NonExpendable Funds388
State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
SUMMARY Continued
The investment of public trust funds in lands and buildings of the Uni
versity of Georgia is being liquidated under an amortization or installment
purchase plan over a twenty year period However as previously stated
in the section of this report current funds the trust fund equity in these
buildings were not reduced in the year ended June 30 1941 so that amorti
zation period will be extended one year beyond original schedule
STUDENT LOAN FUNDS
On June 30 1941 Student Loan Funds were invested as follows
Investments Amount
Stocks and Bonds 31778820
Student Notes 32772886
Real Estate 12300000
Lands and BuildingsUniversity of Georgia 43255075
Real Estate Notes 970325
Jewelry 7900
Total Investments 121085006
At the same time there was a balance of 10289663 of cash on hand and
in bank of which 7268385 was available for loans to students and 30
21278 for investment
In the year ended June 30 1941 investments were realized amounting to
9826488 of which 3983461 was from student notes collected from 841
students and former students
Income from investments amounted to 2835339 in the year 1056876
being interest on bonds and 1157977 interest on student notes the bal
ance of 620486 being from rents interest on real estate notes and other
sources
Gifts received for principal of funds in the period totaled 694418
In the year ended June 30 1941 341332 of Student Loan Funds was
transferred 91332 from the Hunt Fund to the University of Georgia and
250000 from the Wilkins Fund to the University of Georgia Foundation
The 91332 to the University was made in error being a duplication of
payment made in prior period and is to be refunded
Payments made from Student Loan Funds in the year amounted to
7432147 of which 6775625 was for investments and 656522 for
expense Included in investments made was the amount of 3761629
which represents loans made to 310 students in the year ended June
30 1941State of Georgia 389
UNIVERSITY OF GEORGIA ATHENS Continued
SUMMARY Continued
ENDOWMENT FUNDS
On June 30 1941 Endowment Funds were invested as follows
Investments Amount
Stocks and Bonds 60250217
Real Estate 1400000
Lands and BuildingsUniversity of Georgia 13947160
Total Investments 75597377
On the same date there was a balance of 502428 of cash on hand and
in bank funds for objects of trust reflecting a balance of 1563021 while
funds for investment were overdrawn 1060593
Investments realized in the year amounted to 1770283 while funds
reinvested totaled 1670295
Endowment income transferred in accordance with trust fund agree
ments amounted to 2412436 as follows
To Whom Transferred Amount
University of Georgia 2148822
Medical College Augusta 174864
G S C W Milledgeville 8750
N G C Dahlonega 80000
Total Transfers 2412436
In addition to amounts transferred 146492 was expended for fel
lowships scholarships and other objects of trust
PLANT FUNDS
On June 30 1941 the University of Georgia had an investment of
584487756 in Lands Buildings and Equipment as follows
Lands 23592500
Buildings 485494265
Equipment 75400991
Total 584487756
Valuation of plant or fixed assets is based upon appraisal by the Comp
troller and Business Manager of the University390
State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
SUMMARY Continued
AGENCY FUNDS
On June 30 1941 Agency Funds reflected a net overdraft of 395019
due to the fact that the Civil Aeronautics Authority School of Aviation
which has been incorporated had been permitted to expend 9606208
against receipts of only 7174194 the resulting overdraft of 2432014
more than offsetting credit balances of other funds
COMMENTS
This report covers an examination of the books and records of the Uni
versity of Georgia both current funds and trust funds for the year ended
June 30 1941 Reported separately are the following units or divisions
either subsidiary to or a part of the University
Division of Agricultural Extension
University of Georgia Athletic Association
Georgia Coop Association
University Press
Civil Aeronautics AuthoritySchool of Aviation
The accounts of the University of Georgia are kept on accrual basis
necessitating adjusting entries to convert to a cash basis in reporting
receipts and payments
The following fidelity bonds were in force on June 30 1941
J D BoltonTreasurer5000000
Duchess W TaylorAssistant Treasurer 200000
B C KinneySupervisor Bldgs Grounds 200000
Eula H HaleCashier 200000
Madge LesherAuditor 200000
Margaret ArmstrongClerk 200000
The University of Georgia is the largest unit in the University System
and had an attendance in the year ended June 30 1941
Number of Students
Term or Quarter Registered
Summer2nd 1940 1222
Fall 3378
Winter 3255
Spring 3117
Summer1st 1941 1523
State of Georgia 391
UNIVERSITY OF GEORGIA ATHENS Continued
STATEMENT OP CURRENT INCOME
YEAR ENDED JUNE 30 1941
INCOME
EDUCATIONAL AND GENERAL
GOVERNMENTAL
State of Georgia
Board of Regents
Maintenance 36664105
DeRene Library 1999999
Special Equipment 3468422
Graduate School 1544257
Seed Barn 600000
Insurance 2146400
Land Purchase 400000
Plants and Herbs 400000
Biological Sciences 50000
Secondary Education 264998
Examiners Office 379999 47918180
Dept of Education
Vocational 6037017
Defense Program 258073 6295090
U S Government Grants
MorrillNelson Fund 7037929 61251199
STUDENT FEES
MaintenanceGeneral 36054526
Law 1260320
Summer 6301875 43616721
NonResident 3603650
Laboratory 1129825
Practice School 1 66465
Diploma 528826
Nursery 176400
Library Fees 16400
Education 94 j gg
Horseback Riding 52500
Placement 39575
Deferred Payment 839 50
ReRegistration 52 59
Late Registration ggg qq
ReExamination 42100
Transcript 82096
Other Fees 6994o8 50424116392 State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
STATEMENT OF CURRENT INCOME
YEAR ENDED JUNE 30 1941 Continued
INCOME
EDUCATIONAL AND GENERAL Continued
ENDOWMENT
Franklin College 897812
Land scrip 1051010
Alumni Library 200000
Hunt Fund See Comments 91332 2240154
GRANTS FROM PRIVATE SOURCES
J Rosenwald Fund 1802935
Transfers
Clinch County Board of Education 69980
Pulaski County Board of Education 50000
Walton County Board of Education 50000
State Tea Col Ft Valley 137500 1495455
General Education Board 4062510
Harold Hirsch Estate 150000
Oberlander Trust 150000
Emergency Committee 180000
Natl Coordinating Committee 46667
Carnegie Foundation 145000 6229632
SALES AND SERVICES
Field Experiments 68826
Egg Contest 542622
Poultry 1415652
Forest Nursery 15820
Horticulture 668602
Creamery 3749470
Advanced Registry 377012
Farm and Dairy 1309482 8147486
OTHER EDUCATIONAL AND GENERAL
Examiners Office 304148
Rents 289032
Infirmary 399025
Miscellaneous 48826 1041031
Total Educational and General 129333618
AUXILIARY ENTERPRISES
DORMITORIES
Jos E Brown 1396189
Coordinate 2223011
State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
393
STATEMENT OF CURRENT INCOME
YEAR ENDED JUNE 30 1941 Continued
INCOME
AUXILIARY ENTERPRISES Continued
DORMITORIES Continued
Clarke Howell
Lucy Cobb
Mary Lyndon
Milledge Hall
New Girls
Old CollegeCandler
Soule Hall
Graduate
Milledge Annex
Home Management
588885
654870
1099505
1443652
1189819
867360
1118944
226200
470688
71720
11350843
DINING HALLS
Cafeteria
Camp Wilkins
Coordinate
Denmark
Lucy Cobb
Milledge Annex
Graduate
5616581
1560592
4453815
4683770
1111265
1455628
382208
19263859
Total Auxiliary Enterprises
Total Current Income
INCOME TRANSFERS
State Supervisor of Purchases
U of Ga Athletic Assn
30614702
Net Current Income accrued
159948320
281082
1000000 1281082
158667238
STATEMENT OF CURRENT EXPENDITURES
YEAR ENDED JUNE 30 1941
EXPENDITURES
EDUCATIONAL AND GENERAL
GENERAL ADMINISTRATIVE
Presidents Office
Dean of Students
Comptrollers Office
Accounting Office
Registrars Office
Public Relations
General
893524
2032316
368741
821233
1311742
1012971
949420
7389947394 State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
STATEMENT OF CURRENT EXPENDITURES
YEAR ENDED JUNE 30 1941 Continued
EXPENDITURES
EDUCATIONAL AND GENERAL Continued
INSTRUCTION
Dean of Faculty
College of Agriculture
General
Dean
Agronomy
Agri Engineering
Animal Husbandry
Horticulture
Poultry Husbandry
Plant Pathology
Rural Organization
380654
8952999
347613
58937
81496
70270
53807
100632
34661
32041
9732456
Arts and Science
Dean
Biological Science
Fine Arts
Language and Letters
Physical Science
Social Science
Commerce
Education
General
Physical EducationMen
Physical EducationWomen
Practice Schools
General Education Board
Rosenwald Fund
Vocational
Defense
Ag Tea Training
Ag Supervision
Home Ec Tea Training
Home Ec Supervision
Forestry
Graduate School
Home Economics
294528
4338866
3462845
7300862
6172624
4800910
3412104
916956
1475000
1156014
607331
1495455
500301
2904496
1825794
1437624
783404
26370635
3022610
16514479
1903594
773091
2544922State of Georgia
395
UNIVERSITY OF GEORGIA ATHENS Continued
STATEMENT OF CURRENT EXPENDITURES
YEAR ENDED JUNE 30 1941 Continued
EXPENDITURES
EDUCATIONAL AND GENERAL Continued
INSTRUCTION Continued
Journalism
Law
Military Science
School of Pharmacy
Secondary Education
Summer Quarter
Group Insurance
Film Rental
ORGANIZED RESEARCH
Egg Contest
Field Experiment
Soil Survey
Poultry Research
Agri Engineering
Biological Science
Plant Pathology
Publications
Institute for Study
of Georgia Problems
Medicinal Herbs
LIBRARIES
General
General Ed Board
PLANT OPERATION AND MAINTENANCE
Administration
Janitorial Service
Repair Service
Maint of Grounds
General
1061476
2612302
445829
1360850
492640
4578860
948218
12238
72754854
552030
605186
367248
158336
575525
323334
896302
40000
242720
350328 4111009
8281082
1477996 9759078
214846
3115362
7252793
2182324
8004759 20770084
396
State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
STATEMENT OF CURRENT EXPENDITURES
YEAR ENDED JUNE 30 1941 Continued
EXPENDITURES
EDUCATIONAL AND GENERAL Continued
ORGANIZED ACTIVITIES RELATING TO INSTRUCTION
Advanced Registry 358475
Creamery 4469370
Farm and Dairy 2086935
Forest Nursery 116574
Horticulture 1080187
PoultryNonteaching 2060323
Total Educational and General
AUXILIARY ENTERPRISES
RESIDENCE HALLS
Brown Joseph E
Coordinate
Lucy Cobb
Milledge Hall
Clark Howell
Old CollegeCandler
Soule Hall
Mary Lyndon
GirlsNew
Milledge Annex
Graduate
General
DINING HALLS
Dawson Cafeteria
Camp Wilkins
Coordinate
Denmark
Lucy Cobb
Milledge Annex
Graduate
Total Auxiliary
Enterprises
OTHER NONEDUCATIONAL
Student Hospital
High School Assn
University Examiner
High School Inspector
Statistical Bureau
Total NonEducational
Total Operating Costs accrued
456806
1978009
577922
609695
421376
645786
633107
529121
487331
286299
313046
433823
4491618
1466859
3649759
5317155
1138574
1978041
614860
10171864
124956836
7372321
18656866
1280918
76757
1236343
115429
551254
26029187
3260701
154246724State of Georgia
397
UNIVERSITY OF GEORGIA ATHENS Continued
INVESTMENT IN BUILDINGS AND EQUIPMENT
JUNE 30 1941
Franklin Campus
Academic
Athletic Office
Baldwin Demonstration School
Brown Dormitory
Candler Hall
Chancellors House
Chapel
Clark Howell Dormitory
CommerceJournalism
Demosthenian
D enmark
Field House
Four H HouseWaddell St
Four H AnnexWaddell St
Graduate Dormitory
Hirsch Law Building
Infirmary
Language Building
LeConte Hall
Lucas House
Lumpkin House
Lustrat House
Meigs Hall
Memorial Hall
Military Building
Milledge Hall
Milledge Annex
Moore College
New College
Old College
Peabody Hall
Peabody Library
Phi Kappa
Press Building
Reed Residence
Residence 196 Cemetary
Residence 126 Cemetary
Straham House
Terrell Hall
St
St
Residence 323 Jackson St
Residence 385 Jackson St
Residence 393 Jackson St
Residence 397 Jackson St
Residence 527 Jackson St
Value of
Buildings
17500000
100000
21570000
15000000
7500000
1000000
4000000
4680000
22500000
1500000
5000000
100000
400000
250000
7000000
15000000
750000
14800000
9530000
800000
1000000
1100000
6000000
25000000
2500000
15000000
9200000
7000000
6000000
7500000
10000000
15000000
1000000
1800000
500000
250000
150000
1000000
9000000
300000
200000
250000
225000
150000
Value of
Equipment
2000118
1275900
360750
129200
87827
1344460
271750
1696165
6050
1465805
448000
1600375
97275
533309
3821260
52450
86300
26350
828055
2314050
244635
652525
1138563
1883750
234600
114200
909700
19902950
1192200
177500
2095100398 State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
INVESTMENT IN BUILDINGS AND EQUIPMENT
JUNE 30 1941 Continued
Value of Value of
Buildings Equipment
Franklin Campus Continued
Residence 539 Jackson St 200000
Residence 551 Jackson St 120000
Residence 309 Jackson St 150000
Carpenters Shop 315 Jackson St 200000 68730
Pine Arts Auditorium 36520000 3257337
Total Franklin Campus 306295000 50317239
College of Agriculture
Agronomy Barn new 500000 324250
Agronomy Barn old 200000
Animal Husbandry Dept
Dairy Barn 6000000 1732500
Hog Barn 150000 48750
Horse Barn 400000 60000
Isolation Barn 100000
Mule Barn 300000 728000
Sheep Barn 250000 36500
Bull Pens 6 at 100 60000
Implement Shed 100000 294200
Office Foremans 25000
Residence Cotton Ave 2 120000
Residence Duplex 120000
Residence Foremans 250000
Residences near Dairy Barn 3 at 90000 270000
Residence near Railroad 250000
Scale Shed 25000
Plant Pathology Building 1500000 654236
Barrow Hall 7500000 2660870
Barrow Hall Shop 800000
Bwler House 500000
Camp Wilkins 4000000 629620
Cavalry
BarnHorse 750000 2600
BarnFeed 100000
Blacksmith Shop 40000
Guard House 50000
Shed 25000
Connor Hall 20000000 1386780
Dawson Hall 17500000 1169625
Forestry Dept
Class Room Bldg 12270000 1185500State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
399
INVESTMENT IN BUILDINGS AND EQUIPMENT
JUNE 30 1941 Continued
COLLEGE OF AGRICULTURE Continued
Forestry Dept Continued
BarnWhitehall
HouseHardman Forest
BarnHardman Forest
Log Cabin Oconee Forest
Log CabinOconee Forest
Nursery BldgOconee Forest
House No 1 Whitehall
House No 2 Whitehall
House No 3 Whitehall
House No 4 Whitehall
White Residence Whitehall
House No 5 Whitehall
Shed
Four H Club Boys
Dairy Products
Hardman Hall
Hoke SmithAgri Extension
House Management
House A
House B
House C
House D
Horticulture
Barn
Cannery
Garage and Storage House
Greenhouses
Residences 2 at 500
Laundry and Boiler House
Laundry Storage Barn
Lumpkin Hall
Mary Lyndon Hall
New Dormitory for Girls
Nursery School
Physical Education Bldg
Poultry Plant
BarnFeed
BarnWhitehead
BarnWhitehead
Brooder HouseWhitehall
Brooder House and Heat Plant
Class RoomBldg
Value of
Buildings
60000
50000
10000
50000
25000
70000
65000
50000
55000
50000
600000
55000
40000
300000
12050000
4500000
7830000
1500000
1500000
1500000
1500000
100000
50000
15000
200000
100000
400000
50000
1000000
10240000
14350000
3500000
15000000
550000
150000
10000
7500
35000
1000000
Value of
Equipment
2002750
265850
218378
221436
211282
231453
200000
59779
291150
1241896
41900
722800
520700
271195
274525
130450
498850400
State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
INVESTMENT IN BUILDINGS AND EQUIPMENT
JUNE 30 1941 Continued
College of Agriculture Continued
Poultry Plant Continued
Contest Houses 58 at 10000
Garages 2 at 10000
Laying House
Meat HouseWhitehall
Poultry Houses9 at 10000
Poultry Houses4 at 5000
ResidenceLumpkin St
ResidenceCarlton Ave
ResidenceWhitehall
Brooders2 at 5000
DwellingsWhitehall2 at 80000
BrooderWhitehall
Residence223 Burnett
Residence225 Burnett
Residence245 Burnett
ShopCarpenters
ShopPainters
ShopPlumbers
Soule Hall
Dining Hall
Medicinal Herb Barn
A A A Building
Total College of Agriculture
Coordinate Campus
Barn
Bradwell Hall
Carnegie Library
Cobb House
Deans Residence
Dining Hall
Dozier School
Foremans Residence
Gilmer Hall
Infirmary
Miller Hall
Old Auditorium
Pound Auditorium
Shop
Smith Bldg
Value of
Buildings
Value of
Equipment
580000
20000
30000
5000
90000
20000
300000
120000
120000
10000
160000
4000
100000
100000
100000
300000
200000
100000
12500000
13300000
60000
5000000
16360
54800
940950
2764293
148988
185991500 22243216
50000
5000000 242030
3500000 tic in Main Lib
500000
600000
4000000 881898
150000
150000
6500000 200225
500000 15300
8500000 317400
1200000 36650
7500000 179900
50000
4500000 147100
State of Georgia 401
UNIVERSITY OF GEORGIA ATHENS Continued
INVESTMENT IN BUILDINGS AND EQUIPMENT
JUNE 30 1941 Continued
Coordinate Campus Continued
Training School
White House
Winnie Davis
Total Coordinate
Lucy Cobb
None
Watson Springs
Barn
Store House
Spring House
Totals
Totals
Value of Buildings Value of Equipment
3000000 100000 4000000 15950 84550
49800000 2121003
688533
Cabins 3 at 40000 120000
Cottage 40000
Engine Room 10000
Laborers Houses 2 at 20000 40000
Pump House 15000
ResidenceForeman
GarageForeman
50000 31000
100000
30000
Shop BuildingBarn 150 qq
Store Main Hall j ggg qq
10000
30000
610000 31000
542696500 75400991
Less Trust Fund Equity U of GaLands and Bldgs 57202235
Net Investment in Bldg Equip 485494265 75400991
Note Listed as assets of U of Ga Athletic Assoc Woodruff Hall Sanford Hall San
lord Stadium402
State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
STATEMENT OF CURRENT EXPENDITURES
BY ACTIVITY AND OBJECT
YEAR ENDED JUNE 30 1941
GOVERNMENTAL COSTEXPENSE
Personal Services
Travel Expense
Supplies and Materials
Telephone Telegraph and Postage
Light Power and Water
Printing and Publicity
Repairs
Rents
Miscellaneous
Insurance and Bonding
Total Expense
GOVERNMENTAL COSTOUTLAY
Equipment
Land and Buildings
Total Outlay
TOTAL COST 7389947
General
Adminis Organized
trative Instruction Research
5159466 66419036 2168365
226222 2435808 161110
326387 2292069 699353
257403 440378 5051
64 4590
714276 230938 124307
17000 91703 12804
413102 28203 706
210642 72991 41600
30000
7354498 72011190 3217886
35449 743664 743123 150000

35449 743664 893123

7389947 72754854 4111009
State of Georgia 403
UNIVERSITY OF GEORGIA ATHENS Continued
STATEMENT OF CURRENT EXPENDITURES
BY ACTIVITY AND OBJECT
YEAR ENDED JUNE 30 1941
Oper Auxiliary
and Organized Enter NonEdu
Libraries Maint Activities prises cational Total
4270472 7053773 2714054 6841414 2380401 97006981
19918 87272 84786 3015116
184148 2734843 5672508 13829719 489788 26228815
12422 622926 40921 161400 34061 1574562
5830 3807366 5546 2998391 99210 6821787 1168731
150 2679121 243822 1412258 1830 4458688
41574 5300 11300 52796 552981
2308 3362 19671 91830 49354 491758
2860556 49977 2940533
4536822 19767247 8783794 25396289 3192226 144259952
5222256 602837 888070 632898 68475 8936772
400000 500000 1050000
5222256 1002837 1388070 632898 68475 9986772
9759078 20770084 10171864 26029187 3260701 154246724404
State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
PUBLIC TRUST FUNDS
YEAR ENDED JUNE 30 1941
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
STUDENT LOAN FUNDS
Alexander Lucile
Alpha Zeta Loan
Alumni Association Loan
Arkwright P S
Arnold R L
Atlanta Cotton Oil Co
Atlanta Journal
Atlanta Stock Yards
Barrett DuPree
Beall L H
Bibb County Dawson
Brand C H
Brown C M
Brown H W
Bryan County Dawson
Bryan Shepard
Bullard Bernice F
Candler Asa G
Chandler Chas H
Carroll County Dawson
Charlton County 4H Club
ChamberlinJohnsonDuBose
Chatham County Dawson
Churchill A F
Citizens and Southern Nat Bank
Cloudman Mrs J H
Cobb County Dawson
Columbia County Dawson
Clarke Elijah D A R
D A R Memorial
D A RMay Erwin Talmadge
D A RRichmond W McCurry
Dawson E G
DeKalb County Dawson
Denmark W S
Dodd Eugene and Harry
Early County Dawson
Elbert County Dawson
Epsilon Sigma Chi
Exchange Club of Atlanta
Findley W W
Fisher Lucy
Ford Chas W
Forestry
For
Loans
31572
28708
67720
34264
19595
15544
37715
1366
47000
8033
5747
743744
63544
2500
9512
124138
9115
3206
18500
15000
22636
24540
241101
299220
20691
13416
4164
16846
39767
3550
348941
32580
60092
26248
16330
2200
45799
42178
41772
27690
CASH
For
Investments
2710
1957
1048356
63498
86893
6099
66024
7809
50000
747573
7344
5611

Total
Cash
31572
28708
67720
36974
19595
15544
37715
1366
47000
8033
7704
1792100
127042
2500
9512
211031
9115
3206
18500
15000
22636
24540
235002
299220
20691
13416
4164
16846
105791
11359
50000
1096514
32580
52748
31859
16330
2200
45799
42178
41772
27690
Stocks
and
Bonds
5100000
50000
50000
2250000
1358375
1050000State of Georgia 405
UNIVERSITY OF GEORGIA ATHENS Continued
PUBLIC TRUST FUNDS
YEAR ENDED JUNE 30 1941
Student RE
Notes Notes
24000
5500
42000
17302
24700
84760
14000
3000
14000
60000
87300
12750530
440570
15710
406049
14000
28340
10250
22000
621115
1114053
26724
10500
163322
178860
240300
4267137
55860
392640
15599
21481
40000
5000
15000
87488
138100
36075
55250
Land and
Real Buildings Other Total Fund
Estate U of Ga Assets Assets Balances
55572 55572
34208 34208
109720 109720
88418 142694 142694
19595 19595
40244 40244
122475 122475
15366 15366
50000 50000
22033 22033
60000 60000
59903 154907 154907
19521407 39164037 39164037
1394955 2012567 2012567
2500 2500
25222 25222
1732144 2399224 2399224
23115 23115
25134 25134
28750 28750
15000 15000
44636 44636
24540 24540
3106117 3106117
1413273 1413273
47415 47415
23916 23916
4164 4164
180168 180168
692980 977631 977631
301668 553327 553327
100000 150000 150000
15538127 22260153 22260153
88440 88440
1495388 1495388
82221 129679 129679
21481 21481
56330 56330
5000 5000
17200 17200
125750 259037 259037
180278 180278
77847 77847
82940 82940
406
State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
PUBLIC TRUST FUNDS
YEAR ENDED JUNE 30 1941
No STUDENT LOAN FUNDS
45 Four H Club
46 Freshman Y Commission
47 Fulton County Dawson
48 Georgia A W P R R
49 Georgia Bankers
50 Georgia Bankers Boys
51 Georgia Bankers Girls
52 Georgia Power Co
53 Girls Canning Club
54 Glynn County Dawson
55 Grady County Dawson
56 Hall County Dawson
57 Hancock County Dawson
58 Harris J C
59 Hawkins Frank
60 Hull A L
61 Hunt J H
62 Jasper County Dawson
63 Johnson Mrs Graham
64 Jones Bess D
65 Junior League of Atlanta
66 Kirkwood P T A
67 Keough J B
68 Lanier F E
69 Laurens County Dawson
70 Lila Napier Jeiks D A R
71 Lipscomb Francis A
72 Lucas Arthur
73 Lumpkin J H
74 McDuffie County Dawson
75 McDuffie Mrs P C
76 Mclntosh County Dawson
77 Macon County Dawson
78 Marshall Mr and Mrs T C
79 Martin R H
80 Meriwether County Dawson
81 Moina Michael
For
Loans
20605
9320
56548
18070
247978
71771
38969
199673
100768
19010
26300
30137
52050
42120
5271
56552
1226
32159
12956
8883
398
6069
4157
29607
61175
28317
34434
82 Mitchell Thos E
83 Mitchell U of Ga
84 Mitchell Coordinate
85 Mitchell G S C W
86 Mitchell Tech
87 Moon
67577
46287
3125
8664
13250
458692
480837
892343
162464
30889
CASH
For
Investments

3140
50517
194351
34533
3024
74804
4209
27065
Total
Cash
20605
9320
56548
18070
247978
71771
38969
196673
100768
19010
26300
30137
52050
42120
5271
56552
1226
32159
12956
8883
398
6069
4157
29607
61175
25177
84951
67577
46287
3125
8664
13250
194351
493225
477813
967147
166673
57954
Stocks
and
Bonds
17570445
900000
700000
850000
750000State of Georgia
407
UNIVERSITY OF GEORGIA ATHENS Continued
PUBLIC TRUST FUNDS
YEAR ENDED JUNE 30 1941
Land and
Student RE Real Buildings Other Total Fund
Notes Notes Estate U of Ga Assets Assets Balances
111465 132070 132070
9320 9320
56548 56548
33500 51570 51570
639639 887617 887617
164250 236021 236021
218335 257304 257304
765121 961794 961794
279685 380453 380453
4920 23930 23930
26300 26300
20000 50137 50137
52050 52050
38700 38700 38700
42120 42120
56808 62079 62079
60000 8700000 8816552 8816552
23250 24476 24476
8180 40339 40339
11115 24071 24071
17200 26083 26083
25500 25102 25102
13750 19819 19819
4157 4157
15000 44607 44607
61175 61175
103931 91719 220827 220827
15000 15000 15000
421103 744551 1250605 1250605
40000 40000 40000
15000 15000 15000
95900 163477 163477
27500 73787 73787
69500 69500 69500
16365 19490 19490
15000 23664 23664
36000 49250 49250
17764796 17764796
1256265 2649490 2649490
L348971 2526784 2526784
872554 2689701 2689701
1606553 2523226 2523226
41500 267285 366739 366739
85
408
State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
PUBLIC TRUST FUNDS
YEAR ENDED JUNE 30 1941
No STUDENT LOAN FUNDS
88 Muscogee County Dawson
89 Music Scholarship Fund
90 Neely R C
91 Nunnally C T
92 Payne J Carroll
93 Pho Delta Phi
94 Phillips Benjamin Z
95 Reed A W
96 Rich Bertha
97 Richmond County Dawson
98 Richmond County H D A Dawson
99 Rivers E
100 Rockdale County Dawson
101 Robinson Jas D
102 S D V Fraternity
103 Sale City Dawson
104 Savannah District Dawson
105 Simmons Jno D
106 Smith Hoke
107 State House Dawson
108 Students Loan
109 Sullivan Mark
110 Sumter County DawsonBoys
111 Sumter County DawsonGirls
112 Tattnall County Dawson
113 Telfair County Dawson
114 Thomas County Dawson
115 Thompson Berryman T
116 Thompson Meldrim
117 Toombs County Dawson
118 Tucker Frances C
119 Ware County Dawson
120 Washington County Dawson
121 Wellhouse Louis
122 Whitehead C P
123 Whitfield County Dawson
124 Woodruff Robt W
125 Young Ida A
For
Loans
41385
62995
18435
15830
49918
5000
49783
81674
3737
93
48245
16000
24775
15000
7132
16333
14536
8640
16007
11230
500
55390
64368
15600
1000
20000
150264
10175
199164
7800
15265
15216
33923
1000
11358
175887
CASH
For
Investments
Stocks
and
Bonds
40248
12335
1524
520868
Total
Cash
41385
62995
18435
15830
49918
5000
90031
94009
3737
93
48245
16000
24775
15000
7132
16333
14536
8640
16007
11230
500
55390
64368
15600
1000
20000
151788 1150000
10175
720032
7800
15265
15216
33923
1000
11358
175887
Totals 7268385 3021278 10289663 31778820iMfflmwunmmmMHimmaBaimmmmwKHmmimMmmmMammHmauKmHBmmmi
State of Georgia 409
UNIVERSITY OF GEORGIA ATHENS Continued
PUBLIC TRUST FUNDS
YEAR ENDED JUNE 30 1941
Land and
Student RE Real Buildings Other Total Fund
Notes Notes Estate U of Ga Assets Assets Balances
12430 53815 62995 53815 62995
32000 50435 15830 50435 15830
19500 69418 5000 69418 5000
244252 701474 1035757 1035757
30000 232154 356163 356163
18255 21992 21992
113743 113836 113836
40000 88245 88245
8075 24075 24075
40000 40000 24775 15000 40000 24775 15000
59400 66532 66532
8000 24333 24333
6325 20861 20861
54250 62890 62890
58500 74507 74507
121025 132255 132255
10000 10500 10500
146983 202373 202373
85850 150218 150218
20000 35600 1000 20000 35600 1000 20000
175588 1477376 1477376
10000 20175 20175
20000 20000 20000
839039 970325 3600000 1580319 7900 7717615 7717615
40000 47800 47800
17750 33015 33015
30000 45216 45216
48329 82252 82252
40000 41000 41000
35000 46358 46358
352517 528404 528404
32772886 970325 12300000 43255075 7900 131374669 131374669
410
State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
PUBLIC TRUST FUNDS
YEAR ENDED JUNE 30 1941
For
No ENDOWMENT FUNDS Object of Trust
1 Alumni Library 29815
2 Alumni Y M C A 4744
3 Bocock W H 7415
4 Bryan W J 112
5 Connally J Brown 16847
6 Denmark B A and T N 14901
7 Franklin College 500
8 Franklin Mary J 16792
9 Gilmer George R
10 Hirsch Harold
11 Landscrip Endowment 160000
12 Long Emma
13 Lowe A A 16062
14 McCay Chas F 852125
15 Michael Bert 6372
16 Peabody Geo Foster 1800
17 PhelpsStokes 24967
18 Richmond H L 318805
19 Russell Horace B 63750
20 Smith Martin R 27353
21 Terrell William
22 Washington Hugh V 45831
23 Young W J 39682
Totals 1563021
CASH Stocks
For Total and
Investments Cash Bonds
2874 32689 100000
395 5139 2800000
7503 14918 30000
3084 2972
198 16649
11471 26372
500 11800000
1187 17979 210000
101104 101104
160000 24220217
50000 50000
1438 17500 400000
1301146 449021 20300000
3269 9641
1800 90000
3286 21681
36987 355792
63750 150000
5538 32891
3473 42358 150000
15692 55374
1060593 502428 60250217
SUMMARY
Student Loan Funds
Endowment Funds 1563021
7268385
3021278
1060593
10289663 31778820
502428 60250217
Totals 8831406 1960685 10792091 92029037State of Georgia
411
UNIVERSITY OF GEORGIA ATHENS Continued
PUBLIC TRUST FUNDS
YEAR ENDED JUNE 30 1941
Land and
Student RE Real Buildings Other Total Fund
Notes Notes Estate U of Ga 871873 243969 23705 243317 3603922 365413 1500000 96731 1373517 1842115 280732 2000000 Assets Assets 1004562 3049108 44918 26677 226668 3630294 11799500 593392 1500000 101104 24380217 50000 417500 19850979 106372 91800 1351836 2197907 213750 313623 2000000 192358 Balances 1004562 3049108 44918 26677 226668 3630294 11799500 593392 1500000 101104 24380217 50000 417500 19850979 106372 91800 1351836 2197907 213750 313623 2000000 192358
1400000 1501866 2957240 2957240
1400000 13947160 76099805 76099805
32772886 970325 12300000 43255075 7900 131374669 131374669
1400000 13947160 76099805 76099805
32772886
970325 13700000 57202235 7900 207474474 207474474State of Georgia 413
UNIVERSITY OF GEORGIA ATHENS Continued
SUMMARY OF CHANGES IN INVESTMENTS
YEAR ENDED JUNE 30 1941
Add Deduct
Balance Investments Investments Balance
711940 Made Realized 6301941
STUDENT LOAN FUNDS
Bonds 27150000
Stocks 4028820
Student Notes 32994718
Real Estate 14005396
Land and BuildingsU of Ga 41262156
Real Estate Notes 1548986
Other Assets 7900
Accounts ReceivableU of Ga 3137893 3137893
800000 200000 27750000 4028820
3761629 3983461 32772886
150000 1855396 12300000
2063996 71077 43255075
578661 970325 7900
Totals124135869 6775625 9826488 121085006
ENDOWMENT FUNDS
Bonds 46220217 800000 47020217
Constitutional Debt 10000000 10000000
Stocks 3230000 3230000
Real Estate 2124755 724755 1400000
Land and BuildingsU of Ga 13136285 870295 59420 13947160
Accounts ReceivableU of Ga 986108 986108
Totals 75697365 1670295 1770283 75597377
COMBINED FUNDS
Bonds 73370217
Constitutional Debt 10000000
Stocks 7258820
Student Notes 32994718
Real Estate 16130151
Land and BuildingsU of Ga 54398441
Real Estate Notes 1548986
Other Assets 7900
Accounts ReceivableU of Ga 4124001 4124001
1600000 200000 74770217 10000000 7258820
3761629 3983461 32772886
150000 2580151 13700000
2934291 130497 57202235
578661 970325 7900
Totals199833234 8445920 11596771 196682383414
State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
TRUST FUNDS
RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1941
Student Endowment
RECEIPTS Loan Fund Fund Total
INVESTMENTS REALIZED
Bonds Sold 200000 200000
Student Notes Collected 3983461 3983461
RE Notes Collected 578661 578661
Real Estate 1855396 724755 2580151
Buildings U of Ga 71077 59420 130497
Accounts Receivable U of Ga 3137893 986108 4124001
Total Investments Realized 9826488 1770283 11596771
INCOME OF TRUSTS
Interest on Bonds 1056876 2996197 4053073
Dividend on Stocks 61000 28750 89750
Interest on St Notes 1157977 1157977
Interest on RE Notes 99831 99831
Interest Other Inv 8350 8350
RentsReal Estate 297943 151841 449784
RentsU of Ga Bldgs 92319 77184 169503
Collection of Notes Previously
Charged Off 61043 61043
Total Income of Trusts 2835339 3253972 6089311
Gifts for Principal 444418 444418
TRANSFERS
U of Ga Current Fund 91332 2148822 2240154
Medical College Augusta 174864 174864
G S C W Milledgeville 8750 8750
N G C Dahlonega 80000 80000
Total Transfers 91332 2412436 2503768
Net Receipts 13014913 2611819 15626732
BALANCE JULY 1 1940 4706897 292604 4414293
17721810 2319215 20041025
Income Transfer by Hunt Fund 91332 to U of Ga Current Fund made in error To
be reimbursed in next fiscal periodState of Georgia 415
UNIVERSITY OF GEORGIA ATHENS Continued
TRUST FUNDS
RECEIPTS AND PAYMENTS Continued
YEAR ENDED JUNE 30 1941
Student Endowment
PAYMENTS Loan Fund Fund Total
INVESTMENTS
Bonds Purchased 800000 800000 1600000
Student Notes 3761629 3761629
Real Estate 150000 150000
Land and Buildings U of Ga 2063996 870295 2934291
Total Investments 6775625 1670295 8445920
EXPENSE OF TRUSTS
Salary of Trustee
Travel
Repairs to Buildings
Fellowships
Scholarships
Fire Insurance
Collection ExpenseStudents Notes
Advertising
Title Guarantee
Vol Religious Assn
Taxes
Students Notes Charged Of
Refund Note Overpayment
180000 180000
1532 1532
300166 300166
100000 100000
25000 25000
12483 12167 24650
27505 27505
280 280
1350 1350
9325 9325
38431 38431
85175 85175
9600 9600
Total Exp of Trusts 656522 146492 803014
Total Payments 7432147 1816787 9248934
BALANCE JUNE 30 1941 10289663 502428 10792091
17721810 2319215 20041025416 State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
FUND
AGENCY FUNDS
YEAR ENDED JUNE 30 1941
Balance
711940
Receipts
Payments
Balance
6301941
Accounts RecPWA 28011
Accounts RecTVA
Animal Husbandry 7600
Soil Survey 49000
Agricultural Club
Ag Engineering Club
All States Life Ins Co
Alumni Society 40112
Am Legion Pool
Am Potash Inst
Bacteriology Breakage
Barrow Award 5000
Bedroom Improvement 13000
BirchmoreAuthor 14016
BreakageGeneral
Camp Wilkins Hospital
Cardio Vibrometer
Chemistry Breakage 21110
Citizens Fact Find Comm
Commemorative Plates 8860
Committee on Scientific
Aids to Learning 119554
Community Concerts
Competitive Scholarships
Dean J ClarkAuthor 19780
Debating Club
Demosthenian
Dramatic Club
Eastern Air Lines
Economics Society
Elementary Sch Council 1097
Experimental Fund
Whitehall 37
Faculty Club
Faculty Flower Fund 1130
Farm Short Course
Forestry Camp 24967
Forestry Club
Forestry Fund Experiment 3486
Forestry Scholarship 12500
Founders Mem Garden
602172 632632 58471
19530 63930 52000
155560 119060 12500
30000 30000
7500 7500
60433 59955 478
596235 556121 02
7775 7775
100000 31397 68603
20212 20145 5000 14016 67 13000
945409 912789 32620
26400 32000 5600
22500 22500
281536 302646
52500 52500
64118 74698 1720
100000 217639 1915
100000 100000
313749 313749 19780
27500 27500
15000 15000
9999 9999
111387 111387
15000 15000 1097
23808 23355 490
107812 174370 66558
1000 130
81761 32161 49600
70900 40315 55552
7500 7500
252283 211288 44481
12500 12500 12500
183510 137861 45649
State of Georgia 417
UNIVERSITY OF GEORGIA ATHENS Continued
AGENCY FUNDS
YEAR ENDED JUNE 30 1941 Continued
FUND
Balance
711940
Receipts
Payments
Balance
6301941
Four H Club
Boys and Girls 166306
Freshman Scholarship 2767
Garden Club 6482
Ga Acd of Science
Georgia Agriculturist
Georgia Arch 2500
Ga Boosters Club
Georgia Power Co
Home Ec 17071
Gift for Pharmacy
Equipment 73670
Glee Club
Gould F M Scholarship
Health Service 15000
High School Fund
Home Ec Club
Home Management House 192420
Institute of Pub Affairs 4045
Institute of Study of
Georgia Problems 56082
Journalism of Lab Fees 46138
Lanier Sidney 15000
Laundry 61744
Lectures
Military Deposits 178495
Music
Neely Mrs Frank 16110
Organic Nitro Inst
Palace Theatre 75
Pandora 54022
PanHellenic Council 259066
Pennick S B Co
Pharmacy Fellowship
Phi Kappa Lit Society
P H D Thesis 5000
Pioneer Club
Polo and Band 6999
Prizes
Progressive Life Ins Co 25056
P T A 5200
Red and Black
45950
10039
11770
2500
19998
45000
72250
30000
10000
15000
73110
15000
831110
4941
145600
31384
3134001
145000
2156087
174783
30000
804627
684315
12645
15000
34998
24999
30000
757119
199998
45387
7272
3880
19998
45000
72250
16365
30000
10000
73110
15000
1022050
896
97049
46710
15000
3042914
132370
2239032
133868
16110
18100
75
750605
542047
49170
5645
15000
5000
34998
17634
5000
756827
199998
166869
1408
2500
2500
17071
57305
1480
104633
30812
29343
12630
95550
40915
11900
401334
49170
7000
14364
25000
25348
5200418
State of Georgia
UNIVERSITY OF GEORGIA ATHENS Continued
AGENCY FUNDS
YEAR ENDED JUNE 30 1941 Continued
FUND
Reserve for Red and Black
Retail Marketing Contests
Religious Activities
Rural Electrification Film
Saddle and Sirloin Club
School Adm Study
Sears Roebuck Scholarship
Shorter Fund
Sigma Nu Frat
Speech Laboratory
State Home Dem Fund
Stone Mountain Grit
Company Scholarship 15190
Student Activities
Orchestra
General 31228
Scholarships 1225918
Study of Georgia History 17500
Study of Negro Higher
Education 84990
T V A Municipal Survey 95699
Vocational Charts
Vocational Rehabilitation
Watson Springs
West R H
Author Fund 12951
Womens Athletic Assn
Womans Aux Pharmacy 12580
W P A Archeology 4137
SubTotals 26434
Civil Aero Authority
Georgia Coop Assn 137915
U of Ga Athletic Assn 285508
U of Ga Press 301208
Totals 422367
Balance Balance
711940 Receipts Payments 6301941
75766 1 33600 25000 34690 25000 74676
38391 713675 749366 2700
350000 303000 47000
12500 12500
5034 5034
17656 284400 25000 108000 280255 108000 21801 25000
6723 12961 6238
17588 252935 259540 10983
45000
59750
440
242943 242943
6526790 6232710 325308
6201323 4975405 17500
5034 90024
255153 159454
3013 1075 1938
633800 633800
1452864 1447601 5263
12951
30000 30000
8500 600 4137 20480
31221017 29242127 2005324
7174194 9606208 2432014
4396555 4412041 122429
287174 1666
4287750 4077300 90758
47366690 47339342 395019
State of Georgia 419
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 1000000
Revenues Retained
Donations 170800
Earnings Educational Services 14474753 11624023
Total income receipts 15645553 11624023
NONINCOME
Loans 21346250 23500000
Private Trust Accounts 1619
CASH BALANCES JULY 1st
Budget Funds 285508 2238962
Private Trust Funds 109323 107704
36815618 32994384
PAYMENTS
EXPENSE
Personal Services 4467821 4731916
Travel 2709034 2483650
Supplies Materials 819244 1615334
Communication 127405 149317
Heat Light Power Water 81199 64745
Publications 300662 527249
Repairs 233414 168992
Rents 26450
Insurance 294382 281890
Interest 398026 314154
Equipment 642468 169799
Miscellaneous 319635 723523
Scholarships 5252203 3440000
Total expense payments 15671943 14670569
OUTLAYS
Lands Improvements 975000
NONCOST
Loans 20000000 18500000
Private Trust Accounts 109323
CASH BALANCES
Budget Funds 59352 285508
Private Trust Funds 109323
36815618 32994384420 State of Georgia
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
SUMMARY
The University of Georgia Athletic Association ended the fiscal year on
June 30 1941 with a current deficit of 16286898 an increase of 10
01390 over net current deficit at June 30 1940 This increase in deficit
reflects the excess of cost payments over income receipts in the year ended
June 30 1941
Liabilities on June 30 1941 consisted of loans payable aggregating
16346250 while current assets were 59352
Investment in fixed assets or plant and equipment was 55850000 at
June 30 1941
AVAILABLE FUNDS
The Athletic Associations principal income in the year ended June 30
1941 was from student fees 4000000 or 25 and net admissions to
football games 10406547 or 66 the remaining 1239006 or 8y2
being derived from baseball basketball and other sports and concessions
In the year ended June 30 1941 income receipts were 15645553 as com
pared with 11624023 in the previous fiscal year a net increase of
4021530
EXPENDITURES
Principal cost payments in the year ended June 30 1941 were 4467821
for personal services 2709034 for travel 819244 for supplies 5252203
for athletic scholarships 398026 for interest 642468 for equipment and
975000 for lighting stadium football field the balance of 1383147 be
ing for telephone telegraph postage lights water printing publicity
rents insurance and other miscellaneous purposes
Total cost payments in the period were 16646943 as compared with
14670569 in the previous fiscal year a net increase of 1976374
The University of Georgia Athletic Association is incorporated as a non
profit sharing association but is governed by the Board of Regents as to
policies and in this examination is considered a State Agency
Treasurer J D Bolton of the University of Georgia is also treasurerState of Georgia 421
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION Continued
EXPENDITURES Continued
of the Athletic Association and all receipts and payments are handled
through his office
Separate bank account is now carried for the Athletic Association rather
than handling through the Universitys bank account as in previous years
which is an improvement
Assistant Director J E Broadnax who manages the office of the as
sociation is bonded with the Aetna Casualty and Surety Co the amount
being 100000 from January 1st to August 31st and 1000000 from
September 1st to December 31st each year422 State of Georgia
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
ANALYSIS OF GOVERNMENTAL COST PAYMENTS
YEAR ENDED JUNE 30 1941
General Maint
Adminis and Base Basket
tration Oper ball ball
GOVERNMENTAL COSTEXPENSE
Personal Services 694092 433655 10650
Travel Expense 66441 14520 62184 202933
Supplies and Materials 50324 222225 127348 22058
Telephone Telegraph and Postage 100259 1166 21662
Lights Power and Water 81199
Printing and Publicity 176969 2275 5909 750
Repairs 155849 675
Rents 1100 350
Miscellaneous 1000 20108
Insurance and Bonding 65952 34373 3500
Interest 398026
Equipment 10927 6402 5880 14524
Total Expense Payments1565090 971772 234558 240265
GOVERNMENTAL COSTOUTLAY
Lighting Stadium
Football Field
Total Cost Payments1565090 971772 234558 240265State of Georgia
423
ANALYSIS OF GOVERNMENTAL COST PAYMENTS
YEAR ENDED JUNE 30 1941
Boxing Football
4077
489280
1906147
277905
3942
75010
76790
25000
264982
190557
599965
Golf
9424
35619
Swim
ming
2050
4683
Tennis Track
2602
12365 105152
9011 59021
100
25000
4770
Undis
tributed
Sports Total
2833465 4467821
327818 2709034
14650 819244
376 127405
81199
39749 300662
233414
26450
5260748 5571838
294382
398026
642468
177 3909578 70043 6733 23978 169043 8476806 15671943
975000
975000
D77 4884578 70043 6733 23978 169043 8476806 16646943424
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA PRESS
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Earnings Educational Services
CASH BALANCES JULY 1st
Budget Funds
1941
4146234
301208
1940
3278354
3845026 3278354
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous accounts payable inventories
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
1451181 1594416
19862 20409
2040552 1345537
50295 54915
84591 543580
19824 6286
1100
1000 3794
330408 8220
63029 2405
3935784 3579562
90758 301208
3845026 3278354State of Georgia 425
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA PRESS
COMMENTS
The within report embraces the financial operations of the University
of Georgia Press Athens Georgia for the twelvemonth period ending
June 30 1941
The University of Georgia Press was formerly operated as an auxiliary
enterprise of the University of Georgia under the name of Division of
Publications In the year 1939 it was incorporated under its present name
with officers at June 30 1941 as follows
PresidentHatton Lovejoy
SecretaryTreasurerHarry Hodgson
AuditorJ D Bolton
Director Frazier Moore
Receipts from all sources are deposited with the Comptroller of the
University of Georgia who makes all payments for services and supplies
and in whose office the records of the corporations are kept
The Balance Sheet reflects a cash deficit at June 30 1941 of 90758
Purchases are made by the corporation through issuance of its own
purchase orders rather than purchase orders issued by the State Super
visor of PurchasesState of Georgia
427
UNIVERSITY SYSTEM OP GEORGIA
GEORGIA COOPERATIVE ASSOCIATION
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Earnings Educational Services
CASH BALANCES JULY 1st
Budget Funds
1941
1361193
195349
1940
1051506
119422
1556542 1170928
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
Heat Light Power Water
Publications
Insurance
Equipment
Miscellaneous accounts payable inventories
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
563695
28471
36131
38181
14330
17291
25110
666444
166889
564200
47102
33953
38956
17960
19710
12525
241173
1389653 975579
195349
1556542 1170928
428 State of Georgia
GEORGIA COOPERATIVE ASSOCIATION
COMMENTS
The within report covers the financial operations of the Georgia Co
operative Association located on the campus of the University of Georgia
in Athens Georgia for the twelvemonth period ended June 30 1941
Organization and methods of operation of this corporation were covered
in prior report dated November 9 1940 This report covers in combined
form the three units of the Association viz Main Book Store Lunch Room
contiguous thereto and Coordinate Store located at Coordinate College
Net profit for the period covered by the report was 288315 which was
transferred to Surplus no dividends being paid by the Association This
profit compares with 162628 shown in previous report covering a like
period
Inventories are taken annually at date of June 30th on an actual cost
basis with deductions in some cases for depreciation Inventory values
shown in this report were taken from records of the Association no actual
count of merchandise having been made by this department
Cash on hand was verified on date of examination November 25 1941
and was found correct There were a number of returned checks included
in cash amounting to 6275 seventyfive per cent of which the manager
stated that he expected to recover
Receipts from all sources are deposited regularly with the Comptroller
of the University of Georgia and all payments are made by him on re
quest of the store manager and approved for payments by a member of
the University faculty acting as supervising director
For purposes of accounting the records of the Association could be
simplified and improved In order to clarify his records the manager was
urged to change his system of bookkeeping on next inventory date to
simple cash book and ledger systemState of Georgia
429
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SCHOOL OF AVIATION
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Earnings Educational Services
NONINCOME
Loans
7325474
3208286
10533760
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Miscellaneous inventories accounts depreciation
Total expense payments
OUTLAYS
Equipment
CASH BALANCE JUNE 30th
Budget Funds
2892046
43378
1579181
42139
73115
72270
33019
414031
532723
5681902
4812698
39160
10533760
Not in operation in 1940430 State of Georgia
UNIVERSITY OF GEORGIA SCHOOL OF AVIATION
COMMENTS

This report embraces the financial operations of the University of Geor
gia School of Aviation Athens Georgia a corporation incorporated under
the laws of the State of Georgia in October 1940 said report covering
the period October 1 1940 to June 30 1941
The primary purpose of the corporation is to cooperate with the Federal
Civil Aeronautics Authority in the instruction of students to fly planes
Following completion of certain stages in the training of such students
the corporation is paid a certain amount for the teaching of each student
Income received from the Authority constitutes the major part of the
corporations receipts However the corporation receives income from
other sources as indicated in statement within the report
In December 1940 an agreement was made with the Board of Com
missioners of Roads and Revenue of Clarke County Georgia in which said
Board agreed to lease the Athens Municipal Airport Epps Field to the
corporation for a period of five years for and in consideration of the pay
ment to the Board a fifty per cent of the net income of the corporation
It was understood that the Board would use its portion of the net income
to build up the field and increase the Airports facilities while the Corpo
rations share would be expended in the improvement of the ground school
and flying facilities
It was ascertained that the corporation carries insurance against fire
tornado crash public liability and property damage on all its planes also
liability insurance on each student while each student is required to carry
personal accident insurance Workmens Compensation Insurance is also
maintained on all employees
Officers of the Corporation are as follows
PresidentH W Caldwell
SecretaryWilliam Tate
TreasurerJ D Bolton
Legal AdviserH A Shinn
Director J H Hubert
DirectorBen Gunn
The above listed men form the Board of Directors of the corporation
Purchases are made by the Corporation through issuance of its own
requisitions rather than purchase orders issued by the Supervisor of Pur
chases of the State of Georgia
Receipts from all sources are deposited with the Comptroller of the Uni
versity of Georgia who makes all payments for services and suppliesState of Georgia 431
UNIVERSITY OF GEORGIA SCHOOL OF AVIATION
14
Totals
INVENTORY OF EQUIPMENT
JUNE 30 1941
DESCRIPTION
ANES 1 Stinson N C 18431
1 Stinson N C 13848
1 Waco N C 13442
1 Waco NC 11219
1 Waco N C 29978
1 Waco N C 30138
1 Piper N C 25792
1 Piper N C 28174
1 Piper N C 30256
1 Piper NC 30237
1 Piper N C 30523
1 Piper N C 32820
1 Piper N C 25723
1 Piper N C 30914
Reserve for Depreciated
Cost Depreciation Value
671776 600 671176
230000 23256 206744
337500 22475 315025
158467 1602 156865
777295 322727 454568
768094 332452 435642
95000 11840 83160
110000 48034 61966
110000 51189 58811
110000 55008 54992
110000 60837 49163
126318 55616 70702
90000 26492 63508
178649 5750 172899
3873099 1017878 2855221
AUTOMOBILES
1 Plymouth Sedan 42500
FURNITURE AND FIXTURES 222255
EQUIPMENT
Machinery Tools Shop 339691
Totals 604446
28869 13631
20060 202195
19075 320616
68004 536442432
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants from U S Government
Donations
Earnings Educational Services
Student Fees
Dormitories
38090211 21286516
2660379
2102130
52498156
4689562
Dining Hall 10344536
Other 1079439
Total income receipts
NONINCOME
Public Trust Funds
Income from Investment
Gifts for Principal
Investments
Transfers to College Income
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
5506629
906000
1599758
4335431
40100676
5225058
2347257
1450367
884139
2444630
44914204
4656539
11198258
902524
111464413 86286810
4467754
40536
2112356
4300117
32693903
10999217
488323
479854
164264727 133268636
State of Georgia 433
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
PAYMENTS 1941
Insurance
Indemnities
Equipment 4156860
Miscellaneous g 973 4
1940
EXPENSE
Personal Services 74791501 63949304
iravel 1131078 973966
Supplies Materials 19860960 16908796
Communication 7 055 72
Heat Light Power Water 17778 54
Publications
705572 619042
1458350
397389 678642
Repairs 684975 7054o8
264450 134500
1957560 512984
2250
2199628
676384
Total expense payments 106427790 88817004
OUTLAYS
Lands Improvements 2966243 3243965
NONCOST
Public Trust Funds
Investments 35708 79
Private Trust Accounts 40383678 31723390
CASH BALANCES JUNE 30th
ssa aas
164264727 133268636434 State of Georgia
GEORGIA SCHOOL OF TECHNOLOGY ATLANTA
SUMMARY
FINANCIAL CONDITION
With cash and receivables of 8550667 at June 30 1941 to pay ac
counts payable 484865 there was available after providing reserve for
an addition to Chemistry Building of 3978826 and other reserves of
186930 a surplus for future operations subject to budget approval for
expenditure 3900046 being an increase of available surplus of 34
38697 over the surplus of 494274 at beginning of year
INCOME
Receipts for the the year were 90333054 for general and educational
purposes 15034098 for auxiliary activities and 6097261 for other
purposes making the total income for the year 111464413
EXPENDITURES
Payments for the year were 85133755 for general and educational
purposes 15278196 for auxiliary activities 6015839 for other pur
poses and 2966243 for additions to physical plant making the total
expenditures for the period 109394033
The excess of receipts over payments was 2070380 being the increase
of cash for operations from 5225058 at July 1 1940 to 7295438 at
June 30 1941
SOURCE OF INCOME
The Regents of the University System apportioned and transferred State
allotment of budget funds to Georgia School of Technology in the year
ended June 30 1941
Maintenance School of Technology15500349
Maintenance Engineering Experiment Station 340515
Special Engineering Experiment Station
Paper Pulp Research1000000
Paner Pulp Survey Travel 85898
DencLncy 317125 1403023
Insurance Premium Three Year 1401600
Capital Outlay nMnftf
Chemistry Building and Equipment 4000000
Swimming Pool to repay Athletic Ass n 3000000
Swimming Pool to complete 8yizy4 8yisy4
Total Apportionment 29598781State of Georgia 435
GEORGIA SCHOOL OF TECHNOLOGY ATLANTA Continued
SUMMARY Continued
SOURCE OF INCOME Continued
Georgia School of Technology transferred from the above as follows
To Georgia Tech Athletic Association return of 1939 loan 3000000 to
State Supervisor of Purchases 148315 assessment for that office leav
ing for Georgia Tech 26450466 which with other income received was
available upon budget approval for expenditure
Other income received consisted of Vocational and National Defense
funds received through the State Department of Education 7304314
grants from the United States for research and National Defense training
2660379 gifts 2102130 earnings 1079439 endowment income
transferred from public trust funds 4335431 students tuition and fees
52498156 dormitory rents 4689562 and dining hall meals 103
44536
SUMMARY OF EXPENDITURES
Total expenditures were 109394033 divided as follows
IEducational and General
Administration 6879301
Plant Operation 13174326
Library 2163064
Instruction inch Eve School Applied Science 54194033
Engineering Exper Station research 5560883
Industrial Education extension 3162148
85133755
IIAuxiliary Activities
Dining Hall 11280107
Dormitories 1883562
Hospital 2114527
15278196
IIIOther
National Defense 5655589
Scholarships 360250
6015839
IVCapital Outlay
Buildings 1966243
Land Gift John E Smith 1000000
2966243436 State of Georgia
GEORGIA SCHOOL OF TECHNOLOGY ATLANTA Continued
SUMMARY Continued
PUBLIC TRUST FUNDS
Income for the year was 5506629 of which the largest amount 31
16335 came from the rentals of WGST Broadcasting Station the prop
erty of the Clark HowellAtlanta Constitution WGST Fund Rents from
dormitories deducted from general fund produced 1864145 taking
from one of Georgia Techs pockets and putting in another while outside
rents and interest amounted to 526149
Gifts for principal of funds were 700000 from Mrs Joseph R Lamar
for a research professorship in cottonseed products in memory of Philip
R Lamar 200000 set up after a previous year writeoff of Limestone
Mills stock of the Josephine Cloudman Fund and a 6000 gift for the
Scholarship Loan Fund
Principal or corpus of trust funds now amounts to 55439731 of which
WGST is carried at 491558 the value from an accounting point of
view until sale or disposition or reappraisal officially made at which it
was acquired This property and franchise are without doubt of much
greater value today
All receipts and disbursements were properly accounted for Invest
ments bonds are valued at par the premium being applied to income
LIQUIDATION OF TRUST FUNDS INVESTMENTS
Investment of public trust funds in two dormitories and a research
building is being liquidated under an amortization or installment purchase
plan Schedule set up provides for annual payment of 1418305 These
buildings were partially PWA financed
The suggestion in our previous report for the acquisition by the general
fund of trust fund investments in buildings not financed in whole or in
part by PWA aid was received with favor and the amount of pay
ments annually only remain to be settled
The following are the investments
In Swimming Pool
By Scholarship Loan Fund 2000000
In Ceramics Building and
Transformer Substation
By Brown Sinking Fund 996404
Less purchase by Ga Power Co over period
of 5 years 549500 446904
By ForresterMcRaeRankin Endowment Fund 3073
2449977
1st payment in year ended 63040
2nd payment in year ended 63041
State of Georgia 437
GEORGIA SCHOOL OF TECHNOLOGY ATLANTA Continued
SUMMARY Continued
LIQUIDATION OF TRUST FUNDS INVESTMENTS Continued
What the payments from the general fund will be we do not desire
to dictate but any plan has our unqualified approval which will liquidate
this investment in five or six years at a determined rate of interest It is
suggested that the 3073 be liquidated at once without interest and that
the 446904 be next liquidated without interest if done within the year
and that the 2000000 be paid in the next succeeding five years with a
determined rate of interest For the payment this year budget approval
should be obtained
ATTENDANCE
Georgia School of Technology second largest unit in the University
System had attendance as follows
Year Ended
June 30 1941 June 30 1940
Summer Session 1940 and 1939 755 730
Full and Parttime in Regular Sessions
Fall Semester 2763 2590
Spring Semester 2866 2678
ENGINEERING EXPERIMENT STATION
Designated by the Regents as an Experiment Station and as a separate
unit of the University System with receipts and disbursements handled
through the general books of Georgia School of Technology the Engineer
ing Experiment Station occupies a new building on the Georgia Tech cam
pus Eighteen per cent of Techs apportionment of State funds is allotted
for the Station and it has other income in the form of gifts and a share
of the endowment income from the Daniel Guggenheim for aeronautical
researchMiHHflBMHfliflMHfl
naamn mmm
438 Staie 0 Georgia
GEORGIA SCHOOL OF TECHNOLOGY ATLANTA Continued
SUMMARY Continued
ENGINEERING EXPERIMENT STATION Continued
RECEIPTS
Regents through Georgia Tech 183402515
Regents through Georgia Tech Special for
Paper Pulp Research 1000000
Deficiency 822058
Paper Pulp survey travel 85898
Tennessee Valley Authority 1270629
Louis Wellhouse Memorial Fund 8351
Industrial Development Council 94747
Rent wind tunnel 5000
Sales 7595
Share of endowment income 732637
Total 7429430
Overdraft beginning of year 1080820
6348610
PAYMENTS
Analysis of Payments 5560883
Balance June 30 1941 787727
PURCHASING
The purchasing is centralized in the Treasurers office and an assistant
purchasing officer devotes his whole time thereto All requirements of the
State Purchasing Act have been satisfied Control ledger is used to which
is credited purchases ordered and to which the same are charged when
the goods are delivered Monthly reports go to the Treasurer and to the
Regents
It has become necessary under present economic conditions to place
orders far in advance of expected delivery as for technical apparatus and
things limited in ability to procure because of mounting defense needs
At June 30 1941 purchase orders were outstanding for which goods
had not been delivered in the amount of 2915815
OFFICIAL BONDS
F K Houston Treasurer5000000
J H Tipton 1000000
J R Anthony 500000
T M Cheatham 500000
All in general office
Daisy Daniel Supt Dining Hall 100000
All with Eagle Indemnity CompanyState of Georgia
439
GEORGIA SCHOOL OF TECHNOLOGY
ANALYSIS OF RECEIPTS
YEAR ENDED JUNE 30 1941
REGENTS APPORTIONMENT
Maintenance School of Technology
Maintenance Engineering Experiment Station
Special Engineering Experiment Station
Paper Pulp Research
Paper Pulp Survey Travel
Deficiency interest Guggenheim Fund
Insurance Premium 3 year
Contrapayment to Executive Dept
Outlay
Chemistry Building and Equipment
Swimming Pool to complete
Total from Regents
To Ga Tech Athletic Assn 1939 Loan
To State Supervisor of Purchases
1000000
85898
317125
4000000
3891294
Total State Funds available
15500349
3402515
1403023
1401600
7891294
29598781
3000000
148315
26450466
STATE DEPARTMENT OF EDUCATION
National Defense VE Trades and Ind
National Defense VE Supervisors
Expense P E Babcock
National Defense NYA Supervisors
Expense Babcock and T H Quigley
SubtotalNational Defense
TeacherTraining Trades and Industries
Industrial Education Dept
Evening School of Applied Science
Fire Fighting Classes Ga St Fire College
Total
3910331
92709
344221
4347261
2624199
285119
47735
7304314
GRANTSUNITED STATES
Civil Aeronautics Authority for Civilian
Pilot Training courses
Federal Security Administration Office of Education for education
and training defense workers
Tennessee Valley Authority for Engineering Experiment Station
Research
531000
858750
1270629
Total
2660379440
State of Georgia
GEORGIA SCHOOL OF TECHNOLOGY
ANALYSIS OF RECEIPTS
YEAR ENDED JUNE 30 1941 Continued
GIFTS
John E Smith vacant lot 10th and Fowler Sts
City of Atlanta appro by Council
6 mos at 345000 per calendar year
172506
6 mos to 63041 at 500000 per annum 249996
Omicron Delta Kappa Honorary Fraternity
for Dining Hall addition
General Education Board of New York
For Course in Industrial Design
Industrial Development Council
For Engineering Experiment Station
Foremost Dairies
Dining Hall addition
Louis Wellhouse Memorial Fund
For Engineering Experiment Station
Greater Ga Tech Expansion Fund Pledges
Total
Gifts for addition to the principal of Endowment
Funds 706000 are shown in Trust Funds Section
1000000
422502
375030
175000
94747
25000
8351
1500
2102130
EARNINGS
Ga Tech College Inn Student supply store
Account profits 194041
Rents
680 Cherry St
700 Cherry St
720000
Sales Miscellaneous
Textile
Scrap
Flax
Bulletins
Total
Forfeits
Civilian Pilot Tuition
21500
24750
Presidents House 120000
54000
49998
5000
44190
9100
5000
Professors Dormitory Apartments 2
Armory U S Navy
Wind Tunnel Aero Dept
Caps and Gowns
Barber Shop
Shoe Shop
Total
10980
4326
6105
1490
333538
22901
3000
1079439State of Georgia 441
GEORGIA SCHOOL OF TECHNOLOGY
ANALYSIS OF RECEIPTS
YEAR ENDED JUNE 30 1941 Continued
ENDOWMENT
Earnings transferred from income of following funds
HowellConstitution WGST Fund 2586349
ForresterMcRaeRankin Fund 5362
Julius Brown Endowment 635759
Daniel Guggenheim Endowment 676381
Josephine L Cloudman Fund 336506
Arch Alumni Prize Fund 9514
Geo W Harrison Fund 85560
4335431
Statement of Receipts and Payments of Trust Funds is shown herein
The above transfers from the endowment funds should not be confused by the public
with the income which the funds earned
STUDENTS FEES
Summer School 1940
Tuition 3036275
Refunds 80950
2955325
Regular Terms
Tuition regular fall and spring semesters
including Coops four quarters 42986335
Refunds 578360
Total 42407975
Evening School of Applied Science
Tuition 3108530
Refunds 96765
3011765
Damage Deposits Laboratory Fees
Fees 2311551
Refunds 183145
Hospital and Medical Fees
Fees 973380
Refunds 3425
2128406
969955SBBHBnrararamifiHHWBnNMBKHHSiaEraraHKnBnRaHaB
442 State of Georgia
GEORGIA SCHOOL OF TECHNOLOGY
ANALYSIS OF RECEIPTS
YEAR ENDED JUNE 30 1941 Continued
STUDENTS FEES Continued
Library Fees 521300
Post Office Box Fees contra Box rents 260950
Diploma Fees 177205
Late Medical Fees 30000
Duplicate Record 9975
Reexamination 6600
Special ME Course 17000
Special IE Course 1500
Special Examination 200
1024730
Total Students Fees 52498156
DORMITORIES
Knowles Dormitory rents 336425
Refunds 20865
Harris Memorial Dormitory rents 1427125
Refunds 49625
315560
1377500
Julius Brown Memorial Dormitory rents 927650
Refunds 21085
To Brown Endowment Fund 340000
To Brown Mem Sinking Fund 467500
Josephine Cloudman Dormitory rents 1033325
Refunds 26950
To Josephine L Cloudman Fund 235431
Geo W Harrison Dormitory rents 1781265
Clark Howell Dormitory rents 1176625
Refunds 58115 and 14300 72415
To ForresterMcRaeRankin Fund 5748
To Daniel Guggenheim End Fund 725132
To E O Batson School Fund 26279
To Brown Mem Hall Sinking Fund 41061
To Scholarship Loan Funds 22994
99065
770944
2064261
State of Georgia 443
GEORGIA SCHOOL OF TECHNOLOGY
ANALYSIS OF RECEIPTS
YEAR ENDED JUNE 30 1941 Continued
DORMITORIES Continued
Techwood Dormitory property of U S leased by Tech
Net income for year 193940 adjusted 62232
Total 4689562
M L BRITTAIN DINING HALL
Sales meal books 8814000
Sales cash 1251197
Sales Hospital meals furnished 308820
Refunds 29481
Total 10344536MN
jggSiyik
444 Sae 0 Georgia
GEORGIA SCHOOL OF TECHNOLOGY
ANALYSIS OF EXPENSE
YEAR ENDED JUNE 30 1941
ADMINISTRATION
Offices of President Dean Coop Dept Registrar
Treasurer and General Expenses of the School
Personal Services 5484223
Travel Expense 214326
Supplies and Materials
Office 102242
Caps and Gowns rented at graduation for small fee
see Income 40000 142242
Communication Services
Postage Telegraph and Telephone is entered in
Plant Operation 209145
Printing
Catalogs of school are largest items 310058
Repairs
Of Office Equipment 23602
Rents
Deposit box 1000 pianoorgan 2500 3500
P O box rents from 50c fee contra 260950 264450
Miscellaneous
Bronze award to distinguished alumnus F H Neely
at commencement 2437
Freight and express 20975
Subscriptions and dues 43636
Students deposits adjustment 25041 92089
Insurance and Bonds
Official bonds premium on 35500
Equipment Office 103666
Total Administration 6879301
PLANT OPERATION
Heating power water fuel superintendence janitors
labor repairs supplies grounds upkeep insurance on plant
and telephone and telegraph for school
Personal Services
Salaries 436332
Wages janitors labor weekly 3906915 4343247
Supplies and materials
Agri and Botanical 19319
Cleaning sanitary 223857State of Georgia 445
GEORGIA SCHOOL OF TECHNOLOGY
ANALYSIS OF EXPENSE
YEAR ENDED JUNE 30 1941 Continued
PLANT OPERATION Continued
Supplies and materials Continued
Equipment supplies gas trucks 24724
Fuel 2254218
Refrigerating 4725
Shop and Building materials
Approx 800000 to Laboratory supplies state
ment of F K Houston Treasurer 2386913
Special miscellaneous 48881 4962637
Communication
Telephone and Telegraph for School 351815
Heat Light Power and Water Services
Lights 1212667
Water 269851 1482518
Repairs
Furniture 24389
Motor Vehicles 5337
Equipment 83323 113049
Insurance
Fire Insurance buildings contents 1912114
Casualty boiler 8946 1921060
1401600 was threeyear insurance premium to Execu
tive Department
Total 13174326
LIBRARY
Salaries expense and books for Library
Personal Services 795319
Supplies 563
Equipment
Books Publications for Library
Approx 3204 books were added to Library state
ment of Librarian This includes 387734 expended
from a gift by General Education Board received
in 3940 1367182
Total 2163064
446
Sttotfe 0 Georgia
GEORGIA SCHOOL OF TECHNOLOGY
ANALYSIS OF EXPENSE
YEAR ENDED JUNE 30 1941 Continued
INSTRUCTION
Including Evening School of Applied Science
All instruction regular and summer sessions salaries
equipment and supplies used in instruction
Salaries Evening School Instructors 2367151
Salaries InstructionGa School of Technology incl
summer school salaries
Lectures lyceums
45160437
101500
Group insurance premiums on all instructional and other
employees of School carrying this insurance consid
ered as addition to salary per resolution of Regents 362433
Wages not instruction 448245

Travel Expense School of Tech
Supplies and Materials
EducationalSchool of Tech 386941
EducationalEvening School of A S 12544
LaboratorySchool 2984241
LaboratoryE S A S 76172
Communication
Postage E S A S
Printing and Publicity
School 5450
E S A S Bulletins and Advertising 73977
Repairs
Furniture School
Indemnities
Injury to Mr T J Black employee in E E Dept
shop to Dr J L Henry medical services 1500 to
Drs Goodwin and Jernigan 500 ambulance service
Mr Arthur Fraser injured in Shop from Tech Infirm
ary to Ga Baptist Hospital 250
Legality of payment is questioned
Equipment
Laboratory includes for Chemistry Dept paid from
gift received from General Educ Board 599556
Miscellaneous
Subscriptions and dues E S A S 3750
Subscriptions and dues School 10145
48439766
86870
3459898
21900
79427
30727
Total
2250
2059300
13895
54194033State of Georgia 447
GEORGIA SCHOOL OF TECHNOLOGY
ANALYSIS OF EXPENSE
YEAR ENDED JUNE 30 1941 Continued
ENGINEERING EXPERIMENT STATION
Salaries and expenses of research
This is a separate unit of the University Systeman
experiment stationbut payments are made by Georgia
Tech from a suballotment from Techs apportionment
of funds from the State and gifts and earnings
Personal Services
4288440
Travel Expense j gjn
supplies lom
Communication 37 45
Equipment mQ0
Total 5560883
See Summary and Comments for Income and Condition
of this Station
INDUSTRIAL EDUCATIONEXTENSION
Supported by State and Federal Vocational Funds
Personal Services 24171 11
Travel Expense 5518 81
Supplies and Materials 911 02
Communication Services 78654
Equipment 22950
Miscellaneous 4 g0
Total 3162148
In addition to reimbursement for expenditures for Teacher
Training in Trades and Industries this year the expendi
tures for supervision of National Defense program in
curred by Messrs Quigley and Babcock were reimbursed
Reimbursed by the State Department of Education
Vocational Funds Tea Training 2624199
National Defense VE Supervisors
expense P E Babcock 92709
National Defense NYA Supervisors
expense Babcock and T H Quigley 344221
DINING HALLM L BRITTAIN
Personal Services
Salary Manager 168500
Wages incl student help 2271190 2439690
Travel Expense gg 75
448 Siaie 0 Georgia
GEORGIA SCHOOL OF TECHNOLOGY
ANALYSIS OF EXPENSE
YEAR ENDED JUNE 30 1941 Continued
DINING HALLM L BRITTAIN Continued
Supplies
Food 7642845
Other 286487 7929332
Communication 14218
Heat Light Power Water 62123
Printing 7229
Repairs 107312
MiscellaneousLaundry 175794
Insurance bond 1000
Equipment 536534
Total 11280107
A statement of income and expense of Dining Hall taken from records of the Super
intendent which reflects beginning and ending inventories of food and certain accruals
which do not appear on books of Georgia Tech show that the net gain in operating
Dining Hall for the year was 56965 The only way accurately to keep accounts of
Dining Hall is by the accrual basis Although the general books of Ga Tech are kept
on the cash basis it is strongly urged that such supervision and attention be given to
the Dining Hall accounts so that the Dining Hall shall earn a profit when all factors
are considered The Treasurer will prepare a reconciliation of the Dining Hall state
ment for the year with the general books
DORMITORIES
Knowles Brown Harris Cloudman Howell and Harrison
Personal Services
Faculty and Student Managers Inspectors 586175
Wages 849935 1436110
Supplies 157238
Communication 10105
Heat Light Power Water 233213
Printing 675
Repairs 33653
Equipment 12568
Total 1883562
See Income from Dormitories Analysis of ReceiptsState of Georgia 449
GEORGIA SCHOOL OF TECHNOLOGY
ANALYSIS OF EXPENSE
YEAR ENDED JUNE 30 1941 Continued
HOSPITALWHITEHEAD MEMORIAL
Personal Services 1506166
Supplies and Materials 4 953 73
Communication Igg jr
Repairs la50
Equipment 41160
Miscellaneous 54g gg
Total 2114527
The medical or hospital fees of 300 collected from each student do not cover the
expense of hospital but the School rightly takes the position that hospitalization should
be provided In 194142 a 500 fee is expected to bring in increased income
NATIONAL DEFENSE PROGRAM
NO 1 DEFENSE TRAINING CLASSES PROF R S KING SUPERVISOR
REIMBURSED THROUGH DEPARTMENT OF EDUCATION
Personal Services
Special or supplementary instructors 29 16216
Supplies h15286
Total 4331502
This account was reimbursed
In year to June 30 1941 3910331
June expenditures in above reimbursed in July 1941 416371
4326702
Tech charged to this ac in error we did not correct 4800
4331502
NO 2 EDUCATION AND TRAINING OF DEFENSE WORKERS SUPERVISION
OF PROF J E McDANIEL PAID FROM GRANT RECEIVED FROM U S
OFFICE OF EDUCATION UNDER PUBLIC NO 812 76TH CONGRESS TITLE I
SUBHEADING OFFICE OF EDUCATION SUBSECTION 3
Personal Services 00
Travel Expenses 56295
Supplies 46497
Communication 75
Total 102867
The above expenditures according to the books were compared with the requisitions
or orders by Prof McDaniel authorized officer to draw on this fund and there were
differences indicating error of the general bookkeeping staff As the Government will
require accounting for the grants I urge the utmost care be given to get the general
books in agreement with the Supervisors requisitions
450 State of Georgia
GEORGIA SCHOOL OF TECHNOLOGY
ANALYSIS OF EXPENSE
YEAR ENDED JUNE 30 1941 Continued
NATIONAL DEFENSE PROGRAM Continued
NO 3 EDUCATION AND TRAINING OF DEFENSE WORKERS CLASSES
UNDER DIRECTION OF PROF R L SWEIGERT WHO REPORTS TO PROF
McDANIEL PAID FROM THE SAME GRANT AS NO 2
Personal Services
Instructors 456813
Travel Expense 33814
Supplies 78326
Total 568953
This account is also in disagreement with requisitions of the Supervisor and the
same suggestion as above is made
CIVILIAN PILOT TRAINING PROGRAM
SUPERVISION OF PROF W R WEEMS
PAID FROM GRANT BY CIVIL AERONAUTICS AUTHORITY
Personal Services 268400
Supplies 8285
Total 276685
Other CAA Training disbursements were made and charged to General instruction
of 284900 before separate column was set up
GAGE LABORATORY FOR U S ORDNANCE DEPT
RECONDITIONING OFFICES IN ENG DRAWING BLDG
Repairs and Alterations 375582
For installing airconditioning equipment lighting equipment and Venetian blinds
the School will receive reimbursement from the War Department in the amount of
370480 The overexpenditure on this project was borne by Ga Tech
SCHOLARSHIPS
Miscellaneous
Tuition Scholarships for
13 firsthonor High School graduates 128750
1 War Veterans Scholarship 11500
22 CollegeInn Scholarships at 100 220000
Total Tuition fees credited 360250State of Georgia 451
GEORGIA SCHOOL OF TECHNOLOGY
PUBLIC TRUST FUNDS
BALANCE SHEETCONSOLIDATED
JUNE 30 1941
ASSETS
BONDS AT PAR
State of Georgia 4s 2800000
State of Louisiana Hwy 5s 5 00000
Total 3300000
STOCKS AT PAR
Georgia Power Co 6 Preferred
30000
West Point Manufacturing Co 5 qoo 00
Limestone Mills 200000
Total
Total
CASH
Corpus Cash awaiting investment J7 4 gg
Income Cash 7 g fis
730000
NOTES FACE VALUE
Students for Loans 51370 gg
FRANCHISE AND PROPERTY
WGST Radio Station Acquisition Value 4 91r 5S
REAL ESTATE ESTIMATED
Lands in Texas 7g qq q
Atlanta Real Estate 24 255 00
Total
DORMITORIES AND BUILDINGS EQUITY IN
Howell and Harrison Dormitories and Research BIdg 17755635
Brown Memorial Dormitory 85 qqq qq
Cloudman Memorial Dormitory 47 ggg 2g
Swimming Pool OOOOO
Transformer SubStation and Ceramics Bldg 7 79677
10295500
33743938
2453334
56151399SHIPState of Georgia 453
GEORGIA SCHOOL OF TECHNOLOGY
PUBLIC TRUST FUNDS
BALANCE SHEETCONSOLIDATED
JUNE 30 1941 Continued
LIABILITIES
FUNDS
Clark HowellAtlanta Constitution WGST
ForresterMcRaeRankin Endowment
Julius Brown Endowment
Daniel Guggenheim Endowment
Architects Alumni Prize Fund
E 0 Batson Scholarship Fund
Philip H Lamar Fund
Brown Memorial Hall Sinking Fund
Josephine L Cloudman Fund
1938 Memorial Window Fund
Scholarship Loan Funds
Income Corpus Total
529986 491558 1021544
191003 191003
18545500 18545500
16811195 16811195
30000 30000
92432 1103410 1195842
50000 700000 750000
2534089 2534089
5658626 5658626
39250 39250
9374350 9374350
711668 55439731 56151399
Available to be transferred to General Fund for General or designated purposes
Not to be diminished454
State of Georgia
GEORGIA SCHOOL OF TECHNOLOGY
PUBLIC TRUST FUNDS
SUMMARY OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1941
RECEIPTS Total 268526 63711 3116335 321334 807500 235431 821214 WGST 3116335 ForresterMcRaeRankin 60 446 5748 Julius Brown Endow 295759 340000 Daniel Guggenheim
INCOME Interest on Investments Premium on Investments Rents WGST Endow 7505 56256
Rents Brown Dormitory Rents Cloudman Dormitory Rents Howell Harrison Drm 725132
Total Income GIFTS FOR PRINCIPAL INVESTMENTS Dormitories Howell and Harrison by Amort Trans SubStation purchased 5506629 906000 597091 109900 892767 3116335 5362 4179 635759 676381 527231


1599758 2347257 4179 55007 527231
CASH BALANCE JULY 1 194 611429
Total 10359644 3116335 2586349 64548 635759 1815041
PAYMENTS 4335431 200000 2800000 570879 5362 19600 635759
TRANSFER General Fund INVESTMENTS Stocks par 676381 2472400
Students Notes
Total Investments CASH BAL JUNE 30 1941 3570879 2453334 529986 19600 39586 2472400 1333740
10359644 3116335 64548 635759 1815041
Taking up current year fee notes at 63041 This fund made no new loansState of Georgia
455
GEORGIA SCHOOL OF TECHNOLOGY
PUBLIC TRUST FUNDS
SUMMARY OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1941
Josephine E O Arch Brown
L Batson Alumni Mem
Cloudman Scholar Prize Hall
Fund Fund Fund Sink Fd
75500 25272 1800 425
2039 3186
25575
235431
336506
200000
26279
467500
41061
49512 1800 505800
1928
Geo W Memorial Scholar Philip
Harrison Window Loan Lamar
Fund Fund Funds Fund
107964 50000
1784
22994
129174 50000
6000 700000
19107
29855
109900
16719
892767
19107 139755 909486
64826 7714 226397 85560 39250 1257074
536506 133445 9514 871952 85560 39250 2301734 750000
336506
9514
85560
200000
89600 140000 78400 570879
200000 89600 43845 140000 631952 649279 39250 1652455 750000
536506 133445 9514 871952 85560 39250 2301734 750000
456
State of Georgia
GEORGIA SCHOOL OF TECHNOLOGY
TECHWOOD DORMITORY PROPERTY OF U S
SUMMARY OF OPERATIONS
YEAR ENDED JUNE 30 1941
INCOME
Room Rentals 2252179
Fixed Rentals to U S 560000
Repair and Replacement Reserve to U S 410921
Other Income
Total
1281258
64923
1346181
EXPENSE
General Salaries 240768 Expense
Heating Water Lights
Janitors Janitors supplies
Repairs
Insurance
Watchman
248503
394571
368458
82579
5172
18000
Total
Net Profit for Year
1117283
228898
Distribution of Profit before final audit by U S Housing Authority which may
cause an adjustment
U S 60 137339
Ga Tech 40 91559
228898
Techs share of profits will be imbursed to the General Fund in year 194142
The profit transferred to Ga Tech in 194041 from operations of 193940 was 62232
after adjustments
Though the profit is negligible the lease is advantageous because it provides living
quarters for approximately 300 students who otherwise would be without dormitory
facilitiesState of Georgia 457
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
RECEIPTS 1941 1940
INCOME PROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 3000000
Revenues Retained
Earnings Educational Services 16485618 20265398
Donations 1056100
Total income receipts 19485618 21321498
NONINCOME
Private Trust Accounts 4478697
Loans 2050000
CASH BALANCES JULY 1st
Budget Funds 37883 52941
24002198 23424439
PAYMENTS
EXPENSE
Personal Services 7381949 7163102
Travel 1666822 2580597
Supplies Materials 1978916 2345415
Communication 175668 162839
Heat Light Power Water 165580 193299
Publications 322091 388463
Repairs 17650 39395
Rents 8500
Insurance 103460 108360
Interest 333601 143586
Equipment 486181 424171
Miscellaneous 1372204 4057753
Total expense payments 14004122 17615480
OUTLAYS
Lands Improvements 3456850 2042687
Equipment 228389
NONCOST
Loans 1550000 3500000
Private Trust Account 4384045
CASH BALANCES JUNE 30th
Budget Funds 512529 37883
Private Trust Funds 94652
24002198 23424439458
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA Continued
TECH ATHLETIC ASSOCIATION
SUMMARY
The Athletic Association ended the year with a current deficit of 19
44251 the only liability being bank loan of 2500000 and the assets
cash and accounts receivable 555749
Bank loans were reduced 1550000 in the year and 3456850 of
current funds went into capital outlay Total investment in plant at June
30 1941 was 85032891
The profit from operations this year was 3234273 compared with a
profit of 3869814 the previous year In the previous year the post
season intersectional Orange Bowl game at Miami was played
Income Year ended June 30 194116476819
Less Expenses 13242546
Profit 198 3234273
In this year the Association collected from Georgia School of Technol
ogy 3000000 which it had advanced Tech two years previously
The statement of income and surplus for the year is summarized
Deficit beginning of year 4436273
Profit for year 198 3234273
Surplus Tech advance collected 3000000
Surplus Charges applying previous year 285401
Deduct Current funds invested in plant 3456850
Deficit End of year1944251
The Athletic Scholarship Fund for athletic scholarships or stipends for
athletes having earnings and donations of 4478697 and outgo of 43
84045 ended the year with a cash surplus of 94652 All such stipends
were within the regulations prescribed by the Southeastern Conference
The largest items of expense of the Athletic Association were personal
services 7381949 travel expense of teams and other 1666822 sup
plies athletic and other 1978916 and miscellaneous scholarships
4336870 and other miscellaneous 885229 and miscellaneous expense
of Athletic Scholarship Fund 57175
COMMENTS
The purpose of the Athletic Associationa nonprofitsharing associa
tion incorporated April 14 1934is to administer the program of athletics
and physical education at Georgia School of Technology and I may say

State of Georgia
459
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION Continued
that it has been done so successfully and in a manner that reflects credit
upon all those charged with its operation
The following officials were bonded Business Manager A H Armstrong
1000000 with the Aetna Casualty Co Treasurer Floyd Field 1000000
with the Continental Casualty Co Asst Business Manager Chas M
Griffin 500000 with the Hartford Accident and Indemnity Co and
Bookkeeper Mrs Helen M Williamson 500000 with the Hartford Acci
dent and Indemnity Co
The Athletic Association carried various fire and theft burglary acci
dent and public liability insurance policies Coverage appears adequate
The books including all minutes were neatly and accurately kept460
State of Georgia
GEORGIA TECH ATHLETIC ASSOCIATION
ANALYSIS OF INCOME RECEIPTS
YEAR ENDED JUNE 30 1941
CURRENT FUND
FOOTBALL
Guaranties Received i 5197233 286097 If
Guaranties Paid

BASEBALL Admissions 10425 15000 39500 5191613
Guaranties Received
Guaranties Paid

BASKETBALL Admissions Guaranties Received 180445 70000 86500 14075
Guaranties Paid

TRACK 17811 15000 163945
Guaranties Paid

FENCING 14000 2500 2811 1000
GOLF Guaranties Paid
Guaranties Received

SWIMMING 18000 5000 167025 11500
Guaranties Received


TENNIS Guaranties Paid 15000 5000 1000 154025

Entry Fee
9000
Net Admissions 16476819
State of Georgia 461
GEORGIA TECH ATHLETIC ASSOCIATION
ANALYSIS OF INCOME RECEIPTS
YEAR ENDED JUNE 30 1941 Continued
CURRENT FUND Continued
TRANSFER
From Georgia School of Technology covering amount
advanced by Athletic Association to Georgia Tech
in year ended June 30 1939
ACCOUNTS RECEIVABLE COLLECTIONS
Accounts Receivable July 1 1940 52019
Accounts Receivable June 30 1941 43220
3000000
8799
Total Current Fund Receipts 194 g5g 18
ATHLETIC SCHOLARSHIP FUND
SALES CONCESSIONS ACCOUNT NET
Merchandise Sales 1566353
Purchases and Expense 7 84402
PROGRAMS ACCOUNT
Sales Programs and Advertisements 713881
Purchases and Commissions 325885
RADIO BROADCASTING CONTRACT
Atlantic Refining Co 5 75000
STADIUM ADVERTISING ljoOO 00
DONATIONS 235000
MISCELLANEOUS 111070
BALANCE JULY 1 1940 IN ADAIROLDKNOW
ATHLETIC SCHOOL ACCOUNT AT GA TECH 579195
2770212
STUDENT ACTIVITY FEES
For Athletic Association 375 from
Ga School of Technology 17 08485
Total Scholarship Fund Receipts 4478697462
State of Georgia
UNIVERSITY SYSTEM OP GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE ATLANTA
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 626007 506857
Revenues Retained
Earnings Educational Services 9252236 9132482
Total income receipts 9878243 9639339
CASH BALANCES JULY 1st
Budget Funds 2036010 888883
11914253 10528222
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
f 7343526 6510290
64197 78184
870993 469126
261094 184056
309189 264437
198683 206478
183911 52310
73137
73398 56048
547704
88781 240516
Total expense payments 10014613 8061445
OUTLAYS
Lands Improvements
Equipment
CASH BALANCES JUNE 30th
Budget Funds
1899640
75000
355767
2036010
11914253 10528222State of Georgia 463
UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE ATLANTA
SUMMARY
This report covers an examination of the records and accounts of the
University System Center Evening School and Junior College located at
162 Luckie Street Atlanta Georgia for the year ended June 30 1941
FINANCIAL CONDITION
This branch of the University System finished the year in a very good
financial position with all obligations reported paid and an operating
surplus of 2275765 as shown in the balance sheet of this report This is
an increase of 62078 over the surplus at the beginning of the period
The accounts receivable shown are for fees and tuition due by students
all of which is considered good 381882 of this was due by the Univer
sity Center Credit Union for loans arranged by students and was available
for the school on demand
OPERATIONS OF THE SCHOOL
Funds for operating this unit of the University System are raised
mostly from tuition and fees charged students and from aid given by the
Board of Regents
The total income amounted to 9897434 for the year of which 645198
was furnished by the Board of Regents 8825802 was from tuition
charged 172109 from fees 50667 rent 161236 profit on book store
sales and 42422 was from miscellaneous sources 19191 of this income
was transferred to the State Supervisor of Purchases for the schools pro
rata share of the cost of maintaining the Purchasing Office leaving a net
income of 9878243 which added to the beginning balance of 2036010
gave the school 11914253 available for operations for the year ended
June 30 1941
1899640 of this amount was on hand at the end of the year and
10014613 was expended for operations as follows 7343526 for per
sonal services and 64197 for travel expense 870993 for supplies 2
61094 for postage telephone and telegraph 309189 for lights water
and gas 198683 for printing 183911 for contractual repairs 73137
for rent 73398 for insurance and surety bond premiums 547704 for
equipment of which 179518 was for library books and 88781 was spent
for miscellaneous items

464
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE ATLANTA Continued
SUMMARY Continued
A comparison of the expense by activity with the previous year ended
June 30 1940 is as follows
For Year Ended
Activity 63041 63040
Administration 2338347 2331630
Plant 1999258 932001
Library 305268 248516
Instruction 5205094 4756734
Student Promotive 100646 160331
Book Store 66000 63000
10014613 8492212
49487 was paid in period for rent of Durham Park Lodge which under
an agreement gives the school an equity in the property and after the
sum of 550000 plus 5 interest has been so paid the title to the prop
erty will be in the Regents of the University System
COMMENTS
The responsible officials of the school were bonded by the Eagle Indem
nity Company bond number 39617 as follows G M Sparks director
250000 T M McClellan Treasurer 200000 and Emory Bell book
keeper 100000State of Georgia 465
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATLANTA
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 284041 307630
Revenues Retained
Earnings Educational Services 6543186 70 23828
PAYMENTS
EXPENSE
Total income receipts 6827227 7331458
CASH BALANCES JULY 1st
Budget Funds 3187774 3733622
10015001 11065080
Personal Services 5061771 5113686
Travel 1014288 1249634
Supplies Materials 100976 385290
Communication 363845 416473
Heat Light Power Water 68193 138734
Publications 1371 55 201455
Repairs 15677 178 08
Rents 44 5
Insurance 67L59 394 55
Equipment 483663 316897
Miscellaneous 35523 2126
Total expense payments 7352706 7877306
CASH BALANCES JUNE 30th
Budget Funds 2662295 3187774
10015001 11065080466 State of Georgia
UNIVERSITY SYSTEM OF GEORGIA Continued
DIVISION OF GENERAL EXTENSION
SUMMARY
This report covers an examination of the books and accounts of the
Division of General Extension of the University System located at 223
Walton Street Atlanta Georgia for the year ended June 30 1941
FINANCIAL CONDITION
The Division finished the year in a good financial condition with an
operating surplus of 1727441 after setting aside 1000000 as a reserve
for courses not completed at June 30 1941 as shown in the Current Fund
Balance Sheet in this report
OPERATIONS OF THE DIVISION
The Division receives its income from fees and tuition charged students
from a small allotment from the Board of Regents and from rents earned
on a part of the building used by the Southern School of Pharmacy
The allotment from the Board of Regents amounted to 289498 for
the year 6313658 was received from fees 28268 profit from the sale
of books 200000 from rents and miscellaneous interest earned was
1260 making a total income of 6832684 of which 5457 was trans
ferred to the State Supervisor of Purchases for the Divisions pro rata
share of the cost of operating the purchasing office leaving a net income
of 6827227 which added to the beginning balance of 3187774 gave
the Division 10015001 available for operations for the year ended
June 30 1941
Of this 10015001 available for operations 2662295 was on hand at
June 30 1941 and 7352706 was spent during the year for operations
and is divided into the main object classifications as follows 5061771
for personal services and 1014288 for travel expenses 100976 was
spent for supplies mostly office supplies 363845 was spent for postage
telephone and telegraph 68193 for lights and water 137155 for print
ing 15677 for repairs 4456 for rent of equipment 67159 for insur
ance and surety bond premiums 483663 for equipment mostly films for
Visual Aid work and 35523 miscellaneous items
A comparison of the expense by activtiy with that of the previous year
ended June 30 1940 is as follows
Year Ended
Activity 63040 63041
General Administration 3022015 2679317
Plant Operations 251284 209010
Extension Classes 2835255 2546852
Correspondence Course 1022162 1009694
Visual Aid 746590 907833
Total 7877306 7352706
it
State of Georgia 467
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION Continued
COMMENTS
The Division of General Extension is practically selfsupporting and its
objective is adult education through extension classes correspondence
courses and with audio visual aid educational program It operates in co
operation with the University of Georgia and other units of the University
System
Records presented were neat and in good order and the information
needed was readily obtainable The responsible officials were bonded by
the Eagle Indemnity Company bond No F39617 as follows J C Ward
law Director 250000 Miss Sara Mewborn bookkeeper 200000 and
Miss Lily Bloom assistant bookkeeper 100000
468
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AUGUSTA
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Donations
Earnings Educational Services
Total income receipts
NONINCOME
Public Trust Funds
Gifts for Principal
Interest on Investments
Investments
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Equipment
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
1941
1940
12576704 12282250
2268384 4525546 2239192 3531140
19370634 18052582
34368 72750 246405 35705 29462 29600 225095
3053321 29081 3800 2239357 40314 9800
22810359 20661915
13449500
181047
780480
154237
234776
144649
248737
6600
189502
54768
1099590
13616214
144573
643572
128697
206782
115563
634321
2000
44185
4219
969993
16543886 16510119
1582808
110000
208930
4297261
26199
41275
728499
106000
231095
3053321
29081
3800
22810359 20661915State of Georgia 469
UNIVERSITY SYSTEM OF GEORGIA Continued
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AUGUSTA
SUMMARY
CURRENT POSITION
This branch of the University System closed the fiscal year ended June
30 1941 with a current surplus of 996671 for maintenance as shown
by the balance sheet of that date
This is a decrease in surplus in the year of 82026
Accounts Receivable from students amounting to 632710 have been
set up as deferred surplus as the cost of microscopes sold students is
divided over the period of four years so the amount stays about constant
and cannot be considered as a realizable asset
The institution derives some income from gifts for Research as a rule
these funds are made available to individual professors by the donors and
the College is requested to handle through their financial records A re
serve is set up for the 1831113 balances in these funds as of June
30 1941
Trust Fund or Loan Fund surplus increased 34368 during the year
due to income on investments
INCOME
The School received 12427796 from the State during the year through
an allotment by the Regents of which 10835996 was for operations
209200 was for building repairs 1250000 was for equipment and
132600 was for insurance premiums
Other receipts of the College totaling 6968794 were transferred from
the University of Georgia W J Young Fund in the amount of 174864
from the General Education Board 337722 donations received for Re
search Trust Funds mentioned above totaled 1430662 City of Augusta
donated 500000 and the internal income was 4525546 The internal
income of 4525546 mentioned above consisted of 4212355 from fees
196283 from sale of pelvimeters 21600 from rent 60312 from stores
17750 interest and 17246 from miscellaneous sales
The total funds available for the operations of this College for the year
were 22449911 of which 19396590 was current years receipts as set
out above and 3053321 was the cash on hand at the beginning of the
period
Of these available funds 25956 was transferred to the office of Super
visor of Purchases to cover the pro rata part of purchasing costs470
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AUGUSTA
Continued
SUMMARY Continued
EXPENDITURES
Governmental Cost Payments for the year amounted to 18126694 of
which 13449500 was for personal services 181047 for travel 780480
for supplies 154237 for communication 234776 for heat lights and
water 144649 for printing 248737 for repairs 6600 for rent
189502 for insurance 54768 for equipment expense 1000000 hos
pital operations 39088 for freight express drayage 19400 for sub
scriptions and dues 39360 for laundering 1472 miscellaneous making
total expense payments 16543886
Outlay payments of 1582808 were for equipment
COMMENTS
This the only School of Medicine in the University operates in conjunc
tion with the University Hospital of Augusta same being situated on
adjacent grounds
The physical plant has improved during the past year due to additional
funds being provided by the State for improvements
The Treasurer is bonded by the Eagle for 1000000
The books are neat accurate and give full informationState of Georgia 471
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
1940
RECEIPTS 1941
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 6270580 29143 10
Revenues Retained
Donations 2329500
Earnings Educational Service 91 34868
PAYMENTS
EXPENSE
1154806
8216571
Total income receipts 17734948 12285687
CASH BALANCES JULY 1st
Budget Funds 449493
777851
18184441 13063538
Personal Services 8630653
Travel
Supplies Materials 4g gyg 47
Communications
6426057
249474 148116
Heat Light Power Water 576474
Publications ogo at
Repairs 55381
Rents 179057
Insurance 224446
Equipment 1236672
Miscellaneous g 494 g
3978927
132869 85426
446922
252582
128270
82200
100352
383230
94084
Total expense payments 16592310 12126166
OUTLAYS
Lands Improvements ggo 12
Equipment 1058346 421oe7
CASH BALANCES JUNE 30th
Budget Funds 5jm5 Am g3
18184441 13063538472 State of Georgia
UNIVERSITY SYSTEM OF GEORGIA Continued
WEST GEORGIA COLLEGE CARROLLTON
SUMMARY
FINANCIAL CONDITION
With cash and receivables of 1259391 at June 30 1941 to pay ac
counts payable of 9402 there was available after a reserve of 75000
deferred income credit to apply on Summer School operation after the
period a surplus for future operations of 1174989
INCOME
Income for educational and general purposes was 11310920 and for
auxiliary activities dormitories dining hall farm and student activities
6224028 making total available income 17734948
EXPENDITURES
For educational and general purposes 10206151 for auxiliary activi
ties 6386159 and for capital outlay 1058346 making total expendi
tures 17650656
STATE SUPPORT
Allotted by the Regents for maintenance 4353252 for threeyear
insurance premium 124900 and for extraordinary improvements and
outlay 1590000 totaling 6068152 from which 45769 was transferred
to State Supervisor of Purchases making 6022383 State funds avail
able
OTHER INCOME
From State Department of Education Vocational and National De
fense Funds 248197 gifts and grants from
Julius Rosenwald Fund 1700000
Carroll County Board of Education 338500
Geo B Whitside Templar Memorial Fund 145000
Carnegie Corporation 146000
2329500
Rents of property were 72500 profits of book or supply store 114996
students tuition and fees 2723344 dormitory rents 1561752 dining
hall 3846956 farm income 671335 and student activities 143985
Personal services was the largest item of expense 8630653 with sup
plies 4657947 and equipment 1236672 not charged to capital outlay
THIRD YEAR CURRICULUM
For training of rural elementary teachers a thirdyear was approved by
the Regents and is in operation thus differentiating this College from
the regular junior college giving two years of general education The third
year program is in cooperation with the Julius Rosenwald Fund and is
wholly financed by itState of Georgia
473
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
1941
4391658
6922722
11314380
256355
1940
2268166
6534812
8802978
693890
11570735 9496868
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Equipment
CASH BALANCES JUNE 30th
Budget Funds
4965767 4791181
70934 69441
3300712 2705191
68423 61122
273478 243044
64203 52682
521979 377869
233260 97528
169268
39834 56491
9538590 8623817
1367925 616696
664220 256355
11570735 9496868474
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA Continued
MIDDLE GEORGIA COLLEGE COCHRAN
SUMMARY
FINANCIAL CONDITION
This College ended the year in good financial condition as reflected in
the balance sheet June 30 1941 showing a cash surplus for operations
of 215557
INCOME AND EXPENSE
Receipts for the year were 11314380 and expenditures were 109
06515 the excess of receipts over payments being the increase of cash
for operations from 256355 at July 1 1940 to 664220 at June 30 1941
Receipts include net allotment by the Regents for the year of 33
00053 for maintenance of which 34595 was transferred to the State
Supervisor of Purchases 1000800 for extraordinary repairs and 1
25400 for threeyear insurance premium
Expenditures by activity for the fiscal years 1941 with 1940 for com
parison were
Year
194041
Administration 954924
Plant Operations 1026896
1076616
Extraordinary and Insurance
Instruction 2914866
Libraries
Athletics and Entertainment
Dormitories
Dining Room and Kitchen
Farm
439580
427112
835796
3200820
29905
Year
193940
952862 3
720026
2885606
304827
357264
975733
3006145
38050
Increase
2062
306870
1076616
29260
134753
69848
139937
194675
8145
Totals
10906515 9240513 1666002
The Treasurer L B Goodman is under official bond with Eagle Indem
nity Company
The accounts were neatly and accurately kept
State of Georgia 475
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 9183161 2906625
Revenues Retained
Earnings Educational Services 11390476 10601525
Total income receipts 20573637 13508150
NONINCOME
Public Trust Funds
Transfer from College Funds 2 40000
Private Trust Accounts 615374 14363
CASH BALANCES JULY 1st
Budget Funds 2344944 2853499
Public Trust Funds 1 78500
Private Trust Funds 14363
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Equipment
NONCOST
Public Trust Funds
Scholarships
11648
23726818 16627660
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
8766972 7166860
196157 167290
5971481 4484281
147101 108292
683305 541616
167116 225436
144861 37895
9100 6746
266624 133938
11756
983070 923739
143630 83791
17479417 13891640
964123 59375
87129 65690
42000 61500
515678 11648
3602912 2344944
136500 178500
114059 14363
23726818 16627660
476
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA Continued
NORTH GEORGIA COLLEGE DAHLONEGA
SUMMARY
FINANCIAL CONDITION
The college closed the year with cash of 1895312 in the operating
account and 1707600 in the infirmary account also accounts receivable
of 341001 and inventories of 520213 certified by college officials Also
included in assets are advances for 8650 Against the total of assets
above there are accounts payable for goods and supplies of 73933 a
reserve for unearned income of 100000 estimated for summer school
tuition rents board received for which the services to be rendered ex
tended into the following year and 1139 due the college military account
The operating surplus therefore as shown on the accompanying Balance
Sheet was 2630104 for operations and 1707600 for infirmary building
The agency funds were 119747 for students and students aid funds
INCOME
The amount available for the operation of this school system included
balance on hand at the beginning of 2344944 and 9135500 allotment
from the Regents 80000 transfer from University of Georgia Trust
Funds income from school activities and other sources 11390476 mak
ing a total of 22950920 available for annual operating expenditures of
which 32339 was transferred to the State Supervisor of Purchases
The 9135500 from the Regents was allocated as follows for regular
maintenance 3755773 for insurance on buildings etc 179100 for
enlargement of kitchen storage and cold storage rooms and equipment
904800 for installing heating units in Price Memorial Hall and connecting
boiler in auditorium and dining hall 200000 for repairs and alterations
Price Memorial Hall 348922 for repairs to Academic Building 398275
for repairs to floors and additional toilets in C Company barracks and old
barracks 1228023 for repairs to floors heating and plumbing in Moore
Hall 251380 for Home Economics equipment 200000 for pipe in drill
field 100000 to complete heating system in band building 325000 and
in infirmary 1244227 Expenditures had not been made at June 30 1941
for repairing floors heating and plumbing Moore Hall and for Home Eco
nomics equipment and Infirmary
COST
The cost for personal service and travel expense was 8963129 Other
operating cost payments were 5971481 for supplies and material 1
47101 for communication 683305 for furnishing lights water and
State of Georgia All
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA Continued
SUMMARY Continued
COST Continued
power 167116 for printing 144861 for repairs and alterations
9100 for rents 266624 for insurance 983070 for equipment and
143630 for miscellaneous making the total operating cost payments for
the year 17479417 and 1836252 for outlay payments a total of 193
15669 This is compared with 14016705 for the previous year
COMMENTS
The following officials are bonded by Eagle Indemnity Co
J C Barnes Treasurer Trust Fund100000
R H Black Business Manager Bursar 500000
Craig Mattie E Clerk Book Store lOOooO
Gilbert H H Jr Bookkeeper 500ooo
Hutcherson P M Commandant 100000
ANALYSIS OF PAYMENTS BY ACTIVITY
YEAR ENDED JUNE 30 1941
General Administration 1791479
Plant Operations and Maintenance 1827651
Library 281761
Instructional 4741946
Recreation and Student Welfare 322325
Dining Hall 5622381
Dormitory 2422809
Farm and Dairy 324940
Book Store 34820
College Exchange 109305
Total Expense Payments jp 174 794 y
OUTLAY
Equipment General Plant 845769
Equipment College Exchange 26360
Construction 964123
1836252
19315769478
State of Georgia
UNIVERSIY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants U S Government
Earnings Educational Services
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
4824964 2382593
4623926
105600
5374353
10304917 7006519
533610
668615
10838527 7675134
PAYMENTS
EXPENSE
Personal Services 4362593 3952702
Travel 124691 89787
Supplies Materials 2578294 2078439
Communication 79313 66737
Heat Light Power Water 228435 186098
Publications 120197 45473
Repairs 64115 30560
Rents 1500 14500
Insurance 219006 115087
Equipment 160167 219782
Miscellaneous 55917 28347
Total expense payments 7994228 6827512
OUTLAYS
Lands Improvements
Personal Services 198228
Supplies Materials 953821
Equipment 611580 314012
CASH BALANCES JUNE 30th
Budget Funds 1080670 533610
10838527 7675134
State of Georgia 479
UNIVERSITY SYSTEM OF GEORGIA Continued
SOUTH GEORGIA COLLEGE DOUGLAS
SUMMARY
CURRENT POSITION
This branch of the University System is in good financial condition as
reflected by the balance sheet of June 30 1941 showing a surplus for
operations of 392682 as compared with 39466 at the beginning of
the period
RECEIPTS
Receipts from the State of Georgia as allotted by the Board of Regents
for the year amounted to 4853729 This allotment was for specific pur
poses as follows for regular maintenance 3409129 for insurance pre
miums on property 125600 for cold storage plant 300000 for com
pletion of library 225000 for dormitory repairs 550000 and for
dormitory furniture 244000
Internal income of the unit was fees 2024025 athletic game receipts
79562 room rent 777200 operating cost of the dormitories show 6
58068 boarding charges 2258239 operating cost of dining hall shows
2460001 farm product sales 149462 book store sales 78748 and
other 7117 making the total internal income 5374353 for the year as
compared with 4623926 for the previous year Income receipts from all
sources were 10304917 after deducting the assessment of 28765 for
the operations of the office of Supervisor of Purchases
EXPENDITURES
Governmental cost payments for the year were 9757857 of which
4362593 was expended for personal services 124691 for travel ex
pense 2578294 for supplies and materials 79313 for communication
services 228435 for lights and water 120197 for printing 219006
for insurance premiums 160167 for equipment purchases 64115 for
repairs 1500 for rents 55917 for miscellaneous making a total of
7994228 expended for operations with the balance of 1763629 being
expended for capital outlay
The salary schedule shows 13 months payments to regular employees
This includes one month which was due and unpaid from the previous year
This report reflects care in the expenditure of funds and a very econom
ical administration of the institution480
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS Continued
COMMENTS
The financial records of this school are neat and accurate and all in
formation was readily obtained
An examination of the physical plant shows marked improvement added
to by the completion of the new library building and the renovation of
the dormitories Buildings are all well taken care of and in good repair
State of Georgia 481
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 3564803 1928249
Revenues Retained
Grants from U S Government 19925273 19613383
Donations 760000 600000
Earnings Development Services 3384402 2144915
Total income receipts 27634478 24286547
CASH BALANCES JULY 1st
Budget Funds 1160095 254545
28794573 24541092
PAYMENTS
EXPENSE
Personal Services 16185873 14443668
Travel 1055942 875818
Supplies Materials 4247142 3584510
Communication 175003 132152
Heat Light Power Water 520364 341157
Publications 288110 205993
Repairs 517240 290164
Rents 40069 32532
Insurance 197825 158686
Equipment 3363224 2165631
Miscellaneous 23450 271026
Total expense payments 26614242 22501337
OUTLAYS
Lands Improvements 1911867 879660
CASH BALANCES JUNE 30th
Budget Funds 268464 1160095
28794573 24541092
NOTEIncludes Southern Piedmont Experiment Station at Watkinsville482
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA Continued
GEORGIA EXPERIMENT STATION EXPERIMENT
SUMMARY
This report covers an examination of the books and accounts of the
Georgia Experiment Station Experiment Georgia for the year ended
June 30 1941
FINANCIAL CONDITION
The Experiment Station finished the year with an operating surplus of
356445 This compares favorably with an operating deficit of 3683 at
the beginning of the period
OPERATIONS OF THE STATION
The Station receives most of its income from the Federal Government
other sources of income are an allotment from the State Board of Regents
gifts from fertilizer companies for test purposes rents on property and
from sales of produce raised or produced at the station
Federal funds for agriculture research are provided under Acts of Con
gress known as the Adams Hatch and Purnell Funds and each State
receives 1500000 from Adams Fund 1500000 from Hatch Fund and
6000000 from Purnell Fund each year The BankheadJones Act of 1935
allots to the States an amount based on the rural population of the States
and requires expenditures from State and other NonFederal funds of an
amount equal to the Federal apportionment The Station received 87
52292 from the fund during the period Other Federal receipts were
2172981 from the Tennessee Valley Authority as refunds for special
research work done in cooperation with that agency making a total from
the Federal Government of 19925273
The Board of Regents furnished 3579700 gifts from Fertilizer Com
panies amounted to 760000 263878 was received from rents and 25
91423 from sales of produce and 529101 from sale of produce of Wat
kinsville Station making a total income from all sources of 27649375
of which 14897 was transferred to the State Supervisor of Purchases for
the Stations pro rata share of the cost of operating the Purchasing Office
leaving a net income of 27634478 which added to the beginning balance
of 1160095 gave the Station 28794573 available for operations for
the year ended June 30 1941
Of this 28794573 available for operations 268464 was on hand at
the end of the period and 28526109 was spent during the year for opera
tions and is divided into the main object classifications as follows 161
85873 for personal services and 1055942 for travel expenses 4247142
for supplies mainly agricultural and food for animals 175003 for teleState of Georgia 483
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT Continued
SUMMARY Continued
phone telegraph and postage 520364 for light power water and gas
services 288110 for printing and publicity mostly catalogues and re
ports of results of research experiments 517240 for repairs of equip
ment and buildings 40069 for rent 197825 for insurance 3363224
for equipment 23450 for miscellaneous expense payments and 19
11867 for outlay including 1311867 for materials for new buildings
and 600000 for land purchased Labor on new dairy building was fur
nished by WPA approximate value 500000 also materials estimated a
150000 was furnished by the WPA
Activity Amount
General Administration 12 647 44
Plant OperationsZZZZ 1750622
Library 308378
Organized Research 246 279 55
Piedmont Station Watkinsville 5J4410
28526109
COMMENTS
The function of the Experiment Station is agricultural research and it
operates in cooperation with and under the supervision of the Division of
Experiment Stations of the United States Department of Agriculture
The responsible officials are properly bonded The director is under a
2000000 bond and the bookkeeper 1000000 The bond number F39617
written by the Eagle Indemnity Company is filed with the Board of
Regents484
State of Georgia
UNIVERSITY SYSTEM OP GEORGIA
STATE TEACHERS AGRICULTURAL COLLEGE FORSYTH
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
1941
1940
NONINCOME
Public Trust Funds
Transfer to Regents Public Trust Funds
CASH BALANCE JULY 1st
Budget Funds
Public Trust Funds
Discontinued as branch of University System
128856
50000
128856 50000

State of Georgia 485
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
RECEIPTS i94i i940
Pension expenses 512 50
Investments
CASH BALANCES JUNE 30th
Budget Funds 490649
Public Trust Funds gg3 g
Private Trust Funds 36 65
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 5529580 2851922
Revenues Retained
Donations 4603111 3863750
Earnings Educational Services 6541727 4324418
Total income receipts 16674418 11040090
NON INCOME
Private Trust Accounts 1 539 68
Public Trust Funds
Gifts for Principal 33 1751 95
Income on Investments 105875 925oO
CASH BALANCES JULY 1st
Budget Funds 386465
Public Trust Funds 31737
Private Trust Funds 3665
I 17202160 I 14661753
PAYMENTS
EXPENSE
Personal Services 9059509 5625105
Travel 556376 281861
Supplies Materials 3941846 34586 83
Communication 248148 132324
Heat Light Power Water 343480 2685 97
Publications 123222 834 05
Repairs 314884 75186
Rents 200
Insurance 476015 135543
Equipment 757600 2785 81
Miscellaneous 23120 105868
Total expense payments 15844200 104 453 53
OUTLAYS
Lands Improvements 726034 35 00
Equipment 2047 72
NONCOST
Private Trust Accounts
Public Trust Funds
150303
11016
3424942
386465
31737
3665
17202160 14661753486
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA Continued
FORT VALLEY STATE COLLEGE FORT VALLEY
COMMENTS
This report covers an examination of the financial records of the Fort
Valley State College a unit of the University System of Georgia for the
year ended June 30 1941
The official bond Eagle No F39617 expiring July 1 1941 is written
in the amounts of 750000 each for President H M Bond and Treasurer
L R Bywaters Checks issued against college funds are signed by both
the Treasurer and President
The Current Fund Balance Sheet reflects a Cash Surplus for Opera
tions of 103454 as compared with Surplus of 5423 on June 30 1940
This being the second year this college was operated under the State
Board of Regents a general comparison of Receipts and Cost Payments
for the two years is as follows
RECEIPTS
General Education Board
J Rosenwald Fund
Gifts Other
1940
Fees and Athletics
Dormitories and Laundry
Dining Hall Board
Book Store
Farm and Dairy
Rentals
Miscellaneousall other
3850000
13750
1121454
618721
2423561
9520
164452
5750
Transfers
Supervisor of Purchases 17132
State Board of Regents 2429142
State Vocational 439912
Total Income 1940 11040090
Total Income 1941
Increase Income 1941 over 1940
1941
200000
4390361
12750
2294916
657167
3333249
2933
170837
60159
22466
32405
4480479
1081506
16674418

Increase
200000
540361
1000
1173462
38446
909688
12453
6385
60159
16716
15273
2051337
641594
5634328
PAYMENTS
Administration
Plant Operations
Library
Instruction
1520513 2326965 806452
1718964 3355141 1636177
356680 452650 95970
3929811 6182395 2252584
State of Georgia 487
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
COMMENTS Continued
PAYMENTS 1940 672370 22426 46 1941 900775 2985776 183628 182904 Increase
Dormitories and Laundry Dining Hall 228405 743130 22473 131418
Farm and Dairy 1611 55
Athletics 514 86
Pensions and Trust Expense
Total Cost 1940 10653625 16570234
Total Cost 1941
Cost
Increase Governmental 1941 over 1940 5916609
The Fort Valley State College operated the 1940 year as High School
3 year College and Summer School with faculty of 66 members and em
ployees not including Student labor Student enrollment 888 regular
term and 617 summer school
During the year ended June 30 1941 an additional college year was
added 15 members were added to the faculty and the student enrollment in
creased by 333 for 19401941 term increased by 489 for the 1941 summer
session It is noted that the increase in faculty members made necessary
by increased enrollment was met by increase in Fees and Tuition Gifts
and State Allotments amounting to 2020953 was used for Building Con
struction Equipment and extraordinary repairs488
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
RECEIPTS
1941
1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Donations
Earnings Educational Services
Total income receipts
NONINCOME
Public Trust Funds
Income on investments
Gifts for principal
Investments
Transfers from U of Ga Pub Tr Fds
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Equipment
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
22722074 15970296
220511 45055139 45831792
67997724 61802088
68563 319814 123529 8750 2951422 42441 452591 57550 8688 3971085
2789820 1093310 270473 5462936 1005881 89739
75623405 72892999
32068823
614558
18836281
498357
3325452
516599
45821
302350
1472005
2363102
2983018
63026366
4527710
1568615
280250
2955994
1664853
1333716
265901
33538211
634541
17543948
498537
3507731
595864
75364
704350
625343
1552235
3754422
63030546
181949
1262709
473841
3790351
2789820
1093310
270473
75623405 72892999
State of Georgia
489
UNIVERSITY SYSTEM OF GEORGIA Continued
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
SUMMARY
FINANCIAL CONDITION
The College closed the year with cash of 1664853 in operating ac
count Also Accounts Receivable of 18333 and Inventories for books
and food supplies of 2565386 certified by college officials Against the
total assets above there are Accounts Payable for goods and supplies of
423437 Reserve of 363900 for fall reservation fees unearned at
6301941 and a reserve for unearned income of 2145000 estimated
for summer school tuition rents board received for which services to be
rendered extended into the following year
The Operating Surplus therefore as shown on the accompanying balance
sheet was 1316235
The Public Trust Funds are Loan Funds for Student Aid These funds
at 6301941 consisted of 1275000 invested in stocks and bonds 3
87160 equity in Beeson Hall 1058211 notes and 1333716 cash in bank
The Agency Funds are Student Deposits and Student Activity Funds
INCOME
The amount available for operation of this school included balance on
hand at the beginning of 2789820 and 20561500 from the Regents
Vocational and National Defense Projects 2332901 Income from School
Activities Donations and other sources 45275650 less transfers to State
Supervisor of Purchases of 172327 making a total of 70787544 avail
able for annual operating expenditures
The 20561500 from the Regents was allocated as follows Regular
Maintenance 16007000 Insurance 947500 completing top floor kitchen
and dining room Sanford Hall 1000000 construction of second floor to
old dining hall 1000000 purchase of land at Lake Laurel 57000 Atkin
son Dining Hall addition 800000 and purchase of Mayfair Dormitory
750000 all of the above additions were completed at 6301941
EXPENSE
The cost for Personal Service and Travel Expense was 32683381
other operating cost payments were 18836281 for supplies and mate
rials 3325452 for furnishing lights power and water 516599 for
printing 498357 for communication 45821 for repairs 302350 for
rent 1472005 for insurance 2363102 for equipment 2983018 for
miscellaneous making a total operating cost payments for the year of
63026366 and 6096325 for outlay payments making a total of 691
490
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
Continued
SUMMARY
22691 for expense and outlay This is compared with 64475204 for the
previous year
COMMENTS
In addition to funds carried on the books of the College and reported
herein are three as follows
IFaculty Loan Fund Prof 0 A Thaxton Custodian No report is
submitted for this Fund During the period in review this loan fund
furnished 425000 for completing Beeson Hall The College retires
their equity over a period of ten years 34810 was retired during
the period and at 6301941 this fund had an equity of 390190 in
Beeson Hall
IIThe L Morel Loan Fund consisting of cash in Milledgeville Banking
Company 89176 and note of 98528 from Faculty Hospital Insur
ance Committee Note to be retired from Insurance dividends This
fund was originally 170000 I am of the opinion this fund should
be transferred to the Trust Funds of the College
IllA bank account for many years back in the Merchants and Farmers
Bank Milledgeville Georgia of 390240 name of Mrs C L Hall
Treasurer Y W C A of G S C W
OFFICIAL BONDS
Bell Miller S Treasurer 500000
Fowler L S Bursar 2500000
Dewberry J H Asst Bursar 500000
Weaver Katherine Bookkeeper 500000
Peeler W B Supervisor Store Room 100000
Sissions Mary K Asst Bookkeeper 500000
4600000
Bonds are issued by Eagle Indemnity Company No F39617State of Georgia 49j
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
Continued
ANALYSIS OF PAYMENTS BY ACTIVITY
YEAR ENDED JUNE 30 1941
EXPENSE
General Institution
Plant Operation and Maintenance foi0f
Instructional bdJlB21
Auxiliary Agencies 23278241
29485364
Total Expense Payments
63026366
OUTLAY
Buildings and Land
Buildings General 0
Land Lake Laurel ZZZ It
Recreation Lot Campus 7o9n
Mayfair Dormitory
Atkinson Hall Dining Room Addition 12 48n 16
Sanford Dormitory Addition I7i4n
Beeson Hall Wings 6 623 14
Less Faculty Loan Fund Equity Beeson Hall 450 00
Refund Faculty Loan Fund Equity Beeson Hall 848l0
Refund Trammell Loan Fund Equity Beeson Hall 3493 4527710
Equipment
General
Library 72309
Music f0000
Beeson Hall 0600
342706 1568615
Total Outlay Payments
6096325492
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PUBLIC TRUST FUNDS
RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1940
FUND
ATLANTA G S C W ALUMNAE CLUB
Loan Fund
Cash
Balance
711940
CARRIE HOYT BROWN
Loan Fund
560557
PHILO S BENNETT MEMORIAL
Loan Fund
JASPER L BEESON
Loan Fund
HOME ECONOMIC CLUB
Loan Fund
33418
85197
5750
H A LOWE ENDOWMENT
Scholarship Loan Fund 8126
SYLVESTER MUNSFORD
Memorial Loan Fund 63817
ALICE WALKER SHINHOLSER
Loan Fund 45011
ALICE WALKER SHINHOLSER
Memorial Loan Fund No 2
JOSEPH M TERRELL
Loan Fund
307686
FANNIE TRAMMELL D A R
Loan Fund
Milledgeville D A R
G S C W Interest
G S C W Beeson Hall Equity
Notes Donated
Notes Paid
Total Trammell Fund
Total
1093310
Transfer
University
of Georgia
8750
8750
Gifts for
Principal
10000
38000
119511
15803
136500
152303
319814State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PUBLIC TRUST FUNDS
RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1940
493
Interest on Investments Investments Receipts Plus Balance Investments Cash Balances 6301941 Payments Plus Balance
10000 10000 10000
12451 40648 651656 62250 589406 651656
6000 39418 39418 39418
300 85497 35000 50497 85497
4000 9750 624 9750 624 9750 624
6000 69817 69817 69817
700 25000 70711 119511 42750 27961 119511 70711 119511
25173 6650 339509 3750 335759 339509
17939
34931 12300 136500
17939 47231 217473 136500 80973 217473
68563 123529 1613966 280250 1333716 1613966
494
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants from U S Government
Donations
Earnings Educational Services
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
1941
5007015
3563943
240733
5904369
14716060
715432
1940
2923349
3518964
5254819
11697132
684968
15431492 12382100
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Equipment
CASH BALANCES JUNE 30th
Budget Funds
8844516
185867
3024443
107453
398280
100719
10363
38558
537181
845294
2050
202448
118245
1016075
6984540
169871
2907213
100983
393656
36944
23493
19330
333810
295042
4320
14094724 11269202
210997
186469
715432

15431492 12382100State of Georgia 495
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
SUMMARY
CURRENT POSITION
The financial position of this unit of the State University System is
good as reflected by the Balance Sheet as of June 30 1941 which shows a
surplus of 178948 after providing funds for the payment of 860489
accounts payable
INCOME
The net income for the year ended June 30 1941 was 14716060 which
together with the Cash Balance on hand at the beginning of the period
of 715432 made the total amount available for expenditure for opera
tions of the school 15431492
The source of the 14716060 net income for the period was 4488422
allotment from State Appropriation 3563943 grant from the United
States Government 537744 from the State Department of Education
through the Vocational Education Fund 20000 from State Extension
Funds 120733 from Chatham County Board of Education 2435264
from student fees 3187939 from charges for room and board 120000
from donations 133801 from recovery on fire losses and 108214 from
miscellaneous sources
EXPENDITURES
From the 15431492 total funds available for expenditures in the period
14415417 was expended thus leaving 1016075 to apply on payables
and future operating costs
The amount expended is divided by accounts as follows
Administration 1313996
Building Operations and Maintenance 1917640
Library Operations 523704
Instruction Costs 6836696
Research and Extension Work 161911
Dormitory and Dining Hall Operations 1719426
Laundry 235400
Farm Operations 1199253
Student Activities 230881
Communication Center 113097
Special Repairs and Equipment 163413
14415417
Analyzing the expenditures by object of expenditure it is found that
8844516 was expended for personal services including one month ofmsamammmmmmmammmmmmm
496
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH Continued
SUMMARY Continued
the previous year 185867 for travel expense 3024443 for supplies and
materials 107453 for telephone telegraph and postage 398280 for
lights and water 100719 for printing and publicity 10363 for repairs
38558 for rents 537181 for insurance 845294 for equipment 2050
for subscriptions and dues and 320693 for improvements to property
COMMENTS
This institution located on Thunderbolt Island near Savannah is en
deavoring to perform a worthwhile service in the teaching of colored
boys and girls such trades as bricklaying carpentry cabinet making shoe
repairing laundering and work connected with the operation of farms and
dairies
The physical plant is in good repair being maintained and added to
mostly by student help
The financial records are neat and well kept and all available informa
tion needed for this report was readily obtained
B F Hubert President is bonded by the Eagle Indemnity Company for
500000 and J H Gadson Treasurer is bonded by the same company
for 750000State of Georgia 497
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA TEACHERS COLLEGE STATESBORO
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Donations
Earnings Educational Services
Total income receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
6422437 5359481
400000 16326816 918132 16533665
23149253 22811278
1357886 1079486
2043132 349817 2024196 244011
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Equipment
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
26900088 26158971
14250060 13942032
243318 400657
5939063 5584231
160984 156294
545323 471031
274118 366420
30798 122843
533899 192819
793071
395092 183347
22372655 22212745
486709
1442328 579597
1456945 973680
890693 2043132
250758 349817
26900088 26158971498 State of Georgia
UNIVERSITY SYSTEM OF GEORGIA Continued
SOUTH GEORGIA TEACHERS COLLEGE STATESBORO
SUMMARY
FINANCIAL CONDITION
The college closed the year with cash of 890693 in operating fund
and with accounts receivable due from Bulloch County Board of Education
allowing for doubtful accounts of 190000 This amount drawn from the
State for teachers under the sevenmonths school law was to be paid the
college for teachertraining laboratory instruction by the college in rural
school education Against the total of assets above there were accounts
payable for goods and supplies of 620741 and deferred income credits
of 345950 The latter was summer school tuition rents board received
for which the services to be rendered extended into the following year
The operating surplus therefore as shown on the accompanying balance
sheet was 114002 which was available for future operations subject to
budget approval for expenditure
The Agency funds were 250758 being deposits to the credit of
students
INCOME
The amount available for the operation of this school system included
balance on hand at the beginning of the period 2043132 from the
Regents 6451069 Rosenwald Fund 400000 and from school activities
and other sources 16326816 making a total of 25221017 from which
28632 was transferred to the Supervisor of Purchases
The 6451069 from the Regents was allocated as follows regular main
tenance 4568669 insurance 309400 completing ground floor of
library building 242000 library books and furniture 350000 re
pairing buildings 388000 Home Ec and Industrial Art equipment 3
00000 compressor addition to cold storage room 293000 The cold
storage unit had not been completed at June 30 1941 but purchase has
been made and is included in accounts payable in balance sheet
COST
The operating cost for personal service and travel of 14493378 com
pared with 14342689 for the previous year
Other operating cost payments of which 5939063 is for supplies and
materials 160984 for communication 545323 for furnishing lights
274118 for printing 30798 repairs and alterations 533899 for insur
ance and bonding and 395092 for miscellaneous makes a total of 223
72655 for operating cost payments and 1929037 for outlay a total of
24301692 compared with 22792342 for the previous year
COMMENTS
Dr Marvin S Pittman President and Mr R L Winburn Bursar are
bonded for 500000 each by Eagle Indemnity CompanyState of Georgia
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA TEACHERS COLLEGE
ANALYSIS OF PAYMENTS BY ACTIVITY
YEAR ENDED JUNE 30 1941
499
GENERAL INSTITUTION
PLANT OPERATION AND MAINTENANCE
LIBRARY
INSTRUCTIONS GENERAL 9596231
Less Refund from Bulloch County Bd of Education 475000
Field Service and Summer Quarter
Less Refund from State Division of Gen Ext
934819
30000
3014378
1708162
967818
AUXILIARY ENTERPRISES AND ACTIVITIES
Dormitories
Dining Hall
Farm and Dairy
Book Store
OUTLAY
Library
General and Instructional
Farm Equipment
Store Equipment
Lighting Athletic Field
Buildings
1202625
4744258
574693
134671
631967
669315
122046
19000
191407
295302
10026050
6656247
22372655
1929037
24301692iiihiiiimmiiilIMIIIIIIIIIIWIIIIIIllIllMMIillllim
500
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
RECEIPTS
1941
1940

INCOME FROM STATE REVENUE RECEIPTS
Transfers Other Spending Units
Revenues Retained
Donations
Earnings Educational Services
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
11606925 4381011
75000
7292069 7011010
18973994
514473
11392021
749407
19488467 12141428
6568183
457944
3587365
197038
355299
18865
503857
85619
256577
521361
22438
5981870
434756
3732135
146706
347649
46142
165136
7500
148273
134682
17712
12574546 11162561
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Publications
Contracts
Equipment
170081 54318
515
633237 39586
2024
274294
998795 370490
Total outlay payments 2078946 464394
CASH BALANCES JUNE 30th
Budget Funds
4834975 514473
19488467 12141428State of Georgia 501
UNIVERSITY SYSTEM OF GEORGIA Continued
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
SUMMARY
CURRENT POSITION
This unit of the University System closed the fiscal year ended June
30 1941 in a good financial condition as reflected by the 403343 Surplus
shown on the Balance Sheet of that date
Reserves are shown to the amount of 3890621 for the completion of
projects for which funds were allotted by the Regents during the fiscal
year
The Surplus is an increase of 292201 over that shown at the begin
ning of the period
INCOME
This Institution received from the State General Fund through allot
ments by the Regents 10148423 of which 4792623 was for Opera
tions 152300 was for Insurance Premiums 200000 was for Short
Courses and 5003500 was for Capital Improvements
Regular Vocational Funds received in the period amounted to 1373380
and National Defense Vocational Funds received amounted to 122955
making a total of 1496335 received from this source
Recoveries in the period on insurance for losses by fire amounted to
827000
Donations to cover cost for Short Course for Farmers received from
SearsRoebuck Company amounted to 75000
Internal Income received from Fees Boarding Rooms Athletics Sales
and Rents amount to 6465069
37833 of the funds available was the amount assessed by the State
Supervisor of Purchases as the pro rata share of purchasing cost in
behalf of this school
Thus the total net income received during the year as itemized above
amounted to 18973994
PAYMENTS
The above shown Receipts plus a balance on hand July 1 1940 of 5
14473 less a balance on hand June 30 1941 of 4834975 leaves 146
53492 expended as follows Expense for Personal Services 6568183 for
Travel Expense 457944 for Supplies and Materials 3587365for
Communications 197038 for Lights Power and Water 355299 for
Printing 18865 for Repairs 503857 for Rents 85619 for Insur502 State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
SUMMARY Continued
ance and Bonding 256577 for Equipment 521361 for Miscellaneous
22438 making a total Expense Payments 12574546 Outlay Payments
amounting to 2078946 were 170081 for Personal Services 515 for
Travel 633237 for Building Materials 2024 for Advertising 9
98795 for Equipment and 274294 on Building Contracts
Funds received for National Defense Vocational Activities amounting to
122955 were accounted for as follows
Personal Services 22000
Travel Expense 73030
Telephone and Telegraph 8124
Postage 11500
Express 261
Accounts Payable 8040
122955
COMMENTS
This branch of the University is providing a valuable service to boys
and girls most of whom are from the farms in agricultural vocational
educations and also in short courses for farmers
Jobs are provided whenever possible to give practical experience as well
as help the student bear the expense of the education Practically all labor
at the school is student labor
The physical plant has improved during the year and with projects now
under way will show a still greater improvement in the next year
The Treasurer is bonded for 750000
The books are neat and accurate and give full information
Governmental Cost Payments by activities are as follows
Expense Outlays
Administration 983386
Library 189335 127969
Plant Maintenance and Operation 1482911 1858248
Store 16554
Teaching 5013950 29370
Farm and Garden 384514 10200
Forest Nursery 72706 1155
Poultry 243870 19029
Dining Hall 3061704 32350
Dormitory 902145 275
Infirmary 62369
Canning Plant 161102 350
Totals12574546 2078946
fcState of Georgia 503
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIPTON
RECEIPTS 1941 1940
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 15063631 5878970
Revenues Retained
Earnings Development Services 3636808 4048095
Total income receipts 18700439 9927065
CASH BALANCES JULY 1st
Budget Funds 1890671 2287666
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
20591110 12214731
5616887 5065415
137291 114575
2448730 1886040
135426 100591
197213 192456
8100 116050
116308 156088
196678 165551
194217 135691
2966579 1216417
18884 15707
Total expense payments 12036313 9164581
OUTLAYS
Lands Improvements
Personal Services 963270
Supplies Materials 2015686 157313
Repairs 47760
Insurance 7450
Contracts 2887380 1002166
Equipment 94394
Total outlay payments 6015940 1159479
CASH BALANCES JUNE 30th
Budget Funds 2538857 1890671
20591110 12214731
mmmammmxam
504
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA Continued
COASTAL PLAIN EXPERIMENT STATION TIFTON
SUMMARY
CURRENT POSITION
This branch of the University System closed the fiscal year ended June
30 1941 in good financial condition as reflected by the balance sheet on
that date showing a surplus for operations of 229294 an increase of
59129
The 1500000 Reserve shown is for the purchase of land and was
allotted by the Regents for this purpose
INCOME
This institution received from the State during this period 15121898
as allotted through the Regents for the following purposes for operations
4339998 for shade tobacco project 1880000 for drug plant experi
ments 350000 for insurance premiums 95300 for purchase of land
2526600 for grazing project and land 2500000 for dairy barn 22
50000 and for repair 1180000
Internal income of this unit was derived from the sale of products pro
duced from experiments carried on and during this period amounted to
3636808
The assessment by the State Supervisor of Purchases for this units pro
rata share of the operating expense of the office was 58267 Thus the
net income for the year for the operation of this Agency was 18700439
EXPENDITURES
The receipts of 18700439 plus the balance of 1890671 at the begin
ning of the period less the balance of 2538857 at close of year leaves
18052253 that was expended for governmental cost payments for the
year as follows Personal servicesexpense 5616887 outlay 963270
Travel expenseexpense 137291 supplies and materialsexpense 24
48730 outlay 2015686 Communication servicesexpense 135426
light power waterexpense 197213 printing expense 8100 repairs
expense 116308 outlay 47760 insurance and bonding expense 1
94217 outlay 7450 rents expense 196678 equipment expense 29
66579 outlay 94394 miscellaneousexpense 18884 building outlay
385930 lands outlay 2501450 Total for expense was 12036313
and outlay 6015940State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON Continued
COMMENTS
505
This station serves the Southern part of the State in experimental
work on plants suitable for farms in the section in development of new
projects for use of farm and range lands in analysis of soils in study of
plant diseases and in working for elimination and control of diseases Ex
tensive work is also being done on breeding of cattle and grazing facilities
The U S Department of Agriculture works in conjunction with this
station by participating in projects and paying part salaries of some
employees
The physical plant has improved during the period and the work has
been extended to several new projects
The director is bonded for 1000000
The books are neat and accurate and complete information is readily
obtainedwiiiiiiiiiMHwiiimMMmamasaB8m3wfla
506
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
ANALYSIS OF INTERNAL INCOME
YEAR ENDED JUNE 30 1941
AGRONOMYSales
Part 33 bales cotton other to farm
Peanuts
Sea Island Cotton Seed
ANIMAL HUSBANDRYSales
1 Heifer
3 Sows
5 Bulls
3 Boars
Hogs 389186 Pigs 68485
146 Head Cattle
Stud Fee
Meat Hams etc
DAIRYSales
Milk
Bull Calf
59490
13905
26150
8900
5017
76000
6073
457671
1056296
1000
23437
882103
5000
99545
1634394
887103
FARM
Balance 33 bales cotton above
Tobacco
Oats
HORTICULTURE
Sales Produce
PERMITS
Fishing
RENTS
University of Georgia
U S Dept of Agriculture
House Bell and Whigham
Freezer Lockers
TOBACCOSales
Tobacco
Tobacco Plants
Peanuts
TOBACCO PATHOLOGY
Tobacco Sales
SHADE TOBACCOSales
Tobacco
Tobacco Seed
TREATING AND TESTING SEED
87540
104168
82560 274268
112690
8250
90000
109262
60000
12136 271398
149565
4600
33475 187640
30213
125000
5275 130275
1032
3636808
State of Georgia 507
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE WOMANS COLLEGE VALDOSTA
Insurance 4 70293
Equipment 95o52
Miscellaneous 4 354 22
1940
RECEIPTS 1941
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 11141715 55 796 97
Revenues Retained
Earnings Educational Services 8074787 79 70750
Total income receipts 19216502 13550447
NONINCOME
Public Trust Funds
Gift for Principal ggg gg
Income 18667
Investments 124 23
Private Trust Accounts 5445253 47 048 97
CASH BALANCES JULY 1st
Budget Funds 897098
Private Trust Funds 294540 127868
25940152 19737344
PAYMENTS
EXPENSE
Personal Services 10129342 9645668
Travel 143543 122879
Supplies Materials 2572300 25 45218
Communication 156143 t
Heat Light Power Water 4936 47 4 17
Publications M699 1W26
Repairs 456860 206887
75575 62625
95607
243925
428865
Total expense payments 15175166 140074 81
OUTLAYS
Lands Improvements
Personal Services 7Q5 27
Supplies Materials 32 90
Publications 29 70
Repairs 5435
Miscellaneous 102 34
Contracts 756000
Equipment 526060
Total outlay payments 1423496
NONCOST
Private Trust Accounts 5481403 4538225
CASH BALANCES JUNE 30th
Budget Funds 3514938 897098
Public Trust Funds 86759
Private Trust Funds 258390
294540
25940152 19737344HmminmmmvmmsainxmmmauBmmmmmmumttSgtm
508
State of Georgia
UNIVERSITY SYSTEM OF GEORGIA Continued
GEORGIA STATE WOMANS COLLEGE VALDOSTA
SUMMARY
CURRENT POSITION
The financial condition of this unit as reflected by the balance sheet of
June 30 1941 shows an operating surplus of 1 cent
The Reserves shown of 3514937 are for specific purposes as 72823
is the unexpended Summer School Income and is budgeted for the com
pletion of the 1941 Summer School Course 3362064 is the unexpended
portion of the 4259500 allotted by the Regents for a central heating
plant which is now in process of construction and 80000 is the allotment
for the CoOp Building not yet started
INCOME
The income of this unit from the State of Georgia as allotted by the
Board of Regents for the year was 11168227 of which 6383627 was
for operating expenses 262600 for insurance on buildings and the bal
ance of 4522000 for permanent improvements
Internal income of the college was 8074787 of which 2789582 was
from fees dormitory rents and laundry charges produced 1685747
dining hall charges produced 3235681 sales rents interest etc pro
duced 49220 with Summer School income of 314557 The internal
income less the assessment by the State Supervisor of Purchases for the
pro rata share of the operating expenses of that department made the
total net income receipts 19216502
On July 1940 the Regents transferred the management of the Claude
David Ingram D A R Loan Fund to the College This Loan Fund was
composed of student notes 39445 U S Treasury Bonds 440000 and
Cash 55669
During the eleven months the College has managed this Loan Fund they
have collected on principal of student notes 12423 with 6342 interest
Interest on bonds of 12325 was also received
No loans or expenditures were made from the funds
EXPENDITURES
Total Governmental Cost Payments for operating this School for the
year amounted to 16598662 which is composed of Expense Payments
as follows Personal Services 10129342 which includes 1 months salaryState of Georgia
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE WOMANS COLLEGE VALDOSTA
SUMMARY Continued
509
due from previous period salaries for the Staff Travel expense 1435 43
Supplies and Materials 2572300 Communication 156143 Heat Liriit
and Water 493647 Printing and Binding 146989 Repairs and Al
terations 456860 Rents 75575 Insurance and Bonding 4 702 93
Equipment 95052 and Miscellaneous 435422 of which 391371 was
for laundry The above is 15175166 for the total of Expense Payments
Outlay Payments were heating plant 897436 and equipment 5 260 60
a total of 1423496
Governmental Cost Payments by Activity are shown as follows
General Administration 20 366 04
Plant Maintenance and Operation 21153 72
Library 8838 55
Instruction 60575 17
Organized Activity osaoqc
Dormitory 19 97702
1 I llfuii
Summer School 3 968 95
16598662
In analyzing the income and expense it is found that Dormitory Income
was 1685747 while the cost was 1997702 indicating that the students
bore all but 311955 of the years cost of operating the dormitories
Dining Hall Income was 3235681 while the cost shows 2826422 or
a profit of 409259
COMMENTS
The physical plant of the institution is in good condition buildings being
kept in good repair and additions and improvements are being made
The treasurer is bonded by the Eagle Indemnity Company for 750000
The books are neat and accurateiMiiiiiiiMmiiiiiiMiiiffiniHiiifiiiMmwMWMBMaBMBliWaiMBMia
510
State of Georgia
STATE OF GEORGIA
MEMORANDUM OF OBLIGATIONS
AS REPORTED ON BUDGET REQUESTS
FISCAL YEAR ENDED JUNE 30 1941
AGENCY
Current Obligations
Agriculture Dept of
Audits Dept of
Banking Dept of
ComptrollerGeneral
Confederate Pensions and Records
Education Dept of
Entomology Dept of
Governors Office Bldg and Grounds
Highway Dept ofCurrent Items
Contracts to Mature
Labor Dept of Factory Inspection Division
Industrial Board
Employment and Unemployment Division
Law Dept of
Library State
Library Commission
Military Dept of
Milk Control Board
Natural Resources Dept of
Prison and Parole CommissionFarm
Office
Planning Board
Public Health Dept
Public Health DeptAlto Sanatorium
Public Safety Dept of
Public Service Commission
Public Welfare Dept of
Commodity Distribution
Institutions Building
School for Boys
School for Girls
School for Mental Defectives
Soldiers Home
School for Deaf
Academy for Blind
Milledgeville Hospital
Revenue Dept of
Secretary of State
Supervisor of Purchases
State Treasury
University System State of Georgia
511
STATE OP GEORGIA
MEMORANDUM OF OBLIGATIONS
AS REPORTED ON BUDGET REQUESTS
FISCAL YEAR ENDED JUNE 30 1941
At
July 11940
00
00
00
3494 s
6215500s
458302378
00
813642s
13505000s
1423458677
00
00
91220s
00
26600s
00
00
00
2052182s
6784300 s
00
00
ll92112s
7001668s
5084985s
00
406790s
00
56595071s
3899835s
67901s
l53047s
28993s
231034 s
54884s
10128260s
27083s
00
00
00
77413294s
At
January 1 1941
785230 s
00
86390s
00
00
552683605
00
320000s
1109660014
838621461
00
00
00
37517s
00
13548s
864662
228021s
1804014
16713727
00
00
885840s
850655s
2970445
l06958s
255979 s
393528 s
18130297s
2922271s
l23275s
682818s
80783s
652669s
l92486s
24239606
2232793s
151771 s
00
11152s
49240286 s
At
June 301941
340007 s
25276s
5093s
l34591s
00
9294501s
54822 s
l56520s
849296950
725183204
00
00
851943 s
20190s
52365s
00
208220s
00
1610399s
5641566s
00
5510s
2233130s
2233830s
2973491 s
00
644421 s
439316s
4181424s
763720 s
l51024s
447850s
82192s
729380s
l31650s
8860707s
1409003 s
8245 s
4195s
4625s
36030327aV
512
State of Georgia
STATE OF GEORGIA
MEMORANDUM OF OBLIGATIONS
AS REPORTED ON BUDGET REQUESTS
FISCAL YEAR ENDED JUNE 30 1941 Continued
AGENCY
Current ObligationsContinued
Veterans Service Office
Counties for Roads
School Loan
Total Current Obligations
Total Road Contracts to Mature
Total
State Fund Onlydoes not include Federal or County Participation
s Denotes that Agency has sufficient cash available to pay obligations
Obligations Having Fixed Amount Maturing Annually
Not To Be Considered Current Obligations
State General Bonded Debt
At present time being reduced by 20000000 each year from General Revenue of
State Less Sinking Fund
County Refunding Certificates
Issued under Act approved 82531 payable 266600000 to Counties each March 25
from Highway Funds
Highway Refunding Bonds Issued Under Act
Approved 22839 payable 265000000 on each March 25 of the years 19461947
1948 from Highway Funds
Western and Atlantic Railroad Rentals sold under authority of Act approved 82831
with an additional 324000000 sold as authorized by Act approved 21638 pay
able 54000000 each year from W A Rental Receipts
Lease Contract Obligation for Buildings at Milledgeville State Hospital constructed
by State Hospital Authority created at 1939 session of General Assembly payable
approximately 14000000 per year from rents charged Hospital
Lease Contract Obligation for Tattnall Prison payable 4802853 on June 30 each
year from funds appropriated for operations of Prison
Total Fixed Obligations which mature as provided by lawState of Georgia
513
STATE OF GEORGIA
MEMORANDUM OF OBLIGATIONS
AS REPORTED ON BUDGET REQUESTS
FISCAL YEAR ENDED JUNE 30 1941 Continued
At
July 11940
00
30896947s
00
680976220
1423458677
2104434897
At
January 11941
22417s
00
350000000
2137342757
838621461
2975964218
At
June 301941
4000 s
00
00
929030483
725183204
1654213687
336966217
1333395473
530000000
513000000
220000000
105108827
3038470517
316948217
1333395473
530000000
481500000
239000000
105108827
3005952517
316948217
1066706380
795000000
459000000
239000000
104318213
2980972810V
r
iVtl
kKVEfiSjTY OF GEORGIA LIB
3 510a DS3S7 57bmmmmmm