Report of the State Auditor of Georgia, year ended June 30, 1942

THE LIBRARY OF
THE UNIVERSITY OF GEORGIA
p
mI

REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1942
laJjL
State Auditori J

LIBRARY
WH 11943STATE OF GEORGIA
To the General Assembly 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 1942
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 kJJjh
State Auditor
Atlanta Ga
December 31 1942

TABLE OF CONTENTS
Page
Statistics vii
Statement of Operations Consolidated
Receipts and Payments all Agencies 2
Explanatory Notes 4
State Revenues
Receipts by Class of Revenue 8 12
Distribution of Revenues to Budget Fund
Accounts by Class and Spending Unit 10
Revenues Funded through State Treasury by Collecting Agency
and Spending Unit 22
Explanatory Notes 32
Budget Funds
Receipts and Payments Operating Funds of all Spending Units 34
Receipts and Payments Operating Funds
Agriculture Department of 37
Audits Department of 45
Banking Department of 49
Capitol Square Improvement Committee 55
Comptroller General 59
Confederate Pensions Department of 65
Contractors Licensing Board 75
Education Department of 77
Entomology Department of 97
Governor 101
Highway Department of 107
Labor Department of 161
Law Department of 179
Library 183
Library Commission 187
Military Department of 191
Military State Defense Corps 196
Milk Control Board 199
Natural Resources Department of 203
Naval Stores Supervising Inspector 229
Old Capitol Rebuilding Committee 231
Pharmacy State Board of 235
Planning Board 239
Prison and Parole Commission 243
Properties Commission 383
Public Health Department of 251
Public Health Tuberculosis Sanatorium 259
Public Safety 265
Public Service Commission 273
98358TABLE OF CONTENTS Continued
Page
Public Welfare Department of
OQA
Administration
Public Assistance
Institutions
281
297
Confederate Soldiers Home 302
Training School for Girls 304
School for the Deaf 307
School for Mental Defectives 310
Academy for the Blind 313
Factory for the Blind 317
Training School for Boys 318
Milledgeville State Hospital 321
State Hospital Authority 325
Purchases Supervisor of
333
Radio Commission 337
Revenue Department of 339
Secretary of State 347
State Treasury 355
Veterans Service Office 387
University System of Georgia
All Units Consolidated 392
Regents 394
Georgia Normal Agricultural College Albany 402
Georgia S W College Americus 406
Agricultural Extension Athens 409
University of Georgia Athens 417
University of Georgia Athletic Association Athens 419
University of Georgia Press Athens 420
Georgia Cooperative Association Athens 421
University of Georgia School of Aviation Athens 422
School of Technology Atlanta 457
Tech Athletic Association Atlanta 460
Evening School Junior College Atlanta 479
General Extension Atlanta 485
University of Georgia School of Medicine Augusta 491
West Georgia College Carrollton 497
Middle Georgia College Cochran 503
North Georgia College Dahlonega 509
South Georgia College Douglas 515
Georgia Experiment Station Experiment 521
Fort Valley State College Ft Valley 527
Georgia State College for Women Milledgeville 533
Georgia State College Savannah 545
South Georgia Teachers College Statesboro 551
Abraham Baldwin Agricultural College Tifton 557
Coastal Plain Experiment Station Tifton 563
Georgia State Womans College Valdosta 569
HiMBH
Vll
STATISTICS
Vlll
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1942
Percentage Percentage Per
Amount of Class to Total Capita
TAXES
Property TaxGeneral Digest 396936350 68 49 127
Property TaxPublic Utility 88255227 15 11 28
Property TaxIntangibles 16904242 3 2 05
Poll Tax 30027085 5 4 10
Inheritance 54264083 9 7 18
Income 1128716932 193 139 361
Motor Fuel Tax 2566610580 439 316 822
Alcoholic Beverage 285100864 50 35 91
Beer 183988007 32 23 59
Wine 49531031 8 6 16
Cigar and Cigarette 395811064 68 49 127
Insurance Premium 110996983 19 14 36
Kerosene 30399406 5 3 09
Business License 131961540 22 16 42
Motor Vehicle License 231733177 39 29 74
Drivers Licenses 65118355 12 8 21
Hunting and Fishing 19479875 3 2 06
Corporation Franchise 44150491 8 5 14
Carbonic Acid 10786727 2 1 03
Malt Syrups 7307
Soft Drinks 2406298 01
Fines and Forfeits 100783
Total Taxes 5843344407 100 719 1870
GRANTS FROM COUNTIES TO
Highway Dept 72003168 638 9 23
Public Welfare Dept 40806181 372 5 13
Total 112809349 100 14 36IX
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1942
DONATIONS RECEIVED BY
Amount
Education Dept 1394409
Natural Resources Dept 1120590
Public Health Dept 530000
Public Welfare Dept 695170
University System 15499625
Percentage Percentage Per
of Class to Total Capita
72 00
58 00
28
36 00
806 2 05
Total 19239794 100 2 06
GRANTS BY U S GOV TO
Education Dept 280298465 183 34 90
Labor Dept 81353555 53 10 26
Natural Resources Dept 7247749 5 1 01
Public Health Dept 91803700 60 11 29
Highway Dept 544910344 355 67 174
Public Welfare Dept 409932669 267 51 132
University System 118106505 77 15 39
Total 1533652987 100 189 491
RENTS INTEREST ON INVESTMENT
PROPERTIES 58359425 100 7 19
OPERATING EARNINGS
General Government Depts 47767638 86 6 15
Protection Depts 81576952 146 10 26
Health Depts 9467580 17 1 03
Natural Resources Depts 36170197 65 5 12
Highway Dept 10594458 19 1 03
Charities Depts 2285736 4 01
Hospital Depts 11146820 20 2 03
Penal Corrections 6183938 11 1 02
Educational Depts 352980020 632 43 114
Recreational Depts 346745
Veterans Aid Depts 11350
Total 558531434 100 69 179
Grand Total8125937396 100 2601X
DISTRIBUTION OF REVENUE RECEIPTS
YEAR ENDED JUNE 30 1942
Distributed to
Common University Highway Counties for Counties for
Source of Revenue Schools System Dept Roads Bonds
1 Taxes 1550640000 190799352 1224356718 437424796 269118962
2 Percentage 265 33 209 749 46
3 Per Capita 496 61 392 140 86
4 Grants from
U S Gov 280298465 18106505 544910344
5 Percentage 183 77 355
6 Per Capita 90 Vz 38 174
7 Grants from
Counties 72003168
8 Percentage 638
9 Per Capita 23
10 Donations 1394409 15499625
11 Percentage 72 806
12 Per Capita 00y2 05
13 Rents
14 Percentage
15 Per Capita
16 Operating
Earnings 18507 361789540 13298828
17 Percentage 648 23
18 Per Capita 116 05
19 Totals 1832351381 686195022 1854569058 437424796 269118962
20 Percentage
of Totals 226 84 228 54 33
21 Per Capita
of Totals 587 220 594 140 86
NOTE 1940 Pop 3123723
XI
DISTRIBUTION OF REVENUE RECEIPTS
YEAR ENDED JUNE 30 1942
Public State Institutions Public Outside All
Welfare Hospitals Debt Agents Other
Total
399908912 283711886 38325000 102600691 1346458090 5843344407 1
68 49 7 18 231 1000 2
128 91 12 33 431 1870 3
409932669
267
131
180405004 1533652987 4
118 1000 5
57 491 6
40806181
362
13
112809349 7
1000 8
36 9
845170
44
1500590 19239794 10
78 1000 11
00y2 06 12
54000000
925
17
4359425 58359425 13
75 1000 14
02 19 15
2285736 17461725
05 31
01 06
163677098 558531434 16
293 1000 17
51 179 18
852933498 302018781 92325000 102600691 1696400207 8125937396 19
105
37 11
13
209
1000 20
273
97 29
33
542 2601 21
Includes 980706122 Undistributed RevenueXll
At
i
2
3
4
5
6

7
8
9
10
ID
12
13
14
15
16
17
18
19
GOVERNMENTAL COST PAYMENTS
YEAR ENDED JUNE 30 1042
Operating Expense
Object Amount
Personal Services 1238033460
Travel Expense 89699626
Supplies Materials 447279189
Telephone Telegraph Postage 33496879
Heat Light Power Water 32985659
Publications 28240282
Repairs 34822846
Rents 18996231
Insurance 16388968
Indemnities 10990568
Interest 31144043
Pensions Benefits
Grants to Civil Divisions
Contracts
Equipment 41504610
Miscellaneous 5813914
Totals
Percentage of Totals
Per Capita of Totals
Pct
610
44
221
17
16
14
17
9
8
5
15
22
2
Per
Capita
396
29
143
11
11
09
11
06
05
04
10
13
02
Pensions
Amount
2029396275 100
305
I 827692710
2155925555
2983618265
650
20
21
22
23
24
25
COMPARISON OF TOTALS
Year Ended June 30 19412110085352
Year Ended June 30 1940 1892132667
Year Ended June 30 1939 1885255890
Year Ended June 30 1938 1735365734
Year Ended Dec 31 1936 1139979230
Year Ended Dec 31 1935 1005267205
268 676 3139001666
285 606 2285310230
317 604 2143977634
279 556 2072944616
327 365 1177027180
282 322 1348556315
NOTE 1940 Pop 3123723Xlll
GOVERNMENTAL COST PAYMENTS
YEAR ENDED JUNE 30 1942
Benefits Grants Lands Bldgs Hways EqpL
Total
Per Per Per Per Per Per
centage Capita Amount centage Capita Amount centage Capita
91471480 56 29 1329504940 200 425 1
12998546 8 04 102698172 15 33 2
104168770 63 34 551447959 83 177 3
556917 34053796 5 11 4
633525 33619184 5 11 5
10886 28251168 4 09 6
21827316 14 07 56650162 9 18 7
757019 19753250 3 06 8
83544 16472512 10990568 31144043 2 2 5 05 04 10 9 10 11
277 265 827692710 124 265 12
723 690 2155925555 324 690 13
1288018042 785 412 1288018042 194 412 14
111248640 68 36 152753250 23 49 15
10049774 6 03 15863688 2 05 16
1641824459 100 6654838999 17
448 247 100 18
955 525 2130 19
398 1005 2626974114 334 841 7876061132 100 2522 20
345 732 2453107838 370 785 6630550735 100 2123 21
360 686 1919368758 323 614 5948602282 100 1904 22
333 664 2420456892 388 775 6228767242 100 1995 23
338 377 1166035063 335 373 3483041473 100 1115 24
378 432 1212666963 340 388 3566490483 100 1142 25
SUMMARY OF
RECEIPTS AND PAYMENTS
OF
ALL STATE AGENCIES
YEAR ENDED JUNE 30 1942
RECEIPTS
Consolidation of All State Agencies
REVENUE
Taxes
Grants from U S Government
Grants from Counties
Donations
Income on Investment Properties
Earnings from fees rents sales
1941
5169740276
1964136635
103677834
37520376
58326087
550148466
Total revenue receipts
Transfers from Public Trust Funds
7883549674
6404068
1942
5843344407
1533652987
112809349
19239794
58359425
558531434
8125937396
18103680
Total revenue for general
operations
7877145606 8107833716
NONREVENUE
Public Trust Funds 795656229 1278651439
Public Trust Funds Transfers from
Revenue Funds 6404068
Private Trust Accounts 123010392 208077165
Public Debt 993854536 364287960
Total nonrevenue receipts 1918925225 1869120244
CASH BALANCES JULY 1st
Budget Funds
In State Treasury Unallotted 19673039
In Spending Units Unexpended 822595196
In Collecting Units Unfunded 22409520
Public Trust Funds
In Spending Units
and U S Treasury 2357381116
Private Trust Funds
In Spending Units 56167250
10137481
769042132
19640232
2719603629
8134540
Total Cash Balances July 1st 3278226121 3526558014
Total receipts
13074296952 13503511974
PAYMENTS
Consolidation of All State Agencies
1941 1942
GOVERNMENTAL COST
Expense 5213680056 5013014540
Outlays 2662474326 1641824459
Total cost payments 7876154382 6654838999
NONCOST
Public Trust Funds 439837784 470932602
Private Trust Accounts 171043102 194120357
Public Debt 1060703670 713038977
Total noncost payments 1671584556 1378091936
CASH BALANCES JUNE 30th
Budget Funds
In State Treasury Unallotted 10137481 965528572
In Spending Units Unexpended 769042132 892579710
In Collecting Units Unfunded 19640232 44955263
Public Trust Funds
In Spending Units
and U S Treasury 2719603629 3545426146
Private Trust Funds
In Spending Units 8134540 22091348
Total cash balances June 30th 3526558014 5470581039
Total payments 13074296952 13503511974RECEIPTS AND PAYMENTS OF ALL STATE AGENCIES
Revenue receipts in the year were 8125937396 not including Public
Trust Fund Income an increase of 242387722 over the previous year
and 1718421110 over 1940
Transfers from Public Trust Funds consist of 4941387 University Sys
tem Endowment Funds Income used for general operations in the period
mrt qf 450 67 of general revenue funds used for amortization of pur
seSe conLlt between the Milledgeville State Hospital and the State
Hospital Authority a net deduction of 18103680 from Revenue Section
and set up under NonRevenue Public Trust Fund Income
Item of Public Trust Funds 1278651439 is made up of 1170260244
unemployment compensation tax for payment of benefits to the unem
S 76927407 interest from U S Treasury on UnemploymentCom
ST on deposit in the U S Treasury ff
principal of public trust funds of the University System 1511674 from
interest and rent on public trust fund investments 11137314 from
realizations of investments
Item Public Trust Funds Transfers from Revenue Funds 18103680
is contra the deduction from revenue receipts previously explained
Item Private Trust Accounts 208077165 consists of agency funds
through spending units
Item Public Debt 364287960 is the su m of 5 200000 State Re fund
ing 41450year Bonds to the University System 350000000 S ate
Treasury current loans 3000000 U of Ga Athletic Association 2516139
V S Ga School of Aviation 2500000 Ga Tech Athletic Association
and 1071821 Ga Coop Asso
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
menJ section statement consolidating the expense and outlays payments
of all the State spending agencies
Public Trust Funds 470932602 is from Unemployment Compensa
tion benefit payments of 439434427 State Hospital Authority Admin
tration Cost of 2974261 interest on bonds 8874375 and Investments
in lands and improvements of 87500 Academy for the Blind for equip
RECEIPTS AND PAYMENTS OF ALL STATE
AGENCIES Continued
ment 9317 University System investments 14064671 and expenses of
788051
Private Trust Accounts payments are agency funds through spending
units
Public Debt payments of 713038977 were in liquidation of 2691
18962 Highway Refunding Certificates 19500000 State 414 bonds
54000000 W A Rental Warrants 350000000 State Treasury Cur
rent Loans 9246250 U of Ga Athletic Association loans 8173765
U of Ga Aviation School loans and 3000000 Tech Athletic Associa
tion loans
rf

STATE REVENUES
STATEMENT OF RECEIPTS AND DISTRIBUTION
RECEIPTS BY CLASS OF REVENUE
DISTRIBUTION TO BUDGET FUND
ACCOUNTS
REVENUES FUNDED THROUGH
STATE TREASURYmm
STATEMENT OF STATE REVENUE
1941 1942
REVENUE
Taxes Fines and Forfeits
i 3 93720088 396936350
Property Tax General J 88255227
Property Tax Utility 186 20004 16904242
Property Tax Intangible gWJ
f iaX 56151712 54264083
Inheritance Tax 738756527 1128716932
CreTi T7 2482160077 2566610580
Motor Fuel Tax 285100864
Alcoholic Beverage Tax SXll 183988007
Malt Beverage Tax 49531031
riWS11 MSS3 3ss
2ass ass
Kerosene Tax 73 07
Malt Syrups Tax
Soft Drinks Tax 129924543 131961540
Business License Taxes 231733177
Motor Vehicle Tax 555 35650 65118355
Motor Drivers License Tax 19479875
Hunting and Fishing License TaX 6 WJJ7B
Corporation Franchise Tax 461
Fines and Forfeits
Total Taxes Fines and Forfeits 51691402 5843344407
Grants from U S Government
1163890216 544910344
Highways 205090793 304723935
Education 73 416469584 491286224
Public Assistance and Relief 77211999 91803700
Health 101474043 100928784
Agriculture
Total Grants from U S Government 1964136635 1533652987
Grants from Counties
56372072 72003168
Highways TZ 47305762 40806181
Public Assistance and Relief J
Total Grants from Counties 103677834 112809349
STATEMENT OF STATE REVENUE Continued
REVENUE Continued
Donations for Operations
Highways
Education
Public Assistance and Relief
Public Safety
Health
Natural Resources
1941
3000000
31850290
808720
238000
1623366
1942
16894034
695170
380000
150000
1120590
Total Donations for Operations 37520376 19239794
Rents on Investment Properties
Hypothecated 54000000
Other 4100008
54000000
4141675
Total Rents on Investment Properties 58100008 58141675
Interest
Investments
Current Deposits
Total Interest
222400
3679
217750
226079
217750
Operating Earnings by Pees Rents
and Sales for Services
General Government
Protection Services
Health Services
Development Natural Resources Services
Highway Services
Charities Services
Hospital Services
37817039
77915265
8700725
32943535
16132229
1271190
11452676
Educational Services 353400118
Corrections Services 8416246
Recreational Services 2089318
Veterans Aid Services 10125
47767638
81576952
9467580
36170197
10594458
2285736
11146820
352980020
6183938
346745
11350
Total Operating Earnings 550148466 558531434
Total Revenue Receipts 7883549674 8125937396
BALANCES JULY 1st
Undistributed General Funds 19673039 6468954
Budget Balancing Fund 3668527
Total Balances 19673039 10137481
Total Available Funds7903222713 813607487710
STATEMENT OF
DISTRIBUTION OF STATE REVENUE
1941 1942
DISTRIBUTION FOR OPERATIONS
ttS5 S SSS
Ttzzzzzzzzzzzzzzz
Capitol Square Improvement Committee
ComptrollerGeneral 3498156 5150652
Confederate Pensions 077360 60340931
Contractors Licensing Board 178443 0 OOD C1 Q1
Elgy Dept of
frM SploymOomp S S3
SSLrz Km
as sss
ss ass ssa
Military Dept of
Military DeptState Defense Corps 48 702 58
Milk Control Board 4740173 4870258
5a 2S
pS SS 4078 4229574
dlSlision 23455543 20696799
Commissioner
36915
Herty Foundation 1559000 1120590
T S6 4379600 6949095
Administration 612 93095 31942959
Prison System
Manning Board g2
Pharmacy Board
Properties Commission J00062 568992
Public Health Dept of SJSJIJ 5S 721 38
Set Cmmion 3213005 11088826
PuAbiC WfL 63240388 85824827
PISnce 496634947 767108671
rE wSSS 30503684
Purchases Supervisor of 2886838
Radio Commission WSTATEMENT OF
DISTRIBUTION OF STATE REVENUE Continued
11
DISTRIBUTION FOR OPERATIONS Continued
1941
1942

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
43110324
96869952
5554799
754231
1313496
93168000
8347230
7211121
21192876
17209917
11235
395618979
687389344
1953909
76457610
102600691
11755997
327253
2184618
92325000
6550000
7400000
21400000
20751
437424796
686195022
4146921
Total Distribution for Operations7889450452 7145231274
DISTRIBUTION FOR PUBLIC TRUST FUNDS
State Hospital Authority 13327767 23045067
University System 6923699 4941387
Total Distribution for Trust Funds 6404068 18103680
DISTRIBUTION OF UNFUNDED COLLECTIONS
Agriculture Dept of
ComptrollerGeneral
Industrial Board
Library

314316
355489
43400
121800
146740
1041016
838934
17673451
1383500
8790785
9500
Total Distribution Unfunded Collections 2769288 25315031
Milk Control Board
Prison and ParolePrison System
Properties Commission
Public Health
Public Safety
Public Service
Revenue Dept
Secretary of State
700534
743500
121
43400
40800
7110540
1000054
651633
97725
791250
2467499
500
Distribution Totals
7893085232 6479860001
BALANCES JUNE 30th
General FundsUndistributed
Budget Balancing Funds
Total Balances
6468954 188202544
3668527 777326028
10137481 965528572
7903222713 8136074877
12
STATE REVENUE RECEIPTS
DETAILED BY CLASSES
a
TAXES
General Property 1941 Levy
On County Digests 773358116 at 5
mills net to State 327885671
Assessing Fees retained at source 12504784
Collecting Fees retained at source 10896090
Interest 333218 351619763
On Public Utilities Digests of 173
175286 at 5 mills 85775386
Income in lieu of ad val 1511148
Interest 8397
On Intangibles Digests of 28459000
at 10c per M 3949415 at 150
per M 61609693 at 300 per M
87294931
16600840 455515534
General Property Prior Years Levies
On County Digests net to State 39719616
Assessing Fees retained at source 461
Collecting Fees retained at source 2635578
Interest 2960932 45316587
On Public Utilities Digests
net to State
Interest
On Intangibles Digests net to State
Poll
On 1941 Digest of 429523 at 100
On Prior Years Digest
Inheritance
Refunds
959506 790 960296 303402
46580285
24718814 5308271 30027085
54777667 513584 54264083
Income
Corporations
Returns 595769449
Additional Assessments 71064019
Interest Penalties 11365313
Refunds 719508 677479273ss
13
TAXES Continued
Income Continued
Individuals
Returns 427649326
Additional Assessments 20717374
Interest Penalties 4293138
Refunds 1422179
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
Hardin H H N A
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
165398993
34753587
46193624
36653542
41363138
377740258
49521379
38153080
47675779
83860288
225870653
44350817
455698853
249491678
228202777
19931411
2206039
393947352
451237659 1128716932
Net to State

1 allowance retained by taxpayers
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
1 allowance retained by taxpayer
2541013248
25597332
285212947
112083
184890862
902855
47125716
2433625
28310
357226696
38621243
36875
30098347
301059
2566610580
285100864
183988007
49531031
395811064
10786727
110996983
30399406ssKSl
14
TAXES Continued
Sales Malt Syrups 1 gross receipts
Sales Soft Drink Syrups 5 gross receipts
Business License Alcoholic Beverages Distillers 1082750
Retailers 8290000
Wholesalers 2500000
Refunds 10000
Business License Small Loan Cos
Business License Beer Brewers 100000
Retailers 3456000
Wholesalers 2900000
Refunds 5500

Business License Wine Manufacturers 75000
1208450
Wholesalers 800000
Business License Chain Stores Licenses 18105912
Refunds 73880
Business License Commercial Fishing Fish Dealers Fishing Canning 1025000 1315334

Business License Fur Trappers 318580
Collecting fees retained at source Dealers 120 63000
Agents 6500

Business License Insurance Agents Agents Adjusters 11612500
Agents Adjusters Delinquent 2200

Business License Machinery Dealers 190000
Agents 12000
Penalties 200

7307
2464298
11862750
49167
6450540
2083450
18032032
2340334
388200
11614700
202200
srmbi
15
TAXES Continued
Business License Net to State Professions 1003550 62500 7474651 679259 10800
Collecting Fees retained at source
Refunds Rolling Stores I 8143110
Business License
Refunds Sewing Machine 941050
Business License Companies 160000 3000
Agents 163000

Business License Tobacco Salesmen
Business License Motor Carriers Mileage
Delinquent
Business License Chauffeurs
Business License Other Occupations
Through County Tax Officers
and State Deputies
Net to State
Assessing Fees retained at source
Collecting Fees retained at source
54220486
170778
4660013
Refunds 135495
433400
7000
10334825
58915782
NonBus License Motor Vehicle
461206 Passenger Cars
Refunds
633 Passenger Cars State Co City
Refunds
92278 Trucks not for Hire
Refunds
3352 Trucks for Hire
Refunds
3862 Trucks State Co City
Refunds
5030 Trailers not for Hire
Refunds
923 Trailers for Hire
Refunds
56 Trailers State Co City
Refunds
7277 Auto Trailers
2847 House Trailers
Refunds
1117 Passenger Buses
Refunds
2033 School Buses
Refunds
126569500
132400
189500
4500
49330515
252873
7479330
63500
1161000
6300
10425336
206600
10293900
149375
16800
300
673950
1122400
1800
19783537
144167
507800
1000

16
TAXES Continued
NonBus License Motor Vehicle
977 School Buses State Co City
459 Ambulances
Refunds
298 Hearses
Refunds
2165 Motorcycles
Refunds
190 Motorcycles State Co City
2722 Dealers
261 Limited
Refunds
Duplicate Certificates
Refunds
Transfers
Miscellaneous
Refunds
Bus and Truck Old Law in escrow
Sheriffs Fees Penalties
292900
304959
2050
190930
325
323800
150
52050
1308900
65250
250
109050
150
1152300
327651
9407
43546
983420
NonBus License Auto Drivers
NonBus License Fishing
Net to State
Collecting Fees retained at source
NonBus License Hunting
Net to State
Collecting Fees retained at source
Corporation Franchise
Domestic net to State
Collecting Fees retained at source
Refunds
Foreign
Refunds
3949719
437881
13585371
1506904
28544747
1172144
44525
14485625
7500
FINES FORFEITS
Cigar and Cigarette fines
Cigar and Sales Confiscated Goods
Wild Life fines
10750
5377
84656
231733177
65118355
4387600
15092275
44150491
100783
Total Taxes Fines Forfeits
584334440717
GRANTS FROM U S GOVERNMENT
Education Dept for Vocational Education 60401371
Education Dept for Vocational Defense Training 211208613
Education Dept for Vocational Rehabilitation 8688481
Labor Dept for Employment ServiceSoc Sec Act 23875000
Labor Dept for Employment ServiceWagnerPeyser Act 3750000
Labor Dept for Unemployment Comp Admin 53728555
Nat Resources Dept Forestry for Fire Protection 7247749
Pub Health Dept for Soc Sec Health Work 35950000
Pub Health Dept for Ven Disease Control 36060000
Pub Health Dept for Child Welfare 19793700
Highway Dept for Regular Allotment 157036725
Highway Dept for Grade Crossings 38833443
Highway Dept National Recovery Act 811033
Highway Dept Works Program 20591881
Highway Dept Secondary Roads 25950413
Highway Dept Planning Survey 4053163
Highway Dept W P A noncash 297633686
Public Welfare Dept Administration 26325975
Public Welfare Dept Public Assistance 383606694
University System
Regents for Constructions 4515264
Agricultural Extension Service 73271871
University of Ga MorrillNelson Fund 7043396
School of Technology 9345112
Ga Experiment Station 20409164
Ga State College Savannah MorrillNelson Fund 3521698
Total Grants from U S Government1533652987
GRANTS FROM COUNTIES
Highway Dept noncash
Public Welfare Dept
Participation Surplus Commodity Distribution
Participation Public Assistance
72003168
3439790
37366391
Total Grants from Counties 112809349
DONATIONS FOR OPERATIONS
Education Dept for administration 200000
Education Dept for Supervision of Negro Education 1194409
Nat Resources Dept Herty Foundation for Research 112059018
DONATIONS FOR OPERATIONS Continued
Public Safety Dept for barracks
Public Health Dept Tuber San
Pub Welfare Dept Milledgeville State Hos
University System
Regents
Ga Nor
Agr Col Albany
Agr Exten Athens
University of Georgia Athens
University of Georgia Athens Athletic Asso
School of Technology Atlanta
School of Medicine Augusta
West Ga College Carrollton
Ga Experiment Station
Fort Valley State College
Ga State College Savannah
So Ga Tea Col Statesboro
Abraham Baldwin Agr Col Tifton
380000
150000
695170
1654434
7500
299000
1197460
257500
1033158
1981501
3324520
481775
4025128
400649
237000
600000
Total Donations for Operations
19239794
RENTS ON INVESTMENT PROPERTIES
Henry Grady Hotel Land in Atlanta 25 41667
Western and Atlantic Railroad 540000 00
Chattanooga Hotels 16000 08
Total Rents
58141675
INTEREST
Dividends on Railroad and Telegraph Stocks
Total Interest
217750
217750
EARNINGS GENERAL GOVERNMENT SERVICES
Revenue Dept
Warehouse Charges Liquor
Other
Secretary of State
State Treasury
State Treasury unclaimed receivership funds
Governor
Capitol Square Improvement Committee
State Library Commissioning Notaries
State Library Sales Acts Court Reports
45719836
5450
287110
221225
460289
316734
491
601900
154603
Total Earnings General Government Services 4776763819
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
Banking Department
Military Dept
7545056
236600
24775881
7831260
8662000
1878822
10382486
28500
308420
111500
747752
967364
84000
1010080
297000
12000
1133200
20751
11025750
4381500
131500
530
5000
Total Earnings Protection Services 81576952
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
Osteopathists Examining Fees
Pharmacists Examining Fees
385776
1312600
2179859
5000
2957355
1800
68010
200310
301820
347530
1135810
96400
17500
457810
Total Earnings Health Services 9467580
EARNINGS DEVELOPMENT NATURAL RESOURCES SERVICES
Farmers Markets Rents 9882414
Insecticides Fees 166772
Egg Inspection Fees 1522892WSp3asp
20
EARNINGS DEVELOPMENT NATURAL RESOURCES SERVICES Continued
Powdered Milk Fees K nn
Entomology Dept lg Q26 5g
Milk Producers Regulatory FeesJ 16040 25
Milk Distributors Regulatory Fees 12646 67
Milk Stores Regulatory Fees 12609 43
Milk ProducersDistributors Regulatory Fees 21256 85
Natural Resources Dept Commissioners Office 369l5
Natural Resources Dept Wild Life 1 169 25
Natural Resources Dept Mines 5535
Natural Resources Dept Forestry 69 00393
Naval Stores Inspection Fees 337372
University System Agricultural Extension 1 29599
University System Agricultural Experiment Station Experiment 4201336
University System Agricultural Experiment Station Tifton 4806666
Total Earnings Development Services 351 70197
EARNINGS HIGHWAY SERVICES
Highway Department
Sale of Equipment 8368925
2225533
Other
Total Earnings Highway Services 105 94453
EARNINGS CHARITIES SERVICES
Public Welfare Dept 2285736
EARNINGS HOSPITAL SERVICES
Tuberculosis Sanatorium e 5 993 84
Public Welfare Dept School for Mental Defectives 1706286
Public Welfare Dept Milledgeville State Hospital 8841L50
Total Earnings Hospital Services5 m 46820
EARNINGS CORRECTIONS SERVICES
Tattnall Prison
Farm Products
1753347
Turpentine 1262665
Metal Working Shop 12 49042
Concrete Working Shop ll576 87
Print Shop l98o64
Other 540265
Training School for Girls 28 68
Total Earnings Corrections Services qi 8393s
21
EARNINGS EDUCATIONAL SERVICES
Education Dept 18507
Librarians Examining Fees 2450
Archives and History Library 7100
Public Welfare Dept School for the Deaf 241457
Public Welfare Dept Academy for the Blind 24900
University System
Regents 39217
Ga Nor Agr College Albany 4266032
Ga S W College Americus 5048881
Univ of Georgia Athens 83543786
Univ of Georgia Ath Asso Athens 22075523
Univ of Georgia Press Athens 2952022
Univ of Georgia Coop Asso Athens 1592304
Univ of Georgia School of Aviation Athens 12404201
School of Technology Atlanta 72313522
School of Technology Ath Asso Atlanta 15746108
General Extension Atlanta 6366213
Evening School and Junior College Atlanta 8120218
School of Medicine Augusta 5277093
West Ga College Carrollton 8891128
Middle Ga College Cochran 6112655
North Ga College Dahlonega 13805929
South Ga College Douglas 4888954
Ft Valley State College Ft Valley 6897617
Ga State College for Women Milledgeville 40762607
Ga State College Savannah 6054780
South Ga Teachers College Statesboro 11714770
Abraham Baldwin Agr College Tifton 5367269
Ga State Womans College Valdosta 8444777
Total Earnings Educational Services 352980020
EARNINGS RECREATIONAL SERVICES
State Parks 4 346745
EARNINGS VETERANS AID SERVICES
Confederate Soldiers Home 11350
Total Revenue Receipts812593739622
STATE REVENUE RECEIPTS
DISTRIBUTION TO FUND ACCOUNTS
General Property Tax 1941 Levy 455515534
General Fund
Revenue Dept
State Treasury Sinking Fund
Funded
through
State Treasury
422114660
10000000
General Property Tax Prior Years Levies 46580285
General Fund
Revenue Dept
Poll Tax 30027085
General Fund
Inheritance Tax 54264083
General Fund
Sales Tax Alcoholic Beverages 285100864
General Fund
Sales Tax Wine 49531031
General Fund
Sales Tax Cigar and Cigarette 395811064
General Fund
Confederate Pension Dept
Revenue Dept
43944246
30027085
54264083
Income Tax 1128716932
General Fund 1095711854
Revenue Dept 32905078
Sales Tax Motor Fuels 2566610580
General Fund 655 596 93
Education Dept Equalization1 so
Highway Dept 1633671964
State Treasury County Road Aid 4 084 m 9
Revenue Dept wUlie
285100864
Sales Tax Beer 183988007
General Fund 2 42168
Education Dept Textbooks 178898721
Revenue Dept 5347L18
Education Dept Textbooks 456 g4476
Revenue Dept
42390
84476
1370540
296848890
60340931
Retained
by Collecting
Agency
23400874
2636039
100000
25597332
2433625
386212437ntr
STATE REVENUE RECEIPTS
DISTRIBUTION TO FUND ACCOUNTS
23

Funded
through
State Treasury
Sales Tax Carbonic Acid Gas 10786727
General Fund 10786727
Sales Tax Insurance Premiums 110996983
General Fund 101630925
Revenue Dept
Sales Tax Kerosene 30399406
General Fund 2016610
Education Dept Equalization
Revenue Dept
Sales Tax Malt Syrups 7307
General Fund
Sales Tax Soft Drinks Syrups 24642
General Fund
Business License Taxes Alcoholic Beverages 11862750
General Fund
31959178
155779
7307
2464298
11862750
Retained
by Collecting
Agency
9366058
301059
Business License Tax Small Loan Companies 49167
General Fund
Banking Dept
1425
47742
Business License Tax Beer 6450540
General Fund
Education Dept Textbooks
Revenue Dept
70845
6257025
192560
71800
Business License Tax Wine 2083450
General Fund
Education Dept Textbooks
Revenue Dept
1902
2049562
61486
29500
Business License Tax Chain Stores 18032032
General Fund
Public Welfare Dept Institutions
Revenue Dept
27047
17130431
874554
Business License Tax Commercial Fishing 2340334
General Fund
Agriculture Dept
Natural Resources Dept Wild Life
Revenue Dept
504589
870575
1336252
371082
24
STATE REVENUE RECEIPTS
DISTRIBUTION TO FUND ACCOUNTS
Business License Tax Pur 388200
General Fund
Natural Resources Dept Wild Life
Revenue Dept
Business License Tax Insurance Agents 11614700
General Fund
Business License Tax Machinery 202200
General Fund
Business License Tax Processions 8143110
General Fund
Revenue Dept
Business License Tax Rolling Stores 941050
General Fund
Highway Dept
Revenue Dept
Business License Tax Sewing Machines 163000
General Fund
Business License Tax Tobacco 433400
General Fund
Business License Tax Motor Carriers Mileage 7000
General Fund
Highway Dept
Business License Tax Chauffeurs 10334825
General Fund
Public Safety Dept
Business License Taxes Other 58915782
General Fund
Revenue Dept
Funded Retained
through by Collecting
State Treasury Agency
9
11643
376437
11614700
202200
7463851
120
679259
313
1035639
10148 105050
163000
433400
210
6790
310044
10024781
54084991
NonBusiness License Tax Motor Vehicle 2317 331 77
General Fund
I
4830791
828747
mm
m
HHHHHMIHiHHiHHHH I
STATE REVENUE RECEIPTS
DISTRIBUTION TO FUND ACCOUNTS
25
NonBusiness License Tax Auto Drivers 65118355
General Fund
Public Safety Dept
Funded Retained
through by Collecting
State Treasury Agency
1423349
46021555 17673451
NonBusiness License Tax Fishing 4387600
General Fund
Natural Resources Dept Wild Life
Revenue Dept
114371
4157226
344745
NonBusiness License Tax Hunting 15092275
General Fund
Natural Resources Dept Wild Life
Revenue Dept
197857
13381146
1513272
Corporation Franchise Tax 44150491
General Fund
Revenue Dept
42978347
1172144
Fines Forfeits 100783
General Fund
Natural Resources Dept
Wild Life
40589
60194
Grants from U S Government 1533652987
Education Dept
Labor Dept Employment Service
Labor Dept Unemployment Compensation Bureau
Natural Resources Dept Forestry
Public Health Dept
Highway Dept
Public Welfare Dept Administration
Public Welfare Dept Public Assistance
University System
280298465
27625000
53728555
7247749
91803700
544910344
26325975
383606694
118106505
Grants from Counties 112809349
Highway Dept
Public Welfare Dept Administration
Public Welfare Dept Public Assistance
72003168
3439790
3736639126
STATE REVENUE RECEIPTS
DISTRIBUTION TO FUND ACCOUNTS
Donations 19239794
Education Dept
Funded
through
State Treasury
Natural Resources Dept Herty Foundation
Public Health Dept Tuberculosis San
Public Safety Dept
Public Welfare Dept Milledgeville State Hos
University System
Rents on Investment Properties 58141675
General Fund
2541667
State Treasury W A Redemption Fund 54000000
State Properties Commission
Interest on Investments 217750
General Fund
Earnings General Government Services 47767638
General Fund
State Library
Revenue Dept
Secretary of State
217750
2081402
Earnings Protection Services 81576952
General Fund
Agriculture Dept
Banking Dept
ComptrollerGeneral
Highway Dept
Labor Dept Industrial Board
Public Service Commission
Public Service Commission
Secretary of State
State Treasury Land Title Fund
Military Dept
11964985
31913637
4378073
360433
2704370
10382486
7318704
9280239
4248085
20751
Retained
by Collecting
Agency
I
1394409
1120590
150000
380000
695170
15499625
1600008
43400
45719836
9800
355489
28500
1383500
300
500027
STATE REVENUE RECEIPTS
DISTRIBUTION TO FUND ACCOUNTS

Funded Retained
through by Collecting
State Treasury Agency
Earnings Health Services 9467580
General Fund 3197849
Agriculture Dept 379262
Secretary of State 5416803
Public Health Dept 473666

Earnings Development Services 36170197
General Fund 860445
Agriculture Dept 11245279 314316
Milk Control Board 6185809 121800
Naval Stores Supervising Inspector 327253
Entomology Dept 1790158
Natural Resources Dept Commissioner 36915
Natural Resources Dept Forestry 6900393
Natural Resources Dept Mines 5535
Natural Resources Dept Wild Life 116925
University System 9137601
Earnings Highways Services 10594458
Highway Dept 10594458
Earnings Charities Services 2285736
Public Welfare Dept Administration 2266586
Public Welfare Dept Public Assistance 19150
Earnings Hospital Services 11146820
Public Health Dept Tuberculosis San 599384
Public Welfare Dept School of Mental Defec 1706286
Public Welfare Dept Milledgeville State Hos 8841150
Earnings Corrections Services 6183938
Prison and Parole Com Prison System 6014330 146740
Public Welfare Dept Training School for Girls 22868
Earnings Educational Services 352980020
General Fund
Secretary of State
Public Welfare Dept School for the Deaf
Public Welfare Dept Academy for the Blind
University System
Education Dept
35340
2377 5500
241457
24900
352651939
18507
28
STATE REVENUE RECEIPTS
DISTRIBUTION TO FUND ACCOl IS
Earnings Recreational Services 346745
Natural Resources Dept Parks
Earnings Veterans Aid Services 11360
Public Welfare Dept Confed Soldiers Home
TOTAL REVENUE RECEIPTS 8125937396
General Fund
Allocation Funds
Retained by Collecting Agencies
Budget Fund Income
Public Trust Fund Income
Revenue Collections Unfunded
Total revenue receipts
Funded Retained
through by CollectinK
State Treasury Agency
346745
11350
2576962007
3312394802
2193161876
18103680
25315031
5889356809 2236580587

29
STATE REVENUE RECEIPTS
DISTRIBUTION TO BUDGET ACCOUNTS
Grouped by General Appropriation by Allocation and by Retention
1941 1942
BY GENERAL APPROPRIATION
Agriculture Dept of 2113845 4140168
Audits 4387499 7200000
Capitol Square Improvement Committee 1800000
ComptrollerGeneral 4055287 4055652
Education 992330073 963700000
Entomology 5755405 6332239
Governor 15766137 15900000
Labor Employment Service 7500000 3750000
Labor Administration 1668868 2573813
Law 1915431 3725990
Library 2040290 2080477
Library Commission 1058599 1163173
Military 6640249 6760792
Natural Resources Forestry 2702101 8159364
Natural Resources Mines 1068694 4621458
Natural Resources Parks 3912144 3882829
Prison and Parole Administration 4379600 6949095
Prison and Parole Prison System 47669757 25928629
Planning Board J 880534 1453658
Pharmacy Board 346750
Public Health 12300000 59999999
Public Health Tuberculosis Sanatorium 21749259 38822754
Public Welfare Administration 37098416 53792476
Public Welfare Public Assistance 168930219 346116436
Public Welfare Institutions 180398451 222260503
Purchases Supervisor of 3000000
Revenue 18961486 30737774
Secretary of State 880828 2750434
State Treasury Administration 1313496 2184618
State Treasury Public DebtI 29150000 28325000
State Treasury Supreme Court 8347230 6550000
State Treasury Court of Appeals 7211121 7400000
State Treasury Superior Courts 21192876 21400000
State Treasury General Assembly 17209917
University System 174344311 190799352
Veterans Service Office 1953909 4146921
Total by General Appropriation1804232782 208946360430
STATE REVENUE RECEIPTS
DISTRIBUTION TO BUDGET ACCOUNTS
Grouped by General Appropriation by Allocation and by Retention
1941 1942
BY ALLOCATION OF REVENUES
Agriculture Dept of 46647963 38171640
Banking 3814926 3762660
ComptrollerGeneral 557131 1095000
Confederate Pensions 57077360 60340931
Contractors Licensing Board 1784430
Education 1037981944 586940000
Highway 1721380394 1496180050
Labor Industrial Board 9402671 10010938
Milk Control Board 4740173 4870258
Natural Resources Wild Life 23245745 20579874
Pharmacy Board 1302652
Prison and Parole Prison System 13396564 6014330
Public Safety 61712967 81672092
Public Service 3213005 11088826
Public Welfare Institutions 17629584 3300000
Radio Commission 3052923
Revenue 11529817
Naval Stores Supervising Inspector 754231 327253
Secretary of State 4654762 9000063
State Treasury Public Debt 64018000 64000000
State Treasury Land Title Fund 11235 20751
State Treasury County Road Aid 395618979 437424796
Military State Defense Corps 15000000
Total Allocations3448376202 2844502114
BY REVENUE RETAINED BY AGENCIES
U S GRANTS DONATIONS AND OPERATING EARNINGS ETC
Agriculture 700534 314316
Banking 3597
ComptrollerGeneral 743500 355489
Education Dept 184580154 281711381
Entomology 1898856 1790158
Governor 39281
Highways 1239394517 627507970
Labor Employment Service 51307752 27625000
Labor Bureau Unemployment Comp 45680066 53728555
Labor Industrial Board 55139 2850031
STATE REVENUE RECEIPTS
DISTRIBUTION TO BUDGET ACCOUNTS
Grouped by General Appropriation by Allocation and by Retention
1941 1942
BY REVENUE RETAINED BY AGENCIES Continued
U S GRANTS DONATIONS AND OPERATING EARNINGS ETC Continued
Library 421640 43400
Military Dept 5000
Milk Control Board 40800 121800
Natural Resources Commissioner 36915
Natural Resources Forestry 16737288 14148142
Natural Resources Herty Foundation 1559000 1120590
Natural Resources Mines 11205 5535
Natural Resources Parks 2151934 346745
Natural Resources Wild Life 209798 116925
Prison and ParolePrison System 6883730 146740
Properties Commission 399992 1600008
Public Health 75834878 92277366
Public Health Tuberculosis San 4148177 749384
Public Safety 97725 18053451
Public Service 791250 1383500
Public Welfare Administration 26141972 32032351
Public Welfare Public Assistance 327704728 420992235
Public Welfare Institutions 26431318 11543181
Purchases Supervisor 113162
Revenue Administration 38146154 54510621
Revenue Fees retained by Outside Agents 96869952 102600691
Secretary of State 19709 15000
University System 506121334 495395670
Total by Revenue Retained 2640476248 2236580587
Total Distribution to Agencies7893085232 7170546305
SUMMARY OF SOURCE OF FUNDS
Revenue Receipts in current year7883549674 8125937396
Surplus consumed in current year
Undistributed Revenues end of year 10137481 965528572
Undistributed Revenues beginning of year 19673039 10137481
Total 789308523 7170546305
Includes State Revenue Collections Unfunded held by collecting unit for imbursement
into State Treasury funding accounts in next fiscal year 2769288 2531503132
STATE REVENUE RECEIPTS
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 zy 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 5843344407 as compared
with 5169740276 in 1941 4469413751 in 1940 2821869638 in 1935
2318767301 in 1933 and 3070246626 in 1931BUDGET FUNDS
RECEIPTS AND PAYMENTS
OP
83
SPENDING AGENCIES34
ALL STATE SPENDING UNITS
Consolidation
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund Appropriations
Budget Balancing Adjustments
Allocation Fund Appropriations
Budget Balancing Adjustments
Revenues Retained for Operations
Taxes Business License
Grants U S Government
Grants Counties
Donations
Rents on Investment Properties
Interest on Current Deposits
Earnings from Services
Transfers from Public Trust Funds
Total income receipts
NONINCOME
Public Trust Funds
2097930000 2097930000
293697218 8466396
3143719604 3312394802
304656598 467892688
97026352
1964136635
103677834
37520376
600062
3679
440280598
6404068
102600691
1533652987
112809349
19239794
558992
442403743
18103680
7889450452 7127127594
Grants from U S Government 37382633
Unemployment Compensation Tax 654583654
U S Treasury interest on Comp Tax Funds
Bond Debt
Gifts
Income
Transfers to Budget Funds
Investments
57688687
19000000
1725901
11870123
6404068
13405231
Total Public Trust Fund receipts 802060297
Private Trust accounts 123010392
Bond Debt 269300000
Loans 724554536
State Revenue Collections Unfunded 2769288
1170260244
76927407
5210740
15115734
18103680
11137314
1296755119
208077165
5200000
359087960
25315031
Total nonincome receipts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
1916155937 1894435275
State Revenue Collections Unfunded
822595196
2357381116
56167250
22409520
769042132
2719603629
8134540
19640232
Total cash balances
3258553082 3516420533
13064159471 12537983402W
35
ALL STATE SPENDING UNITS
Consolidation
PAYMENTS 1941 1942
EXPENSE
Personal Services 1289864474 1238033460
Travel 97693725 89699626
Supplies Materials 441213439 447279189
Communication 37764504 33496879
Heat Light Power Water 33718444 32985659
Publications 25476067 28240282
Repairs 32092663 34822846
Rents 18466012 18996231
Insurance 18939428 16388968
Indemnities 7718211 10990568
Interest 20864881 31144043
Pensions Benefits 619568334 827692710
Grants to Civil Divisions 2517757642 2155925555
Equipment 48554066 41504610
Miscellaneous 3988166 5813914
Total expense payments5213680056 5013014540
OUTLAYS
Lands Improvements
Personal Services 220014313 91471480
Travel 17652406 12998546
Supplies Materials 740395184 104168770
Communication 955447 556917
Heat Light Power Water 1029159 633525
Publications 669938 10886
Repairs 28782226 21827316
Rents 5322915 757019
Insurance 100697 83544
Indemnities 14100
Contracts 1263626115 1288018042
Miscellaneous 24378047 10049774
Equipment 359533779 111248640
Total outlay payments2662474326 1641824459
NONCOST
Public Trust Funds
Investments 59681870 14152171
Expense Objects of Trust 12594305 12646004
Bonds 4700000
Unemployment Compensation Benefits 367561609 439434427
Total public trust funds 439837784 470932602
Private Trust Funds 171043102 194120357
Bond Debt 338953670 342618962
Loans 721750000 370420015
Total noncost1671584556 1378091936
CASH BALANCES JUNE 30th
Budget Funds 769042132 892579710
Public Trust Funds 2719603629 3545426146
Private Trust Funds 8134540 22091348
State Revenue Collections Unfunded 19640232 44955263
Total cash balances3516420533 4505052467
13064159471 12537983402
Kk
87
DEPARTMENT OF
AGRICULTURE38
DEPARTMENT OF AGRICULTURE
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 5000000 5000000
Budget Balancing Adjustment 2886155 859832
Allocation Funds
Business License Tax 756114 870575
Earnings Protection Services 30991346 31913637
Earnings Development Services 8126540 11245279
Earnings Health Services 349305 379262
Budget Balancing Adjustment 6424658 6237113
Transfers Other Spending Units 23802 63596
Total income receipts 48738006 42248212
NONINCOME
State Revenue Collections Unfunded 700534 314316
CASH BALANCES JULY 1st
Budget Funds 14640491 616584
State Revenue Collections Unfunded 700534
64079031 43251014
PAYMENTS
EXPENSE
Personal Services 22196570 22683054
Travel 4678897 5473538
Supplies Materials 2689339 1470040
Communication 1107570 1888538
Heat Light Power Water 961172 1160742
Publications 1868054 2896250
Repairs 102470 648777
Rents 1298400 60000
Insurance 64780 77590
Indemnities Bangs Disease 4549486 4223335
Equipment 147422 1250141
Miscellaneous 33111 132959
Total expense payments 39697271 41964964
OUTLAYS
Lands Improvements 23064642 779308
CASH BALANCES JUNE 30th
Budget Funds 616584 120524
State Revenue Collections Unfunded 700534 386218
64079031 4325101439
DEPARTMENT OF AGRICULTURE
FINANCIAL CONDITION
REVENUE COLLECTIONS
The State Department of Agriculture ended the year June 30 1942 in
an excellent condition with a cash surplus of 68437 after providing for
a reserve to pay the minor amount of accounts payable of 52078
Total revenue collected by the Department of Agriculture from various
fees and other sources authorized by law amounted to 45467895 for the
year ended June 30 1942 This compares with 42167862 collected in
the previous year and 45227249 collected in the year ended June 30 1940
There has been some fluctuation in the items of collections which will be
discussed as follows
The Fish Dealers Licenses for the past year amounted to 897500 as
compared to the collections for the previous two years of 779500 and
932550 which indicates that this type of fee is about the average
The collections from Fertilizer Fees amounted to 24775881 this past
year as compared to 24885421 for the year ended June 30 1941 and
23672506 for the year ended June 30 1940
The Feed Fees collected by the Department for the year under review
amounted to 7831260 which compares to 7064419 for the 1941 year
and 6627623 for the 1940 year thus reflecting a very nice increase from
this source this past year
The Farmers Markets Fees realized from charges made at the various
markets amounted to 9882414 for the year under review and this amount
includes an 800000 item of advanced rent paid to April 30 1948 for
the rent of an ice house at the Atlanta Market the advanced rents being
paid in order to pay for the construction of the ice house Without con
sidering this item the earnings of the Farmers Markets amounted to
9082414 for the year just closed The amount of collections from this
source compares with 7420359 for the 1941 year and 11926996 for
the 1940 year
In connection with the Farmers Markets Fees it is suggested that in
view of the expanded market facilities that the Commissioner of Agri
culture make a survey of the charges made in the markets in view of the
reduction in fees received of about 2800000 from that collected in 1940
which however included the operation of a cafe at the old market the
new market cafe being operated on a lease basis40
All other items of revenue from Dairy Fees Egg Fees Insecticide Fees
and Powdered Milk Fees amounted to 2080840 for the year which com
pares favorably with the 2018163 collections for the 1941 year and the
2067574 collections for the 1940 year
DISPOSITION OF REVENUE FUNDS
Of the 45467895 revenue collections for the Agriculture Department
1373458 was transmitted to the State Treasury for the benefit of the
States General Fund under the provision of law whereby 3 of the collec
tions are to offset general governmental cost 38171640 the amount of
the budget approval for the operating expense of the Agriculture Depart
ment was placed to the credit of the Agriculture Departments account
6237113 was placed in the Special Emergency Fund and will be required
for operations of the Agriculture Department after July 1 The Execu
tive Order transferring these surplus funds is stated as follows That
surplus funds indicated for those agencies supported by regulatory fees
shall be made available to the respective agencies when needed in the
amount of such regulatory fees and in accordance with budget approval
In making the distribution to the Treasury the balance of the revenue
collections held in the State Departments account was reduced by 314316
in the year leaving only 386218 to be cleared through the Treasury
as of June 30 1942
FUNDS AVAILABLE FOR OPERATIONS
As above stated 38171640 of the revenue collections was in accordance
with budget approval placed to the credit of the Agriculture Department
for its operations for the period under review And in addition to this
amount there was an appropriation of 5000000 made to the Agriculture
Department from the States general fund for the specific purposes of
paying indemnities to owners of live stock which had to be killed under
the regulations of the Federal Government for the prevention of the
spread of Bangs Disease The budget for the year approved for this
purpose amounted to 4140168 the balance being transferred as surplus
funds to the Special Emergency Fund Thus the two items of appro
priation made a total of 42311808 available for the years operations
of the Department of Agriculture
DISPOSITION OF APPROPRIATED FUNDS
From the 42311808 available on appropriation 63596 was trans
ferred to the Supervisor of Purchases office to offset the pro rata cost
of the operations of this Department as provided by law 42744272 was
expended for the operations of the Department thus causing a decrease
in the cash balance of the Department of 496060 in the period41
OPERATING COST OF AGENCY
The expense of operating the Agency for the year ended June 30 1942
was 41964964 and the outlay expenditures amounted to 779308 for
the ice plant building and equipment at the Atlanta Farmers Market
The expense of operations of 41964964 compares with the 39697271
expended in the 1941 year and 43138362 expended in the 1940 year
The main differences of this past years operations over that of 1941
is an increase in Personal Services of 500000 an increase in Travel
Expense of 800000 a decrease in Supplies of 1200000 an increase in
Communication of 700000 an increase in Heat Light Power and Water
of 200000 an increase in Printing of 1000000 an increase in Repairs
of 540000 a decrease in Rents of 1200000 an increase in Equipment
Purchases of 1100000 a decrease in Bangs Disease Indemnities of
300000 and an increase of Miscellaneous of 100000
The main differences of this past years operations over that of the 1940
fiscal year is a decrease of 1600000 in Personal Services a decrease of
2600000 in Supplies an increase of 1100000 in Communication Service
a decrease of 100000 in Heat Light Power and Water an increase of
1100000 in Printing an increase of 600000 in Repairs a decrease of
2200000 in Rents an increase of 1200000 in Equipment Purchases
and an increase of 1300000 in indemnities paid for cattle in the eradica
tion of Bangs Disease
Analyzing the cost of the Agriculture Department by activities the
expenditures were as follows Commissioners office 2731548 Chemical
Laboratory 4102205 Fertilizer Division 3930173 Bureau of Markets
6569935 Pure Food Division 5500448 Pure Seed Laboratory 1341377
Veterinary Division 5479813 Indemnities for cattle killed in the eradica
tion of Bangs Disease 4511494 7797971 for operations of the State
Farmers Markets
Main points of increase in the operating cost of the Agriculture Depart
ment for the year just closed was caused by putting into effect the pure
seed law enacted in 1941 and this accounted for 1341317 of the additional
cost Another item of the increase was the increased cost of operating
the Market Bureau caused in the main by the Market Bulletin being pub
lished weekly instead of semimonthly as was practiced prior to January
1 1941
GENERAL
The Commissioner of Agriculture is bonded in the amount of 5000000
with the Western Indemnity Company the Cashier 2000000 with the
42
Western Indemnity Company the bookkeepers 1500000 each with the
Great American Indemnity Company
The records in the office were found in excellent condition and give every
indication that extreme care and caution is given to the financial opera
tions of this Agency and all payments appear to be within the legal limits
as provided by law
Appreciation is expressed to the Commissioner and his staff for the
cooperation rendered this office during the course of this examination
and throughout the period
43
DEPARTMENT OF AGRICULTURE
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
CASH ASSETS
Operating Account
Cash Balance 120524
Revenue Account
Cash Balance 386218 506742
LIABILITIES
CASH LIABILITIES
Accounts Payable 52087
RESERVE
Earnings not Funded 386218
438305
SURPLUS
For Operations 68437
50674245
DEPARTMENT OF
AUDITS46
DEPARTMENT OF AUDITS
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 8500000 8500000
Budget Balancing Adjustments 4112501 1300000
Transfers Other Spending Units 5912 6224
Total income receipts 4381587 7193776
CASH BALANCES JULY 1st
Budget Funds 4285250 1491450
8666837 8685226
PAYMENTS
EXPENSE
Personal Services 5781812 5044280
Travel 492580 531885
Supplies Materials 176436 286956
Communication 117192 99797
Publications 427325 388597
Repairs 15189 23559
Rents 1900
Insurance 5000 3750
Equipment 1260
Miscellaneous 12518 10665
Total expense payments 7031212 6389489
OUTLAYS
Equipment 144175 42295
CASH BALANCES JUNE 30th
Budget Funds 1491460 2253442
8666837 8685226
From Audit Report by Osborn Stribling Certified Public Accountants47
DEPARTMENT OF AUDITS
A statement of cash receipts and payments is submitted The cash
received from the Treasurer of the State of Georgia totaled 7200000
during the period under review The payments for the same period
amounted to 6438008
Cash on demand deposit was verified by direct communication with the
depositories and the bank balances were as follows
Fulton National Bank Atlanta Georgia 1223554
First National Bank Atlanta Georgia 1029888
2253442
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 Signed receipts were submitted
for our inspection to support payments for personal service to special
investigators
The following is a comparative statement of the operations for the
year ended June 30 1942 as compared with that at June 30 1941
Year Ended
Particulars 63042 63041
Personal Service 5044280 5781812
Travel Expenses 531885 492580
Supplies and Material 286956 176436
Communication 99797 117192
Printing and Binding 27312 168733
Repairs 23559 15189
Rent 1900
Bond Premiums 3750 5000
Equipment 1260
Miscellaneous 10665 12518
Outlay 42295 144175
Transfers to Supervisor of Purchases 6224 5912
6076723 6922707
Printing Annual Reports 361285 258592
6438008 7181299
Increase
Decrease
737532
39305
110520
17395
141421
8370
1900
1250
1260
1853
101880
312
845984
102693
743291
The cost of operating the Department exclusive of printing of the
annual report was reduced by 845984 for the year ended June 30 1942
as compared with the year ended June 30 1941 A portion of the decrease
is attributed to a reduction in expenditures for outlay but it is principally
due to a reduction in expenditures for personal service The staff main
tained however is comparable with the previous year with the exception48
of the fact that the present State Auditor was prior to his appointment
Chief Clerk and the duties of the Chief Clerk have been continued by the
State Auditor without increasing his staff
From the foregoing figures it is apparent that the Department has been
very efficiently managed for the period under review The books and
records were found to be kept efficiently and we appreciate the courtesies
extended to us during the course of our examination
HH
mm
V
49
DEPARTMENT OF
BANKING
50
DEPARTMENT OF BANKING
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Business License Tax 63875 47742
Earnings Protection Services 4656310 4378073
Budget Balancing Adjustment 905259 663155
Revenues Retained
Earnings Protection Services 3597
Transfers Other Spending Units 765 1519
Total Income Receipts 3817758 3761141
NONINCOME
Private Trust Account 5206 5337
CASH BALANCES JULY 1st
Budget Funds 421342 270396
Private Trust Funds 207000 212206
4451306 4249080
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
2634584
981161
45574
196889
26320
19721
32781
21674
10000
2640432
1007066
31810
168694
70131
3055
31760
11681
11875
Total Expense Payments 3968704 3976504
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
270396
212206
55033
217543
4451306 424908051
DEPARTMENT OF BANKING
SUMMARY
FINANCIAL CONDITION
This Agency ended the year June 30 1942 in an excellent financial con
dition with a cash surplus of 55033 and with funds due from the Special
Emergency Fund when needed in the amount of 1568414 There were
no accounts payable reported as outstanding
REVENUE COLLECTIONS
This Agency is supported by fees and assessments levied on the institu
tions coming under their jurisdiction as provided by the banking laws
For the year ended June 30 1942 the revenue collections of the Depart
ment amounted to 49167 from the tax on small loan companies 4381500
for fees collected from banks for examinations and 131500 collected from
small loan companies for examination fees and 530 was collected from
miscellaneous sales making the total revenue receipts of the Department
4562697 for the year
The amount of the collections for the year under review compares with
4575528 collected from the same sources for the 1941 year and 3798930
for the 1940 year
DISPOSITION OF REVENUE RECEIPTS
Of the 4562697 revenue collections 136882 was transferred to the
States general fund as a 3 levy for the benefit of the State to offset the
housing cost of the State Department of Banking 4425815 was trans
ferred to the State Treasury to the credit of the account of the State De
partment of Banking of which 3762660 was approved on budget for
expenditure and 663155 was transferred to the Special Emergency Fund
as provided by law with the following stipulation that surplus funds indi
cated for those agencies supported by regulatory fees shall be made avail
able to the respective agencies when needed in the amount of such
regulatory fees and in accordance with budget approval
FUNDS AVAILABLE FOR OPERATIONS
As stated above there was 3762660 approved on budget for the
operations of the State Department of Banks which together with the
270396 cash on hand at the beginning of the period made the total
funds available for the operations of the Banking Department for the
year 4033056
DISPOSITION OF OPERATING FUNDS
In the year under review 1519 was transferred to the Supervisor of
Purchases office to cover the pro rata share of purchasing cost as pro52
vided by law 3976504 was expended for the direct operating cost of the
Department and 55033 remained as cash on hand at the close of the
period thus fully accounting for the available funds to cover the operating
cost of the Department
The operating cost of 3976504 compares to the total expenditures of
3968704 for the 1941 year and 4250013 which included 7039 35 for
bank liquidation cost for the year 1940 The expenditures for the various
objects of cost remain almost the same as in the previous year there only
being a variance of 5848 upward in Personal Services of 25905 upward
in Travel Expense a change of 28195 downward in Communication
Services
From the reports of the Department there were 580 examinations made
in the year under review as compared with 601 for the previous year
PRIVATE TRUST FUNDS
There is held on deposit in a savings account in the name of the Banking
Department the amount of 217543 which included the 5337 interest
earned in the year This amount represents deposits accumulated from
liquidation of banks which have not been claimed
GENERAL
The Superintendent of Banks is bonded for 5000000 and the Assistant
Superintendent and Examiners are under 1000000 bond each
In making this examination of the Banking Department we have no
jurisdiction over the liquidating operations of closed banks but the
Superintendent of Banks and the Superior Courts of the State have
exclusive jurisdiction over these duties and the distribution of funds
realized in the liquidation of banks under court order
This Agency has been extremely cooperative during this examination
and throughout the year and we wish to express our appreciation to the
State Superintendent of Banks and the staff for their care and diligence
used in the operations of the State Department of Banking
EEsaiSftiS
namwawEDEPARTMENT OF BANKING
ANALYSIS OF EXAMINATION FEES
YEAR ENDED JUNE 30 1942
53
OPEN BANK EXAMINATIONS
54 Examinations at 2000
4 Examinations at
28 Examinations at
65 Examinations at
73 Examinations at
2500
3000
4000
5000
6000
7500
8500
10000
45 Examinations at
33 Examinations at
25 Examinations at
19 Examinations at
20 Examinations at 11000
8 Examinations at 12000
21 Examinations at 14000
8 Examinations at 15000
8 Examinations at 17000
12 Examinations at 19000
12 Examinations at 21000
4
2
5
3
1
1
4
2
2
2
2
1
2
466
Examinations at 25000
Examinations at 27500
Examinations at 30000
Examinations at 36000
Examination at 38000
Examination at 40000
Examinations at 42500
Examinations at 47500
Examinations at 50000
Examinations at 52500
Examinations at 55000
Examination at 57500
Examinations at 80000
108000
10000
84000
260000
365000
270000
247500
212500
190000
220000
96000
294000
120000
136000
228000
252000
100000
55000
150000
108000
38000
40000
170000
95000
100000
105000
110000
57500
160000
4381500

CREDIT UNION EXAMINATIONS
26 Examinations at 500
23 Examinations at 750
12 Examinations at 1000
17 Examinations at 1250
8 Examinations at 1500
28 Examinations at 2000
114
13000
17250
12000
21250
12000
56000
131500
55
CAPITOL SQUARE
IMPROVEMENT COMMITTEE56
CAPITOL SQUARE IMPROVEMENT COMMITTEE
RECEIPTS 1941 1942
INCOME PROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments 1800000
Transfers Other Spending Units 7461625 3698074
Total Income Receipts 7461625 5498074
CASH BALANCES JULY 1st
Budget Funds 4299150 3493247
11760775 8991321
PAYMENTS
EXPENSE
Personal Services 1923949
Supplies Materials 306580
Communication 5985
Heat Light Power Water 1907091
Insurance 8000
Repairs 148060
Rents 2925
Miscellaneous 3743
Building Cleaning Contract 2720500
Total Expense Payments
OUTLAYS
Buildings Improvements
Personal Services
Construction Contract
Equipment
CASH BALANCES JUNE 30th
Budget Funds
74750
1119318
46627
3493247
From Audit Report by Osborn Stribling Certified Public Accountants
2172703
252561
8400
1717388
98535
303233
750
2741900
7026833 7295470
2835
1693016
11760775 899132157
CAPITOL SQUARE IMPROVEMENT COMMITTEE
In accordance with agreement we have made an audit of the records of
The Capitol Square Improvement Committee of the State of Georgia for
the year ended June 30 1942 and submit herewith our report together
with the relative statements enumerated in the index on the preceding
page
Your original Committee was appointed for the purpose of supervising
the construction of a building on the land owned by the State of Georgia
across the street from the State Capitol Building on the south side of
Mitchell Street Atlanta Georgia The building has been completed and
the present Committee supervises the maintenance and operations of the
building The Committee is composed of
Dr M D Collins
Dr T F Abercrombie
Richard C Job
B S Miller
J M Forrester
B E Thrasher Jr SectyTreas
The bank account at June 30 1942 was reconciled and the bank balance
was verified by direct communication with the depository The balance
was as follows
First National Bank Atlanta Georgia1693016
A statement of Cash Receipts and Payments is submitted The follow
ing is a Condensed Statement of Receipts and Payments of the Maintenance
Account
Balance in First National BankJune 30 1941 3493247
Receipts
Rent3699996
TransferFrom Special Emergency Fund 1800000 5499996
8993243
Payments for Expenses7295470
Payments for Outlay 2835
Transfers to State Departments 1922 7300227
Balance in First National BankJune 30 1942 1693016

59
COMPTROLLER GENERAL60
COMPTROLLER GENERAL
RECEIPTS 1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 9000000 9000000
Budget Balancing Adjustment 4944713 4944348
Allocation Funds
Earnings Protection Services 585316 360433
Budget Balancing Adjustment 1142447 734567
Transfers Other Spending Units 2880
4045
Total Income Receipts 3495276 5146607
NONINCOME
State Revenue Collections Unfunded
743500
355489
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
3861359
419400
235925
1162900
8519535 6900921
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
5285463 4221235
1125948 484825
92117 45890
270867 258225
245751 306132
4664 4745
11264 12000
65523 49450
19113 30
Total Expense Payments 7120710 5382532
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
235925
1162900
1518389
8519535 6900921
M61
COMPTROLLER GENERAL
The Comptroller General as the exofficio Insurance Commissioner in
addition to Constitutional duties has the duty of State Fire Marshal of
regulating insurance underwriting and of a State collecting agency of
tax on Insurance Agents and Adjusters and as collecting agency for fees
for insurance regulations and for fire inspection
FINANCIAL CONDITION
This office ended the year June 30 1942 with no cash balance and no
accounts payable thereby expending exactly the amount approved on
budgets
REVENUE COLLECTIONS
This Department under provision of law collects Insurance Agents
Occupation tax which is fixed at 10000 for each state agent 5000 for
each adjuster and 1000 for each agent in each county This source of
revenue amounted to 11612500 for the year under review thus showing
a nice increase of 1027020 over the amount collected in the 1941 year
and an increase of 903180 over the 1940 year
Another item of revenue collected by the office of ComptrollerGeneral
is the insurance companys regulation fees the rates on which are 20000
for each fire insurance company 4000 for each marine insurance com
pany 4000 for each life health accident and casualty insurance com
pany 20100 for each Alabama life insurance company 2500 for each
assessment fire insurance company 4000 for each domestic fraternal
association and 2000 each for each foreign fraternal association This
source of revenue produced 5517900 for the year just closed Another
class of insurance regulatory fees is that placed on agents which is at the
rate of 300 each for licenses 1000 each for examination and 1000
each for nonresident agents and this produced 3144100 for the year
which makes a total collected from the regulatory fees of 8662000
This amount collected shows an increase over the past two years which
was 8511300 in the 1941 year and 8238700 in the 1940 year
The other source of revenue is the 110 of 1 gross premium tax
levied on fire insurance companies to carry on the work of the fire inspec
tion division During the period of this audit 1878822 was collected
from this source which compares with 585316 for the 1941 year and
2574305 for the 1940 year The total revenue collections of the office
of ComptrollerGeneral for the year was 22153322
DISPOSITION OF REVENUE
Of the 22153322 revenue collections in the period 21437400 was
transmitted to the State Treasury of Georgia for the benefit of the States
general fund 360433 was transferred to the State Treasury for credit62
to the fire inspection fund available for operations of the Department and
cash balance in the hands of the office of ComptrollerGeneral for imburse
ment to the State Treasury was increased during the period by 355489
FUNDS AVAILABLE FOR OPERATIONS
In addition to the 360433 which was available to the Department
from fire inspection fees as above outlined there was a general fund
appropriation for the operations of the Department of 9000000 making
the total appropriation for the period 9360433
This appropriation is considerably in excess of the needs for the
operations of the office as approved on budgets for the year thereby
creating a surplus in appropriations of 4209781 which amount was duly
transferred to the special surplus fund as provided by law leaving
5150652 net funds available from the years appropriation
In addition to the appropriation available there was 235925 cash in
the hands of the Department at the beginning of the year which made
the gross amount of funds available for expenditure 5386577
DISPOSITION OF OPERATING FUNDS
From the 5386577 funds available 4045 was transferred to the
Supervisor of Purchases Office to offset the pro rata cost of operating
that Department and 5382532 was expended for the operations of the
ComptrollerGenerals office thus completely accounting for all the funds
available for expenditure
A division of this cost by activity of the Department is shown to be
1696170 for the cost of the Office of ComptrollerGeneral 2271190
for the cost of insurance regulations and 1415172 for the cost of fire
inspection The amount expended reflects a reduction of 1738178 under
the amount expended for 1941 and 1401489 under the amount expended
for 1940 which is an excellent showing and it is hoped that the expendi
tures can always be kept below this figure
The itemization of the expenditures is Personal Services 4221235
Travel Expense 484825 Supplies 45890 Communication Service
258225 Printing 306132 Repairs 4745 Bonding 12000 Miscel
laneous 030 and Equipment Purchases 49450
Most of the 1738178 reduction in expense under that of previous
year is accounted for by 1064228 reduction in Personal Services
641123 reduction in Travel Expense the other item of expense being
reduced by 32827
GENERAL
The ComptrollerGenerals official bond was 2000000 with the Mary
land Casualty Company as surety The records were found in good order63
and accurate with all expenditures being within the limits of approved
budget and of State law
The ComptrollerGeneral is to be commended for his conscientious
efforts to reduce the cost of the Department We wish to express our
appreciation for the cooperation evidenced by the staff of the Comptroller
Generals office in this examination and throughout the year
si mmsM
65
DEPARTMENT OF
CONFEDERATE PENSIONS
66
DEPARTMENT OP CONFEDERATE PENSIONS
RECEIPTS 1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Sales Tax Cigars and Cigarettes 57077360 60340931
Transfers Other Spending Units 102 198
Total Income Receipts 57077258 60340733
CASH BALANCES JULY 1st
Budget Funds
20251720
6556361
77328978 66897094
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Rents
Insurance
Pensions
Soldiers
Widows M prior 1881
Widows M 18811920
Soldiers at Soldiers Home
Equipment
Miscellaneous refund
1138400 1085600
4915 2653
13992 15234
43562 49505
9900
1000 1000
3985000 2725000
25794000 20403000
39741000 36996000
40000 31000
848 10826
30
Total Expense Payments
70772617 613197
CASH BALANCES June 30th
Budget Funds
6556361
5577308
77328978 66897094
H67
DEPARTMENT OF CONFEDERATE PENSIONS AND RECORDS
FINANCIAL CONDITION
This Agency ended the year June 30 1942 in an excellent financial con
dition showing a surplus of 886306 after having provided a reserve of
4699000 to cover the pension payments to July 1 1942
Included in the assets of this Department is 120000 for Fulton County
pension checks payable to Miss Mary M Terrell upon which the endorse
ment is forged This item was reported in the last Audit and same was
turned over to the Department of Law for collection The 135000 shown
in the last report which has been due from Cherokee County because of
forged endorsement has been repaid the State
AVAILABLE FUNDS
The support of this Department is provided for from the Cigar and
Cigarette Tax Funds which are levied with the provision that so much
of the funds as are necessary for the payment of pensions is appro
priated for that purpose and the remaining amount of the tax being part
of the States general fund
For the year ended June 30 1942 there was 60340931 of the Cigar
and Cigarette Tax set aside for the purpose of operating this Agency and
the payment of the Confederate pensions
This amount of the appropriation together with the 6556361 cash
on hand at the beginning of the period made the total available to the
Department to be accounted for 66897292
DISPOSITION OF AVAILABLE FUNDS
Of the amount available for expenditure 198 was transferred to the
Supervisor of Purchases Office for the purpose of offsetting the pro rata
cost of operating this office 785218 was expended for administration
cost of the Department of which 706000 was for Personal Services
49505 was for Communication and 29713 was for all other items of
expense
The amount of expenditures for operations of the office is approximately
the same amount as has been expended in the past several years
In addition to the expense of the office there was 379600 paid to the
various ordinaries of the State as provided by law which is paid on a basis
of 200 per year per pensioner
Net pension payments for the year under review amounted to 60155000
which compares with 69560000 for the year 1941 and 81692200 for
the year 1940
At the closing date of this report there were 42 Confederate soldiersreceiving 5000 monthly as provided by law 4 Confederate soldiers at the
Confederate Soldiers Home receiving 500 monthly and 1503 Confederate
soldiers widows drawing the 3000 per month
In the past year there has been a decrease of 14 Confederate soldiers
and a decrease of 206 in the number of widows
GENERAL
All expenditures were found to be within the limitation fixed by law
for expenditures of State funds
Miss Lillian Henderson Director is bonded in the amount of 1000000
which is written by the United States Casualty Company
The records of this Department were found in good condition however
the pension payment vouchers which were received from the counties of
Dade Forsyth Jasper Lumpkin Taliaferro Telfair and Worth are un
satisfactory because payrolls are signed by unwitnessed marks or in a
handwriting obviously not that of an aged person but without any indi
cation of the name of the agent The remaining 150 counties have ex
cellent vouchers which is a decided improvement over the condition found
in previous years Stewart County has not up to the closing of this exami
nation filed vouchers for May and June payments for verification
We wish to express our appreciation to the Staff of this office for their
cooperation and commend them for their efforts in complying with the
financial restrictions required69
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
IN FISCAL YEAR ENDED JUNE 30 1942
AND NUMBER LIVING JUNE 1 1942
County
Appling
Atkinson
Bacon
Baker
Totals
No Amount
8
1
1
4
Baldwin 15
Banks 8
Barrow 8
Bartow 11
Ben Hill 7
Berrien 5
Bibb 47
Bleckley 3
Brantley 2
Brooks 11
Bryan 2
Bulloch 9
Burke 8
Butts
Calhoun
Camden
12
5
4
Candler 4
Carroll
Catoosa
Charlton
Chatham
Chattahoochee
Chattooga
Cherokee
24
2
0
30
1
9
20
Clarke 16
3
4
2
29
4
10
4
6
Coweta 23
Crawford 5
Crisp 4
Dade 4
Dawson 10
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
Columbia
Cook
3480
630
360
1440
5400
3540
3240
4920
2850
1800
18840
960
720
4170
720
3390
3510
4950
1800
1710
1680
9420
1410
0
13170
600
3540
6180
6090
1080
1740
720
10740
1680
3960
1440
2160
8430
1800
1740
1440
3600
Soldiers
50 Monthly
No Amount
1 600
300
1200
600
1200
600
600
900
450
450
150
Widows Married Prior to
1881 1920
30 Monthly 30 Monthly
No Amount No Amount
3
5
1
1
3
2
2
20
1
1
2
2
3
3
3
2
2
1170
270
1800
600
360
1260
810
720
8040
150
360
810
720
1080
1710
1560
720
720
3120
600
4
1
1
4
10
7
7
6
4
3
25
2
1
9
6
5
8
3
2
3
15
1
1710
360
360
1440
3600
2640
2880
2460
1440
1080
9600
810
360
3360
2310
1800
2790
1080
990
1080
5400
360
15 6420 15 6300
1 360 240
5 1800 4 1740
5 660 15 5520
5 1830 11 4110
1 360 2 720
2 720 2 1020
2 720
9 3390 20 7350
1 600 3 1080
4 1470 6 2490
3 1080 1 360
3 1080 3 1080
10 3600 13 4830
1 360 4 1440
2 930 2 810
4 1440
5 1800 5 1800
1350 deducted for prior years payments refunded70
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
IN FISCAL YEAR ENDED JUNE 30 1942
AND NUMBER LIVING JUNE 1 1942
County
Totals
No Amount
Decatur 14
DeKalb 31
Dodge 14
Dooly 5
Dougherty 11
Douglas 7
Early 4
Echols 1
Effingham 3
13
6
2
1
Elbert
Emanuel
Evans
Fannin
Fayette 6
Floyd 22
Forsyth 13
Franklin 16
Fulton190
Gilmer 11
Glascock 3
Glynn 8
Gordon
Grady
Greene
Gwinnett
16
13
18
17
Habersham 14
Hall
Hancock
Haralson
Harris
Hart
Heard
Henry
21
5
Houston 9
Irwin 4
Jackson 16
Jasper 8
Jeff Davis 2
Jefferson 10
Jenkins 4
Johnson 7
Jones 7
Lamar 8
Lanier 0
5370
12480
5490
2010
4620
2490
1440
360
1170
4880
2160
720
450
2430
8970
6060
6000
73740
4260
1080
3150
6290
4680
6480
6870
5720
7920
2130
3060
2520
3510
360
3120
3360
1890
6240
3180
720
3870
1440
2520
3060
3120
0
Soldiers
50 Monthly
No Amount
1 600
200
600
3000
600
3300
500
350
600
600
Widows Married Prior to
1881 1920
30 Monthly 30 Monthly
No Amount No Amount
600
600
3
6
2
3
70
5
4
4
4
7
5
2
5
2
1
2
3
1770
4170
1080
570
1410
720
360
720
720
1080
2820
720
1080
28200
2100
1710
1440
1440
2520
2190
930
2160
1050
360
720
1260
2160
720
1530
2850
1080
720
1800
360
1020
720
10
21
11
4
8
5
4
3
11
4
2
1
3
15
6
12
115
6
3
4
12
9
11
12
12
16
3
7
5
6
1
1
7
1
3600
7710
4410
1440
3210
1770
1440
1170
3960
1440
720
450
1350
5550
2340
4320
42240
2160
1080
1440
4350
3240
3960
4680
4440
5760
1080
2700
1800
2250
360
360
2640
360
2790
2100
2070
1080
2520
1440
1800 71
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
IN FISCAL YEAR ENDED JUNE 30 1942
AND NUMBER LIVING JUNE 1 1942
Widows Married Prior to
Soldiers 1881 1920
Totals 50 Monthly 30 Monthly 30 Monthly
County No Amount No Amount No Amount No Amount
Laurens 16 6210 4 1650 12 4560
Lee 5 1800 1 360 4 1440
Liberty 0 300 0 300
6 2160 720 3 1440
Long 1 360 1 360
Lowndes 13 4740 8 2880 5 1860
Lumpkin 5 2100 1 360 4 1740
Macon 6 2160 1 360 5 1800
Madison 7 2520 2 720 5 1800
Marion 3 1500 1 570 2 930
McDuffie 9 3270 360 4 1470 5 1800
Mclntosh 1 1 360
Meriwether 14 5250 4 1650 10 3600
Miller 7 2520 2 720 5 1800
Mitchell 12 4590 1 630 11 3960
Monroe 7 2850 1 600 3 1080 3 1170
Montgomery 4 1650 2 720 2 930
Morgan 9 3510 2 720 7 2790
Murray 13 5030 0 350 6 2160 7 2520
Muscogee 26 9660 6 2280 20 7380
Newton 11 4230 1 600 2 750 8 2880
Oconee 5 2160 1 600 1 360 3 1200
Oglethorpe 15 5830 0 250 8 3060 7 2520
Paulding Peach 7 2520 4 1440 3 1080
7 2520 2 720 5 1800
Pickens 5 1860 1 420 4 1440
5 2040 1 600 4 1440
Pike 7 2760 1 600 2 720 4 1440
Polk 6 2160 2 720 4 1440
Pulaski 6 2160 3 1080 3 1080
Putnam 3 1770 2 720 1 1050
Quitman 4 1440 4 1440
Rabun 7 2790 1 600 6 2190
Randolph Richmond 5 2400 1 780 4 1620
33 12510 10 4140 23 8370
Rockdale 9 3240 3 1080 6 2160
Schley 1 360 1 360
4 1110 1 30 8 1080
5 1800 3 720 8 1080
Spalding 14 5340 5 2100 9 3240
Stephens 14 6360 1 600 7 2910 6 2850
Stewart 6 2670 2 1020 4 1650
Sumter 17 6360 8 2910 9 3450
Talbot 5 1800 3 1080 2 720
72
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
IN FISCAL YEAR ENDED JUNE 30 1942
AND NUMBER LIVING JUNE 1 1942
County
Widows Married Prior to
Soldiers 1881 1920
Totals 50 Monthly 30 Monthly 30 Monthly
No Amount No Amount No Amount No Amount
Taliaferro 0
Tattnall 1
Taylor 6
Telfair 4
Terrell 3
Thomas 19
Tift 9
Toombs 7
Towns 5
Treutlen 4
Troup 12
Turner 3
Twiggs 7
Union 6
Upson 13
Walker 5
Walton 14
Ware 10
Warren 3
Washington 15
Wayne 5
Webster 2
Wheeler 5
White 7
Whitfield 11
Wilcox 4
Wilkes 8
Wilkinson 6
Worth 5
Soldiers Home 5 monthly 4
840
450
2460
1740
1080
7140
3240
3000
2070
1680
4590
1080
2520
2400
4990
2160
5460
3600
1320
5580
1980
720
1800
2760
3960
1440
3570
2160
2280
310
600
2 1200
600
250
150
600
1050
310
3
2
3
8
2
2
3
6
2
5
2
6
2
7
2
4
3
1
1
2
2
2
1
0
360
1200
720
1080
2880
720
720
1350
2430
720
1800
960
2220
930
2940
720
1590
1260
360
360
720
720
720
360
480
0
1
3
2
10
7
3
2
3
6
1
2
4
7
3
7
8
3
11
2
2
4
5
9
2
5
5
5
480
450
1260
1020
3660
2520
1080
720
1080
2160
360
720
1440
2520
1230
2520
2880
1320
3840
720
720
1440
1800
3240
720
1800
1800
1800
Total on Rolls June 1 19421545
Total Pension Payments in
fiscal year 1942 601550
42
516 987
27560 204030 36996073
DEPARTMENT OF CONFEDERATE PENSIONS AND RECORDS
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
Cash in Bank and in State Treasury 5577306
Accounts Receivable
For Pension Refunds Received in July 1942 8000
For Claim on Bank for Fulton Pensions Paid
on forged Endorsement120000
Less Reserve because long overdue 120000
5585306
LIABILITIES RESERVES SURPLUS
LIABILITIES
None
RESERVES
For Pension Payment due July 1 1942 4699000
SURPLUS
For Payment of Pensions884800
For Department Administration 1506 886306
5585306

75
CONTRACTORS
LICENSING BOARD76
CONTRACTORS LICENSING BOARD
RECEIPTS
1941
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Business License Tax Contractors
Budget Balancing Adjustments
Total Income Receipts
100000
1884430
1784430
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
1784430
PAYMENTS
None
Abolished by Act Approved February 5 1941n
77
DEPARTMENT OF
EDUCATION

78
DEPARTMENT OF EDUCATION
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 963700000 963700000
Budget Balancing Adjustment 28630073
Allocation Funds
Sales Tax Gasoline 405833194 421049480
Sales Tax Kerosene 27172170 31959178
Sales Tax Beer 123955632 178398721
Sales Tax Wine 34057470 45684476
Business License Tax Beer 6369534 6257025
Business License Tax Wine 2278871 2049562
Fines Forfeits 82589
Budget Balancing Adjustments 438232484 98458442
Revenues Retained
Grants from U S Government
Vocational Education 60544543 60401371
Vocational Defense Training 117584654 211208613
Vocational Rehabilitation 4825337 8688481
Donations 1592123 13944o9
Earnings Educational Services 33497 185 07
Transfers Other Spending Units 19492392 31281882
Total Income Receipts2195399779 1801069499
CASH BALANCES JULY 1st
Budget Funds 90974905 61334603
2286374684 1862404102
PAYMENTS
EXPENSE
Personal Services 19753730 22594545
Travel 3798741 5141973
Supplies Materials 804905 12 529 47
Communications 969604 11 13134
Publications 374808 337814
Repairs 1329361
Rents
1499336
3700 34000
8000
Insurance 45 00
Grants to Civil Divisions 2041924964 1668427722
505620
11869740
Equipment 73142
Miscellaneous Voc Rehab Trainees 6046155
Total Expense Payments2075183610 1712784831
OUTLAYS
Equipment Text and Library Books 149856471 667 827 00
CASH BALANCES JUNE 30th
Budget Funds 61334603 82836571
2286374684 1862404102
IHHMHBn79
DEPARTMENT OF EDUCATION
FINANCIAL CONDITION
The State Department of Education ended the year June 30 1942 with a
surplus of 14568002 after providing a reserve for payment of all text
book purchase orders outstanding and a minor amount of accounts payable
This is a healthy condition for the State Department of Education and
efforts should be made at all times to continue a balanced budget
AVAILABLE FUNDS
The total funds available for the operations of the public school system
for the year ended June 30 1942 were 1832351381 of which 15506
40000 was available from State sources 280298465 from the United
States Government and 1412916 from gifts and earnings of the State
Department of Education
The sources of the State funds of 1550640000 were 31959178 from
Kerosene Tax 421049480 from Gasoline Tax 184655746 from Beer
Tax 47734038 from Wine Tax the remainder of 865241558 being
from the General Income of the State derived from Property Taxes Insur
ance Taxes Income Taxes Liquor Taxes etc
The 280298465 income of the State Department of Education from
the United States Government was 60401371 for regular Vocational
work of the State Department of Education 8688481 was the regular
Vocational Rehabilitation Fund and 211208613 was Vocational Funds
for training of defense workers
COMPARISON OF AVAILABLE FUNDS
During the year under review the total funds allotted to common schools
amounted to 1550640000 as compared with 1638157203 for the
previous year exclusive of the 392154814 that was paid on back teachers
salaries thus reflecting a reduction in the current funds available for
operating cost of 87517203
The 280298465 received in Federal funds reflected an increase of
97343931 over the 182954534 received in previous year
The amount received from gifts and earnings decreased by the amount
of 212704 this past year as compared with previous year
DISPOSITION OF AVAILABLE FUNDS
The 1832351381 income is as follows 31255809 was transferred to
the various units of the University System of Georgia 26073 was trans
ferred to the Supervisor of Purchases Office to coverthe pro rata part
of the cost of the operations of the Supervisor of Purchases Office

Jtti81
1779567531 was expended by the State Education Department for all
purposes and cash balance remaining on hand at the end of the period was
increased by 21501968 over that of the previous period
Of the 31255809 transferred to branches of the University System
6123817 was transferred from the Federal Vocational Educational Funds
6223916 from State Vocational Funds and 18908076 from Federal
Defense Training Fund
As to the expense of operating the various administrative activities of
the State Department of Education 9366511 was expended for general
operations of the Education Department 3662959 was expended for
administration of the textbook division 949878 was expended for ad
ministration of Federal Vocational Education Funds 2526848 was ex
pended for the administration of the State Vocational Educational Fund
6365146 was expended for the administration of the Federal Defense
Training Funds 2086453 for the administration of the Federal Voca
tional Rehabilitation Funds 3930608 for the administration of the State
Vocational Rehabilitation Funds 10705 for the administration of the
Certificate Fund 112327 for the administration of the Contribution
Fund and 641781 for the administration of the General Education
Board Fund making the total administrative cost of all divisions of the
State Department of Education 29653216 for the period under review
The expenditures for administration this past year as compared with
previous year show an increase of 4296022 which was caused by an
increase of 4195094 in the administration of the expanded Federal De
fense Training Program financed entirely by the Federal Government an
increase in administration of the Vocational Rehabilitation Division of
2446540 which is financed in part by the State and Federal Government
and in increase of 586874 in the administrative cost of the Textbook
Division attributed to the necessity of placing two additional repre
sentatives in the field to place in the hands of the County School Super
intendents a large quantity of books which were purchased in 1940 and
left on the hands of the State School Department The General Adminis
trative Fund of the State Department of Education shows a reduction of
1896661 under the amount expended in the previous year the Vocational
Education Administrative Fund shows a reduction of 724626 and all
other funds for administrative purposes show a reduction of 311199
The benefits paid to the County and City Systems amounted to
1749914315 for the year ended June 30 1942 as compared to the
1768101763 for the previous year exclusive of the funds paid to counties
for back teachers salaries
The amount of funds expended for the various activities this past year
was 946677768 grants to counties and cities for teachers salaries
93575973 for county administration and supervision 377070012 for
school equalization fund 69043003 for textbooks library books publi
82
cations forms and supplies and textbook repairs 79355538 for voca
tional aid to counties and cities 171748431 in Federal Defense Training
Funds to the county and city systems 11866340 for tuition supplies and
artificial appliances for Vocational Rehabilitation work and 577250 for
Jeanes Fund negro supervisors
There was an overall decrease of 18187448 in the funds for aid to
the county and city systems of which there was a decrease of 82154815
in the textbook purchases a decrease of 48217389 in the funds granted
to the counties for teachers salaries administration and equalization fund
with the increases offsetting of 103244882 in the increase in the Federal
Defense Training Funds from 3056389 increase in Vocational Education
Funds 5853485 increase in funds expended for Vocational Rehabilitation
Trainees and 30000 increase in the Jeanes Negro Supervisor Funds
GENERAL
The Superintendent of Schools and Assistant Superintendent have on
file surety bonds of 1000000 each as required by law
The financial records of this Department are accurate and complete and
give full information as to the expenditure of the funds by the Depart
ment The receipts and disbursements were accounted for and all expen
ditures were within the limitation of approved budgets and of the State law
Appreciation is expressed to the members of the Board of Education
and the officials of the Department of Education for the wholehearted
cooperation extended this office during the period of this audit and
throughout the year and it is sincerely hoped that the State Department
of Education will in the future be maintained on the financial basis that
is now existing and that there will be no occasion for the creation of any
debts because of the nonpayment of school costs
DEPARTMENT OF EDUCATION
TEXT AND LIBRARY BOOK PURCHASES
YEAR ENDED JUNE 30 1942
83
Vendor
Allyn Bacon
American Book Co
American National Red Cross
Americana Corp
BobbsMerrill Co
Cadmus Books
Textbooks Libraries
Compton P E Co1
Encyclopedia Britannica
Farrar Rinehart Inc
Ga School Book Depository
Ginn Company
Grolier Society
Heath D C Co
Houghton Mifflin Co
Interstate Co
Junior Literary Guild
Longmans Green Co Inc
Lyons and Carnahan
MacMillan Co
McCormickMathers Co
McGregor Co
Prather Pub Co
Quarrie Corp
Rand McNally Co
Scribners Charles Sons
Scott Foresman Co
Southern Music Service
Smith Durrell Inc
Tyler Co
Wilson H W Co
Yale University Press
All Other
Distribution Expense
f 3582887 70598
6664279 364086
276666
1763859
103892
187024
658350
590037
117774
19422896 7124658
1045108 120122
691940
5978031 77887
870702 1553497
115940
1169289
175989
2901378 60304
362835 1969211
418251
473927
391169
705500
623920
2361008 1241563
6384725 36119
496305
100000
280132
135290
200382
63258 434628
127793
Less Local Contributions
51843363 20649846
5940630
1470921684
DEPARTMENT OP EDUCATION
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
CASH IN BANK AND IN STATE TREASURY
Federal Funds
State Funds
56073304
26763267
82836571
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
148220
RESERVES
Textbook Purchase Orders Outstanding 10872579
Allotment Adjustments County and City Systems 1116247
All Federal Funds 56073304
General Education Board Fund 48219
Jeanes Fund 10000 68120349
SURPLUS
Unencumbered Unrestricted Funds Available for
1943 operations
14568002
82836571
BBBBBBBBBBI
JBtSS
86
DEPARTMENT OP EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS
YEAR ENDED JUNE 30 1942
Teachers
Line Total Salaries
1 Appling 12155315 6505000
2 Baxley 1129745 831750
3 Atkinson 6118976 3127500
4 Bacon 6071686 3186925
5 Baker 5378565 2637000
6 Baldwin 8012590 5076750
7 Banks 7948585 4151000
8 Barrow 6887277 3409625
9 Winder 1230900 995750
10 Bartow 12113352 6910000
11 Cartersville 1597750 1529500
12 Ben Hill 5729662 3093000
13 Fitzgerald 2711151 1991500
14 Berrien 10988300 5933575
15 Bibb 29923076 14705600
16 Bleckley 4989503 2636250
17 Cochran 877550 720250
18 Brantley 6320583 3185750
19 Brooks 11225261 6179725
20 Quitman 2113845 1347750
21 Bryan 4550138 2799250
22 Bulloch 19419043 10445000
23 Burke 12771341 7844251
24 Butts 3024200 2037250
25 Jackson 1060528 576300
26 Calhoun 5920794 3670489
27 Camden 3825307 2475563
28 Candler 6753223 3521250
29 Carroll 17268834 8789300
30 Carrollton 1697236 1629563
31 Catoosa 6665288 3537500
32 Charlton 3782179 2259313
33 Chatham 43688568 19996650
34 Chattahoochee 3275807 990375
35 Chattooga 10507330 5332000
36 Trion 1642275 1508500
37 Cherokee 10493165 6523250
38 Canton 1100541 913500
39 Clarke 4120026 2407875
40 Athens 8414072 4603500
41 Clay 4485819 2364000
42 Clayton 7123641 3902125
43 Clinch 5216880 2570500
44 Cobb 17763418 9771575
45 Marietta 2879439 2294250
46 Coffee 11903205 6130438
47 Douglas 1875475 1596000
187
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAK ENDED JUNE 30 1942
State Funds Federal Funds
Administration Equalization Vocational Vocational Defense
Supervision Fund Education Education Training Line
1626037 3311717 76023 200890 435648 1
184200 113795 2
632003 1896600 139750 149540 173583 3
528611 2052217 40046 97725 166162 4
469901 1758200 36000 278000 199464 5
60000 2241131 82274 285941 266494 6
941872 2299800 84125 224875 246913 7
710740 2154769 92875 221875 297393 8
151900 37000 46250 9
408041 3591817 26500 201000 68250 975994 10 11
564404 1792450 38500 153000 88308 12
428100 28090 233222 30239 13
1074706 3536750 73000 305180 65089 14
60000 1656000 543611 979719 11978146 15
433252 1679800 157300 23500 65625 151076 16 17
417219 2024200 43250 194755 455409 18
1116311 2971192 146750 603765 207518 19
64300 54750 232468 414577 20
172088 1405500 34700 138600 21
1813568 4858333 227223 961270 1113649 22
337683 3223833 173067 619060 573447 23
60000 926950 24
132200 352028 25
346799 1636500 76500 158750 31756 26
129591 1172050 48103 27
646552 1872867 48750 253392 410412 28
1555368 4775683 25875 743750 1378858 29
23011 44662 30
737267 2046800 23500 90500 229721 31
60000 1314100 36000 112766 32
99998 1900000 974833 1294303 19422784 33
86827 1275650 23500 99615 799840 34
1065330 2924383 117250 464170 604197 35
127400 2125 4250 36
1033420 2728133 18000 22500 167862 37
102291 84750 38
60000 1220700 73081 136000 222370 39
242030 425798 3142744 40
403203 1421117 86000 172833 38666 41
470510 2167333 52500 258314 272859 42
179632 2137116 46000 106674 176958 43
203192 4904050 167285 406849 2310467 44
102700 83373 125368 273748 45
1260182 3438750 164010 261860 647965 46
212000 1940 65535 47
88
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1942
Line 1 Colquitt
2 Doerun
3 Moultrie
4 Columbia
5 Cook
6 Coweta
7 Newnan
8 Crawford
9 Crisp
10 Cordele
11 Dade
12 Dawson
13 Decatur
14 DeKalb
15 Decatur
16 Dodge
17 Eastman
18 Dooly
19 Vienna
20 Dougherty
21 Albany
22 Douglas
23 Early
24 Echols
25 Effingham
26 Elbert
27 Elberton
28 Emanuel Evans
29
30 Fannin
31 Fayette
32 Floyd
33 Rome
34 Forsyth
35 Franklin
36 Fulton
37 Atlanta
38 Gilmer
39 Glascock
40 Glynn
41 Gordon
42 Calhoun Grady Greene Greensboro Gwinnett
43 44
45
46
Total
16487033
539999
4880666
5273735
7509589
11079877
2459171
3777882
6390327
2875450
3321499
4610183
17266386
19635164
3768000
12922264
2053344
9941338
970090
3788199
6353063
7146121
11772559
2684907
6014248
11121170
2254734
17971622
5864173
11080730
6191058
17505754
5680750
7722057
13208658
46419431
67952017
6112703
4317422
7551227
10142799
1082745
13285325
8962032
664000
17768267
Teachers
Salaries
9408075
260500
2411100
2982850
4215250
7209500
1860475
2044000
3435000
2469500
2136375
1962175
9334375
12889000
3735000
6726475
1108937
5651125
552750
3211000
3785500
3770725
6600500
1093125
3641750
5466250
1806000
9463125
2792750
5741000
3207075
9175000
5680750
4074000
6247000
31995500
52797000
3437750
1936000
5830250
5411375
814750
7358375
4339500
614000
8511625
kHnBli
BHBBBBHHI89
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1942
State Funds Federal Funds
Administration Equalization Vocational Vocational Defense
Supervision Fund Education Education Training Line
1930123 4738550 28500 134250 247535 1
28500 23500 67500 159999 2
304600 137468 787584 1239914 3
79289 1589700 132500 312823 176573 4
551085 2470000 38500 182750 52004 5
296483 3338100 57754 124758 53282 6
93582 218909 286205 7
223535 1267200 44500 108500 90147 8
471904 1691667 115500 245375 430881 9
303200 32250 70500 10
76799 1070850 14975 22500 11
580861 1631650 37250 111750 286497 12
893761 4803000 348256 795367 1091627 13
119997 4984137 147500 625054 869476 14
250 32750 15
1280459 3758526 124000 489585 543219 16
113300 85970 182935 562202 17
838409 2755600 84500 212500 399204 18
120150 65500 161840 69850 19
79999 497200 20
149250 191042 488259 1739012 21
655310 2329250 62500 148340 179996 22
842168 3219119 211625 597930 301217 23
73275 1106500 23500 67500 321007 24
60000 1800925 63000 278165 170408 25
929683 2666233 254475 690090 1114439 26
82400 41499 72242 252593 27
1691476 4806517 351921 899429 759154 28
664717 1776383 83986 197143 349194 29
1381970 2815783 52000 397000 692977 30
713728 1884433 18000 156500 211322 31
99998 4296250 548873 262016 3123617 32 33 34
1089904 2360400 34000 92500 71253
1243758 3408400 180750 697270 1431418 35
79999 551400 305378 1222983 12264171 36
946118 2003556 12205354 37
632419 1834367 26500 114000 67667 38
530741 1700650 23500 72500 54031 39
60000 4000 67953 383099 1205925 40
786729 3204234 89657 404173 246631 41
235700 12500 19795 42
1457892 3687875 52000 587410 141773 43
842997 2114617 50000 141750 487762 1035406 44 45
1399110 4822550 279583 984767 1770632 46
90
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1942
Teachers
Total Salaries
Buford 2312805 1128125
Lawrenceville 988299 729500
Habersham 14372342 7256000
Hall 14975499 8887500
Gainesville 2659360 2395000
Hancock 6675671 3737325
Haralson 7426793 4430250
Tallapoosa 1125160 686475
Harris 6632849 4021500
Hart 15316973 6345500
Heard 8272694 3850950
Henry 8645748 5042250
Houston 5370041 3340562
Irwin 7982530 4291000
Ocilla 1120300 600650
Jackson 10347548 5581250
Commerce 1896833 1244000
Jasper 4855046 2968375
Jeff Davis 6151183 3372625
Jefferson 10997509 6400500
Jenkins 7881591 4060025
Johnson 8643166 4332312
Jones 5494555 2992750
Lamar 3321902 2170500
Barnesville 1335175 966250
Lanier 4380510 2157500
Laurens 16549369 9548275
Dublin 2093913 1798250
Lee 3531407 2229125
Liberty 4882676 2515000
Lincoln 4500634 2353875
Long 2759184 1414625
Lowndes 12284545 6572375
Valdosta 4177650 3815000
Lumpkin 4001848 2190750
Macon 7033955 4115500
Madison 10446254 5173450
Marion 4113253 2118750
Buena Vista 374712 203563
McDuffie 5723021 3218875
Mclntosh 3457395 1939750
Meriwether 11598335 6985000
Miller 6912905 3826750
Mitchell 12637122 7256000
Pelham 982250 772500
Monroe 6239905 3745250
MMBBjIH
MMn91
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1942
State Funds Federal Funds
Administratioi t Equalization Vocational Vocational Defense
Supervision Fund Education Education Training Line
117800 15255 18895 1032730 1
112300 50208 96291 2
60000 3840750 160092 549659 2505841 3
594701 4395100 91381 195507 811310 4
83255 181105 5
466076 1940567 80375 218500 232828 6
504453 2236225 73750 182115 7
321600 44585 72500 8
60000 1488750 91000 347150 624449 9
1487506 3742126 241291 1458601 2041949 10
1005150 2540100 95750 259060 521684 11
445952 2647200 71562 144563 294221 12
79999 1354200 84250 112000 399030 13
900338 2498717 42000 114500 135975 14
220400 119000 180250 15
1169218 2818400 91385 253732 433563 16
269550 91026 117682 174575 17
149861 1463050 109991 138839 24930 18
520208 2116350 18000 124000 19
1011802 2759858 164888 457635 202826 20
630645 2053625 156750 346260 634286 21
942108 3009067 75225 216532 67922 22
308368 1945833 87550 97847 62207 23
168702 982700 24
252300 27900 31650 57075 25
507672 1509558 34750 94742 76288 26
1456357 4361333 246187 594388 342829 27
142800 43875 99625 9363 28
60000 904600 37790 192721 107171 29
177477 1283770 153750 17000 735679 30
462129 1428917 37500 102000 116213 31
141046 1152867 28146 22500 32
1033093 3411800 224250 521470 521557 33
340300 10350 12000 34
420852 1097200 46500 90000 156546 35
160934 2093130 90250 292000 282141 36
1163484 2973250 184400 387457 564213 37
350653 1427600 50500 165750 38
22500 148649 39
366262 1619100 120202 266016 132566 40
90492 1201700 41755 136402 47296 41
670336 3361150 110195 239347 232307 42
675687 2133300 58416 111250 107502 43
1279934 3140883 181750 484321 294234 44
100000 28250 81500 45
119997 1684000 63993 225123 401542 46
92
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1942
Line 1 Montgomery
2 Morgan
3 Madison
4 Murray
5 Muscogee
6 Columbus
7 Newton
8 Covington
9 Oconee
10 Oglethorpe
11 Paulding
12 Peach
13 Pickens
14 Nelson
15 Pierce
16 Pike
17 Polk
18 Cedartown
19 Piilaski
20 Hawkinsville
21 Putnam
22 Eatonton
23 Quitman
24 Rabun
25 Randolph
26 Richmond
27 Rockdale
28 Schley
29 Screven
30 Seminole Spalding
31
32 Griffin
33 Stephens
34 35 Martin Toccoa
36 Stewart Sumter
37
38 Americus
39 Talbot
40 Taliaferro
41 Tattnall
42 Taylor
43 Telfair
44 Terrell
45 Dawson
Teachers
Total Salaries
6137610 3267750
6786282 3630813
591828 498500
6863857 3816250
7920357 5937500
22538129 11708000
13252207 4347664
1402700 1203000
5418782 2784000
7145771 4270000
9279644 4944750
6060787 3161500
6941939 3716375
589500 308000
8328626 4914900
5894980 3291750
9922618 6096000
3281047 2627750
4600940 2572000
914750 763000
4064115 2360000
649300 537000
2474302 1281000
7849475 4234250
9727138 5723351
24485505 14915250
4191903 2471250
3072797 1738750
11745913 6558000
5794798 3218250
7067580 4541812
7886074 2985500
7939203 3335950
91875 77875
2395850 1780000
6737009 3820662
8960504 4904750
2560531 2312500
4161291 2189000
4694530 2377250
12254573 6267625
7376324 3893250
10663165 6130025
7643760 3845000
1253345 1088500
IHiaDEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1942
State Funds Federal Funds
Administration Equalization Vocational Vocational Defense
Supervision Fund Education Education Training Line
651450 1827500 62250 173250 155410 1
431573 1581900 1141996 2
7000 37050 49278 3
375387 1934300 63400 99000 575520 4
60000 1376000 154878 323416 68563 5
750 1160429 1991875 7677075 6
71272 2173400 245764 299772 6114335 7
125200 21000 53500 8
4441804 1602333 228157 213000 149488 9
658732 2000700 78750 22500 115089 10
985352 2678083 72300 168500 430659 11
60000 1543600 128905 228364 938418 12
671690 2053700 142750 182540 174884 13
227500 18000 36000 14
739504 2282200 205750 100000 86272 15
514355 1765700 168500 102250 52425 16
60000 3475850 143290 54343 93135 17
427700 86385 116612 22600 18
390533 1356100 76515 30000 175792 19
138000 1750 12000 20
382468 1141200 112300 121725 36000 22722 21 22
143104 923500 37500 39889 49309 23
60000 1895100 274500 322525 1063100 24
760984 2490344 253606 272905 225948 25
60000 1550000 455421 942833 6562001 26
261653 1418500 13600 27000 27
196084 1113000 8760 16203 28
1033104 3213467 253674 341452 346216 29
488448 1614033 181175 177590 115302 30
60000 1863900 76283 94816 430769 31
9750 75132 183713 4631979 32
445288 1860833 14000 288818 193629 1814685 33 34
377600 66107 141787 30356 35
305854 1667200 374745 227950 340598 36
298920 2078900 304778 255890 1117266 37
34200 37000 26000 150831 38
120468 1395733 87750 65500 302840 39
465423 1411400 125000 130000 185457 40
1372208 3678025 197115 236333 503267 41
799255 2072200 129000 163000 319619 42
1019839 3109100 136465 204660 63076 43
471265 2135200 292500 365193 534602 44
112600 11925 40320 45
I 1MB
94
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1942
Teachers
Line Total Salaries
1 Thomas 13787608 7875000
2 Thomasville 2884313 2399250
3 Tift 10185896 5215313
4 Tifton 1168675 1095000
5 Toombs 13268214 6844500
6 Towns 4269740 2033500
7 Treutlen 6872533 3207250
8 Troup 8703335 5144125
9 Hogansville 1570206 1030500
10 LaGrange 5230971 4930750
11 West Point 1003000 935750
12 Turner 6035966 3173000
13 Ashburn 998777 665500
14 Twiggs 4831257 2727437
15 Union 5990967 2993000
16 Upson 4733369 2849250
17 Thomaston 6628492 4736450
18 Walker 12594830 8122000
19 W Chickamauga 742438 541500
20 Walton 14405342 5799874
21 Monroe 1591498 1140000
22 Social Circle 465135 374500
23 Ware 9206928 5229125
24 Waycross 11398531 4386500
25 Warren 6076610 3149438
26 Washington 14065877 8181288
27 Wayne 10963921 5836750
28 Webster 3938787 1859125
29 Wheeler 6644915 3512500
30 White 5499389 2774250
31 Whitfield 11422319 5767500
32 Dalton 10962905 2986250
33 Wilcox 9882753 5081750
34 Wilkes 6832671 3765175
35 Washington 947233 652500
36 Wilkinson 6507211 3728837
37 Worth 11888269 6867726
Totals 1668427722 946677768
HflHflHHflflHHBHflflHIHHi
95
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1942
State Funds Federa 1 Funds
Administration Equalization Vocational Vocational Defense
Supervision Fund Education Education Training Line
473684 4395775 324671 395620 322858 1
123100 181265 180698 2
925739 2876700 129535 131500 907109 3
22950 50725 4
1159198 3548897 549172 326965 839482 5
617636 1383000 56500 78000 101104 6
672088 1950225 102080 121750 819140 7
898810 2534200 31500 46000 48700 8
5600 94210 125875 314021 9
130708 169513 10
28500 11250 27500 11
519865 2029967 127300 113176 72658 12
145800 59055 85750 42672 13
375943 1434350 105667 91500 96360 14
904872 1471783 64250 67500 489562 15
234451 1476983 45000 46000 81685 16
1167000 162884 265319 296839 17
551092 3659267 113620 104201 44650 18
163400 29463 8075 19
1293495 3534167 473250 556062 2748494 20
50000 55433 209267 136798 21
41600 17250 31785 22
750239 2920750 98000 144940 63874 23
324200 128901 409997 6148933 24
414111 2089900 87560 88500 247101 25
1116000 3331600 210718 253991 972280 26
689086 2948284 228955 240500 1020346 27
334013 1245200 209000 160500 130949 28
650735 1765900 227225 263701 224854 29
781652 1602533 88500 90500 161954 30
661403 3609100 285790 348000 750526 31
51700 118950 255736 7550269 32
858616 2933097 254575 324500 430215 33
679662 2050500 90760 78500 168074 34
68685 103065 122983 35
287645 2314250 72750 77500 26229 36
805544 3226750 290917 347632 349700 37
93575973 377070012 26232882 53122656 171748431
I i3tffa
97
DEPARTMENT OF
ENTOMOLOGY
98
DEPARTMENT OF ENTOMOLOGY
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 12350000 12350000
Budget Balancing Adjustments 6594595 6017761
Revenues Retained
Business License Tax 1 56400
Earnings Development Services 1742456 1790158
Transfers Other Spending Units 7402 9102
PAYMENTS
EXPENSE
Total Income Receipts 7646859 8113295
CASH BALANCES JULY 1st
Budget Funds 2727512 772923
10374371 8886218
Insurance 12145
Equipment 128082
Miscellaneous 14694
Total Expense Payments 9601448 8295561
CASH BALANCES JUNE 30th
Budget Funds 772923 590657
10374371 8886218
UHHtHBaHBHHBBHIIIBIiiMHnBmB

Personal Services 5416026 4506865
Travel 2858762 2767587
Supplies Materials 392179 283111
Communication 311715 l66L81
Heat Light Power Water 11232 10925
Publications 358277 413825
Repairs 71936 27444
Pnts 26400 25735
4215
72389
17284
99
DEPARTMENT OF ENTOMOLOGY
FINANCIAL CONDITION
The State Department of Entomology ended the year June 30 1942 with
a surplus of 475276 after providing a reserve for the 115381 accounts
payable
AVAILABLE FUNDS
This Department is supported by State General Fund appropriations of
7600000 for General Operations 750000 for Sea Island Cotton Experi
ment work and 4000000 for Emergency Plant Disease work making a
total appropriation of 12350000 The appropriations available were
6017761 in excess of the amount of expenditures approved on the budget
therefore this amount was duly transferred to the Special Emergency
Fund thus making the net appropriation available to the Department of
6332239
In addition to the appropriation item there was 161515 collected from
Nursery License Tax and 1641143 collected from the various earnings of
the Department such as Sweet Potato Inspection 396353 Tomato Plant
and Seed Inspection 1195670 Bee Inspection 46047 Irish Potato In
spection 1592 and Miscellaneous 1481 thus making a total of funds
available for the Entomology Department 8134897 from appropriations
and internal income sources
DISPOSITION OF AVAILABLE FUNDS
Of the 8134897 funds to be accounted for 9102 was transferred to
the Supervisor of Purchases Office to offset the pro rata cost of the
operations of the Purchasing Department 12500 was transferred to the
State General Fund from the internal income of the Department and
8295561 was expended for the operating cost of the Department thus
causing a decrease of 182266 in the cash balance
DETAIL OF EXPENDITURES
Of the 8295561 expended for the operations of the Department
4506865 was for Personal Services 2767587 was for Travel Expense
283111 was for Supplies and Materials 166181 for Communication
Services 413825 for Printing and Publicity and 157992 for all Other
Costs
The total cost of 8295561 compares with the cost of 9601448 for the
year ended June 30 1941 and 9853137 for the year ended June 30 1940
The largest items of decrease were 900000 in Personal Services 110000
in Supplies and Materials 150000 in Communication Services and 50000
in Equipment Purchases100
GENERAL
We renew the request that this Department keep a ledger or summary
sheets showing the expenditures by various activities so that complete
information will be available to give the public a better picture of how
the funds are expended in this Department which has among its various
duties the inspection and certification of plants licensing of nurseries bee
inspection Sea Island cotton experiments aid in promoting the eradication
and control of harmful insects issuing bulletins for public information and
upon request give any available information pertinent to the Department
The State Entomologist is under 1000000 bond with the Western
Indemnity Company
Appreciation is expressed to those in charge for their cooperation during
the making of this examination with this Department throughout the
year and commend the officials for holding the expense to a minimumGOVERNOR
101
102
GOVERNOR
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 18662500 20000000
Budget Balancing Adjustments 2896363 4100000
Revenues Retained
Earnings General Government Services 39281
Transfers Other Spending Units 10362 6770
Total Income Receipts 15795056 15893230
NONINCOME
Private Trust Accounts 1743423
CASH BALANCES JULY 1st
Budget Funds 676661 2009483
State Revenue Collections Unfunded 3590046 3590046
21805186 21492759
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Indemnities
Insurance
Equipment
Miscellaneous
Allowance for Mansion Service
6626182 5109665
329835 312079
1274527 893153
870428 520108
1946131 1451549
154148 2516
413213 178941
250000
759949 6779709
351849 66966
940972 1885000
545000
14462234 17199686
Total Expense Payments 14462234
NONCOST
Private Trust Accounts 1743423
CASH BALANCES JUNE 30th
Budget Funds 2009483 703027
State Revenue Collections Unfunded 3590046 3590046
21805186 21492759
MMl103
GOVERNOR
FINANCIAL CONDITION
The Executive Department which has under its control numerous activi
ties ended the year June 30 1942 with a cash surplus of 703027 after
providing for a reserve of 3590046 for the account held in the State
Treasury as delinquent fuel oil tax collections
REVENUE COLLECTIONS
During the period under review the Executive Department collected
32183 from the sale of scrap 13971 from rents on telephone pay
stations and 270580 as rent on the Capitol Cafe making the total of
316734 all of which was duly paid into the General Fund of the State
Treasury
AVAILABLE FUNDS
The appropriation to the Executive Department for its operations and
also for an Emergency Fund was 20000000 for the year ended June 30
1942 This amount was reduced by 4100000 because of appropriations
being in excess of the amount of funds needed as approved on budgets
thus leaving net appropriations available for the operations of the Executive
Department 15900000 for the year
This 15900000 together with the cash balance of 2009483 on hand
at the beginning of the period made the total funds to be accounted for
17909483
DISTRIBUTION OF AVAILABLE FUNDS
From the 17909483 funds available 6770 was transferred to the
Supervisor of Purchases Office for the pro rata cost of operations of that
office 3081628 was expended for the operations of the Governors Office
3948184 for the Capitol Building and Ground expenses 604565 for
the Mansion expenses 201570 for the Governors automobile expenses
239902 for the State Park Authority 107835 for Confederate Ceme
teries 9915 for Superior Courts 20000 for Governors Conference
54414 for State Defense work 5640 for Justice Courts 115000 for
Rewards 302339 for Miscellaneous Items listed in this report 6758694
in renewing the States insurance and 1750000 for investigation by
Fulton County Court
COMPARISON OF COSTS
The operating cost of the Governors Office proper was 2530484 lessi3
104
than the amount expended in the year 1941 and 3194925 less than the
amount expended in 1940
The amount expended for the operations of the Capitol Building and
Grounds was 1069558 less than the amount expended in the year 1941
and 1183823 less than the amount expended in 1940
The operating cost of the Mansion for the current year was 357459
less than the amount expended in 1941 and 566051 less than the amount
expended in 1940
The expenditures for expense of the Governors automobile paid by the
Executive Department in the year under review was 213151 less than
the amount expended in 1941 not including the 230000 for the purchase
of the new automobile and the expenditures were 200904 less than that
expended in 1940 not including the purchase of a car that year for the
tradein price of 109300
The expenditures on Confederate Cemeteries for the year under review
were 14530 less than the amount expended in 1941 and 19987 less
than the amount expended in 1940
The amount of rewards paid this past year was 26667 less than the
amount expended in 1941 and 10000 less than the amount expended
in 1940
The 239902 expended for the State Parks Authority was a new item
created by Acts of the General Assembly and 9915 was Travel Expense
of Superior Court Judges 20000 was dues to the Governors Conference
and 54414 was Miscellaneous expenditures in connection with the State
Defense Program 5640 was for the purchase of Codes for Justices of the
Peace 302339 was for special services as detailed in this report and
1750000 was for investigation by the Fulton County Court transferred
from the Executive Department funds and the 6758694 was the insur
ance premiums required to be paid by the Executive Office under the law
providing that the Governor shall insure the properties of the State at
50 of their value These items enumerated have no fair comparison
with previous years inasmuch as the necessity for the expenditures are
not annually recurring
The total expenditures by the Executive Department other than the
6758694 paid on insurance and the 1750000 transferred for the
benefit of the Fulton County Court amounted to 8690992 which com
pared to a like figure of 13218960 for the year 1941 and a like figure
of 13602269 for the year 1940
Thus in accounting for the disposition of the 17909483 8690992
was expended for the various operations of the office and the supervision
thereof 6758694 was expended for State insurance 1750000 for use
of the Fulton County Court 6770 was transferred to the Supervisor of

mmmmmmmmmmg
Sfe
105
Purchases Office and 703027 cash remained in the bank account of
the Department
GENERAL
A separate audit will be made of the funds transferred for special
investigation by Fulton County Court and report filed when completed
The expenditures reported herein are within the provision of law and
budget approval with the exception of one minor item of 17390 which
was inadvertently paid through the Executive Department funds and was
refunded under date of September 22 1942 when attention was called
to the item thus clearing the accounts in full
Appreciation is expressed to the Staff of the Executive Department for
their courtesy and cooperation during the course of this examination and
throughout the year and they are to be commended for their leadership in
holding down the operating cost of the Executive Department
MBBP
107
DEPARTMENT OF
HIGHWAYS
108
STATE HIGHWAY DEPARTMENT
RECEIPTS
1941
1942
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
Revenues Retained
Grants from U S Government
Grants from U S Government WPA noncash
County Construction Participation noncash
State of Florida Construction Participation
Sale of Equipment
Miscellaneous Sales
Transfers Other Spending Units
Total Income Receipts
1582475909
194048
823434
202793149
2644106
67550252
369535591
794354625
56372072
3000000
13954107
2178122
5097384
1633671964
6790
1035639
212707432
2704370
353946145
247276658
297633686
72003168

8368925
2225533
2021008
2955677527 2121667012
NONINCOME
Bonds 2 10 Year
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
265000000
33097500
137510848
3505000
41728000
492106470
3145000
3394790875 2658646482109
STATE HIGHWAY DEPARTMENT
PAYMENTS 1941 1942
EXPENSE
Personal Services 172709946 128164360
Travel 9868454 4930609
Supplies Materials 109527210 92620517
Communication 4602203 2898626
Heat Light Power Water 1281022 1256199
Publications 433368 349715
Repairs 14528809 20086400
Rents 3110839 2481918
Insurance 684752 502376
Interest 3409615 15636635
Indemnities 2916475 6767233
Equipment 777696
Miscellaneous 1480084 957089
Blue Prints Laboratory Shop Billings 38985908 26298876
Undistributed Charges Shop Jobs in Process 4776619 9061552
Total Expense Payments 290343488 242068945
OUTLAYS
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Miscellaneous
Tests
Plans Blue Prints
Contractors
Accounts Payable Undistributed by Object745313589
Equipment
Land Improvements
199355261 88846521
17455902 12993048
722459566 99559087
891628 549025
1029159 630529
634540
28675141 21767335
5228615 756299
114541 83544
14100
1552384 823355
5349507 3018771
17409872 12164920
1908522191 1087715016
745313589 149633850
147401229 11833
304700 1091000
Total Outlay Payments 2311084747 1479644133
NONCOST
County Participation Refunding Certificates 264653670 269118962
Private Trust Accounts 33457500 40788000
CASH BALANCES JUNE 30th
Budget Funds 492106470 622941442
Private Trust Funds 3145000 4085000
3394790875 2658646482m
no
HIGHWAY DEPARTMENT
FINANCIAL CONDITION
The State Highway Department of Georgia ended the year June 30 1942
in a greatly improved financial condition with a net deficit of 750232408
as compared to a deficit on June 30 1940 of 1206727563 on January 15
1941 2057692090 and on June 30 1941 1391447567
The Balance Sheet of the Highway Department on June 30 1942 shows
cash items and current receivables of 698935866 against which there is
597165661 still to be paid on the accounts payable 4085000 for Con
tractors deposits held a reserve of 70501561 for doubtful and deferred
assets and for matching Federal funds and repairing wooden bridges
47122638 purchase orders unliquidated and 730293414 for allotments
from State funds to complete the construction under contract and for
other allotments such as planning survey extraordinary maintenance
interest on refunding bonds etc which makes a total amount of obliga
tions against the assets of 1449168274
In addition to the obligations against State funds there is 1685363670
allotments for construction and highway planning survey against which
there was receivable from the United States Government and counties of
1685363670 to offset the obligations
As stated above there has been a considerable reduction in the deficit
of the Highway Board from its highest point of 2056792090 at January
15 1941 to the 750232408 deficit at the end of the fiscal year under
review
The Highway Board is now operating under a financial plan which con
templates that the remainder of the deficit be liquidated by the approxi
mate amount of 375000000 in each of the years ending June 30 1943
and June 30 1944
FUNDS AVAILABLE FOR OPERATIONS
During the period under review the Highway Department had
2727634165 funds available to meet its annual budget of which
1850126195 was the current years allocations from fuel oil tax motor
vehicle fees rolling stores tax motor carriers mileage tax and motor
carriers fees 250000000 was the amount transferred to the credit of
the Highway Department on June 30 1941 to meet the next years budget
544910344 was the funds received from the Federal Government
72003168 was the funds received by county aid and 10594458 was
received from sales and miscellaneous earnings
Of the 2727634165 total funds available 353946145 was transferred
to the Special Surplus Emergency Fund because of the funds available to
the Highway Department being in excess of the amount required for exIM
111
penditures as approved on budget thus leaving the net funds available
from the State including the 250000000 transferred on June 30 1941
1496180050 with the full amount of 627507970 Federal County and
Miscellaneous funds being available in full making the net funds avail
able to meet the budget of the Highway Department for the year
2373688020
COMPARISON OF NET FUNDS AVAILABLE
The 1746180050 State funds available for this past year including
the 250000000 transferred on June 30 1941 compares with State funds
provided for the previous years operations of June 30 1941 in the amount
of 1471380394 exclusive of the 250000000 that was transferred at
the end of that year to apply on the next years budget and with the net
funds available for the year ended June 30 1940 of 1446231589
The amount of regular Federal aid of 247276658 received in this
period compares to 396812655 received in the year ended June 30 1941
and 390643832 for the year 1940
The amount received from the Federal Government in W P A noncash
participation on work done by the State Highway Department this past
year in the amount of 297633686 compares with 794354625 received
from the same source in the year ended June 30 1941 and 93906766
received in the year ended June 30 1940
The amount of noncash county participation in work done by the High
way Department amounted to 72003168 in the past year which compares
with 56372072 for the year ended June 30 1941 and 159302281 for
the year ended June 30 1940
DISPOSITION OF AVAILABLE FUNDS
Of the 2373688020 total State Federal and other funds available for
the operations of the Highway Department for the year under review
2021008 was transferred to the Supervisor of Purchases as the pro rata
share of the cost of operating the Purchasing Office 28355161 was
expended for the administration of the Highway Department 15636635
was expended for interest on the Highway Refunding Bonds 190831721
was expended for the maintenance of the highways and 7245428 was
expended for the Highway Planning Division 1479644133 was expended
as payments on construction 269118962 was utilized in making the
annual payment on County Refunding Certificate and the cash balance
in the hands of the Department was increased by 380834972 to apply
on the outstanding commitments of the Highway Department
COMPARISON OF EXPENDITURES
The item expended for administration of the Highway Department ofijgm
112
28355161 this past year compares with 107847038 expended in 1941
and 46324652 expended in 1940
The item expended this past year of 15636635 as interest on highway
bonds compares to 3409615 expended for the same purpose in 1941 and
2643000 expended in 1940
For the maintenance of roads there was expended 190831721 in the
period under review as compared to 202491139 in the year ended June 30
1941 and 207067671 for the year ended June 30 1940
In the Highway Planning Survey there was 7245428 expended this
year as compared to 12095908 for the 1941 year and 19606361 for
the 1940 year
The expenditures on the construction being carried on by the Highway
Department amounting to 1479644133 this past year compares with
2311084747 for the previous year and 1965315067 for the year ended
June 30 1940 The item of the annual payment of Highway Refunding
Certificates is practically a constant item 269118962 paid in this year
with 264653670 paid in the year ended June 30 1941 and 266254647
paid in the year ended June 30 1940
In checking the expenditures for construction there is a decrease of
831440614 in this past year under that of the previous year which is
accounted for almost entirely in the decrease of State force and WPA
construction
DETAIL OF EXPENDITURES BY OBJECT OF EXPENDITURE
Personal Services
For the year ended June 30 1942 217010881 was expended for
Personal Services which compares with 372065207 expended in 1941
and with 329029535 expended in the year ended June 30 1940 The
number of employees of the State Highway Department at June 30 1942
was 1319 as compared with 2042 at June 30 1941 and 2544 at June
30 1940
Travel Expense
The amount of money expended for Travel Expense this past year
amounted to 17923657 as compared with 27324356 for the 1941 year
and 26931848 for the 1940 year
Supplies and Materials
The expenditures of 192179604 for Supplies and Materials for the
year under review compares with 826448102 expended for this purpose
in 1941 and 458762802 for the year ended June 30 1940
Equipment
During the year ended June 30 1942 791529 was paid on the purchase113
of equipment and this item compares to 147401229 paid on equipment
in 1941 and 272034643 paid on equipment in the 1940 year
Payments to Contractors
The payments to Contractors for work performed on construction totaled
1087715016 this past year as compared to 1908522191 in the year
ended June 30 1940 and 1140353361 in the year ended June 30 1940
All other items of cost to the Highway Department total 206094391
including 149633850 on accounts payable This compares with
54760217 expended for the same purposes for the year ended June 30
1941 and 13844562 expended in the year ended June 30 1940
CAPITAL INVESTMENTS
The value of land buildings and equipment are stated at 343304380
while roads and bridges upon which construction has been finished are
carried at a value of 21577817204 and there is 4589115619 in
unfinished construction
CAPITAL LIABILITIES
These consist of Highway Refunding Certificates due 19431945
800047287 and Highway Refunding 2 Bonds due 194648 795000000
These items are payable from future years revenues and are to be
included in budgets annually from 1943 through 1948
FEDERAL FUNDS UNEXPENDED
Federal funds authorized and appropriated against which no contracts
had been made at June 30 1942 amounted to 870763370 This is not
shown in the Balance Sheet as it does not affect surplus at June 30 1942
It is set up in the beginning of the succeeding fiscal year to appropriate
accounts unappropriated surplus as revenues estimated to be available
for allotment participation on contracts for construction
GENERAL
All receipts from the State and Federal Governments were verified by
access to the State Treasurer and the State Budget Officer as to State
funds and to the Treasurer as Agent for the Federal Funds clearing
through that office and the Governors office into the accounts of the
State Highway Department
Expenditures were checked by examining invoices and vouchers in the
numerical order of check number for a selected number of vouchers in
selected months such as to satisfy the examiners that proper approval
for payments was shown Construction estimates bore engineers approval114
Equipment was purchased this year in the amount of 501949 while
old equipment was sold in the year for 8368925 which had a Govern
ments value of 11642049
Official Bonds
There were official bonds in varying amounts The following officials
were bonded 10000 and over Those for less than this amount are not
listed
Secretary and Treasurer10000000
State Highway Engineer 2500000
Accountant 2500000
Property Clerk 2500000
Voucher Clerk 2500000
Bridge Engineer 1000000
Covered in Fidelity Bond No 70343 of the Western Casualty and Surety
Company of Fort Scott Kansas itemizing 771 employees total premium
263000 Agents Oberdorfer Insurance Agency
Physical inventories of supplies and materials have not been taken since
1931 and no records are kept except cards showing items and qualities
but no value There is recommended annual physical inventory taking and
valuations on sound principles of costing
A card system is kept for all equipment belonging to the Board but an
inventory has not been taken in connection with this examination to de
termine whether such equipment actually existed or if so in what con
dition Each year all equipment as shown by the records is appraised and
depreciation is charged on the books
Highways and bridge costs capitalized have not however been
depreciated
For purchases a purchase order copy of and delivery receipt were
attached to invoice or voucher Local purchase orders are used for small
purchases and in emergency cases orders were given before obtaining
purchase order in which cases the approval of the State Purchasing Super
visor was obtained
It was noted that whenever possible cash discounts have been taken
on invoices paid
The internal control appears adequate Care should be exercised in the
entries of transactions under new and old budgets that these entries
be accurately posted necessitating no correcting adjustment of operating
surplus or fund surplus after closing for the year
The Highway Board Members are to be congratulated for their work
in keeping the expenditures of the Highway Department within the budget
amounts also in making every effort to place the operations on a cash115
basis by liquidating the indebtedness as fast as possible They have made
a record of which they can be justly proud
We wish to express our appreciation to the Board Members and the
Staff of the Highway Department for their wholehearted cooperation
during this examination and throughout the year116
mmin
STATE HIGHWAY DEPARTMENT
BALANCE SHEET JUNE 30 1942
ASSETS
CURRENT FUND
CASH
In Banks 485334442
In State Treasury 137607000
Subtotal 622941442
In Bank Contractors Trust Funds 4085000 627026442
DUE FROM U SVOUCHERS IN TRANSIT 41165294
DOUBTFUL AND DEFERRED ASSETS
Miscellaneous Accounts Receivable 1906235
Advances to Employees 41571
Inventories Materials and Supplies 23234275
Undistributed Miscellaneous Charges 5562049 30744130
Total Current Assets 698935866
PARTICIPATION AND ALLOTMENT FUND
CONTRACT CONSTRUCTION PARTICIPATION
Receivables
U S Government 520006453
WPA and Counties noncash 1162843102
U S Highway Planning Survey 2514115
Total Participation Fund Assets 1685363670STATE HIGHWAY DEPARTMENT
BALANCE SHEET JUNE 30 1942
LIABILITIES
CURRENT FUND
ACCOUNTS PAYABLE
Certificates of Indebtedness Old Budget 597163354
Accounts not certified 3942
Credit Memoranda not applied 1635
117
597165661

CONTRACTORS CERTIFIED CHECK FUND
RESERVES
Doubtful and Deferred Assets
For Matching Federal Funds
For Repairing Wooden Bridges
30744130
15410880
24346551
SURPLUS CURRENT Page 5
Old Budget
New Budget

459804589
486988233
PARTICIPATION AND ALLOTMENT FUND
ALLOTMENTS TO COMPLETE
Contract Construction
State Funds 100
State and Federal
134031706
1431476480
State W P A and Counties 808233959
Subtotal 2373742145
Highway Planning Survey 2719799
Maintenance Extraordinary 39078140
Refunding Certificates 10000
Interest on Refunding Bonds 107000
4085000
70501561
27183644
698935866
Total 2415657084
RESERVE FOR ENCUMBRANCES
Purchase Orders
47122638
DEFICIT STATE
Construction Contracts
Highway Planning Survey
Maintenance Extraordinary
Refunding Certificates
Interest on Refunding Bonds
Unliquidated Purchase Orders
Old Budget
New Budget
690892590

205684
39078140
10000
107000
47122638 777416052
302831693
474584359
777416052
1685363670118
STATE HIGHWAY DEPARTMENT
BALANCE SHEET JUNE 30 1942
ASSETS
CAPITAL INVESTMENT AND FIXED LIABILITY FUND
LAND BUILDINGS AND EQUIPMENT
Land r 18479525
Buildings 45092558
Trucks 78238767
Tractors 73601874
Power Graders 16397406
Graders 6761911
Other Road Equipment 85915597
Office Equipment 8021401
Engineering Equipment 7462326
Laboratory Equipment 852769
Shop Equipment 2480246 343304380
ROADS AND BRIDGES
Closed Projects 21577817204
Open Projects 4589115619 26166932823
Total 26510237203
LIABILITIES
FIXED LIABILITIES
HIGHWAY REFUNDING CERTIFICATES OF
INDEBTEDNESS NON INTEREST BEARING
Due March 25 1943 266679093
Due March 25 1944 266679093
Due March 25 1945 266679101
Not Presented old 10000 800047287
HIGHWAY REFUNDING BONDS 2
UNDER CONSTITUTIONAL AMENDMENT
Due March 15 1946 265000000
Due March 15 1947 265000000
Due March 15 1948 265000000 795000000
Total 1595047287
SURPLUS
TO BE PROVIDED FOR FIXED LIABILITIES 1595047287
INVESTED IN LAND BLDG EQUIPMENT 343304380
INVESTED IN ROADS BRIDGES 26166932823 24915189916
26510237203

119
STATE HIGHWAY DEPARTMENT
STATEMENT OF INCOME AND COST AND
RECONCILIATION CURRENT SURPLUS
YEAR ENDED JUNE 30 1942
CREDITS Old Budget New Budget Total
INCOME
State Revenue Allocations 491500000 1004680050 1496180050
United States Grants 100460538 146344582 246805120
United States W P A non cash 198595309 99038377 297633686
Counties non cash 42481932 29521236 72003168
Earnings Retained 8368925 901918 9270843
Earnings surplus beginning 2447300 1835 2449135
Transfers to State Supvr Purchases 2021008 2021008
Highway Dept Transfers 16499579 16499579
Highway Dept Transfers 6770603 6770603
Total Income 829230428 1288192296 2117422724
ADD CURRENT SURPLUS AND RESERVES
Reserves July 1 1941 16499579 81100410 97599989
Surplus July 1 1941 Report 673049294 167749425 505299869
Adjust to State Auditors Report 250063585 250063585
Total 172680713 1787105716 1959786429
DEBITS
COST
Construction Contract
Equip 11833 incl 616835812 567380366 1184216178
Construction State Forces 10385017 111715487 122100504
Surveys and Plans 23498 23670103 23693601
Administration
Equip 490116 incl 379748 34069086 34448834
Maintenance 4713830 186117891 190831721
Highway Planning Survey 147397 7098031 7245428
Interest on Bonds 15636635 15636635
Accounts Receivable Charged Off 14809361 14809361
Highway Refunding Certificates Retired 269118962 269118962
Total Cost 632485302 1229615922 1862101224
ADD
Current Surplus and Reserves
Surplus June 30 1942 459804589 486988233 27183644
Reserves June 30 1942 70501561 70501561
172680713 1787105716 1959786429MmrM
120
STATE HIGHWAY DEPARTMENT
ANALYSIS OF CHANGES IN
PARTICIPATION AND ALLOTMENT FUND BALANCES
YEAR ENDED JUNE 30 1942
Balance Allotted
PARTICIPATION 7141 In Period
CONSTRUCTION
Federal Funds 310372977
W P A and County Funds non cash 1326071270
HIGHWAY PLANNING SURVEY 128770
886147698
1636573017
Total 1636573017
ALLOTMENTS AND ENCUMBRANCES
CONSTRUCTION CONTRACTS
State Funds Only 124605209 179368293
State and Federal Funds 541524101 781272712
State WPA and County 1695498141 214534425
Total Contract Allotments2361627451 1175175430
CONSTRUCTION BY STATE
Force Allotments 60088282
Total Construction 2361627451 1235263712
OTHER ALLOTMENTS
Surveys 23694076
Administration 13903741 19754130
Maintenance 31807484 216111156
Highway Planning Survey 200735 9629141
Interest on Bonds 257 436 35
Accounts Written Off 148 093 gl
Refunding Certificates 2449869 266679o93
Equipment Purchases 4 759 27
Total 2409989280 1802160231
ENCUMBRANCES 112731435
Total Allotments and Encumbrances2522720715 18021 60231
SURPLUS DEFICIT IN ALLOTMENT
AND PARTICIPATION FUNDS
DEFICIT Funds needed from Current
Funds and from State
Old Budget 740247092
New Budget 145900606
NOTE For Current Fund Surplus or Deficit see Balance Sheet and Reconciliation
gggmHiISTATE HIGHWAY DEPARTMENT
ANALYSIS OF CHANGES IN
PARTICIPATION AND ALLOTMENT FUND BALANCES
YEAR ENDED JUNE 30 1942
121
Participation Accrued t Encumbrances DEDUCT Expenditures Participation Received Balance 63042
453650841 206408686 244017365 369636854 520006453 1162843102
5173100 2787755 2514115
665232627
616441974
1685363670
1385411
41509
19716689
21143609
62012222
171327207
514604363
498272775
1184204345
122100504
83155831 1306304849
134031706
808233959
1431476480
2373742145
2373742145
475
300847
18008779
135351

26022
65608797
65608797
23693601
33958718
190831721
7245428
15636635
14809361
269118962
501949
1862101224
1862101224
39078140
2719799
107000
10000
2415657084
47122638
2462779722
302831693
474584359
777416052
1685363670122
STATE HIGHWAY DEPARTMENT
PAYMENTS BY ACTIVITY
YEAR ENDING JUNE 30 1942
ADMINISTRATION
General Office
General Administration 33354994
Compensation Claims 3352009
Indemnity Claims 3388826
Stores Warehouse 1566087
Division Administration 4574289
Research and Analysis 2992916
Equipment 490116
InterDept Billings 15270403
Total 34448834
INTEREST
On Highway Refunding Bonds 15636635
MAINTENANCE
Regular 146276642
Special 34799562
Special Bridge Repairs 4293095
Shops 16490895
InterDepartmental Billings 11028473
Total 190831721
HIGHWAY PLANNING SURVEY
Administration and Surveys 72 45428
Total 248162618
ENTRIES FOR REPORTING ON CASH BASIS
Supplies Materials Inventory Increase 2967879
Jobs in Process decrease 2686320
Undistributed Charges decrease 6375232 6093673
Total Page 7 242068945
CONSTRUCTION
100 State Fund Construction 171327207
State and Federal 514604363
State WPA and County 498272775 1184204345
State Force Construction 558979278
Undistributed July 1 1941 466476718
Undistributed June 30 1942 29597944 122100504
Subtotal 1306304849
Surveys and Plans 23693601
Equipment 11833
Total 1330010283
Entries for Reporting on Cash Basis
Accounts Payable decrease 1 49g 33350
Total Page 7 1479644133

j Hi123
STATE HIGHWAY DEPARTMENT
CASH BALANCES
JUNE 30 1942
BUDGET FUNDS
First National Bank Atlanta Payroll 4363606
First National Bank Atlanta Regular 6793383
First National Bank Atlanta Special 121846542
First National Bank Atlanta Transfer 96657261 229660792
Fulton National Bank Atlanta Regular 18867725
Fulton National Bank Atlanta Project 360470
Fulton National Bank Atlanta Special Project 1123830
Fulton National Bank Atlanta Refunding Cert 10000
Fulton National Bank Atlanta Decatur Office 15000000 35362025
Trust Co of Georgia Federal Aid 148550531
Trust Co of Georgia Planning Survey 349808
Trust Co of Georgia Regular 2953847 151854186
Citizens Southern National Bank Atlanta 13527439
Northwest Atlanta Bank 2000000
AmericusBank of Commerce 2500000
AmericusCitizens Bank 2500000
BlackshearBank of 1500000
BlakelyFirst State Bank 600000
Blue RidgeFannin County Bank 2500000
Buena VistaLoan Savings Bank 2500000
CantonBank of 2500000
ComerRowe Banking Co 1000000
CordeleFirst State Bank 670000
CorneliaBank of 1000000
DawsonBank of 2500000
EatontonFarmers Merchants Bank 2500000
GreensboroBank of 1000000
LaFayetteBank of 2500000
LaGrangeBanking Co 1500000
McRaeMerchants Citizens Bank 2500000
ManchesterBank of 2500000
MilanBank of 1000000
MonticelloFirst National Bank 2500000
OglethorpeBank of 4360000
ReynoldsCitizens State Bank 500000
RinggoldBank of 2500000
ThomastonCitizens Southern Bank 2500000
Union PointFarmers Bank 2500000
WaynesboroBank of 2500000
WaynesboroFirst National Bank 1300000
WoodstockBank of 1000000
Total in Banks 485334442
In State Treasury 137607000
Total Budget Funds 622941442
PRIVATE TRUST ACCOUNT
First National Bank Contractors Account 4085000124
STATE HIGHWAY DEPARTMENT
ACCOUNTS RECEIVABLE
JUNE 30 1942
SHOP
Department of Public Safety 9055
Department of Revenue 26157
Department of Natural Resources 28522
Highway Planning Survey 17988
State Military Department 654
Defense Access Roads Hwy Dept 3144 77924
MISCELLANEOUS
Defunct Banks 571847
E R Deihl Airways Engr CAA Atlanta 700
Office of Area Engr Marietta Assembly Plant 75650
Office Area Engr Lawson General Hospital 1900
State Wide Highway Planning Survey 8470
U S Engineers 6200
U S Engineers 63635 728402
CONSTRUCTION PARTICIPATION RECEIVABLE
A B C Railroad 02
Central of Georgia Railroad 492897
Seaboard Air Line Railway 301490
Southern Railway 305520 1099909
Total Accounts Receivable 1906235
ADVANCES
JUNE 30 1942
Parker E N 19973
Cohen Edward M 5000
McElroy Muller 765
Lipscomb W T 50 00
Pickren W W 5000
Robinson E M 13 gg
Smith W W 2420
Todd Raymond 2030
41571
These employees have left the service of the DepartmentSTATE HIGHWAY DEPARTMENT
CERTIFICATES OF INDEBTEDNESS OUTSTANDING
JUNE 30 1942
125
Maturity
Date
May 1 1941
June 1 1941
July 1 1941
Nov 1 1941
Dec 31 1941
Balance
Julyl
1941
505269
10233996
48617486
110014568
April 30 1942 12225536
May 31 1942 7607340
June 1 1942 70562077
August 31 1942 33028296
Sept 30 1942
Oct 31 1942 3428221
Dec 31 1942 2784723
Jan 1 1943
April 30 1943 26844686
May 31 1943 5930267
August 31 1943 7268626
Sept 30 1943 79973
Oct 31 1943 117306831
Dec 31 1943 49760869
April 30 1944 20100997
May 31 1944 37955834
August 31 1944 14033422
Sept 30 1944 5906536
Oct 31 1944 120238034
Dec 31 1944 201203
Without Maturity 31884519
CERTIFICATES
Issued Paid
f 505269
10233996
48617486
110014568
22848249
7534507
70439047
148394
Balance
June 30
1942
10622713
741097
16396861
108270452
3587559
11499233
292844
307368
10419618
7891978
356766
644750
288197
2235845
2580309
14785107
185178
167072
113770
14143431
479823
47626
5284350
71800
3199758
t 72833
123030
33620999
16396861
111513495
6372282
11499233
26384770
5509129
7268626
79973
113583018
56173024
20457763
38600584
14273993
5906536
112717839
2709712
13899654
Total 736519309 155678369 295034324 597163354
Certificates Outstanding
Contractors
Counties
Other Creditors
106591080
59062864
431509410
597163354
NOTE There was paid 24841202 retiring certificates which were not yet due
Detail on following page126
STATE HIGHWAY DEPARTMENT
CERTIFICATES RETIRED BEFORE MATURITY
YEAR ENDED JUNE 30 1942
Name Maturity Date Amount
Sinclair Refining Co 524 79
Standard Oil Co 34g jg
Texas Co Aug 31 1942 61100 148394
Campbell Lumber CoOct 31 1942
Otwell Motor CoApril 30 1943
Thos F Seitzinger Sons 560 04
C S Nat Bk Augusta
J E EubanksMay 31 1943 57766
FranklinOverstreet Co IncAugust 31 1944
Hardaway Contr Co 3646160
Truscon Steel Co 2 472 90
R S Armstrong BroOct 31 1944 13190900
OConnor Oil CoDec 31 1944
Yancey Bros IncWithout Maturity
185178
167072
113770
Hardaway Contr Co e 13 g2 62
Pierce County Lumber Co 50460
Truscon Steel Co 15256l4
E L Jones 605 65
A B Dick Co 40056
W L Cobb Const Co 64 770 08
Cairo Bkg Co Cairo Motor Co 153724
Eatonton Oil Auto Co X 092 57
FranklinOverstreet Co Inc 103466
W Cauley 63818
W L Cobb Const Co 13 500OO
W L Cobb Const Co 25 78950
BrockBell Oil CoOct 31 1943 L88L51 14143431
C S Nat Bank Augusta
J E EubanksDec 30 1943 63261
E L Jones3 4368
McBrayer Bros 710 g2
T L Waters Lumber Co 1 234 42
W H Slack Jr L64424
Graybar Electric Co 59314
J F Mathis Lumber Co 1 090 39
Cairo Bkg Co R R Vanlandingham 294848
G L Suggs 84344
Citizens Bank Swainsboro S Ice Fuel Co 9753
Swainsboro Ice Fuel Co 1 345 gg
W H Lovett Rawls Garage Welding Co L35644
Bryan Motor Co 024 39
Yancey Tractor CoDec 31 1943 52080 14 16562
Total
47626
5284350
71800
3199758
24841202
127
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
CONTRACTORS CERTIFICATES
Name of Holder Due Amount
Bank of Atlanta103142 162825
Barber Leo T 83142 22860
Barber Leo T123142 15120
Beckham E M 83142 196605
Beckham E M103142 162033
Blalock Machinery Equipment Co 83142 332955
Carroll M J Const Co 83142 127893
Central of Ga R R Co103142 5862
Citizens Sou Nat Bank Valdosta103142 1235056
ClaussenLawrence Const Co103142 1035352
ClaussenLawrence Const Co E M Beckham103142 30000
Cobb W L Const Co 83142 184463
Cobb W L Const Co103142 90335
Coffee Const Co 83142 179415
Coffee Const Co103142 860948
Columbus Bank Tr Co103142 19156
Consolidated Quarries Corp 93042 151155
Consolidated Quarries Corp103142 105255
Cothran Jos R Jr103142 34798
Dodd Jere 103142 43525
First National Bank Atlanta 83142 225318
First National Bank Atlanta 93042 3262498
First National Bank Atlanta103142 9609090
First National Bank Rome103142 3026151
First National Bank Valdosta 83142 741097
First National Bank Valdosta103142 835124
Florence W L Const Co 83142 20000
Florida National Bank 83142 457213
Foster R G Co 83142 32449
Foster K G Co 93042 1943038
Foster R G Co103142 323358
Foster R G Conot dated 348487
Fulton County 103142 63360
Fulton National Bank Atlanta 83142 11417308
Fulton National Bank Atlanta 93042 4315671
Fulton National Bank Atlanta103142 17229635
Fulton National Bank Atlanta123142 1341259
Fulton National Bank Decatur 83142 959264
Georgia Power Co 83142 75640
Gibson Robinson103142 1480225
Gibson Robinson123142 206675
Gordy Schley 83142 13969
Hardaway Contracting Co 83142 1182939
Hardaway Contracting Co 93042 74880
Hardaway Contracting Co103142 1083199
Hardaway Contracting Co123142 568744128
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
CONTRACTORS CERTIFICATES Continued
Name of Holder Due
Hardaway Contracting Conot dated
Hardman L G Jr Agent103142
Lawson J A103142
LedbetterJohnson Contractors 103142
LedbetterJohnson Contractors 123142
LedbetterJohnson Contractors not dated
McMath Hugh 103142
Manchester Bank of103142
Meadows J O Mrs B A Powell and Mary Powell Meadows103142
Mount Vernon Bank The103142
New Winder Lumber Co
New Winder Lumber Co
PennDixie Cement Corp
Kagland L A
Slack S B
Slack S B
Trust Co of Georgia
Trust Co of Georgia
Trust Co of Georgia
Wilson R L
83142
103142
83142
83142
83142
93042
83142
83142
83142
103142
Woodall M R Co Inc and Shepherd W C 103142
Wright W B103142
Total
Amount
166996
59546
56325
10730525
241290
2324023
135675
838698
113492
84885
499612
811308
626850
142185
115316
24016
3650249
2066729
13703255
2045347
2234462
88094
106591080
COUNTIES CERTIFICATES
Name of Holder
Beasley Banking Co
Due
83142
Beasley Banking Co 93042
Beasley Banking Co103142
Blalock Machinery Equipment Co 83142
Blalock Machinery Equipment Co103142
Bosworth E L 83142
Citizens Bank Gainesville Ga 83142
Citizens Bank Gainesville Ga103142
Citizens Southern Natl Bank Atlanta 83142
Citizens Southern Natl Bank Augusta103142
Citizens Southern Natl Bank Augusta123142
City Bank Trust Co Macon103142
Clayton Bank of103142
Commercial Bank Crawford 83142
Commercial Bank Crawford103142
Cumming Bank of 83142
Cumming Bank of 93042
Darley Banking Co Vidalia 6142
Dixie Culvert Metal Co 83142

Amount
7500
7500
135840
17148
211245
55851
290251
569138
378552
98785
44811
175465
151025
90885
90886
199485
29490
81000
9885129
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OP
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
COUNTIES CERTIFICATES Continued
Name of Holder Due Amount
Dixie Culvert Metal Co103142 30980
Elmwood Farms Inc 83142 48165
Elmwood Farms Inc103142 93714
Espy E F 83142 510000
Etowah Bank Canton 83142 309405
Etowah Bank Canton103142 441432
Farmers Merchants Bank Dublin 83142 555242
Farmers Merchants Bank Dublin 93042 278437
Farmers Merchants Bank Dublin103142 646613
Farmers Merchants Bank Eatonton 93042 53850
First National Bank Atlanta 83142 1129308
First National Bank Atlanta 93042 2096649
First National Bank Atlanta103142 6562927
First National Bank Elberton 53142 72833
Florida National Bank Jacksonville 83142 168850
Florida National Bank Jacksonville103142 1624276
Fulton National Bank Atlanta 83142 129577
Fulton National Bank Atlanta 93042 53711
Fulton National Bank Atlanta103142 515750
Gainesville National Bank Gainesville Ga 83142 35085
Gainesville National Bank Gainesville Ga 93042 95340
Gainesville National Bank Gainesville Ga103142 839648
Garrett S 83142 34063
Lyle C M Construction Co 83142 61699
Manchester Bank of 83142 539385
Manchester Bank of 93042 140538
Manchester Bank of 103142 465675
Montgomery County Bank103142 196351
Moore John H103142 77221
Reid H M Co103142 18151
Scott W F Co 83142 3522
Scott W F Co103142 13284
Stewart Mrs Erin W Treas103142 241073
TriCounty Bank Royston103142 353665
Trust Co of Georgia 83142 2444788
Trust Co of Georgia 93042 446456
Trust Co of Georgia103142 9319021
Warthen Geo D Natl Bank 83142 14951
Atkinson County 83142 28800
Atkinson County 93042 4800 33600
Banks County 103142 220625
Barrow County 6142 22887
Barrow County 103142 125394 148281
Bartow County 123142 169382
Bartow County not dated 56461 225843
Ben Hill County 83142 26656130

STATE HIGHWAY DEPARTMENT
DETAIL OP HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
COUNTIES CERTIFICATES Continued
Name of Holder Due
Ben Hill County 93042
Ben Hill County103142
Bibb County 83142
Bibb County103142
Bleckley County 83142
Bleckley County 93042
Bleckley County 103142
Bleckley County 123142
Brooks County 83142
93042
103142
Brooks County
Brooks County
Brooks County
Bryan County
Bulloch County
Bulloch County
Bulloch County
Burke County
Burke County
Butts County
not dated
83142
83142
103142
not dated
93042
103142
103142
83142
93042
103142
Camden County
Camden County
Camden County
Camden Countynot dated
Candler County 93042
Candler County 103142
Carroll County 83142
Carroll County 103142
Catoosa County 83142
Catoosa County 103142
Chattooga County 103142
Cherokee County 103142
Clarke County 83142
Clay County103142
Cobb County 103142
Cobb County 123142
Cobb County not dated
Colquitt County 103142
Colquitt County 123142
Colquitt County not dated
Columbia County 83142
Columbia County 93042
Columbia County 103142
11423
294256
796059
202923
150564
35054
23618
42213
41040
41040
752115
665985
11047
288212
147632
22785
680991
58108
111967
174321
36317
29620
18323
141443
245814
10177
15266
68709
168950
300724
480586
86625
62384
23403
19503
105316
Amount
332335
998982
251449
1500180
50968
446891
703776
83450
380713
47943
387257
25443
97671
192555
12679
43425
538383
629595
148222131
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
COUNTIES CERTIFICATES Continued
Name of Holder
Cook County
Cook County
Due
83142
123142
Coweta County 83142
Coweta County 103142
Crisp County 83142
103142
not dated
103142
not dated
83142
103142
103142
103142
123142
not dated
Crisp County
Crisp County
Decatur County
DeKalb County
Douglas County
Douglas County
Elbert County
Evans County
Evans County
Evans County
Fannin County
Fannin County
Fayette County
83142
103142
83142
Forsyth County not dated
Franklin County 103142
Franklin County 123142
Franklin County not dated
Fulton County 103142
Gilmer County 83142
Gilmer County 103142
Glascock County 6142
Glynn County 83142
Gwinnett County 83142
Gwinnett County 93042
Gwinnett County 103142
Gwinnett County not dated
Habersham County 103142
Habersham County not dated
Hall County not dated
Hart County 103142
Hart County not dated
Henry County
Henry County
Irwin County
Irwin County
Jackson County
Jackson County
83142
103142
103142
not dated
83142
93042
Amount
105063
142695 247758
32634
133042 165676
23343
205419
14006 242768
568880
109213
20612
90695 111307
218123
53735
8267
8267 70269
56450
38920 95370
28700
263836
38220
38220
274688 351128
224172
11677
10000 21677
5565
235736
133129
18441
31325
537879 720774
528667
167580 696247
89340
25090
51638 76728
71316
40959 112275
171427
182349 353776
28197
35247
132
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
COUNTIES CERTIFICATES Continued
Name of Holder Due Amount
Jackson County 103142 21148 84592
Jeff Davis County103142 15380
Jefferson County 83142 48528
Jefferson County 103142 32352 80880
Jenkins County 83142 4790
Jenkins County 103142 7350 12140
Lincoln County 83142 28500
Lincoln County 93042 28750
Lincoln County 103142 465092 522342
Lowndes County 83142 73036
Lowndes County 93042 85438
Lowndes County 103142 199815 358289
Lumpkin County 93042 66375
Lumpkin County 103142 1308798 1375173
McDuffie County 83142 9148
McDuffie County 93042 18294
McDuffie County 103142 64032 91474
Madison County 103142 160924
Madison County 123142 1657
Madison County not dated 530933 693514
Meriwether County 83142 99760
Meriwether County 103142 384750 484510
Miller County not dated 26400
Mitchell County 103142 161899
Montgomery County 83142 359543
Montgomery County 93042 192176
Montgomery County 103142 60727
Montgomery County not dated 118640 731086
Murray County 83142 7201
Murray County 103142 28805 36006
Muscogee County 103142 14198
Newton County 83142 19263
Newton County 93142 7134
Newton County 103142 58503 84900
Oglethorpe County 1103142 66098
Paulding County123142 71066
HMH133

STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
COUNTIES CERTIFICATES Continued
Name of Holder Due
Pickens County 103142
Pierce County 83142
Polk County 103142
Pulaski County 103142
Pulaski County not dated
Putnam County 83142
Putnam County 93042
Putnam County 103142
Putnam County not dated
Randolph County 83142
Richmond County 93042
Richmond County 103142
Screven County 83142
Seminole Countynot dated
Spalding County 83142
Spalding County 103142
Amount
617602
9900
527653
248060
23690 271750
30528
117657
475348
72905 696438
306468
238924
673987 912911
62654
380326
68915
14308 83223
Stephens County103142 136800
Stephens Countynot dated 45679 182479
Taliaferro County 83142 9251
Taliaferro County 93042 9251
Taliaferro County 103142
Tattnall County 83142
Terrell County 83142
Terrell County 93042
Terrell County 103142
Thomas County 93042
Tift County 103142
Toombs County 83142
Toombs County 93042
Toombs County 103142
Toombs County 123142
Towns County 123142
Turner County 123142
Turner County not dated
120267 138769
12532
270766
70181
32751 373698
80619
24468
31500
22500
47025
18225 119250
131770
43032
42855 85887
Twiggs County 6142 13578
Twiggs County 103142 28237 41815
Union County 103142 602694134
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
COUNTIES CERTIFICATES Continued
Name of Holder Due
Union County not dated 161737
Upson County
Upson County
Walton County
Walton County
103142
not dated
83142
103142
Washington County
Washington County
Wheeler County
93042
103142
103142
White County 103142
White County not dated
42461
175034
42007
168029
8854
Amount
764431
217495
210036
Whitfield County
103142
Wilcox County103142
Wilkes County 83142
Wilkes County 93042
Wilkes County 103142
Wilkinson County
Worth County
103142
83142
53123 61977
51783
238453
57750 296203
125760
92201
5472
3649
928456 937577
390977
128304
Total 59062864
HBBnHI
MMHHMM
135
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
MISCELLANEOUS CREDITORS
Name of Holder Due Amount
Abrams Aerial Survey Corp 43044 634200
Air Reduction Sales Corp 43044 154177
Bank of Alapaha 83142 53175
Albany Produce Co 93044 131359
Alexander Grocery Co123143 139956
AlexanderSeewald Co 123143 56318
AllenIvanMarshall Co 123143 1276878
Allison Motor Equip Corp123143 75869
Alpha Portland Cement Corp 83142 437218
Alpha Portland Cement Corp103143 2561358
Alpha Portland Cement Corp 53144 1577178
Alpha Portland Cement Corp103144 2723061 7298815
Alterman Bros 123143 90372
American Art Metals Co 83143 75000
American Lumber Treating Co123143 500000
American Oil Co 53144 8573523
Apollo Steel Co103143 83962
Arkansas Fuel Co 53144 365988
Armour Co Atlanta123143 138237
Armour Co Chattanooga 53144 298469
Armour Co Macon123143 270746
Armour Co Macon 43044 216795 487541
Armour Co Savannah123143 263634
Armour Co Tifton103143 469877
Armour Co Tifton 53144 537117 1006994
Armstrong R S Bro 83144 71909
Armstrong R S Bro103144 2258229 2330138
Atlanta Concrete Pipe Co 43043 673710
Atlanta Envelope Co 83143 60206
Atlanta Flour Grain Co Inc103143 100125
Atlanta Paper Co103143 51150
Atlanta Creosoting Co103143 1419743
Atlanta Creosoting Co123143 1128691
Atlanta Creosoting Co 53144 174762
Atlanta Creosoting Co103144 2527433 5250629
Atlantic Refining Co103143 2661097
Atlantic Refining Co103144 2426806 5087903
Attaway J G Const Co103143 391646
Auto Electric Magneto Co103143 181401
Auto Electric Magneto Co 43044 173620 355021136
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
MISCELLANEOUS CREDITORS Continued
Name of Holder Due Amount
Auto Sales Co103143 225407
Auto Supply Co123143 133631
Automatic Signal Corp 53144 836105
Atlanta Bank of 43043 673450
Atlanta Bank of 83143 234982
Atlanta Bank of123143 1725785
Atlanta Bank of 53144 441941
Atlanta Bank of103144 48747 3124905
Bannockburn Sand Co123143 164336
Barrett Co123143 2502324
Barrett Co 53144 2776763 5279087
Baxley State Bank 43044 119693
Beasley Banking Co103143 58433
Beasley Banking Co123143 390099 448532
Beck Gregg Hdw Co123143 269443
Beckham E M123143 253440
Bethlehem Fabrications Co 53144 117500
Bethlehem Steel Corp103143 2065533
Bethlehem Steel Corp 53144 463332
Bethlehem Steel Corp 93044 3690234 6219099
Blackshear Bank123143
Blair L M 43043
Blalock Machinery Equip Co 83142
Blalock Machinery Equip Co103144
Bosworth E L103143
Bright Leaf Chevrolet Co 53143
Brooker Chevrolet Co 43044
Brooker J W 43044
Brooker J W Co103143
Brooker J W Son103143
Brooks County 83143
Brown Lumber Co103143
Brown G L Lumber Co103143
Butler Provision Co123143
Butts Mrs Anne M123143
C O Machine Works123143
Camp Concrete Products Co 83142
Camp Concrete Products Co123143
Campbell Coal Co123143 207334
CarithersWallaceCourtenay Co 123143 4 21252
CarnegieIllinois Steel Co103143 1594018
71417
121395
63456
539158 602614
185789
54107
54107
52747
4755
49504
200103
12868
88273
68275
63612
65957
113043
141855 254898
MBHMMI
23E
137
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
MISCELLANEOUS CREDITORS Continued
Name of Holder Due Amount
CarnegieIllinois Steel Co103144 1587096 3181114
Carolina Sand Gravel Co123143 154643
Carter Grocery Co103143 482253
Cico Steel Products Co 83144 112508
Chandler A M Co103143 74700
Citizens Sou Nat Bk Savannah123143 61803
Citizens Bank Colquitt103143 278916
Citizens Bank Gainesville103143 126929
Citizens Bank Gainesville123143 94589 221518
Citizens Bank Trust Co Bainbridge103143 83320
City Mills Co 53143 165859
Clark Paving Co103143 1371990
Clark Paving Co103144 1738880 3110870
Cobb Motor Co123143 347384
Cobb W L Const Co103143 2487500
Collins D W123143 99527
Colonial Oil Co103143 767659
Colonial Oil Co103144 664688 1432347
Commercial Bank Crawford 43043 155925
Compressed Industrial Gases Inc103143 65635
Conners G W Jr 83143 133085
Conners G W Jr 43044 304323 437408
Consolidated Gravel Co103141 61683
Consolidated Quarries Corp103143 501154
Consolidated Quarries Corp123143 236144
Consolidated Quarries Corp 43044 294715
Consolidated Quarries Corp103144 307394 1339407
Cooperative Asphalt Asso103144 77760
Cornelia Motor Co103143 54243
Crum Motor Co103143 74124
Crystal Springs Bleachery103143 93252
Cudahy Packing Co103143 254404
Cudahy Packing Co 53144 212272 466676
Cullens T W Motor Co123143 298909
Curtis James103143 77605
D A Lubricant Co123143 597228
Dade County 83143 1213170
Dallas Motor 103143 182517
Damascus Lumber Co103143 72106
Daniel D I103143 88615138
isnfi
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
MISCELLANEOUS CREDITORS Continued
Name of Holder Darley J F Lumber Co Due 103143
Davis J H Estate of 53144
Davis Wade H 83143
Davis Wade H 53144
Diamond Oil Co 53143
103143
DinkinsDavidson Hdw Co 103143
Dixie Contractors Inc 103143
103143
Dawes Silica Mining Co 103143
Dixie Culvert Metal Co 103143
Dixie Culvert Metal Co 103144
Dobbs 0 R 123143
Dobbs 0 R 103144
Doster Ladson 103143
103143
Doyle J C 103143
Drake Motor Co 123143
East Point Chevrolet Dealer Inc 103143
Eatonton Oil Auto Co 103143
Edenfield L H 83142
Ellinor Motor Co 103143
Elliott Addressing Machine Co 43044
Enterprise Mfg Co 103143
Estes Surgical Supply Co 103143
Finley Saw Inc 83142
Firestone Tire Rubber Co 103143
Firestone Tire Rubber Co 53144
Firestone Tire Rubber Co 83144
First National Bank Atlanta 103142
First National Bank Atlanta 103143
First National Bank Atlanta 53144
First National Bank Dallas 123143
First National Bank Newnan 103143
First National Bank Newnan 123143
First National Bank Trust Co Macon Florida National Bank Jacksonville Florida National Bank Jacksonville Florida National Bank Jacksonville Florida National Bank Jacksonville Florida National Bank Jacksonville 53143 43043 103143 43044 53144 83144
759440
73308
578619
575782
956236
1158256
1402610
1461123
144562
153562
787949
134480
732922
1265754
337096
223872
148267
67205
90000
5827784
695038
125664
4836044
Amount
98254
413452
832748
1154401
282551
40417
2114492
2863733
298124
698
66802
58845
69476
139083
123793
58583
92710
119992
56655
257033
84343
1655351
1826722
63274
215472
256569
11574530

SM139
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
MISCELLANEOUS CREDITORS Continued
Name of Holder Due
Forrester J F103143
Fox Bros Co103143
Frank Corp103143
Fruehauf Trailer Co 83143
Froehling Robertson103143
Fulton Bag Cotton Mills103143
Fulton Bag Cotton Mills 53144
Fulton County 103143 345301
Fulton National Bank Atlanta103142 690297
Fulton National Bank Atlanta103143 4443665
Fulton National Bank Atlanta103144 4455536 9589498
Amount
61010
62416
60121
50872
78312
102950
107868 210818
Gainesville National Bank123143 93184
GardnerDenver Co 103143 162307
GardnerDenver Co 83144 87828 250135
General Motors Truck Coach Co103143 3836336
General Motors Truck Coach Co103144 4953760 8790096
General Outdoor Adv Co123143 66150
Genuine Parts Co123143 350509
Genuine Parts Co103144 348880 699389
Georgia Asphalt Co103143 839222
Georgia Blue Print Co 83143 670503
Georgia Blue Print Co 43044 645316 1315819
GeorgiaCarolina Oil Co103143 474381
GeorgiaCarolina Oil Co 53144 455213 929594
Georgia Creosoting Co103143 1160600
Georgia Creosoting Co103144 508167 1668767
Georgia Highway Improvement Co123143 448758
Georgia Materials Co 83142 51873
Georgia Materials Co 43043 17135975
Georgia Materials Co 53144 1704006 18891854
Georgia Packing Co123143 123345
Georgia Sand Gravel Co123143 64682
Georgia Sand Stone Co Cartersville 83144 175898
Georgia Sand Stone Co Swainsboro 83144 35092
Georgia Dept of Revenue Income Tax Unit123143 164276
Georgia Supply Co123143 82103
Gettys J M Lumber Co123143 70273
Gibson DeJournette Inc123143 684361140
4TfS5rW
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
MISCELLANEOUS CREDITORS Continued
Name of Holder
Gilder R T
Gilmer County
Glidden Co
Due
103143
123143
123143
Goodyear Tire Rubber Co Atlanta103143 200401
Goodyear Tire Rubber Co Atlanta 43044 207825
Goodyear Tire Rubber Co Gadsden103143 251308
Goodyear Tire Rubber Co Gadsden 43044 277941
Goodyear Tire Rubber Co Jacksonville Florida103143
Gowen Oil Co Inc 83143
Graham Paper Co123143
Granite City Bank 53143 119475
Granite City Bank103143 247283
Hamilton National Bank 53144
Hardaway Contracting Co103143
Hardaway Contracting Co123143
8630499
774900
Hardaway Contracting Co103144 10432950
Hendley A H
Hercules Powder Co
Hill Flanders
103143
123143
103143
Hill Flanders Lumber Co 83143
Hirsch J N103143
Holt Chevrolet Co123143
Homerville Motor Co103143
Hudson Johns123143
Hutchens Dr E H123143
Industrial Service Co123143
International Business Machines Co103143
International Business Mach Co New York103143
International Business Mach Co New York103144
Ireland R L Jr103143
JohnsonBattle Co 123143
Johnson C D Lumber Co123143
Kenny Co C D123143
King B F 83143
King B F 83144
King Bros Motor Co123143
King Hardware Co103143
King Hardware Co103144
King J W Jr Nashville Tenn 53143
King J W Jr Nashville Tenn 6143
King J W Jr Nashville Tenn 83143
King J W Jr Nashville Tenn103143
188600
171895
289850
107914
241829
259735
184661
2823974
2945307
32064459
Amount
f 83088
283926
908077
408226
529249
100339
88638
209176
366758
176338
19838349
150000
65070
39181
13000
91098
77605
67818
95091
52000
52662
7980
360495
102500
153684
212250
53900
397764
220981
501564

Tjpj
141
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
MISCELLANEOUS CREDITORS Continued
Name of Holder Due Amount
King J W Jr Nashville Term123143 15632218
King J W Jr Nashville Tenn 43044 12060536
King J W Jr Nashville Tenn 53144 2309931
King J W Jr Nashville Tenn 83144 5026702
King J W Jr Nashville Tenn 93044 2084943
King J W Jr Nashville Tenn103144 42886846 118019577
Kingan Co123143
Koppers Co 123143
Koppers Co 123144
Lanes Drug Store 43044
Lamar Motor Co 43044
Lawrenceville Motor Co123143
LedbetterJohnson Contrs 103143
LedbetterJohnson Contrs 53144
LedbetterJohnson Contrs 103144
Lee Hardware Co123143
Lee Tire Rubber Co123143
Lee Tire Rubber Co 53144
Lee Tire Rubber Co103144
LeFiles Automatic Service123143
Liggett Myers Tobacco Co 53144
Lillie Mill Co 53144
Lindsey E E103143
Lindsey E E123143
Lindsey E E103144
Littleford Bros Inc103143
Lone Star Cement Co123143
Lufkin Rule Co 53144
Lyle C M Const Co103144
Lyons Metal Products Co123143
Marchant Calculating Mch Co 53143
Martin E B 43043
Martin E B103144
Maxwell L O123144
Mexican Petroleum Co of Georgia 83142
Mexican Petroleum Co of Georgia123143
Mexican Petroleum Co of Georgia 83144
Mexican Petroleum Co of Georgia103144
Miller A C Co123143 1530
Miller L J Lumber Co103143 123600
Monaghan John Inc123143 1050
431147
2886720
2606090 5492810
162348
134744
67988
712538
14550
1657413 2384501
85385
703701
158477
659385 1521563
590105
197412
119265
287798
123302
287900 699000
332400
269850
275054
1925000
116091
100636
2237631
2238136 4475767
103622
244375
4316653
960332
4871229 10392589
142
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
MISCELLANEOUS CREDITORS Continued
Name of Holder Due
Monroe Calculating Mch Co123143
Monroe Calculating Mch Co103144
Montgomery County Bank
Montgomery County Bank
83142
103143
458850
408312
55194
44638
Moore John H123143
Morgan Cash Grocery123143
Morgans Inc103143
Moring J J Estate123143
Motor Supply Co Inc123143
Multigraph Sales Agency103143
MacDougald Alex 123143
MacDougald Construction Co103143
McCormick Deering Store123143
McLennan Alex 123143
MacMillan Petroleum Corp123143
Merchants Citizens Bank The123143
National City Bank The103143
National City Bank The123143
Northwest Atlanta Bank 43043
Northwest Atlanta Bank 53143
Northwest Atlanta Bank103143
Northwest Atlanta Bank123143
Otwell Motor Co 43043
Paga Mining Co The 83142
Paga Mining Co The 53143
PennDixie Cement Corp
Perkins A L
83142
123143
Peterson John C 103143
Piedmont Co The123143
Piedmont Co The103144
Pittsburgh Testing Laboratory 43044
Potter Bros 43043
Portage Meter Co The123143
Powell Goldstein Frazer Murphy103143
Publix Oil Co103143
RaglandPotter Co 53144
Reid Co H M123143
Reid Co H M 53144
Reilly Tar Chemical Corp 53144
RemingtonRand Inc 103143
3760
128549
Amount
867162
99832
59162
24525
152969
252051
153138
180058
183969
572239
85145
315625
70845
84316
132309
1220000
80284
1291290
1028819 3620393
1500997
90708
841414 932122
103200
72000
21576
503451
578681 1082132
95825
1877500
94594
100925
59401
109372
192665
259147 451812
3033748
65100
n
m
143
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 3ft 1942
MISCELLANEOUS CREDITORS Continued
Name of Holder Due Amount
RemingtonRand Inc 53144 345044 410144
Reynolds Tobacco Co R J 43044 320924
Rich Chevrolet Co R L 93043 79973
Richards Will 123143 270180
Richmond Hill Plantation123143 72460
Roquemore Gravel Slag Co 53144 682280
Royal Typewriter Co Inc123143 126211
Ruff J M123143 52485
Savannah Bank Trust Co123143 31316
Savannah Machine Foundry Co123143 55684
Scott County Milling Co 53144 106575
Sharp Battery Electric Co123143 94692
SharpHorsey Hardware Co103143 307685
SharpHorsey Hardware Co 43044 270578 578263
Shearman Concrete Pipe Co 53144 168981
Sheehan C J123143 207784
Shell Oil Co Atlanta 967002
Shell Oil Co Atlanta 154833
SherwinWilliams Co The 53144 238702
Signal Mountain Portland Cement Co 53144 60750
Signal Service Corp 53144 172990
Sinclair Refining Company103143 2461564
Sinclair Refining Company 83144 27870
Sinclair Refining Company103144 2525749 5015183
Singer Co H L123143 257001
Skinner Auto Supply Co123143 78430
Smith Contractor Co E Jack103143 4134414
Smith Contractor Co E Jack103144 4459784 8594198
Smith Co John123143 7886
Smith Paint Lacquer Co123143 171738
Soperton Motor Co103143 57764
South Georgia Grocery Co123143 368241
Southeastern Bituminous Co Inc 53143 198904
Southeastern Bituminous Co Inc123143 1212721 1411625
Southeastern Sand Gravel Co Inc103143 247996
Southeastern Sand Gravel Co Inc 43044 553319 801315
Southern Asphalt Petroleum Co 53144 304417
Southern Bearing Parts Co Atlanta103143 180646
Southern Bearing Parts Co Atlanta 53144 215259 395905
Southern Bearing Parts Co Rome103143 572144
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
MISCELLANEOUS CREDITORS Continued
Name of Holder Due Amount
Southern Engraving Co123143 59506
Southern Stores Inc103143 65279
Standard Oil Co Atlanta 1143 11499233
Standard Oil Co Atlanta123143 143797
Standard Oil Co Atlanta 83144 65477 11708507
Standard Oil Co Columbia 83143 585342
Standard Oil Co Columbia103143 1418160
Standard Oil Co Columbia123143 1647718
Standard Oil Co Columbia 83144 1840000
Standard Oil Co Columbia103144 1569071 7060291
Stapleton Oil Co123143 62600
Star Rubber Co 53144 72422
Starr J H103143 54575
Stockbridge Stone Co123143 52627
Strickland Motor Co123143 138953
Studstill Lumber Co 43044 384487
Suggs G L123143 93882
Swainsboro Hardware Co123143 69357
Swainsboro Lumber Co103143 222555
Swainsboro Motor Parts Co123143 126505
Swift Co Atlanta123143 387821
Swift Co Atlanta 43044 568938 956759
Swift Co Dublin123143 100107
Swift Co Gainesville123143 299674
Swift Co Gainesville 43044 59309 358983
Swift Co Waycross123143 73703
Taylor Investment Co 53144 95554
Tennessee Coal Iron R R Co123143 1010029
Tennessee Coal Iron R R Co103144 2513114 3523143
Tennessee Grain Co 53144 325405
Texas Co The Atlanta 83142 1650
Texas Co The Atlanta103143 5463789
Texas Co The Atlanta 43044 18725
Texas Co The Atlanta 53144 5296361
Texas Co The Atlanta 83144 37699 10818224
Texas Co The New York 43044 1608527
Thompson Foundry Machine Co 53143 79196
Thompson Lumber Co H V103143 20000
Tifton Bank of 43043 336199
Truck Equipment Co 43044 161100
Trust Company of Georgia 83142 224753
Trust Company of Georgia103142 3243043
Trust Company of Georgia123142 2784723
Trust Company of Georgia 43043 148950
Trust Company of Georgia103143 2904592
145
STATE HIGHWAY DEPARTMENT
DETAIL OF HOLDERS OF
CERTIFICATES OF INDEBTEDNESS
JUNE 30 1942
MISCELLANEOUS CREDITORS Continued
Name of Holder Due Amount
Trust Company of Georgia103144 1783279 11089340
Tyson Motor Co123143 90712
Unadilla Motor Co 53143 69880
UnderwoodElliottFisher Co 123143 111929
United Oil Corp123143 107846
United Oil Corp103144 110426 218272
Universal Concrete Pipe Co103143 378166
Universal Concrete Pipe Co 53144 373880
Universal Concrete Pipe Co103144 362235 1114281
Valdosta Flour Co 123143 74910
Virginia Bridge Co103143 2146000
Virginia Bridge Co103144 2292410 4438410
Virginia Steel Co103143 638117
Virginia Steel Co103144 577125 1215242
Vulcan Paper Co123143 60118
Waldron D W123143 69334
Waycross Battery Electric Co123143 61599
Weinkle Co The103143 1626517
Weinkle Co The103144 2208628 3835145
Wesson Oil Snowdrift Sales Co123143 97313
Weston Brooker Co103143 2029379
Weston Brooker Co123143 53944
Weston Brooker Co 53144 2660093
Weston Brooker CoL103144 212840 4956256
Whitaker Paper Co The123143 59714
White Motor Co The123143 92887
Whitehead Hardware Co123143 95580
Wholesale Co H T123143 95440
Wight Hardware Co103143 59182
Wilkes County 123142 247558
Williams Inspection Co A W 53144 390250
Williams Manufacturing Co123143 75750
Williams Printing Co 53143 56187
Williams Walter 123143 501666
WillinghamLittle Stone Co123143 360815
Wilson Company123143 83986
Withers Cigar Co J B123143 58987
Wood Industries Gar123143 321435
Woodstock Slag Corp The 83142 76364
Woodstock Slag Corp The 53144 724878 801242
Yancey Bros Inc 5334065
Yancey Tractor Co 43043 213038
Total 4315094101MMBBMP
146
STATE HIGHWAY DEPARTMENT
DETAIL OF PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1942
CONTRACTORS
A B C R R Co 174751
Atlantic Coast Line R R Co 537238
Americus Engr Const Co 3753537
Asphalt Products Co North Ga Const Co 1364875
Atlanta City of 26753
Atlanta Trust Co 14142
Attaway J G Const Co 3703589
Arrington Bertha Mrs 3136
Avera W G 9917
Barnett G H 6176
Barber Leo T 12575132
Beckham E M 2514029
Bennett J B 20375
Bolton J L 31735
Bowen R A 6457096
Brantley W B Const Co 8666825
Braswell W H 26559
Bray T C 24580
Brown Edgar M 22632
Brown Mary L Administrator 9180
Bryant Henry G 56520
Bryant Company 137852
Burtz Geo W 210101
Caddell M C 2135342
Campbell Contr Co 14017381
Cary T A 3664
Caswell O B 7900
Carroll Contr Co 52688679
Central of Georgia Ky Co 1664078
Chastain T A 306511
Choran B F 21090
Clack Hoyt 4917
Claxton E J 96302
ClaussenLawrence Const Co 37591536
Cobb W L Const Co 35570824
Coffee Constr Co 37267969
Coleman J A 2700
Cornwall C 2309
Cothran Jos R Jr 726340
Crosby Lizzie Mae Mrs 4618
Crummey Crummey 8846614
Craig T A 28495
Daniels C G 7830
Davenport Ethel Mrs 5000
Dennard H E 2690
Dodd Jere 47525
Doster W M 29793147
STATE HIGHWAY DEPARTMENT
DETAIL OF PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1942
CONTRACTORS Continued
Drew J R J 59252
Dunn C L 180000
Elder Beatrice Sharp 43920
Elder J Lamar 9217
Espy Paving Co 13410653
Parabee L B 11340
Farrew C G 113522
Fleming R M 40000
Flor C E Executor 20561
Florence W L Const Co 20898119
Foster R G Co 8766302
Futch Jenema Mrs 47221
Garrett H B 4253542
Georgia Power Co 115196
Georgia Railroad 16412
Georgia Southern Florida Ry Co 70229
Gibson J B 1769405
Gibson Robinson 14639531
Gill A M 5595
Gordy Schley 2531701
Graham Lettie B 22824
Grantham E L 25069
Haygood J C 13348
Hardaway Contr Co 12829796
Hardman L G Jr Agent 59596
Hardigree W B 13497
Harriss I W Mrs 16093
Hendrix W D 23832
Henry J E Mrs 39825
Hill D J 18528
Hix Luther 1604
Hix Sadie Mrs 14212
Hix W F 25264
Hodges Delia Mrs 17825
Holz K H 701822
Hooks T W 6965
Hooten H W 15004
Hudsons Sons E A 12334360
Jarriel Dutchess E Mrs 78237
Jarriel W M 77256
Keels John M 1338038
Kelly Ada 33150
Kelly E Jones 10584
Kemp Edwin S 77305
King J C 10000
Kirkland T E 93210
Knight Ivy 13427148
STATE HIGHWAY DEPARTMENT
DETAIL OF PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1942
CONTRACTORS Continued
Lampkin William
Lassiter R L
Lavender Carl
Lawson J A
LedbetterJohnson Contrs
Lewallen A H
Lewallen Floyd
Lott J J
Lott Myrtle Mrs
Lokey Anderson
Lucas Frank
Lyons Albert
Lyons Albert E A
Lyle C M Const Co
Hudsons Sons
McCook Mildred Smith
McCranie W D Mrs
McDonald Duncan J
McDougald Const Co
McElwaney K W
McKinney L J
McMath Hugh
McMath Hugh Schley Gordy
McRee Rowan Mrs
McWilliams D H
Mackey E B
Manley Contr Co
Manning R L
Marion Contr Co
Martin Ben H
Martin D C
Meadows J O Mrs B P Powell and Mary Powell Meadows
Meeks J A
Mercier W E
Minish Rich
Minish I N
Millsaps G S
Monaghan John Inc
Moxley Mattie Mrs
Mutual Telephone Co
N C St L R R Co
New Winder Lumber
Norris T C
North Georgia Const Co
Norman E S H C
Orr Alma I Mrs
Owens W B
5000
35680
15960
56325
29598263
8350
5672
29430
87435
4801563
14460
8515282
10001
12555093
2824
44905
833862
3197248
148521
122272
529580
2473704
18216
18630
9347
1453421
31689
2694830
1407036
23994
120279
15570
16124
18964
18376
56086
38788611
17725
16315
1239719
811308
125880
4075052
76606
9544
46374
HnmmnmiHWI149

STATE HIGHWAY DEPARTMENT
DETAIL OF PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1942
CONTRACTORS Continued
Pace B C J C 75053
Peebles L C 5214
Perry G B 20018
Perry M E 94092
Phillips Tom 3740
Pittman Const Co 18890270
Poole Omar 15250
Postal Telegraph Co 11556
Pulliam Grady 16656
Rainey M S H G Leverett 33750
Reid Mary 2500
Rice Lois 18712
Rogers E A 2852
Roller John E 3224487
Sapp Allie Mrs 205360
Savannah Machine Foundry Co 286000
Savannah Atlanta Ry Co 59580
Saunders Perkins 1999753
Sayer Mary E Mrs 36513
Scott D B Co 2856535
Scott Const Co 14941998
Scott W F Co 21299121
Scott Ruby 17091
Seaboard Air Line Ry Co 10056
Seagrones W N Mrs 17004
Sharpe Eula 84885
Sharpe W N 34440
Shepherd W C 9513358
Shell J A 27478
Slack S B 1209440
Smith H G 6132268
Smith H G E Jack 15820222
Smith John J 103990
Smith R T 787347
Smith G Wynn 6132
Smith E Jack 4522896
SmithJenkins 12570
Sorrells Evelyn Miss 30444
Southern Bell Tel Tel Co 36072
Southern Natural Gas Co 43482
Southern Railway Co 247725
Southeastern Const Co 2176696
Southeastern Engr Corp 2460083
Steed D W Mrs 34237
Steed R W 5408
Stovall Lubie L Jr 4640
Strickler G L 2846232
Sutton Clara Federal Land Bank 32000
Swindle H B 37560150
STATE HIGHWAY DEPARTMENT
DETAIL OF PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1942
CONTRACTORS Continued
Slade R E
Stapleton Florence Mrs
98980
3598
7991692
1912275
574883
Const Co 499199
80000
978
14037821
55015
5296
18216
Western Union Tel Co 168622
Wheatley C H 8259207
Wheeler J H 25095
Whitley Const Co 18909080
Whiting J T 11357
Wilson Millard W 98640
Wolfe H E Const Co 5912259
Wood Nan 4814
Woodall M R Co 14064569
Thomason C Y Co
Tidwell W J Jr
Trammell Const Co
Turner Trammell
Walden John
Walden Henry A
Wainer Const Co
Way T W
Ward Ed Mrs
Westbrook J R
Woodall M R Inc W C
Wright W B
Wright Lopez
Wright R H Son 3897616
Shepherd 9139508
88094
524900
Youmans J R
17303
Total
636962269151

STATE HIGHWAY DEPARTMENT
ANALYSIS OF PAYMENTS TO COUNTIES
FROM JULY 1941 THRU JUNE 1942
COUNTIES AS CONTRACTORS
Baldwin 1042330
Banks 1740128
Barrow 881052
Bartow 465802
Ben Hill 294256
Berrien 1331073
Bibb 202923
Bleckley 201514
Brooks 2095545
Bulloch 1541749
Burke 680991
Butts 83450
Camden 210638
Candler 76251
Carroll 245811
Catoosa 107391
Chattooga 360626
Cherokee 633987
Clay 43425
Clinch 75283
Cobb 538383
Coffee 283730
Colquitt 1111348
Columbia 105316
Cook 3552681
Coweta 133042
Crawford 93714
Crisp 960111
Decatur 649297
DeKalb 109213
Dodge 185941
Dougherty 1158142
Douglas 90695
Early 56516
Effingham 556750
Elbert 1172717
Evans 70269
Fannin 70600
Floyd 327346
Forsyth 1065789
Franklin 2691731
Fulton 3595944
Gilmer 243750
Glascock 63014
Greene 709298
Gwinnett 1403485152

STATE HIGHWAY DEPARTMENT
ANALYSIS OF PAYMENTS TO COUNTIES
FROM JULY 1941 THRU JUNE 1942
COUNTIES AS CONTRACTORS Continued
Habersham
Hall
Hancock
Haralson
Hart
Heard
Henry
Irwin
Jackson
Jeff Davis
Jefferson
Jenkins
Johnson
Jones
1525687
1344721
121883
113854
793871
511926
105456
627637
1595217
15380
190037
70971
105552
915093
Lamar
Laurens
Lincoln
Lowndes
Lumpkin
McDuffie
Macon
Madison
Marion
Meriwether
Miller
Mitchell
Monroe
Montgomery
Morgan
Murray
Muscogee
Newton
Oconee
Oglethorpe
Paulding
Pickens
Pike
Polk
Pulaski
Putnam
Rabun
Randolph
Richmond
350201
646613
465092
7280369
3920258
1088273
974712
3981766
301757
949818
68976
161899
364309
590542
550470
492108
14198
58503
203605
156984
535872
617602
1376493
575427
338163
548253
352299
154697
673987153
STATE HIGHWAY DEPARTMENT
ANALYSIS OF PAYMENTS TO COUNTIES
FROM JULY 1941 THRU JUNE 1942
COUNTIES AS CONTRACTORS Continued
Seminole 679596
Spalding 14308
Stephens 429450
Sumter 241073
Taliaferro 120267
Taylor 1013251
Telfair 13284
Terrell 68927
Tift 24468
Toombs 887140
Towns 275770
Treutlen 413030
Turner 377462
Twiggs 148032
Union 764431
Upson 1474759
Walton 212235
Washington 53123
Wheeler 212814
White 1325008
Whitfield 125760
Wilcox 92201
Wilkes 985268
Wilkinson 1080250
Total 80175485
154
STATE HIGHWAY DEPARTMENT
SUMMARY OF CONSTRUCTION CONTRACT EXPENDITURES
JULY 1 1941 TO JUNE 30 1942
Payments to Counties July 1 1941 to June 30 1942 80175485
Payments to Contractors July 1 1941 to June 30 1942 636962269
Payments to Contractors on State Force Jobs
July 1 1941 to June 30 1942
940408
Total
718078162
County Contract Participation 72003168
W P A Participation 297633686
Total
Grand Total
369636854
1087715016155
STATE HIGHWAY DEPARTMENT
CONSTRUCTION COST AND PARTICIPATION
BEGINNING OF CONSTRUCTION TO JUNE 30 1942
CLOSED PROJECTS
Year Closed Amount
Calendar Year 1919 4262711
1920 182243985
1921 1244283465
1922 286620949
1923 309960508
1924 364085174
1925 407501916
1926 71675450
1927 845218791
1928 584130175
1929 1094243747
1930J 1068203997
1931 2031030263
1932 2420044147
1933 1184798880
1934 669825925
1935 852340764
1936 1087928964
Six Months Ended June 30 1937 426427291
Year Ended June 30 1938 1512112285
Year Ended June 30 1939 1627467675
Year Ended June 30 1940 1141912947
Year Ended June 30 1941 988405064
Subtotal 20404725073
Year Ended June 30 1942 1173092131
Total 21577817204
PARTICIPATION
Beginning of Beginning of
Construction to Year Ended Construction to
Funds June 301941 June 301942 June 30 1942
State 10822665492 829081591 11651747083
Federal 6859746252 184483299 7044229551
County and WPA 2667052037 159527241 2826579278
Other 55261292 55261292
Total 20404725073 1173092131 21577817204156
STATE HIGHWAY DEPARTMENT
TOTAL CONSTRUCTION BY COUNTIES
BEGINNING OF CONSTRUCTION TO JUNE 30 1942
County Closed Open
Appling 145220387 17930323
Atkinson 119855144 18666281
Bacon 107743441 4781603
Baker 40435612 21055490
Baldwin 163684638 16881040
Banks 78113943 24776346
Barrow 80890890 32427841
Bartow h 246424786 38150138
Ben Hill 70063697 11823549
Berrien 82445672 44484047
Bibb 270101127 83865371
Bleckley 49031147 18964283
Brantley 106479318 100877723
Brooks 229264487 55771439
Bryan 122316345 34966120
Bulloch 193740019 20577268
Burke 200230710 32288275
Butts 74401304 26108603
Calhoun 100008507 34046345
Camden 257026505 28625466
Candler 51086962 14433664
Carroll 242521360 48179367
Catoosa 54681698 7692641
Charlton 129420003 23172864
Chatham 372227938 118926462
Chattahoochee 97548099 64034
Chattooga 110192467 28695029
Cherokee 132703248 22685408
Clarke 140600989 37539112
Clay 57446188 17015393
Clayton 141018909 70261586
Clinch 181954836 1918457
Cobb 284614485 91594113
Coffee 140962374 31459949
Colquitt 148692109 47803653
Columbia 107821608 5842932
Cook 121165439 12668094
Coweta 173386141 17700126
Crawford 118957268 22513763
Crisp 113815982 23742239
Dade 99351649 125325689
Dawson 98744428 73903965
Decatur 228210816 22153977
DeKalb 210822787 41279857
Dodge 115754926 44418177
Dooly 109899936 8510157
Dougherty 140192580 10426782
Douglas 70181693 21491367
Early 116202044 45239199
Total
163150710
138521425
112525044
61491102
180565678
102890289
113318731
284574924
81887246
126929719
353966498
67995430
207357041
285035926
157282465
214317287
232518985
100509907
134054852
285651971
65520626
290700727
62374339
152592867
491154400
97612133
138887496
155388656
178140101
74461581
211280495
183873293
376208598
172422323
196495762
113664540
133833533
191086267
141471031
137558221
224677338
172648393
250364793
252102644
160173103
118410093
150619362
91673060
161441243157
STATE HIGHWAY DEPARTMENT
TOTAL CONSTRUCTION BY COUNTIES
BEGINNING OF CONSTRUCTION TO JUNE 30 1942
County Closed Open Total
Echols 62795447 62795447
Effingham 120596826 9499592 130096418
Elbert 133815614 35571102 169386716
Emanuel 320721536 55417574 376139110
Evans 61498666 13516144 75014810
Fannin 128795472 19644827 148440299
Fayette 32425644 7719730 40145374
Floyd 207652988 38230151 245883139
Forsyth 52365984 13799858 66165842
Franklin 86106660 30007121 116113781
Fulton 261658614 146329752 407988366
Gilmer 122354508 27558693 149913201
Glascock 16938568 6306998 23245566
Glynn 215229148 62853690 278082838
Gordon 141238315 7190341 148428656
Grady 144161330 53951468 198112798
Greene 122059634 10453680 132513314
Gwinnett 302166014 39227599 341393613
Habersham 169304477 32438157 201742634
Hall 272895791 42697934 315593725
Hancock 83192074 34018365 117210439
Haralson 165504646 17744713 183249359
Harris 138608418 33261060 171869478
Hart 92770878 21282311 114053189
Heard 87837771 29525764 117363535
Henry 1 97723237 12543795 110267032
Houston 181925674 17635992 199561666
Irwin 70051074 18052074 88103148
Jackson 161670064 43406008 205076072
Jasper 157455040 14472915 171927955
Jeff Davis 52455595 13173306 65628901
Jefferson 194793758 42794079 237587837
Jenkins 98900354 12408454 111308808
Johnson 82509117 39000888 121510005
Jones 155885417 19587192 175472609
Lamar 88576446 11991834 100568280
Lanier 144430636 49325585 193756221
Laurens 277825171 47419590 325244761
Lee 83895977 2626117 86522094
Liberty 71973296 30165943 102139239
Lincoln 58472987 9165104 67638091
Long 110571834 3876333 114448167
Lowndes 253760690 69096643 322857333
Lumpkin 152756761 40658440 193415201
Macon 181886209 7590945 189477154
Madison 123199679 37915729 161115408
Marion 46499210 5750128 52249338
McDuffie 106643458 7570816 114214274
Mclntosh 41878224 54039626 95917850158
STATE HIGHWAY DEPARTMENT
TOTAL CONSTRUCTION BY COUNTIES
BEGINNING OF CONSTRUCTION TO JUNE 30 1942
County
Meriwether
Miller
Mitchell
Monroe
Montgomery
Morgan
Murray
Muscogee
Newton
Oconee
Oglethorpe
Paulding
Peach
Pickens
Pierce
Pike
Polk
Pulaski
Putnam
Quitman
Kabun
Randolph
Richmond
Rockdale
Schley
Screven
Seminole
Spalding
Stephens
Stewart
Sumter
Talbot
Taliaferro
Tattnall
Taylor
Telfair
Terrell
Thomas
Tift
Toombs
Towns
Treutlen
Troup
Turner
Twiggs
Union
Upson
Walker
Walton
Ware
Closed
203024497
40751413
176081631
137970076
113599252
133475869
181608121
228081985
99131684
61316904
87980186
131481210
60355316
148464660
118191365
65818377
160390014
133131012
122089156
47604628
180046052
105939035
314604879
24169762
73257918
137602490
66943364
122485053
95675888
117755804
188869626
133317415
38737929
115505934
152500897
190833163
128030353
305386782
137550907
159054006
78954991
116856861
245520032
64023285
130234612
145989683
139480347
118708193
136425098
291089437
Open
37415445
12398616
29527281
19282170
31215634
622111
15367071
712931
27703919
6525355
9804139
103281511
9204239
49317160
15809424
6954865
39102251
11725455
16008777
6822249
51816677
26472917
40230020
11866759
7963041
38643196
13362845
24427739
26943355
16998938
37731614
24549937
3860187
33737958
17277962
12552236
7435047
43640898
13304018
19410381
36651271
32978341
29395813
9409991
13771139
45291064
12570393
74179684
17586868
41343267
Total
240439942
53150029
205608912
157252246
144814886
134097980
196975192
228794916
126835603
67842259
97784325
234762721
69559555
197781820
134000789
72773242
199492265
144856467
138097933
54426877
231862729
132411952
354834899
36036521
81220959
176245686
80306209
146912792
122619243
134754742
226601240
157867352
42598116
149243892
169778859
203385399
135465400
349027680
150854925
178464387
115606262
149835202
274915845
73433276
144005751
191280747
152050740
192887877
154011966
332432704
159
STATE HIGHWAY DEPARTMENT
TOTAL CONSTRUCTION BY COUNTIES
BEGINNING OF CONSTRUCTION TO JUNE 30 1942
County
Warren
Washington
Closed
86694454
140048412
Wayne 181545074
Webster 43132674
Wheeler 117868522
White
Whitfield
Wilcox
Wilkes
81233372
125908970
79189587
147124740
Wilkinson 126817906
Worth 119176451
Coastal Highway 236888318
Open
2926756
27782620
48949881
11628399
13106827
44255053
30185707
13549633
20166490
31527783
6878449
Total
89621210
167831032
230494955
54761073
130975349
125488425
156094677
92739220
167291230
158345689
126054900
236888318
Grand Total21577817204 4587401524 26165218728
i
iibimhiiw i ifi i mmnn ir161
DEPARTMENT OF
LABOR162
DEPARTMENT OF LABOR
ADMINISTRATION
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 2500000 2500000
Budget Balancing Adjustments 831132 73813
Transfers Other Spending Units 188 310
Total income receipts 1668680 2573503
CASH BALANCES JULY 1st
Budget Funds
622106
34030
2290786 2607533
PAYMENTS 1925671 284663 8362 18810 16500 2400 500 150
EXPENSE 2072998
Travel 425653
4734
20833
59250

3500


Total Expense Payments 2256756 34030 2586968
CASH BALANCES JUNE 30th 20565

Total expense payments 2290786 2607533

163
DEPARTMENT OF LABOR
ADMINISTRATION
INTRODUCTORY
The Department of Labor consists of the following divisions
1 Administration and Factory Inspection
2 Employment Service until December 31 1941
3 Unemployment Compensation Bureau
4 Industrial Board
The audit examinations are reported under separate covers
This report covers the Division of Administration and Factory Inspection
FINANCIAL CONDITION
This Agency ended the year in excellent financial condition with all bills
paid and a cash surplus at June 30 1942 of 20565
FUNDS AVAILABLE FOR OPERATIONS
The Division is supported by legislative appropriation The Division
received the full appropriation 2500000 in the year and in addition 73813
was transferred from the Emergency Fund to meet the amount of expendi
tures approved on budgets which was 2573813
COMPARISON OF AVAILABLE FUNDS
In the year ended June 30 1941 the available funds totaled 1668868
in the year ended June 30 1940 the available funds were 2500165 which
compares with the available income of 2573813 for the period under
review
DISPOSITION OF OPERATING FUNDS
The Division transferred 310 to the State Supervisor of Purchases
expended 2586968 for direct cost and decreased its cash balance for
operations 13465 thus accounting for all funds available
COMPARISON OF OPERATING FUNDS
Year Ended June 30
1942 1941 1940
Personal Services 2072998 1925671 1696572
Travel 425653 284663 202385
Supplies 4734 8362 26029
All Other 83583 38060 58577
2586968 2256756 1983563
164
The main difference in costs consisted in increased Personal Services
and Travel Expenses in the two years last reported and it is expected
Travel Expenses can be reduced in this coming fiscal year
GENERAL
The Commissioner of Labor Ben T Huiet was bonded for 1000000
with the National Surety Corporation and Berry B Holbrook Director
was bonded for 100000 with the Green Mortgage Indemnity Company
The records of the Division were found to be in good order and infor
mation readily obtainable
Appreciation is expressed to the Commissioner and the staff of this
office for their cooperation during this examination and throughout the
year
DEPARTMENT OF LABOR
EMPLOYMENT SERVICE
RECEIPTS
1941
165
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 8437500 7500000
Budget Balancing Adjustments 937500 3750000
Revenues Retained
Grants from U S Government 51307752 27625000
Transfers Other Spending Units 391258 406776
Total income receipts 58416494 31781776
CASH BALANCES JULY 1st
Budget Funds 586316 849930
57830178 32631706
PAYMENTS
EXPENSE
Personal Services 46003973 26811425
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Equipment
Miscellaneous
Total Expense Payments
2799229
996736
1057575
710150
725650
193673
3683050
752708
57504
1645266
343387
574134
303624
348096
51023
1955246
575009
24496
56980248 32631706
CASH BALANCES JUNE 30th
Budget Funds
849930
57830178 32631706
Half year Discontinued as State unit December 81 1941166
DEPARTMENT OF LABOR
EMPLOYMENT SERVICE
INTRODUCTORY
The State Employment Service existed until December 31 1941 as a
State Agency in cooperation with the Federal Social Security Board
Beginning January 1 1942 the Service was integrated with the U S
Employment Service and is now entirely under the control of the U S
Government
FUNDS AVAILABLE FOR OPERATIONS
Of the 7500000 State appropriation onehalf was available in the six
months period of the year in which the Agency was connected with the
State
The Federal Grant for the period was 27625000 of which the Social
Security Board furnished 23875000 and under its terms the U S Wagner
Peyser Fund matched the States 3750000 provided as stated above
In addition the Division received as a transfer from the Unemployment
Compensation Bureau another Division of the Department of Labor of
1500000 in the period
The State and Federal funds available including the interdivision
transfer together with cash balance at July 1 1941 of 849930 made a
total of 33724930 available for operations
DISPOSITION OF OPERATING FUNDS
This Division transferred 26487 to the State Supervisor of Purchases
to cover the pro rata cost of the Purchasing Department expended
32811706 expense of operation and transferred the balance of cash on
hand at December 31 1941 of 886737 to the Unemployment Compen
sation Bureau of the Department of Labor thus accounting for the total
available funds whereupon the account was closed
DETAIL OF OPERATING COSTS
The largest item of expense was Personal Services 26811425 Travel
Expenses 1645266 and Rents of Offices the Service had offices in 32
cities in Georgia 2135246 which amount includes 180000 to the
Capitol Square Improvement Committee All other expenses including
Equipment amounted to 2219769
COMPARISON OF OPERATING COSTS
This expense for the half year of 32811706 showed a relative increase167
when it is compared with the cost of the Service in the previous year
1941 of 56980248 and in the year 1940 of 51921371 The Employment
Service in general was expanding rapidly
GENERAL
The records of the Division were found to be in good order and infor
mation was readily obtainable
All receipts and disbursements were properly accounted for
The officials of this Agency rendered this the Department of Audits
every cooperation possible during this examination and throughout the
year168
DEPARTMENT OF LABOR
UNEMPLOYMENT COMPENSATION BUREAU
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Grants from U S Government 45680066
Transfers Other Spending Units 2693962
Total income receipts 42986104
NONINCOME
Public Trust Funds
Contributions by Employers 654583654
Interest from U S Treasury 57688687
CASH BALANCES JULY 1st
Budget Funds 167884
Public Trust Funds 2343909702
3099336031
53728555
3515423
50213132
1170260244
76927407
1058708
2688620434
3987079925
PAYMENTS
EXPENSE
Personal Services 31022526
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
2046803
836170
2060424
1063
1894867
78727
2826102
79142
1150216
99240
NONCOST
Public Trust Funds
Unemployment Benefits 367561609
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
1058708
2688620434
36518132
2112377
1510727
967173
480272
1991531
126991
5362230
36000
1726324
104509
Total expense payments 42095280 50936266
439434427
335574
3496373658
3099336031 3987079925169
DEPARTMENT OF LABOR
UNEMPLOYMENT COMPENSATION BUREAU
INTRODUCTORY
The Unemployment Compensation Bureau administers the Georgia
Unemployment Compensation Law of 1937 This law created a fund to be
raised by a tax or contribution whereby employers pay a certain per cent
of wages of workers into the fund These contributions must be placed
in the Unemployment Trust Fund in the Treasury of the United States
This fund which is for the sole purpose of paying benefits to the eligible
unemployed are released on requisitions by the Commissioner of Labor
on the Secretary of the Treasury
This is treated as a Public Trust Fund administered by an Agency of
the State Government contributions being considered nonincome and
benefits as noncost to the State
FINANCIAL CONDITIONUNEMPLOYMENT TRUST FUND
This fund amounted to 3496373658 at June 30 1942 The fund in
creased 807753224 from 2688620434 at the beginning of the year
This is accounted for by the contributions collected of 1247187651 ex
ceeding the 439434427 benefits paid by 807753224
Year Ended June 30
1942 1941 1940
Contributions collected 1247187651 895353217 776113826
Benefits paid 439434427 367561609 391293970
The effect of upsurge of employment in the war effort will be to reduce
amount of benefits for unemployed compensation and this will begin to be
reflected next year
FINANCIAL CONDITIONOPERATING FUND
At June 30 1942 with cash and accounts receivable of 388074 to pay
accounts payable of 290302 the Operating Fund showed a surplus of
87772
FUNDS AVAILABLE FOR OPERATIONS
The only source of income was the U S Social Security Board grant
of 53728555 in the year for operations This compares with 45680066
in 1941 and 41331134 in 1940
This income was reduced by transfer of 1500000 to the State Employ
ment Service a division of the Department of Labor and increased by a170
transfer from the latter division of 886737 to this Bureau making a
net reduction of available funds of 613263 These were merely trans
fers between divisions of the Department of Labor
The net amount available was 53115292 which with 1058708 cash
balance at beginning of year made 54174000 available for expenditure
on approved budgets
DISPOSITION OF OPERATING FUNDS
From the funds available there was transferred to the State Supervisor
of Purchases 82160 as the pro rata share of the cost of operations of
that office and the direct cost of the Bureau was 53756266 which in
cludes 2820000 transfer to Capitol Square Improvement Committee as
rents This left a cash balance of 335574 at June 30 1942 for future
operations
DETAIL OF OPERATING COSTS
The largest item of expense was 36518132 for Personal Services
8182230 for rents of building and equipment 2820000 of which was
to the State Capitol Square Improvement Committee and 2112377 for
Travel Expenses
COMPARISON OF OPERATING COSTS
The costs of this Bureau showed increase in practically all items over
1941 expenditures of 42095280 and 1940 expenditures of 42525860 as
the Bureau of Unemployment Compensation extended the scope of its
activities Part of the increase in this year may be accounted for by the
taking over of part of the expense of the Unemployment Service since
January 1 1942 reflected in the expenditures for rents
DETAIL OF OPERATING COSTS
Year Ended June 30
Object 1942 1941 1940
Personal Services36518132 31022526 29224813
Travel Expenses 2112377 2046803 1974547
Supplies Materials 1510727 836170 1789915
Communication 967173 2060424 3588633
Heat Light Power Water 480272 1063 178614
Publications 1991531 1894867 896098
Repairs 126991 78727 106435
Rents 8182230 2826102 3487241
Insurance 36000 79142 43500171
Equipment 1726324 1150216 1105284
Miscellaneous 104509 99240 130780
53756266 42095280 42525860
BONDS
The bond of the Chief Accounting Officer was 5000000 with the
National Surety Corporation Chief Accountant 500000 and Cashier
500000 Others with 100000 bonds numbered 33
GENERAL
Returned bad checks should be charged to a Returned Checks Ac
count and not to the Contributions Account and collections of same
credited to the Returned Checks Account so that returned checks on
hand can be verified and identified
The records were found to be in good order and all information desired
was readily available
Appreciation is expressed to the officials of this Department for the
cooperation rendered during this examination and throughout the year172
DEPARTMENT OF LABOR
UNEMPLOYMENT COMPENSATION BUREAU
DETAIL OF RENTS PAID
BUILDINGS
Transfer to Capitol Square Improvement Committee
Branch Offices
Albany
Americus
Athens
Atlanta
Augusta
Bainbridge
Brunswick
Cartersville
Cedartown
Columbus
Cordele
Dalton
Dublin
Elberton
Gainesville
Griffin
LaFayette
LaGrange
Macon
Marietta
Milledgeville
Monroe
Moultrie
Newnan
Rome
Savannah
Swainsboro
Thomaston
Thomasville
Tifton
Valdosta
Waycross
Other Buildings and Storage
EQUIPMENT
I B M Corp
Rekordok Corp
75000
36000
60000
270000
90000
36000
45000
30000
37500
180000
30000
51000
30000
15000
67500
60000
30000
39000
180000
39000
36000
36000
36000
24000
90000
180000
24000
39438
36000
36000
45000
45000
2820000
2028438
154000 5002438
3170792
9000
3179792
8182230

mSSmimDEPARTMENT OF LABOR
UNEMPLOYMENT COMPENSATION BUREAU
OPERATING FUND BALANCE SHEET
JUNE 30 1942
173
ASSETS
Cash in Bank
Advance DepositEastern Air Lines
LIABILITIES
Accounts Payable
335574
42500
378074
290302
SURPLUS
For Operations
CONTRIBUTION AND BENEFIT TRUST FUND
BALANCE SHEET JUNE 30 1942
ASSETS
Cash in banks and in transit
U S Treasury Funds deposited with
24120160
3472253498
87772
378074
3496373658
LIABILITIES
Unemployment Trust Funds for Georgia
U S Treasury custodian or trustee of contribution
funds
State of Georgia owner and trustee of benefit funds
requisitioned
Unemployed Eligibles beneficiaries of the fund
Total
3496373658174
i
DEPARTMENT OF LABOR
INDUSTRIAL BOARD
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Earnings Protection Services
Budget Balancing Adjustments
Revenues Retained
Earnings Protection Services
9539572
136901
55260
Transfers Other Spending Units 704362
Total income receipts
10382486
371548
28500
708398
NONINCOME
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
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
NONCOST
Private Trust Accounts
8753569 9331040
21122
121
254777
121
113730
7819570
324090
172863
339539
32411
12783
136350
10117
148221
700
11702
113730
9143198 9456472
7714127
327139
272353
324750
118642
9169
136350
9628
363493
8996644 9275651
21122
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
11702
113730
67091
113730
9143198 9456472
175
DEPARTMENT OF LABOR
INDUSTRIAL BOARD
This report covers an examination of the Industrial Board a division of
the Department of Labor for the year ended June 30 1942
FINANCIAL CONDITION
The Board completed the year with an operating surplus of 575540
which is an increase over that of the previous year of 426937 All obli
gations are reported paid and throughout the year discounts were taken
wherever possible an action which is to be commended
Included in the assets of the Department is 508449 the amount which
is due the Industrial Board from the Special Budget Balancing Fund for
deductions made in the past years The Executive Order making this
adjustment provided that the funds would be made available to the Indus
trial Board when needed The following is a quotation from all the
Executive Orders which made these transfers
That surplus funds indicated for those agencies supported by regulatory
fees shall be made available to the respective agencies when needed in the
amount of such regulatory fees and in accordance with Board approval
Also included in the assets of this Department and set up as a reserve is
113730 cash deposited by the Tallapoosa Cooperage Company in lieu of a
surety bond as required for selfinsurers
FUNDS AVAILABLE FOR OPERATIONS
Funds for the operations of this Department are supplied by assess
ment against employers electing to come under the provision of the
Workmens Compensation Act and from such minor income as can be
derived from the sale of transcripts and from penalties
Assessments collected in this period amounted to 10382486 after
deducting all refunds and adjustments The amount of the assessments
this past year was 843035 more than that for the previous year
In addition to the funds made available by these assessments there was
25500 received for the sale of transcripts and 3000 received from
penalties enforced making the total funds collected for the operations
of the Department for the year 10410986
DISPOSITION OF FUNDS
Of the 10410986 collected for the operations of the Department in
the period 8402 was transferred to the Supervisor of Purchases to
cover the pro rata share of the cost of operating the Purchasing office
176
9975647 including 699996 transfer to Capitol Square Improvement
Committee as rents was expended for the operations of the Department
which will be discussed in a later paragraph 55389 was accounted for
by an increase in the cash balance of the Department and 371548 is
accounted for by the transfer to the Budget Balancing Fund which was
discussed in previous paragraph Thus these amounts fully account for
the income of the Agency for the year
OPERATING COST OF THE AGENCY
The total cost of the operations as set out above was 9975647 for the
year just closed which compared with the 10957175 for the year ended
June 30 1940 and with 9696640 for the year ended June 30 1941
It appears that the governmental cost payments for this past year is
about the normal amount that is justified for the operations of this
Agency It is to be noted that the amount expended for personal services
is 500000 under the amount expended for the year ended June 30 1940
and 100000 under the amount expended for the prior year Comparing
this years report with the two previous years it is found that all the
other items of expense are very close to the amount expended each year
with the exception of the item of equipment which shows an increase of
215272
GENERAL
The Hon Hal M Stanley retired Director drew the 180000 annual
retirement pay provided for under the provision of the Act of General
Assembly approved March 24 1939 The Secretary and Treasurer A J
Hartley is bonded by the Continental Indemnity Company Bond No 1780
The records of this Division were found in order and all information
desired was readily obtainable
Appreciation is expressed to the Board the Secretary and Treasurer
and the staff of this office for the cooperation shown this department
during this examination and throughout the year and for their efforts
to carry on the work of the Department with dispatch177
DEPARTMENT OF LABOR
INDUSTRIAL BOARD
CURRENT FUND BALANCE SHEET
JUNE 30 1942
ASSETS
CASH ASSETS
Available Cash
Operating Account 67091
Agency Account 113730
Due from Special Emergency Fund 508449
689270
LIABILITIES
CASH LIABILITIES
None reported
RESERVE
Agency Account Cash deposit 113730
SURPLUS
For Operations 575540
689270
179
DEPARTMENT OF
LAW110
180
DEPARTMENT OP LAW
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
5000000 5000000
3084569 1274010
Budget Balancing Adjustments
Transfers Other Spending Units 3729 1093
Total income receipts 1911702 3724897
CASH BALANCES JULY 1st
Budget Funds
2342992
41026
4254694 3765923
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication 1
Publications
Repairs
Rents
Insurance
Miscellaneous

3450867
16555
126042
176677
193545
3680
1800
1750
37788
3223267
15503
52328
216333
161161
2050
1250
Total expense payments 3933128 3671892
OUTLAYS
Equipment
280540
69792
CASH BALANCES JUNE 30th
Budget Funds
41026
24239
4254694 3765923
MMUHMMMH
HBWUgflm

181
DEPARTMENT OF LAW
FINANCIAL CONDITION
The Department of Law ended the year June 30 1942 in good condition
with a cash surplus of 24239
FUNDS AVAILABLE FOR OPERATIONS
The General Fund appropriation for this Department was 5000000
and as this was in excess of the needs of the Agency as approved on
budgets by 1274010 for the year this amount was transferred to the
Special Surplus Fund as provided by law leaving 3725990 net funds
available from the years appropriation
In addition thereto the Department had a cash balance of 41026 at
the beginning of the year which made the gross amount of funds available
for expenditure 3767016
DISPOSITION OF AVAILABLE FUNDS
From the 3767016 available funds there was transferred to the State
Supervisor of Purchases 1093 as the pro rata share of the operating cost
of that Department and the direct cost of the Law Department was
3741684 leaving a cash balance of 24239 at the end of the year
DETAIL OF OPERATING COSTS
The costs of the Department are set out below
Year Ended June 30
1942
Personal Services 3223267
Travel 15503
Supplies 52328
Communication 216333
Publications 161161
Repairs 2050
Rents
Insurance 1250
Equipment 69792
Miscellaneous
1941
3450867
16555
126042
176677
193545
3680
1800
1750
280540
37788
1940
2970584
95636
44010
199193
94954
500
172188
37788
3741684 4213668 3614853
It is to be noted that in each of the years 1942 and 1941 an average of
175000 was expended for publication of AttorneyGeneral Opinions
and Briefs182
GENERAL
The bond of the Cashier is 500000
Number of personnel in the Department at June 30 1942 was 11 com
pared with 12 in the 1941 year and 14 in the 1940 year
All expenditures were within limitations fixed for the expenditure of
State funds by law and the AttorneyGeneral and the members of the staff
of the Department are to be commended for holding expenses to a minimum

WgHHHnMIBMMiHilHHBHHHHHIBH
183

STATE LIBRARYp
184
STATE LIBRARY
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Revenues Retained
Earnings General Government Services
Transfers Other Spending Units
Total income receipts
3000000 3000000
959710 919523
378240
16064 15410
2402466 2065067
NONINCOME
State Revenue Collections Unfunded
43400 43400
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
769847
332605
43400
3215713 2397672
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
Publications
Repairs
Insurance
Total expense payments
1134056
38188
24037
3326
500
814508
12817
22715
2840
37014
500
1200107 890394
OUTLAYS
Equipment
1639601
1447456
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
332605
43400
59822
3215713 2397672
185
STATE LIBRARY
FINANCIAL CONDITION
The State Library ended the year with a surplus of 59822 which was
applicable 48982 for operations and 10840 for publishing court reports
REVENUE COLLECTIONS
This Agency collected Notary Public Commissioning Fees in the amount
of 549600 and fees for issuing certificates in the amount of 52300
also sales of Acts Journals Codes and Court Reports in the amount of
154603 and had on hand at July 1 1941 unfunded collections of 43400
held from the previous year This made a total to be paid into the State
Treasury of 799903
DISPOSITION OF REVENUES
All the above revenues collected as well as the 43400 balance of 1941
were funded in the State Treasury in the General Fund
COMPARISON OF REVENUE RECEIPTS
In the year 1941 the Notary Public Commissioning Fees were 513000
certificates 34550 and sales of reports 26255 totaling 573805 while
in the year 1940 the Notary Public Commissioning Fees were 419800
certificates 41100 and sales 135425 totaling 596325
The revenues fluctuate receipts being slightly more in years when
General Assembly meets and sales of Acts and Journals are thereby re
flected Notary Public Commissioning is on the increase
FUNDS AVAILABLE FOR OPERATIONS FOR BOOKS
AND FOR PRINTING COURT REPORTS
The appropriation for the State Library is 1000000 for operations
750000 for books and 1250000 for printing Court Reports The first
two items are Library functions and the third is for the benefit of the
judicial branch
The above appropriation being 1750000 for operations and purchase
of books together with the cash balance July 1 1941 of 76196 made a
total of 1826196 which was in excess of the needs of the Library as
approved on the budgets for the year by the amount of 519380 This
amount was duly transferred to the Special Surplus Fund as provided by
law leaving 1306816 net funds available for expenditure as approved
on budgets186
DISPOSITION OF FUNDS FOR OPERATION AND BOOKS
From the 1306816 net funds available there was transferred to the
State Supervisor of Purchases 15410 for the pro rata cost of the
operations of that Department
The amount expended for operations was 890394 and for books
352030 and there remained a cash balance of 48983 at the end of the
year for operations and books which completely accounts for all funds
DISPOSITION OF FUNDS FOR PRINTING COURT REPORTS
The appropriation was 1250000 and there was a balance of 256409
in this fund on July 1 1941 making a total of 1506409 available This
exceeded the approved budget and there was transferred to the Special
Surplus fund 400143 The expenditures for publishing Court Reports
were 1095426 leaving a cash balance of 10840 at the end of the year
for future expenditure
DETAIL OF COST OF OPERATIONS
Year Ended June 30
1942 1941 1940
Operations 890394 1236201 1281032
Books 352030 603672 408546
Publishing Court Reports 1095426 999835 1292075
2337850 2839708 2981653
GENERAL
The operations of the Library showed a decrease in the year accounted
for mainly in personal services
The State Librarian is bonded for 200000 with the National Surety
Corporation
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 Public Commissioning
The records of the office are in excellent condition
Appreciation is expressed to the State Librarian and her staff for the
unfailing cooperation rendered this office during this examination and
throughout the year

187
LIBRARY COMMISSION188
STATE LIBRARY COMMISSION
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 1750000 1750000
Budget Balancing Adjustments 691401 586827
Transfers Other Spending Units 5248 5507
Total income receipts 1053351 1157666
CASH BALANCES JULY 1st
Budget Funds 392407 224
1445758 1157890
PAYMENTS
EXPENSE
Personal Services 665000 672000
Travel 22920 13800
Supplies Materials 70516 42948
Communication 38706 32106
Publications 16700
Repairs 2000
Insurance 250 250
Miscellaneous 691
Equipment 4395
Total expense payments 799392 782890
OUTLAYS
Equipment 646142 375000
CASH BALANCES JUNE 30th
Budget Funds 224
1445758 1157890
HMSS
m189
LIBRARY COMMISSION
FINANCIAL CONDITION
The Library Commission ended the year with no cash balance and no
indebtedness thereby expending exactly the amount approved on budgets
FUNDS AVAILABLE FOR OPERATIONS
The appropriation for the Commission was 1750000 This was in
excess of the needs of the Agency as approved on budgets for the year
and 586827 was transferred to the Special Surplus Fund as provided
by law thereby leaving available 1163173 from the years appropriation
which with a cash balance in the hands of the Commission of 224 at the
beginning of the year made 1163397 available for expenditure as
approved on budgets
DISPOSITION OF AVAILABLE FUNDS
Of the 1163397 available funds 5507 was transferred to the Super
visor of Purchases as the pro rata share of the cost of operations of that
Department The maintenance cost of the Commission was 782890 and
the addition of books to the Library cost 375000 these items of expendi
ture fully accounting for the available funds
DETAIL OF OPERATING COSTS
Personal Services in the amount of 672000 was the largest item of
expense other expense items being 110890 totaling 782890 This does
not include cost of permanent additions of books to the Library amounting
to 375000 In the year 1941 the operating cost of the Commission was
890826 and cost of books 554708 In the year 1940 the operating cost
was 914391 and books purchased amounted to 270000
GENERAL
The Commission supplies rural communities with circulating libraries
The number of volumes on hand June 30 1942 available for circulation was
28172 The Commission is doing an excellent service
The bond of the Secretary and Disbursing Officer was 100000 with
the American Employers
The records were in order and receipts and disbursements properly
accounted for
Appreciation is expressed to the officials and staff for the cooperation
rendered during the course of this examination and throughout the year
191
DEPARTMENT OF
MILITARY192
MILITARY DEPARTMENT
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 8500000 8500000
Budget Balancing Adjustments 1859751 1739208
Revenues Retained
Earnings Protection 5000
Transfers Other Spending Units 1812854 19458
Total income receipts 4827395 6746334
CASH BALANCES JULY 1st
Budget Funds 4091370 839802
8918765 7586136
PAYMENTS
EXPENSE
Personal Services 3426818 1806812
Travel 312122 114810
Supplies Materials 397096 459883
Communication 213695 126814
Heat Light Power Water 275015 111831
Publications 15553 12522
Repairs 72951 119245
Rents 8060
Rents for National Guard Units 1726940 572314
Insurance 29783 9050
Equipment 320330 619420
Miscellaneous 36236 24457
Total expense payments 6834599 3977158
OUTLAYS
Lands Improvements 1244364 1177126
Equipment 302800
CASH BALANCES JUNE 30th
Budget Funds 839802 602326
Budget Funds Reserve for Organizations 1526726
m
8918765 7586136193
MILITARY DEPARTMENT
FINANCIAL CONDITION
The Military Department of Georgia ended the year in a good condition
having surplus of 392572 after providing a reserve for accounts payable
of 38189 and 171565 to complete armory construction project
The National Guard Organization Units Fund is a trust fund amounting
to 1526726 held for and until the return to Georgia of units in the
U S Military Service
FUNDS AVAILABLE FOR OPERATIONS
The appropriation for the Military Department was 7000000 for
operations and 1500000 for riot duty There was no occasion for use
of the Riot Fund and it was duly transferred to the Special Surplus Fund
In addition to 7000000 appropriation for the year for operations two
jury exemption fees were collected and retained amounting to 5000 and
there was a cash balance in the hands of the Department at July 1 1941
of 839802 making total available funds of 7844802 This exceeded
the amount of approved budget for the year and 239208 was duly trans
ferred to the Special Surplus Fund leaving 7605594 available for opera
tions as approved on budgets
DISPOSITION OF AVAILABLE FUNDS
Of the 7605594 available funds 19458 was transferred to the Super
visor of Purchases for the pro rata cost of the operations of that office
and the Military Department expended as direct cost of expense and outlay
6983810 detailed as follows
For Office and Administration2109803
Warm Springs Little White House Guard 129250
Armory Confederate Ave Maintenance 1165791
Quarterly Allowances each 524760 2099040
Construction WPA 179th F A Armory
Atlanta Confederate Avenue 333435
Equipment Gainesville Armory 150000
Improvements WPA Camp Toombs near Toccoa Ga 996491
Of the 2099040 allowance to National Guard Units for Armory rents
57214 was disbursed and 1526726 was held as a reserve for subsequent
disbursement for this purpose
At the end of the year there remained a cash balance of 602326 in the
operating fund of the Department and 1526726 in the Armory Rent
Reserve Fund thus fully accounting for all available funds mzmr
194
COMPARISON OF COSTS
The total governmental cost in the year just ended was 6983810
including 1526726 Armory Rent Reserve set up which compares with
8078963 in the 1941 year and 8978728 in the 1940 year
The decrease is accounted for partly in that no martial riot law
expenditures were incurred this year while 564382 and 928156 were
used in the 1941 and 1940 years respectively in the Albany Tornado the
Highway Department and the Auditorium Armory Fire Atlanta
The decrease this year is further reflected in the payments for Personal
Services The regular personnel numbered 9 in 1942 10 in 1941 and 18
in 1940
COMPARISON OF OBJECT BY EXPENDITURE
Year Ended June 30
1942 1941 1940
Personal Services1806812 3426818 3946944
Travel Expense 114810 312122 563814
Supplies 459883 397096 342314
Communication 126814 213695 190579
Heat Light Power Water 111831 275015 195723
Publications 12522 15553 7139
Repairs 119245 72951 55449
Rents 8060 25977
Insurance 9050 29783 9050
Indemnities 15480
Equipment 619420 320330 160882
Miscellaneous 8977 36236 356913
Allowances to Organizations 2099040 1726940 2132151
Buildings Improvements 1479926 1244364 991793
6983810 8078963 8978728
GENERAL
The Military Department with the Adjutant General as head thereof is
charged with the affairs of the National Guard of Georgia all of which
now is in Federal service
There still remain the services of office administration including old
records of veterans the maintenance of Confederate Avenue Armory
the Warm Springs Guard and the completion of improvements at Camp
Toombs Quarterly allowances remain at the same figure this year
While the Military Department has no connection with the State Guard
or Civilian Defense Committee the needs and requirements of the Military
Department will not materially decrease
The trust fund for the organizations of the National Guard into which
the quarterly allotments are now deposited together with the amounts far

195
deposited by units before departure was set up for the reason of the
virtually impossible task of sending checks to the Commanding Officers
of the original units scattered over the world This fund will be held
subject to distribution at the time of return of organizations or disposed
of in accordance with law
Bond of the Adjutant General is 1000000 with the Hartford Accident
and Indemnity Company
The records were neatly and accurately kept and all information was
readily available
Appreciation is expressed to the Adjutant General and his staff for the
cooperation rendered during this audit and throughout the year in holding
the expenses down196
MILITARY DEPARTMENT
STATE DEFENSE CORPS
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Budget Balancing Adjustment
Transfers Other Spending Units
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
Miscellaneous
Total Expense Payments
OUTLAY
Equipment
CASH BALANCE JUNE 30th
Budget Funds
1941
1942
15000000
1805086 12450
1805086 14987550
1606765
1805086 16594315
122550 9426153
21794 771805
6550 1601387
11652 538256
18195
121782
28183
100700
675 2925
35100 231043
198321 12840429
1606765
429045
3324841
1805086 16594315
From Audit Report by Osborn Stribling Certified Public Accountants
gHH
197
MILITARY DEPARTMENT
STATE DEFENSE CORPS
November 30 1942
In accordance with agreement we have made an examination of the
State Defense Corps State of Georgia for the year ended June 30 1942
and submit herewith our report together with the relative statements
enumerated in the index
Our examination consisted of a verification of the receipts and disburse
ments for the period under review Checks representing the disbursements
were compared with the cash book entries and supporting vouchers were
submitted for our inspection The bank account was reconciled at June 30
1942 and the balance on deposit in the bank was verified by a certificate
received from the depository
Receipts for the period amounted to 15000000 this amount being
transferred from the Special Emergency Fund Disbursements for the
period under review totaled 13281924
We did not make a detailed verification of the Personal Service and
Traveling Expenses An analysis of this account was made by an employee
of the State Auditing Department but we did make a test of the analysis
sufficient for our satisfaction
MM

upWsiSS4
m
Bin
fiiif
199
MILK CONTROL
BOARD200
MILK CONTROL BOARD
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Earnings Development Services 5018203 6185809
Budget Balancing Adjustments 278030 1315551
Transfers Other Spending Units 455 656
Total income receipts 4739718 4869602
NONINCOME
State Revenue Collections Unfunded 40800 121800
CASH BALANCES JULY 1st
Budget Funds 148756 22963
State Revenue Collections Unfunded 80700 121500
5009974 4892265
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
3248366 3020731
1306631 1315282
25094 31878
145005 201659
34554 155591
1545 2150
63400 41000
18267 17776
18266 22296
4383 10620
Total expense payments 4865511 4818983
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
22963 73582
121500 300
5009974 48922651
201
MILK CONTROL BOARD
FINANCIAL CONDITION
The Milk Control Board ended the year in good condition with 73582
cash surplus for operations
REVENUE COLLECTIONS
This Board under provision of law collected fees from producers
1604025 from distributors 1264667 from producersdistributors
2125685 from milk stores 1253943 and from penalties 7000 With
fees on hand of prior year unfunded of 121500 there was a total of
6376820 to be funded in the State Treasury
DISPOSITION OF REVENUE COLLECTIONS
From the revenue collections 6377120 was paid to the State Treasury
of which 191311 went to the general fund as a 3 levy on allocated
funds for expense of housing the Board and 6185809 was placed to the
credit of the Milk Control Board upon which the Board makes requisition
for its operating expenses
It is noted that 300 was paid to the Treasury in excess of what should
have been funded and the Board will make adjustment in the year 1943
FUNDS AVAILABLE FOR OPERATIONS
While the Board had 6185809 set up to its credit this exceeded budgets
approved for the year by 1315551 and this amount was transferred to
the Special Surplus Fund leaving 4870258 which with the cash balance
of 22963 at the beginning of the year made 4893221 available for
operations as approved on budgets
DISPOSITION OF OPERATING FUNDS
There was transferred to the State Supervisor of Purchases 656 as
the pro rata share of the cost of operations of that Department and
4818983 was expended for the direct cost of the Board 3020731 was
for Personal Services 1315282 for Travel and 482970 for all other
expenses There remained a balance at the end of the year of 73582 for
operations202
COMPARISON OF OPERATING COSTS
The costs of the Board for three years are set out below
Year Ended June 30
1942
Personal Services3020731
Travel 1315282
Other Expense 482970
1941
3248366
1306631
310514
1940
3197616
1343448
451490
4818983 4865511 4992554
GENERAL
The Director is bonded for 1000000 with the National Surety Corpo
ration
The records were in good order and information readily obtainable
Appreciation is expressed to the officials and staff of this office for the
cooperation evidenced during this examination and throughout the year
AEi203
DEPARTMENT OF
NATURAL RESOURCES
204
DEPARTMENT OF NATURAL RESOURCES
COMMISSIONERS OFFICE
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Earnings Development Services
Transfers Other Spending Units
691229
36915
2434801
Total income receipts 691229 2471716
CASH BALANCES JULY 1st
Budget Funds
794
9886
692023 2481602
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
594502 1138252
86215 253058
107879
1420 47144
204463
1340
4000
668084
4000
682137 2428220
CASH BALANCES JUNE 30th
Budget Funds
9886
53382
692023 2481602
Ofiii
205
NATURAL RESOURCES DEPARTMENT
COMMISSIONERS OFFICE
INTRODUCTION
The Office of Commissioner as now constituted consists of the Commis
sioner of Natural Resources a secretary public relations director and an
educational director Since April 1 1942 the publication of Outdoor
Georgia was taken over by this office
The divisions of the Department of Natural Resources are besides the
Commissioners Office
Division of Forestry
Herty Foundation
Division of Mines Mining and Geology
Division of Parks and Monuments
Division of Wild Life
Reports of examination of these units are filed separately
FINANCIAL CONDITION
The Commissioners Office ended the year in a good financial condition
having a surplus of 20882
FUNDS AVAILABLE FOR OPERATIONS
The income of the Commissioners Office consisted of transfers from the
Division of the Department as follows from Forestry Division 725859
from Mines Division 476640 from Parks Division 366878 and from
Wild Life Division 866607 Other income was from subscriptions and
advertisements for Outdoor Georgia 36915 The total income of
2472899 shown above together with cash balance 9886 made available
a total of 2482785 for the year for operations
DISPOSITION OF OPERATING FUNDS
From the 2482785 available funds 1183 was transferred to the
Supervisor of Purchases 2428220 was expended for the operations of
the Commissioners Office leaving cash balance at June 30 1942 of
53382 to cover accounts payable of 32500 and a surplus of 20882 as
shown on the Balance Sheet
COMPARISON OF OPERATING COSTS
Year Ended June 30
1942 1941 1940
Personal Services1138252 594502 387742
Travel Expense 253058 86215 21355206
a
Supplies 107879
Communication 47144
Publications 204463
Repairs 1340
Insurance 4000
Equipment 668084
Miscellaneous 4000
2428220
9692
1420 16549
500
500
3427
682137 439765
The increase in operating cost is accounted for by the additional activi
ties of public relations educational films and the publication of the maga
zine Outdoor Georgia Of the 668084 equipment purchases 411750
was for films and educational equipment 236500 for motor vehicle
equipment and 19834 other equipment Of the 107879 supplies pur
chased 80271 was for material for signs on highways 13013 photo
graphic supplies and 14595 for operating motor vehicle supplies
GENERAL
Bond of the Commissioner is in the amount of 1000000
The books were neatly and accurately kept and all expenditures were
within the limits of the laws governing the operations of this Division
DEPARTMENT OF NATURAL RESOURCES
DIVISION OF FORESTRY
207
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Revenues Retained
Grants from U S Government
Earnings Development Services
Transfers Other Spending Units
9530000 9530000
6827899 1370636
8276899 7247749
8460389 6900393
1229831 1811880
Total income receipts
18209558 20495626
CASH BALANCES JULY 1st
Budget Funds
6649458
2328057
24859016 22823683
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Grants to Timber Protective Org
Equipment
Miscellaneous
Total expense payments
f 11641829 11258302
1754503 1408935
3013593 1631930
340139 284343
93213 86705
158635 110720
390778 989177
30816 19375
75760 32016
3058113 2741484
1468734 1205756
34797 7619
22060910 19776362
OUTLAYS
Lands and Improvements
470049
15555
CASH BALANCES JUNE 30th
Budget Funds
2328057
3031766
24859016 22823683208
DEPARTMENT OF NATURAL RESOURCES
FORESTRY DIVISION
FINANCIAL CONDITION
The Division of Forestry of the Department of Natural Resources ended
the year in a good condition having a surplus of 2122253
FUNDS AVAILABLE FOR OPERATIONS
The State appropriation for the year was 9530000 which was 1370636
in excess of the amount approved on budget and the amount was trans
ferred to the Special Emergency Fund The State allotment for the Forestry
Department proper was further reduced by a 1000000 transfer to the
Herty Foundation as provided by law for wood pulp products and plastics
experiments by a 725859 transfer to the Commissioners Office of the
Department and by a 45000 transfer to the Division of Wild Life leaving
net 6388505 available for the operations of the Forestry Division from
appropriations
The other income of the Division amounted to 14148142 of which the
Federal grants were 7247749 County Protective Units were assessed
4739986 for cooperative fire control work sales of nursery stock mostly
pine seedlings for reforestation amounted to 1360486 collections for
tractor plowing of fire gaps totaled 613552 rents and sales collected
from the Coastal flatwoods lands area amounted to 166693 and miscel
laneous sales totaled 19676
The above sources of income provided 20536647 which together with
cash balance at July 1 1941 of 2328057 made 22864704 available for
the operating cost of the Division as approved on budgets
DISPOSITION OF OPERATING FUNDS
From the 22864704 available funds 41021 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office and 19791917 was expended for the operations of the
Division of Forestry leaving cash balance at June 30 1942 of 3031766
to cover accounts payable of 274551 a reserve for County Protective
Units of 634962 and a surplus of 2122253 as shown on the Balance
Sheet
COMPARISON OF OPERATING COSTS
Year Ended June 30
EXPENSE
1942
Personal Services11258302
Travel Expense 1408935
1941
11641829
1754503
1940
8757996
1420442
209
Supplies 1631930
Communication 284343
Heat Light Power 86705
Printing 110720
Repairs 989177
Rents 19375
Insurance and Bonding 32016
Equipment 1205756
Miscellaneous 7619
Grants to T P O 2741484
Indemnities
3013593 2994687
340139 333653
93213 72327
158635 115614
390778 327232
30816 32082
75760 59189
1468734 2149502
34797 72155
3058113 2940851
2500
19776362 22060910 19278230
OUTLAY
Lands and Improvements
15555
470049
155748
19791917 22530959 19433978
The Division of Forestry in cooperation with the County Protective
Units works to prevent or control forest fires Other activities of the
Division are aiding in developing new forest areas by encouraging the
planting of nursery stocks and furnishing the same at low cost
GENERAL
The Director of the Division is bonded in the amount of 500000 The
cost of the various activities of the Division including the administrative
cost is to be available from the financial records in the future so that
information can be furnished the public as the various activity costs of
the Forestry Division
The officials and staff of this Division are to be commended for the
showing made in cost of operations
The records were kept in good order and all expenditures are within the
provisions of law for the operations of this Agency
Appreciation is expressed to the officials and staff for the cooperation
rendered this Department during this examination and throughout the year210
DEPARTMENT OF NATURAL RESOURCES
FORESTRY DIVISION
GRANTS TO TIMBER PROTECTIVE ORGANIZATIONS
YEAR ENDED JUNE 30 1942
Bartow 121214
Charlton 360946
Cherokee 153850
Consolidated 359926
Ellijay 81974
Georgia Coastal Plains 285948
Ogeechee 253455
Suwanee 797775
Wayne 326396
2741484
PAYMENTS BY ACTIVITY
Administration
Fire Protection
Museum
Propagation
Expense
2269450
15945696
30000
1531216
Outlay
15555
19776362
15555sfif
DEPARTMENT OF NATURAL RESOURCES
FORESTRY DIVISION
CURRENT FUND BALANCE SHEET
JUNE 30 1942
ASSETS
CASH ASSETS
Cash Balance
State Treasury
1357261
1674505
211
3031766
LIABILITIES
CASH LIABILITIES
Accounts Payable
Reserve
County Protective Units
274551
634962
SURPLUS FOR OPERATIONS
909513
2122253
3031766
212
DEPARTMENT OF NATURAL RESOURCES
DIVISION OF HERTY FOUNDATION
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Donations 1559000 1120590
Transfers Other Spending Units 1000000 1000000
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total income receipts 2559000 2120590
CASH BALANCES JULY 1st
Budget Funds 683073 491663
3242073 2612253
910353 723159
34408 56379
267316 114944
33199 27356
573660 596112
30000
51011 47311
604642 604641
34904 36393
19670 4030
8753
Total expense payments 2550410 2210325
NONCOST
Loans Payable 200000
CASH BALANCES JUNE 30th
Budget Funds 491663 401928
3242073 2612253IHI

213
DEPARTMENT OF NATURAL RESOURCES
HERTY FOUNDATION
INTRODUCTION
The Herty Foundation with offices at Savannah was created by an
Act of the General Assembly for research in connection with forestry
and is reported herein as a Research Station of the Division of Forestry
in the State Department of Natural Resources
FINANCIAL CONDITION
The Foundation ended the year in a good financial condition having a
cash surplus of 401928
FUNDS AVAILABLE FOR OPERATIONS
The Foundation received from the Division of Forestry the annual legis
lative appropriation of 1000000 received from gifts for research
1120500 and from miscellaneous sources 090 all of which together
with the cash on hand July 1 1941 of 491663 made 2612253 avail
able for all operations for the year as compared with 3042473 in 1941
and 3496051 in 1940
DISPOSITION OF AVAILABLE FUNDS
From the 2612253 available funds 2210325 was expended for
research leaving 401928 cash on hand June 30 1942
COMPARISON OF EXPENDITURES
Year Ended June 30
1942
1941
1940
Personal Services 723159
Travel Expense 56379
Supplies Materials 114944
Communication 27356
Heat Light Water 596112
Publications
Repairs 47311
Rents 604641
Insurance 36393
Interest
Equipment 4030
Miscellaneous
2210325
910353 1480083
34408 75311
267316 252636
33199 58362
573660 242957
30000 481
51011 17774
604642 604642
34904 39785
12407
19670 20000
8753 8540
2550410 2812978
214
GENERAL
The Herty Foundation does experimental work to devise methods to
improve products manufactured from wood pulp and to create new
uses for it
The SecretaryTreasurer is bonded for 5000000 As the volume of
business has decreased the amount seems too large
The employees numbered 3 in 1942 as compared with 5 in 1941 and
5 in 1940
Receipts and disbursements were properly accounted for and all ex
penditures were within the limits of law and of approved budgets
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
SecretaryTreasurer and bookkeeper in the proper conduct of the affairs
of this Agency
HIHMMBMHBHHBONBlBHHBHIHBH
215
DEPARTMENT OF NATURAL RESOURCES
DIVISION OF MINES AND GEOLOGY
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Revenues Retained
Earnings Development Services
Transfers Other Spending Units
Total income receipts
6000000 6000000
4931306 1378542

11205 5535
80869 529309
999030 4097684
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
3781928
96177
4780958 4193861
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
3370565 2859590
300098 285573
419192 316773
70674 86270
90977 94719
51421 36543
15867 15974
177675 201908
3341 2500
166530 108489
18441 24336
Total expense payments
4684781 4032675
CASH BALANCES JUNE 30th
Budget Funds
96177
161186
4780958 4193861216
DEPARTMENT OF NATURAL RESOURCES
GEOLOGY AND MINES DIVISION
FINANCIAL CONDITION
The Division of Mines Mining and Geology of the Department of
Natural Resources ended the year in a good condition having a surplus
of 110295
FUNDS AVAILABLE FOR OPERATIONS
The State appropriation for the year was 6000000 which exceeded the
amount of expenditures on approved budget by 1378542 which was
transferred to the Special Surplus Fund The State allotment was further
reduced by 476640 transferred to the Commissioners Office of the
Department of Natural Resources as provided by law and by 45000
transferred to the Division of Wild Life leaving 4099818 State allot
ment available for the direct cost of this Division The 4099818 net
available funds from appropriation together with 5535 from sale of
maps and cash balance at July 1 1941 of 96177 made available a total
of 4201530 for the years operations
DISPOSITION OF OPERATING FUNDS
From the 4201530 available funds 7669 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of operations of
that office and 4032675 was expended for the cost of the operations of
the Division leaving the cash balance at June 30 1942 of 161186 to
cover accounts payable of 50891 creating a surplus of 110295 as
shown on the Balance Sheet
The costs of the operations as to activities were Mines Mining and
Geology 2401643 Museum 131204 and Water Resources Survey
1499828 reimbursed to U S Government a Federal project
COMPARISON OF OPERATING EXPENDITURES
Year Ended June 30
194219411940
Personal Services2859590 3370565 2769872
Travel Expense 285573 300098 260886
Supplies Materials 316773 419192 240624
Communication 86270 70674 55462
Heat Light Power Water 94719 90977 64222
Printing 36543 51421 260596
Repairs 15974 15867 22860
mRents
Insurance and Bonding
201908
2500
Equipment 108489
Miscellaneous 24336
177675
3341
166530
18441
217
177900
2500
213781
17243
4032675 4684781 4085946
GENERAL
The Director was bonded in the amount of 500000
Records were in good order all expenditures are within the provision
of law and all information readily available The officials are to be com
mended for holding down the cost of the Division
Appreciation is expressed to the officials and staff for the cooperation
extended during this examination and throughout the year218
DEPARTMENT OF NATURAL RESOURCES
DIVISION OP PARKS
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Revenues Retained
Donations
Earnings Recreational Services
Transfers Other Spending Units
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
5400000 5000000
1487856 1117171
62616
2089318 346745
91554 379468
5972524 3850106
1317740 664181
7290264 4514287
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
209018
1134312
103767
193591
133783
63801
900
5000
183196
52287
1080415
554225
168720
664181
2398414
350600
449196
70020
139379
107456
40497
29258
159850
24516
4822723 3769186
449330
164692
4 1803360 614022
131079
7290264 4514287219
DEPARTMENT OF NATURAL RESOURCES
PARKS DIVISION
FINANCIAL CONDITION
The Division of State Parks Historic Sites and Monuments of the De
partment of Natural Resources ended the year in a good condition with
a current surplus of 14043
FUNDS AVAILABLE FOR OPERATIONS
The appropriation for this Division for the year was 5000000 Because
of the appropriation being in excess of expenditures approved on budgets
1117171 was transferred to the Special Emergency Fund 366878 to
the Commissioners Office of the Department of Natural Resources for
the pro rata share of the expense of that office and 12590 was trans
ferred to the State Supervisor of Purchases for the pro rata share of the
cost of the operations of that office leaving 3503361 net State funds for
this Division Other income of the division was the net earnings of the
State Parks under State operations and under lease contract amounting
to 284507 and the income from the sale of historical markers and mis
cellaneous items The above items of income totalling 3850106 together
with cash balance of 664181 at July 1 1941 made the total available
4514287 for the operation of this Division for the year
DISPOSITION OF OPERATING FUNDS
From the 4514287 available funds 3769186 was expended for oper
ating expenses of the Division and 614022 for improvements and equip
ment at the various parks leaving a cash balance of 131079 at June 30
1942 reserved for payment of accounts payable of 117036 to cover a
surplus of 14043 as shown on the Balance Sheet
COMPARISON OF EXPENDITURES
Year Ended June 30
EXPENSE 1942 1941 1940
Personal Services2398414 2743068 2864318
Travel 350600 209018 312639
Supplies and Materials 449196 1134312 1019445
Communication 70020 103767 136311
Heat Light Power Water 139379 193591 102554
Publications 107456 133783 66771
Repairs 40497 63801 65788
Rents 900 500
Insurance 29258 5000 6668220
Equipment 159850 183196 88527
Miscellaneous 24516 52287 69477
Total3769186 4822723 4732998
OUTLAY
Lands Improvements
Supplies Materials 290979 1080415 1417218
Contracts 158351 554225 75641
Equipment 164692 168720 327583
614022 1803360 1820442
GENERAL
The Director is bonded in the sum of 1000000 and the Assistant
Director 200000
The contracts of the various leases are on file in the office of the director
Receipts and disbursements were properly accounted for and all expendi
tures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
Director and staff of this Division during this examination and through
out the yearDEPARTMENT OF NATURAL RESOURCES
DIVISION OP WILD LIFE
221
RECEIPTS
1941
1942
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
Total income receipts
NONINCOME
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds

1003203
285277
2236480
14347520
95492
37333
5240440
1750
208048
1563725
1336252
376437
4157226
13381146
60194
1268619
116925
815360
21891818 19881439
908917
1005979
35117
1558543
1236845
3211
23841831 22680038
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAY
Land Improvements
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
12263189
4002618
1892541
617819
76468
1953241
147276
32675
63386
495649
116090
11971636
4321222
2083800
341245
56016
852309
225753
28660
19673
573355
17065
21660952 20490734
940823
1236845
3211
199900
1315334
427650
246420
23841831 22680038222
DEPARTMENT OF NATURAL RESOURCES
WILD LIFE DIVISION
FINANCIAL CONDITION
The Wild Life Division of the Department of Natural Resources ended
the year with a surplus of 230590 for current operations However
there are deferred accounts payable of 377509 from previous adminis
tration which are not taken into consideration because of ruling of
AttorneyGeneral
REVENUE COLLECTIONS
This Division is supported by the allocation of certain revenues of
which the Department of Revenue is the collecting agency There was
collected in the year 19516410 consisting of the business license taxes
on commercial fishing in the amount of 1442834 trappers and fur dealers
of 388080 fishing licenses of 3949719 hunting licenses of 13568871
miscellaneous permits of 70350 fines and forfeitures of 84656 and
miscellaneous earnings of 11900 which together with 488864 on hand
July 1 1941 was imbursed to the Treasury in the year with the exception
of 96764 remaining in the hands of the Revenue Department at the end
of the year
DISPOSITION OF COLLECTIONS
Of the 19908510 revenue collections paid into the State Treasury
597255 or 3 was credited to the General Fund as provided by law
and 19311255 was credited to the account of the Division of Wild Life
for its operating funds
FUNDS AVAILABLE FOR OPERATIONS
The above allocation of 19311255 was insufficient to meet the expenses
of the Division as approved on budgets and was supplemented by 1268619
from the Special Emergency Fund making the total allocation of
20579874 Other income was advertising in Outdoor Georgia and
other miscellaneous items in the amount of 116925 The Division of
Forestry and of Mines Mining and Geology transferred to the Wild Life
Division 90000 for part cost of Outdoor Georgia The Division of Wild
Life in turn transferred 866607 to the Office of Commissioner of Natural
Resources for the pro rata share of the expenses of that office and
38753 to the State Supervisor of Purchases as the pro rata share of the
expenses of that office Total net income from all sources after taking
into consideration the transfers was 19881439 which together with
the cash balance of 1258538 at July 1 1941 made 21139977 available
22
for this Division for operations as approved on budget From the
21139977 available funds 1481108 was budgeted for the Coastal Fish
eries Division and was transferred to the Division leaving 19658869
for the operations of the Division of Wild Life proper
DISPOSITION OF AVAILABLE FUNDS
For the operations of this Division during the year under review there
was expended by activity the amounts as follows
Administration 1278183
Expense Revenue Collections 448550
Education Outdoor Georgia 732780
Propagation Quail Fish Deer
Expense2230206
Repairs to
House and Outbuildings at 3 Hatch
eries and Game Farm 578255
Will Bowen Mill 199900 3008361
Enforcement 13513845
Museum 80836
Total 19062555
From the 18862655 expended 11276943 was for Personal Services
Administrative Field Men Rangers 4053334 Travel Expense
1776676 for Supplies 307199 for Communication 56016 for Heat
Light and Water 837427 for Printing and Publicity 40170 for Repairs
5173 for Insurance 497655 for Equipment and 12062 Miscellaneous
A well at Bowens Mill Hatchery cost 199900 charged to Capital Outlay224
COMPARISON OF EXPENDITURES
Year Ended June 30
1942 1941 1940
Personal Services11276943 11004758 12227602
Travel Expense 4053334 3740289 4062378
Supplies 1776676 1573677 461332
Communication 307199 576229 438486
Light Power Water 56016 76468 55351
Printing 837427 1942698 284287
Repairs 40170 54685 19321
Rents 4000
Insurance 5173 51739 12900
Equipment 497655 432886 282085
Miscellaneous 12062 18171 2700
Subtotal 18862655 19475600 17846442
Outlay 199900
Total19062555 19475600 17846442
GENERAL
The Department of Revenue has the duty of collection of all the license
taxes allocated for Wild Life propagation and conservation formerly
collected by the Division of Wild Life
The Cashier is bonded in the sum of 1000000
Regular employees numbered 100 in 1942 as compared with 109 in
1941 and 98 in 1940
Receipts and disbursements were properly accounted for and all ex
penditures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept but there is
need of installing ledger accounts by which the cost of the activities can
be segregated as for administration game farm the hatcheries and the
ranger service
Appreciation is expressed for the cooperation and assistance of the
officials and staff during this examination and throughout the yearDEPARTMENT OF NATURAL RESOURCES
WILD LIFE DIVISION
CURRENT FUND BALANCE SHEET
JUNE 30 1942
ASSETS
Cash on Hand
Maintenance Fund
Private Trust FundAs Agent for Revenue Dept
Accounts Receivable
Rangers Uniform Account previous years report
596314
65750
225
662064
84513
746577
LIABILITIES
Accounts Payable Current
Accounts Payable Deferred
Reserve for Revenues to be imbursed to
Department of Revenue
Surplus
For Operations Current
Deficit Contingent
450237
377509
230590
377509
827746
65750
146919
746577
Contingent Liabilities Accounts for Uniforms and Hats
Mutual Clothing Co 327087
Stetson Hat Co 50422
377509226
DEPARTMENT OF NATURAL RESOURCES
WILD LIFE DIVISION COASTAL FISHERIES
FINANCIAL CONDITION
The Coastal Fisheries Division of the Department of Natural Resources
ended the year with a deficit of 179976 There was an operating deficit
in 1941 of 142436 and an operating deficit in 1940 of 127797 Checks
written and shown as outstanding at the end of the year but actually
held and released later kept the Division from serious consequences of a
bank overdraft This method of financing does not relieve the Division
from criticism for the incurring of obligations in excess of available funds
Such a condition has been the subject of comments in previous audits for
rehabilitation of the Division
FUNDS AVAILABLE FOR OPERATIONS
The Wild Life Division of the Department of Natural Resources trans
ferred 1481108 to this Division which constituted its total income for
operations
DISPOSITION OF AVAILABLE FUNDS
The expenses of the Division amounted to 1628079 which increased
the overdrawn balance from 21693 at July 1 1941 to 168664 at
June 30 1942
While revenues collected as agent for the Revenue Department and
allocated to the Wild Life Division included in the year ended June 30
1942 licenses and taxes in the Coastal Fisheries area of 1315334 imbursed
to the State Treasury the operating cost of the Coastal Fisheries Division
for the year was 1628079
COMPARISON OF EXPENDITURES
Year Ended June 30
1942 1941 1940
Personal Services 694693 1258431 1511403
Travel Expense 267888 262329 255071
Supplies 307124 318864 152997
Communication 34046 41590 44784
Printing 14882 10543 12188
Repairs 185583 92591 46211
Rents 28660 28675 13300
Insurance 14500 11647 2500227
Equipment 75700 62763 17676
Miscellaneous 5003 29369 1719
1628079 2058064 2054411
GENERAL
The Commissioner of Coastal Fisheries is bonded in the amount of
1000000 and the Secretary 100000
Regular employees numbered 5 in 1942 as compared with 4 in 1941
and 8 in 1940 There was a considerable reduction however in amount
of personal services in 1942 from the previous year
Appreciation is expressed for the cooperation and assistance of the
Commissioner and Secretary229
SUPERVISING INSPECTOR
OF
NAVAL STORES230
SUPERVISING INSPECTOR OF NAVAL STORES
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Earnings Development Services 754231 327253
PAYMENTS
EXPENSE
Personal Services 754231 327253
Under the law the Naval Stores Supervising Inspector receives as compensation 97
of the fees received by his office
C2it932vi2 HHOMMnMH231
OLD CAPITOL
MILLEDGEVILLE
REBUILDING COMMITTEE
m232
OLD CAPITOL REBUILDING MILLEDGEVILLE
RECEIPTS 1942
Communication
Heat Light Power Water
Publications
Insurance collection treated as offset on rebuilding cost o
Transfer Other Spending Units 339 55
38056
PAYMENTS
OUTLAY
Lands Buildings
Personal Services 959090
Travel 5498
Supplies Materials 30 535 38
7892
2996
6912
t k v 4045926
Less reimbursed by insurance collection go 00000
1954074
CASH BALANCE JUNE 30th
Budget Funds 1916018
38056
From audit report of Osborn Stribling Certified Public Accountants
B233
a

OLD CAPITOL REBUILDING FUND COMMITTEE
In accordance with agreement we have audited the records of the Old
Capitol Rebuilding Fund for the period from March 3 1942 to June 30
1942 and submit herewith our report together with the statements
enumerated in the index prefixed hereto
Your Committee composed of
Colonel J H Jenkins
Carlton Mobley
B E Thrasher Jr Treas
was appointed by Governor Eugene Talmadge to supervise the rebuilding
of the Old Capitol Building at Milledgeville Georgia On March 23 1941
the Old Capitol Building was destroyed by fire Insurance recoveries
totaled 6000000 from policies carried on the building The building is
being reconstructed with convict labor from Tatnall Prison at Reidsville
Georgia
Our examination consisted of a verification of the receipts and disburse
ments for the period under review We compared the cancelled checks
with the cash book entries and ascertained that supporting vouchers were
on file The bank balance at June 30 1942 1916018 was verified by
direct communication with the depositorywi5ijivfasi5aog3a
BHBHiBnnMiHi235
STATE BOARD
OF
PHARMACY
DRUG INSPECTION236
GEORGIA STATE BOARD OF PHARMACY
RECEIPTS 1941 0 346750 1942
INCOME FROM STATE REVENUE ALLOTMENTS General Fund
Budget Balancing Adjustment
Allocation Funds Budget Balancing Adjustment 1302652 181
Transfers Other Spending Units

CASH BALANCE JULY 1st Budget Funds 346750 1302471
36873
346750 1339344
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Equipment
Insurance
Total expense payments
211250 961334
82393 320459
9989 10212
4040 17646
2205 21250
3500
309877 1334401
CASH BALANCES JUNE 30th
Budget Funds
36873
4943
346750 1339344
mHIT
237
BOARD OF PHARMACY
FINANCIAL CONDITION
The Pharmacy Board ended the year in good condition with a surplus
of 2464
FUNDS AVAILABLE FOR OPERATIONS
This Board was created without provision for funds therefore of neces
sity it was supported by a transfer from the Special Emergency Fund of
1302652 This with cash balance July 1 1941 of 36873 made 1339525
available for the years operations
DISPOSITION OF AVAILABLE FUNDS
There was transferred 181 to the Supervisor of Purchases for the
pro rata share of cost of operations of that office and the Board expended
1334401 for direct cost of which 961334 was for Personal Services
320459 for Travel and 52608 for Other Expenses leaving a cash balance
at the end of the year of 4943 for future operations
GENERAL
This Board began operations April 1 1941 It expended in the three
months ended June 30 1941 the sum of 309877 The expenditures this
year were on a comparable basis
The Chief Inspectors bond was 500000 Records were in good order
information readily available and receipts and disbursements properly
accounted for239
STATE PLANNING
BOARD240
STATE PLANNING BOARD
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 1500000 1500000
Budget Balancing Adjustment 619466 46342
Transfers Other Spending Units 215 1790
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total income receipts 880319 1451868
CASH BALANCES JULY 1st
Budget Funds 235588 31528
1115907 1483396
916996 967189
52890 68230
52553 133985
35308 84085
3684 1189
13720
7328 14921
400
1000 1000
13015
500
Total expense payments 1084379 1283614
CASH BALANCES JUNE 30th
Budget Funds 31528 199782
1115907 1483396
SfiMStttg3fflfflB3g33ga HHMHMMMHMMMMHMMaMHnnMHnMMMH

241
PLANNING BOARD
FINANCIAL CONDITION
The State Planning Board ended the year in a good condition with a
surplus of 199782 for operations
FUNDS AVAILABLE FOR OPERATIONS
The State appropriation for the Board was 1500000 Because this
exceeded the amounts on budgets approved for the year 46342 was
transferred to the Special Surplus Fund The net amount of 1453658
with cash balance on hand July 1 1941 of 31528 made 1485186 avail
able for the year for operating costs
DISPOSITION OF AVAILABLE FUNDS
From the 1485186 available funds there was transferred 1790 to the
State Supervisor of Purchases and the Board expended 1283614 for
direct cost of which 967189 was for Personal Services 68230 for
Travel and 248195 for Other Expense leaving unexpended balances at
June 30 1942 of 199782 of which 58645 was in the Boards bank
account and 141137 undrawn in the State Treasury
Cost of Operations in 1942 was 199235 more than in the 1941 year
and 454758 less than in the 1940 year The amount of increase in 1942
over 1941 is caused by the increased activity of the Agricultural Com
mittee and the employment of technical advisors for this work
Excerpt from Budget request follows
The Boards special committee on Agriculture has been prosecuting a
vigorous program as an aid to Georgias agricultural position which has
been accentuated by the present emergency demands upon every feature
of food production necessary in the war effort The committee has brought
into existence a State Agricultural Council of which the chairman of this
Councils have been set up in 120 counties of the State to stimulate imme
diate interest in the more effective use of Georgias agricultural resources
and civilian use and for feeding our Allies
This movement is being jointly sponsored by this Board and the
Georgia Bankers Association and is designed primarily to bring about
closer teamwork between the farming and business interests of the State
As a feature of the plan there were held simultaneously throughout
economists in the State As the result of its efforts County Agricultural
Boards committee on agriculture became the chairman and whose govern
ing body is composed of some of the foremost agricultural leaders anu
better facilities for processing and preserving foodstuffs for our military
particularly relating to the increase of production and the installation of
242
the State on Saturday March 21st 1942 a large number of agricultural
rallies to stimulate keener interest in the vital necessity of using Georgias
potential agricultural strength to better advantage
For a three months provisional period the committee has obtained the
services of a Technical Advisor in the person of Mr M C Gay who has
been granted a leave of absence from the Farm Credit Administration in
order that he might devote full time to this development during Georgias
Spring planting season
Onehalf of Mr Gays salary and expenses are being provided by
private contribution principally from the Georgia Bankers Association
through the efforts of the Chairman of the Boards special committee on
agriculture
On March 18th also the State Housing Authority Board by resolution
requested the State Planning Board to assume executive direction of its
functions primarily with the view of expanding rural housing facilities in
Georgia on a wider scale and Mr Basil Stockbridge SecretaryTreasurer
of this Board was directed to devote full time to this activity and to
utilize a sufficient secretarial staff to prosecute the planning of rural
housing and defense housing on a wider scale
GENERAL
The Director is bonded for 200000 The financial records were neatly
and accurately kept and receipts and disbursements properly accounted
for The minute book of this Board is exceptionally full and neat Appre
ciation is expressed to the officials and staff of this office for the cooperation
rendered us during this examination and throughout the year4
243

PRISON AND PAROLE
COMMISSION244
PRISON AND PAROLE COMMISSION
ADMINISTRATION
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Transfers Other Spending Units
Total income receipts
10000000 10000000
5620400 3050905
3501697
877903 6949095
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
4886028
CASH BALANCES JUNE 30th
Budget Funds
5131
5131
5763931 6954226
4065189 4861477
1205461 1219739
94265 61972
196532 300916
124501 153849
22700 2750
18700 15589
31372 4248
80 206961
Total expense payments 5758800 6827501
126725
5763931 6954226
MMi245
PRISON AND PAROLE COMMISSION
PRISON SYSTEM
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 26700000 26700000
Budget Balancing Adjustments 20069757 771371
Allocation Funds
Earnings Corrections Services 15243839 6014330
Budget Balancing Adjustments 1847275
Revenues Retained
Earnings Corrections Services 226774
Transfers Other Spending Units 3273089 278596
Total income receipts 64566184 31664363
NONINCOME
State Revenue Collections Unfunded 7110504 146740
Private Trust Accounts 3930685 5871260
CASH BALANCES JULY 1st
Budget Funds 1725599 12329398
Private Trust Funds 490923 895900
State Revenue Collections Unfunded 7356564 246060
70959451 51153721
PAYMENTS
EXPENSE
Personal Services 8501079 6768740
Travel 972637 174653
Supplies Materials 34393206 24327157
Communication 311113 106796
Heat Light Power Water 110680
Publications 12606 1800
Repairs 1979258 116567
Rents 3824
Insurance 198677 41725
Equipment 2298057 1283200
Miscellaneous 378395 377473
Total expense payments 49159532 33198111
OUTLAYS
Lands Improvements 4802853 4802853
NONCOST
Private Trust Accounts 3525708 5500277
CASH BALANCES JUNE 30th
Budget Funds 12329398 5992797
Private Trust Funds 895900 1266883
State Revenue Collections 246060 392800
70959451 51153721246
PRISON AND PAROLE COMMISSION
INTRODUCTION
The State Prison and Parole Commission in its capacity as a spending
agency consists of two divisions the Administration Office and the Prison
Institutions
In its capacity as a revenuecollecting agency the manufacturing farm
and other earnings collected were allocated for the support of the Prison
after being imbursed to the State Treasury as required by law
FINANCIAL CONDITION
The Administration Office ended the year in a good financial condition
with a cash surplus of 137382
The Prison Institutions Tattnall financial condition was excellent as
reflected in the Balance Sheet which shows cash on hand and in the State
Treasury for operations of 5992797 to offset accounts payable current
654211 and accounts payable deferred 4394974 leaving current
surplus of 943612 for operations
REVENUE COLLECTIONS
In the year under review earnings from manufacturing and farm activi
ties were turned into the State Treasury amounting to 6161070 and
consisted of various manufacturing sales as concrete pipe 1157687 metal
signs 1121215 printing 198064 license tags 127827 building equip
ment and miscellaneous sales 540265 and farm sales cotton 1226060
turpentine 1262665 hides 155177 and oats 372110
The amount collected in the year under review 6161070 compares with
8133335 in the 1941 year and 11691470 in the 1940 year the decrease
being reflected in the method of accounting for motor vehicle license tags
used by the Revenue Department The Highway Department in previous
years bought the tags and the amount was thus reflected in sales This
year the budget of the Prison and Parole Commission absorbed the cost
Revenue collections in the period under review 6161070 with 246060
unfunded collections of previous year on hand July 1 1941 made a total
of 6407130 to be accounted for
DISPOSITION OF REVENUE COLLECTIONS
There was transmitted to the State Treasury 6014330 which was
set up as an allocated fund to the credit of the Prison and Parole Com
mission Institution to be subject to withdrawal on budget requisitions
and there remained 392800 at June 30 1942 in the hands of the Com
mission to be funded in the State Treasury in the succeeding period
ami
HnHHBBBB
247
FUNDS AVAILABLE FOR OPERATIONSADMINISTRATION
As audits were made of the two divisions the Administration Office and
the Prison Institution as separate spending agencies the summary of
funds available for operations of each will be noted separately
The appropriation for the Prison and Parole Commission general admin
istration office was 10000000 for the year which with 5131 cash on
hand at the beginning of the period made funds available in the amount
of 10005131 This 10005131 available exceeded the amount needed
for expenditure as shown on approved budgets for year by 3050905 and
this amount was transferred to the Special Surplus Fund leaving 6954226
net available for expenditure for the administrative cost of the Prison and
Parole Commission
DISPOSITION OF OPERATING FUNDS
Of the 6954226 available 6827501 was expended for operating costs
and the balance of 126725 represented cash on hand at the end of the
period
COMPARISON OF OPERATING COSTS
The operating cost was 1068701 more than for the 1941 year and
1861328 more than in the 1940 year due to expansion of Prison Com
mission activities
Year Ended June 30
1942 1941 1940
Personal Services4861477 4065189 3581225
Travel Expenses 1219739 1205461 986929
Supplies 61972 94265 76065
Communication 300916 196532 124064
Printing 153849 124501 92587
All Other 229548 72852 105303
6827501 5758800 4966173
FUNDS AVAILABLE FOR OPERATIONSPRISON INSTITUTION
As reported under Disposition of Revenue the amount of earnings
6014330 was imbursed to the State Treasury and it became available
for expenditure by the Prison Commission on approved budget
The general fund appropriation for the operations of the Prison Insti
tution was 26700000 and with the allocated fund 6014330 there was
available 32714330 from appropriations which together with the cash
balance of 12329398 at the beginning of the year made 45043728
available subject to Budget approval This amount was 771371 in excess248
of budgets approved for the period and the amount was duly transferred
to the Special Surplus Fund leaving 44272357 net available for ex
penditure
DISPOSITION OF OPERATING FUNDS
From the 44272357 net funds available 278596 was transferred to
the Supervisor of Purchases for the pro rata share of the cost of the
operations of that Department
There was paid to the U S Government the fixed annual installment
of 4802853 for the leasepurchase of the Tattnall Prison erected with
P W A funds and there is a balance of 103075410 to be paid for the
Tattnall Farm at the fixed annual rate
33198111 was expended for the cost of all operations for the year
of which the general administration expense was 4637 the main Insti
tution maintenance 12855695 the Industrial Department 11990819
the farm including the office of State Superintendent of Farms 7716958
the Womans Prison 360315 and Miscellaneous 269687 With adjust
ments made by officials of the Prison by which certain farm products are
utilized in the maintenance of the Institution and part of the products
manufactured were utilized the following cost figures were determined
Administration 4637 Institution 23645757 Industries 4867984 Farm
including State Superintendent of Farms 2553707 Womans Prison
1856339 and Miscellaneous 269687
Thus with the payment to the Supervisor of Purchases of 278596 and
the installment payment on the Tattnall Prison of 4802853 and the
operating expenses of the Prison 33198111 there were total expendi
tures of 38279560 as against the available funds of 44272357 received
which left a balance in the operating fund of 5992797 at June 30 1942
to pay accounts payable of 5049185 and leave a surplus of 943612 as
shown on Statement of Financial Condition
COMPARISON OF OPERATING COSTS
Expense of the operations of the Prison Tattnall have decreased
Year Ended June 30
1942 1941 1940
Personal Services 6768740 8501079 9784749
Travel Expense 174653 972637 1463516
Supplies Materials 24327157 34393206 32227188
Communication 106796 311113 4075 28
Printing 1800 12606 10402
Heat Light Power Water 110680 860 26
Repairs 116567 1979258 1390oo3
BBnneiWIHlBUan249
Other Expense 419198 580896 553254
Equipment 1283200 2298057 5470025
Lands Improvement 46500
U S Tattnall Prison 4802853 4802853 4802853
38000964 53962385 56242044
The old prison farm at Milledgeville has been discontinued and all oper
ations are centered at Tattnall Prison Reductions in most items of
expense have been made in the last eighteen months as may be seen by
the table shown above the greatest decreases being in Personal Services
Equipment Supplies and Repairs
GENERAL
The bonds of the members of the Prison and Parole Commission are in
the amount of 500000 each the Treasurer 1000000 the Prison Super
intendent 500000 and the Superintendent of State Farms 1000000
The records of the Commission were in good order and all information
was readily available
The officials of the Prison Commission the Superintendent of the
Prison and the Staff are to be congratulated for the showing made in
holding the expense of operations to a minimum and appreciation is ex
pressed for the wholehearted cooperation rendered this Department during
this examination and throughout the year250
STATE PRISON AND PAROLE COMMISSION
ADMINISTRATION INSTITUTIONS AND PRISON
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
CASH ASSETS ADMINISTRATION Cash in Banks 126725 10657
Accounts Receivable Irwin County 137382

INSTITUTIONS AND REVENUE Cash and in Banks Prison and Industries 1597823 1266883 4394974
Cash and in Banks Trust or Agency
State Treasury Undrawn 7259680

Earnings not funded Revenue 132725 3434867 23211470 392800
Accounts Receivable Farm Sales
Institutions Sales
Industries Sales 26779062

Total Institutions and Revenue 34431542

Total Cash Assets 34568924

LIABILITIES
CASH LIABILITIES
INSTITUTIONS AND REVENUE
Accounts Payable Current 654211
Accounts Payable Deferred 4394974 5049185
Reserve
Earnings not Funded Revenue 392800
Accounts Receivable 26779062
Agency or Trust Accounts 1266883 28438745
Total Liabilities Institutions and Revenue 33487930
SURPLUS FOR OPERATION
Administration 137382
Institutions 943612 1080994
34568924
DEFERRED LIABILITIES
U S GovernmentPrison Purchase Contract 103075410
State Highway Board 15200279
State Department of Education 2865447
121141136jfsr
251
DEPARTMENT OF
PUBLIC HEALTH
252
DEPARTMENT OF PUBLIC HEALTH
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 60000000 60000000
Budget Balancing Adjustments 47700000 01
Revenues Retained
Grants from U S Government 73497300 91803700
Donations 188000
Earnings Health Services 1497945 1312600
Transfers Other Spending Units 1765782 523056
Total income receipts 85717463 152593243
NONINCOME
State Revenue Collections Unfunded 651633 838934
CASH BALANCES JULY 1st
Budget Funds 43750006 9879117
State Revenue Collections Unfunded 187301 838934
130306403 162472360
PAYMENTS
EXPENSE
Personal Services 81037773 91945142
Travel 10146140 9291465
Supplies Materials 17446436 25800681
Communication 1692313 2063297
Heat Light Power Water 118871 139837
Publications 1313753 1379350
Repairs 143674 525191
Rents 1317114 1314812
Insurance 825321 60459
Grants to Civil Divisions 560000 560000
Equipment 331650 794469
Miscellaneous 1844093 1112454
Total expense payments 116777138 134987157
OUTLAYS
Equipment 2811214 9626474
CASH BALANCES JUNE 30th
Budget Funds 9879117 17858729
State Revenue Collections Unfunded 838934
130306403 162472360
HMnHHHHBBnHnijn253
PUBLIC HEALTH DEPARTMENT
FINANCIAL CONDITION
The Department of Public Health ended the year in an excellent financial
condition having a surplus of State funds of 5672440 and a surplus of
Federal funds of 6034793
REVENUE COLLECTIONS
The Department is the revenuecollecting agency for Vital Statistics and
Health Examination fees In the year under review Vital Statistics fees
amounted to 2179859 and Health Examination fees 5000 which to
gether with a balance of 838934 unfunded at July 1 1941 made
3023793 in Revenue Funds to be accounted for
DISPOSITION OF REVENUE
The full 3023793 shown above was duly paid to the State Treasury
as required by law
Vital Statistics fees increased from 184301 in the 1940 year to
836934 in the 1941 year to 2179859 in the year under review the
increase resulting from birth certificates requested mainly by war service
workers Health Examination fees were 3000 for 1940 2000 for 1941
and 5000 in this year
FUNDS AVAILABLE FOR OPERATIONS
The Department is supported by State Appropriation by Federal Grants
and earnings from services the total amount being 153116299 of which
the State Appropriation was 59999999 after a token deduction of one
cent 001 to the Special Surplus Fund the Federal grants totaled
91803700 and earnings from mattress inspection fees were 1312600
DISPOSITION OF OPERATING FUNDS
Of the 153116299 available funds 523056 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office and 144613631 was expended for the direct cost of the
Department of Public Health of which 134987157 was Maintenance
and 9626474 was equipment charged to capital outlay and the remain
ing 7979612 was the increase of the cash balance in the hands of the
Department at the end of the year
Increases in Federal grants were 13285359 over the 1941 year and
31591759 over the 1940 year these increases resulting in the expansion
of the services254
COMPARISON OF OPERATING COSTS
Subdivided by Maintenance and Outlay and by State and Federal Funds
the following is a comparative statement for the three years
Year Ended June 30
1942 1941 1940
MAINTENANCE
Federal Funds 79940800 71537165 57954829
State Funds 55046357 45239973 35818045
OUTLAY
Federal Funds 6809185 472671 611932
State Funds 2817289 2338543 1997220
Total 144613631 119588352 96382026
COMPARISON OF COSTS BY OBJECT
Year Ended June 30
1942 1941 1940
STATE FEDERAL FUNDS
Personal Services 91945142 81037773 66071542
Travel 9291465 10146140 8127617
Supplies Materials 25800681 17446436 13817984
Communications 2063297 1692313 1296320
Heat Light Power Water 139837 118871 271234
Publications 1379350 1313753 336610
Repairs 525191 143674 326067
Rents 1314812 1317114 898233
Insurance 60459 825321 53749
Grants to Civil Divisions 560000 560000 561300
Equipment 794469 331650 215031
Miscellaneous 1112454 1844093 1797187
134987157 116777138 93772874
EquipmentOutlay 9626474 2811214 2609152
144613631 119588352 96382026
fHOHBHnHiBumaHHHHBBIHH255
COMPARISON OF COST BY ACTIVITIES
The following is a comparative statement showing cost by activities of
Funds State and Federal
State Funds Federal Funds Total
YEAR ENDED JUNE 30 1942
Administration 5717035 2492413 8209448
Local Health Org 508965 823368 1332333
Information and Statistics 4466480 3323086 7789566
Maternal and Child Health 1384802 4959909 6344711
Public Health Nursing 296598 1532048 1828646
Public Health Engineering 2003844 3912996 5916840
Laboratories 7812809 7213174 15025983
Public Health Education 1235588 598098 1833686
Tuberculosis Control 4137449 4977416 9114865
Dental Health Education 431539 1293500 1725039
Malaria and Hookworm 1670224 2193231 3863455
Preventable Diseases
Epidemiology 942532 1456657 2399189
Venereal Disease Control 2984988 12570697 15555685
Cancer Control 7382214 2240993 9623207
Typhus Control 550262 679750 1230012
Industrial Hygiene 332519 1506850 1839369
Health Regions
General 1649897 1216782 2866679
Northwestern 1117310 1331701 2449011
Northeastern 505552 736876 1242428
East Central 1239056 1452169 2691225
West Central 1013103 1503358 2516461
Southwestern 802356 1156641 1958997
Southeastern 1698029 1177027 2875056
Training and Reserv Personnel 98868 4050106 4148974
Field Orientation 497107 497107
Merit System 45244 692688 737932
County Health Units 7836383 21161344 28997727
Total 57863646 86749985 144613631
YEAR ENDED JUNE 30 1941
Administration 6786814 654008 7440822
Local Health Org 298333 766666 1064999
Information and Statistics 3748897 1537266 5286163
Maternal and Child Health 460876 2333832 2794708
Public Health Nursing 322652 1337084 1659736
Public Health Engineering 2230319 3180333 5410652
Laboratories 7661527 4209598 11871125
Preventable Diseases
Epidemiological Service 491593 566666 1058259
Venereal Disease Control 626564 507580 1134144
Cancer Control 205575 205575
Typhus Control 1181745 14500 1196245
Industrial Hygiene 3750 75000 78750256
YEAR ENDED JUNE 30 1941 Continued
State Funds Federal Funds
Tuberculosis Control 2247124
Malaria and Hookworm Service 1755349
Dental Health Education 204980
Public Health Education 508634
Training and Rsv 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 Orgd 1336254
Counties Nurses Only 2356165
Total
33999 2281123
1631248 3386597
420000 624980
640000 1148634
7838014 7963407
8782441 9180333
4082209 4079149
2289648 7682796
1146850 1858178
28640
158000 158000
4165870 12721174
850541 850541
24788483 26124737
2356165
47578516 72009836 119588352
YEAR ENDED JUNE 30 1940
Administration
Local Health Administration
Information and Statistics
Public Health Education
Maternal and Child Health Service
Public Health Nursing
Sanitary Engineering
Bedding Inspection
Laboratories
Preventable Diseases
Epidemiological Service
Venereal Disease Control
Cancer Control
Tuberculosis Control
Malaria and Hookworm Service
Training and Rsv Personnel
Clinics Prophylactic and
Therapeutic Products
Venereal Disease Control
Maternal and Child Health
Cancel Control
Tuberculosis Control
BiologicalsMiscellaneous
Health Regions

County Health UnitsOrgd
Counties Nurse Only
Dental Health Education
5562242 785787 6348029
1153237 1153237
3003083 665354 3668437
631640 631640
281301 1456666 1737967
101426 958717 1060143
2442119 2981950 5424069
458851 458851
6485475 3785449 10270924
831747 831747
999349 999349
731624 731624
2396502 2396502
1346876 1170083 2516959
5929567 5929567
505499 7410703 6905204
614617 3231054 3845671
1936971 2311863 4248834
247837 247837
54498 343000 288502
6657939 5067010 11724949
688101 22039425 22727526
1618800 1618800
185525 430133 615658
Totals 37815265 58566761 96382026

jHHHHI
agggwjjte257
GENERAL
The Director of the Department the Secretary Treasurer and the
Accountant have filed surety bonds of 1000000 each
Accounting records of the State Tuberculosis Sanatorium at Alto under
the control of the Department of Public Health are kept in the offices in
Atlanta A report of examination of the accounts of the Tuberculosis
Sanatorium will be separately filed
The records are excellently kept all receipts and disbursements properly
accounted for and all information was readily obtainable
Appreciation is expressed to the Director of the Public Health Depart
ment for the unfailing cooperation rendered during this examination and
throughout the year
258
DEPARTMENT OF PUBLIC HEALTH
CURRENT BALANCE SHEET
JUNE 30 1942
CASH IN BANK
Federal Funds
State Funds
ASSETS
11607343
6251386
17858729
ACCOUNTS RECEIVABLE
76907
17935636
LIABILITIES SURPLUS
LIABILITIES
Accounts and Contracts Payable
Federal Funds
State Funds
5572550
655853
6228403
SURPLUS
Federal Funds
State Funds
6034793
5672440
11707233
17935636
HnHHBHHBBHH
mmmflHHH

259
DEPARTMENT OF PUBLIC HEALTH
TUBERCULOSIS SANATORIUM
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Revenues Retained
Grants U S Government
Donations
1941
1942
24000000 24000000
2250741 14822754
3714699
50000
383478
150000
599384
Earnings Hospital Services
Total income receipts 25897436 39572138
CASH BALANCES JULY 1st
Budget Funds
10042960
2822141
35940396 42394279
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense
payments 24293770
f 10835099 15468522
70094 50813
10801424 19977147
136298 119491
988207 1154828
67133 39006
83185 146605
10790 16739
5190 44470
1252759 2449819
43591 34014
24293770 S 39501454
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Contract
Equipment
CASH BALANCES JUNE 30th
Budget Funds
381676
676327
5091213
2675269
2822141
1618744
1274081
35940396 42394279260
PUBLIC HEALTH DEPARTMENT
TUBERCULOSIS SANATORIUM
FINANCIAL CONDITION
The State Tuberculosis Sanatorium at Alto ended the year with a Cash
Balance of 1274081 against which were accounts payable of 10919 20
and a reserve of 11854 San Alto Store a patients activity fund The
surplus for operations was 170307
FUNDS AVAILABLE FOR OPERATIONS
The Sanatorium is supported by State appropriation and miscellaneous
earnings
The State appropriation was 24000000 To utilize vacant beds in
creasing patient average daily population 52 over last year an allotment
from the Special Emergency Fund of 14822754 was made making a total
of 38822754 State funds available Earnings and donations amounted to
749384 The beginning Cash Balance was 2822141 which with the
above receipts made 42394279 available for operations for the year
as approved on budgets
DISPOSITION OF AVAILABLE FUNDS
Of the 42394279 funds available 41120198 was expended for the
direct cost of operations of the institution leaving Cash Balance on hand
of 1274081 at the end of the year against which there was 1091920
in accounts payable and a reserve of 11854 for San Alto Store
COMPARISON OF OPERATING COSTS
The net operating expense by application of accounts payables and
inventories to the cash disbursements less miscellaneous credits was
38687274 The cost the total patient days for the year the net average
daily population and the per capita cost per day is given for the past three
years in the following table
Year Ended June 30
1942 1941
Net Operating Cost38687274 25740111
Total Patient Days 204903 134969
Average Daily Population 5614 3697
Per Capita Cost Per Day 1888 1907
1940
19999103
103031
2815
194
The per capita cost has decreased with the increase of the patient
population There were only 27 beds for whites and 12 for colored vacant
at June 30 1942 but there are necessarily vacancies at all times because
ggunH261
of the interval for discharge of old patients and arrival of new It may be
said that the Sanatorium is being utilized to 95 of its full capacity of
492 white and 144 colored beds
DETAIL OF DISBURSEMENTS WITH COMPARISONS
Year Ended June 30
1942 1941 1940
Expense
Personal Services 15468522 10835099 9402424
Travel 50813 70094 43638
Supplies Material 19977147 10801424 8588353
Communication 119491 136298 196961
Heat Light Power Water 1154828 988207 1015246
Publications 39006 67133 510
Repairs 146605 83185 225769
Rents 16739 10790 4847
Insurance 44470 5190 16084
Equipment 2449819 1252759 499212
Miscellaneous 34014 43591 6059
Subtotal 39501454 24293770 19999103
Outlay
Lands Improvements 71250 6149216 22369770
Equipment 1547494 2675269 180639
Total41120198 33118255 42549512
GENERAL
The Director has filed a surety bond in the amount of 1000000
The personnel has increased Regular employees 244 at June 30 1942
compares with 211 at June 3 1941 and 154 at June 30 1940
The records were excellently kept all receipts and disbursements prop
erly accounted for and all information was readily available
Appreciation is expressed to the officials and staff of this Institution
for the care used in making expenditures during the expansion period
and for the cooperation rendered this office throughout the year262
STATE TUBERCULOSIS SANATORIUM
PUBLIC HEALTH DEPARTMENT
ANALYSIS OF COST PAYMENTS BY ACTIVITY
YEAR ENDED JUNE 30 1942
ADMINISTRATION Expense
Personal Services 1097431
Travel 30644
All Other 509277
MEDICAL
Personal Services
Travel
All Other
NURSING
Personal Services
Travel
All Other
Outlay
149759
1637352 149759
2693298
8780
2501055
300444
5203133 300444
5275337
4959
32928
5313224
HOUSEKEEPING
Personal Services
All Other
1483678
1860706
738295
CULINARY
Personal Services
Travel
All Other
LAUNDRY
Personal Services
All Other
3344384 738295
1727876
1685
12964589
192743
14694150 192743
708025
748434
1456459
PLANT M O
Personal Services
All Other
STORE ROOM
Personal Services
Travel
All Other
1700385
3896530
48800
5596915 48800
122066
4005
58229
15780
184300 15780
Eissssm
IM
263
FARM AND DAIRY
Personal Services
Travel
All Other
STATE TUBERCULOSIS SANATORIUM
PUBLIC HEALTH DEPARTMENT
ANALYSIS OF COST PAYMENTS BY ACTIVITY Continued
YEAR ENDED JUNE 30 1942
Expense
660426
740
1410371
Outlay
18205
2071537 18205
San Alto Store Account unallocated to activity
Equipment Books and Periodicals
Equipment 2 Vending Machines
Equipment 5 Refrigerators
44419
41324
68975
154718
Total Cost Payments
39501454 1618744

262
ADMINISTRATION
Personal Services
Travel
All Other
STATE TUBERCULOSIS SANATORIUM
PUBLIC HEALTH DEPARTMENT
ANALYSIS OF COST PAYMENTS BY ACTIVITY
YEAR ENDED JUNE 30 1942
Expense Outlay
1097431
30644
509277 149759
MEDICAL
Personal Services
Travel
All Other
NURSING
Personal Services
Travel
All Other
HOUSEKEEPING
Personal Services
All Other
CULINARY
Personal Services
Travel
All Other
LAUNDRY
Personal Services
All Other
PLANT M O
Personal Services
All Other
STORE ROOM
Personal Services
Travel
All Other
1637352
149759
2693298
8780
2501055 300444
5203133 300444
5275337
4959
32928
5313224
1483678
1860706 738295
3344384 738295
1727876
1685
12964589 192743
14694150 192743
708025
748434
1456459
1700385
3896530
48800
5596915 48800
122066
4005
58229
15780
184300 15780
MBHHHMHHMnMM
dn263
STATE TUBERCULOSIS SANATORIUM
PUBLIC HEALTH DEPARTMENT
ANALYSIS OF COST PAYMENTS BY ACTIVITY Continued
YEAR ENDED JUNE 30 1942
FARM AND DAIRY Expense Outlay
Personal Services 660426
Travel 740
aii otheri4ios71 i8205
2071537 18205
San Alto Store Account unallocated to activity
Equipment Books and Periodicals
Equipment 2 Vending Machines
Equipment 5 Refrigerators
44419
41324
68975
154718
Total Cost Payments
39501454 1618744
264
STATE TUBERCULOSIS SANATORIUM
PUBLIC HEALTH DEPARTMENT
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
CASH IN BANK
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
San Alto Store Fund
SURPLUS
General Operations
1274081
1091920
11854
170307
1274081
Inventories omitted
raiaWJSltpnai265
DEPARTMENT OF
PUBLIC SAFETY
266
DEPARTMENT OF PUBLIC SAFETY
Hl
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Business License TaxChauffeurs 8366153
NonBusiness License TaxDrivers 53964374
Budget Balancing Adjustments 617560
Revenues Retained
Donations
Transfers Other Spending Units 155367
Total income receipts 61557600
97725
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds 22253319
State Revenue Collections Unfunded 1421800
10024781
46021555
25625756
380000
232505
81819587
17673451
4477553
1324075
85134994 105294666
PAYMENTS
EXPENSE
Personal Services 39529486
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 40356451
1096660 2663665
19142564 20364087
3163611 4245939
589012 684339
982786 1031742
985049 1932657
415852 186683
255107 531133
4451984 2981494
177589 60036
70789700 75038226
1834366 889961
6709300 7758379
4477553 2610574
1324075 18997526
85134994 105294666
Includes subsistence and quarters allowance267
PUBLIC SAFETY DEPARTMENT
FINANCIAL CONDITION
The Department of Public Safety ended the year in an excellent condition
with a cash balance in operating account of 2610574 and accounts receiv
able of 193538 with which to pay accounts payable of 892160 leaving
1911952 surplus for operations
Included in accounts receivable is 42500 deposit with Eastern Air Lines
for travel fares of persons or State Departments It is recommended that
this deposit be withdrawn and in future each State Department pay its
own travel expense as incurred since the discount allowed under the deposit
method has been discontinued
REVENUE COLLECTIONS
The Department is the collecting agency for the tax on operators of
motor vehicles under the Drivers License Law
The revenue collected by the Department for the year ended June 30
1942 was 75453180 as compared with 64160550 in the 1941 year and
851 304 50 in the 1940 year In the 1940 year a portion of collections
made were for a two year license thereby reducing the amount which was
normally collectable in 1941 The collections now are on the basis of a
one year license
A reduction in total collections but an increase in number of licenses
was caused by the Family Drivers license scale of rates when before that
time May 1 1941 the fee was 100 for each driver A compilation was
made by the Department in comparing the revenue under the old and
new laws
Under New Law Under Old Law
5141 to 33142 41540 to 43041
Revenue Collected 72104650 396200
Drivers Licensed 782858 743962
This compilation does not correspond to fiscal years but does show the
new law has helped the taxpayers who have families members of which
drive cars
The collections for the year under review were 75453180 of which
643 27025 was from operators licenses 10298975 from chauffeurs
licenses and 827180 from learners permits duplicates and examination
fees The cash balance of 1324075 in the hands of the Department at
July 1 1941 of prior years collections which had not been remitted to the
State Treasury together with the revenue collections made a total of
76777255 to be accounted for268
DISPOSITION OF REVENUE COLLECTIONS
Of the 76777255 there was paid to the State Treasury 577797 29
of which 3 or 1733393 went to the General Fund of the State as pro
vided by law and 97 or 56046336 was placed to the credit of the Depart
ment of Public Safety for its support leaving a cash balance in the hands
of the Department at the end of the year of 18997526 to be paid the
State Treasury
FUNDS AVAILABLE FOR OPERATIONS
For the maintenance of the Department there was available 56046336
from allocated revenues but this was insufficient to meet the budgets be
cause of the failure in part to collect the 18997526 as above stated in time
to apply on operating cost and 25625756 was transferred from the
Special Emergency Fund thus making 81672092 State funds available
Additional income of 380000 in gifts from municipalities was received by
the Department The 82052092 with a cash balance at the beginning of
the year of 4477553 made 86529645 available for operations under
approved budgets
DISPOSITION OF AVAILABLE FUNDS
Of the 86529645 available 232505 was transferred to the State
Supervisor of Purchases as the pro rata share of the cost of the operation
of that office and 83686566 was the direct cost of the Department of
Public Safety of which 75038226 was the expense of operations
7758379 for Motor Vehicles 57 automobiles and 10 motorcycles radio
transmitters and equipment and 889961 for land and buildings leaving
unexpended cash balance at the end of the year of 2610574
COMPARISON OF OPERATING COSTS
Analyzing by activities the cost of operations
Year Ended June 30
MAINTENANCE 1942 191ISio
Drivers License Bureau14063036 14388765 15006198
Criminal Identification 7665555 3542940 19 887 74
Georgia State Patrol 53309635 52092684 44345285
State Defense Corp 7 653 11
75038226 70789700 61340257
OUTLAY Lands Building
and Equipment
Drivers License Bureau 16535 256099 720023
Criminal Identification 161975 k 97n qr 10
Georgia State Patrol 8469830 7565737 3684452
State Defense Corp 1 947 o4
161975 527096 150420
565737
194734
8648340 8543666 4554895
Total 83686566 79333366 65895152
mammmmmm
269
OPERATING COST BY OBJECT OF EXPENDITURE
Year Ended June 30
MAINTENANCE 1942 1941 1940
Personal Services40356451 39529486 35347484
Subsistence Allowance 9836150 10069540 9041500
Travel Expenses 2663665 1096660 753231
Supplies Materials 10527937 9073024 8676834
Communication 4245939 3163611 2590053
Heat Light Power Water 684339 589012 465644
Printing Publicity 1031742 982786 1250079
Repairs 1932657 985049 630187
Rents 186683 415852 602420
Insurance 531133 255107 375684
Equipment Replacement 2981494 4451984 1576316
Miscellaneous 60036 177589 30825
75038226 70789700 61340257
OUTLAY
Equipment Purchases 7758379 6709300 3834583
Improvements Land Bldg 889961 1834366 720312
8648340 8543666 4554895
Total83686566 79333366 65895152
There was a change in the method of charging the subsistence allow
ance for members of the uniformed personnel whereas in 1940 and 1941
these amounts 10069540 and 9041500 respectively were charged to
Supplies in 1942 the allowances of 9836150 were properly charged as
Personal Services this adjustment is made in 194041 figures in order for
the report to show the proper comparison
Travel Expense is the travel other than that supplied in the form of
Motor Vehicle expense and subsistence allowance
AUTOMOBILE EQUIPMENT
The automobile equipment at June 30 1942 consisted of
IN SERVICE
Buick
DeSoto 1
Chevrolets 3
Fords 61
Pontiacs 52 118ms
270
IN STORAGE
Fords old 32
Pontiacs new 2 34
Total cars owned 152
PERSONNEL
On June 30 1942 employees numbered 316 on June 30 1941 326 and
on June 30 1940 304
Distribution of personnel by activity at June 30 1942 was as follows
Uniform Personnel 151
Georgia Bureau of Investigation 28
Safe Drivers Examiners 29
Administration 108 316
GENERAL
Bond of the Commissioner of the Department was 1000000 of Treas
urer 1000000 of Deputy Commissioner 500000 of Assistant Treasurer
500000
The internal control on revenue receipts appears satisfactory The
general books are neatly and accurately kept There should be a closer
check however by the Department on the safe driver examiners because
of some delay experienced in receiving funds
The Commissioner and his staff have accorded the fullest facilities in
this examination and appreciation is expressed for the cooperation shown
during this examination and throughout the year271
PUBLIC SAFETY DEPARTMENT
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
CASH IN BANK
Revenue Collection Account
Maintenance Account
ACCOUNTS RECEIVABLE
Air travel expense to be refunded
Ong Loyce
City of Atlanta Board of Education
State Department of Labor
State Executive Department
Public Service Commission
Eastern Air Lines
Reed W P
Balance J W Brown Account Pd 72742
Advance Outstanding for E D Moore Account
Pd 10142
Sullivan L E
Total Assets
18997526
2610574
625
90372
1250
625
6416
42500
32800
15450
3500
21608100
193538
21801638
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Accounts Payable
892160
RESERVES
Revenuenot funded Revenue Collections
18997526
SURPLUS
Available for operations subject to Budget Approval
Total Liabilities Reserves and Surplus
1911952
21801638
273
PUBLIC SERVICE
COMMISSION274
PUBLIC SERVICE COMMISSION
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Allocations Funds
Earnings Protection Services
Public Utilities Assessment
Motor Carriers Fees
6200028
7286399
7318704
9280239
Budget Balancing Adjustments 10273422 5510117
Transfers Other Spending Units 7834 6080
Total income receipts
3205171 11082746
NONINCOME
State Revenue Collections Unfunded
791250 1383500
CASH BALANCES JULY 1st
Budget Funds 10364410
State Revenue Collections Unfunded 3734250
321504
4525500
18095081 14546250
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
10143533
1788652
423229
348061
232013
13634
34800
13500
188540
62115
8760309
1628259
251819
410043
80012
30189
33000
7250
123113
60346
Total expense payments 13248077 11384340
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
321504
4525500
19910
3142000
18095081 14546250275
PUBLIC SERVICE COMMISSION
INTRODUCTION
The Public Service Commission consists of two divisions the Public
Utilities Division and the Motor Carriers Division
FINANCIAL CONDITION
The Commission ended the year with a cash surplus of 9373 in the
Public Utilities Division and 10537 in the Motor Carriers Division
STATE REVENUE COLLECTIONMOTOR CARRIERS DIVISION
This office is the revenue collecting agency for fees and earnings levied
against Motor Carriers In the period under review licenses of Motor
Carriers at 2500 each amounted to 10555000 and certificates of public
convenience at 3500 each and certificate transfer fees at 750 each
amounted to 470750 These items totalled 11025750 This compares
with collections of 10978750 in 1941 and 8915000 in 1940 from the
same source
The Commission had on hand July 1 1941 a cash balance of 4525500
representing collections unremitted to State Treasury which with the
revenue collections of 11025750 for the period made a total of
15551250 in revenue to be accounted for
DISPOSITION OF REVENUE
Of the total amount of revenue 12409250 was paid to the State
Treasury of which 424641 was placed to the credit of the General Fund
2704370 was placed to the credit of the Highway Fund as provided by
law and 9280239 was placed to the credit of the Public Service Com
mission Fund for the support of the Motor Carriers Division and there
was a cash balance of 3142000 at the end of the year in the hands of the
Commission for payment to the State Treasury in the succeeding year
FUNDS AVAILABLE FOR OPERATIONS
MOTOR CARRIERS DIVISION
Because the 9280239 allocated as shown was in excess of the needs
and approved budget for operation 3551806 was transferred to the
Special Surplus Fund with the provision in the order making the transfer
that surplus funds indicated for those agencies supported by regulatory
fees shall be made available to the respective agencies when needed in
the amount of such regulatory fees and in accordance with budget ap
proval The 5728433 with a cash balance of 166717 at the beginning
of the year made available 5895150 for expenditure as approved on
budget276
DISPOSITION OF AVAILABLE FUNDS
MOTOR CARRIERS DIVISION
Of the funds available 3040 was transferred to the State Supervisor
of Purchases as the pro rata share of the cost of the operations of that
office and 5881573 was the direct cost of the Motor Carriers Division
of which 4127425 was for Personal Services 1247475 for Travel Ex
pense and 506673 for Supplies Communications Publications and all
other Expense leaving a cash balance in the hands of the Commission of
10537 for future operations
FUNDS AVAILABLE FOR OPERATIONS
PUBLIC UTILITIES DIVISION
This Division is supported by the allocation of assessments against
public utilities property digest by the Revenue Department For the year
under review the revenues from this source placed in the Treasury to the
credit of the Public Service Commission account amounted to 7318704
This exceeded the amount of the expense approved on the budgets and
1958311 was transferred to the Special Surplus Fund with the provision
in the order making the transfer that surplus funds indicated for those
agencies supported by regulatory fees shall be made available to the re
spective agencies when needed in the amount of such regulatory fees and
in accordance with budget approval The 5360393 with a cash balance
of 154787 at the beginning of the year made available 5515180 for
expenditure as approved on budget
DISPOSITION OF AVAILABLE FUNDS
PUBLIC UTILITIES DIVISION
Of the funds available 3040 was transferred to the State Supervisor
of Purchases as the pro rata share of the cost of the operations of that
office and 5502767 was the direct cost of the Public Utilities Division
of which 4632884 was for Personal Services 380784 for Travel Expense
and 489099 for Supplies Communications Publications and all Other
Expense leaving a cash balance in the hands of the Commission at the
end of the year of 9373 for future operations
COMPARISON OF COST COMBINED DIVISIONS
Year Ended June 30
1942 1941 1940
Personal Services 8760309 10143533 9449976
Travel Expense 1628259 1788652 1964012
Other Expense 995772 1315892 1295002
11384340 13248077 12708990277
It is well in comparing decrease of cost of operations in 1942 with 1941
to take into consideration that in 1941 a nonrecurring item of 911000
attorney fees in stock rate and general class rate investigation and cost
of WPA project to inventory electric utility properties was incurred
GENERAL
The efforts of the Chairman and members of the Commission to hold
the expenses at a minimum is to be commended
Personnel at June 30 1942 numbered 36 compared with 37 in 1941
and 40 in 1940
Bonds of the Chairman Secretary Cashiers and other employees were
in order
This Commission through its members and staff gave us every facility
for making the examination and our appreciation is expressed for the
cooperation shown this office during this examination and throughout
the year
wp279
DEPARTMENT OF
PUBLIC WELFARE
280
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 38250000 38250000
Budget Balancing Adjustments 1151584 15542476
Revenues Retained
Grants from U S Government 22780131 26325975
County Participation Surplus Commodity Distribution 2146868 3439790
Earnings Charities Services 1214973 2266586
Transfers Other Spending Units 11267402 124345
Total income receipts 74507790 85700482
CASH BALANCES JULY 1st
Budget Funds 17391318 6409733
91899108 92110215
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communications
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Grants to Counties
Equipment
Miscellaneous
Total expense payments
24887034 23814791
4337049 3539412
3737189 4468217
1871571 1661779
16036 10614
1877985 1175907
536523 869434
109678 224447
128068 124212
45698639 46771553
2159470 624104
130133 149621
85489375 83434091
CASH BALANCES JUNE 30th
Budget Funds 6409733 8676124
91899108 92110215
I
281
DEPARTMENT OF PUBLIC WELFARE
PUBLIC ASSISTANCE
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Funds 315000000 315000000
Budget Balancing Adjustments 146069781 31116436
Revenues Retained
Grants from U S Government 282489617 383606694
County Participation 45158894 37366391
Earnings Charities Services 56217 19150
Transfers Other Spending Units 12435040
Total income receipts 484199907 767108671
CASH BALANCES JULY 1st
Budget Funds 90518344 23553978
574718251 790662649
PAYMENTS
EXPENSE
Crippled Children
Personal Services Field Nursing Services 707034 870811
Travel Field Nursing Services 500155 379586
Benefits
Hospitalization 8906956 10387610
Convalescent Care 3315700 3513650
Appliances 1258948 2629032
Medical Services 3552710 3547263
Transportation of Children 51720 60655
Total for Crippled Children 18293223 21388607
Public Assistance
Benefits
Old Age 399256700 600275600
Blind 17097400 24338450
Dependent Children 116516950 122729450
Total expense payments 551164273 768732107
CASH BALANCES JUNE 30th
Budget Funds 23553978 21930542
674718251 790662649282
PUBLIC WELFARE DEPARTMENT
ADMINISTRATION AND BENEFITS
INTRODUCTION
The Department of Public Welfare reported herein consists of 1 Benefit
Funds and 2 Administrative Funds
FINANCIAL CONDITION
The Department ended the year in an excellent condition having a cash
surplus of 6251097 for Benefits and 1257397 for Administration
FUNDS AVAILABLE FOR BENEFITS
This Department is the agency for direct payments to beneficiaries of
1 Assistance to the Aged 2 to the Blind 3 to Dependent Children
and 4 Medical and Hospital Care of Crippled Children
The State funds provided for Benefits were
Appropriation 1937 Act 315000000
Transfer from Special Emergency Fund 31116436
Total 346116436
The Federal Grants for Benefits were for
Aged Blind and Dependent Children 370978168
Crippled Children 12628526
Total 383606694
The Counties contributed 37366391 for Benefits and miscellaneous
refunds and recoveries produced 19150
All the above items of income totaled 767108671 which together
with the cash balance of 23553978 at the beginning of this period made
790662649 available for Benefit payments for the year
DISPOSITION OF BENEFIT FUNDS
The Department paid benefits during the year in the amount of
768732107 consisting of
Old Age Assistance 600275600
Aid to the Blind 24338450
Aid to Dependent Children 122729450V
283
Total Public Assistance 747343500
Crippled Childrens Benefits 21388607
Total 768732107
After the above payments there remained at June 30 1942 a cash
balance of 21930542 to cover reserves of unallotted Federal and County
Funds of 15679445 and a surplus of 6251097 as shown in Financial
Condition Statement
COMPARISON OF FUNDS AVAILABLE FOR BENEFITS
Year Ended June 30
RECEIPTS 1942 1941 1940
Federal 383606694 282489617 176393580
State 346116436 156495179 159657305
County 37366391 45158894 34554846
Other 19150 56217 63773
Total 767108671 484199907 370669504
COMPARISON OF BENEFITS PAID
PUBLIC ASSISTANCE Dependent
Year ended Old Age Blind Children Total
June 30 1942600275600 24338450 122729450 747343500
June 30 1941 399256700 17097400 116516950 532871050
June 30 1940 241533400 12586400 91458650 345578450
CRIPPLED CHILDRENS
Year ended
June 30 1942 21388607
June 30 1941 18293223
June 30 1940 16505304
COMPARISON OF PERCENTAGE OF FUNDS PAID FOR BENEFITS
Year ended June 30 1942 State Federal County Total
Public Assistance Old Age Blind and
Dependent Children 45
Crippled Childrens Benefits 4141
Year ended June 30 1941
Public Assistance 4154
Crippled Children A 50
Crippled Children B
Year ended June 30 1940
Public Assistance 4216
Crippled Childrens Benefits 4636

50 5 100
5859 100
4999 847 100
50 100
100 100
4784 10 100
5364 100
284
COMPARISON OF PUBLIC ASSISTANCE PAID
OLD AGE BENEFITS
Amount
July 1937 5736819
January 1938 23572678
July 1938 29538250
January 1939 31357700
July 1939 18112900
January 1940 21412350
July 1940 22623650
January 1941 34131200
July 1941 43717800
January 1942 50929200
June 1942 58506850
AID TO THE BLIND
July 1937 29072
January 1938 988600
July 1938 1241100
January 1939 1347550
July 1939 992150
January 1940 1089250
July 1940 1125850
January 1941 1445550
July 1941 1746950
January 1942 2073600
June 1942 2351750
AID TO DEPENDENT CHILDREN
July 1937 858121
January 1938 7084700
July 1938 9109350
January 1939 9704550
July 1939 7584600
January 1940 7807950
July 1940 7713700
January 1941 10562800
July 1941 10325450
January 1942 10140850
June 1942 10697450
Number of Average
Individual Allowance
5144 1115
24237 973
32786 901
35906 873
22322 811
26767 801
28260 801
41238 828
52240 837
59106 862
66088 885
21 1384
819 1207
1107 1024
1232 1094
991 1001
1088 1001
1113 1012
1354 1068
1598 1093
1840 1127
2031 1158
1205 712
9001 787
11579 787
12334 787
10048 755
10107 773
9694 796
12195 866
11691 883
11233 903
11603 922
CRIPPLED CHILDRENS BENEFITS
Number of Children
Treated in PeriodAmount
Year ended June 30 1938 220 2229201
Year ended June 30 1939 701 16266325
Year ended June 30 1940 915 16505304
Year ended June 30 1941 1071 18293223
Year ended June 30 1942 1227 21388607
Total 4134 74682660
285
FUNDS AVAILABLE FOR ADMINISTRATION
STATE OFFICE AND COUNTIES
The Departments and the States part of the County cost of adminis
tering all Benefits and Administrative expense of institutions and all other
services are handled in the Administrative Fund
The State funds provided for State and County Administration purposes
were
Appropriation 1937 Act
Transfer from Special Emergency Fund
1941 Amendment
38250000
15542476
53792476
The Federal Grants for State and County for Administration were
Administration of Public Assistance20599936
Administration of Child Welfare 4387011
Administration of Crippled Childrens Benefits 1339028
Total26325975
Other income to the Administrative Fund came from Counties for
Surplus Commodity distribution 3439790 and from sale of Commodity
Containers 2266586
The above items income totaled 85824827 which together with a cash
balance of 6409733 at July 1 1941 made available 92234560 for
Administration costs of the State office and Counties for the year

DISPOSITION OF ADMINISTRATIVE FUNDS
From the 92234560 funds available the Department transferred
124345 to the State Supervisor of Purchases as the pro rata share of
the cost of the operations of that office
The amount of 46771553 was paid to the County Welfare Depart
ments for Administration of County Offices and 36662538 was the
State Administrative expense
After the above expenditures there remained a cash balance of 8676124
to cover accounts payable anl reserve of 7418727 leaving surplus for
Administrative Fund of 1257397 as shown in Statement of Financial
Condition286
COMPARISON OF FUNDS AVAILABLE FOR ADMINISTRATION
Year Ended June 30
1942 1941 1940
Federal 26325975 22780131 18734280
State 53792476 48365818 51342695
County 3439790 2146868 2207929
Other 2266586 1214973 650175
85824827 74507790 72935079
COMPARISON OF ADMINISTRATIVE COSTS
Administrative
State Grants to County
Administration Welfare Depts
YEAR ENDED
Total
June 30 194236662538 46771553
June 30 1941 39790736 45698639
June 30 1940 37673357 34819743
83434091
85489375
72493100
BY FUNDS
Year ended State
June 30 194252485644
June 30 1941 58719858
June 30 1940 51373594
Federal County Total
30948447
26769517
21119506
83434091
85489375
72493100
BY ACTIVITIES Year Ended June
Administrative Cost 1942 1941
Public Assistance643454501 65496762
Crippled Children 26797332 2033622
State Institutions 1564694s 1322776
Other Cost
Child Welfare 5444815 6627048
Prison Inspection 444677 404708
Surplus Commodity Dist 7297282 7749243
Certifying W P A 178566 574143
Certifying C C C 974524 741458
Certifying N Y A 22358 21192
Certifying Surplus Com 121972 102967
Certifying Other Federal and
General Relief 360020 415456
Total 83434091 85489375
30
1940
53459019
2116568
1335348
7742080
6316360
443359
608021
13230
459115
72493100
JSee Percentage of Cost to Total Benefits under General
2See Percentage of Cost to Total Benefits under General
3Office Expense of State Institutions
Other services of Administration
287
COMPARISON OF ADMINISTRATIVE COSTS Continued
1942
BY OBJECT
Personal Services 23814791
Travel Expense 3539412
Supplies Materials 4468217
Communication 1661779
Heat Light Water 10614
Publications 1175907
Repairs 869434
Rents 224447
Miscellaneous 149621
Insurance 124212
Equipment 624104
Subtotal
Year Ended June 30
Per Cent 1941 1940
2854 24887034 24751587
424 4337049 4689648
536 3737189 3044596
199 1871571 1471297
01 16036 9662
141 1877985 1280755
104 536523 320437
27 109678 725662
18 130133 161713
15 128068 151882
75 2159470 1066118
36662538
Administrative Grants to Counties 46771553
4394 39790736 37673357
5606 45698639 34819743
83434091 10000 85489375 72493100

GENERAL
The Department reports that in the year 1941 the Administrative cost
to administer public assistance was 953 of the Public Assistance Benefits
paid and that in the year 1940 it was 991
For year 1941 the Administrative cost to administer Crippled Childrens
Benefits was 1109 of the benefits and in 1940 it was 1279
The number of employees at June 30 1942 was 160 compared with 144
in 1941 and 160 in 1940
The bonds covering the Director of the Department for 2000000 the
Chief of Division of Accounts and Finance for 5000000 and others in
varying amounts were paid in order
All receipts and disbursements were properly accounted for and all
payments within the limits of approved budgets and of State law
Appreciation is expressed for the cooperation and courtesies extended
this office by the Director Division Chief and the staff of the Department
throughout the year
288
PUBLIC WELFARE DEPARTMENT
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS AND GRANTSBY COUNTIES
YEAR ENDED JUNE 30 1942
Public
County Old Age
Appling 2481300
Atkinson 1512000
Bacon 1102000
Baker 1867250
Baldwin 4781400
Banks 1585250
Barrow 2584600
Bartow 5117700
Ben Hill 3283150
Berrien 2800900
Bibb 17461300
Bleckley 1837300
Brantley 1175250
Brooks 4865950
Bryan 1198500
Bulloch 5002250
Burke 5850800
Butts 2083650
Calhoun 2490050
Camden 1411900
Candler 1606550
Carroll 8299250
Catoosa 1987650
Charlton 815550
Chatham 15695900
Chattahoochee 837750
Chattooga 3398900
Cherokee 4147750
Clarke 4624050
Clay 1644750
Clayton 2014050
Clinch 1417400
Cobb 7995750
Coffee 2322750
Colquitt 5684650
Columbia 1787550
Cook 2047450
Coweta 6048450
Crawford 1706400
Crisp 3674600
Dade 914150
Dawson 860300
Decatur 4794750
DeKalb 8245300
ssistance Benefits Crippled Admin
Dependent Children Grants to
Blind Children Benefits Counties
106300 1187400 39662 222424
108100 377150 12539 141847
35000 678500 110579 123975
24000 344900 103913 153653
152550 694250 200306 330729
24500 215400 86426 132540
7500 475750 114639 212333
132600 859800 92288 346793
147900 229950 119137 235410
96800 761800 139059 212895
811000 3651300 258869 1324775
48400 266500 178321 169485
46550 491800 206814 116412
182950 442450 68410 305023
59600 258450 26278 129960
136450 928650 65632 339661
174300 1145750 85719 477237
66700 129850 69498 178716
100750 223850 29265 206580
81850 262000 64735 134045
126400 580900 53353 152712
303250 579800 227408 462127
40400 508600 32817 148880
31000 256600 21983 123591
1619400 3757700 69043 1313185
37200 161050 3991 125722
142200 361700 10865 215624
128000 920900 163269 360244
214150 263550 187964 401925
14400 139050 57182 123945
84900 602400 100685 167924
106100 374550 142622 123595
108150 1833900 147443 584206
236800 2550450 133476 283596
181400 1182600 495612 314392
68200 336100 36890 124525
54700 753850 27983 162672
222750 429650 300539 400655
28550 132650 88942 138460
108000 895500 497302 297540
18400 255000 106847 123405
25400 36000 25205 123785
162500 1066600 71318 372530
314600 4533250 130563 631990

289
PUBLIC WELFARE DEPARTMENT
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS AND GRANTSBY COUNTIES Continued
YEAR ENDED JUNE 30 1942
Public
County Old Age
Dodge 3868450
Dooly 3949300
Dougherty 4811000
Douglas 2223150
Early 4470900
Echols 512650
Effingham 2279150
Elbert 4625750
Emanuel 5237300
Evans 1449350
Fannin 2659550
Fayette 2056250
Floyd 10851450
Forsyth 2253300
Franklin 3687300
Fulton 73108200
Gilmer 1573600
Glascock 971300
Glynn 3710650
Gordon 3868800
Grady 3650250
Greene 3328750
Gwinnett 6218600
Habersham 2839050
Hall 4990850
Hancock 2865600
Haralson 2732000
Harris 2705250
Hart 3307700
Heard 2058350
Henry 3728400
Houston 2397300
Irwin 2182500
Jackson 3798500
Jasper 1902650
Jeff Davis 1267200
Jefferson 4101400
Jenkins 2210200
Johnson 2625400
Jones 2090000
Lamar 2299000
Lanier 956100
Laurens 6015500
Lee 1764400
istance Benefits Crippled Admin
Dependent Children Grants to
Blind Children Benefits Counties
114800 1264550 179089 328448
119750 820300 283666 327545
422350 869850 178079 343760
58800 250350 149268 150546
240850 560350 144905 337347
46750 186150 48892 124450
70200 225600 19393 173520
143900 379350 115947 286111
211650 999200 181407 398905
39000 306850 9033 124545
60350 606100 278512 223775
82950 240050 308554 169994
339350 946700 247340 696581
33600 344700 111598 158422
85150 481850 177220 323470
3858800 22367750 1543553 5797628
10850 205000 153982
37600 66100 42178 120269
483100 596050 482989 247045
42000 426700 28046 250367
134650 880900 71103 277537
22200 286200 4397 235898
81500 989050 481584 473662
34450 848650 233883 234680
135450 820700 323607 441085
151850 233800 237579 231617
93200 642300 179398 224915
115400 256150 225010
71250 458950 225139 236852
86400 282250 119136 158631
77700 271150 125421 257298
75000 338550 69806 225969
164650 755750 40944 185230
35800 333100 344270 273380
68850 205750 100880 176041
48600 557000 143456 128605
57100 813650 204982 309910
138250 576400 216025 178193
87200 392750 92245 230140
81450 197400 258424 199868
59150 251650 51176 174752
94900 272900 125112 124411
309450 1812500 172577 502907
89400 241850 110355 124450
290
PUBLIC WELFARE DEPARTMENT
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS AND GRANTSBY COUNTIES Continued
YEAR ENDED JUNE 30 1942
Public
County Old Age
Liberty 1716900
Lincoln 1894600
Long 775750
Lowndes 7693650
Lumpkin 1256900
Macon 3942700
Madison 3327600
Marion 1701200
McDuffie 2018500
Mclntosh 1250900
Meriwether 5342600
Miller 1853700
Mitchell 5027000
Monroe 2721500
Montgomery 2091950
Morgan 2941400
Murray 1773850
Muscogee 11590150
Newton 3602100
Oconee 1544650
Oglethorpe 2612600
Paulding 2838150
Peach 2244100
Pickens 1892550
Pierce 2107450
Pike 2097950
Polk 4446200
Pulaski 2146100
Putnam 2018350
Quitman 760450
Rabun 1647050
Randolph 3969600
Richmond 14519950
Rockdale 1504800
Schley 1109650
Screven 3448050
Seminole 1819050
Spalding 5589800
Stephens 2424650
Stewart 2348400
Sumter 5975850
Talbot 1977850
Taliaferro 853050
Tattnall 3192400
sistance Benefits
Dependent
Blind Children
51600 288900
41650 202700
39600 320650
344000 1834100
20000
97100 264400
112500 336650
33200 148400
52500 225500
56550 220600
207000 615500
107450 330750
202300 842000
70950 231950
122850 293400
107050 131450
45000 440150
627550 3058650
74100 508500
26900 48800
80300 341450
83050 482000
40600 414350
11000 441500
234200 813700
118850 338150
301400 1326400
104500 244150
13200 192100
35900 161050
136800
130300 152150
746300 4035550
40650 131800
31550 196850
107100 333400
10350 289400
241750 571500
37200 544600
44700 373900
182500 777200
84900 121200
7500 135200
135850 367900
Crippled Admin
Children Grants to
Benefits Counties
147182 143525
55071 143470
92100 124450
279014 503990
90084 124728
41179 301155
34780 256010
12697 138300
101134 181013
13960 124450
76713 361435
132118 176560
96754 357105
164302 214682
143077 166118
32232 248979
21843 161975
254577 831687
140062 253495
14117 148390
197162 225864
55968 237653
311834 175179
15736 148603
117999 178814
63155 172570
131593 344517
109174 192333
98608 148862
37995 117427
100628 137271
121722 287145
336511 950095
22482 150385
63313 124461
98354 306502
88634 152380
108894 369442
61401 177342
266648 210114
438897 385558
190550 137934
55461 129751
14339 256545
IHB
291
PUBLIC WELFARE DEPARTMENT
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS AND GRANTSBY COUNTIES Continued
YEAR ENDED JUNE 30 1942
Public
County Old Age
Taylor 2236000
Telfair 3232100
Terrell 3512300
Thomas 6710500
Tift 2856000
Toombs 3410800
Towns 756700
Treutlen 1584550
Troup 9951350
Turner 2246250
Twiggs 1829250
Union 1298400
Upson 4303300
Walker 6018400
Walton 4735800
Ware 5657400
Warren 2067550
Washington 2976050
Wayne 2106350
Webster 1164400
Wheeler 1889500
White 1510250
Whitfield 3667500
Wilcox 2973350
Wilkes 4004650
Wilkinson 2385350
Worth 4313400
Totals 600275600
c Assistance Benefits Crippled Admin
Dependent Children Grants to
Blind Children Benefits Counties
74650 576050 69361 213381
153600 526000 72513 243875
178600 454000 100231 204143
293650 1360850 118757 449276
35950 1291700 134380 212220
248000 1526300 394838 289073
50250 247300 5230 124450
91050 248700 23435 143545
384350 951000 42594 482670
76450 663850 60951 177790
86000 260200 63838 167951
24000 234100 8465 127332
133500 897750 207732 263101
194850 699050 205076 409821
119200 445750 155557 346604
313050 2362300 135028 399656
62050 226350 100818 154921
102000 491100 63421 402532
153050 809500 36972 190293
51050 98100 5869 79425
59500 364150 25015 173637
118000 53252 145114
146500 1495450 87069 292013
82150 460500 110147 236805
90550 210650 58336 288735
38000 365350 294072 207821
116850 1059300 39037 345631
24338450 122729450 21388607 46771553
292
PUBLIC WELFARE DEPARTMENT
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS BY RECIPIENTS
YEAR ENDED JUNE 30 1942
PUBLIC ASSISTANCE
County
Appling
Atkinson ig7
Bacon 123
Baker 212
Baldwin 542
Banks 217
Barrow 312
Bartow 523
Ben Hill 330
Berrien 276
Bibb 1328
Bleckley 233
Brantley 137
Brooks 547
Bryan 153
Bulloch 500
Burke 703
Butts 279
Calhoun 343
Camden 162
Candler igg
Carroll 712
Catoosa 205
Charlton 87
Chatham 1220
Chattahoochee 88
Chattooga 338
Cherokee 553
Clarke 598
Clay 178
Clayton 216
Clinch 130
Cobb 77g
Number of Recipients
Old
Age
331
Coffee 224
Colquitt 586
Columbia 231
Cook 270
Coweta 692
Crawford 219
Crisp 433
Dade 132
Dawson 156
Blind
10
14
3
2
13
5
2
12
14
8
68
5
6
17
7
14
19
8
7
7
6
23
5
3
107
3
13
9
28
2
6
9
10
11
18
10
6
24
4
12
2
2
June 30 1942
Dependent
Children
115
50
72
40
63
26
41
116
20
75
277
42
68
38
24
97
91
13
28
39
68
48
59
38
278
24
28
140
33
15
42
36
145
179
116
60
79
37
19
89
32
7
Crippled
Children
Number
Treated
5
2
4
6
7
2
6
7
3
5
21
6
9
5
2
5
5
4
2
5
4
12
8
1
8
2
4
12
10
4
5
8
16
8
17
6
3
14
5
12
4
2
H I
PUBLIC WELFARE DEPARTMENT
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS BY RECIPIENTS
YEAR ENDED JUNE 30 1942
PUBLIC ASSISTANCE
293
County
Decatur
DeKalb
Dodge
Dooly
Dougherty
Douglas
Early
Echols
Effingham
Elbert
Emanuel
Evans
Fannin
Fayette
Floyd
Forsyth
Franklin
Fulton
Gilmer
Glascock
Glynn
Gordon
Grady
Greene
Gwinnett
Habersham
Hall
Hancock
Haralson
Harris
Hart
Heard
Henry
Houston
Irwin
Number of
Old
Age
525
767
487
472
512
294
610
47
257
564
604
168
354
293
1014
278
591
5742
249
118
300
473
434
458
720
409
637
345
300
312
409
263
430
314
245
476
291
Jackson
Jasper
Jeff Davis 156
Jefferson B2B
Jenkins 299
Johnson 334
Jones 313
Recipients
Blind
11
25
10
10
35
5
21
2
7
8
18
3
8
8
23
5
7
236
3
6
37
4
16
2
8
2
11
14
7
11
7
11
6
8
12
4
6
2
7
15
June 301942
Dependent
Children
78
377
147
82
62
27
70
21
28
52
113
33
76
18
93
58
104
1548
38
10
44
46
81
26
93
110
96
29
91
28
69
30
27
41
69
50
27
90
73
51
41
35
Crippled
Children
Number
Treated
6
17
11
9
15
8
8
1
1
8
13
2
10
10
10
14
13
111
4
12
4
7
4
32
6
20
8
6
11
7
6
4
2
20
8
6
10
9
5
6294
PUBLIC WELFARE DEPARTMENT
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS BY RECIPIENTS
YEAR ENDED JUNE 30 1942
PUBLIC ASSISTANCE
Number
Old
County Age
Lamar 281
Lanier 104
Laurens 696
Lee 195
Liberty 197
Lincoln 258
Long 107
Lowndes 809
Lumpkin 185
Macon 477
Madison 450
Marion 213
McDuffie 295
Mclntosh 157
Meriwether 722
Miller 222
Mitchell 523
Monroe 388
Montgomery 182
Morgan 463
Murray 223
Muscogee1040
Newton 433
Oconee 220
Oglethorpe 390
Paulding 490
Peach 254
Pickens 289
Pierce 180
Pike 225
Polk 425
Pulaski 301
Putnam 306
Quitman 100
Rabun 204
Randolph 494
Richmond1280
Rockdale 168
Schley 152
Screven 439
Seminole 227
Spalding 540
of Recipients June 301942 Crippled Children
Blind Dependent Children Number Treated
10 31 4
7 21 8
24 198 7
8 20 3
5 42 5
7 33 5
4 29 4
32 169 17
7 4
10 25 4
15 38 5
5 20 1
5 49 3
6 27 3
20 44 15
7 33 10
19 73 8
8 29 11
9 34 4
16 23 6
4 62 4
54 259 13
9 42 8
3 8 11 44 2 9
11 71 3
4 29 72 6 3
11 71 5
9 26 7
14 111 6
12 29 3
31 7
3 24 3
31 7
15 12 6
50 283 28
2 21 3
4 29 6
12 36 5
2 41 4
16 59 13

1WM
PUBLIC WELFARE DEPARTMENT
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS BY RECIPIENTS
YEAR ENDED JUNE 30 1942
PUBLIC ASSISTANCE
295
Number of
Old
County Age
Stephens 345
Stewart 327
Sumter 674
Talbot 214
Taliaferro 138
Tattnall 373
Taylor 333
Telfair 347
Terrell 390
Thomas 580
Tift 263
Toombs 400
Towns 61
Treutlen 196
Troup 1060
Turner 240
Twiggs 219
Union 189
Upson 433
Walker 629
Walton 575
Ware 515
Warren 277
Washington 495
Wayne 218
Webster 132
Wheeler 234
White 239
Whitfield 426
Wilcox 356
Wilkes 556
Wilkinson 321
Worth 462
Totals
66088
Recipients June 30 1942 Crippled Children
Blind Dependent Children Number Treated
5 102 7
6 40 7
12 55 14
7 12 5
2 23 3
15 57 2
5 84 3
14 42 8
20 31 6
23 109 7
3 102 6
25 141 30
5 31 2
8 32 4
34 79 4
8 64 5
5 22 6
3 42 2
10 64 12
19 82 10
12 57 11
27 177 5
8 33 2
12 64 2
13 92 6
4 6 2
6 43 2
27 2
13 161 10
7 44 8
11 28 6
5 55 7
12 74 3
2031 11603 1227
296
PUBLIC WELFARE DEPARTMENT
ADMINISTRATION AND BENEFITS
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
CASH IN BANKS
State Funds
Federal Funds
County Funds
Total Assets
12571889
16279164
1755613
30606666
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Unallotted Funds on Deposit with State
Federal Funds
Public Assistance
Crippled Children
Child Welfare
County Funds
Public Assistance
Accounts Payable and Encumbrances
Administrative Grants to Counties June 1942
Administrative Expenses
Commodity Distribution Expenses
Total Liabilities
12482176
3170072
626916
16279164
27197 16306361
4750000
313395
325103
5388498
21694859
RESERVES
Commodity Distribution Funds
1403313
CASH SURPLUS
State Funds
For Benefits
For Administration
Total Liabilities Reserves and Surplus
6251097
1257397
7508494
30606666
297
DEPARTMENT OF PUBLIC WELFARE
INSTITUTIONS DIVISION
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 200000000 200000000
Budget Balancing Adjustments 19601549 22260503
Allocation Funds
Business License Tax Chain Stores 18350195 17130431
Budget Balancing Adjustments 720611 20430431
Revenues Retained
Grants from U S Government 14212018
Earnings Hospital Services 128628
Transfers Other Spending Units 180398451 222627596
Total income receipts 31970230 3667093
NONINCOME
Private Trust Accounts
Untransferred Allotments 27619785 200000
CASH BALANCES JULY 1st
Budget Funds 39976543 7963007
Private Trust Funds
Untransferred Allotments 28419785 800000
72746773 5295914
PAYMENTS
OUTLAYS
Buildings Improvements
Personal Services 16548537
Travel 17825
Supplies Materials 11892653 389137
Publications 8629
Repairs 4140 21600
Rents 94300
Contracts 24394894 1454723
Equipment 11022788 2430454
Total outlay payments 63983766 4295914
CASH BALANCES JUNE 30th
Budget Funds 7963007
Private Trust Fund Untransferred Allotments 800000 1000000
72746773 5295914298
PUBLIC WELFARE DEPARTMENT
INSTITUTIONS
GENERAL
The Institutions Building Fund of the Department of Public Welfare
was set up in 1938 to erect and equip buildings and make improvements
for the Eleemosynary Institutions of the State The Public Works Admin
istration to the date of the closing of the account had provided 59432018
and the State 196788241 making the total cost of construction
256220259 The Institutions benefiting under this program and the
costs of construction were
Confederate Soldiers Home 44660
Training School for Girls 7020393
School for the Deaf 63938380
School for Mental Defectives 7502738
Academy for the Blind 11530354
Training School for Boys 93159913
Milledgeville State Hospital 64063580
Architectural Engineering Contingencies 8960241
256220259
AVAILABLE FUNDS AND DISPOSITION
The Department of Public Welfare had for the year under review an
allocation of chain store tax funds amounting to 17130431 and a balance
in the State Treasury of 3300000 making a total of 20430431 avail
able This amount was not needed because of completion of construction
program and it was transferred to the Special Surplus Fund The Depart
ment had a cash balance of 4663007 at July 1 1941 which was disposed
of as follows
100000 was transferred to the Training School for Boys 4295914
was expended in the completion of the construction program and the balance
remaining of 267093 was transferred to the State Treasury to the credit
of the Department of Welfare appropriation for Institutions and the account
closed
The records were in good order
PUBLIC WELFARE DEPARTMENT
INSTITUTIONS
EXPENDITURES BY UNIT AND PROJECT
FROM BEGINNING TO JUNE 30 1942
CONFEDERATE SOLDIERS HOME
Equipment
July 11938 July 11941
to to
June 301941 June 301942
44660
299
Total
44660
TRAINING SCHOOL FOR GIRLS
Receiving Building 47
Sanitary Sewers and Water Lines
Total
1234836
Repairs to Buildings 435087
Equipment 377678
35565
4937227
1234836
435087
413243
6984828 35565 7020393
SCHOOL FOR THE DEAF
SewersInstitution and Perry Place
Curbs Gutters Walks and Roads
363788
489546
Water LinesInstitution and Perry Place 2122578
Outside Electrical Work 259271
Steam Distribution System 992792
Remodel Boys Dormitory 2281110
4469755
30255
7400
72550
Administration Building
Boiler Repairs Miscellaneous
Retaining Wall Girls Dormitory
Demolishing Old Structures
Primary Bldg Girls Dormitory and
Negro Group 38255913
Perry Property Purchase 2580875
Equipment 405980
Repairs at Perry Place 9420
Repairs to Boiler Room 3301282
Dining Hall Building 1995407
Change School Building into Dormitory 3207144
Repairs to Hospital Building 73980
EquipmentsDining Hall 768147
Outside Electric LinesPerry Place 118700
Equipment No 2 332226
Vocational Building 1092690
363788
489546
2122578
259271
992792
2281110
4469755
30255
7400
72550
38255913
2580875
188672 594652
9420
434727 3736009
2464 1997871
80583 3287727
73980
768147
118700
332226
1125 1093815
Total 63230809 707571 63938380
TRAINING SCHOOL FOR MENTAL DEFECTIVES
Hospital Building 2167225
Waterworks and Electrical System 3605109
363413
2167225
3968522300
PUBLIC WELFARE DEPARTMENT
INSTITUTIONS
EXPENDITURES BY UNIT AND PROJECT
FROM BEGINNING TO JUNE 30 1942
July 11938 July 11941
to to
June 301941 June 301942
Equipment
Total
1363694 3297
ACADEMY FOR THE BLIND
Remodel Kitchen Laundry and Boiler Room
Remodel Negro Unit
Heating
Plumbing
General Repairs
Kitchen Equipment
TRAINING SCHOOL FOR BOYS
Sanitary Sewers and Water Lines
Electrical Work
Extension Gas LinesNegro Unit
Repairs Colored Barracks
Personal Quarters Acct 7
Equipment
837436
1282187
75015
456647
173121
4758766
Dormitories School and Auditorium 73113943
Admin and Voc Unit 8996669
Equipment No 2 95715
Personnel Quarters Acct 13 1368825
Auditorium
185028
1291230
145000
269732
52599
58000
MILLEDGEVILLE STATE HOSPITAL
Remodel Male Rec Bldg 17430222
5116117
Cold Storage Plant
Receiving Warehouse
Outfall Sewers to S H A
Sewers for Jones Bldg
Equipment
Waterworks to S H A
Jones Bldg Addition
Electrical Work
Equipment No 2
Control Heating Plant
77357
283033
113053
866983
8956039
28959644
1162166
820325
276401
Total
1366991
7136028 366710 7502738
769461 769461
1830899 1830899
2057074 2057074
1386805 1386805
4797358 32778 4830136
603244 52735 655979
Total 11444841 85513 11530354
837436
1467215
75015
456647
173121
6049996
73258943
9266401
95715
1421424
58000
Total 91158324 2001589 93159913
2240
17432462
5116117
77357
283033
113053
866983
8956039
28959644
1162166
820325
276401
Total 62964614 1098966 64063580
301
PUBLIC WELFARE DEPARTMENT
INSTITUTIONS
EXPENDITURES BY UNIT AND PROJECT
FROM BEGINNING TO JUNE 30 1942
ARCHITECTURAL FEES FIELD ENGINEERING AND CONTINGENCIES
July 11938 July 11941
to to
June 301941 June 301942 Total
AH jobs 8960241 8960241
Total Expenditures 251924345 4295914 256220259
BY FUNDS
State Funds 192492327 4295914 196788241
Federal Funds 59432018 59432018
Total Expenditures 251924345 4295914 256220259302
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Veterans Aid Services
Total income receipts
1048120
10125
1014019
11350
1058245 1025369
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
CASH BALANCES JUNE 30th
Budget Funds
262958
143553
143553
1321203 1168922
412787 341041
19155 12027
446356 520235
11585 10902
49191 49071
545 425
96767 17215
43727 23875
24832 11333
72705 66362
Total expense payments 1177650 1052486
116436
1321203 1168922
HnMHHHMHHBBUHMHBnBHHHH
303
PUBLIC WELFARE DEPARTMENT
CONFEDERATE SOLDIERS HOME
FINANCIAL CONDITION
The Confederate Soldiers Home ended the year in good condition
having a surplus of 19686
FUNDS AVAILABLE FOR OPERATIONS
This Home is under the jurisdiction of and is supported by an allotment
from the State Appropriation made to the Department of Public Welfare
for the operation of the State Institutions
The allotment for the year was 1021093 and together with earnings
of 11350 and the Cash Balance of 143553 at July 1 1941 there was
1175996 in funds available for the year for the cost of operations as
approved on budgets
DISPOSITION OF AVAILABLE FUNDS
From the 1175996 available 7074 was transferred to the Supervisor
of Purchases as the pro rata share of the cost of the operations of that
office 1052486 was extended for the operations of the Home leaving
Cash Balance at June 30 1942 of 116436 to cover accounts payable of
96750 and surplus of 19686 as shown on Balance Sheet
COMPARISON OF COST OF OPERATIONS
Year Ended June 30
1942 1941 1940
Personal Services 341041 412787 433093
Travel Expense 12027 19155 14825
Supplies and Materials 520235 446356 525816
Telephone and Telegraph Postage 10902 11585 14266
Heat Light Power Water 49071 49191 32995
Printing and Publicity 425 545 624
Repairs and Alterations 17215 96767 13657
Miscellaneous 66362 72705 71849
Insurance and Bonding 23875 43727 2500
Pensions 12300
Equipment Replacements 11333 24832 21098
Total 1052486 1177650 1142023
The operating cost decreased slightly this heavy expense is necessitated
by operating this Home for four veterans with a staff of six persons The
number of veterans was 7 at the beginning of the year
The Superintendent is bonded in the amount of 500000
The books were in good order and all payments for expenses are within
the limits of the laws governing the operations of this Home304
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Corrections
2854497 4093818
22868
CASH BALANCES JULY 1st
Budget Funds
1022151
200759
3876648 4317445
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Repairs
Insurance
Equipment
Miscellaneous
1771976 1808076
9835 7406
1227145 1797306
36070 39917
219754 229877
140077 57724
100683 25224
167390 181542
2959 250
Total expense payments
3675889 4147322
CASH BALANCES JUNE 30th
Budget Funds
200759
170123
3876648 4317445305
PUBLIC WELFARE DEPARTMENT
TRAINING SCHOOL FOR GIRLS
FINANCIAL CONDITION
The Training School for Girls at Atlanta ended the year in a good
condition having a surplus of 113613
FUNDS AVAILABLE FOR OPERATIONS
This School is under the jurisdiction of and is supported by an allot
ment from the State appropriation made to the Department of Public
Welfare for the operations of the State Institutions
The allotment for the year was 4110920 which together with earnings
of 22868 and the cash balance of 200759 at July 1 1941 there was
4334547 in funds available for operating costs for the year as approved
on budget
DISPOSITION OF AVAILABLE FUNDS
From the 4334547 available 17102 was transferred to the Super
visor of Purchases as the pro rata share of the cost of the operations of
that office and 4147322 was expended for the operations of the School
leaving cash balance at June 30 1942 of 170123 to cover accounts pay
able of 56510 and surplus of 113613 as shown on Balance Sheet
COMPARISON OF COST OF OPERATIONS
Year Ended June 30
OBJECT 1942 1941 1940
Personal Services1808076 1771976 1719722
Travel Expense 7406 9835 5630
Supplies and Materials 1797306 1227145 1192052
Telephone Telegraph and Postage 39917 36070 34923
Heat Light Power Water 229877 219754 206818
Publications 3762
Repairs and Alterations 57724 140077 23919
Miscellaneous 250 2959 356
Insurance and Bonding 25224 100683 73147
EquipmentReplacements 181542 167390 98081
4147322 3675889 3358410
The operating cost increased 471433 over 1941 mainly in Supplies
and Materials particularly in food fuel and wearing apparel
The State is now operating this school for white juvenile delinquent
girls numbering 147 at June 30 1942 with a staff of 24 persons

306
The average daily population for the year was 146 and the per capita
cost based on operating expenditures for the year was 28407 for 1942
compared with average daily population of 141 for 1941 and a per capita
cost of 26068
The Superintendent is bonded in the amount of 500000
The records were in good order and all payments for expenses are
within the limits of the laws governing the operations of this School307
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR THE DEAF CAVE SPRING
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Total income receipts
7537762 11653959
192066 241457
7729828 11895416
CASH BALANCES JULY 1st
Budget Funds
3934118
1335586
11663946 13231002
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Repairs
Rents
Insurance
Equipment
Miscellaneous
5009700
164988
3689492
106135
552950
77452
25411
460576
203892
37764
5067142
134737
4731333
74930
574908
26208
13242
17098
546354
21829
Total expense payments
f 10328360 11207781
CASH BALANCES JUNE 30th
Budget Funds
1335586
2023221
11663946 13231002308
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR THE DEAF
FINANCIAL CONDITION
The School for the Deaf at Cave Spring ended the year in a good con
dition having a surplus of 913620
FUNDS AVAILABLE FOR OPERATIONS
This School is under the jurisdiction of and is supported by an allot
ment from the State appropriation made to the Department of Public
Welfare for the operations of the State Institutions
The allotment for the year was 11713823 which together with earn
ings of 241457 and the cash balance of 1335586 at July 1 1941 totaled
13290866 in funds available for operating costs for the year as approved
on budgets
DISPOSITION OF AVAILABLE FUNDS
From the 13290866 available funds 59864 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office 11207781 was expended for the operations of the School
leaving cash balance at June 30 1942 of 2023221 to cover accounts
payable of 1109601 and surplus of 913620 as shown on Balance Sheet
COMPARISON OF COST OF OPERATIONS
Year Ended June 30
EXPENSE 1942 1941 1940
Personal Services 5067142 5009700 3903023
Travel Expense 134737 164988 135658
Supplies and Materials 4731333 3689492 3159546
Telephone Telegraph Postage 74930 106135 57120
Heat Light Power Water 574908 552950 218693
Publications 4077
Repairs and Alterations 26208 77452 60344
Rents 13242 25411 163ll
Miscellaneous 21829 37764 35775
Insurance and Bonding 17098 460576 103577
Equipment Replacements 546354 203892 295598
Total Expense Payments11207781 10328360 7989722
The operating cost increased 879421 over 1941 mainly in Supplies and
Materials cost particularly in food forage fuel shop and clothing supplies
The State is now operating this School for deaf children of Georgia309
average enrollment numbering 265 for the year as compared with 260
for the year 1941 and the per capita cost based on operating expenditures
was 42293 for the year 1942 compared with 39724 for 1941
The Superintendent is bonded in the amount of 500000
The records were in good order and all payments for expenses are within
the limits of the laws governing the operations of this School310
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES GRACEWOOD
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Hospital Services
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSES
Personal Services
Travel
Supplies Materials
Communications
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
5153632
671714
1912676
7727026
1706286
Total income receipts 5825346 9433312
557866
7738022 9991178
2941253 3549456
15265 5235
2900716 4625879
91114 93827
304322 349606
850 5275
80721 54052
167836 70820
595883 281243
3490 15498
Total expense payments 7101450 9050891
OUTLAYS
Lands Improvements
87806
CASH BALANCES JUNE 30th
Budget Funds
557866
940287
7738022 9991178 r
311
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES
FINANCIAL CONDITION
The School for Mental Defectives at Gracewood ended the year in a good
condition having a surpls of 304236
FUNDS AVAILABLE FOR OPERATIONS
This School is under the jurisdiction of and is supported by an allotment
from the State appropriation made to the Department of Public Welfare
for the operations of the State Institutions
The allotment for the year was 7776123 which together with earnings
of 1706286 and a cash balance of 557866 at July 1 1941 made
10040275 in funds available for the year for expenditure as approved
on budgets
DISPOSITION OF AVAILABLE FUNDS
From the 10040275 funds available 49097 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office 9050891 was expended for the operations of the School
leaving a cash balance at June 30 1942 of 940287 to cover accounts
payable of 636051 and surplus of 304236 as shown on the Balance Sheet
COMPARISON OF COST OF OPERATIONS
Year Ended June 30
EXPENSE 1942 1941 1940
Personal Services3549456 2941253 2562997
Travel Expense 5235 15265 21305
Supplies and Materials 4625879 2900716 2567052
Telephone Telegraph and Postage 93827 91114 88789
Heat Light Power Water 349606 304322 218328
Printing and Publicity 5275 850 3479
Repairs and Alterations 54052 80721 42941
Miscellaneous 15498 3490 50572
Insurance and Bonding 70820 167836 1001
Equipment Replacements 281243 595883 732178
9050891 7101450 6288642
OUTLAY
Land Improvements 87806
9050891 7189256 6288642312
The operating cost increased 1949441 over 1941 mainly in Personal
Services and Supplies and Materials particularly in cost of food fuel
wearing apparel and medical supplies since there was a 12 increase in
enrollment
The State is operating this school for training mentally defective chil
dren of Georgia enrollment average numbering 444 for the year as com
pared with 390 for 1941 and the per capita cost based on operating ex
penditures was 20385 for the year 1942 as compared with 18434 for 1941
Personnel of staff numbered 38 in 1942 compared with 36 in 1941
The Superintendent is bonded in the amount of 500000
Records are in good order and all expenditures were within the limits
of the laws governing the operations of this SchoolDEPARTMENT OF PUBLIC WELFARE
ACADEMY FOR THE BLIND MACON
313
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Total income receipts
3082049
79375
4290957
24900
3161424 4315857
NONINCOME
Public Trust Funds
Interest on Investments
Gifts
46710
56640
500
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
957890
22845
334500
62699
4188869 4770196
f 2159682 2410316
71765 8695
980673 1645292
50421 27282
171031 177387
670 1850
17215 53636
136208 17118
190718 218973
6431 6067
3784814 4566616
NONCOST
Public Trust Funds
ExpenseEquipment
6856
9317
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
334500
62699
83741
110522
4188869 4770196314
DEPARTMENT OF PUBLIC WELFARE
ACADEMY FOR THE BLIND
FINANCIAL CONDITION
The Academy for the Blind at Macon ended the year in a good condition
having a surplus of 33877 for operations In the Public Trust Fund a
fund established many years ago for the benefit of pupils and known as
the Pupils Trust Fund there were investments of 1190000 in stocks
and bonds which with 110522 cash in the fund makes the corpus of the
fund 1300522 held in accordance with the Trust Account
FUNDS AVAILABLE FOR OPERATIONS
The Academy is under the jurisdiction of and is supported by an allot
ment from the State appropriation made to the Department of Public
Welfare for the operations of the State Institutions
The allotment for the year was 4307151 which together with earnings
of 24900 and the cash balance of 334500 at July 1 1941 made 4666551
in funds available for the year for expenditure as approved on budgets
DISPOSITION OF AVAILABLE FUNDS
From the 4666551 available funds 16194 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office 4566616 was expended for the operations of the Academy
leaving cash balance at June 30 1942 of 83741 to cover accounts payable
of 49864 and surplus of 33877 as shown on the Balance Sheet
FUNDS AVAILABLETRUST FUND
Interest 56640 received on stocks and bonds and 500 donation for
principal of funds increased the fund by 57140 during the year
DISPOSITION OF FUNDSTRUST FUND
Only 9317 was spent for supplies and entertainment and the increase
of cash on hand accounted for 47823 of the Pupils Fund Receipts
COMPARISON OF OPERATING COSTS
Year Ended June 30
EXPENSE 1942 1941 1940
Personal Services 2410316 2159682 2290887
Travel Expense 8695 71765 67257
Supplies and Materials 1645292 980673 1041454
Telephone and Telegraph 15407 39871 28556
H 315
Postage 11875 10550
Heat Light Power Water 177387 171031 137277
Printing and Publicity 1850 670 4912
Repairs and Alterations 53636 17215 38771
Miscellaneous 6067 6431 16090
Rents 5000
Insurance and Bonding 17118 136208 1914
Equipment Replacements 218973 190718 87694
Total Expense Payments4566616 3784814 3719812
The operating cost increased 677081 over 1941 mainly in Personal
Services and Supplies and Materials cost particularly in food and fuel
supplies
The State is now operating this Academy for the Blind Children of
Georgia average enrollment numbering 124 for the year as compared with
125 in 1941 and the per capita cost based on the operating expenditures
was 36827 for the year 1942 as compared with 30279 for 1941
The Superintendent is bonded in the sum of 400000
The records are in good order and the expenditures were within the
limits of the laws governing the operations of the Academy
IHHflri316
DEPARTMENT OF PUBLIC WELFARE
ACADEMY FOR THE BLIND MACON
PUPILS FUND INVESTMENTS
JUNE 30 1942
BONDS
4 U S Treasury Bonds 194446 3
42759K
42760L
42761A
42762B
10000
10000
10000
10000
1 do 7570L
2 do 765E 100000
766F 100000
40000
50000
200000
April 15 1942 and sub cps attached
3 U S Treasury Bonds 194648 3
15793C 100000
15794D 100000
59589K 100000
June 15 1942 and sub cps attached
2 Federal Farm Mtg Corp 1949 3
208481A 100000
238317H 100000
May 15 1942 and sub cps attached
Total Bonds
300000
200000
790000
STOCKS
40 SharesSouthwestern R RCom Certificate MA4005
400000
1190000
Inspected at
Fulton National Bank Atlanta
Date July 29 1942
Time 1230 P M
By Geo F Armstrong Examiner317
DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND ATLANTA
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 239350 219350
CASH BALANCES JULY 1st
Budget Funds 234350
239350 15000
PAYMENTS
EXPENSE
Personal Services Terrell Vaughan 5000 15000
CASH BALANCES JUNE 30th
Budget Funds 234350
239350 15000
A community project in Atlanta proposed and considered as a State project but
abandoned and account closed October 1 1941318
DEPARTMENT OP PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 6099776 10630570
Revenues Retained
Earnings Corrections Services 56137
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total income receipts 6155913 10630570
CASH BALANCES JULY 1st
Budget Funds 6497774 1038520
12653687 11669090
2698775 4360881
101659 57894
2919098 4518607
142255 116187
518562 935304
9096 20190
79307 123098
13901 7050
422015 57067
1390968 498159
27687 31277
Total expense payments 8323323 10725714
OUTLAYS Buildings Improvements Personal Services 215615 601547 2474682
Supplies Materials
Equipment 794 40

Total outlay payments 3291844 794 40

CASH BALANCES JUNE 30th Budget Funds 1038520 863936

12653687 11669090
BHHMnm
319
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS
FINANCIAL CONDITION
The Training School for Boys at Milledgeville ended the year in a good
condition having a surplus of 123096
FUNDS AVAILABLE FOR OPERATIONS
This School is under the jurisdiction of and is supported by an allot
ment from the State appropriation made to the Department of Public
Welfare for the operations of the State Institutions
The allotment for the year was 10581894 which together with the
transfer of 100000 from the Institutions Building Account of the De
partment of Public Welfare and the Cash Balance of 1038520 at July 1
1941 made 11720414 in funds available for the year for expenditure as
approved on budgets
DISPOSITION OF AVAILABLE FUNDS
From the 11720414 available funds 51324 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office 10805154 was expended for the operations of the School
leaving cash balance at June 30 1942 of 863936 to cover accounts payable
of 740840 and a surplus of 123096 as shown on the Balance Sheet
COMPARISON OF COST OF OPERATIONS
Year Ended June 30
EXPENSE 1942 1941 1940
Personal Services 4360881 2698775 1620166
Travel Expense 57894 101659 166367
Supplies and Materials 4518607 2919098 1575344
Telephone Telegraph and Postage 116187 142255 53995
Heat Light Power Water 935304 518562 352395
Printing and Publicity 20190 9096 5335
Repairs and Alterations 123098 79307 40060
Rents 7050 13901 650
Miscellaneous 31277 27687 7150
Insurance and Bonding 57067 422015 277016
Equipment Replacements 498159 1390968 139340
Total Expense Payments10725714 8323323 4237818
mm i E
320
OUTLAY
Buildings 817162 169369
Equipment 79440 2474682 74875
Total Expense and Outlay10805154 11615167 4482062
Exclusive of the new buildings and equipment cost in 1941 a non
recurring item the cost of 1942 for maintenance exceeded the 1941 cost by
2402391 or 29 This is a 3678357 increase in Salaries Supplies and
Heat Light Power and Water and a net decrease in other items Insur
ance Equipment and Miscellaneous of 1275966 The increase in the
Institutions population was 20
The increase in cost of Personal Services was reflected in the number
of persons employed 55 at June 30 1942 as compared with 42 at June 30
1941 and the increased cost of supplies was mainly in food and the Heat
Light Power and Water increase was due to the enlarged plant put in use
The State is now operating this School for white and colored juvenile
delinquent boys of Georgia numbering 299 at June 30 1942 as compared
with 235 at June 30 1941 The new and modern plant makes this Insti
tution one of the best in the nation
The average enrollment was 265 in 1942 and the per capita cost based
on operating expenditures was 40474 as compared with 38896 in 1941
The Superintendent is bonded in the amount of 500000
Records were in good order and all expenditures were found to be within
the limits of the laws governing the operations of this Agency
nJiSft
DEPARTMENT OP PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
321
RECEIPTS
1941
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 140147940
Revenues Retained
Earnings Hospital Services 10268856
Interest on Deposits 3679
Donations Surplus Commodities 808720
Total income receipts 151229195
2363955
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
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
Land Buildings Improvements
Personal Services
Supplies Materials
Equipment
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
23182303
1097314
1942
159170184
8841150
695170
168706504
2908988
9858966
1163447
177872767 182637905
61366664
236515
85484120
491679
3702553
91308
166412
123850
2002636
6419121
51243
3502931
59770623
185135
86890358
420705
3515232
76368
122157
126350
99645
7208327
38999
4281704
163639032 162735603
Private Trust Funds
913500
2297822
9858966
1163447
150000
403338
365697
4088874
2791806
10821958
1280629
177872767 182637905322
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
FINANCIAL CONDITION
The Milledgeville State Hospital ended the year in a good financial con
dition having a surplus of 4268371 on hand after making provision for
all current accounts payable and surplus reserves
Private Trust Funds consisted of 1280629 deposits for patients per
sonal accounts
FUNDS AVAILABLE FOR OPERATIONS
The allotment of State funds by the Department of Public Welfare for
maintenance operations and outlay was 183235942 for the year of which
1020691 was transferred to the Supervisor of Purchases as the pro rata
share of the cost of the operations of that office and 23045067 to the
State Hospital Authority as rental of buildings erected by the Authority
and leased to the Hospital on a basis of 669 per person per month for the
operation and debt service of the Authority leaving net State funds of
159170184 to cover the operating cost of the Milledgeville Hospital
This amount together with income received from pay patients in the
amount of 5950719 the surplus commodity gifts of 695170 and the
income from sales of products and miscellaneous items totalling 2890431
made the total net income 168706504 for the year A cash balance of
budget funds at July 1 1941 of 9858966 together with the income made
funds available for the years operations of the Hospital 178565470 as
compared with 174411498 for the previous year
The value of products consumed which did not enter into cash receipts
and payments was 46132943 as compared with 40178975 for the
previous year
DISPOSITION OF OPERATING FUNDS
The Hospital expended for maintenance 162735603 and for stocking
and equipping a new dairy and purchasing land 5007909 leaving the cash
balance on hand June 30 1942 at 10821958 Largest items of expense
were 59770623 for salaries and wages 86890358 for supplies 7208327
for equipment and 3515232 for heat light and power
To determine the per capita and per diem cost to the State for main
taining the Hospital a computation was made on the basis of total ex
penditures by cash and accrual less the interdepartmental sales of products
which were grown or produced and consumed In computing the cost the
rents paid to the State Hospital Authority for use of the buildings and the
assessment to the Supervisor of Purchases are treated as a part of the costsu

323
These items were deducted as transfers in the statement of cash Receipts
and Disbursements
The comparisons shown reveal an increase of support from the State
with an increase of daily population served but these factors and other
factors caused but a slight rise in the per diem and per capita cost
COMPARISON OF PER CAPITA AND PER DIEM
Year Ended June 30
CASH RECEIPTS 1942 1941 1940
State Allotment 183235942 166766323 144784002
Internal Cash Receipts 8833709 9879002 7219336
Total 192069651 176645325 152003338
Average Daily Pop 7961 7545 7132
Per Capita 24126 23412 21312
Per Diem 661 64 58
COST ON CONSUMPTIVE BASIS
Maintenance228652600 214440226 183849690
Outlay 5007909 756500 2372478
Total 233660509 215196726 186222168
Less Departmental Sales 46132943 40178975 36260238
Total 187527566 175017751 149961930
Average Daily Pop
Per Capita
Per Diem
7961 7545 7132
23556 23197 21026
648 64 57
GENERAL
This Institution for the Insane is under the control of the Department
of Public Welfare and the Superintendent The Steward financial officer
and the Treasurer are under proper bond The records are kept on an
accrual and consumption basis and this report is adjusted to a cash basis
to conform with the method of reporting on other agencies of the State
The regular employees numbered 991 at June 30 1942 compared with
950 in the 1941 year and 929 in the 1940 year
Receipts and disbursements were properly accounted for and all ex
penditures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the offi
cials and staff of this State Agency during this examination and throughout
the year and the responsible officials are due commendation for the efforts
to keep the operating cost of this institution to a minimum in spite of the
constant rise in commodity prices324

DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
CASH ON DEPOSIT AND ON HAND
First Nat Bk Milledgeville Mice
Exchange Bank Milledgeville Patients Fund
Merchants Farmers Bank Special
Stewards Petty Cash
Checks State for deposit
Total
ACCOUNTS RECEIVABLE
Less Reserve for doubtful
INVENTORIES CONSUMABLE SUPPLIES
Drugs Chemicals Lotions
Packing House Products
Engineering Materials
Coal and Coke
Dry Goods Clothing Food Notions
Materials in process of manufacture
Livestock for slaughter
Empty cans for canning
Forage supplies
Total
Total Assets
3043419
1280629
47586
230953
7500000
5 279924
19075
604430
1513691
2709163
2307540
6322600
25659
633713
171354
1083460
12102587
260849
15371610
27735046
LIABILITIES
ACCOUNTS PAYABLE
Regular Maintenance
Salaries and Wages June
PATIENTS DEPOSITS
SURPLUS RESERVES
Inventories
Commissary
SURPLUS
Current
Total Liabilities and Surplus
1265244
4974576
15371610
574616
6239820
1280629
15946226
4268371
27735046

STATE HOSPITAL AUTHORITY
325
RECEIPTS
1941
1942
NONINCOME
Public Trust Funds
Grants from U S Government
Bonds 3 194168
Transfers Other Spending Units
Total receipts
37382633
19000000
13327767
23045067
69710400 23045067
CASH BALANCES JULY 1st
Public Trust Funds
5304391 15955535
75014791 39000602
PAYMENTS
NONCOST
Public Trust Funds
Administration
Personal Services
Travel
Supplies
Communication
Publications
Repairs and elevator maintenance
Rents
Insurance
Equipment
Miscellaneous
Interest on bonds
Interest on bonds Trustees fees
Total administration
Investment
Lands Improvements
Bonds matured 9141
1847969
115867
29949
41574
7500
66000
670310
61442
8943824
11784435
47274821
491161
20358
2420
3890
720428
5500
1670475
13750
15067
8874375
58712
11848636
87500
4700000
CASH BALANCES JUNE 30th
Public Trust Funds
15955535 22364466
75014791 39000602
From Audit Report of Osborn Stribling Certified Public AccountantsrW
326
STATE HOSPITAL AUTHORITY
In accordance with agreement we have made an audit of the records
of the State Hospital Authority State of Georgia for the year ended
June 30 1942 and submit herewith our report together with the relative
statements enumerated in the index
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 1942 and also a review and verification of the receipts
and payments for the period
ASSETS
Cash in banks 22364466 was verified by certificates received from
the depositories and the balances were as follows
Fulton National Bank Atlanta Georgia
Candler Building Office
Revenue Account 3613739
Sinking Fund Accounts
Bonds and Interest Coupons13594380
15 Special Fund 2041032
Maintenance Fund 2040000 17675412
Construction Account 865000
Fulton National Bank Atlanta Georgia Main Office
Revolving Fund 210315
22364466
Accounts ReceivableRental 1929396 represents the amount due at
June 30 1942 by the State Department of Public Welfare as rental less
utility deductions for the month of June 1942 for 2651 patients and 233
attendants This account was paid early in July 1942
Buildings and land 415959823 represents the cost apportioned to
the buildings and shown in our report for the prior year and the cost of
land purchased from the State of Georgia
LIABILITIES
Accrued interest on outstanding bonds at June 30 1942 amounted to
2928750 and is shown in the Balance Sheet
Accounts payable 60000 represent payment withheld on construction
contracts until corrections are made by the contractors ft
327
Bonds payable 234300000 are shown in Schedule p 331 as to amounts
and maturity dates
Surplus available funds 26005112 are shown herein
Surplus invested in buildings and land totals 176959823
GENERAL
During the year under review rental was received for 33446 patients
and attendants an average of 2787 per month for the twelve month period
The total rental income for the twelve months ended June 30 1942 was
23098563 or 69066 per head per month
A schedule of insurance carried was submitted for our inspection Insur
ance carried on buildings totaled 358766676 The authority also carries
public liability boiler insurance

328
STATE HOSPITAL AUTHORITY
ANALYSIS OF PERSONAL SERVICE AND TRAVELING EXPENSES
FOR THE YEAR ENDED JUNE 30 1942
Name
Title
Brantley T CBookkeeper
Ellis Mrs W LSecretary
Everett T BAsst Director
Green FrankBookkeeper
Lewis John CDirector
Morrow CarrolSecretary
Months
Employed
312
1
1
8
12
Personal
Services
17500
15000
25000
133328
300000
333
491161
Travel
Expenses
13215
7143
20358

Employees on payroll at June 30 19422HI
329
STATE HOSPITAL AUTHORITY
BALANCE SHEET AS AT JUNE 30 1942
ASSETS
CURRENT ASSETS
Cash in Banks
Revenue Account 3613739
Sinking Fund Account
Bonds and Interest Coupons13594380
15 Special 2041032
Maintenance 2040000 17675412
Construction Account 865000
Revolving Fund 210315 22364466
Account ReceivableRental
State Department of Public Welfare 1929396
Total Current Assets 24293862
FIXED ASSETS
Buildings and Land 415959823
440253685
LIABILITIES
CURRENT LIABILITIES
Accrued Interest on Bonds 2928750
Accounts Payable
Contractors Payments Withheld 60000
Bonds PayableDue Within One Year 4900000
Total Current Liabilities 7888750
Bonds Payable 234300000
LessBonds Due Within One Year 4900000 229400000
SurplusAvailable Fund 26005112
SurplusInvested in Buildings and Land 176959823
440253685
330
STATE HOSPITAL AUTHORITY
SURPLUS STATEMENT FOR THE YEAR ENDED JUNE 30 1942
Surplus as at July 1 1941
Add
Revenue Receipts
Accrued RentalJune 30 1942
LessAccrued RentalJuly 1 1941
Net IncomeRental
Sale of Furniture
LessAccrued InterestJuly 1 1941
Net Interest Expense
Current Expenses
Surplus as at June 30 1942
23045067
1929396
24974463
1875900
23098563
16000
Deduct
Interest Coupons Paid 8874375
Accrued InterestJune 30 1942 2928750
11803125
2987500
8815625
2990261
14696435
23114563
37810998
11805886
26005112
OBBMi
331
STATE HOSPITAL AUTHORITY
BONDS OUTSTANDING AS AT JUNE 30 1942
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 1942 denominations of 100000
Maturity Amount Maturity Amount
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 13700000
911955 8300000
Total 234300000VB iaif
333
SUPERVISOR OF
PURCHASES334
SUPERVISOR OF PURCHASES
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustment 3000000
Transfers Other Spending Units 8307513 6552124
Revenues Retained
Earnings General Government Services 113162
Total income receipts 5420675 6552124
CASH BALANCES JULY 1st
Budget Funds 4430479 1127950
9851154 7680074
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
7179000 5397520
56140 24000
554226 452112
428769 389755
195478 82745
11145 20380
9500 12000
63287 37468
224051 46200
1608
Total expense payments 8723204 6462180
CASH BALANCES JUNE 30th
Budget Funds
1127950
1217894
9851154 7680074Viift I
335
SUPERVISOR OF PURCHASES
FINANCIAL CONDITION
The State Supervisor of Purchases ended the year in an excellent condi
tion having a cash surplus of 1217894 at June 30 1942
FUNDS AVAILABLE FOR OPERATIONS
This office is supported by pro rata assessments levied on the State
spending units not to exceed 12000000 annually 6552124 was assessed
and collected in the year under review which together with 1127950
beginning cash balance made a total of 7680074 available for operations
for year as approved on budgets
DISPOSITION OF AVAILABLE FUNDS
Of the 7680074 available funds 5397520 was spent for salaries and
1064660 for all other expense leaving cash balance at June 30 1942 of
1217894 thus fully accounting for all funds
COMPARISON OF EXPENDITURES
Year Ended June 30
1942 1941 1940
Personal Services 5397520 7179000 6925084
Other Expenses 1064660 1544204 2545866
6462180 8723204 9470950
GENERAL
This Agency handles the purchasing for the State departments Accord
ing to records of the Purchasing office the purchases made for the year
through the Supervisor of Purchases totaled 677882982 as compared with
1195819517 in 1941 The greater part of the purchases were for equip
ment supplies and printing
The Supervisors public official bond is in the amount of 1500000 All
the personnel of the office are under bond
There were 36 regular employees in 1942 as compared with 34 in 1941
and 48 in 1940
Receipts and disbursements were properly accounted for and all expendi
tures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
Supervisor and his staff during this examination and throughout the year
and commendation is in order for the showing made in the reduction of
expenses e
HHHHHhHHHNH
337
RADIO
COMMISSION
338
RADIO COMMISSION
RECEIPTS 1941
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Budget Balancing Adjustments 3052923
Total income receipts 3052923
CASH BALANCES JULY 1st
Budget Funds 3324223
271300
PAYMENTS
EXPENSE
Personal Services 250000
Miscellaneous 21300
Total expense payments 271300
CASH BALANCES JUNE 30th
Budget Funds
271300
Commission was abolished by Act approved Feb 6 1941 and duties transferred to the
Regents of the University System of Georgia
nHHfll
339

DEPARTMENT OF
REVENUE
40
DEPARTMENT OF REVENUE
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
Allocations Funds
Property Intangible Tax
Income Tax
Sales Tax Gasoline
Sales Tax Kerosene
Sales Tax Beer
Sales Tax Wine
41000000 41000000
22038514 10262226
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
Taxes retained at source

180470
21558328 32905078
11928216 12314116
122593 155779
3718673 5347118
1021725 1370540
191087 192560
68364 61486
936824 874554
8066 10148
2484
51266647 53231379
35678655 45719836
96869952 102600691
Transfers Other Spending Units 195223 85346
Total income receipts 139785053 178972955

NON INCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
2467499
47736969
4297111
8790785
5510437
6764610
194286632 200038787mi
Mi
DEPARTMENT OF REVENUE
341
PAYMENTS
1941
1942
EXPENSE
Personal Services
Departmental
Retained at Source
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments 182011585
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
54913687 49405873
96869952 102600691
13046817 12148515
6977567 1489177
7245651 4378703
16503 16555
135835 5833645
79480 129347
533925 336435
369535 459712
1162235 215803
660398 638922
182011585 177653378
5510437 6830014
6764610 15555395
194286632 200038787342
DEPARTMENT OF REVENUE
This report covers an examination of the financial operations of the State
Department of Revenue for the fiscal year ended June 30 1942 This De
partment is the main tax collecting agency of the State in that it collects
95 of the States revenue derived from tax sources
FINANCIAL CONDITION
This Agency ended the year in an excellent financial condition having a
surplus of 5856475 after providing for the payment of the minor amount
of accounts payable of 973539
Included in the Balance Sheet are reserves totaling 15576606 of which
10573796 was revenue collections on hand at June 30 1941 which were
not received in time for imbursement to the State Treasury at the close of
the fiscal year and 5002810 was for special revenue funds deposited in
escrow until the taxpayers liability is finally determined Of this money
deposited 51000 is for Rolling Store Tax and 4951810 was for Motor
Vehicle License Tax for busses which was deposited by the Georgia Power
Company with the Savannah Electric and Power Company
INCOME FOR OPERATIONS OF THE DEPARTMENT
The funds for the operation of the Department of Revenue are supplied by
general fund appropriation the allocation of a percentage of certain taxes
and the earnings of the Department through Liquor Warehouse charges
Through the above named sources there was a total available for the
operations of the Revenue Department proper for the year an amount of
139951215 of which 41000000 was provided for by a general fund
appropriation 53231379 was provided for by the allocation of a percent
age of certain taxes collected by the Department and 45719836 were the
earnings of the Department through Liquor Warehouse charges
The 139951215 available to the Department through various appro
priations was far in excess of the amount that was needed for the operations
of the Department and also in excess of the amount that could have been
legitimately expended therefore under the Budget Act the amount of the
funds available in excess of the needs approved on budget was released to
the Special Emergency Fund the amount being 63493605 leaving the net
appropriation available for the operations of the Revenue Department at
76457610
The funds for the operations of the Department as above summarized do
not include the 102600691 which was paid to outside agencies as provided
by law This item will be discussed in later paragraph
SBHJHBBHBBBiwHOOraHBBBBlBi
343
DISPOSITION OF FUNDS FOR OPERATION OF THE DEPARTMENT
Of the 76457610 net funds available for the years operations of the
Department 85346 was transferred to the Supervisor of Purchases Office
to cover the pro rata part of the cost of the operations of the Supervisor of
Purchases Office 75052687 was expended for operating cost of the De
partment 1319577 was the increase in cash balance in the hands of the
Department at the end of the year
The 75052687 expended for the operations of the Department in the
fiscal year under review compares very favorably with the 85141633
expended in the year 1941 and 86784776 for the year 1940 In both
instances the cost of the Department this past year was approximately
10000000 less than the preceding year
The detail of the expenditures for the year ended June 30 1942 was
Personal Services 49405873 Travel Expense 12148515 Supplies 14
89177 Communication 4378703 Printing 5833645 with all other
classification of expenditures totaling 1796774
Comparing the items of expenditure we find that there has been a de
crease of 5507814 in Personal Services 898302 in Travel Expense
2866948 in Communication Service of which 2408101 was due to the
decrease in the cost of mailing automobile tags and there was also a
decrease in all other classification of expenditure in the amount of 815882
Analysing the 75052687 expenditures for the operations of the Depart
ment by the cost of the various units we present the following tabulation
Executive Office
Chain Store Tax Division
Cigar and Cigarette Tax Division
Delinquent Tax Division
Fuel Oil Inspection Division
Income Tax Division
3045206
275994
6731851
3596303
3197527
11418003
Intangible Tax Division 1881988
Liquor Tax Division 16583838
Malt Beverage Tax Division 4857203
Motor Fuel Tax Division 6056830
Motor Vehicle Tax Division 12006150
Property Tax Division 2941479
Public Utility Tax Division 799385
Rolling Store Tax Division 186982
Veterans License Division 56390
Wild Life Fee Division 640894
Wine Tax Division 776664
Total
75052687344
As stated previously the reduction in operating cost was 10088946
for the year and this reduction is reflected mostly in the Executive Office
which is 577170 the Fuel Oil Inspection Division 1235399 the Income
Tax Division 698716 the Liquor Tax Division 1487531 the Motor
Vehicle Tag Division 3515008 and the Property Tax Division 1227405
It is not amiss in discussing the operating cost of the Department to point
out that there was 674007754 increase in tax collections this past year
over the previous year the largest items being 389960405 in Income
Tax 60684470 in Liquor Tax 56198696 in Beer Tax 58731890 in
Cigar and Cigarette Tax 84450503 in Motor Fuel Tax and 12635887
in Wine Tax
OTHER COST OF REVENUE COLLECTIONS
By provisions enacted by the General Assembly there is an additional
102600691 cost in the collection of the States revenue for instance the
law provided that the Cigar and Cigarette dealers get a discount which
amounted to 38621243 this past year the distributors of Motor Fuel
were allowed as provided by law 25898391 the Sheriffs of the State
were allowed the penalties on license tags as provided by law and amounted
to 983424 the sellers of Wild Life Division Licenses were allowed to
retain 1944905 the wine dealers were allowed to retain 2433625 and
the Tax Collectors and Tax Receivers of the State were allowed to retain
32719107 All of these allowances are made by specific acts of the General
Assembly and fluctuate as the amount of the various collections change
REVENUE COLLECTIONS
This Department collected or had accounting control of 5808839002 of
the State revenue for the year ended June 30 1942 from the sources and
in the amounts shown in this report The largest source of income was the
taxes based on sales which amounted to 3635696267 the Income Tax of
1128716932 the Property Tax of 502095819 the Motor Vehicle
License Tax of 231501734 and other Miscellaneous Business taxes and
earnings of 310828250
The largest items of taxes based on the sales were 2566610580 Motor
Fuel Tax 395811064 Cigar and Cigarette Tax 285100864 Liquor
Tax 183988007 Beer Tax 110996983 Insurance Premium Tax 495
31031 Wine Tax 30399406 Kerosene Tax 10786727 Carbonic Acid
Gas Tax 2464298 Soft Drink Syrup Tax and 7307 Malt Syrup Tax As
stated previously the amount of collections this past year reflect an
increase of 674007754 over the amount collected for the previous year
the main increase being 389960405 in Income Tax 60684470 in Alco
holic Beverage Tax 56198696 in Beer Tax 57831890 in Cigar and
Cigarette Tax 84450503 in Motor Fuel Tax and 12635887 in Wine Tax345
DISPOSITION OF REVENUE
Of the total funds collected by the Revenue Department 5651727690
was transmitted to the State Treasury 102600691 was the amount of
the legal allowances retained by the Tax Collectors sellers of Wild Life
Licenses paid to Sheriffs retained by Cigar and Cigarette dealers Motor
Fuel dealers and Wine dealers 45719836 was the earnings of the Liquor
Warehouses which under the law is retained by the Department of Reve
nue for part of its operating cost and the funds remaining in the hands
of the Revenue Department for an imbursement to the State Treasury were
increased by 8790785 thus accounting in full for the 5808839002 reve
nue collections
GENERAL COMMENTS
Appreciation is expressed to the Commissioner of Revenue and the staff
of the Department for the courtesy and cooperation extended this Depart
ment during the course of this examination and throughout the year It is
also acknowledged that this Agency has contributed an inestimable amount
to the smooth financial operations of the State through its efforts in the
proper collection of funds due the State
Since the State is now facing dark days ahead because of the various
rationing programs made necessary by the war making it quite evident
that there will be a considerable shrinkage in revenue of the State it is
strongly urged that the officials of the State Revenue Department use every
means possible to further strengthen the tax collecting machinery and
efficiency of the work so as to stave off as long as possible any efforts or
necessity for an increase in taxes at this time346
DEPARTMENT OF REVENUE
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
CASH ASSETS Available cash On hand and in Banks In State Treasury 17570241 4815168

Accounts receivable C T Smith Tag List 22385409 21211
22406620
LIABILITIES
CASH LIABILITIES
Accounts Payable
For Supplies 70444
Printing 902485
Repairs 610
973539
RESERVES
Revenue Funds for Budget Operations
Motor Vehicle Tag Sales 122604
Motor Vehicle Tag List Ace Rec 21211
Insurance Premiums Tax 9366058
Motor Fuel Tax Spec Acct 952159
Hunting and Fishing Licenses 31014
Beer Crown Sales 76800
Rolling Store Tax 3950
10573796
Special Account funds held in escrow until tax liability
is determined
Motor Vehicle Tags Busses 4951810
Rolling Store Tax 51000
5002810
15576606
SURPLUS
Departmental Operating Surplus 5856475
22406620jjjjHMJIMH
347

SECRETARY OF STATE
i85
Aii
348
SECRETARY OF STATE
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 3500000
Budget Balancing Adjustment 2619172
Allocations Funds
Earnings Protection Services 4393058
Earnings Education Library Services 3298
Earnings Health Services 5823633
Budget Balancing Adjustments 5565227
Revenues Retained
Earnings Education Library Services 19209
Transfers Other Spending Units 7472
3500000
749566
4248085
2377
5416803
667202
5500
13239
Total income receipts 5547327 11742758
NONINCOME
State Revenue Collections Unfunded
500
9500
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
6294778
165036
500
11842605 11917794
8034668
1748531
400906
512545
47961
229447
116765
38780
36438
477528
33500
7766063
1836901
406603
550172
23468
309779
166603
38760
20000
527537
75790
Total expense payments 11677069 11721676
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
165036
500
186118
10000
11842605 11917794M
349
FINANCIAL CONDITION
The Secretary of State of Georgia has divisions as follows and each ended
the year in a good condition having cash surpluses as shown
1Constitutional Office 30223
2Archives and History 00
3Corporation Charter 22950
4Building and Loan 1820
5Securities 69211
6Examining Boards 61914
Total 186118
REVENUE COLLECTIONS AND DISPOSITION OF SAME
The State revenues which the Secretary of State collects are in the form
of certain fees which are imbursed 100 to the General Fund of the State
other fees which are imbursed 100 to the Allocated funds for the support
of the Divisions of the Secretary of State and fees which are imbursed 3
to the General Fund and 97 to the Allocated funds for the support of the
Divisions of the Secretary of State
AFees collected for the benefit of the State General Fund were
various fees for certifications and filing fees in the Constitutional Office
Division amounting to 287110 for the period and with the 200 cash
unfunded July 1 1941 made 287310 that was collected and imbursed to
the State Treasury
Corporation Filing or Registration Fees were collected in the amount of
308420 and was imbursed to the State Treasury for the General Fund
Various fees for certificates in Archives and History Division were
collected totaling 1600 and were also imbursed to the State Treasury for
the General Fund
BFees for the allocated funds for the operating cost of collecting
division Building and Loan Associations Filing Fees 95000 and Examining
Fees 16500 a total of 111500 This was imbursed to the State Treasury
to the credit of the Secretary of State account for the support of the Build
ing and Loan Division
Fees from Corporations for filing charters were collected in the amount
of 747752 737752 of which was imbursed to the Treasury to the credit
of the Secretary of State account for the support of the Charter Division
leaving 10000 cash on hand for payment into the Treasury in the succeed
ing year
CFees were collected from Security Dealers issuers in the amount of
517864 Security Dealers Agents in the amount of 223500 and a dealers
operating fee of 2500 were collected thus making a total of 967364
which was paid to the State Treasury 3 or 29023 to the General Fund350
and 97 or 938341 to the credit of the Secretary of State account for
the support of the Securities Division
Fees were collected from the applicants for examination and registration
for professions through the Joint Secretary of Examining Boards in the
amount of 8123075 This amount together with cash on hand of 300
prior years fees unfunded totaled 8123375 which was paid to the State
Treasury 3 or 243703 to the General Fund and 97 or 7879672 to
the credit of the Secretary of State account for the support of the Examin
ing Boards under the JointSecretary
ALL COLLECTIONS BY SECRETARY OF STATE
All of the above collections totaled 10546821 In addition there was
collected and retained for the Departments use in fees and sales by the
Archives and History Division 5500 making total revenue collection
10552321
COMPARISON OF REVENUE COLLECTIONS
Year Ended June 30
194219411940
Archives and History Fees 7100 19209 11928
Constitutional Office Fees 287110 442260 285864
Corporation Filing Fees 308420 298576 346280
Charter Fees 747752 848620 862655
Building and Loan Fees 111500 111500 105500
Securities 967364 1292882 1291898
Professions Exam Fees 8123075 8271097 7815807
10552321 11284144 10719932
The appropriations and allocations available for operations and disposi
tion of operating funds are analyzed under the five main divisions
lCONSTITUTIONAL OFFICE AND ARCHIVES AND HISTORY
DIVISION
FUNDS AVAILABLE FOR OPERATIONS
The State General Fund Appropriation for the operations of this division
for the year was 3500000 This amount of available funds being in excess
of expenditures as approved on budgets by 749566 this amount was
transferred to the Special Surplus Fund leaving 2750434 as the net
appropriation With earnings from Miscellaneous Fees and Sales of 5500
and the cash balance of 27550 at July 11941 there was 2783484 for the
years operations and to be accounted for351
DISPOSITION OF OPERATING FUNDS
From the 2783484 available 3974 was transferred to the Supervisor
of Purchases as the pro rata share of the cost of the operations of that
office The amount of 1470491 was expended for the operations of the
Constitutional Office 1278796 for the operations of the Archives and
History Division housed in Rhodes Memorial Hall in Atlanta leaving cash
balance at June 30 1942 of 30223 which fully accounts for the available
funds
COMPARISON OF OPERATING FUNDS
Year Ended June 30
1942 1941 1940
Constitutional Office 1470491 1666541 1546183
Archives and History 1278796 825658 793014
The 1942 expense of the Archives and History Division includes the pur
chase and installation of a muchly needed lamanating machine for the
restoration of old State records at a cost of 444595 thus leaving the regu
lar expenses at 834201 for the year
2BUILDING AND LOAN DIVISION
FUNDS AVAILABLE FOR OPERATIONS
This Division is supported by revenue collection of the respective division
and withdrew from the Treasury all the funds allocated for its support
This amounted to 111500 for the year and in addition there was trans
ferred from the Special Emergency Fund 3536 which together with the
cash on hand July 1 1941 of 7095 made a total of 122131 available for
operations for the year
DISPOSITION OF OPERATING FUNDS
From the 122131 available funds this Division expended 120311 for
operations leaving cash balance of 1820 on hand at June 30 1942
3CHARTER DIVISION
FUNDS AVAILABLE FOR OPERATIONS
The Charter Division had allocated for its support for the year 737752
which exceeded the budget as approved by 649954 and this amount was
transferred to the Special Surplus Fund leaving 87798 available for
operations The general provision of law is that this Division is allocated
only such an amount of the revenue as is necessary for expenses352
DISPOSITION OF OPERATING FUNDS
From the 87798 available funds this Division expended 64848 for
operations leaving cash balance of 22950 on hand June 30 1942 thus
accounting for all funds
4SECURITIES DIVISION
FUNDS AVAILABLE FOR OPERATIONS
This Division withdrew from the Treasury all the funds allocated for its
support amounting to 938341 and in addition there was transferred from
the Special Emergency Fund 635573 in order for this Division to meet its
budget With the cash on hand at July 1 1941 of 13062 the total amount
available for operations was 1586976 for the year
DISPOSITION OF OPERATING FUNDS
From the 1586976 available funds this Division expended 1517765
for operations thus leaving a cash balance at June 30 1942 of 69211
4JOINT SECRETARY OF EXAMINING BOARDS
FUNDS AVAILABLE FOR OPERATIONS
This Division had allocated for its support for the year 7879672 con
sisting of fees from the various professional examining boards The amount
allocated exceeded the budgets as approved by 656357 and this amount
was transferred to the Special Emergency Fund with the following provision
in the order making the transfer that surplus funds indicated for those
agencies supported by regulatory fees shall be made available to the respec
tive agencies when needed in the amount of such regulatory fees and in
accordance with budget approval The net 7223315 with cash balance of
117329 on hand at July 1 1941 made 7340644 available for operations
for the year
DISPOSITION OF OPERATING FUNDS
From the 7340644 available funds this Division transferred 9265 to
the Supervisor of Purchases for the pro rata share of the cost of the opera
tions of that office and the amount of 7269465 was expended for the
operations of this Division leaving cash balance at June 30 1942 of 61914
COMPARISON OF OPERATING COSTS ALL DIVISIONS
Year Ended June 30
1942 1941 1940
By Divisions
Constitutional Office 1470491 1666541 1547183
353
Archives and History 1278796
Building and Loan 120311
Charter Division 64848
Securities Division 1517765
Examining Boards and Other 7269465
825658 793014
84745 99365
86534 169429
1449400 1361170
7564191 6919886
11721676 11677069 10889047
By Object
Personal Services 7766063
Travel 1836901
Supplies Materials 406603
Communication 550172
Heat Light Water 23468
Publications 309779
Repairs 166603
Rents 38760
Insurance 20000
Equipment 527537
Miscellaneous 75790
8034668 7636976
1748531 1539401
400906 346365
512545 491707
47961 31025
229447 258759
116765 78574
38780 60850
36438 18000
477528 337460
33500 89930
11721676 11677069 10889047
Included in the expenditures for the year 1942 is the 444595 expendi
ture for the purchase of a laminating machine for 350000 and also the
installation cost of 94595 a total of 444595 This was a much needed
piece of equipment and will be of great aid in repairing and preserving the
States records
GENERAL
The Secretary of State is under public official bond in the amount of
1000000
The records were well kept and all expenditures are within the provisions
of law authorizing same
Appreciation is expressed to the Secretary of State and the staff of this
office for the unfailing cooperation rendered this Department during this
examination and throughout the year and they are to be commended for
keeping the cost of the Divisions to about the same average over the last
threeyear periodH
355
STATE TREASURY356
STATE TREASURY
ADMINISTRATION
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 3000000 3000000
Budget Balancing Adjustment 1686504 815382
Transfers Other Spending Units 1867 637
Total income receipts 1311629 2183981
CASH BALANCES JULY 1st
Budget Funds
1329353
29673
2640982 2213654
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
2023992
99134
50327
125662
85250
14010
170298
42636
1940000
66745
94626
5820
87841
2500
Total expense payments 2611309 2197532
CASH BALANCES JUNE 30th
Budget Funds
29673
16122
2640982 2213654357
STATE TREASURY
PUBLIC DEBT
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 29150000 29150000
Budget Balancing Adjustment 825000
Allocation Funds
Property Tax 10000000 10000000
Sales State Property 18000
Rents W A Railroad 54000000 54000000
Total income receipts 93168000 92325000
NONINCOME
Bonds Refunding 4 50 year to University System 4300000 5200000
Current Loans 700000000 350000000
CASH BALANCES JULY 1st
Budget Funds 22460133 28904494
819928133 476429494
PAYMENTS
EXPENSE
Interest
On Fixed Debt 15145323 14488635
On Current Loans 1578316 452084
Total expense payments 16723639 14940719
NONCOST
Fixed Debt
Bonds 4 20000000 19500000
Bonds 7 300000
W A Rental Warrants 54000000 54000000
Current Loans 700000000 350000000
CASH BALANCES JUNE 30th
Budget Funds 28904494 37988775
819928133 476429494
358
STATE TREASURY
COUNTY ROAD AID
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Funds
Sales Tax Gasoline 395618979 408417995
Budget Balancing Adjustment 29006801
CASH BALANCES JULY 1st
Budget Funds 30896947
426515926 437424796
PAYMENTS
EXPENSE
Grants to Counties 426515926 437424796
CASH BALANCES JUNE 30th
Budget Funds
426515926 437424796
STATE TREASURY
LAND TITLE GUARANTY FUND
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Fund
Land Title Registration Fees 11235 20751
CASH BALANCES JULY 1st
Budget Funds 437001 448236
448236 468987
PAYMENTS
CASH BALANCES JUNE 30th
Budget Funds 448236 468987359
STATE TREASURY
SUPREME COURT
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 8700000 8700000
Budget Balancing Adjustment 352770 2150000
Total income receipts 8347230 6550000
CASH BALANCES JULY 1st
Budget Funds 2558830 2879206
10906060 9429206
PAYMENTS
EXPENSE
Personal Services 7683668 7727953
Travel 11845
Supplies Materials 61906 69363
Communication 51429 66090
Repairs 12574 16900
Insurance 500 500
Equipment 204932 199323
Total expense payments 8026854 8080129
CASH BALANCES JUNE 30th
Budget Funds 2879206 1349077
10906060 9429206360
STATE TREASURY
COURT OF APPEALS
RECEIPTS
1941
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 7400000
Budget Balancing Adjustments 188879
1942
7400000
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
7211121
732145
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
Repairs
Equipment
7041000
75785
62917
31034
109441
CASH BALANCES JUNE 30th
Budget Funds
623089
7400000
623089
7943266 8023089
7129107
64766
57571
24267
92913
Total expense payments 7320177 7368624
654465
7943266 8023089HBHfl
361
STATE TREASURY
SUPERIOR COURTS
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 21400000 21400000
Budget Balancing Adjustments 207124
Total income receipts 21192876 21400000
CASH BALANCES JULY 1st
Budget Funds 725954 556616
21918830 21956616
PAYMENTS
EXPENSE
Personal Services 21328379 21292500
Travel 33835 59436
Total expense payments 21362214 21351936
CASH BALANCES JUNE 30th
Budget Funds 556616 604680
21918830 21956616362
STATE TREASURY
GENERAL ASSEMBLY
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 20000000 20000000
Budget Balancing Adjustments 2790083 20000000
Transfers Other Spending Units 3557 12798
Total income receipts 17206360 1279
CASH BALANCES JULY 1st
Budget Funds
13854146
5436613
31060506 5423815
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies
Communication
Publications
Acts and Journals
Constitutional Amendments
Repairs
Rent
Equipment
16511200
3034608
784927
83859
5091494
63520
54285
504100
1068684
24168
39995
1597308
405374
1356
5100
7580
Total expense payments 25623893 3653665
CASH BALANCES JUNE 30th
Budget Funds
5436613
1770150
31060506 5423815wk I
363
STATE TREASURY
INTRODUCTION
The State Treasury is an operating spending unit as to salaries and
expenses of that office is a revenuecollecting agency for State revenue
which it directly collects is a fiscal agent for payment of interest and
principal of the State debt current loans and County road aid is a dis
bursing agency for operating expenses of the Supreme Court Court of
Appeals Superior Courts and General Assembly and is custodian of U S
grants Unemployment Compensation Vocational Defense Vocational Edu
cation and Vocational Rehabilitation and Forest Service for counties in the
National Forest area
In largest volume the Treasury is the depository for the revenues col
lected by 18 State departments This State revenue upon receipt by the
State Treasury is distributed to funds that is to the allocations fixed by
law and to the unallocated or general funds When these have been funded
they are then available for allotment by the Budget Bureau as budget funds
for the Departments as spending units of the State under the terms of
the General Appropriation Act as amended The unallotted funds repre
sent unappropriated unallotted and unencumbered general funds or budget
balancing funds held by the State Treasury but does not in any manner
present a statement of the condition of the State of Georgia
FINANCIAL CONDITIONTREASURY ONLY
The total cash and bank balances in the State Treasury at June 30 1942
amounted to 1241376849 Of this amount 965528572 was unallotted
and consisted of general funds of 188202544 and budget balancing funds
of 777326028 The remaining 275848277 was reserved for balances
to the credit of the spending units allotted on budgets but undrawn from
the Treasury as follows
Federal Funds under accounting control of
Education Department 56073304
Labor Department Unemployment Comp Bureau 47
State Revenue Collections under accounting control
of Governor 3590046
Revenue Department 952159
Spending Units allotted undrawn on Requisition
and Warrant
Treasury its operating expenses 16122
Confederate Pensions 5575800
Education Equalization 18171880
Highway Department 137607000
Military 01364
Natural Resources Forestry 1674505
Planning Board 141137
Prison and Parole Commission Prison System 4394974
Revenue Department 4815168
State Treasurer for
Public Debt 37988775
Land Title 468987
Courts 2608222
General Assembly 1770150
275848277
REVENUES FUNDED IN TREASURY AND
PAYMENTS OF ALLOTMENTS TO SPENDING UNITS
The revenues collected by 18 State Departments and imbursed to the
State Treasury amounted to 5889356809 in the year ended June 30 1942
with unallotted cash balance at July 1 1941 of 10137481 made a total
of 5899494290 available for budget allotments to 30 spending units Of
this amount expenditures amounting to 4933965718 were approved on
budgets leaving 965528572 cash in the Treasury unallotted and un
encumbered at June 30 1942 which was available for allotment for debt
payments or future operations
REVENUES FUNDED IN TREASURY AND
PAYMENTS OF ALLOTMENTS TO SPENDING UNITS
Revenue receipts funded through the State Treasury of 5889356809
and is an increase of 646283383 over the 1941 year derived from the
major tax sources as follows
389760405
Income Tax
Fuel Oil 79566996
Liquor 61650470
Beer 56010907
Cigar and Cigarette 51599821
Wine 11665062
Motor Vehicle 10758854
Property 6719896
Other Sources aggregated 21449028
Increase
64628338311 I I
365
The 4933965718 in budget allotments above referred to was to the
following Departments
Agriculture 42311808
Audits 7200000
Banking 3762660
Capitol Square Im
provement Com 1800000
CompGeneral 5150652
Confed Pensions
and Adm 60340931
Education 1550640000
Entomology 6332239
Governor 15900000
Highways 1496180050
Labor 16334751
Law 3725990
Library 2080477
Library Com 1163173
Military 6760792
State Defense Corps
Milk Control Bd
Natural Resources
Naval Stores Sup
Pharmacy Board
Planning Board
Prison Parole Com
Public Health
Public T B San
Public Safety
Public Service
Public Welfare
Revenue
Secy of State
Veterons Service
University System
15000000
4870258
37243525
327253
1302652
1453658
38892054
59999999
38822754
81672092
11088826
618869415
30737774
11750497
4146921
190799352
Subtotal4366660553
REVENUES FUNDED IN TREASURY AND
PAYMENTS OF ALLOTMENTS TO SPENDING UNITS
To the Treasury Department for credit Fiscal Agent Accounts
Public Debt 20000000
Public Debt W and A 54000000
Interest on Bonds 175o0oo0
Interest on Loans 825000
Aid to Counties for Secondary Roads 4374i24796
Subtotal 529749796
To the Treasury Department for disbursing accounts
Supreme Court 6550000
Court of Appeals 7400000
Superior Courts 21400000
General Assembly 00
Land Title Fund 20751
Treasurers Office 2184618
Subtotal 37555369
Total 4933965718
Included in the Treasury Fiscal Agent Accounts as shown above are the
Public Debt and Interest the County Road 1 cent gas tax Aid and the
Land Title Guaranty Fund
From the funds allotted the Principal of Public Debt retired in the year
was 19500000 the interest thereon was 14488635 W and A Railroad366
Rentals Discounted were redeemed in the amount of 54000000 the cur
rent loan of 350000000 borrowed in the year was repaid in the same
period the interest thereon being 452084 and the grantsinaid to coun
ties for secondary roads amounted to 437424796 As a comparison the
1941 county aid for roads was 426515926 and the 1940 aid was 3448
63056 Balances on hand at June 30 1942 in these Fiscal Agent Accounts
consisted of 29272000 in the Sinking Fund for public debt 1851168 in
the fund for interest on current loans and 468987 was in the Land Title
Guaranty Fund
CUSTODY ACCOUNTS
Funds treated as custody or agency transactions consisted of Federal
GrantsinAid for Education Department for Unemployment Compensation
Bureau and for counties in the National Forest Area the accounting control
being set up in the reports of the beneficiary spending units The balances
in these funds at June 30 1942 consisted of 56073304 for the Education
Department 47 for the Unemployment Compensation Bureau 3590046
under the accounting control of the Governor Delinquent Fuel Oil Tax
and 391442 under the accounting control of the Revenue Department
Delinquent Fuel Oil Tax Also included in this account is the various
State Departments balances of undrawn budget allotments in the amount
of 172380465
OPERATING ACCOUNTSTREASURY AS DISBURSING AGENCY
The Treasury has its own operating account and is disbursing agency
for the Courts and General Assembly
State Treasury
The Treasurys appropriations for operation of the Department for the
year was 3000000 for operations which was reduced by 815382 because
of the limitation of expenditures approved on budgets thus the amount
being transferred to the budget balancing fund 637 was transferred to
the Supervisor of Purchases as the pro rata part of the cost of operating the
Purchasing Office 1940000 was expended for salaries 257532 was
expended for all other costs The 13551 reduction of the beginning cash
balance to meet these expenditures leaves the ending balance June 30 1942
at 16122
Supreme Court
For the Supreme Court there was expended 7727953 for salaries and
352176 for other expenses from the funds available from the annual
appropriation net of 6550000 and from the beginning cash balance of
2879206 thus leaving a balance of 1349077 unexpended at June 301942367
Court of Appeals
For the Court of Appeals there was expended 7129107 for salaries and
239517 for other expenses from the funds available from the annual
appropriation of 7400000 and from the beginning cash balance of
623089 which left a balance of 654465 unexpended at June 30 1942
Superior Courts
For the Superior Courts there was expended 21292500 for salaries and
59436 for travel expenses from the funds available from the annual
appropriation of 21400000 and from the beginning cash balance of
556616 which left a balance of 604680 unexpended at June 30 1942
General Assembly
For the expenses of the General Assembly there was a balance of
5436613 at the beginning of the period The appropriation of 20000000
for the year was unused and was transferred to the budget Balancing Fund
as provided by law Expenditures in the year for the General Assembly
were 3653665 for expenses of committees supplies and publication of Con
stitutional Amendments Acts and Journals and 12798 was transferred to
the Supervisor of Purchases for the pro rata cost of operations and the
balance unexpended at the end of the year was 1770150
STATE REVENUE COLLECTING ACCOUNT
The State Treasury collected for the benefit of the State 54000000
W and A Railroad Rentals for the year and 3461682 in dividends rents
and fees which were duly placed to the credit of the proper accounts The
Treasury was considered in this report as one of the 18 collecting units in
the Revenue Funding Accounts Statement
GENERAL
The State Treasurers official bond is 20000000 Assistant Treasurer
Accountant Clerk and Cashier are bonded for 1000000 each and Secre
tary for 500000
Treasury funds are fully protected by depository burglary holdup and
forgery bonds
Deposits of registered bonds by insurance companies railroad and hotel
lessees and by depository bonds have been checked and found in order and
list of same is on file in working papers
The Treasurers office staff numbered six Though the revenues and
expenditures have increased the work has been handled with the same
number of employees as in 1941 and 1940368
Receipts and disbursements were properly accounted for and all expendi
tures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the Treas
urer and his staff during this examination and throughout the year and
commendation is in order for this Agencys constant diligence in holding
operating expenses to a minimumBHI I
369
STATE TREASURY
CUSTODIAL ACCOUNTS
ANALYSIS OF RECEIPTS
RECEIPTS 1941 1942
NONINCOME
Private Trust Accounts
Sale Highway Certif Refunding Bonds 271913850
U S Gov for Counties of Chattahoochee
Nat Forest Area 1179291 1793852
U S Gov for Unemployment Comp Bureau and
Employment Service 96987818 81353555
U S Gov for Unemploy Benefits 390000000
U S Gov for Vocational Education 60544543 60401371
U S Gov for Vocational Education Defense Training 117584654 211208613
U S Gov for Vocational Rehabilitation 4825337 7688481
Unemploy Comp Bureau Tax 641242355
State Revenue Allotments to Spending Units 5252608984 4933965718
Total Receipts 6836886832 5296411590
CASH BALANCES JULY 1st
Private Trust Account
Spending Units Allotment Funds 598152570 328611822
Education Dept Federal Voc 186422
Education Dept Fed Voc Defense Tr 41495502
Education Dept Federal Voc Rehab 174663 290596
Governor Revenues Unfunded 3590046 3590046
Labor Unemployment Comp Tax 55424428 86889
Labor Unemployment Comp For Benefits 20000000
Revenue Revenues Unfunded 952159 952159
Total balances 678293866 375213436
7515180698 5671625026370
STATE TREASURY
CUSTODIAL ACCOUNTS
ANALYSIS OF PAYMENTS
PAYMENTS 1941 1942
NONCOST
Private Trust Accounts
Highway Dept 271913850
Counties in Chat National Forest Area 1179291 1793852
Labor Unemployment Comp Bureau Admin
and Employment Service 96987818 81353555
Labor Unemployment Comp Bureau Benefits 410000000
Labor Unemployment Comp Bureau Tax Refunds 4579894 86842
Labor Unemploy Comp Bureau Tax to U S Treas 692000000
Education Voc Ed 60358121 60196351
Education Voc Ed Defense Training 76089152 197022253
Education Voc Rehabilitation 4709404 7979077
State Revenue Allotments to Spending Units 5522149732 5090197075

Total payments 7139967262 5438629005
CASH BALANCES JUNE 30th
Private Trust Accounts
Spending Units Allotment Funds 328611822 172380465
Education Fed Voc Ed 186422 391442
Education Fed Voc Rehabilitation 290596
Education Fed Voc Defense Training 41495502 55681862
Governor Revenues Unfunded 3590046 3590046
Labor Unemploy Comp Tax 86889 47
Revenue Revenues Unfunded 952159 952159
Total balances 375213436 232996021
7515180698 5671625026
pHHmilBHH 1jyfRqSffpJBHyalM
STATE TREASURY GRANTS TO COUNTIESGAS TA STATE ROAD MILEAGE Road Mileage June 30 1942 126120 LX FUND State Road Mileage Additions 1273 1110 7900 1455 4227 678 371 Payments Year Ended June 301942 4177524 2995250 2413373 2070750 1964714 2227552 2611186 3653511 2568183 4116116 2247922 1779556 3066175 3758679 2578723 3917672 3712206 1991974 2350106 2827107 1767236 5316969 1498138 3473065 2452821 1277769 1532652 3035433 1242823 1514103 1977567 4892293 3464643 4332444 3927710 2271537 1633945 2861695 2158685 2145801 2562393 2951032 3177789 2681868 4485508 2239606
90427
Bacon Baker Baldwin Banks Barrow 72860
62417
59315
67250
78832
110300
Ben Hill Berrien Bibb Bleckley 78181
124266
67865
53725
91953
Brooks Bryan Bulloch 113475
77852
118275
112072
Butts Calhoun 60138
70950
85464
Candler Carroll 53353
160520
45229
Charlton Chatham Chattahoochee Chattooga Cherokee Clarke 104523 74051
38576
46271 91640
37521
Clay 45711
59703
Clinch Cobb Coffee 147699
104598 130797
118578 68578
Cook 49329
Crawford 86395 65171
64782
Dade Dawson DeKalb 77359
89092
95885 80966
Dodge Dooly 135418
6761
372
STATE TREASURY
GRANTS TO COUNTIESGAS TAX FUND Continued
STATE ROAD MILEAGE
Road
Mileage
June 30 1942
Dougherty 72707
Douglas 70922
Early 97026
Echols 86418
Effingham 63 890
Elbert
87680
Emanuel 159691
Evans
Pannin
Payette
Floyd
Forsyth
Franklin
Fulton
Gilmer
Glascock
Glynn
Gordon
Grady
Greene
4957
57132
51720
91979
58078
87583
153924
65266
39425
79521
67787
147947
85808
133591
92506
114552
79357
Haralson 8O150
Harris 127224
Hart 77597
Heard
Henry
Gwinnett
Habersham
Hall
Hancock
61270
89045
Houston 84860
Irwin
Jackson
Jasper
Jeff Davis
Jefferson
68318
94764
99915
63734
137328
Jenkins 64064
Johnson 75 747
Jones 90767
Lamar
Lanier
Laurens
Lee
Liberty
Lincoln
Long
Lowndes
48106
99043
165601
76090
106690
48300
60472
146993
State Road
Mileage
Additions
063
14000
4781
150
Payments
Year Ended
June 301942
2408305
2349180
3213671
2862462
1729813
2904261
5289509
1641963
1892408
1713144
3046657
1923743
2901050
5098488
2161835
1305889
2634009
2245336
4912845
2842253
4424992
3064114
3793968
2628574
2654842
4214095
2570276
2029472
2949475
2810856
2262929
3138908
3309526
2111089
4548770
2122018
2542124
3006512
1593436
3280642
5485268
2520360
3533936
1599863
2003087
4868912JrSl I
373
STATE TREASURY
GRANTS TO COUNTIESGAS TAX FUND Continued
STATE ROAD MILEAGE
Road
Mileage
June 30 1942
Lumpkin 75949
Macon
Madison
Marion
McDuffie
Mclntosh
87885
95222
59628
49747
50906
Meriwether 134345
Miller 44894
Mitchell 142828
Monroe 132023
Montgomery 1 67102
Morgan 64120
Murray 50564
Muscogee 81403
Newton 99034
Oconee 58576
Oglethorpe 84941
Paulding 107247
Peach 36734
Pickens 91287
Pierce 74822
Pike 38942
Polk 71956
Pulaski 64383
Putnam 74789
Quitman 36660
Rabun 65357
Randolph 60892
Richmond 73580
Rockdale 55505
Schley 36999
Screven 75076
Seminole 45773
Spalding 51764
Stephens 47372
Stewart 66974
Sumter 103156
Talbot 98381
Taliaferro 52386
Tattnall 113794
Taylor 89083
Telfair 131591
Terrell 75005
Thomas 174904
Tift 64838
Toombs 109149
State Road
Mileage
Additions
333
1486
090
1464
Payments
Year Ended
June 301942
2515691
2911050
3154938
1975083
1647789
1686180
4449967
1490877
4730718
4373053
2222648
2123875
1674852
2696348
3280345
1940237
2813537
3552386
1216752
3023736
2478361
1289893
2383429
2132585
2477269
1214304
2164847
2016953
2437222
1838517
1225534
2486774
1519934
1714601
1569122
2218408
3416881
3258717
1735203
3769246
2950732
4358743
2484421
5793418
2147654
3615388374
STATE TREASURY
GRANTS TO COUNTIESGAS TAX FUND Continued
STATE ROAD MILEAGE
Road
Mileage
June 30 1942
53580
78418
94417
80706
73312
Towns
Treutlen
Troup
Turner
Twiggs
Union 63516
Upson 70450
Walker 102599
Walton 93060
Ware 135504
Warren 77372
Washington 95811
Wayne 108203
Webster 51506
Wheeler
White
Whitfield
Wilcox
Wilkes
Wilkinson
Worth
83467
57727
56617
80843
79702
76347
120815
State Road
Mileage
Additions
4920
Total
13223793
11620
11266
Payments
Year Ended
June 301942
1774754
2597473
3127416
2673259
2428346
2103866
2333546
3398427
3082464
4475663
2562824
3173587
3584053
1706055
2764714
1912116
1875349
2453368
2640001
2528874
4001804
437424796375
STATE TREASURY
ANALYSIS OF CASH BALANCE
JUNE 30 1942
BANK BALANCES GENERAL ACCOUNTS
AlbanyAlbany Exchange National Bank 997532
City National Bank 4413099
AllentownFour County Bank 1000000
AlmaAlma Exchange Bank 450000
AmericusBank of Commerce 1960979
Citizens Bank 1450000
AshburnAshburn Bank 499221
Citizens Bank 478540
AthensCitizens Southern National Bank 626171
AtlantaBank of 1500000
Citizens Southern National Bank 23108814
Citizens Southern National Bank Mitchell 9878883
East Atlanta Bank 1970200
First National Bank 556494009
First National Bank West End 1411065
Fulton National Bank 258686478
Fulton National Bank Candler 8357215
Fulton National Bank Peachtree 7499132
Morris Plan Bank 2500000
Northwest Atlanta Bank 1000000
Southside Atlanta Bank 950000
Trust Company of Georgia 38535616
AugustaCitizens Southern National Bank 7134100
Georgia Railroad Bank Trust Co 39935732
AustellAustell Bank 1450000
BainbridgeCitizens Bank Trust Co 950000
First State National Bank 909723
Ball GroundCitizens Bank 947000
BarnesvilleFirst National Bank 971681
BaxleyBaxley State Bank 981977
BlackshearBlackshear Bank 950000
BlytheFarmers Bank 844000
BrunswickBrunswick Bank Trust Co 2400901
National Bank of 2539259
Buena VistaBuena Vista Loan Savings Bank 800000
ButlerCitizens State Bank 509898
CairoCairo Banking Co 483009
Citizens Bank 451871
CalhounCalhoun National Bank 970538
CamillaBank of 983711
Planters Citizens Bank 904379
CantonBank of 1977052
Etowah Bank 450000376
STATE TREASURY
ANALYSIS OF CASH BALANCE
JUNE 30 1942
BANK BALANCES GENERAL ACCOUNTS Continued
CarrolltonPeoples Bank 963087
CartersvilleFirst National Bank 3995229
CedartownCommercial Bank 1485053
Liberty National Bank 1944105
ChatsworthCohutta Banking Co 490567
ChickamaugaBank of 1400000
ClaxtonTippins Banking Co 500000
CochranState Bank of 470022
ColquittCitizens Bank 471004
ColumbusFirst National Bank 4952779
Fourth National Bank 2400000
ComerRowe Banking Co 450000
CordeleFirst State Bank 977167
CorneliaCornelia Bank 963125
CummingBank of 490508
CuthbertCitizens Bank 1091370
DahlonegaBank of 502828
DallasFirst National Bank 485625
DaltonFirst National Bank 3000000
Hardwick Bank Trust Co 498479
DawsonBank of 433163
Bank of Terrell 500000
DecaturFirst National Bank 7470898
Fulton National Bank 16869137
DonalsonvilleCommercial State Bank 489186
DouglasCoffee County Bank 500000
DouglasvilleCommercial Bank 982760
DublinCitizens Southern Bank 1425883
DudleyBank of 929789
EastmanBank of 474944
East PointBank of Fulton County 2400000
EatontonFarmers Merchants Bank 995041
EdisonBank of 950000
ElbertonGranite City Bank 994781
First National Bank 1000000
EllijayBank of 1408196
ForsythCitizens Bank 485076
Monroe County Bank 962135
FranklinBank of Heard County 808375
GainesvilleCitizens Bank 800000
Gainesville National Bank 1447341 HiH I
STATE TREASURY
ANALYSIS OF CASH BALANCE
JUNE 30 1942
377
BANK BALANCES GENERAL ACCOUNTS Continued
GlennvilleGlennville Bank
GrayBank of
GreensboroBank of
GreenvilleGreenville Banking Co
GriffinCommercial Savings Bank
HaddockJones County Bank
HahiraCitizens Bank
HarlemBank of Columbia County
JeffersonFirst National Bank
JesupBrunswick Bank Trust Co
JonesboroBank of
LaFayetteBank of
LaGrangeCitizens Southern Bank
LaGrange Banking Co
LavoniaNortheast Georgia Bank
LawrencevilleBrand Banking Co
LouisvilleFirst National Bank
LumpkinFarmers State Bank
MaconFirst National Bank Trust Co
MadisonFirst National Bank
ManchesterBank of
MariettaCobb Exchange Bank
First National Bank
McDonoughFirst National Bank
MeigsBank of
MetterMetter Banking Co
MilanBank of
MilledgevilleExchange Bank
Merchants Farmers Bank
Milledgeville Banking Co
MonroeFarmers Bank
National Bank of
MonticelloFirst National Bank
MoultrieMoultrie Banking Co
Moultrie National Bank
Mount VernonMount Vernon Bank
NewnanManufacturers National Bank
OcillaFirst National Bank
OglethorpeBank of
PembrokePembroke State Bank
939957
500000
950000
462587
988624
450000
490000
500000
963691
1889433
945857
739740
950000
500000
2162720
975997
450000
485471
4219312
483818
497012
1000000
2910473
965353
975000
2163001
950000
969150
450000
988873
926155
1442721
950000
1450000
995734
583090
2470240
447038
429338
983829378
STATE TREASURY
ANALYSIS OF CASH BALANCE
JUNE 30 1942
BANK BALANCES GENERAL ACCOUNTS Continued
QuitmanCitizens National Bank
ReidsvilleTattnall Bank
RichlandRichland Banking Co
RobertaCrawford County Bank
RockmartBank of
RomeFirst National Bank
National City Bank
RoswellRoswell Bank
RoystonTriCounty Bank
RutledgeBank of
SavannahCitizens Bank Trust Co
Citizens Southern National Bank
Liberty National Bank Trust Co
Savannah Bank Trust Co
SpartaBank of Hancock County
StatesboroBulloch County Bank
SummervilleFarmers Merchants Bank
SwainsboroCentral Bank
SylvaniaBank of Screven County
ThomastonCitizens Southern Bank
ThomasvilleCommercial Bank
Bank of Thomas County
TiftonBank of
Farmers Bank
ToccoaBank of
Union PointBank of
Farmers Bank
ValdostaCitizens Southern National Bank
First National Bank
VidaliaDarby Banking Co
ViennaCitizens Bank
WadleyBank of
WashingtonWashington Loan Banking Co
WaycrossCommercial Bank
First National Bank
WaynesboroBank of
First National Bank
WoodburyWoodbury Banking Co
964767
821203
450000
491524
490000
953637
4971397
950000
500000
950000
2949587
5000000
4900000
4915687
975000
2539763
941928
982788
990000
464146
996534
2700000
980395
1000000
982959
950000
950000
804504
2500000
452764
1470004
943969
2970819
2255260
1000000
1950000
1987388
804586
Total Bank Balances General Accounts
1165714261Mflt I
nnMBHiHni
379
STATE TREASURY
ANALYSIS OF CASH BALANCE
JUNE 30 1942
CASH GENERAL ACCOUNTS
Cash and Checks for Deposit 15030910
Total General Accounts1180745171
SPECIAL ACCOUNTS
AtlantaFirst National Bank
Federal Defense Fund 55681862
Federal Vocational Fund 391442
Unemployment Compensation Tax Funds 47
Fulton National Bank
Fuel Oil Tax Fund 4542205
Treasury Operating Fund 16122
Total Special Accounts 60631678
Total Treasury Cash Balances June 30 19421241376849
ACCOUNTS
Revenue Funding 965528572
Fiscal Agent 38457762
Judicial and Legislative 4378372
Operating 16122
Custody 232996021
1241376849380
STATE TREASURY
CURRENT CONDITION
JUNE 30 1941 AND 1942
ASSETS
June 30 1941 June 30 1942
CASH AND IN BANK 385380590 1241376849
LIABILITIES RESERVES SURPLUS
LIABILITIES
None
RESERVES
Sinking Fund 23572000 29272000
Interest on Bond Debt 3854242 6865607
Interest on Current Debt 1478252 1851168
Land Title Guaranty Fund 448236 468987
Supreme Appeals and Superior Courts 4058911 2608222
Treasury Office Operations 29673 16122
General Assembly 5436613 1770150
Spending Units Undrawn Balances 336365182 232996021
Total Reserves 375243109 275848277
SURPLUS
General Fund 6468954 188202544
Budget Balancing Fund 3668527 777326028
385380590 1241376849
NOTE This statement applies only to the State Treasury proper and does not in any
manner present a Statement of the Condition of the State of Georgia as a whole
6Wlt
HHMHMIBBBHBIn
381
STATE TREASURY
STATE DEBT
PLEDGE OF FULL FAITH AND CREDIT OF STATE
June 301941 June 30 1942
NEGOTIABLE BONDS
4 due July 1 1941 20000000
Less reserve in Sinking Fund 18722000
4y due July 1 1942 20000000 20000000
Less reserve in Sinking Fund 20000000
4 due July 1 1943 20000000 20000000
Less reserve in Sinking Fund 3922000
4 due July 1 1944 20000000 20000000
4 due July 1 1945 152500000 152500000
4y4 due July 1 1946 22600000 22600000
4 due July 1 1945 17300000 17300000
0 due but not presented 350000 850000
Less reserve in Sinking Fund 350000 850000
253678000 228478000
STATE DEBT TO UNIVERSITY SYSTEM Nonnegotiable
3 due January 2 1958 200000 200000
3y2 due January 2 1959 700000 700000
4 due July 1 1985 17000000 17000000
4 due July 1 1986 2800000 2800000
4 due July 1 1987 500000 500000
4y4 due July 1 1988 900000 900000
iVi due February 20 1989 1500000 1500000
4 due July 1 1989 200000 200000
4y4 due July 1 1990 4000000 4000000
4 due October 1 1990 300000 300000
4 due July 1 1991 5200000
5 due July 1 1985 24220217 24220217
7 due July 1 1942 250000 250000
7 due July 1 1946 700000 700000
8 Bank Stock Debt 10000000 10000000
63270217 68470217
PLEDGE OF ROAD REVENUE ALLOCATIONS
County Certificates No Interest
due 315425 435 1066706380 800029785
Bonds 2 due 315468 795000000 795000000
1861706380 1595029785
PLEDGE OF STATE RAILROAD RENTS
Rental Warrant Discounts No Interest due 4500000
monthly through 1949 459000000 405000000
Less reserve in Sinking Fund 4500000 4500000
454500000 400500000H I
383
STATE PROPERTIES
COMMISSION
Chattanooga Hotel Properties384
STATE PROPERTIES COMMISSION
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Rent on Investment Properties 600062 558992
Total income receipts 600062 558992
NONINCOME
State Revenue Collections Unfunded 1000054 1041016
CASH BALANCES JULY 1st
State Revenue Collections Unfunded 1322227 322173
922235 1922181
PAYMENTS
EXPENSE
Miscellaneous
Taxes State County City Tennessee 600062 558992
CASH BALANCES JUNE 30th
State Revenue Collections Unfunded 322173 1363189
922235 1922181
HBMHMB
i
385
INTRODUCTION
The State Properties Commission has control of the States hotel proper
ties in Chattanooga Tennessee The Commission is composed of the Gov
ernor the Chairman of the Public Service Commission and the State
Treasurer
FINANCIAL CONDITION
At June 30 1942 this Commission had a balance of 1363189 on deposit
in Fulton National Bank Atlanta
REVENUE COLLECTIONS
Rents under a lease contract produced in the year 1600008 of which
1060008 was the rent of the Plaza Hotel and 540000 of the Eastern
Hotel The rents were the same basis as the previous year
DISPOSITION OF REVENUE COLLECTIONS
From the 1600008 rents collected 255192 in taxes were paid to the
State of Tennessee and County of Hamilton and 303800 was paid in taxes
to the City of Chattanooga and the cash balance was increased in the year
by 1041016 to 1363189 on hand as of June 30 1942 as shown above
COMPARISON OF PAYMENTS FOR TAXES
Taxes were 558992 in the year under review 600062 in the 1941 year
and 562160 in the 1940 year
In addition to the rental payments the persons leasing the properties
are required to carry insurance on buildings and furnishings to maintain
and replace furnishings to stabilize their value and to improve the Plaza
Hotel Property and Equipment to the extent of 1600000 during the ten
year period and to improve the buildings and equipment of the Eastern
Hotel by the amount of 400000 during the ten year period
LEASE PROTECTION
The lease contracts were secured by collateral deposits
For the rent of the Eastern Hotel 270000 U S Bonds for the rent of
the Plaza Hotel 50 shares of CocaCola Bottling Company and 100 shares
Sperry Corporation Stock These were deposited with the State Treasurer
GENERAL
The records were clear and all information was readily available and all
funds fully accounted forMHj aiMti I
387
VETERANS SERVICE
OFFICE

MMHMMtfHBHBS388
VETERANS SERVICE OFFICE
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund
Budget Balancing Adjustments
3000000 3000000
1046091 1146921
Transfers Other Spending Units 1553 x0 16
Total income receipts
1952256 4145905
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
973467
55962
2925723 4201867
EXPENSE
Personal Services 2119001
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
2119001 2935536
420109 1052947
57833 33570
126197 119574
5650
19555 4913
2795 5150
815
5000 2500
118456 40647
Total expense payments 2869761 4200487
CASH BALANCES JUNE 30th
Budget Funds
55962
1380
2925723 4201867
Ipn
MM
389
FINANCIAL CONDITION
The Veterans Service Office ended the year in good condition having a
surplus of 1380
FUNDS AVAILABLE FOR OPERATIONS
State appropriation for the Veterans Service Office was 3000000 for
the year This was increased 1146921 by transfer from the Special Emer
gency Fund to expand the field services of the Agency The office had a
cash balance at July 1 1941 of 55962 thus making available 4202883
for operations on approved budget
DISPOSITION OF AVAILABLE FUNDS
From the 4202883 available there was transferred to the Supervisor
of Purchases 1016 as the pro rata share of the cost of the operations of
that office
The amount of 4200487 was expended for the operations of the Veter
ans Service Office leaving a cash balance of 1380 at June 30 1942 thus
accounting for the available funds
COMPARISON OF OPERATING COST n
Year Ended June 30
1942 1941 1940
Personal Services 2935536 2119001 1732134
S5ffSSV 1052947 42010 213090
nnnlipq Material 33570 blH66 zioai
S2taffiirZ 119674 L26197 102431
PrTntin 85 19555 8200
5 5150 2795 10715
Repairs
Rents
Insurance
815
2500 5000 2500
Equipment JZ 40647 118456 66276
Miscellaneous 1011
4200487 2869761 2164191
The increase of costs reflected in Personal Services and Travel is due to
the enlargement of the Field Service this service being inaugurated to aid
veterans the better to obtain benefits from the Veterans Service in consid
eration of their war service Both Spanish and World War Veterans claims
are handled and doubtless services will be taken over for the aid of present
World War Veterans390
GENERAL
The method of accounting for travel advances is unsatisfactory It is
recommended that advances be discontinued The Department by paying
travel expenses on properly approved vouchers promptly will then be fol
lowing the standard practice of other State agencies
The Director is bonded in the amount of 500000
Personnel numbered 17
The records with the exception of travel vouchers as noted above are in
good orderMH

391
UNIVERSITY SYSTEM
OF
GEORGIA392
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 218000000
Budget Balancing Adjustments 43655689
Transfers Other Spending Units
State Department of Education 19477753
University System Public Trust Funds 6923699
State Supervisor of Purchases 1065332
Revenues Retained
Grants U S Government 115333403
Donations 30258167
Earnings Educational Services 353070371
Earnings Development Services 7459393
218000000
27290648
31255809
4941387
1599527
118106505
15499625
352651939
9137601
Total income receipts 705801765 720792691
NONINCOME
Public Trust Funds
Gifts for Principal
Investments
Income on Investments
1725901
13405231
11823413
Total public trust funds
Private Trust Funds
Loans
Total nonincome receipts
20030846
108559369
24554536
5210240
11137314
15059094
Transfers to Budget Funds 6923699 4941387
26465261
155805037
9087960
153144751 191358258
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
Total cash balances
104850323
8144178
22298381
135292882
63258751
14964961
1801046
80024758
994239398 992175707H9HnsBnsnnnBHaHininSBHHHnniHBiffHBKaBnRinraBi
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Miscellaneous
Contracts
Equipment
393
PAYMENTS 1941 1942
EXPENSES
Personal Services 434145821 438257318
Travel 20710433 19692116
Supplies Materials 123774077 138359215
Communication 6690216 6954292
Heat Light Power Water 18188342 17634138
Publications 5863831 6976158
Repairs 9661197 5889252
Rents 2024213 5056786
Insurance 11607580 6917108
Interest 731627 566689
Indemnities 2250
Pensions 51250 56000
Equipment 20892776 14358694
Miscellaneous 13052551 10098203
Miscellaneous Scholarships 5252203 5237180
Total Expense 672648367 676053149
19689522 28668736
3438474 1262531
178679
3684676 341981
63819
26769 3974
102945 38384
720
13844
11584 42728
17823361 11440014
32743521 16017827
Total Outlay 77749506 57816892
NONCOST
Public Trust Funds
Investment 12407049 14064671
Expenses Objects of Trust 803014 788051
Total public trust funds 13210063 14852722
Private Trust Funds 129056704 143724940
Loans 21550000 20420015
Total NonCost 163816767 178997677
CASH BALANCES JUNE 30th
Budget Funds 63258751 38849346
Public Trust Funds 14964961 26577500
Private Trust Funds 1801046 13881143
Total cash balances 80024758 79307989
Total Payments 994239398 992175707
UNIVERSITY SYSTEM
REGENTS OFFICE394
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
General Fund 218000000 218000000
Budget Balancing Adjustments 43655689 272006 48
Transfers Other Spending Units 207496134 185981028
Revenues Retained
Grants U S Government 7857131 45 152 64
Donations 10456466 1654434
Earnings Educational Services 4348 5550
Total revenue receipts 14833878 10993572
NONINCOME
Private Trust Accounts 5996966 11759176
CASH BALANCES JULY 1st
Budget Funds 57989843 12079761
Public Trust Funds 50000 50000
Private Trust Funds Untransferred Allotments 20224400
69427331 34882509
PAYMENTS
EXPENSE
Personal Services 4812874 48303 97
Travel 1080572 1013711
Supplies Material 61682 125978
Communication 321235 380295
Publications 173428 62439
Repairs 8700 6575
Insurance 27980 26125
Equipment 44785 53914
Miscellaneous 183175 7067
Total expense payments 6714431 6506501
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Miscellaneous
Contracts
Equipment
2036368 292379
178164
78642 5501
63819
21775 3974
820
21294
1300 38614
13905687 4435032
8096492 583461
Total outlay payments 24361773 5358961
NONCOST
Private Trust Accounts 26221366 11759176
CASH BALANCES JUNE 30th
Budget Funds 12079761 11207871
Public Trust Funds 50000 50000
69427331 34882509HHHIHHI
395
FINANCIAL CONDITION
The Regents of the University System Central Office at Atlanta ended
the year in a good condition having surplus of 1173763 for Operations
after setting up reserves of 11058476 for the Building Program and
50000 in Public Trust Fund This surplus of 1173763 was for the
following Divisions
Central OfficeExpense 331352
Central OfficeHeld for Equipment at
Ga Normal Agr Col Albany 400000
Soil Conservation Committee 133288
ReSurvey of University System 136785
Construction Supervision 172338
1173763
The Building Program had assets of 11058476 which included cash of
10034108 and PWA Grants receivable of 1024368 to cover reserves
set aside for completion of building of 7413668 and reserve for future
construction of 3644808
REVENUE COLLECTIONS AND DISPOSITION
The Regents received from sale of waste paper junk etc 33667 from
the Branches and duly remitted same to the State Treasury for the
General Fund
FUNDS AVAILABLE FOR OPERATIONS
The State appropriation for the University System was 175000000 for
operations 40000000 for buildings 2000000 for State Soil Conservation
Committee and 1000000 for Tobacco experiments By combining Tobacco
experiments and State Soil Conservation activity with the main operating
budget and having completed the building program 43000000 of the
additional appropriations items were not approved for expenditure and
the amount was transferred to the Special Surplus Fund However there
was a return transfer from the Special Surplus Fund of 15799352 to sup
plement the regular appropriation of 175000000 making a total available
for the Regents of the University System 190799352 for the year of
which 185979231 was allotted to twenty branches of the System and
1797 was transferred to the Supervisor of Purchases as the pro rata share
of the cost of the operations of that office leaving 4818324 State funds
for expenses of the Central Office A donation by the General Education
Board of 830614 to carry on a resurvey of the System was received and
5550 was received from old fees and transcripts These items together
with the 4818324 State appropriation and the cash balance at July 1
1941 of 2025776 made a total of 7680264 available for operations of396
the regents office special survey and other activities for the year as
approved on budget
DISPOSITION OF OPERATING FUNDS
From the 7680264 available funds there was expended for Regents Per
Diem and Expense 329989 Chancellor and Administrative Office 34
12838 Construction Supervision 1401261 Resurvey of University Sys
tem 824684 and Soil Conservation activity 537729 leaving a cash bal
ance at July 1 1942 of 1173763
FUNDS AVAILABLE FOR CONSTRUCTION
A gift from the Minis Estate of 829646 for a building at Georgia State
Womens College at Milledgeville there was returned to the Rosenwald Fund
5826 the unused portion of a previous gift the PWA Grant was reduced
86394 by disallowances making the net income for construction purposes
737426 To this net income for construction was added the balance July
1 1941 of 15680011 Cash Balance and balance due from PWA making
16417437 available for construction for the year
DISPOSITION OF CONSTRUCTION FUNDS
From the 16417437 there was expended for construction 5358961
leaving balance at June 30 1942 of 11058476 covered by reserves
10034108 in cash and 1024368 due from Federal PWA
The total expended on the Building Program from beginning 1936 to
June 30 1942 was 488503933 of which 196326455 was from PWA
Funds and 292177478 State Funds
COMPARISON OF OPERATING COSTS
Year Ended June 30
1942 1941 1940
ACTIVITY
General Administration 3742827 4599838 4776032
Supervision of Construction 1401261
Resurvey of System 824684 629941
Soil Conservation 537729 838824 641916
Old Debt Clarkesville 179078
Prison Farm Demon 466750 636225
6506501 6714431 6054173
OBJECT
Personal Services 4830397 4812874 4389019
Travel 1013711 1080572 685433
Classified under constructionixftjfrr
397
61682 205875
321235 309348
173428 121576
8700 18434
27980 26000
44785 304176
183175 5688
6714431 6054173
Supplies Materials 125978
Communication 380295
Publications 62439
Repairs 6575
Insurance 26125
Equipment 53914
Miscellaneous 7067
6506501
GENERAL
The financial records of the Regents Office are accurate and complete
The Treasurer and the Secretary of the Regents are bonded in the amount
of 2500000 each
Receipts and disbursements were properly accounted for and all informa
tion was readily obtainable
Appreciation is expressed for the cooperation and assistance of the
Chancellor and the Administrative Staff throughout the year398
UNIVERSITY SYSTEM
REGENTS OFFICE
PWA AND REGENTS BUILDING PROGRAM
BEGINNING 1936 TO JUNE 30 1942COST AND PARTICIPATION
Total Cost Source of Funds
Place and Building of Project PWA Regents
AlbanyGirls Dorm 3478180 1431000 2047180
AmericusBoys Dorm 3235537 1125000 2110537
AmericusGirls Dorm 6116148 2720284 3395864
AmericusAuditoriumGym 6204135 2362500 3841635
AthensBoys Dorm 4688847 1575000 3113847
AthensScience Bldg 9534141 4095000 5439141
AthensGirls Dorm 10244963 3375000 6869963
AthensAgri Exten Bldg 7831704 3150000 4681704
AthensClassroom Bldg 21570915 8508400 13062515
AthensDairy Prod Bldg 12279866 3735000 8544866
AthensLab Sch Bldg 14818205 6120666 8697539
AthensDahy Barn 3466979 1125000 2341979
AthensNew Moore College 3797140 1125000 2672140
AthensBoys Dorm 10692864 4756364 5936500
AthensGirls Dorm 14356415 5130000 9226415
AthensBoys Dorm 7014496 2962745 4051751
AthensHome Ec Bldgs 11191997 4979799 6212198
AthensForestry Bldg 12880174 5383883 7496291
AthensAudFine Arts 36951777 16168561 20783216
AthensBoys Dorm 9220111 4068723 5151388
AthensDining Hall 13378821 5964214 7414607
AthensDemol Excav 36930 36930
AthensGilbert M Infirmary 9000000 9000000
AthensA A A Bldg part 2122947 2122947
Atlanta TechAuditorium 9291079 4176702 5114377
AtlantaMech Eng Bldg 15362621 6887335 8475286
AtlantaCivil Eng Bldg 13011630 5822145 7189485
AtlantaBoys D Research 33645111 14950130 18694981
AugustaClassroom Bldg 7987575 3375000 4612575
AugustaClassroomClinic 7893861 3453179 4440682
AugustaLaboratoryExcavation 35000 35000
CarrolltonRural Arts Bldg 3602315 1395000 2207315
CarrolltonGirls Dorm 3651767 1125000 2526767
CarrolltonLibrary 3551882 450000 3101882
CarrolltonAudDin Hall 5002260 2222428 2779832
CochranBoys Dorm 2682903 1125000 1557903
CochranDining Hall 3713559 1417500 2296059
CochranLibrary 3220683 1260000 1960683
DahlonegaGirls Dorm 5004833 2249133 2755700
DahlonegaBoys Dorm 7304071 2700000 4604071
DahlonegaDin HallAud 6370942 2853384 3517558
DahlonegaLibrary 3846646 1711048 2135598
DouglasAudGym 3299874 1350000 1949874
DouglasSwim PoolLibrary 3715258 1350000 2365258
ForsythGirls Dorm 2760527 1125000 1635527
MilledgevilleGirls Dorm 8739420 3510000 5229420
m
399
UNIVERSITY SYSTEM
REGENTS OFFICE
PWA AND REGENTS BUILDING PROGRAM
BEGINNING 1936 TO JUNE 30 1942COST AND PARTICIPATION
Total Cost Source of Funds
Place and Building of Project PWA Regents
MilledgevillePlays Ed Bldg 10304561 4343000 5961561
MilledgevilleGirls Dorm 12509429 4455000 8054429
MilledgevilleMusic Bldg 5993199 2604142 3389057
MilledgevilleSchool Bldg 10897523 3690000 7207523
MilledgevilleDormsExcavation 55000 55000
StatesboroGirls Dorm 6457119 2700000 3757119
StatesboroBoys Dorm 8527180 3825000 4702180
StatesboroWater Tank 1372707 607500 765207
StatesboroLibrary 6596596 1327500 5269096
StatesboroSchool Bldg 8979370 3690000 5289370
StatesboroD H Excavation 6606 6606
Tifton ABACLibrary 3749545 1667723 2081822
Tifton ABACBoys Dorm 4069277 1575000 2494277
Tifton ABACDining Hall 1667618 675000 992618
Tifton ABACAudGym 7363661 3271635 4092026
Tifton CPESResearch Bldg 6021721 2587500 3434221
ValdostaGirls Dorm 6176308 2700000 3476308
ValdostaLibrary 7363072 3261700 4101372
Total Cost 495917601 197350823 298566778
Estimated unpaid cost and
liability therefor 7413668 1024368 6389300
Expenditures and source of
funds to June 30 1942 488503933 196326455 292177478
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
In year ended June 30 1942 5358961
33870000
48109225
61456195
40518640
7857131
4515264
11165840
52330746
52823397
94078948
64506609
16428241
843697
488503933 196326455 292177478
In Regents Participation are included
Investments by endowment funds of Branches
In year ended Aug 31 1936 Univ of Ga 4000000
In year ended June 30 1939 Univ of Ga 27980600
In year ended June 30 1939 Ga Tech 19044119
In year ended June 30 1940 Ga Tech returned 349138400
UNIVERSITY SYSTEM
REGENTS OFFICE
PWA AND REGENTS BUILDING PROGRAM
BEGINNING 1936 TO JUNE 30 1942COST AND PARTICIPATION
Total Cost Source of Funds
Place and Building of Project PWA Regents
In year ended June 30 1940 Univ of Ga 174123
Investment by Agr Ext Service U of Ga Mtce Fund Yr 63041 1500000
Gift by S Price Gilbert Infirmary yr to 63041 7790000
Gift by Julius Rosenwald Fund West Ga Library yr to 63041 1865670
Gift by Julius Rosenwald Fund returned in yr to 63042 5826
61999548I
101
UNIVERSITY SYSTEM
REGENTS OFFICE
COMPARATIVE BALANCE SHEETS
JUNE 30 1942 and June 30 1941
ASSETS June 30 June 30
1942 1941
OPERATIONS
In State Treasury 1319719
In Banks 1173763 706057
Total 1173763 2025776
BUILDING PROGRAM
Cash in Banks 10034108 10053985
Due from PWA 1024368 5626026
Total 11058476 15680011
TRUST FUND W F Bodie Fund
Cash in Bank 50000 50000
LIABILITIES
OPERATIONS
Surplus
For Operations 1173763 2025776
BUILDING PROGRAM
Reserves to complete 7413668 10031903
Reserve for new buildings 2815162 5648108
Minis Fund for G S C W 829646
Total 11058476 15680011
TRUST FUND
W F Bodie Fund 50000 50000UNIVERSITY SYSTEM
GEORGIA NORMAL AND AGRICULTURAL COLLEGE
ALBANY402
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA NORMAL AND AGRICULTURAL COLLEGE ALBANY
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants U S Government
Earnings Educational Services
Gifts
4732145 2787883
911277
4438096
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
413768
4266032
7500
Total income receipts 10081518 7061415
975224
10495286 8036639
4131913 3810595
69115 98122
3098226 2551282
127749 106067
256568 237661
39721 27703
549629 105650
164533 65250
223474 203878
386718 257856
37286 23567
Total expense payments 9084932 7487631
OUTLAYS
Lands Improvements
Equipment
340989
94141
117166
CASH BALANCES JUNE 30th
Budget Funds
975224
431842
10495286 8036639BHHHH
403
UNIVERSITY SYSTEM
GEORGIA NORMAL AND AGRICULTURAL COLLEGE
ALBANY
FINANCIAL CONDITION
The Georgia Normal and Agricultural College colored at Albany ended
the year in a good condition having a current surplus of 301582 Assets
consisted of cash 431842 inventories consumable 187412 and accounts
receivable 141000 as against payable 142902 and reserves 315770
leaving current surplus of 301582
FUNDS AVAILABLE FOR OPERATIONS
Allotment to this College by the Regents for the year amounted to 26
66567 The State Department of Education transferred to this College
73893 of State Vocational Funds and 76250 National Defense Training
Funds
Earnings at the College totaled 4273532 consisting of Student Fees
1654155 dormitory charges 317550 dining hall income 1887624
miscellaneous income such as book store sales and insurance 306167 gifts
7500 and athletic fees and admissions 100536
The above listed income totaled 7090242 which together with the cash
balance July 1 1941 of 975224 made 8065466 available for operations
as approved on budget
DISPOSITION OF OPERATING FUNDS
From the 8065466 available funds 28827 was transferred to the Su
pervisor of Purchases as the pro rata share of the cost of the operations of
that office and 7604797 was expended for the operations of the College
leaving a cash balance of 431842 at June 30 1942
COMPARISON OF OPERATING EXPENDITURES
Year Ended June 30
1942 1941 1940
ACTIVITY
Administration1211437 1310591 916598
Plant 1345256 1626266 1759955
Library 147434 119318 146244
Instruction 2264724 2593349 3224462
Dormitories and Dining Hall 2194759 3870538 2990562
Book Store 299968
National Defense Training 76250
N Y A Med Fund 7139
Athletics 57830
7604797 9520062 9037821404
UNIVERSITY SYSTEM
GEORGIA NORMAL AND AGRICULTURAL COLLEGE
ALBANY
OBJECT
Personal Services 3810595
Travel 98122
Supplies Materials 2551282
Communication 106067
Heat Light Power Water 237661
Publications 27703
Repairs 105650
Rents 65250
Insurance 203878
Equipment 257856
Miscellaneous 23567
Subtotal 7487631
ZZZZZ 117166
Lands Improvements
Equipment
Total 7604797
4131913 3914643
69115 79500
3098226 3187542
127749 141456
256568 286624
39721 17569
549629 316958
164533 206300
223474 115539
386718 603078
37286 20921
9084932 8889030
340989
94141 148791
9520062 9037821
GENERAL
It is to be noted that the operating cost of this school for the fiscal
year under review was 1597301 less than the 1941 year and 1401399
less than the 1940
The enrollment for regular terms was
19411942 255 average
19401941 257 t
19391940 353
The Staff numbered 32 in 1942 as compared with 28 in 1941 and 46 in
1940
The President was bonded in the amount of 500000 and the Cashier
200000
The books and records of the College were kept in the office of the Regents
Receipts and disbursements were properly accounted for and all expendi
tures were within the limits of approved budgets and of State law
Appreciation is expressed for the cooperation and assistance of the offi
cials and staff405
UNIVERSITY SYSTEM
GEORGIA NORMAL AND AGRICULTURAL COLLEGE
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
CASH IN BANK 431842
INVENTORIES
Book Store 80727
Dining Hall 106685
ACCOUNTS RECEIVABLE
Albany Board of Education
Student Accounts
81000 60000 187412
141000
760254
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable 1 42902
RESERVES
Unearned Income 311945
N Y A Medical Fund 3825
SURPLUS 315770 301582

760254
UNIVERSITY SYSTEM
GEORGIA SOUTHWESTERN COLLEGE
AMERICUS406
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 5375084 4122483
Revenues Retained
Donations 1 71400
Earnings Educational Services 5640522 5048881
Total income receipts 11187006 9171364
CASH BALANCES JULY 1st
Budget Funds 455925 1056321
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
11642931 10227685
5220688 4921658
125636 93638
2818854 2413709
108431 113471
318807 313978
119831 90255
396504 93579
216462 108981
77135 71332
40520 36021
9442868 8256622
OUTLAYS
Lands Improvements 581549 651120
Equipment 562193 255450
CASH BALANCES JUNE 30th
Budget Funds 1056321 1064493
11642931 10227685
407
UNIVERSITY SYSTEM
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
FINANCIAL CONDITION
The Georgia Southwestern College Junior College at Americus ended
the year in a good condition having a current surplus of 983053
FUNDS AVAILABLE FOR OPERATIONS
Allotment to this College by the Regents from State Appropriation Funds
amounted to 4154238 for the year Earnings at the College consisting of
Student Fees of 1753802 Dormitory Rents of 831372 Dining Hall
Income of 2191119 and miscellaneous income of 272588 totaled
5048881 The above items of income together with cash balance at
July 1 1941 of 1056321 made 10259440 available for operations of
the college for the year
DISPOSITION OF OPERATING FUNDS
From the 10259440 available funds 31755 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office and 9163192 was expended for the operations of the Col
lege leaving a balance at June 30 1942 of 1064493 against which a
reserve was set up of 81440 leaving a surplus of 983053 as shown
on the balance sheet
COMPARISON OF OPERATING EXPENDITURES
Year Ended June 30
ACTIVITY 1942 1941 1940
Administration 1291891 1214387 993428
Plant 902967 2223873 971050
Library 236111 380968 216398
Instruction 3114972 3478050 2651280
Dormitories 1226652 795055 1010535
Dining Hall 2187574 2406569 1850062
Farm 127035 61077 58082
Bookstore 75990 26631 8665
9163192 10586610 7759500
OBJECT
Personal Services 4921658 5220688
Travel Expense 93638 125636
Supplies Materials 2413709 2818854
Communication 113471 108431
4089718
88892
1988612
104038408
UNIVERSITY SYSTEM
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
Heat Light Power Water 313978 318807 2960 89
Publications 90255 119831 546 52
epairs 93579 396504 3095 08
Insurance i08981 2 16462 920 62
Equipment 71332 77135 63250
Miscellaneous 36021 40520 34o77
Subtotal 8256622 9442868 7120898
Lands Improvements 651120 581549 50 00
Equipment 255450 SlOS 633602
Total 9163192 10586610 7759500
GENERAL
The enrollment for regular terms was
19411942 277 average
19401941 351 average
19391940 345 average
The staff numbered 33 in 1942 33 in 1941 and 36 in 1940
The business manager was bonded in the amount of 500000
Receipts and disbursements were properly accounted for and all expendi
tures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept409
UNIVERSITY SYSTEM
DIVISION OF AGRICULTURAL EXTENSION410
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants from U S Government
Donations
Earnings Development Services
6153927 7500000
CASH BALANCES JULY 1st
Budget Funds
73271871
230500
438183
Total income receipts 80094481
2608120
73271871
299000
129599
81200470
931823
82702601 82132293
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
70397588 70481368
5554193 5368218
2401123 2743110
535595 550453
102343 153026
762201 1635047
28002 33788
2000
364855 340809
122878 103881
80270778 81409700
1500000
CASH BALANCES JUNE 30th
Budget Funds
931823
722593
82702601 82132293411
UNIVERSITY SYSTEM
DIVISION OF AGRICULTURAL EXTENSION
FINANCIAL CONDITION
The Division of Agricultural Extension Athens ended the year in a
good financial condition having a current surplus of 1076735 consisting
of cash in the amount of 722593 and accounts receivable TVA of
354142
FUNDS AVAILABLE FOR OPERATIONS
The allotment to this Agency by the Regents for the year was 7500000
Federal grants received were 15681749 from the SmithLever Fund
51320010 from the BankheadJones Fund 3785495 from the Capper
Ketcham Fund and 2484617 from the Further Development Fund total
ing 73271871 A donation was received from Clarke County in the
amount of 299000 and miscellaneous earnings were 129599 The
81200470 income together with cash balance July 1 1941 of 931823
made the total amount available for operations for the year 82132293
DISPOSITION OF AVAILABLE FUNDS
From the 82132293 available funds 81409700 was expended by the
Division of General Extension for the operations leaving a cash balance
at June 30 1942 of 722593
412
UNIVERSITY SYSTEM
DIVISION OF AGRICULTURAL EXTENSION
COMPARISON OF OPERATING EXPENDITURES
Year Ended June 30
ACTIVITY 1942 1941 1940
Administration 2622664 2552495 2867394
Publications 4124188 2510879 2240823
County Agent Work 41093193 41404906 40272870
Home Dem Agent Work 15197205 14734462 14062238
Home Improvement 363516 384415 366565
Nutrition 394415 409131 409413
Textiles Clothing 376513 394792 398484
Utilization Food Preservation 409377 413472 392719
Home Industries 331304 381252 371053
Negro County Agent 4257143 4198000 4112483
Negro Home Dem Agents 2183554 2184430 2167705
4H Club Work 2341392 2330116 2242037
Economics Marketing 2460838 2657986 2341694
Beef Cattle Sheep 544534 475635 475220
Dairying 447962 454451 417701
Poultry 412225 422505 384742
Swine 367555 373232 385624
Agronomy 1021697 1093038 993344
Horticulture 819469 853850 846545
Agric Engineering 857451 856908 823541
Forestry 559948 636295 429355
Plant Pathology 305776 376975
Soil Conservation 223557 242752 199223
Total81409700 80270778 77577748
OBJECT
Personal Services70481368 70397588 69978788
Travel 5368218 5554193 4524990
Supplies Materials 2743110 2401123 1199726
Communication 550453 535595 533386
Heat Light Power Water 153026 102343 146055
Publications 1635047 762201 905184
Repairs 33788 28002 23828
Rents 2000 2089
Equipment 340809 364855 176792
Miscellaneous 103881 122878 86910
Subtotal 81409700 80270778 77577748
Lands Improvements 1500000
81409700 81770778 77577748m
413
UNIVERSITY SYSTEM
DIVISION OF AGRICULTURAL EXTENSION
GENERAL
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 Total coverage 55800000
In the period covered by the report payments amounting to 9250744
were made by counties directly to employees engaged in Agricultural Ex
tension Service and are shown as Receipts and Payments for the year ended
June 30 1942 on the books of the Division of Agricultural Extension of
the University System and have been allowed by the United States Govern
ment as offsets to Federal SmithLever BankheadJones and Capper
Ketcham Funds This amount was not received or disbursed by the Treas
urer of the University and has not been included in this report
The records of the Division are kept in the office of the Comptroller
of the University of Georgia at Athens
The number of employees in this division at June 30 1942 was 537
20 less than at June 30 1941
Receipts and disbursements were properly accounted for and all ex
penditures were within the limits of approved budgets and of State law
Books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
officials and staff
414
UNIVERSITY SYSTEM
DIVISION OF AGRICULTURAL EXTENSION
ANALYSIS OF PAYMENTS BY ACTIVITY AND FUND
YEAR ENDED JUNE 30 1942
SmithLever
and
BankheadJones
Administration 2185143
Publications 4119610
County Agent Work 29508054
Home Demonstration Work 13230109
Home Improvement 361636
Nutrition 394415
Textiles and Clothing 374777
Utilization Food Preservation 409377
Home Industries 331304
Negro County Agents 4244504
Negro Home Dem Agents 2183554
4H Club Work 2307654
Economics and Marketing 2442581
Beef Cattle Sheep 544534
Dairying 447847
Poultry 412225
Swine 367555
Agronomy 1016132
Horticulture 818769
Agricultural Engineering 818101
Forestry 261721
Soil Conservation 222157
FEDERAL FUNDS
Capper Further Total
Ketcham Development Federal
2185143
4119610
1864162 2484617 33856833
1921333 15151442
361636
394415
374777
409377
331304
4244504
2183554
2307654
2442581
544534
447847
412225
367555
1016132
818769
818101
261721
222157
Totals
67001759 3785495 2484617 73271871

ANALYSIS OF PAYMENTS BY OBJECT AND FUNDS
YEAR ENDED JUNE 30 1942
Personal Services 56704933 3785495 2484617 62975045
Travel Expense 5034454 5034454
Supplies and Materials 2723899 27 23899
Communication Service 497031 4 97031
Heat Light Power Water 41375 41375
Printing and Publicity 1633897 1633897
Repairs and Equipment 26115 26115
Miscellaneous 89156 89156
66750860 3785495 2484617 73020972
Equipment 250899 250899
Totals67001759 3785495 2484617 73271871
MMMMaHBnHHnaHHH9HHHBHHnHHmHHiMH t
UNIVERSITY SYSTEM
DIVISION OF AGRICULTURAL EXTENSION
ANALYSIS OF PAYMENTS BY ACTIVITY AND FUND
YEAR ENDED JUNE 30 1942
415
STATE FUNDS
Clarke Norris Smith
SmithLever Menary Doxy Lever Total
Offset Offset Offset Non Offset State Total
437521 437521 2622664
4578 4578 4124188
7206448 29912 7236360 41093193
45763 45763 15197205
1880 1880 363516 394415
1736 1736 376513 409377 331304
12639 12639 4257143 2183554
33738 33738 2341392
18257 18257 2460838 544534
115 115 447962 412225 367555
5565 5565 1021697
700 700 819469
39350 39350 857451
10052 141750 141750 4675 298227 559948
1400 1400 223557
7216500 141750 141750 637829 8137829 81409700
7206448
10052
68250
73500
61750
80000
7216500 141750 141750
7216500 141750 141750
169875 7506323 70481368
170212 333764 5368218
19211 19211 2743110
53422 53422 550453
111651 111651 153026
1150 1150 1635047
7673 7673 33788
14725 14725 103881
547919 8047919 81068891
89910 89910 340809
1 637829 8137829 81409700
IMHHiMMHBMHHMMH
rH I
417
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA
ATHENS418
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 156684049
NONINCOME
Public Trust Funds
Transfers Other Spending Units2503768
Investments 11596771
Income 6089311
Gifts for Principal 444418
Private Trust Funds 47366690
CASH BALANCES JULY 1st
Budget Funds 16252400
Public Trust Funds 4414293
Private Trust Funds 422367
1942
59732384
7043396
1197460
83543786
151517026
2661322
7560160
8411771
2166225
55727453
10272725
10792091
395019
239921797 243391110
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Miscellaneous Accts Pay Inventories
102730590
3015116
26228815
1574562
6821787
1168731
4458688
552981
2940533
3185149
Total expense payments 152676952
OUTLAYS
Lands Improvements
Equipment
NONCOST
Public Trust Funds
Investments
Expenses Objects of Trust
Private Trust Funds
CASH BALANCES JUNE 30th
Budget Funds 10272725
Public Trust Funds 10792091
Private Trust Funds 395019
1050000
8936772
8445920
803014
47339342
90073891
2366438
28978328
1688587
6151160
1147574
2839774
2821011
993299
162527
137222589
12352856
5327312
9417977
788051
59183699

6886994
16062897
3851265
239921797 243391110
imwmmaHBiiBm
iMaHMHHMHMMHiHHHHflaeHHaMnUMHaHBBMIIHIBHMMMHM419
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 1000000 975000
Revenues Retained
Donations 170800 257500
Earnings Educational Services 14474753 22075523
Total income receipts 15645553
21346250
NONINCOME
Loans
23308023
3000000
CASH BALANCES JULY 1st
Budget Funds 285508
Private Trust Funds 109323
59352
36815618 26367375
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Interest
Equipment
Miscellaneous
Scholarships
P 4467821 6350806
2709034 3374973
819244 2281092
127405 192385
81199 158569
300662 134303
233414 64867
26450 114688
294382 291114
398026 512242
642468 4570
319635 558759
5252203 5120680
Total expense payments 15671943 19159048
975000 271471
OUTLAYS
Lands Improvements
NONCOST
L0ans 20000000 9246250
Private Trust Accounts 109323
CASH BALANCES
Budget Funds
59352 1766452
36815618 26367375
420
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA PRESS
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Earnings Educational Services
4146234
2952022
CASH BALANCES JULY 1st
Budget Funds
301208 90758
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous accounts payable inventories
3845026 2861264
1451181
19862
2040552
50295
84591
19824
1100
1000
330408
63029
1309857
16588
1492947
50462
43068
30349
30000
5457
53198
31140
Total expense payments 3935784 3063066
CASH BALANCES JUNE 30th
Budget Funds 90758 201802
3845026 2861264UNIVERSITY SYSTEM OP GEORGIA
GEORGIA COOPERATIVE ASSOCIATION
421
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Earnings Educational Services
1361193 1592304
NONINCOME
Loans Payable
1071821
CASH BALANCES JULY 1st
Budget Funds
195349
166889
1556542 2831014
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Interest
Equipment
Miscellaneous accounts payable inventories
Total expense payments 1389653 2688704
563695 1032536
13903
28471 40299
36131 32458
38181 31799
14330 36330
9640
17291 27941
6000
25110 278241
666444 1179557
CASH BALANCES JUNE 30th
Budget Funds
166889
142310
1556542 2831014
422
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SCHOOL OF AVIATION
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Earnings Educational Services
7325474 12404201
NONINCOME
Loans
3208286 2516139
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Interest
Miscellaneous inventories accounts depreciation
39160
10533760 14959500
2892046
43378
1579181
42139
73115
72270
33019
414031
532723
5133041
62596
4677979
90141
65422
64486
20645
814648
737031
20767
51649
Total expense payments 5681902 11738405
OUTLAYS
Equipment
4812698 1265592
NONCOST
Loans
8173765
CASH BALANCES JUNE 30th
Budget Funds
39160 6218262
10533760 14959500
423

UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA ATHENS
INTRODUCTION
The University of Georgias operations are reported in six separate
reports
1 The Current Budget Funds Public Trust Funds and Agency Ac
counts reported herein
2 The Division of Agricultural Extension
3 The University of Georgia Athletic Association including Laundry
4 Georgia Cooperative Association
5 University of Georgia Press
6 CCA School of Aviation
FINANCIAL CONDITIONBUDGET FUNDS
The University of Georgia at Athens ended the year June 30 1942 with
a current general fund cash deficit of 467886 after providing reserves
of 10820000 for Naval Unit Construction 4954589 for investments
in inventories In addition the University held 506695 in the general
fund restricted for certain designated purposes
FUNDS AVAILABLE FOR OPERATIONS
The allotment to the University by the State Board of Regents for the
year amounted to 52125840 of which 340164 was transferred to the
Supervisor of Purchases and 975000 to the University of Georgia Athletic
Association leaving 50810676 net State funds available for operations
In addition the Department of Education transferred to the University
6615386 for vocational and National Defense Training The funds re
ceived from the U S MorrellNelson Fund grant was 7043396 Other
income from Students fees was 42944149 from endowment income
2306322 from gifts of private persons or corporations 1197460 from
sales and services relating to educational activities 9888985 from dormi
tories 9790705 from dining halls 19982495 and from miscellaneous
sources 937452 The above itemized sources of income totaling 1515
17026 together with the cash balance of 10272725 at July 1 1941 made
the total receipts of the general fund for the year for operations
161789751
DISPOSITION OF OPERATING FUNDS
From the 161789751 available funds 137222589 was expended for
operations and 17680168 for lands buildings and equipment leaving
424
balances at June 30 1942 of 2529034 for general fund cash advances
due from Agency funds to the general fund in the amount of 3851265
and a restricted fund cash balance of 506695
The accounts of the University are kept on an accrual basis necessi
tating adjusting entries to convert to a cash basis in reporting receipts
and payments
COMPARISON OF INCOME AND COST
Year Ended June 30
INCOME 1941 l94l 1940
Regents 52125840 47918180 36792910
Department of Education 6615386 6295090 5858273
U S Grants 15896314 7037929 7037929
Student Fees 42698562 50424116 44151601
Endowment Income 2306322 2240154 2378909
Private Gifts 1068551 6229632 2825376
Sales and Services 9888985 8147486 7941192
Residence Halls 9644780 11350843 10667862
Dining Halls 19742332 19263859 18680300
Other 1617035 1041031 1001658
Total 161604107 159948320 137336010
Less Income Transferred 1315164 1281082 182599
Net Income 160288943 158667238 137153411
COST
Administration 6732503 7389947 6833973
Instruction 69673764 72754854 71672023
Org Research 2423594 4111009 2148243
Libraries 7950053 9759078 7580171
Plant 20452388 20770084 11191680
Org Activities
relating to Instr 10115243 10171864 9603226
Residence Hall 9983610 7372321 11666334
Dining Hall 19927689 18656866 17383575
Noneducational 3236591 3260701 2521404
Total 150495435 154246724 140600629
The University received an allotment from the Regents included in re
ceipts of 10820000 for construction for a Naval Unit at Athens which
was unexpended at June 30 1942 and is set up as a reserve on the Balance
Sheet
The amount expended in the year under review for construction altera
tions and repairs for U S Naval Unit was 8852918 which has been
charged to the U S Government and listed as an account receivable at
HHiraaMGMMSI
JfcuvJtf
425
June 30 1942 In addition 679583 expended for Radio School Costa
Building alterations likewise set up as account receivable from U S
Government Included in expenditures for equipment is 3379663 for
library books
Year Ended June 30 Increase
OBJECT 1942 1941 Decrease
Expense
Personal Services 90073891 97006981 6933090
Travel 2366438 3015116 648678
Supplies Materials 26459463 26228815 230648
Tel Tel Postage 1688587 1574562 114025
Heat Light Power
Water 6151160 6821787 670627
Printing Publicity 1147574 1168731 21157
Repairs 1688576 4458688 2770112
Rents 2821011 552981 2268030
Miscellaneous 162527 491758 329231
Insurance Bonding 993299 2940533 1947234
Total Expense 133552526 144259952 10707426
Outlay
Equipment 5213912 8936772 3722860
Lands and Buildings 11728997 1050000 10678997
Total Outlay 16942909 9986772 6956137
Total Expenditures 150495435 154246724 3751289
AGENCY FUNDS
The 3851265 net overdraft of Agency Funds were occasioned by the
fact that the School of Aviation Account the University of Georgia Press
Account the Athletic Association Scholarship and some smaller accounts
have been permitted to spend in excess of their receipts It is recommended
that steps be taken to remedy this condition426
DUE FROM AGENCY FUNDS
OVERDRAFT BALANCES
P W A 6434
Animal Husbandry 10000
Soil Survey 6250
Pennick S B Co 55940
Physics Breakage 802
Progressive Life Ins Co 30336
Program 7500
Student ActivitiesGeneral 92109 209371
Civil Aeronautics Authority
School of Aviation 6240237
Athletic Assn Laundry Acct 124618
Athletic Assn Student Acct
Scholarship 1458744
University of Georgia Press 201802 8025401
Total Overdraft Balances 8234772
CREDIT BALANCES 4383507
Net Overdraft Balance 3851265
PLANT FUNDS
The University of Georgia had an investment of 599441496 in lands
buildings and equipment at June 30 1942 based on appraisal by Comp
troller and Business Manager
Lands 4267 acres 23592500
Buildings and Equipment 632025310
Less equity of Trust Funds in
Buildings and Equipment 56176314 575848996
Total 599441496
PUBLIC TRUST FUNDS
Student Loan Endowment
Assets Funds Funds Total
CASH
Available for Loans to
Students and Objects of
Trust 9328790 2505412 11834202
For Investments 4769091 540396 4228695
Total Cash 14097881 1965016 16062897
INVESTMENTS 121351117 77189083 198540200
Total 125448998 79154099 214603097427
PUBLIC TRUST FUNDS Continued
The 198540200 in investments as stated consist of the Constitutional
Debt due the University in the amount of 10000000 bonds in the
amount of 76570217 included herein is the 24220217 landscrip en
dowment stocks having value of 7258820 students notes of 30918324
real estate notes of 858625 real estate not University of Georgia
14850000 Lands and Buildings University of Georgia equity of
56176314 and other assets of 1907900
It is recommended that a more complete record be kept of investments
of public trust funds in University Buildings and equipment
GENERAL
There was improvement in the handling of the account by machine book
keeping methods However this system while of great service for sup
plemental statistics is not suited for main records and is particularly
difficult to audit
The Treasurer is bonded in the sum of 5000000 other office assistants
200000 each
The University of Georgia enrollment for regular terms was
19411942 2727 average
19401941 3245 average
19391940 3290 average
The number of employees on the payroll at June 30 1942 was 421 as
compared with 494 at June 30 1941 and 364 at June 30 1940
Appreciation is expressed to the Treasurer and staff for the cooperation
and assistance rendered during this examination and throughout the year428
UNIVERSITY SYSTEM
THE UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1942
ASSETS
1CURRENT FUNDS AGeneral Cash on Hand and in Bank Due from Agency Funds p 29 2529034 3851265 6380299

Accounts Receivable Students General 2872063 604020
fllarVp County 194000
Air Travel Deposit 42500
Navy PreFlight School U S Naval Unit For Construction 66875 8852918
Radio School Costa Bldg Alterations 679583 13311959

Inventories Supplies and Materials 4954589
Total General Fund Assets 24646847 506695
BRestricted Cash on Hand and in Bank
Total Current Fund Assets 25153542

Student Loan Endowment
Funds
PUBLIC TRUST FUNDS
Cash on Hand and in Bank 14097881
Investments
Bonds at par 28650000
Const Debt
Stocks 4028820
Student Notes 30918324
Real Estate Notes 858625
Real Estate 12300000
Land and Bldgs U of Ga 42687448
Other Assets 1907900
Funds Total
1965016 16062897
47920217 76570217
10000000 10000000
3230000 7258820
30918324
858625
2550000 14850000
13488866 56176314
1907900
Total Investments 121351117 77189083 198540200
Total Trust Fund Assets135448998 79154099 214603097429
UNIVERSITY SYSTEM
THE UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1942
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
1CURRENT FUNDS
AGeneral
Liabilities
Accounts Payable 1719171
Contracts and Work in Process 51141
Accounts Receivable
Credit Balances 685157
Unearned Income 6884675
Total General Fund Liabilities
Reserves
Reserve for Naval Unit Construction
Surplus
Available and Unappropriated 467886
Invested in Inventories 4954589
Net General Fund Surplus
Total General Fund Liabilities Reserves
and Surplus
BRestricted
Fund Balances
Denmark Deposits
Gateway Memorial
General Education BoardEducation
General Education BoardPlant Pathology
Total Restricted Fund Balances
30569
75000
392111
9015
Total Current Fund Liabilities Reserves
Fund Balances and Surplus
9340144
10820000
4486703
24646847
506695
25153542
Student Loan Endowment
Funds Funds Total
2PUBLIC TRUST FUNDS
Fund Balances
For Objects of Trust 9328790 2505412 11834202
For Investments 126120208 76648687 202768895
Total Public Trust Fund Balances 135448998 79154099 214603097430
UNIVERSITY SYSTEM
THE UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1942
ASSETS
3PLANT FUNDS
Invested in Plant
Land
Description Use Acres Amount
Franklin CollegeCampus 50 7500000
College of Agriculture Campus and Farm 150 4500000
Coordinate CampusCampus 57 4560000
Animal Husb Dept
New Dairy BarnFarm 750 3000000
WhitehallFarm 700 1050000
Horticulture Dept
Denmark FarmFarm 150 750000
Poultry Dept
WhitehallFarm 295 442500
Forestry Dept
Hardeman TractFarm 500 250000
Oconee ForestFarm 120 120000
Denmark ForestFarm 145 145000
Watson SpringsFarm 600 900000
Whitehall ForestFarm 750 375000
Total Land 4267 23592500
Buildings P 17 486528986
Equipment P 17 89320010
Total Invested in Plant 599441496
4AGENCY FUNDS
Cash in BankUniversity of Georgia Account 3851265
Total Assets 8353468701 I
431
UNIVERSITY SYSTEM
THE UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1942
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
3PLANT FUNDS
Surplus Invested in Fixed Assets
Land 23592500
Buildings 486528986
Equipment 89320010
Total Surplus Invested in Fixed Assets 599441496
4AGENCY FUNDS
Fund Balances P 29
3851265
Total Liabilities Reserves Fund Balances and Surplus 835346870
432
UNIVERSITY SYSTEM
THE UNIVERSITY OF GEORGIA ATHENS
ANALYSIS OF CHANGES IN CURRENT SURPLUS
YEAR ENDED JUNE 30 1942
BALANCEJULY 1 1941
Available and Unappropriated 2699747
Invested in Inventories 2813448 5513195
Add
Excess of Current Income over Current Expenditures
Current Income p 8 160288943
Less
Current Expenditures p 11 150495435
Excess of Current Income over Current Expenditures 9793508
BALANCEJUNE 30 1942 15306703
DISTRIBUTION OF CURRENT SURPLUS
Available and Unappropriated 467886
Invested in Inventories 4954589 4486703
Reserve for Naval Unit Construction 10820000
BalanceJune 30 1942 15306703
H433
UNIVERSITY SYSTEM
THE UNIVERSITY OF GEORGIA ATHENS
INVESTMENT IN BUILDINGS AND EQUIPMENT
JUNE 30 1942
Value of
Buildings
FRANKLIN CAMPUS
Academic
Athletic Office
Baldwin Demonstration School
Brown Dormitory
Candler Hall
Chancellor House
Chapel
17500000
100000
21570000
15000000
7500000
1000000
4000000
Clarke Howell Dormitory 4688800
CommerceJournalism 22500000
Demosthenian
Denmark
Field House
4H HouseWaddell St
4H AnnexWaddell St
Graduate Dormitory
Hirsch Law Building
Infirmary
Language Building
LeConte Hall
Lucas House
Lumpkin House
Lustrat House
Meigs Hall
Memorial Hall 25000000
1500000
5000000
200000
400000
300000
7000000
15000000
750000
14800000
9530000
800000
1000000
1100000
6000000
Military Building
Milledge Hall
Milledge Annex
Moore College
New College
Old College
2500000
15000000
9200000
7000000
6000000
7500000
Peabody Hall 10000000
Peabody Library 15000000
Phi Kappa
Reed Residence
Strahan House
Terrell Hall
Residence323 Jackson
Residence385
Residence393
Residence397
Residence309
St
St
St
St
St
Jackson
Jackson
Jackson
Jackson
Carpenters Shop315 Jackson St
Fine Arts Auditorium
Bishop House365 Jackson St
House375 Jackson St
Residence270 Thomas St
Residence260 Thomas St
1000000
500000
1000000
9000000
300000
300000
250000
225000
1200000
200000
36520000
450000
350000
50000
50000
Value of
Equipment
2000000
594327
360750
150000
1200000
1341960
271750
579493
6050
785000
10000
80000
65000
300000
9102300
97275
600000
3821260
25000
75650
26350
914300
4800000
310155
500000
1138563
1883750
1750309
80000
810427
19902950
200000
177500
2448525
90000
3257337
48000434
UNIVERSITY SYSTEM
THE UNIVERSITY OF GEORGIA ATHENS
INVESTMENT IN BUILDINGS AND EQUIPMENT
JUNE 30 1942
Value of Value of
Buildings Equipment
FRANKLIN CAMPUSContinued
Residence268 Thomas St 50000
Residence272 Thomas St 50000
Residence242 Thomas St 50000
Total Franklin Campus 305983800 59803981
COLLEGE OF AGRICULTURE
Agronomy Barn new
Agronomy Barn old
Animal Husbandry Department
Dairy Barn
Hog Barn
Horse Barn
Isolation Barn
Mule Barn
Sheep Barn
Bull Pens 6 at 10000
Implement Shed
OfficeForemans
ResidenceCarlton Ave 2
ResidenceDuplex
ResidenceForemans
Residencesnear dairy barn 3 at 90000
Residence near Railroad
Scale Shed
Plant Pathology Building
Barrow Hall
Barrow Hall Shop
Boiler House
Camp Wilkins
Cavalry
BarnHorse
BarnFeed
Blacksmith Shop
Guard House
Shed
Connor Hall
Dawson Hall
Forestry Department
Class Room Bldg
Barn Whitehall
House Hardman Forest
Barn Hardman Forest
Log CabinOconee Forest
Log CabinOconee Forest
Nursery Bldg
House No 1Whitehall
500000 324250
200000
6000000 1732500
150000 48750
400000 60000
120000
300000 728000
250000 36500
60000
100000 294200
25000
120000
120000
250000
270000
250000
25000
1500000 619522
7500000 2924500
800000
500000
4000000 457110
750000 2600
100000
40000 20000
50000
25000
20000000 1386780
17500000 1182325
12270000 1185280
60000
50000
10000
50000
25000
70000
65000

435
UNIVERSITY SYSTEM
THE UNIVERSITY OF GEORGIA ATHENS
INVESTMENT IN BUILDINGS AND EQUIPMENT
JUNE 30 1942
COLLEGE OF AGRICULTUREContinued
Forestry DepartmentContinued
House No 2Whitehall
House No 3Whitehall
House No 4Whitehall
White ResidenceWhitehall
House No 5Whitehall
ShedWhitehall
4H Club Boys
Dairy Products
Hardeman Hall
Hoke SmithAgricultural Extension
Home Management
House A
House B
House C
House D
Horticulture
Barn
Cannery
Garage and
Greenhouse
Residences
Storage House
2 at 50000
Laundry and Boiler House
Laundry Storage Barn
Lumpkin Hall
Mary Lyndon Hall
Rutherford
Nursery School
Physical Education Bldg
Poultry Plant
BarnFeed
BarnWhitehall
BarnWhitehall
Brooder HouseWhitehall
Brooder House and Heat Plant
Class Room Bldg
Contest Houses58 at 10000
Garages2 at 10000
Laying House
Meat HouseWhitehall
Poultry Houses9 at 10000
Poultry Houses4 at 5000
ResidenceLumpkin St
ResidenceCarlton Ave
ResidenceWhitehall
Brooders2 at 5000
Value of Value of
Buildings Equipment
50000
55000
50000
600000
55000
40000
300000 80000
12050000 2119350
4500000 265850
7830000
1500000 222523
1500000 236385
1500000 214063
1500000 243158
100000 204000
50000 59779
15000
200000 211850
100000
400000 1241896
50000
1000000 41900
10240000 400000
14350000 400000
3500000 471015
15000000 100000
550000
150000 139450
10000
7500
35000
1000000 758500
580000
20000
30000
5000
90000
20000
300000
120000
120000
10000
436
UNIVERSITY SYSTEM
THE UNIVERSITY OF GEORGIA ATHENS
INVESTMENT IN BUILDINGS AND EQUIPMENT
JUNE 30 1942
COLLEGE OP AGRICULTUREContinued
Poultry PlantContinued
DwellingsWhitehall2 at 80000
BrooderWhitehall
Residence223 Burnett
Residence225 Burnett
Residence245 Burnett
Freeze Locker
ShopPainters
ShopPlumbers
Soule Hall
Dining Hall
Cavalry Barn Annex
A A A Building
Medical Herb Barn
Warren HouseSummery St
alue of Value of
lildings Equipment
160000
4000
100000
100000
100000
300000 400000
200000 60000
100000 73400
12500000 400000
13300000 2406554
60000
5000000
60000 148988
240000
Total College of Agriculture 186311500 21900978
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
Training School
White House
Winnie Davis
50000
5000000
3500000
500000
600000
4000000
150000
150000
6500000
500000
8500000
1200000
7500000
50000
4500000
3000000
100000
4000000
30000
321520
Included in
Main Library
90000
180000
700650
80000
264067
536207
598430
505677
30000
292050
1059900
30000
237550
Total Coordinate Campus 49800000 4956051
LUCY COBB
Lucy Cobb Dormitory
Lucy Cobb Chapel
Total Lucy Cobb
605000
2000000
2605000

437
WATSON SPRINGS
Barn
UNIVERSITY SYSTEM
THE UNIVERSITY OF GEORGIA ATHENS
INVESTMENT IN BUILDINGS AND EQUIPMENT
JUNE 30 1942
Value of
Buildings
Cabins3 at 40000
Cottage
Engine Room
Laborers Houses2 at 20000
Pump House
ResidenceForeman
GarageForeman
Shop BuildingBarn
StoreMain Hall
Store House
Spring House
50000
120000
40000
10000
40000
15000
100000
30000
15000
150000
10000
30000
Value of
Equipment
6 31000
Total Watson Springs
610000
TOTAL INVESTMENT 542705300
Less Trust Fund Equity in University of Georgia
Buildings and Equipment 56176314
15000
8000
54000
89320010
NET INVESTMENT
486528986 89320010
Note Listed as assets of University of Georgia Athletic Association
Woodruff Hall
Sanford Field
Sanford Stadium438
UNIVERSITY SYSTEM
THE UNIVERSITY OF GEORGIA ATHENS
PUBLIC TRUST FUNDS
RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1942
Student Loan Endowment
RECEIPTS Funds Funds Total
Investments Realized
Bonds Sold 400000 550000 950000
Student Notes Collected 4522539 4522539
RE Notes Collected 111700 111700
Lands and BuildingsUniversity of Georgia 1417627 458294 1875921
Sigma Nu Bldg 100000 100000
Total Investments Realized 6551866 1008294 7560160
Income of Trusts
Interest on Bonds 1060709 2966136 4026845
Dividends on Stocks 75400 21000 96400
Tnterest on St Notes
Interest on RE Notes
Interest on Other Investments
RentsReal Estate
RentsSigma Nu
RentsUniversity of Georgia 1841358
Collections of Notes previously charged off
203153 1203153
72728 72728
7433 7433
306315 143043 449358
90000 90000
841358 595279 2436637
29217 29217
Total Income of Trusts 4686313 3725458 8411771
Gifts for Principal 56225 2110000 2166225
Total Receipts 11294404 6843752 18138156
Cash Balance July 1 1941 10289663 502428 10792091
21584067 7346180 28930247439
UNIVERSITY SYSTEM
THE UNIVERSITY OF GEORGIA ATHENS
PUBLIC TRUST FUNDS
RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1942
PAYMENTS
Student Loan Endowment
Funds Funds
Total
Investments
Bonds Purchased
Student Notes Made
1300000
2667977
Real Estate Purchased
Lands and BuildingsUniv of Georgia Laundry 850000
Sigma Nu Building 2000000
1450000
1150000
Total Investments
2750000
2667977
1150000
850000
2000000
6817977 2600000 9417977
Expense of Trusts
Salary of Trustee
Attorney Fees
Court Costs
Collection ExpenseSt Notes
St Notes Charged Off
Commission on Sale of Property
Building Repairs
Paving
Bank Service Charge
Cemetery Lot Expense
Fire Insurance
Scholarships
Fellowships
Prizes
Vol Religious Assn
195000 195000
5000 5000
2055 425 2480
26584 26584
341309 341309
57500 57500
79848 79848
7664 7664
120 120
500 500
15629 12167 27796
10000 10000
15000 15000
10000 10000
9250 9250
Total Expense of Trusts
668209 119842 788051
Endowment Income Transfers
University of Georgia Current Fund
North Georgia College Dahlonega
Georgia State College for Women Milledgeville
2306322 2306322
320000 320000
35000 35000
Total Transfers
Total Payments
2661322 2661322
7486186 5381164 12867350
Cash Balance June 30 1942 14097881 1965016 16062897
21584067 7346180 28930247440
UNIVERSITY SYSTEM
THE UNIVERSITY OF GEORGIA ATHENS
PUBLIC TRUST FUNDS
ANALYSIS OF CHANGES IN INVESTMENTS
YEAR ENDED JUNE 30 1942
Add Deduct
Balance Investments Investments Balance
711941 Made Realized 6301942
STUDENT LOAN FUNDS
Stocks and Bonds 31778820 1300000 400000 32678820
Student Notes 32772886 2667977 4522539 30918324
Real Estate Notes 970325 111700 858625
Real Estate 12300000 12300000
Land and BldgsU of Ga 43255075 850000 1417627 42687448
Other Assets
Sigma Nu Bldg 2000000 100000 1900000
Jewelry 7900 7900
Totals 121085006 6817977 6551866 121351117
ENDOWMENT FUNDS
Stocks and Bonds 60250217 1450000 550000 61150217
Real Estate 1400000 1150000 2550000
Land and BldgsU of Ga 13947160 458294 13488866
Totals 75597377 2600000 1008294 77189083
TOTAL TRUST FUNDS
Stocks and Bonds 92029037 2750000 950000 93829037
Student Notes 32772886 2667977 4522539 30918324
Real Estate Notes 970325 111700 858625
Real Estate 13700000 1150000 14850000
Land and BldgsU of Ga 57202235 850000 1875921 56176314
Other Assets
Sigma Nu Bldg 2000000 100000 1900000
Jewelry 7900 7900
Totals 196682383 9417977 7560160 198540200
441
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
ATHENS
FINANCIAL CONDITION
The current deficit of the University of Georgia Athletic Association
was 12595220 at June 30 1942 a reduction of 3691678 from the deficit
at June 30 1941 The deficit consisted of loans outstanding 10100000
accounts payable 728768 overdrafts on the general fund of the Uni
versity 1583362 and bank overdraft in the Athletic Account of 183090
There were no current assets Investments in fixed assets plans and
equipment was 55850000 at June 30 1942
FUNDS AVAILABLE FOR OPERATIONS
The Athletic Associations income in the year ended June 30 1942 was
principally from net admissions to football games amounting to 14795979
and income from other sports netting 69910 Student activity fees col
lected by the University and remitted to the Athletic Association for
students admissions amounted to 2707165 The Associations income
also included 3432813 from operation of laundry gross Other income
was from rentals concessions programs donations and miscellaneous
amounting to 1327156 In addition the Association was reimbursed by
the University this year for lighting system at Stadium in the amount of
975000 The Association also received 850000 from sale of laundry
equipment to the Public Trust Fund of the University The above income
of 24158023 with the cash balance of 59352 at July 1 1941 made the
total available funds 24217375 for the year
DISPOSITION OF OPERATING FUNDS
The amount 25983827 was expended overdrawing the account
1766452 at June 30 1942 of which 1583362 was University General
Funds as shown on Balance Sheet The expenditures for operations were
19159048 including all expense interest on current loans operating cost
of laundry and stipends for athletic scholarships as authorized by the
S E Conference There was expended 578529 for additional equipment
for the laundry The net reduction in outstanding loans was 6246250
COMPARISON OF EXPENDITURES
Year Ended June 30
EXPENSE 1942 1941 1940
Personal Services 6350806 4467821 4731916
Travel Expense 3374973 2709034 2483650
Supplies and Materials 2281092 819244 1615334
Telephone Telegraph Postage 192385 127405 149317
Heat Light Power and Water 158569 81199 64745
Printing and Publicity 134303 300662 527249
Repairs 64867 233414 168992442
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
EXPENSE Continued
Rents 114688 26450
Miscellaneous 558759 319635 723523
Scholarships 5120680 5252203 3440000
Insurance and Bonding 291114 294382 281890
Interest 512242 398026 314154
Equipment 4570 642468 169799
Total Expense Payments 19159048 15671943 14670569
OUTLAY
Equipment 578529
Equipment U of Ga Trust
Funds 850000
Lighting Stadium 975000
Total Cost Payments18887577 16646943 14670569
Year Ended June 30
1942 1941 1940
PAYMENTS BY ACTWITY
General Administration 1453252
Maintenance and Operation 715902
Baseball 61645
Basketball 131676
Football 5227241
Golf 18000
Intramural
Swimming 15964
Track 44032
Rifle Team 7000
Undistributed Sports 8505434
Laundry 2707431
Boxing
Tennis
1565090 1424923
971772 1285994
234558 125125
240265 175054
4884578 4683961
70043 33539
13320
6733 27661
169043 112786
28970
8476806 6702626
4077 44304
23978 12306
16646943 14670569
Total Cost Payments18887577
Laundry In previous year only the amount of income transferred from
Laundry operations to Athletic Association shown in Athletic report
GENERAL
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 specific443
attention is called to the 1583362 due the University of Georgia Agency
Funds
As a contingent liability of the Association there were outstanding notes
given to Clarke County April 3 1930 in the amount of 1500000 in con
nection with grading when Sanford Stadium was built This is not shown
on the Balance Sheet as the Athletic Association claims there is no liability
thereon It is carried as a memorandum until such time as it may be
adjusted with officials of Clarke County
The Treasurer of the University of Georgia is also Treasurer of the
Association The Assistant Director is bonded in the amount of 1000000
from September 1 to December 31 each year and for 100000 for the
eight months period
Regular employees numbered 13 in the year 1942 as compared with 15
in 1941 and 15 in 1940
Receipts and disbursements were properly accounted for and all ex
penditures were properly vouchered
Books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
officials and staff444
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION ATHENS
BALANCE SHEET
JUNE 30 1942
ASSETS
CURRENT ASSETS
Cash in Bank
OverdraftNational Bank of Athens 183090
DueUniv of Georgia Agency Funds Laundry Acct124618
DueUniv of Georgia Agency Funds Schol Acct1458744 1583362
Total Cash in Bank 1766452
PLANT AND EQUIPMENT
Buildings Stands etc
Sanford Stadium 36500000
Sanford Field 7000000
Woodruff Hall 7500000
Doggett Property 100000 51100000
Improvements
Memorial Hall 750000
Sanford Stadium 300000
Sanford Field 250000
Tennis Courts 600000 1900000
Small Tools 150000
Office Furniture and Fixtures 200000
Athletic Equipment 2500000 55850000
Total Assets 54083548
LIABILITIES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Supplies and Materials 597452
Awards 131316 728768
Notes Payable
National Bank of Athens 3000000
G C Woodruff 7100000 10100000
Total Current Liabilities 10g 28768
SURPLUS
Current Surplus or deficit 12595220
Surplus Invested in Plant and Equipment 55850000 43254780
Total Liabilities and Surplus 540 83548
Note Valuation based on appraisal by W O Payne and J E Broadnax
Note Notes given Clarke County 431940 amounting to 1500000 not included as
Athletic Association denies liability thereongv
445
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA PRESS ATHENS
FINANCIAL CONDITION
The University of Georgia Press ended the year with a cash deficit of
201802
FUNDS AVAILABLE FOR OPERATIONS
Income from book sales mimeographing and printing for the year
was 2952022
DISPOSITION OF OPERATING FUNDS
Expenditures were 3063066 for the year overdrawing the account
201802 at June 30 1942
COMPARISON OF EXPENDITURES
Year Ended June 30
1942 1941 1940
Personal Services1309857 1451181 1594416
Travel Expense 16588 19862 20409
Supplies Materials 1492947 2040552 1345537
Communication 50462 50295 54915
Publications 43068 84591 543580
Repairs 30349 19824 6286
Rents 30000 1100
Insurance 5457 1000 3794
Equipment 53198 330408 8220
Miscellaneous 31140 63029 2405
3063066 3935784 3579562
GENERAL
All receipts are deposited with the Comptroller of the University who
makes all payments for services and supplies and in whose office the
records are kept
The University of Georgia Press was incorporated in the year 1939
as a nonprofit sharing association
The University of Georgia Press was formerly operated as an auxiliary
enterprise of the University of Georgia in Athens under the name of446
Division of Publications In the year 1939 it was incorporated under its
present name with officers at June 30 1942 as follows
PresidentHalton Love joy
SecretaryTreasurerHarry Hodgson
AuditorJ D Bolton
DirectorRalph Stephens
Purchases are made by the corporation through issuance of its own
purchase orders rather than purchase orders issued by the State Super
visor of Purchases
BondJ D Bolton under 100000 individual bond as Auditor of Press
SHMHnMnwBMMHMflBaMHHHBHaaBHHaBBBHNMHBMBHBaHHHHMHBBHiHHBMBI447
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA COOPERATIVE ASSOCIATION ATHENS
FINANCIAL CONDITION
The Georgia Cooperative Association had a net profit for the year of
201528 which increased its surplus from 3015144 at the beginning of
the year to 3216672 at June 30 1942
STATEMENT OF CONDITION
JUNE 30 1942
ASSETS
Cash
142310
Marketable Securities roqc
Accounts Receivable qoqoo
Inventories Vchr
Deferred Charges Coi o
Fixed Assets 1053127
4671381
LIABILITIES
Accounts Payable 382888
Notes Payable J2IJto
Surplus 3216672
4671381
Formerly operated as a nonprofit sharing corporation the Georgia
Cooperative Association now operates as an auxiliary activity of the
University having surrendered its charter
Receipts from all sources are deposited regularly with the Comptroller
of the University and all payments are made by him on request of the
Store Manager and approved for payment by a member of the University
faculty acting as Supervising Director
Books are kept on accrual basis necessitating entries to convert to cash
receipts and disbursements basis of reporting for State agencies448
COMPARISON OF INCOME AND EXPENSE
Year Ended June 30
1942 1941 1940
Sales 7373128 5891013 5441377
Cost of Sales 5973000 4739254 4555399
Gross Profit on Sales 1400128 1151759 885978
Other Income 192176 209434 165528
1592304 1361193 1051506
Expenses
Personal Services 1032536 563695 564200
Other Expenses 358240 509183 324678
Total 1390776 1072878 888878
Net Income for Year 201528 288315 162628
1592304 1361193 1051506
Employees are not bonded
Increase of inventory of approximately 1300000 was noted It was
noted that in the year ended June 30 1942 the stock of the Georgia Book
Store was purchased for which notes payable were given for 1071821
these being outstanding liabilities on June 30 1942 but since the examina
tion October 1942 have been reduced to 235911
Appreciation is expressed for the cooperation and assistance of the
Manager and staffUNIVERSITY SYSTEM
GEORGIA COOPERATIVE ASSOCIATION ATHENS
PROFIT AND LOSS STATEMENT
YEAR ENDED JUNE 30 1942
449
SALES
Less Returns and Refunds
7428142
55014
7373128
COST OF GOODS SOLD
InventoryJuly 1 1941
Purchases
Less Inventory June 30 1942
Cost of Goods Sold
GROSS PROFIT ON SALES
1930235
7330497
9260732
3287732
5973000
1400128
GENERAL AND ADMINISTRATIVE EXPENSE
Personal Services
Travel Expense
Supplies
Telephone Telegraph and Postage
Heat Light Power and Water
Printing and Publicity
Repairs
Miscellaneous
Freight Express and Drayage
Depreciation
Furniture and Fixtures
Caps and Gowns
Insurance and Bonding
Interest
Total General and Administrative Expense
NET PROFIT ON SALES
1032536
13903
40299
32458
31799
36330
9640
37910
38793
66942
19157
25009
6000
1390776
9352
OTHER INCOME
DividendShaeffer Pen Co Stock
RentalsCaps and Gowns
CommissionsMachines
CocaCola
Nickelodian
Cigarettes
Cellulose Cotton Co
3250
83225
21656
51995
27041
332450
UNIVERSITY SYSTEM
GEORGIA COOPERATIVE ASSOCIATION ATHENS
PROFIT AND LOSS STATEMENT
YEAR ENDED JUNE 30 1942
OTHER INCOME Continued
CommissionsMachines
Peanuts 1 57
Air Show 4520

Total Other Income 192176

Net Profit for Year 201528

451
UNIVERSITY SYSTEM
GEORGIA COOPERATIVE ASSOCIATION ATHENS
BALANCE SHEET
JUNE 30 1942
ASSETS
CURRENT ASSETS 67417 74893
142310

880714 172413 62000
116236
3287732

3608278
FIXED ASSETS
1053127

DEFERRED CHARGES 9976

4671381
LIABILITIES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable 382888
Notes Payable
Citizens Southern National Bank 600000
Grover Malone 471821 1071821
Total Liabilities 1454709
SURPLUS
Balance July 1 1941 3015144
Net Profit for Year 201528
Balance June 30 1942 3216672
Total Liabilities and Surplus 4671381452
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA SCHOOL OF AVIATION ATHENS
FINANCIAL CONDITION
The University of Georgia School of Aviation ended the year with a
deficit of 1578480
The School of Aviation began operations October 1 1940 The first nine
months to June 30 1941 it had an operating profit of 989090 while
for the year ended June 30 1942 its net operating loss was 2567570
reflecting the resulting deficit of 1578480 at June 30 1942 as shown
above
The assets consist of accounts receivable inventories of planes and
supplies and machinery and fixtures which amounted to 6080055 with
only 22220 cash on hand
In order to operate and pay bills promptly the Corporation deposited
its receipts with the Comptroller of the University and drew upon the
University for their expenditures The overdraft thus created and due
the University was 6240482 at June 30 1942 and specific attention is
called to this intermingling of funds Other liabilities were accounts pay
able of 132834 and deposits due students of 198380 A contingent
reserve for crash liability was set up at 1109059
GENERAL
The School of Aviation was incorporated in October 1940 as a nonprofit
sharing association Its primary purpose is to cooperate with the Civil
Aeronautics Authority in flight instruction of students Most of the
income is reimbursed by the C A A for cost of instruction upon the
completion of certain stages in the training of students
In December 1940 an agreement was made with the Board of Commis
sioners of Clarke County Georgia in which said Board leased the Athens
Municipal Airport Epps Field to the Corporation for the period of five
years for and in consideration of the payment to the Board of 50 of
the net income 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 Corporations 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
Depreciation of planes is figured for small planes 100 for each hour
of flight for large planes 500 for each hour of flight We considered453
the inventory valuation of planes a bit low but inventory of repair parts
perhaps too high
Bookkeeping records appear adequate
The Treasurer of the School is also Treasurer of the University and
is under bond to the University
There were 23 employees at June 30 1942 as compared with 17 at
June 30 1941
In the first year of the Schools operation ended September 30 1941
it was reported students had finished nights as follows
Number of Students
Course Finished Partial
Primary 108 10
Secondary 50 1
Cross Country 12
Instructor Refresher 11
170 22
Appreciation is expressed for the cooperation and assistance of the
officials and the Comptroller of the University454
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA SCHOOL OF AVIATION ATHENS
BALANCE SHEET
JUNE 30 1942
ASSETS
CURRENT ASSETS
Cash on hand
Petty Cash
Cash not deposited
Accounts Receivable
Civilian Pilot Training Program
Others
Less Reserve for Bad Debts
Inventories
Planes 15 Units
Repair Parts
Gasoline Oils Grease
Prepaid Insurance
2000
20220
2043770
478744
1752761
1194107
75292
Total Current Assets
22220
2522514
40000
3022160
2562
5529456
FIXED ASSETS
Machinery Tools Shop Equipment
Office Furniture and Fixtures
Station Wagon
Total Fixed Assets
Total Assets
315422
195872
61525
572819
6102275
LIABILITIES RESERVES SURPLUS
CURRENT LIABILITIES
Overdraft University of Georgia 6240482
Accounts Payable 132834
Student Deposits 198380
Total Liabilities
65716
RESERVES
For Crash Fund
1109059

UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA SCHOOL OF AVIATION ATHENS
BALANCE SHEET
JUNE 30 1942
455
SURPLUS
Balance July 1 1941
LossYear ended June 30 1942
Net Deficit
989090
2567570
Total Liabilities Reserves Surplus
1578480
6102275
457
UNIVERSITY SYSTEM
GEORGIA SCHOOL OF TECHNOLOGY
ATLANTA458
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 38090211 40714248
Revenues Retained
Grants from U S Government 2660379 9345112
Donations 2102130 1033158
Earnings Educational Services
Student Fees 52498156 55337572
Dormitories 4689562 5209776
Dining Hall 10344536 10907310
Other 1079439 858864
Total income receipts 111464413 123406040
NONINCOME
Public Trust Funds
Income from Investment 5506629 6402422
Gifts for Principal 906000 644000
Investments 1599758 2565844
Transfers to College Income 4335431 2078915
Private Trust Accounts 40100676 70273046
CASH BALANCES JULY 1st
Budget Funds 5225058 7295438
Public Trust Funds 2347257 2453334
Private Trust Funds 1450367 1167365
164264727 212128574
SitaJI I
459
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
PAYMENTS 1941 1942
EXPENSE
Personal Services 74791501 83023061
Travel 1131078 928800
Supplies Materials 19860960 26743241
Communication 705572 740479
Heat Light Power Water 1777854 1875526
Publications 397389 458591
Repairs 684975 290607
Rents 264450 1000
Insurance 1957560 1494574
Indemnities 2250
Equipment 4156860 3551669
Miscellaneous 697341 878514
Total expense payments 106427790 119986062
OUTLAYS
Lands Improvements 2966243 4964204
NONCOST
Public Trust Funds
Investments 3570879 2522193
Private Trust Accounts 40383678 56170200
CASH BALANCES JUNE 30th
Budget Funds 7295438 5751212
Public Trust Funds 2453334 7464492
Private Trust Funds 1167365 15270211
164264727 212128574460
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 3000000
Revenues Retained
Earnings Educational Services 16485618 15746108
Total income receipts 19485618 15746108
NONINCOME
Private Trust Accounts 4478697 5396316
Loans 2500000
CASH BALANCES JULY 1st
Budget Funds 37883 512529
Private Trust Funds 94652
24002198 24249605
PAYMENTS
EXPENSE
Personal Services 7381949 7537480
Travel 1666822 1647911
Supplies Materials 1978916 1895251
Communication 175668 169271
Heat Light Power Water 165580 193575
Publications 322091 353118
Repairs 17650 58898
Rents 23618
Insurance 103460 91645
Interest 333601 27680
Equipment 486181 492098
Miscellaneous 1372204 734831
Total expense payments 14004122 13225376
OUTLAYS
Lands Improvements 3456850 2121333
NONCOST
Loans 1550000 3000000
Private Trust Account 4384045 4273640
CASH BALANCES JUNE 30th
Budget Funds 512529 411928
Private Trust Funds 94652 1217328
24002198 24249605461
UNIVERSITY SYSTEM
GEORGIA SCHOOL OF TECHNOLOGY ATLANTA
FINANCIAL CONDITIONOPERATING GENERAL FUND
The Georgia School of Technology ended the year in a good financial
condition with a surplus of 1746946 after making provision for ac
counts payable of 2125037 and a reserve of 83868 to complete chem
istry annex and 1795361 for Defense Training
FINANCIAL CONDITIONPUBLIC TRUST FUNDS
The endowment funds the income of which accrue to the General Fund
except two which add their earnings to the principal of the funds now
have assets of 61118906 of which 56292961 is the corpus or principal
of the funds and 4825945 is income available for the General Fund of
Georgia Tech Trust Fund Balance Sheet is shown
PRIVATE TRUST OR AGENCY ACCOUNTS
These funds are students deposits and other private accounts amounting
to 15270211 which the School holds as custodian accounts only and are
not considered assets of the School
FUNDS AVAILABLE FOR OPERATIONS
The total income of 123714809 for this school for the year was re
ceived from the following sources allotment by the Regents for the year
was 21312843 the State Department of Education transferred to the
school 15198520 for Federal Defense Training 1056402 Federal Voca
tional Education participation and 1376337 State Vocational Education
participation The Federal grants amounted to 5302698 from U S
through U S Office of Education for Defense Training 2891809 from
TVA for Research 780125 from Civil Aeronautics Authority for civil
ian pilot training and 370480 from U S Ordinance Department for
gage laboratory
FUNDS AVAILABLE FOR OPERATIONS
The student fees collected totalled 55337572 Dining Hall receipts were
10907310 Dormitory rents amounted to 5209776 Endowment Income
transferred from Trust Fund was 2078915 Gifts received totalled
1033158 and earnings from miscellaneous sources amounted to 858864
Thus the above detailed income of 123714809 together with cash balance
on hand at July 1 1941 of 7295438 made available 131010247 for
operating cost for the year as approved on budget462
DISPOSITION OF OPERATING FUNDS
From the 131010247 available 308769 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the opera
tions of that office
The total expenditures for operations of the Georgia School of Tech
nology were
1 Education and General
Administration 8870517
Plant Operation 11650346
Library 2536831
Instruction including Evening School
App Aci 51416174
Engineering Exp Station Research 6841395
Ind Education Extension 3430113 84745376
2 Auxiliary Activities
Dining Hall 12140267
Dormitories 2313591
Hospital 2277548 16731406
3 National Defense
No VEND 13536570
No 2 3 ESMDT 3754369
No 4 CAA 622331
No 5 Science Eng Research 111539 18024809
4 Other
Scholarships 484471
5 Capital Outlay
Building and Equipment 4964204
Total 124950266
This leaves a cash balance on hand at June 30 1942 of 5751212 thus
fully accounting for all funds463
COMPARISON OF OPERATING EXPENDITURES
Year Ended June 30
ACTIVITY 1942 1941 1940
Administration 8870517 6879301 6790533
Plant 11650346 13174326 11187793
Library 2536831 2163064 1925403
Instruction 51416174 54194033 46963649
Research 6841395 5560883 5376958
Extension 3430113 3162148 3077700
Dining Hall 12140267 11280107 10593562
Dormitories 2313591 1883562 1058427
Hospital 2277548 2114527 1842979
National Defense 18024809 5655589
Scholarships 484471 360250
SubTotal 119986062 106427790 88817004
Lands Improvements 4964204 2966243 3243965
Total 124950266 109394033 92060969
OBJECT
Personal Services 83023061 74791501 63949304
Travel 928800 1131078 973966
Supplies Materials 26743241 19860960 16908796
Communication 740479 705572 619042
Heat Light Water 1875526 1777854 1458350
Publications 458591 397389 678642
Repairs 290607 684975 705408
Rents 1000 264450 134500
Insurance 1494574 1957560 512984
Indemnities 2250
Equipment 3551669 4156860 2199628
Miscellaneous 878514 697341 612984
SubTotal 119986062 106427790 88817004
Lands Improvements 4964204 2966243 3243965
124950266 109394033 92060969
It is to be noted in making a comparison of expenditures that the
Vocational National Defense Activities have been greatly expanded the
expenditures being 18024809 in the 1942 year under review 5655589
in the 1941 year and nothing in the 1940 years
464
PUBLIC TRUST FUNDS
The Trust Funds earned 6402422 the largest item of which was
3995241 from the rentals of the WGST Radio Station the property of
the Clark HowellAtlanta Constitution WGST Fund Rents from dormi
tories deducted from the General Fund produced 1459467 while outside
rents and interest amounted to 862714 Georgia Tech this year added
85000 to the Brown Memorial Hall Sinking Fund
Gifts in the year were 500000 from Mrs Joseph R Lamar for a re
search professorship in cottonseed products in memory of Philip R Lamar
and 144000 was two gifts for the Scholarship Loan Funds
In purchasing bonds for the Guggenheim Fund and for the Lamar Fund
the cash that was available in these funds for investment was insufficient
to make the purchases thus overdrawing the accounts by 1316735 and
300000 respectively however the Lamar Fund received a donation in
July 1942 which covered the 300000 The Guggenheim Fund will have
to await the receipt of over two years amortization of assets owned by it
before the overdraft will be covered
Several years ago the Trust Funds invested funds in construction of two
dormitories and a research building with the aid of P W A Funds The
amount invested by these funds is being liquidated under an amortization
or installment purchase plan schedule provides annual payment by the
General Fund of 1418305
All receipts and disbursements were properly accounted for Investments
purchased bonds were set up at par the premium being applied to income
GENERAL
The internal control of receipts appears adequate Lacking was the
analysis of tuition and fees income Under the present system all tuition
and fees go into one column in daily cash and in general cash book If the
items are not analyzed as to kinds of fees before the slips original records
are taken out after the term and put in alphabetical order to balance and
reconcile with registration it is impossible to properly analyze tuition and
fees Vocational funds for Evening School were improperly included in
tuition fees income
The Treasurer has been taking the cash discount on purchases wherever
possible resulting in a savings
The enrollment for regular terms was
19411942 2604 average
19401941 2675 average
19391940 2496 average
The Staff and employees numbered 294 in 1942 as compared with 287
in 1941 and 280 in 1940T3tft
465
The Treasurer was bonded in the amount of 5000000 the bookkeeper
500000
Receipts and disbursements were properly accounted for and all ex
penditures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the offi
cials and staff during this examination and throughout the year
a466
UNIVERSITY SYSTEM
GEORGIA SCHOOL OF TECHNOLOGY
ANALYSIS OF RECEIPTS
YEAR ENDED JUNE 30 1942
REGENTS APPORTIONMENT
Maintenance Regular 16400000
Maintenance Engineering Station 3600000
Special for WGST Travel Expense 1255124
Special for Equipment 57719
TRANSFER TO SUPERVISOR OF PURCHASES
STATE DEPARTMENT OF EDUCATION
Supervision VE NYA Defense 1262971
National Defense VE Classes No 1 13935549
Teacher Training Trades and Ind 2158039
Evening School of Applied Science 201500
Fire Fighting Classes Fire College 73200
GRANTSUNITED STATES
Office of Education Public No 812 76th Congress
Title I known as Defense accounts Nos 2 and 3 also
called ESMDT Engineering Science Management De
fense Training 5302698
Civil Aeronautics Authority Civilian Pilot Training
No 4 780125
Ordnance Dept U S Army Gage Laboratory 370480
Tennessee Valley Authority
Research 2915989
Refund to TV A 24180
GIFTS
City of Atlanta by Council for Maintenance 500000
General Education Board for Course in Ind Design 300000
Louis Wellhouse Mem Fund for Engineering Exp Sta
Research 7432
Industrial Development Council for Engineering Exp
Station 225626
Other 100
ENDOWMENT INCOME
ForresterMcRaeRankin Endowment 5593
Julius Brown Endowment 9 37302
Daniel Guggenheim Endowment 705549
Josephine L Cloudman Endowment 235431
E O Batson Scholarship Fund Contra 119471
E O Batson Income Gen Fund 25569
Philip Lamar Research Fund 50000
Brown Memorial Hall Sinking Fund 39952
Brown Memorial Hall Sinking Fund Refund to Fund 39952
Scholarship Loan Fund 22373
Scholarship Loan Fund Refund to Fund 22373
21312843
308769
17631259
9345112
1033158
2078915fa
UNIVERSITY SYSTEM
GEORGIA SCHOOL OF TECHNOLOGY
ANALYSIS OF RECEIPTS
YEAR ENDED JUNE 30 1942
EARNINGSEDUCATIONAL SERVICES
Sales
Resident President contra
Rents
College Inn part earnings contra 22 student scholar
ships
STUDENTS FEES
Summer School 1941
Evening School of Applied Science 201500 from State
Voc for ESAS taken out
Hospital from Student Activity Fees
Library from Student Activity Fees
Tuition and Fees all tuition
Laboratory and other miscellaneous
fees fall spring and part 1942 S S
Total 50463012
Refunds 1357699
94351
120000
424513
220000
3218575
2000717
486725
518900
49105313
145000
Tuition Fees
High School Honor contra scholarships
Notes for Tuition and Fees Accepted in excess of col
lected carried to next period 137658
DORMITORIES
Knowles Dormitory Rents 443310
Refunds 27710

415600
Harris Memorial Dormitory Rents 1413000
Refunds 107440
Josephine Cloudman Dormitory Rents
Refunds
1305560
1125950
20677
To Josephine L Cloudman Fund 235431
869842
Julius Brown Memorial Dormitory Rents 948450
Refunds 20985
To J Brown Endowment Fund 425000
To Brown Memorial Hall Sinking Fund 85000
467
858864
55337572
417465i
468
UNIVERSITY SYSTEM
GEORGIA SCHOOL OF TECHNOLOGY
ANALYSIS OF RECEIPTS
YEAR ENDED JUNE 30 1942
DORMITORIES Continued
Geo W Harrison Dormitory Rents
Clark Howell Dormitory Rents
Refunds 14775 and 7800
To ForresterMcRaeRankin Fund
To Daniel Guggenheim Endowment
To E O Batson Scholarship Fund
To Brown Memorial Hall Sinking Fund
To Scholarship Loan Fund
1738170
1675650
22575
5593
705549
25569
39952
22373
2592209
Apartments in Dormitories faculty rents
contra Salaries
168000
Advance Rents
45000
Rents Unearned to Student Deposits
Techwood Dormitory property of U S leased by Tech
net income for year 19401941
Total
DINING HALL AND
Meal Books Sales
Cash Sales
Refunds
M L BRITTAIN
706050
102150
9191500
1747195
31385
5209776
10907310 i470
M
UNIVERSITY SYSTEM
GEORGIA SCHOOL OF TECHNOLOGY
PUBLIC TRUST FUNDS
SUMMARY OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1942
Forrester Julius Daniel
McRae Brown Guggen
RECEIPTS Total WGST Rankin Endow heim Fd
INCOME For Tech Gen Fund
Interest on Investments 265518 833 105077
Premium on bonds 43630 89 11268
Rents WGST 3995241 3995241
Rents Properties 618171 592851
Rents Brown Dorm 425000 425000
Rents Cloudman Dorm 235431
Rents Howell Harrison 736711 5593 705549
INCOME For Fund Increment
Interest on Investments 9282
Premium on Bonds 995
Rents Howell Harrison 62325
Interest on Stu Notes 53618
Rents Brown D to B S F 85000
Treas 1928 Window Fund 39250
Total Income 6402422 3995241 6337 1017851 799368
GIFTS
For Principal of Funds 644000
INVESTMENTS
Dorms H H Amort 619269 4336 546805
Trans Sta Geramics 559877 3073
Students Notes 1386698
2565844 7409 546805
CASH BALANCE
July 1 1941 2453334 529986 39586 1333740
Total 12065600 4525227 53332 1017851 12438
PAYMENTS
TRANSFERS TO
General Fund 2141240 5593 987302 705549
General Fund From 62325
INVESTMENTS
Bonds at Par 2100000 4200 529800
Students Notes 422193
CASH BALANCE June 30 1942
Income Cash for Ga Tech 4825945 4525227 744 80549 93819
Corpus Cash 2638547 42796 1816735
Total 12065600 4525227 53332 1017851 12433UNIVERSITY SYSTEM
GEORGIA SCHOOL OF TECHNOLOGY
PUBLIC TRUST FUNDS
SUMMARY OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1942
471

Josephine Arch
Cloudman EO Alumni
Fund Batson Prize
104000 28808 1800
408
25320
235431
25569
Brown Philip
Mem Hall Lamar
Sink Fd Fund
25000
31875
School
Loan
Fund
Window
5950 638 39952 85000 3332 357 22373 53618 39250
364751 53969 1800 130264 6875 78966 39250
19816 30972 556804 500000 144000
750000 17340 1386698
19816 587776 1404038
43845 731952 1652455 39250
364751 117630 1800 1449992 1243125 3279459
235431 145040
39952 50000 22373
39952 22373
19200
30000 1500000
16800
422193
129320 1361
47971
1800 6875
1419992 300000 2840466
364751 117630 1800 1449992 1243125 3279459472

UNIVERSITY SYSTEM
GEORGIA SCHOOL OF TECHNOLOGY
PUBLIC TRUST FUNDS
BALANCE SHEETCONSOLIDATED
JUNE 30 1942
ASSETS
BONDS AT PAR
State of Georgia 4 NonNeg
State of Louisiana Hwy
STOCKS AT PAR
Georgia Power Co 6 Preferred
West Point Mfg Co 250 Shares
Limestone Mills 40 Shares
NOTES FACE VALUE
Students for Loans
FRANCHISE AND PROPERTY
WGST Acquisition Value
REAL ESTATE Est Value
Lands in Texas
Atlanta Real Estate
DORMITORIES AND BUILDINGS EQUITY
Howell Harrison Dorms Research B
Brown Memorial Dormitory
Cloudman Memorial Dormitory
Swimming Pool
Transformer SubStation
CASH
Corpus Cash awaiting investment
Income Cash
Total Assets
For Transfer to General Fund
4900000 500000 5400000
30000 500000 200000 730000
7870000 2425500 4172564 491558 10295500
17136366 8500000 4708626 2000000 219800 32564792
2638547 4825945 7464492
61118906
LIABILITIES
Funds
Income
Corpus
Clark HowellAtlanta Constitution
WGST Radio Fund
ForresterMcRaeRankin Endowment
Julius Brown Endowment
Daniel Guggenheim Endowment
Architects Alumni Prize
E O Batson Scholarship
Philip H Lamar Research
Josephine L Cloudman Fund
Brown Memorial Hall Sinking
Scholarship Loan Funds
Total
4525227 491558 5016785
744 191003 191747
80549 18545500 18626049
93819 16811195 16905014
1800 30000 31800
1361 1103410 1104771
6875 1200000 1193125
129320 5658626 5787946
2664353 2664353
9597316 9597316
4825945 56292961 61118906
Not to be diminishedHEf
473
UNIVERSITY SYSTEM
GEORGIA SCHOOL OF TECHNOLOGY
COMPARATIVE BALANCE SHEETS
ASSETS
GENERAL FUND
Cash on hand and in banks
Accounts Receivable
At June 30
1942 1941
5751212 7295438
1255229
5751212
8550667
PRIVATE TRUST OR AGENCY FUND
Cash on hand and in banks
15270211 1167365
LIABILITIES
GENERAL FUND
Accounts Payable Encumbrances
Defense Funds Balances
Chemistry Annex Reserve
Surplus for Operations
PRIVATE TRUST OR AGENCY FUNDS
Student Deposits
Athletic Scholarship Fund
Student Activities
Uniforms
2125037
1795361
83868
1746946
11636099
1155408
1821850
656854
484865
186930
3978826
3900046
5751212 8550667
1078716
42271
725
47103
15270211 1167365
Requirements for annual installment purchases of dormitories from trust funds not
included 1418305
Plant assets and consumable supplies inventories food dining hall not includedTTte
474
UNIVERSITY SYSTEM
GEORGIA SCHOOL OF TECHNOLOGY ATHLETIC ASSOCIATION
FINANCIAL CONDITION
The Georgia Tech Athletic Associations liabilities consisting of bank
loans of 2000000 and accounts payable of 232123 at June 30 1942
exceeded the cash and receivables of 455148 and resulted in a current
deficit of 1776975 The Association has authority to make temporary
loans
FUNDS AVAILABLE FOR OPERATIONS
Football admissions produced 15465195 and other sports 280913 of
the 15746108 receipts for the year
DISPOSITION OF OPERATING FUNDS
From the 15746108 receipts plus the cash balance of 512529 at the
beginning of the year the Association expended 13225376 for operations
invested 2121333 in plant and reduced bank loans 500000 leaving cash
balance of 411928 at the end of the year
COMPARISON OF INCOME AND EXPENSE
AND SURPLUS DEFICIT AT JUNE 30
194219411940
Profit for Year 2250610 3234273 3869814
Deficit beginning of Year 1944251 4436273 6036566
Surplus Credits 40749 3000000 2155
Surplus Debits 2750 285401 600
Deduct
Invested in Plant 2121333 3456850 2271076
Deficit End of Year 1776975 1944251 4436273
The Association has been selfsupporting and incomeproducing and has
returned its profits to lands buildings equipment and permanent improve
ments for the benefit of the Athletic Program at Georgia Tech
ATHLETIC SCHOLARSHIP FUND
The stipends for Athletic Scholarships and financial records relating
thereto as authorized and permitted by rules and regulations of the South
eastern Conference are handled by the Association through the Treasurer
of the School of Technology as custodian475
This fund having earnings in the year consisting of student athletic
fees concessions and program sales advertising and various gifts totalled
5396316 This income with the beginning cash balance of 94652
made 5490968 available for the year 4273640 was paid out on Athletic
Scholarships leaving cash balance at June 30 1942 of 1217328 for
future Scholarships
GENERAL
The Business Manager and the Treasurer are bonded in the amount of
1000000 each and the Assistant Business Manager and the bookkeeper
in the amount of 500000 each
The regular staff consists of 20 persons as compared with 19 in 1941
and 20 in 1940
Receipts and disbursements were properly accounted for and the books
and records including minutes were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
officials and staff476
UNIVERSITY SYSTEM
GEORGIA TECH ATHLETIC ASSOCIATION ATLANTA
ANALYSIS OF INCOME RECEIPTS
YEAR ENDED JUNE 30 1942
CURRENT FUND
FOOTBALL
Ticket Sales 21154714
Guarantees Received 3845280
Guarantees Paid 9534799 15465195
BASEBALL
Ticket Sales
Guarantees Received
Guarantees Paid 30000 22612
BASKETBALL
Ticket Sales
Guarantees Received
Guarantees Paid 45000 106690
TRACK
Ticket Sales
Guarantees Received
3388 4000
30000
91690 60000
45000
6791 15000
15000
Guarantees Paid 15000 6791
FENCING
Guarantees Paid 1000
GOLF
Guarantees Received 6500
Guarantees Paid 2500 4000
SWIMMING
Guarantees Received 10500
Guarantees Paid 13000
Memberships 157545 155045
TENNIS
Guarantees Received 7500
Guarantees Paid 13500 6000
Total Ticket Sales 15708109
OTHER RECEIPTS
Tax Refund Previous Year 407 49
California Ticket SalesPrevious Year 2750
15746108
ATHLETIC SCHOLARSHIP FUND
Student Activity Fees from Georgia Tech yi 22700
Concessions Sales less purchasesjf 1009969
Programs Sales less purchases 533647
Radio Broadcasting Contract Atlantic Co 575000
Stadium Advertising Contract CocaCola Co 100000
Donations 1450000 3673616
5396316UNIVERSITY SYSTEM
GEORGIA TECH ATHLETIC ASSOCIATION ATLANTA
STATEMENT OF CONDITION
JUNE 30 1942
ASSETS
CURRENT FUND
Cash in Office
Cash on deposit Fulton National Bank
Accounts Receivable
Returned checks for deposit
50000
359528
43220
2400
477
455148
ATHLETIC SCHOLARSHIP FUND
Cash in Athletic Association 20000
Cash in Georgia School of Technology 1155408
Cash in First National Bank Concessions Account 41920
1217328
PLANT FUND
Land Buildings Improvements
86874224
LIABILITIES
CURRENT FUND
Loans Fulton National Bank
Accounts Payable
Total
Deficit Accounted for
Profit year ended 63042
Deficit 63041
Surplus credits
Surplus charges
2250610
1944251
40749
2750
Deduct Current Fund invested in Plant 2121333
Deficit June 30 1942
2000000
232123
2232123
1776975
455148
ATHLETIC SCHOLARSHIP FUND
Surplus
1217328
PLANT FUND
85032891
2121333
Writeoffs Athletic Assn prior year 280000
Investment beginning of year
Additions in year
86874224i
479
UNIVERSITY SYSTEM
EVENING SCHOOL AND JUNIOR COLLEGE
ATLANTA480
UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE ATLANTA
RECEIPTS 1941 1942
INCOME PROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 626007 1984769
Revenues Retained
Earnings Educational Services 9252236 8120218
Total income receipts 9878243 10104987
CASH BALANCES JULY 1st
Budget Funds 2036010 1899640
11914253 12004627
PAYMENTS
EXPENSE
Personal Services 7343526 7821674
Travel 64197 42730
Supplies Materials 870993 644271
Communication 261094 257624
Heat Light Power Water 309189 295577
Publications 198683 321327
Repairs 183911 56680
Rents 73137 24138
Insurance 73398 29443
Equipment 547704 474467
Miscellaneous 88781 126257
Total expense payments 10014613 10094188
OUTLAYS
Lands Improvements 50000
CASH BALANCES JUNE 30th
Budget Funds 1899640 1860439
11914253 12004627481
UNIVERSITY SYSTEM
EVENING SCHOOL AND JUNIOR COLLEGE
FINANCIAL CONDITION
The University System Center Evening School and Junior College at 162
Luckie Street Atlanta ended the year in an excellent condition having
surplus of 2483561
FUNDS AVAILABLE FOR OPERATIONS
Allotment to this unit by the Regents for the year was 2004028 Stu
dents tuition collections amounted to 7857169 and earnings from various
fees rents sales and bookstore net produced 263049 These items of
income totaled 10124246 which with the beginning cash balance of
1899640 made 12023886 available for operations for the year as ap
proved on budget
DISPOSITION OF OPERATING FUNDS
From the 12023886 available funds 19259 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office 10094188 was expended by the College for operations and
50000 was the installment paid on the purchase price of property acquired
for 550000 leaving cash balance at June 30 1942 of 1860439 In con
nection with acquisition of Durham Park Lodge the remaining indebted
ness to be paid over a period of years is 500000
COMPARISON OF OPERATING EXPENDITURES
Year Ended June 30
ACTIVITY 1942 1941 1940
Administration 2801878 2338347 2331630
Plant 1171598 1999258 932001
Library 361393 305268 248516
Instruction 5640146 5205094 4756734
Student Promotion 103173 100646 160331
Book Store 66000 66000 63000
10144188 10014613 8492212
OBJECT
Personal Services 7821674 7343526 6510290
Travel 42730 64197 78184
Supplies Materials 644271 870993 469126J
482
Communication 257624 261094 184056
Light Water Gas 295577 309189 264437
Publications 321327 198683 206478
Repairs 56680 183911 52310
Rents 24138 73137
Insurance 29443 73398 56048
Equipment 474467 547704
Miscellaneous 126257 88781 240516
Subtotal 10094188 10014613 8061445
Lands Improvements 50000 75000
Equipment 355767
10144188 10014613 8492212
GENERAL
Enrollment for regular terms was
19411942 1218 Average
19401941 1388
19391940 1307
The regular staff numbered 41 in 1942 as compared with 40 in 1941 and
45 in 1940
The Director was bonded in the amount of 250000 and the bookkeeper
100000
Receipts and disbursements were properly accounted for and all expendi
tures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the offi
cials and staff483
UNIVERSITY SYSTEM
EVENING SCHOOL AND JUNIOR COLLEGE
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
CASH ASSETS
Cash in Banks 1860439
ACCOUNTS RECEIVABLE
Credit Union Cash Collections 1168668
Student Accounts217935
Less Reserve 70 162554 65381 1234049
INVENTORIES
Book Store Books for Sale 759924
Rifle Range Ammunition for sale 7132 767056
3861544
LIABILITIES
CASH LIABILITIES
Accounts Payable
Division of General Extension
Check issued 63042 and not delivered 430927
Reserve
Unearned Summer School Tuit Approx 180000
For Inventories 767056 947056
SURPLUS FOR OPERATION 2483561
3861544lfext
485
UNIVERSITY SYSTEM
DIVISION OF GENERAL EXTENSION
ATLANTA

486
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATLANTA
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 284041 7877
Revenues Retained
Earnings Educational Services 6543186 6366213
Total income receipts 6827227 6358336
CASH BALANCES JULY 1st
Budget Funds 3187774 2662295
10015001 9020631
PAYMENTS
EXPENSE
Personal Services 5061771 5089241
Travel 1014288 939090
Supplies Materials 100976 97199
Communication 363845 387786
Heat Light Power Water 68193 87521
Publications 137155 187204
Repairs 15677 28714
Rents 4456 7500
Insurance 67159 48725
Equipment 483663 462498
Miscellaneous 35523 41575
Total expense payments 7352706 7377053
CASH BALANCES JUNE 30th
Budget Funds 2662295 1643578
10015001 9020631
487
UNIVERSITY SYSTEM
DIVISION OF GENERAL EXTENSION
FINANCIAL CONDITION
The Division of General Extension of the University System located at
223 Walton Street Atlanta ended the year in an excellent condition having
a surplus of 1142180 after setting aside a 1000000 reserve for un
earned income on uncompleted courses This Divisions function is adult
education through extension classes correspondence courses and audio
visual aid program
FUNDS AVAILABLE FOR OPERATION
No allotment of funds to this unit was made by the Regents it being
supported by earnings which for the year was 2580035 from correspond
ence tuition 2683583 extension tuition 756874 visual aid fees and
rentals 86021 laboratory and other fees 240000 rental of offices from
Southern School of Pharmacy and 19700 bookstore net income making
the total income 6366213 which added to the begining cash balance of
2662295 gave the Division 9028508 for operations for the year
DISPOSITION OF OPERATING FUNDS
From the 9028508 available funds 7877 was transferred to the Super
visor of Purchases as the pro rata share of the cost of the operations of
that office and 7377053 was expended by the Division for operating cost
leaving cash balance at June 30 1942 of 1643578
COMPARISON OF OPERATING EXPENDITURES
Year Ended June 30
ACTIVITY 1942 1941 1940
Administration 2703619 2679317 3022015
Plant 244127 209010 251284
Instruction
Extension 2524857 2546852 2835255
Correspondence 928982 1009694 1022162
Visual Aid 975468 907833 746590
Total 7377053 7352706 7877306
OBJECT
Personal Services 5089241 5061771 5113686
Travel 939090 1014288 1249634488
Supplies Materials 97199 100976 385290
Communication 387786 363845 416473
Heat Light Power Water 87521 68193 138734
Publications 187204 137155 201455
Repairs 28714 15677 17808
Rents 7500 4456
Insurance 48725 67159 39455
Equipment 462498 483663 316897
Miscellaneous 41575 35523 2126
Total 7377053 7352706 7877306
GENERAL
The regular staff numbered 22 in 1942 as compared with 20 in 1941 and
23 in 1940
The Director was bonded in the amount of 1000000 and the bookkeeper
200000
Receipts and disbursements were properly accounted for and all expen
ditures were within the limits of approved budgets and of State law
Books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the offi
cials and the staff
489
CASH ASSETS
Cash Balance
UNIVERSITY SYSTEM
DIVISION OF GENERAL EXTENSION
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
Accounts Receivable
Evening School and Junior College
Check issued 63042 not delivered
Students Accounts
Book Store Inventory
430927
67675
1643578
498602
84678
2226858
LIABILITIES
RESERVE FOR INVENTORY
84678
RESERVE FOR UNEARNED CREDITS
Courses not complete Officials estimate
SURPLUS FOR OPERATIONS
1000000
1142180
2226858i7mfi
491
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE
AUGUSTA492
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AUGUSTA
RECEIPTS 1941 1942
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
12576704 21099320
2268384 4525546 1981501 5277093
19370634 28357914
34368 72750 246405 1053530 33840 41174 293590
3053321 29081 3800 4297261 26199 41275
22810359 34144783
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments 16543886
OUTLAYS
Personal Services
Equipment
Lands Buildings
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds 42L2
Public Trust Funds
Private Trust Funds
13449500 14760228
181047 174486
780480 1312684
154237 159089
234776 244814
144649 117153
248737 217085
6600 2300
189502 73898
54768 13950
1099590 1323457
16543886 18399144
361836
1582808 3748923
5428567
110000 101500
208930 330865
4297261 4716705
26199 1053243
41275 4000
22810359 34144783
493
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE
AUGUSTA
FINANCIAL CONDITIONOPERATING FUNDS
The University of Georgia School of Medicine at Augusta ended the year
in a good financial condition having a surplus of 349234 for maintenance
The cash balance at June 30 1942 for all operations was 4720705 and
consisted of restricted funds for research made available by various gifts
and 546752 for Library Moore Carter Fund leaving cash for mainte
nance 2854435 against which there were accounts payable of 2286201
and reserve of 215000 for unearned credits and 4000 for students de
posits leaving the surplus of 349234 Notes receivable of 831050
represent the cost of microscopes sold to students collectible over a period
of four years and is considered as a deferred surplus
FINANCIAL CONDITIONTRUST FUNDS
Trust Funds included cash 1053243 students notes 455420 and
bonds 500000 totaling 2008683 for the benefit of the student loan or
scholarship funds The fund increased in the year from 921283 to 20
08663 by interest earned of 33840 and from gifts for principal of funds
The Class of 1941 gave 27075 the Class of 1942 gave 24955 and the
Deans fund gave 1500 A gift of 1000000 was received from W K
Kellogg for loans to students for scholarships Attention is called to those
in charge that if any part of the fund is used for direct gifts to students
without specifying repayment the fund principal will diminish whereas if
it is used for loans on notes the fund principal will be intact and will
increase by interest earned
FUNDS AVAILABLE FOR OPERATIONS
The allotment to this school by the Regents for the year amounted to
21151509 of which 11926446 was for maintenance and 9225063 was
for capital additions to the plant In addition there was received from gifts
662278 from the General Education Board 500000 from the City of
Augusta and 819223 from various donors designated for research Earn
ings from student fees amounted to 5084190 and other sales rent and
Miscellaneous income was 192903 These items of income totaled 284
10103 which with the beginning cash balance of 4297261 made 327
07364 available for operations and outlay for the year as approved on the
budget
494
DISPOSITION OF AVAILABLE FUNDS
From the 2707364 available funds 52189 was transferred to the Su
pervisor of Purchases as the pro rata share of the cost of the operations of
that office 18399144 was expended for regular maintenance and re
search and 9539326 was expended on the expansion program which pro
vided new buildings and equipment for the school leaving a cash balance
at June 30 1942 of 4716705 to cover the outstanding accounts and
reserves as shown on Balance Sheet and the 349234 surplus
COMPARISON OF EXPENDITURES
Year Ended June 30
BY ACTIVITY 1942 1941 1940
Administration 1103719 1060746 1009858
Plant 9389664 1183621 1606864
Library 423253 344156 349855
Instruction 12460875 11689701 12082760
Organized Research 83704 134701 67202
Special Research 2136132 1580603 778771
Extension 1 9279 56810
Special Allotment 650135 1041760
AuxiliaryUniversity Host 1408333 1000000 1116490
Pelvimeter 170281
Student Health and Activities 103095 91406 170008
27938470 18126694 17238618
BY OBJECT
Personal Services 14760228 13449500 13616214
Travel 174486 181047 144573
Supplies 1312684 780480 643572
Communication 159089 154237 128697
Heat Light Water 244814 234776 206782
Publications 117153 144649 115563
Repairs 217085 248737 634321
Rents 2300 6600 2000
Insurance 73898 189502 44185
Equipment 3748923 1582808 728499
Miscellaneous 1323457 1099590 969993
Subtotal 18399144 16543886 16510119
Lands Improvement 5790403
Equipment 3748923 1582808 728499
27938470 18126694 17238618mmt
495
GENERAL
The enrollment for regular terms was
19411942 212 average
19401941 177
19391940 166
The staff numbered 77 in 1942 as compared with 63 in 1941 and 54 in
1940
The Treasurer was bonded in the amount of 1000000
Receipts and disbursements were properly accounted for and all expen
ditures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
officials and the staff
496
UNIVERSITY SYSTEM
UNIVERSITY OP GEORGIA SCHOOL OF MEDICINE
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
MAINTENANCE FUNDS
CASH IN BANK 4720705
NOTES RECEIVABLE
Students Microscopes 831050
Total Maintenance Assets
TRUST FUNDS
CASH IN BANK
Eugene E Murphy Fund
Student Loan Fund
W K Kellogg Fund 1000830
5551755
16024
36389
STATE OF GEORGIA BONDS
CorpusMurphy Fund
NOTES RECEIVABLEStudents
Eugene E Murphy Fund
Student Loan Fund
60000
395420
1053243
500000
455420
Total Trust Fund Assets
LIABILITIES RESERVES SURPLUS
LIABILITIES
MAINTENANCE FUNDS
Accounts Payable
RESERVES
MAINTENANCE FUNDS
Research Funds Balances 1319518
Agency Funds Student Deposits 4000
Prepaid Fees 19421943 215000
MooreCarter Fund Library 546752
2008663
7560418
2286201
TRUST FUNDS
Eugene Murphy Fund Corpus
SURPLUS
MAINTENANCE FUNDS
Current Funds 349234
Deferred Microscopes account 831050
2085270
500000
2585270
TRUST FUNDS
Current or Cash
Deferred Murphy Stu Loan
1053243
455420
1180284
1508663
2688947
7560418MIMMMmSIMHiweraBBiwHaBm
497
UNIVERSITY SYSTEM
WEST GEORGIA COLLEGE
CARROLLTON498
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
RECEIPTS 1941 1942
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communications
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 6270580 5915476
Revenues Retained
Donations 2329500 3324520
Earnings Educational Service 9134868 8891128
Total income receipts 17734948 18131124
CASH BALANCES JULY 1st
Budget Funds 449493 533785
18184441 18664909
8630653 8597577
249474 258860
4657947 6312834
132869 124971
576474 581103
99861 265141
55381 81348
179057 200817
224446 218907
1236672 1086426
549476 578199
16592310 18306183
OUTLAYS
Lands Improvements 61129
Equipment 1058346 198493
CASH BALANCES JUNE 30th
Budget Funds 533785 99104
18184441 18664909KnHMRBOnBBnMBBBBHBHnpnRBlBUBtnBHHauHHHHSHlBpBwSIraSHEBI
499
UNIVERSITY SYSTEM
WEST GEORGIA COLLEGE
CARROLLTON
FINANCIAL CONDITION
The West Georgia College at Carrollton ended the year in a good financial
condition having a surplus of 142261 There was cash on hand and
receivables totaling 1268764 to pay accounts payable of 1051503 and
cover a reserve for unearned income summer school of 75000 leaving
surplus of 142261 as shown on Balance Sheet
FUNDS AVAILABLE FOR OPERATIONS
The total income of the School was 18212680 for the year received
from the following sources allotment by the Regents 4953434 State
Department of Education 1043598 for National Defense Training Julius
Rosenwald Fund 3317020 for a third year curriculum for training rural
elementary teachers and a gift of 7500 was received for use on the college
garden Students fees collected were 2483218 dormitories income was
1521431 and dining hall income was 3799443 The farm cash income
was 808024 rents of properties 72000 the book store net income was
132687 insurance received 50167 and other miscellaneous income
amounted to 24158 The above itemized 18212680 in income from all
sources together with cash balance of 533785 on hand on June 30 1941
gave the college 18746465 for operating cost for the year as approved on
budgets
DISPOSITION OF OPERATING FUNDS
From the 18746465 available funds 81556 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office and 18306183 for operating cost of the College and
259622 was expended for capital outlay leaving a cash balance at June
30 1942 of 99104
COMPARISON OF EXPENDITURES
Year Ended June 30
ACTIVITY 1942 1941 1940
Administration 1184015 1217370 1098982
Plant 1557575 2129474 973164
Library 427480 490712 361009
Instruction 3958153 4136545 3216562
Inst Rosenwald 3348740 3290396 1171980
Dining Hall 5166937 3993806 3914758
500
Dormitories 1565913
Farm 944513
Student Activities 412479
1141644
932579
318130
1054288
555575
267727
18565805 17650656 12614045
OBJECT
Personal Services 8597577
Travel 258860
Supplies Materials 6312834
Communication 124971
Light Power Water 581103
Publications 265141
Repairs 81348
Rents 200817
Insurance 218907
Equipment 1086426
Miscellaneous 578199
8630653
249474
4657947
132869
576474
99861
55381
179057
224446
1236672
549476
6426057
148116
3978927
85426
446922
252582
128270
82200
100352
383230
94084
SubTotal 18306183 16592310 12126166
1058346
Lands Improvements 61129
Equipment 198493
66812
421067
Total18565805 17650656 12614045
It is to be noted that the increased expenditures each year is attributed
to an increase of Rosenwald Fund Grant of 1617020 in the 1942 year over
the 1941 year and an increase of 567425 in the 1941 year over the
amount received in the 1940 year
GENERAL
The enrollment for the regular terms was
19411942 332 average
19401941 367
19391940 398
The staff numbered 45 in 1942 as compared with 42 in 1941 and 28 in
1940
The treasurer is bonded in the amount of 250000 and the bookkeeper
500000
Receipts and disbursements were properly accounted for and all expendi
tures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
officials and staff during this examination and throughout the yearMBBH
tevrtK4f
501
UNIVERSITY SYSTEM
WEST GEORGIA COLLEGE CARROLLTON
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
CASH IN BANK
ACCOUNTS RECEIVABLE Reimbursements
U S Treasury for NYA School 941685
State Board of Educ Vocational Training 227975
INVENTORY
Dining Hall Supplies Groceries
99104
1169660
338123
1606887
LIABILITIES
ACCOUNTS PAYABLE
June Salaries Unpaid See Schedule
Invoices Unpaid Detail on File
RESERVE
For Investments
542996
508507
1051503
338123
DEFERRED INCOME CREDITS
Summer School Estimate
75000
1464626
SURPLUS FOR OPERATION 142261
1606887
DEFERRED LIABILITIES
Due Julius Rosenwald Fund
Per letter 21241 to Regents
Farm Improvements
Less Payment this period
300000
17300

282700MHPim
503
UNIVERSITY SYSTEM
MIDDLE GEORGIA COLLEGE
COCHRAN504
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 4391658 4128028
Revenues Retained
Earnings Educational Services 6922722 6112655
Total income receipts 11314380 10240683
CASH BALANCES JULY 1st
Budget Funds 256355 664220
11570735 10904903
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
4965767 5382487
70934 55757
3300712 3029118
68423 66000
273478 279325
64203 57425
521979 344847
233260 145048
608574
39834 30183
Total expense payments 9538590 9998764
OUTLAYS
Equipment 1367925 70000
CASH BALANCES JUNE 30th
Budget Funds 664220 836139
11570735 10904903MHHHRHHmHHnMHHHH
505
UNIVERSITY SYSTEM
MIDDLE GEORGIA COLLEGE COCHRAN
FINANCIAL CONDITION
The Middle Georgia College at Cochran ended the year in a good financial
condition with cash on hand of 836139 and having after provision for
accounts payable 32069 and reserves for repairs and equipment 599000
a current surplus of 205070 for future operations
FUNDS AVAILABLE FOR OPERATIONS
Allotment to this College by the Regents from State Appropriation Funds
amounted to 4170000 for the year The U S Civil Aeronautics Authority
granted this College 129270 for civilian pilot training With earnings
consisting of fees and tuition of 1913040 board charges of 2935750
room rents of 1041550 farm receipts of 72799 athletic receipts of
54640 bookstore sales loss 37631 net sales of diplomas and gowns
amounting to 687 and miscellaneous income of 2550 the total receipts
being 10282655 The above items of income together with the cash
balance at July 1 1941 of 664220 made 10946875 available for opera
tions for the year as approved on budget
DISPOSITION OF OPERATING FUNDS
From the 10946875 available funds 41972 was transferred to the
State Supervisor of Purchases as the pro rata share of the cost of the
operations of that office and 10068764 was expended by the College
9998764 for operations and 70000 for capital outlay leaving a cash
balance at June 30 1942 of 836139 as shown on the Balance Sheet
COMPARISON OF OPERATING EXPENDITURES
Year Ended June 30
BY ACTIVITY 1942 1941 1940
Administration 985182 954924 952862
Plant 1193393 1026896 720026
Library 435772 439580 304827
Instruction 3307652 2914866 2885606
Dormitories 742701 835796 975733
Dining Hall 3308813 3200820 3006145
Farm 27345 29905 38050
Student Activities 67906 427112 357264
Extraordinary Ins 1076616
10068764 10906515 9240513506
BY OBJECT
Personal Services 5382487 4965767 4791181
Travel Expense 55757 70934 69441
Supplies Materials 3029118 3300712 2705191
Communication 66000 68423 61122
Heat Light Water 279325 273478 243044
Publications 57425 64203 52682
Repairs 344847 521979 377869
Insurance 145048 233260 97528
Equipment 608574 169268
MisceUaneous 30183 39834 56491
Subtotal 9998764 9538590 8623817
OutlayEquipment 70000 1367925 616696
10068764 10906515 9240513
GENERAL
The enrollment for the regular term was
19411942 332 average
19401941 367
19391940 398
The staff numbered 23 in 1942 as compared with 24 in 1941 and 22 in
1940
The Treasurers official bond is in the sum of 500000 Receipts and
disbursements were properly accounted for and all expenditures were within
the limits of approved budgets and of State law The books and records
were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
officials and staff
WKmMM
HRBBfl

507
CASH ASSETS
Available Cash
UNIVERSITY SYSTEM
MIDDLE GEORGIA COLLEGE COCHRAN
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
836139
LIABILITIES
ACCOUNTS PAYABLE
Barnes and Noble Inc
State Purchasing Dept 4th Quarter
RESERVES
For Contract J Luther Home
Repairs to roof girls dormitory
For Kitchen Refrigeration
SURPLUS
For Operation
16000
16069
299000
300000
32069
599000
205070
836139
509
UNIVERSITY SYSTEM
NORTH GEORGIA COLLEGE
DAHLONEGA510

UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Total income receipts
NONINCOME
Public Trust Funds
Transfer Other Units
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
Miscellaneous Scholarships
Total expense payments
OUTLAYS
Lands Improvements
Equipment
9225161 5825629
11390476 13805929
20615637 19631558
42000 116500
615374 1292218
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
2344944
178500
14363
8766972
196157
5971481
147101
683305
167116
144861
9100
266624
983070
143630
42000
Private Trust Funds
964123
872129
515678
3602912
136500
114059
3602912
136500
114059
23726818 24660747
9512471
177130
6916178
132268
684562
267690
40460
25066
207099
511783
200096
116500
17521417 18791303
1584904
694163
1143396
2164100
20000
262881
23726818 24660747
511
UNIVERSITY SYSTEM
NORTH GEORGIA COLLEGE DAHLONEGA
FINANCIAL CONDITION
The North Georgia College at Dahlonega ended the year in a good finan
cial condition with cash on hand of 2164100 and accounts receivable and
inventories of 1647364 as against reserves for accounts payable de
ferred students credits and inventories of 3080678 leaving current
surplus of 730786 for future operations
PUBLIC TRUST FUND
The John H Moore Public Trust Fund for scholarships gifts to
students has been reduced to 20000 from 136500 at the beginning of
the year
PRIVATE TRUST FUNDS
The 282881 on hand was for students deposits band uniform and
military deposits
FUNDS AVAILABLE FOR OPERATIONS
Allotment to this College by the Regents from State Appropriation funds
was 5500000 for the year The share for this College of the University
of Georgia Land Scrip Fund was 320000 and the Moore Trust Fund con
tributed 116500 for Scholarship With earnings consisting of student
fees 4785583 dormitories 1998600 dining hall 6154418 farm
535308 miscellaneous sales from books store uniforms and other
332020 the total receipts were 19742429 This amount together with
the cash balance July 1 1941 of 3602912 the College had 23345341
for the operations for the year as approved on budget
DISPOSITION OF OPERATING FUNDS
From the 23228841 available funds 110871 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office and 20953870 was expended by the College 18674800 for
operations and 2279067 for capital outlay leaving a cash balance at
June 30 1942 of 2164100 for operations
COMPARISON OF OPERATING EXPENDITURES
Year Ended June 30
ACTIVITY 1942 1941 1940
Administration 1673428 1842203 1455608
Plant 3591779 2855636 1563777
512
Library 635906
Instructional 5815588
Dining Hall 5947200
Dormitory 2249661
Farm and Dairy 524349
Student Activity and Phys Ed 337077
Book Store 49482
Scholarships 116500
College Exchange 129400
586653
4967292
5628256
2591067
339440
334637
34820
42000
135665
301759
4110402
4439453
1163031
424954
358931
180640
21070370 19357669 13998555
OBJECT
Expense Payments
Personal Service 9512471
Travel Expense 177130
Supplies and Materials 6916178
Communication 132268
Heat Light Power Water 684562
Printing and Publicity 267690
Repairs and Alterations 40460
Rents 25066
Insurance and Bonding 207099
Equipment 511783
Miscellaneous 316596
18791303
Outlay
8766972 7166860
196157 167290
5971481 4484281
147101 108292
683305 541616
167116 225436
144861 37895
9100 6746
266624 133938
983070 923739
185630 77397
17521417 13873490
Equipment 694163 872129 65690
Lands Buildings Improvements 1584904 964123 59375
2279067 1836252 125065
21070370 19357669 13998555
GENERAL
The enrollment for regular terms was
19411942 614 average
19401941 570 average
19391940 565 average
The staff numbered 36 in 1942 as compared with 37 in 1941 and 30
in 1940
Receipts and disbursements were properly accounted for and all expendi
tures were within the limits of approved budgets and of State law
Appreciation is expressed for the cooperation and assistance of the
officials and staffWlfTMIBmHfBlBSBlmBmBBaBaaaaBaaamaaKBBsKa
513
UNIVERSITY SYSTEM
NORTH GEORGIA COLLEGE DAHLONEGA
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
OPERATING FUND
Cash Balance General Fund 2164100
Accounts Receivable
Student Deposit Fund
Breakage Charges and Unclaimed Accounts 133966
Student Summer School Charges 94250 228216
Inventories
Book Store Books 205804
College Exchange 91591
Dining Hall Food Supplies 921753
Military Uniforms Estimate 200000 1419148
Total Cash Assets Operating Fund 3811464
PRIVATE TRUST OR AGENCY FUNDS
Cash in Banks 282881
Total Cash Assets 4094345
LIABILITIES
OPERATING FUND
Reserve
For Inventories 1419148
Deferred Credits for courses not completed 782397
For Track Fund Deposits Military Account 3490
For Infirmary Building 202276
Unliquidated Purchase Orders and Req 673367 3080678
SURPLUS FOR OPERATION 730786
PRIVATE TRUST OR AGENCY FUNDS
3811464
Student Deposit Account
Due College for charges and unclaimed 133966
Reserve for Student Deposits 94425
Reserve for Band Deposits 724
Reserve for Uniform Deposits 4771 233886
Military Deposit Fund
Reserve for Student Deposits 28995514
UNIVERSITY SYSTEM
NORTH GEORGIA COLLEGE DAHLONEGA
CURRENT BALANCE SHEET
JUNE 30 1942
PUBLIC TRUST FUND
John Moore Student Aid Fund
Reserve for Scholarships
20000
Total Liabilities Trust Accounts
Total Liabilities and Surplus
282881
4094345
Note Summary of Unliquidated Purchase Orders and Requisitions
Infirmary Equipment 281956
Office Bookkeeping Mach Sup 216960
Laboratory Equip Sup 77807
Kitchen Equipment Sup 71055
Miscellaneous Supplies Equipment 25589
673367
515
UNIVERSITY SYSTEM
SOUTH GEORGIA COLLEGE
IXUGLAS516
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants U S Government
Earnings Educational Services
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
4824964
105600
5374353
533610
3856664
4888954
Total income receipts 10304917 8745618
1080670
10838527 9826288
4362593 4437857
124691 110844
2578294 2639025
79313 81690
228435 191322
120197 72737
64115 49798
1500
219006 109801
160167 280418
55917 68692
Total expense payments 7994228 8042184
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Equipment
198228 526246
953821 315587
611580 209300
CASH BALANCES JUNE 30th
Budget Funds
1080670
732971
10838527 9826288T

517
UNIVERSITY SYSTEM
SOUTH GEORGIA COLLEGE DOUGLAS
FINANCIAL CONDITION
The South Georgia College at Douglas ended the year in a good financial
condition having a surplus of 400109 after provision for accounts
payable and reserves
FUNDS AVAILABLE FOR OPERATIONS
Allotment to this College by the Regents from State Appropriation
funds amounted to 3900000 for the year The U S Civil Aeronautics
Authority gave 69000 to the School for civilian pilot training With earn
ings consisting of fees and tuition of 1502175 board in the amount of
2082810 room rents of 753950 farm income of 130926 athletics
and physical education income of 295212 bookstore sales of 55074 and
net loss in the sale of diplomas of 193 the total income of the College
was 8788954 The above income together with cash balance at July 1
1941 of 1080670 made 9869624 available for operations of the College
for the year
DISPOSITION OF OPERATING FUNDS
From the 9869624 available funds 43336 was transferred to the
State Supervisor of Purchases as the pro rata share of the cost of the
operations of that office The College expended 8042184 for operations
and 1051133 for capital outlay leaving balance at June 30 1942 of
732971 against which accounts payable and reserves were set up leaving
surplus of 400109 as shown on the Balance Sheet
COMPARISON OF OPERATING EXPENDITURES
Year Ended June 30
BY ACTIVITY 1942 1941 1940
Administration1002055 962654 872885
Plant 793034 755199 601539
Library 197087 498002 295600
Instruction 2528150 2546828 2240686
Dormitories 1515654 1939287 510259
Dining Hall 2648096 2564051 2076944
Farm 169935 172172 151941
Athletic and Student Activities 195706 235464 391670
Aeronautics 43600 84200
9093317 9757857 7141524518
BY OBJECT
Personal Services4437857 4362593 3952702
Travel Expense 110844 124691 89787
Supplies Materials 2639025 2578294 2078439
Communication 81690 79313 66737
Heat Light Water 191322 228435 186098
Publications 72737 120197 45473
Repairs 49798 64115 30560
Rents 1500 14500
Insurance 109801 219006 115087
Equipment 280418 160167 219782
Miscellaneous 68692 55917 28347
Subtotal 8042184 7994228 6827512
Lands Improvements
Personal Services 526246 198228
Supplies Materials 315587 953821
Equipment 209300 611580 314012
9093317 9757857 7141524
GENERAL
The enrollment for regular terms was
19411942 218 average
19401941 273 average
19391940 282 average
The staff numbered 21 in 1942 21 in 1941 and 20 in 1940
The Treasurer is bonded in the sum of 500000 and the Secretary
250000
Receipts and disbursements were properly accounted for and all expendi
tures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
President and staff
519
UNIVERSITY SYSTEM
SOUTH GEORGIA COLLEGE DOUGLAS
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
Available Cash Balance 732971
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
City of Douglas Water and Lights 16412
Metro Products Co Waxing Machine 33500 49912
RESERVES FOR
Unearned Students Board and Room Rent 37525
Unearned Students Fees 45425 82950
Labor for Repair and Renovation of Proctor and
Frazer Halls est 200000 282950
SURPLUS
Available for Operations 400109
732971
wmT

521
UNIVERSITY SYSTEM
GEORGIA EXPERIMENT STATION
EXPERIMENT522
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 3564803 3981250
Revenues Retained
Grants from U S Government 19925273 20409164
Donations 760000 481775
Earnings Development Services 3384402 4201336
Total income receipts 27634478 29073525
NONINCOME
Private Trust 50000
CASH BALANCES JULY 1st
Budget Funds 1160095 268464
28794573 29391989
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
16185873 17010424
1055942 977207
4247142 4936221
175003 159816
520364 522517
288110 455163
517240 400863
40069 43206
197825 179199
3363224 2127663
23450 44698
26614242 26856977
OUTLAYS
Lands Improvements 1911867 933810
CASH BALANCES JUNE 30th
Budget Funds 268464 1551202
Private Trust 50000
28794573 29391989
NOTEIncludes Southern Piedmont Experiment Station at Watkinsvillemum
523
UNIVERSITY SYSTEM
GEORGIA EXPERIMENT STATION EXPERIMENT
FINANCIAL CONDITION
The Georgia Experiment Station at Experiment including Southern
Piedmont Experiment Station ended the year with a surplus of 1260013
for the Station proper and a surplus of 33076 for the Piedmont Experi
ment Station
FUNDS AVAILABLE FOR OPERATIONS
Allotment to the Experiment Station by the Regents for the year
amounted to 4000000 For agricultural research the Federal Government
made the following grants 1500000 from the Adams Fund 1500000
from the Hatch Fund 6000000 from the Purnell Fund and 8752292
from the BankheadJones Fund Other Federal receipts were 2654172
from the Tennessee Valley Authority for research and 2700 in Depart
ment of Agriculture reimbursements For special research gifts were
received from various donors totaling 481775 Rents of properties
amounted to 498213 Sales farm dairy flax livestock horticulture
and other including sales at Piedmont Experiment Station of 540402
produced 3653123 The 29042275 income at both stations together
with beginning cash balance of 268464 gave the Experiment Stations
29310739 for operations for the year as approved on budget
DISPOSITION OF OPERATING FUNDS
From the 29310739 available funds 18750 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office The Experiment Station expended 26274359 for operations
and 933810 for lands building and equipment The Piedmont Station
expended 582618 for operations Cash balance on hand June 30 1942 for
the Piedmont Station was 33076 and for the Experiment Station
1518126 which with accounts receivable of 305692 left surplus of
1293089 after provision for 563805 accounts payable as shown on
Balance Sheet
COMPARISON OF OPERATING EXPENDITURES
Year Ended June 30
ACTIVITY 1942 1941 1940
Administration 2088997 1264744 2099732
Plant 1180978 1750622 1592236
Library 262712 308378 291932524
Research 23675482 24627955 19138442
Piedmont Exp Station 582618 574410 258655
27790787 28526109 23380997
OBJECT
Personal Services17010424 16185873 14443668
Travel 977207 1055942 875818
Supplies Materials 4936221 4247142 3584510
Communication 159816 175003 132152
Heat Light Water 522517 520364 341157
Publications 455163 288110 205993
Repairs 400863 517240 290164
Rents 43206 40069 32532
Insurance 179199 197825 158686
Equipment 2127663 3363224 2165631
Miscellaneous 44698 23450 271026
Subtotal 26856977 26614242 22501337
Lands Improvements 660555 1911867 879660
Equipment 273255
27790787 28526109 23380997
GENERAL
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 U S Department of Agriculture
The regular staff numbered 60 in 1942 as compared with 61 in 1941 and
65 in 1940
The Director is bonded in the amount of 2000000 and the book
keeper 1000000
Receipts and disbursements were properly accounted for and all ex
penditures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
officials and staff during this examination and throughout the yearm
mEBEBBSszSa KEttSmaetas agsm umanrr
HEBflOWiMMMHHMi
525
UNIVERSITY SYSTEM
GEORGIA EXPERIMENT STATION EXPERIMENT
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
BUDGET FUNDS
Cash on hand and in bank
Sales Account and Piedmont Experiment
Reimbursements due from TVA
PRIVATE TRUST OR AGENCY FUND
Cash in Bank
1551202
305692
1856894
50000
LIABILITIES
BUDGET FUNDS
Accounts Payable
Surplus Piedmont Experiment Station
Surplus Budget Funds
PRIVATE TRUST OR AGENCY FUND
Deposit by Southern Crate and Veneer Co in escrow
563805
33076
1260013
1856894
50000rsBSSi
527
UNIVERSITY SYSTEM
FORT VALLEY STATE COLLEGE
FT VALLEY528
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 5580830 4742496
Revenues Retained
Donations 4603111 4025128
Earnings Educational Services 6541727 6897617
Total income receipts 16725668 15665241
NONINCOME
Public Trust Funds
Gifts for Principal 7885
Income on Investments 105875 145254
Transfers Other Units 51250 56000
CASH BALANCES JULY 1st
Budget Funds 386465 490649
Public Trust Funds 31737 86362
Private Trust Funds 3665 3665
17202160 16343056
PAYMENTS
EXPENSE
Personal Services 9059509 8879597
Travel 556376 558963
Supplies Materials 3941846 3934312
Communication 248148 234322
Heat Light Power Water 343480 454051
Publications 123222 121388
Repairs 314884 118564
Rents go yc
Insurance 476015 169401
Pensions 51250 56000
Equipment 757600 164038
Miscellaneous 23120 149055
Total expense payments 15895450 14849066
OUTLAYS
Lands Improvements 726034 5516 79
Equipment 294093
CASH BALANCES JUNE 30th
etJUndS 490649 461052
183501
3665
Public Trust Funds 86362
Private Trust Funds 3665
17202160 16343056H
529
UNIVERSITY SYSTEM
FORT VALLEY STATE COLLEGE
FINANCIAL CONDITION
The Fort Valley State College colored at Fort Valley ended the year
with a current deficit of 93886
FUNDS AVAILABLE FOR OPERATIONS
Allotment to this College by the Regents for the year amounted to
3700000 The State Department of Education transferred 1030986
to be expended for Vocational Education and trust fund 56000 for pen
sions The Rosenwald Fund donated for regular maintenance 3400000
for outlay 585128 and for teacher training 40000 The earnings con
sisted of students fees and tuition in the amount of 2417437 board
charges of 3286907 room rent of 581437 athletic fees of 237515
farm and dairy sales of 174642 rents of 111991 miscellaneous of
87688 The total of the above receipts was 15709731 which together
with cash balance at July 1 1941 of 490649 made 16200380 available
for operations for the year as approved on the budget
DISPOSITION OF OPERATING FUNDS
From the 16200380 available funds 44490 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office 14849066 was expended for maintenance of College and
845772 for capital outlay leaving a cash balance at June 30 1942
of 461052
PUBLIC TRUST FUND
The endowment fund of this College acquired by the Regents from the
old privately operated Fort Valley Normal and Industrial School in 1941
for the use and benefit of the College under its new status and under the
name of Fort Valley State College is carried at its acquired book value
and subsequent additions The fund corpus is 3432827 and the cash on
hand income of 175616 under the terms of the Fund may be used to
pay pensions to certain named employees and any excess may be used for
College general purposes530
COMPARATIVE STATEMENT OF RECEIPTS AND PAYMENTS
This College has been in operation by the Regents for three years and
a general comparison of operating receipts and expenditures is as shown
below
Year Ended June 30
RECEIPTS 1942 1941 1940
Regents Allotment3700000 4480479 2429142
Department of Ed Voc 1030986 1081506 439912
Donations 4025128 4603111 3863750
Earnings Fees Auxiliary
Activities Miscellaneous 6897617 6541727 4324418
Endowment Income 56000 51250 9000
Supervisor of Purchases to 44490 32405 17132
Total15665241 16725668 11049090
EXPENDITURES BY ACTIVITY
Administration 2128872
Plant 2649092
Library 373804
Instruction 6048894
Dormitories 966243
Dining Hall 3054720
Farm and Dairy 255435
Athletics 161778
Pensions 56000
2326965 1520513
3355141 1718964
452650 356680
6182395 3929811
900775 672370
2985776 2242646
183628 161155
182904 51486
51250 9000
Total15694838 16621484 10662625
EXPENDITURES BY OBJECT
Personal Services 8879597 9059509 5625105
Travel 558963 556376 281861
Supplies Materials 3934312 3941846 3458683
Communication 234322 248148 132324
Heat Light Water 454051 343480 268597
Printing 121388 123222 83405
Repairs 118564 314884 75186
Rents 9375 200
Insurance 169401 476015 135543
Pensions 56000 51250 9000
Equipment 164038 757600 278581
Miscellaneous 149055 23120 105868
Subtotal 14849066 15895450 10454353
Lands Improvements 551679 726034 3500
Equipment 294093 204772
15694838 16621484 10662625BPSHsmHHEBB

JEfELUlUUlHHMfiBS
531
GENERAL
The enrollment for the regular terms was
19411942 302 average
19401941 302 average
19391940 210 average
The regular staff numbered 41 in June 1942 as compared with 45 at
June 30 1941 and 36 at June 30 1940
Receipts and disbursements were properly accounted for and all expen
ditures were within the limits of approved budgets and of State law
Books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
officials and staff532
UNIVERSITY SYSTEM
FORT VALLEY STATE COLLEGE
BALANCE SHEET
JUNE 30 1942
ASSETS
GENERAL FUND 464717 186892
Accounts Receivable Students and Teachers 89992
Rosenwald Fund Carroll Co 96900

Total 29800 712030 3665 651609

LIABILITIES GENERAL FUND Summer School unearned credits

Private Trust Students

CURRENT DEFICIT 745495 93886

651609
Inventories 214429 not included in above
PUBLIC TRUST FUND
ASSETS
CASH
INVESTMENTS
Stocks
Bonds
1747816
1677126
183501
3424942
3608443
LIABILITIES
PRINCIPAL Investments at book value as acquired in
1939 from Endowment Fund of old Fort Valley Normal
and Industrial School a privately operated institution
by donation under the terms of the Regents accept
ance of this school as a State institution
PRINCIPAL CASH 5
INCOME CASH
The income from the funds under its terms shall be
used to pay pensions to certain named employees and
any excess may be used for college general purposes
3424942
7885
175616
3608443iv
iMB
533
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE FOR WOMEN
MILLEDGEVILLE534
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Donations
Earnings Educational Services
22722074 19066868
40762607
220511
45055139
Total income receipts
NONINCOME
Public Trust Funds
Income on investments
Gifts for principal
Investments
Transfers Other Units
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
67997724 59829475
68563 50682
319814 1338600
123529 968136
8750 28650
2951422 4868419
2789820 1664853
1093310 1333716
270473 265901
75623405 70291132
PAYMENTS
EXPENSE
Personal Services 32068823
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
614558
18836281
498357
3325452
516599
45821
302350
1472005
2363102
2983018
33181261
491509
16933517
502438
3121472
399701
554770
652869
1093964
2600322
expense payments 63026366
Total
OUTLAYS
Lands Improvements
Equipment
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
4527710
1568615
280250
2955994
1664853
1333716
265901
59531823
240605
1922001
4749209
1721900
1740483
385111
75623405 70291132535
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
FINANCIAL CONDITION
The Georgia State College for Women at Milledgeville ended the year
with cash on hand for operations of 1721900 and accounts receivable
and inventories of 2417349 making total assets 4139249 Liabilities
consisted of accounts payable 80491 and reserves were set up for un
earned student credits 2033200 and for inventories 2029443 leaving
net deficit for operations of 3885 as shown on the Balance Sheet
FUNDS AVAILABLE FOR OPERATIONS
The allotment to this College by the Regents for the year amounted to
16750000 The State Department of Education transferred 1611110
to be expended for vocational education and 830640 for National Defense
training Earnings from fees and tuition were 14025201 and from dormi
tories dining hall cafeteria bookstore and other activities 26737406
Income from trust funds for scholarships was 63650 The above receipts
of 60018007 with a cash balance of 1664853 at July 1 1941 made a
total of 61682860 available for operations for the year as approved
on budget
DISPOSITION OF OPERATING FUNDS
From the 61682860 available funds 188532 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office 59531823 was expended for operations of the College and
240605 was expended for capital outlay leaving cash balance at June 30
1942 of 1721900 as shown on Balance Sheet
COMPARISON OF EXPENDITURES
Year Ended June 30
ACTTVITY 1942 1941 1940
Administration 3957292 3940940 5500352
Plant 4831835 5066447 3837229
Library 1338737 1255374 1583305
Instructional 23478245 23278241 27161465
Auxiliary Activities 25925714 29485364 24948195
Subtotal 59531823 63026366 63030546
Lands Improvements
Buildings Gen 127474
Land Lake Laurel 57690536
Recreation Lot Campus 73420
Mayfair Dormitory 1000000
Atkinson D H Addition 1248016
Sanford Dorm Addition 1714055
Beeson Hall Wings 72705 307055 181949
Phys Ed Bldg Roof 167900
Equipment
General 572309 1262709
Library 450000
Music 203600
Beeson Hall 342706
Total59772428 69122691 64475204
OBJECT
Personal Services33181261 32068823 33538211
Travel 491509 614558 634541
Supplies Materials 16933517 18836281 17543948
Communication 502438 498357 498537
Heat Light Power Water 3121472 3325452 3507731
Publications 399701 516599 595864
Repairs 45821 75364
Rents 554770 302350 704350
Insurance 652869 1472005 625343
Equipment 1093964 2363102 1552235
Miscellaneous 2600322 2983018 3754422
Total 59531823 63026366 63030546
Lands Improvements 240605 4527710 181949
Equipment 1568615 1262709
59772428 69122691 64475204
PUBLIC TRUST FUNDS

The value of the Students Loan Fund at June 30 1942 was 5398219
consisting of cash 1740483 students notes 1442624 investments in
Beeson Hall equity 704584 in stocks 525000 in bonds 878000
and in note of G S C W Insurance Committee 98528
The increase in the principal of the fund in the year was 1344132
accounted for by the acquisition of certain funds that had been held by
faculty committees by additional gifts to existing funds and by interest
increment as follows
E Bailey Loan Fund 40170
Callie Bell D A R Loan 8905
Lizzie D Wimberly Bridges 20000
Student Loan Defense 37000
Faculty Loan 926397
History Club Loan 26700
537
L Morel Fund 188372
Grace B Watson D A R 8906
By acquisition in year
Carrie Hoyt Brown additional
Interest Increment
1256450
40500
47182
Total Increase by gifts1344132
PRIVATE TRUST OR AGENCY FUNDS
These are students deposits of 181139 and funds belonging to various
students organizations in the amount of 203972
GENERAL
The enrollment for regular terms was
19411942 1121 average
19401941 1295 average
19391940 1414 average
The regular staff numbered 153 in 1942 149 in 1941 and 148 in 1940
The President is bonded in the sum of 1000000 the Bursar 2500000
Receipts and disbursements were properly accounted for and all expendi
tures were within the limits of approved budgets and of State law
Books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
President Bursar and staff during this examination and throughout the
year
538
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
SUMMARY OF PAYMENTS BY ACTIVITY
ACTIVITY Amount
ADMINISTRATION
Presidents Office 858075
Bursars Office 889085
Deans Office 361084
Registrars Office 433555
Dean of Women Office 400282
Personnel Office 186556
General Expense 828655 3957292
PLANT OPERATION AND MAINTENANCE
General Plant 3411546
Building Operation 273441
Building Maintenance 1146848 4831835
LIBRARY 1338737
INSTRUCTIONAL
Art 623458
Music 1498446
Secretarial 1716884
Home Economics 2257387
Home Management House 429693
Home Economic Education 1604169
National Defense Home Economics 946887
Nursery School 43266
Education 2062668
Practice School 3236266
Languages and Literature 2713082
Biology 751866
Chemistry 1094506
Health 684263
Physical Education 929660
Swimming Pool 39091
Mathematics 737788
Physics 231228
Geography 239996
History 611896
Sociology 262396
Social Science 1008133
Cadet Teacher Training 433531
Correspondence 108160
Scholarships
First Honor Graduates 292500
Bettie Harris Lowe Trust Fund 22000
Coddington Trust Fund 41650
Refunds Baldwin County Board of Education 1070625
Refunds Department General Extensions 72000 23478245539
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
SUMMARY OF PAYMENTS BY ACTIVITY
ACTIVITY
DORMITORIES
DINING HALLS
HOSPITAL
CAFETERIA
N Y A RESIDENTIAL
RELATED ACTIVITIES
Alumnae Association 161586
Religious Activities YWCA 120000
Placement Bureau 94736
General Printing catalogues 100893
Conferences 2760
Public Relations 57016
Lyceum and Lecturers 135607
Lake Laurel 8126
Post Office 72508
Student Activities 45925
Amount
5427281
13630711
1089174
2800859
2178532
799157
Total Expense Payments
59531823540
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PUBLIC TRUST FUNDS
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1942
4
Cash Bal
FUND 7141
Atlanta G S C W Alumni Assn Loan 10000
Earl Bailey Loan
J L Beeson Loan 50497
Callie C Bell D A R Loan
Philo S Bennett Endowment 39418
Lizzie D Wimberly Bridges Loan
Corrie Hoyt Brown Loan 589406
Coddington Scholarship
G S C W Students Defense Loan
Faculty Scholarship Loan
History Club Loan
Home Economics Club Scholarship Loan 9750
Bettie Harris Lowe Scholarship 624
L Morel Fund
Sylvester Mumford Fund 69817
Alice Walker Shinholser Fund No 1 27961
Alice Walker Shinholser Fund No 2 119511
Jos M Terrell Loan 335759
Fannie Trammell Loan 80973
Grace Beaty Watson D A R Loan
Totals1333716
Transfer
from
U of Ga
35000
Gifts to
Principal
of Funds
40170
8905
20000
40500
41650
37000
926397
26700
188372
8906
35000 1338600
The Coddington gift was for outright scholarships making net gifts 1296950
The Lowe Fund income from University of Ga Public Trust Fund was also for
outright scholarshipsIfej
541
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PUBLIC TRUST FUNDS
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1942
Interest Receipts Transfer Payments
on Invest Plus to Invest Cash Bal Plus
Investments ments Balance Gen Fund ments 63042 Balance
10000 10000 10000
40170 40170 40170
6387 36500 93384 8905 93384 8905 93384 8905
3000 42418 20000 42418 20000 42418 20000
15012 80881 725799 72450 653349 725799
41650 41650 41650
37000 37000 37000
5624 72305 993078 26700 914023 79055 26700 993078 26700
690 6600 17040 17040 17040
35624 22000 13624 35624
188372 98528 89844 188372
1750 200000 271567 200000 71567 271567
700 35500 64161 64161 64161
2125 117386 100000 17386 117386
14375 500000 850134 500000 350134 850134
16517 36350 133840 8906 133840 8906 133840 8906
50682 968136 3726134 63650 1922001 1740483 3726134
542
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PUBLIC TRUST FUND INVESTMENTS
JUNE 30 1942
ATLANTA G S C W ALUMNAE LOAN FUND
Cash 10000
EARL BAILEY LOAN FUND
Cash 40170
J L BEESON LOAN FUND
Cash 93384
Students Notes 26000 119384
CALLIE C BELL D A R LOAN FUND
Cash 8905
PHILO S BENNETT MEMORIAL FUND
Bonds at Par Bostwick Morgan County School Dis
trict Ga Coupon 6 Bond No 40 due Jan 1 1946 50000
Cash 42418 92418
LIZZIE D WIMBERLY BRIDGES D A R LOAN
Cash 20000
CORRIE HOYT BROWN LOAN FUND
Cash 653349
Students Notes 615130
Stocks at Par
P517 Atlantic Co 21637 6 sh First Pref
6 Stock Quarterly Dividends 60000
B673 Atlantic Co 21637 24 sh Class B
Common nominal value
A179 Atlantic Co 21638 93 sh Class A
Preference 5000 465000
B3795 Atlantic Co 31138 93 sh Class B
Common nominal value 525000 1793479
G S C W STUDENTS DEFENSE LOAN
Bond U S Defense Series F No D44577F
Dec 1941 due Dec 1953 maturity value 50000 cost 37000
FACULTY SCHOLARSHIP LOAN FUND
Cash 79055
Students Notes 487944
Beeson Hall note of G S C W balance 353774 920773
HISTORY CLUB LOAN FUND
Cash
26700
HOME ECONOMICS CLUB SCHOLARSHIP LOAN FUND
Cash 17040
Students NoteFrances Sawyer 4250 21290UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PUBLIC TRUST FUND INVESTMENTS
JUNE 30 1942
543
BETTIE HARRIS LOWE SCHOOL FUND
Cash
L MOREL FUND
Cash
Note G S C W Insurance Committee
SYLVESTER MUMFORD MEMORIAL FUND
Cash
Bond at Par State of Georgia NonNeg 44 1992
part
ALICE WALKER SHINHOLSER FUND No 1
Cash
Students Notes
ALICE WALKER SHINHOLSER FUND No 2
Cash
Bond at Par State of Georgia Nonneg 4V 1992
part
JOSEPH M TERRELL LOAN FUND
Cash
Bond at Par State of Georgia Nonneg 4 1992
part
Students Notes
FANNIE TRAMMELL D A R LOAN FUND
Cash
Students Notes
Beeson Hall Note of G S C W Balance
GRACE BEATY WATSON D A R LOAN FUND
Cash
89844
98528
71567
200000
64161
55350
17386
100000
350134
500000
129750
133840
124200
350810
13624
188372
271567
119511
117386
979884
608850
8906
Total Assets Public Trust Funds 5398219544
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
OPERATING ACCOUNT
Cash Balance
Accounts Receivable
N Y A Residential Project Federal
N Y A Home Economic Defense Federal
Inventories
Book Store
Groceries Dining Halls and Cafeteria
Total Cash Assets Operating Account
PUBLIC TRUST FUNDS
Cash Balance
Investments
AGENCY ACCOUNTS
Student Activities Cash Balance
Student Deposits Cash Balance
Total Cash Assets
297906
70000
1740483
3657736
203972
181139
1721900
367906
2049443
4139249
5398219
385111
9922579

LIABILITIES
OPERATING ACCOUNT
Accounts Payable
Reserve
Fall Reservation 50 1942
Unearned Summer School Credits Approx
For Inventories as above
Total Cash Liabilities Operating Account
SURPLUS OR DEFICIT
Operating Account
PUBLIC TRUST FUNDS
Reserve for Loan Funds
AGENCY ACCOUNTS
Reserve for
Student Activities
Student Deposits
133200
1900000
2029443
80491
4062643
4143134
3885
4139249
5398219
203972 181139 385111
9922579BHIHNltsai
545
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE
SAVANNAH
546
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 5007015 4465353
Revenues Retained
Grants from U S Government 3563943 3521698
Donations 240733 400649
Earnings Educational Services 5904369 6054780
Total income receipts 14716060 14442480
CASH BALANCES JULY 1st
Budget Funds 715432 1016075
15431492 15458555
PAYMENTS
EXPENSE
Personal Services 8844516 8495786
Travel 185867 166664
Supplies Materials 3024443 3895562
Communication 107453 109172
Heat Light Power Water 398280 397031
Publications 100719 31820
Repairs 10363 37065
Rents 38558 30556
Insurance 537181 287883
Equipment 845294 384075
Miscellaneous 2050 36200
Total expense payments 14094724 13871814
OUTLAYS
Lands Improvements 202448
Equipment 118245 969806
CASH BALANCES JUNE 30th
Budget Funds 1016075 616935
15431492 15458555MM
HHHHHHHIHHHHHHHHHHIBHBiHHHBMMMM
547
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE SAVANNAH
FINANCIAL CONDITION
The Georgia State College colored at Savannah ended the year with
a deficit of 24498 not taking into account current inventories
FUNDS AVAILABLE FOR OPERATIONS
The total income of this School for the year was 14495729 from the
following sources allotment by the Regents for the year 3700000 the
State Department of Education transferred 314771 for Vocational Edu
cation and 503831 for National Defense Training the Federal Grant
received from MorrellNelson Fund was 3521698 Chatham County
Board contributed 466262 for practice school Students fees and fees
from students activities amounted to 2485690 dormitories income was
807495 dining hall income 1751230 and the laundry income 394543
Rents of properties produced 156850 and the farm and dairy income
was 387017 miscellaneous receipts were 4112 from insurance fire loss
and 2230 from work shop The above 14495729 income from all sources
together with cash balance of 1016075 on hand at June 30 1941 gave the
College 15511804 available for operation costs for the year as approved
on budgets
DISPOSITION OF OPERATING FUNDS
From the 15511804 available funds 53249 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office The College expended 13871814 for operating costs and
969806 for equipment charged as outlay leaving a cash balance at
June 30 1942 of 616935 to apply on outstanding obligations
COMPARISON OF EXPENDITURES
Year Ended June 30
ACTIVITY 1942 1941 1940
Administration 1239358 1313996 862503
Plant 1152524 1917640 1436882
Library 515993 523704 303287
Instruction 6563973 6836696 5736704
Research Extension 102710 161911 142718
Dorm and Dining Hall 2913810 1719426 2155407
Laundry 285981 235400 199394
Farm 1506487 1199253 352845
Student Activities 230548 230881 265931548
Community Center 113097
Special Repair Shop 163413 210997
National Defense 330236
14841620 14415417 11666668
OBJECT
Personal Services 8495786 8844516 6984540
Travel 166664 185867 169871
Supplies 3895562 3024443 2907213
Communication 109172 107453 100983
Light Power Water 397031 398280 393656
Publications 31820 100719 36944
Repairs 37065 10363 23493
Rents 30556 38558 19330
Insurance 287883 537181 333810
Equipment 384075 845294 295042
Miscellaneous 36200 2050 4320
Subtotal 13871814 14094724 11269202
Lands Improvements 202448 210997
Equipment 969806 118245 186469
14841620 14415417 11666668
GENERAL
Enrollment for the regular terms was
19411942 494 average
19401941 557 average
19391940 549 average
The staff numbered 68 in 1942 as compared with 58 in 1941 and 65
in 1940
The Treasurer is bonded in the amount of 1000000
Receipts and disbursements were properly accounted for and all ex
penditures were within the limits of approved budgets and State law
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
officials and staff during this examination and throughout the year
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE SAVANNAH
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
Cash in Bank
AllotmentsChatham County Board of Education
Accounts ReceivableStudents
549
616935
133037
41599
791571
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Regular
490279
RESERVES
Unearned IncomeStudent Fees and Board
325790
DEFICIT
24498
791571
National Defense Accounts Payable432934
National Defense Salaries Outstanding 139500
572434
Subject to reimbursement
Current Inventories omitted551
UNIVERSITY SYSTEM
SOUTH GEORGIA TEACHERS COLLEGE
STATESBORO552
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA TEACHERS COLLEGE STATESBORO

RECEIPTS 1941 6422437 400000 16326816 1942
INCOME FROM STATE REVENUE ALLOTMENTS Transfers Other Spending Units 8328098 237000 11714770
Revenues Retained Donations
Earnings Educational Services

Total income receipts p 23149253 1357886 2043132 349817 20279868 749903 890693 250758
NONINCOME Private Trust Accounts
CASH BALANCES JULY 1st Budget Funds
Private Trust Funds

26900088 22171222
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
14250060 13592070
243318 84852
5939063 4486267
160984 129602
545323 585224
274118 351912
30798 236237
533899 315257
87683
395092 471161
22372655 20340265
486709
1442328
1456945
890693
250758
568532
852750
261764
147911
26900088 22171222Jte
I
HHHmilH
553
UNIVERSITY SYSTEM
SOUTH GEORGIA TEACHERS COLLEGE STATESBORO
FINANCIAL CONDITION
The South Georgia Teachers College at Statesboro ended the year with
a current surplus of 31919
FUNDS AVAILABLE FOR OPERATIONS
The allotment to this College by the Regents from State Appropriation
funds amounted to 8390772 for the year Bulloch County Board of Edu
cation contributed as additional 237000 for part salaries of teacher
training From the earnings of the school from students fees and tuition
3816811 was realized and dormitories and rent income amounted to
2016350 and board receipts was 4627020 farm income 711345 store
sales 289769 athletics brought in 166408 and other income was 87064
The above income totaled 20342542 which together with the balance at
July 1 1941 of 890693 made 21233235 available for operations for
the year

DISPOSITION OF OPERATING FUNDS
From the 21233235 available funds 62674 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office The college expended 20340265 for maintenance and
568532 for equipment charged to capital outlay leaving cash balance
of 261764 at June 30 1942 which with accounts receivable less liabili
ties and reserves reflects surplus of 31919 as shown
COMPARISON OF EXPENDITURES
Year Ended June 30
ACTIVITY 1942 1941 1940
Administration 2852537 3014378 2742152
Plant 1608782 2003464 2062865
Library 1102568 1599785 1330921
Instruction 9518454 10695365 8759769
Dormitories 1093740 1202625 1284508
Dining Hall 4169120 4744258 4685958
Farm and Dairy 479091 696739 360061
Book Store 114505 153671 150810
Athletic and Phys Ed 191407 1415298
20938797 24301692 22792342554
OBJECT
Personal Services 13592070 14250060 13942032
Travel 84852 243318 400657
Supplies Materials 4486267 5939063 5584231
Communication 129602 160984 156294
Heat Light Power Water 585224 545323 471031
Publications 351912 274118 366420
Repairs 236237 30798 122843
Insurance 315257 533899 192819
Equipment 87683 793071
Miscellaneous 471161 395092 183347
Subtotal20340265 22372655 22212745
Lands and Improvements 486709
Equipment 568532 1442328 579597
Total 20908797 24301692 22792342
GENERAL
The enrollment for regular terms was
19411942 321 average
19401941 482 average
19391940 532 average
The College received 8390772 from the Regents an increase of
1939707 over the amount allotted for the previous year This was to
absorb in part the 4612046 reduction in the school earnings because of
drop in student enrollment while the expenses were decreased 2032390
Using the enrollment for each year as shown above the cost of operating
this school was 41753 per pupil in the 193940 year 46416 in the 1940
1941 year and 63365 per pupil in the 19411942 year This is not a
healthy condition and a drive should be made to build up the enrollment
of this school and if unsuccessful measures should be taken to reduce
the overhead cost
The regular staff numbered 59 in 1942 as compared with 75 in 1941
and 65 in 1940
The President and the Treasurer are bonded in the sum of 1000000
each
Receipts and disbursements were properly accounted for and all expendi
tures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
President and TreasurerBSW
UNIVERSITY SYSTEM
SOUTH GEORGIA TEACHERS COLLEGE STATESBORO
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
CASH
ACCOUNTS RECEIVABLE
Bulloch County Board of Education
LIABILITIES RESERVE SURPLUS
LIABILITIES
RESERVE
Unearned Income
Prepaid Fees
Student Deposits
SURPLUS
For Operations
465710
147911
555
409675
235865
645540
None
613621
31919
645540vxwrV
557
UNIVERSITY SYSTEM
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
TIFTON558
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
RECEIPTS
1941
1942
INCOME FROM STATE REVENUE RECEIPTS
Transfers Other Spending Units
Revenues Retained
Donations
Earnings Educational Services
11606925 6174242
Total income receipts
75000
7292069
600000
5367269
18973994 12141511
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
514473
4834975
19488467 16976486
6568183 6760479
457944 417687
3587365 3203050
197038 232744
355299 385039
18865 25435
503857 325842
85619 42066
256577 180092
521361 264943
22438 52869
12574546 11890246
Lands Improvements Personal Services 170081 515 633237 2024 274294 998795
Travel
Supplies Materials
Publications
Contracts 4276523
Equipment 200806
Davments
Total outlay 2078946 4477329
NE 30th
CASH BALANCES JU Budget Funds 4834975 608911

19488467 16976486
559
UNIVERSITY SYSTEM
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
FINANCIAL CONDITION
The Abraham Baldwin Agricultural College at Tifton ended the year
in a good condition having a surplus of 610605

FUNDS AVAILABLE FOR OPERATIONS
Allotment to this College by the Regents from State appropriation funds
amounted to 4700000 for the year The State Department of Education
transferred 1313050 to the College for Vocational Agriculture and Home
Economics this being the District Supervisors headquarters for Voca
tional Education for that section of the State and also transferred 211035
for National Defense Training Students tuition amounted to 1469228
the dormitories income was 837692 and dining hall income was 2550872
Poultry income was 329234 farm and garden cash income was 305274
but cannery income showed cash loss of 245775 inventories on hand will
convert same to a gain and miscellaneous income from sales rents and
store was 120744 500000 in gifts were received from Hon Cason
Calloway supplemented by a gift of 100000 from Sears Roebuck and
Company for short courses for farmers which has proved very beneficial
All items of income together with cash balance of 4834975 at July 1
1941 made a total of 17026329 available for operations and outlay for
the year as approved on budget
DISPOSITION OF AVAILABLE FUNDS
From the 17026329 available funds 49843 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office The College expended for operations 11890246 and
4477329 to complete the contracts for construction of canning plant home
economics building and other improvements leaving cash balance at June
30 1942 of 608911 for future operations
COMPARISON OF EXPENDITURES
Year Ended June 30
ACTIVITY 1942 1941
Administration 1099706 983386
Plant 1669550 3341159
Library 211290 317304
Instructional 5084845 5043320
Farm and Garden 406710 394714
Forestry and Nursery 27095 73861
1940
895765
1059336
261769
4320125
243917
51790560
Poultry 457258 262899 254411
Dining Hall 2764066 3094054 3639763
Dormitory 707492 902420 744226
Infirmary 63507 62369 155853
Store 47801 16554
Cannery 3828255 161452
16367575 14653492 11626955
OBJECT
Personal Service 6760479
Travel Expense 417687
Supplies and Materials 3203050
Communication 232744
Lights Power Water 385039
Printing 25435
Repairs and Alterations 325842
Rents 42066
Insurance and Bonding 180092
Equipment 264943
Miscellaneous 52869
6568183 5981870
457944 434756
3587365 3732135
197038 146706
355299 347649
18865 46142
503857 165136
85619 7500
256577 148273
521361 134682
22438 17712
SubTotal11890246 12574546 11162561
Equipment 200806 998795 370490
Lands and Buildings 4276523 1080157 93904
Total16367575 14653492 11626955
GENERAL
Enrollment for regular terms was
19411942 245
19401941 315
19391940 368
The regular staff numbered 24 in 1942 as compared with 24 in 1941 and
22 in 1940
Receipts and disbursements were properly accounted for and all ex
penditures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
officials and staffA I

561
UNIVERSITY SYSTEM
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
CASH BALANCE 608911
ACCOUNTS RECEIVABLE Students 86483
INVENTORIES
Dining Hall Groceries 383560
Processing Plant Food 479856
College Store Books etc 12775 876191
1571585
LIABILITIES
ACCOUNTS PAYABLE
Smith Electric Co 6439
RESERVES
Unearned Summer School Credits 78350
For Inventories 876191 954541
SURPLUS FOR OPERATION 610605
1571585I
563
UNIVERSITY SYSTEM
COASTAL PLAIN EXPERIMENT STATION
TIFTON564
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 15063631 8590453
Revenues Retained
Earnings Development Services 3636808 4806666
Total income receipts 18700439 13397119
CASH BALANCES JULY 1st
Budget Funds 1890671 2538857
20591110 15935976
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
5616887 6444358
137291 87480
2448730 3323263
135426 134670
197213 218466
8100 182136
116308 205473
196678 145256
194217 164806
2966579 1652221
18884 26405
2036313 12584534
OUTLAYS
Lands Improvements
Personal Services 963270
Supplies Materials 2015686
Repairs 47760
Insurance 7450
Contracts 2887380 2046398
Equipment 94394
Total outlay payments 6015940
CASH BALANCES JUNE 30th
Budget Funds 2538857 1305044
20591110 15935976m
BH
565
UNIVERSITY SYSTEM
COASTAL PLAIN EXPERIMENT STATION TIFTON
FINANCIAL CONDITION
The Coastal Plain Experiment Station at Tifton ended the year in a
good financial condition having cash and cash items of 1662270 with
accounts payable of 849613 leaving a surplus of 812657
FUNDS AVAILABLE FOR OPERATIONS
Allotment to this Station by the Regents for the year was 8650000
Internal income was from sales of agricultural and live stock products
rents and miscellaneous sources amounted to 4806666 The 13456666
income together with 2538857 cash balance at July 1 1941 made
15995523 available for operations and outlay for the year as approved
on budget
DISPOSITION OF AVAILABLE FUNDS
From the 15995523 available funds 59547 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office 12584534 was expended for the operations of the Station
and 2046398 was expended for lands buildings and improvements
leaving cash balance at June 30 1942 of 1305044
COMPARISON OF EXPENDITURES
Year Ended June 30
ACTIVITY 1942 1941 1940
Administration 781586 709526 895324
Plant 1219633 1022719 627515
Library 139289 113301 79747
Agronomy 882118 983132 704442
Forage Pasture 193205 873501 273171
Grass Breeding 198356 522597 124632
Horticulture 973968 911378 822881
Drug Plants 278030 344541
Tobacco 222719 186273 127615
Tobacco Pathology 110240 161957 133407
Nematology 34585 31117 29708
Entomology 21258
Dairy 1321300 3406737 617807
Animal Husbandry 3322272 4734539 2780235
Range Grazing 2106027 1252535
Coast Station 141523 232858 169181
Farm 768556 716163 634783
Shade Tobacco 1916267 1849379 2303612
14630932 18052253 10324060566
OBJECT
Personal Services 6444358 5616887 5065415
Travel 87480 137291 114575
Supplies Materials 3323263 2448730 1886040
Communication 134670 135426 100591
Light Power Water 218466 197213 192456
Publications 182136 8100 116050
Repairs 205473 116308 156088
Rents 145256 196678 165551
Insurance 164806 194217 135691
Equipment 1652221 2966579 1216417
Miscellaneous 26405 18884 15707
Subtotal 12584534 12036313 9164581
Lands Improvements 2046398 5921546 1159479
Equipment 94394
14630932 18052253 10324060
GENERAL
This Station serves the southern part of the State in experimental work
on plants suitable for farms in the section development of new projects
for use of farm and range land in analysis of soils in study of plant dis
eases and in working for elimination and control of diseases Extensive
work is being done on breeding cattle and grazing facilities The U S De
partment of Agriculture works in conjunction with the Station by par
ticipating on projects and paying part salaries of some employees
The Director is bonded in the amount of 1000000 and the Secretary
Bookkeeper 200000
The regular staff numbered 18 in 1942 as compared with 19 in 1941 and
18 in 1940
Receipts and disbursements were properly accounted for and all expendi
tures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
officials and staff during this examination and throughout the year
567
UNIVERSITY SYSTEM
COASTAL PLAIN EXPERIMENT STATION TIFTON
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
CASH BALANCE
OTHER CASH ASSETS
38 Bales Cotton sold 71042
1305044
357226
1662270
LIABILITIES
ACCOUNTS PAYABLE
CASH SURPLUS
849613
812657
1662270I HI
569

UNIVERSITY SYSTEM
GEORGIA STATE WOMANS COLLEGE
VALDOSTA570
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE WOMANS COLLEGE VALDOSTA
RECEIPTS 1941 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 11141715 6595930
Revenues Retained
Earnings Educational Services 8074787 8444777
NONINCOME
Public Trust Funds
Gift for Principal
Income
Investments
Private Trust Accounts
CASH BALANCES JULY 1st
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total income receipts 19216502 15040707
55669
18667 15125
12423 2000
45253 5394916
Budget Funds
Public Trust Funds
Private Trust Funds 2 945 40 9 i8S Qn

25940152 24312835
10129342 9787118
143543 163959
2572300 2752498
156143 128031
493647 405398
146989 67012
456860 191904
75575 101521
470293 154635
95052 42304
435422 581521
Total expense payments 15175166 14375901Sal
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE WOMANS COLLEGE VALDOSTA
PAYMENTS Continued
1941
raw
571
1942
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Publications
Repairs
Rents
Miscellaneous
Contracts
Equipment
70527 82070
3290 20893
2970
54365 38381
720
10284 4114
756000 682061
526060 1514730
Total outlay payments 1423496 2342969
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
5481403
101000
5262005
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
3514938 1836775
86759 2884
258390 391301
25940152 24312835572
UNIVERSITY SYSTEM
GEORGIA STATE WOMANS COLLEGE VALDOSTA
FINANCIAL CONDITION
The Georgia State Womans College at Valdosta ended the year in a good
financial condition having a current surplus of 259385
PUBLIC TRUST FUND
The Claude Davis Ingram DAR Student Loan Fund valued at
563884 consisted of 500000 invested in bonds 61000 in loans to
students and 2884 cash
PRIVATE TRUST OR AGENCY FUNDS
These consisted of students deposits and various students organizations
funds Cash on hand was 391301 and investments in War Bonds for
War Bond School Fund was 44400 the cost of 60000 maturity value
in 12 years
FUNDS AVAILABLE FOR OPERATIONS
The allotment to this College by the Regents from State Appropriation
funds amounted to 6650000 for the year Earnings from students fees
and tuition were 3027351 dormitories 1812045 board 3563498 and
other income 41883 The 15094777 income shown above together with
cash balance of 3514938 at July 1 1941 made 18609715 available for
operations for the year
DISPOSITION OF OPERATING FUNDS
From the 18609715 available funds 54070 was transferred to the
Supervisor of Purchases as the pro rata share of the cost of the operations
of that office The College expended 14375901 for maintenance and
2342969 for buildings and equipment leaving cash balance of 1836775
at June 30 1942 which with accounts receivable less liabilities and
reserves reflected surplus of 259385 as shown
COMPARISON OF EXPENDITURES
Year Ended June 30
ACTD7ITY 1942 1941 1940
Administration 1986382 2036604 2085211
Plant 3053906 2115372 734639
Library 691728 883855 495125
Instruction 6048385 6454412 6191525573
Dormitories 1872661 1997702 1711634
Dining Hall 2893366 2826422 2789347
Student Activities 172442 284295
316718870 16598662 14007481
OBJECT fc
Personal Services 9787118
Travel Expense 163959
Supplies Materials 2752498
Communication 128031
Heat Light Power Water 405398
Publication 67012
Repairs 191904
Rents 101521
Insurance 154635
Equipment 42304
Miscellaneous 581521
Subtotal 14375901
Lands Improvements
Personal Services 72070
Supplies Materials 20893
Publication
Repairs 38381
Rents 720
Miscellaneous 4114
Contracts 682061
Equipment 1514730
16718870
10129342 9645668
143543 122879
2572300 2545218
156143 130504
493647 417777
146989 107526
456860 206887
75575 62625
470293 95607
95052 243925
435422 428865
15175166 14007481
70527
3290
2970
54365
10284
756000
526060
16598662 14007481
GENERAL
The enrollment for regular terms was
19411942 299 average
19401941 327 average
19391940 346 average
The regular staff numbered 39 in 1942 as compared with 49 in 1941
and 54 in 1940
The Treasurer is bonded in the sum of 750000
Receipts and disbursements were properly accounted for and all expendi
tures were within the limits of approved budgets and of State law
The books and records were neatly and accurately kept
Appreciation is expressed for the cooperation and assistance of the
Treasurer and staff
574
UNIVERSITY SYSTEM
GEORGIA STATE WOMANS COLLEGE VALDOSTA
CURRENT BALANCE SHEET
JUNE 30 1942
ASSETS
BUDGET FUND
Cash
Accounts Receivable Student Accounts
PUBLIC TRUST FUND DAK Loan Fund
Cash
Securities
Student Notes
PRIVATE TRUST FUND Student Bank
Cash
Securities
1836775 227300 2064075

2884 500000 61000 563884
391301 44400 435701
3063660
LIABILITIES
BUDGET FUND
Accounts Payable 68359
Reserves
Unearned Summer School Credits 168915
For completing heating plant and store 1517416
Art set installation 50000 1804690
TRUST ACCOUNTS
Reserve for
D A R Loan Fund 563884
Student Bank 435701
2804275
SURPLUS FOR OPERATION 259385
3063660
Note Accounts Payable
Foote and Davies Co 7000
Reeder and McGaughey Inc 2520
Southern Stationery Printing Co 37540
Zaun Equipment Co 17000
Miscellaneous for Library Books 4299
68359
QA
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