Report of the State Auditor of Georgia, year ended June 30, 1943

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THE LIBRARY OF
THE UNIVERSITY OF GEORGIA
BSBBStSwStWgjREPORT
OF THE
f
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
94194 3

j
3 fcJjL
State AuditorSTATE 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 1943
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 fcJyLJjL
State Auditor
Atlanta Ga
December 31 1943TABLE OF CONTENTS
Page
Statistics
Statement of Operations Consolidated
Receipts and Payments all Agencies
Explanatory Notes
State Revenues
Receipts by Class of Revenue
Distribution of Revenues to Budget Fund Accounts
Budget Funds
Receipts and Payments Operating Funds of all Spending Units
Receipts and Payments Operating Funds
Agriculture Department of
Agricultural and Industrial Development Board of
Audits Department of
Banking Department of
Capitol Square Improvement Committee
Comptroller General
Confederate Pensions Department of
Education Department of
Entomology Department of
Forestry Department of
Game and Fish Department of
Geology Mines Department of
Governor
Herty Foundation
Highway Department of
Hospital Authority
Labor Department of
Labor Unemployment Compensation Bureau
Law Department of
Library
Merit System Council
Military Department of
8 12
10
23
27
37
43
47
55
59
65
75
93
99
107
113
117
125
129
155
163
167
175
181
185
189
195
199
205
Military State Defense Corps
Milk Control Board
Natural Resources Department of
209
Naval Stores Supervising Inspector
Old Capitol Rebuilding Committee
Pardons and Paroles Board of
Parks Department of
Pharmacy State Board of
Prisons Board of
Properties Commission
Public Health Department of
Public Health Tuberculosis Sanatorium
211
215
219
225
231
249
253
261
124189TABLE OF CONTENTS Continued
Page
Public Safety 26
Public Service Commission 21
Public Welfare Department of
Administration Public Assistance 287
Institutions
Confederate Soldiers Home
Training School for Girls
School for the Deaf
School for Mental Defectives
Academy for the Blind
Training School for Boys
Milledgeville State Hospital
Purchases Supervisor of
Revenue Department of
Secretary of State
State Treasury
Veterans Service Office
Workmens Compensation Board of
University System of Georgia
All Units Consolidated
Regents
Georgia S W College Americus
Agricultural Extension Athens
University of Georgia Athens
School of Technology Atlanta
Evening School Junior College Atlanta
General Extension Atlanta
University of Georgia School of Medicine Augusta
West Georgia College Carrollton
Middle Georgia College Cochran
307
311
315
319
323
329
337
341
349
355
365
373
395
401
407
411
Georgia Normal Agricultural College Albany 42i
427
433
445
495
515
521
527
535
541
North Georgia College Dahlonega 547
South Georgia College Douglas 553
Georgia Experiment Station Experiment 559
Fort Valley State College Ft Valley 565
Georgia State College for Women Milledgeville 573
Georgia State College Savannah 5g3
South Georgia Teachers College Statesboro 591
Abraham Baldwin Agricultural College Tifton 597
Coastal Plain Experiment Station Tifton 603
Georgia State Womans College Valdosta 609VII
STATISTICSvm
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1943
TAXES
Property
Poll
Inheritance
Income
Amount
in thousands
5283
334
561
15325
Motor Fuel 18313
Alcoholic Beverage 3588
Beer and Wine 3144
Cigar and Cigarette 4629
Insurance Premium
Kerosene
312
Business License 204
Motor Vehicle License 2154
Drivers Licenses
Hunting and Fishing
Corporation Franchise
Carbonic Acid
Malt and Soft Drink Syrups
Fines and Forfeits
536
150
411
121
24
3
Percentage Percentage
of Class to Total
Total
Taxes 57010
93
6
10
269
321
63
55
81
16
6
21
38
9
3
7
2
100
63
4
7
182
218
43
37
55
11
4
14
26
6
2
5
1
678
Per
Capita

169
11
18
491
586
115
101
148
29
10
38
69
17
05
13
04
01
1825
GRANTS FROM COUNTIES TO
Highway Dept noncash 524
Public Welfare Dept 487
Total 1011
518
482
100
6
6
12
17
15
32STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1943
DONATIONS RECEIVED BY
Education Dept
Forestry Dept
Highway Dept
Public Welfare Dept
University System
Public Safety Dept
Amount
in thousands
15
9
14
36
95
2
Total
171
Percentage Percentage Per
of Class to Total Capita
88
53
82
210
555
12
100
2
05
GRANTS BY U S GOV TO
Education Dept 2872
Labor Dept
Forestry Dept
Public Health Dept
Highway Dept
Public Welfare Dept
University System
Total
563
118
1009
5786
5096
1528
16972
169
33
7
60
341
300
90
100
34
7
1
12
69
61
18
202
92
18
04
32
185
163
49
543
RENTS INTEREST ON
INVESTMENT PROPERTIES
588
100
7
19
OPERATING EARNINGS
General Government Depts
Protection Depts
Health Depts
Natural Resources Depts
Highway Dept
Charities Depts
Hospital Depts
Penal Corrections
Educational Depts 5
Recreational Depts
Total
CONTRIB PUB TR FDS
Grand Total
623 75 7 20
939 112 11 30
115 14 1 04
380 45 5 12
139 17 2 05
6 1
108 13 1 04
71 8 1 02
5969 714 71 191
10 1
8360 100 99 268
45 02
84157 100 2694 3
DISTRIBUTION OF REVENUE RECEIPTS
in thousands
YEAR ENDED JUNE 30 1943
Distributed to
Common
Source of Revenue Schools
1 Taxes 18905
2 Percentage 332
3 Per Capita 605
4 Grants from
U S Gov 2872
5 Percentage 169
6 Per Capita 92
7 Grants from
Counties
8 Percentage
9 Per Capita
10 Donations 15
11 Percentage 88
12 Per Capita 01
13 Rents
14 Percentage
15 Per Capita
16 Operating
Earnings
17 Percentage
18 Per Capita
19 Contrib Pub
Tr Fds
20 Percentage
21 Per Capita
22 Totals
23 Percentage
of Totals
24 Per Capita
of Totals
NOTE 1940 Pop 3123723
University System Highway Dept Counties for Roads Public Debt
2210 39 71 11401 200 365 4340 76 139 8237 144 264
1528 90 49 5785 341 185 524 518 17
95 565 03 14 82
540
918
17
2 6094 729 195 45 100 01 139 17 05
21794 9972 17863 4340 8777
259 118 319 212 52 104
698 572 139 281
Distribution to Public Debt Service Sinking Fund was 9758 thousands of which
1521 thousands was from undistributed revenue of prior period
DISTRIBUTION OF REVENUE RECEIPTS
in thousands
YEAR ENDED JUNE JO 1943
Total
Public Welfare State Institutions Hospitals Public Health Outside Agents All Other
4861 UK 166 2873 50 92 942 30 1056 19 34 2185 38 70 57010 I 1000 I 1825 3
5659 181 1009 60 32 us 7 04 16972 4 1000 5 543 6
487 482 i 16 M 211 01 11 64 48 82 02 1011 7 1000 8 33 9 171 10 1000 11 05 12 588 13 1000 14 19 15
6 1 101 12 03 121 14 04 1897 227 61 8360 16 1000 17 268 18 46 19 1000 20 01 21
11013 3010 2072 1056 4260 84157 22
131 36 25 50 1000 23
362 M 34 137 2694 24
HHk B

1
2
3
4
5
6
7
8
9
10
ID
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Xll
GOVERNMENTAL COST PAYMENTS
in thousands
YEAR ENDED JUNE 30 1943
Operating Expense
Object
Amount
Personal Services 13561
Travel Expense 866
Supplies Materials 5906
Telephone Telegraph Postage 335
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Interest
Pensions Benefits
Grants to Civil Divisions
Contracts
Equipment
Miscellaneous
390
217
381
204
103
137
384
368
649
Pet
577
37
251
14
17
9
16
9
4
6
16
16
28
Totals
23501
100
Percentage of Totals
Per Capita of Totals
295
COMPARISON OF TOTALS
Year Ended June 30 194220294
Year Ended June 30 1941 21101
Year Ended June 30 1940 18921
Year Ended June 30 1939 18853
Year Ended June 30 1938 17354
Year Ended Dec 31 1936 11400
Year Ended Dec 31 1935 10053
Pensions
Per
Capita Amount
434
28
189
11
12
07
12
07
03
04
12
10040
25094
12
21
752
35134
305 650 29836
268 676 31390
285 606 22853
317 604 21440
279 556 20729
327 365 11770
282 322 13486
NOTE 1940 Pop 3123723Xlll
GOVERNMENTAL COST PAYMENTS
in thousands
YEAR ENDED JUNE 30 1943
nefits Grants Lands Bldgs Hways Eqpt Total
Per Per Per Per Per Per
centage Capita Amount centage Capita Amount centage Capita
723 35 23 14284 179 457 1
92 4 03 958 12 31 2
657 30 20 6533 82 209 3
5 340 4 11 4
6 396 217 5 3 13 07 5 6
84 4 03 465 6 15 7
3 207 3 07 8
103 137 384 1 2 5 03 04 12 9 10 11
286 322 10040 126 321 12
714 803 25094 315 803 13
18326 873 587 18326 230 587 14
1088 52 35 1456 18 47 15
42 2 100 264 01 691 9 100 22 16
100 20996 79631 17
441 18
1125 672 2549 19
448 955 16418 247 525 66548 100 2130 20
398 1005 26270 334 841 78761 100 2522 21
34 5 732 24531 370 785 66306 100 2123 22
360 686 19194 323 614 59486 100 1904 24
333 664 24205 388 775 62288 100 1995 24
338 377 11660 335 373 34830 100 1115 26
378 432 12127 340 388 35665 100 1142 26
SUMMARY OF
RECEIPTS AND PAYMENTS
OF
ALL STATE AGENCIES
YEAR ENDED JUNE 30 1943RECEIPTS
Consolidation of All State Agencies
1942
1943
REVENUE
Taxes
Grants from U S Government
Grants from Counties
Donations
Income on Investment Properties
Earnings from fees rents sales
Contribution from Public Trust Funds
5843344407
1533652987
112809349
19239794
58359425
558531434
4941387
5700969283
1697217308
101057553
17108466
58299158
836044355
4490814
Total revenue receipts 8130878783 8415686937
NONREVENUE
Public Trust Funds 1273710052
Private Trust Accounts 208077165
Public Debt 364287960
1356952202
241367684
46933877
Total nonrevenue receipts
1846075177 1645253763
CASH BALANCES JULY 1st
Budget Funds
In State Treasury Unallotted 10137481
In Spending Units Unexpended 746906489
In Collecting Units Unfunded 19640232
Public Trust Funds
In Spending Units
and U S Treasury 2703648094
Private Trust Funds
In Spending Units 8134540
Sinking Fund
In State Treasury 23572000
In Spending Units 14519178
Total Cash Balances July 1st 3526558014
Total receipts 13503511974
965528572
867996764
44955263
3523061680
22091348
29272000
17675412
5470581039
15531521739
Includes Undrawn Appropriation Balances in State Treasury Custody
AccountsPAYMENTS
Consolidation of All State Agencies
1942
1943
GOVERNMENTAL COST
Expense
Outlays
5024863176 5863493663
1641911959 2099642378
Total cost payments 6666775135 7963136041
NONCOST
Public Trust Funds 454296466 274270011
Private Trust Accounts 194120357 272983319
Public Debt 717738977 391160669
Total noncost payments 1366155800 938413999
CASH BALANCES JUNE 30th
Budget Funds
In State Treasury Unallotted 965528572
In Spending Units Unexpended 867996764
In Collecting Units Unfunded 44955263
Public Trust Funds
In Spending Units
and U S Treasury 3523061680
Private Trust Funds
In Spending Units 22091348
Sinking Fund
In State Treasury 29272000
In Spending Units 17675412
802467968
607712121
34008139
4605743871
9524287
301120217
288443670
Total cash balances June 30th 5470581039 6629971699
Total payments13503511974 15531521739
Includes Undrawn Appropriation Balances in State Treasury Custody
Accounts
RECEIPTS AND PAYMENTS OF ALL STATE AGENCIES
Revenue receipts in the year were 8415686937 not including Public
Trust Fund Income an increase of 284808154 over the previous year
527195876 over 1941 and 2003229264 over 1940
Item of Public Trust Funds 1356952202 is made up of 1213638850
unemployment compensation tax for payment of benefits to the unem
ployed 87792303 interest from U S Treasury on Unemployment Com
pensation Tax on deposit in the U S Treasury 4590279 from gifts for
principal of public trust funds of the University System with an account
ing deduction to write off State Bank Stock Debt to University of 100
00000 now ruled not a State Debt 17540775 from interest and rent on
public trust fund investments 37880809 from realizations of investments
plus 10000000 State Bank Stock Debt written off From University Sys
tem Endowment Fund Income 4490814 was transferred to general fund
income
Item Private Trust Accounts 241367684 consists of agency funds
through spending units not including U S Tax received and offset by pay
ment to U S Government in the year
Item Public Debt 46933877 is the sum of 5550000 State Refund
ing 4 50year Bonds to the University System 3500000 U of Ga
Athletic Association and 37883877 U of Ga School of Aviation
Cash Balances at the beginning of the year are set out in detail in the
statement
Governmental Cost Payments are the totals from Operating State
ments section statement consolidating the expense and outlays payments
of all the State spending agencies
Public Trust Funds 274270011 is from Unemployment Compensa
tion benefit payments of 237597343 Academy for the Blind for equip
ment 2368 University System investments 36105208 and expenses of
565092
Private Trust Accounts payments are agency funds through spending
units not including payments to U S Government for tax offset by
receipts
Public Debt payments of 391160669 were in liquidation of 2666
79093 Highway Refunding Certificates 20400000 State 414 bonds
250000 State 7 bonds 54000000 W A Rental Warrants 131
RECEIPTS AND PAYMENTS OF ALL STATE
AGENCIES Continued
00000 U S of Ga Athletic Association loans 28759755 U of Ga Avia
tion School loans 2000000 Tech Athletic Association loans 1071821
Ga CoOp Association loans and 4900000 Hospital Authority bonds
107023135 balance of Tattnall Prison Debt to U S Government was
paid in the year but was treated as an Outlay Cost paymentiiSfSSiifflSiHSS
STATE REVENUES
STATEMENT OF RECEIPTS AND DISTRIBUTION
RECEIPTS BY CLASS OF REVENUESTATEMENT OF STATE REVENUE
RECEIPTS
1942
1943
REVENUE
Taxes Fines and Forfeits
Property Tax General
Property Tax Utility
Property Tax Intangible
Poll Tax
Inheritance Tax
Income Tax
Motor Fuel Tax
Alcoholic Beverage Tax
Malt Beverage Tax
Wine Tax
Cigar and Cigarette Tax
Carbonic Acid Gas Tax
Insurance Premium Tax
Kerosene Tax
Malt Syrups Tax
Soft Drinks Tax
Business License Taxes
Motor Vehicle Tax
Motor Drivers License Tax
Hunting and Fishing License Tax
Corporation Franchise Tax
Fines and Forfeits
396936350
88255227
16904242
30027085
54264083
1128716932
2566610580
285100864
183988007
49531031
395811064
10786727
110996983
30399406
7307
2464298
131961540
231733177
65118355
19479875
44150491
100783
t 431336198
91373046
5605618
33423992
56066468
1532538175
1831304006
358842592
247081906
67291674
462846962
12139727
91789138
31217019
8275
2401239
120408282
215372050
53569148
14995465
41044185
314118
a
i
i
S
i
t
1
Total Taxes Fines and Forfeits5843344407 5700969283
Grants from U S Government
Highways 644910344
Education 304723935
Public Assistance and Relief 491286224
Health 91803700
Agriculture 100928784
578546000
328804668
565950072
100889451
123027117
Total Grants from U S Government1533652987 1697217308
Grants from Counties
Highways noncash 72003168 52416843
Public Assistance and Relief 40806181 48640710
Total Grants from Counties 112809349 101057553STATEMENT OF STATE REVENUE
RECEIPTS Continued
REVENUE Continued
Donations for Operations
Highways
Education
Public Assistance and Relief
Public Safety
Health
Natural Resources
Agriculture

1942
16113259
695170
380000
150000
1120590
780775
1943
1350000
10203820
3639669
216363
934114
764500
Total Donations for Operations 19239794 17108466
Rents on Investment Properties
Hypothecated
Other
54000000 54000000
4141675 4600008
Total Rents on Investment Properties 58141675 58600008
Interest
Investments
217750
199150
Contribution from Public Trust Funds
University System Endowments
4941387 4490814
Operating Earnings by Fees Rents
and Sales for Services
General Government 47767638
Protection Services 81576952
Health Services 9467580
Development Natural Resources Services 36170197
Highway Services 10594458
Charities Services 2285736
Hospital Services 11146820
Educational Services 352980020
Corrections Services 6183938
Recreational Services 346745
Veterans Aid Services 11350
62356492
93885534
11488667
37964004
13905711
646854
10777869
596910836
7076835
1019553
12000
Total Operating Earnings 558531434 836044355
Total Revenue Receipts8130878783 8415686937
BALANCES JULY 1st
Undistributed General Funds
Budget Balancing Fund
6468954 188202544
3668527 777326028
Total Balances 10137481 965528572
Total Available Funds 8141016264 938121550910
STATEMENT OF STATE REVENUE DISTRIBUTION
1942
1943
DISTRIBUTION FOR OPERATIONS
Agriculture Dept of
Agricultural and Industrial Devel Board of
Audits Dept of
Banking Dept of
Capitol Square Improvement Committee
ComptrollerGeneral
Confederate Pensions
Education Dept of
Entomology Dept of
Forestry Dept of
Game and Fish Dept of
of
Geology Mines Dept
Governors Office
Herty Foundation
Highway Dept of
Highway Dept of Fixed
Labor Dept of
Employment Service
Bureau of Unemployment
Administrative Office
Law Dept of
Library
Military Dept of
Debt
Comp
Military DeptState Defense Corps
Milk Control Board
Natural Resources Dept of
Naval Stores Supervising Inspector of
Old Capitol Rebuilding
Pardons and Paroles Board of
Parks Dept of
Pharmacy Board of
Prisons Board of
Administration
Prison System
Prison System Prison Debt
Properties Commission
Public Health Dept of
Public Health Tuberculosis
Public Safety Dept of
Public Service Commission
Public Welfare
Administration
Public Assistance
State Institutions
Purchases Supervisor of
San

P 42311808 41796637
1453658 1268905
7200000 7200000
3762660 4698977
1800000 5500000
5150652 5600328
60340931 53281511
1833514554 2179353437
8122397 7276524
22307506 27377094
20696799 18813514
4626993 4348752
15900000 12572035
1120590 1141877
1838889008 1786358010
269118962 533358186
31375000
53728555 56319739
2573813 2508328
3725990 5618360
2080477 2496054
6765792 4865028
15000000 28400000
4870258 4289526
36915 25695
327253 258284
11290030
3228360
4229574 4195512
1302652 1312406
6949095 5989916
27140106 37015302
4802853 107023135
558992 565068
153116299 156632058
39572138 40458511
82052092 61368026
11088826 11136958
85824827 93939943
767108671 951095650
230503684 246178187
2236631
11
STATEMENT OF STATE REVENUE DISTRIBUTION Continued
DISTRIBUTION FOR OPERATIONS Continued
1942
1943
Revenue
State Department
76457610
Fees Retained by Outside Agents 102600691
Secretary of State
Treasury State
Admini stration
Public Debt
Supreme Court
Court of Appeals
Superior Courts
General Assembly
Land Title Fund
County Road Fund
University System
Veterans Service Office
Workmens Compensation Board of 10039438
11755997
2184618
108005050
6550000
7400000
21400000
20751
437424796
691136409
4146921
66694312
105568931
11213341
2767495
371697049
7376906
7323789
20869361
24219705
9505
434000000
997214939
3605299
8741539
Total Distribution for Operations 7150172661 8589694665
DISTRIBUTION OF UNFUNDED COLLECTIONS
Agriculture Dept of 314316
ComptrollerGeneral 355489
Governor
Library
Milk Control Board
PrisonsPrison System
Properties Commission
Public Health
Public Safety
Public Service
Revenue Dept

Secretary of State
Workmens Compensation Board of
43400
121800
146740
1041016
838934
17673451
1383500
8790785
9500

733883
1518389
3590046
516625
1588
1034940
1503636
4245000
10857099
10000
10
Total Distribution Unfunded Collections
25315031 10947124
Distribution Totals7175487692 8578747541
BALANCES JUNE 30th
General FundsUndistributed
188202544 802467968
Budget Balancing Funds 777326028
Total Balances 965528572 802467968
8141016264 938121550912
STATE REVENUE RECEIPTS
DETAILED BY CLASSES
TAXES
General Property 1942 Levy
On County Digests 801100358 at 5
mills net to State 353912478
Assessing Pees retained at source 12586744
Collecting Fees retained at source 13093849
Interest 266529
On Public Utilities Digests of 178
403868 at 5 mills
Income in lieu of ad val
88740268
1991180
On Intangibles Digests of 24680700
at 10 per M 229220 at 50
per M 43359270 at 100 per M
5483640 at 150 per M 10669
407 at 300 per M
General Property Prior Years Levies
On County Digests net to State
Collecting Fees retained at source
Interest
On Public Utilities Digests
net to State
Interest
On Intangibles Digests net to State
Poll
On 1942 Digest of 413167 at 100
On Prior Years Digest
Inheritance
Refunds
Income
Corporations
Returns
43005651
4786641
3684306
633614
7984
991849848
379859600
90731448
5421896 476012944
51476598
641598
183722
27360043
6063949
56764467
697999
Additional Assessments 31442305
Interest Penalties 6037528
Refunds 10249811 1019079870
52301918
33423992
56066468
13
TAXES Continued
Income Continued
Individuals
Returns
Additional Assessments
Interest Penalties
509972573
15418514
2882888
Refunds 14815670 513458305 1532538175
Sales Motor Fuels 6c per gal
American Oil Co
Arkansas Fuel Oil Co
Atlantic Refin Co
Citizens Oil Co St Marks
Colonial Oil Co
Gulf Oil Corp
Hardin H H N A
Hood Oil Co
130100744
18804882
28029208
34055195
34236557
265460867
27564126
30512150
31073418
59990110
157674691
14702237
Power Oil Co
Shell Oil Co
Sinclair Refin Co
Spur Distrib Co
Standard Oil Co Atlanta 340944978
Texas Co 166626145
Wofford Oil Co 179969333
U S Government 10739671
Cities and Counties 1493941
Other Dealers Users 281097534
Net to State
1 allowance retained by taxpayer
Sales Alcoholic Beverages
Refunds
Sales Beer
Refunds
Sales Wine net to State
Collecting fees retained at source
Refunds
Sales Cigar and Cigarette net to State
Collecting Fees retained at source
Refunds
Sales Carbonic Acid Gas
4c per lb
Sales Insurance Premiums
1 on Premiums
Refunds
Sales Kerosene
lc per gallon net to State
1 allowance retained by taxpayer
1813075787
18228219 1831304006
359098342
255750
247878919
797013
65635531
3316183
1660040
418051230
44976060
180328
94709575
2920437
30905367
311652
358842592
247081906
67291674
462846962
12139727
91789138
3121701914
TAXES Continued
Sales Malt Syrups
1 gross receipts
Sales Soft Drink Syrups
5 gross receipts
Business License Alcoholic Beverages
Distillers
Retailers
Wholesalers
Refunds
1263500
7980000
2600000
0
8275
2401239
11743500
Business License Small Loan Cos
69000
Business License Beer
Brewers
Retailers
Wholesalers
Refunds
100000
2885001
2891665
2334
6874332
Business License Wine
Manufacturers
Retailers
Wholesalers
Refunds
50000
1028250
825000
1000
Business License Chain Stores
Licenses 16219846
Refunds 31640
Business License Commercial Pishing
Fish Dealers 649000
Fishing Canning 1022670
1902250
16188206
1671670

Business License Fur
Trappers
Dealers Agents
212400
46500
258900
Business License Insurance Agents
Agents Adjusters
10847000
Business License Machinery
Dealers Agents
20630015
TAXES Continued
Business License Professions
Net to State
Collecting Fees retained at source
Refunds
6840833
628300
0
7469133
Business License Rolling Stores 485582
Refunds 7500
478082
Business License Sewing Machine
Companies Agents
211000
Business License Tobacco Salesmen
Business License Chauffeurs
Business License Other Occupations
Through County Tax Officers
and State Deputies
Net to State
Assessing Pees retained at source
Collecting Fees retained at source
Refunds
49680389
237144
4432326
1352050
316200
10174900
52997809
NonBus License Motor Vehicle
442962 Passenger Cars
636 Passenger Cars State Co City
89161 Trucks not for Hire
2781 Trucks for Hire
3660 Trucks State Co City
4590 Trailers not for Hire
815 Trailers for Hire
52 Trailers State Co City
6849 Auto Trailers
2783 House Trailers
1151 Passenger Buses
1837 School Buses
882 School Buses State Co
461 Ambulances
282 Hearses
City
2470 Motorcycles
171 Motorcycles State Co City
343 Dealers
254 Limited
Duplicate Certificates Transfers
Miscellaneous
Sheriffs Fees Penalties
111735907
248200
47908345
6801769
747600
9281579
9254725
13500
547600
626250
22947799
365000
268500
324193
175965
360550
44800
710000
95500
2457400
119040
337828
21537205016
TAXES Continued
NonBus License Auto Drivers
NonBus License Fishing
Net to State
Collecting Fees retained at source
3158521
354454
53569148
3512975
NonBus License Hunting
Net to State 10338644
Collecting Fees retained at source 1143846
Corporation Franchise
Domestic net to State 27295175
Collecting Fees retained at source 1135685
Refunds 86825
Foreign 14276250
Refunds 1576100
11482490
41044185
FINES FORFEITS
Cigar and Cigarette
Wine
Wild Life
Liquor
Total Taxes Fines Forfeits
60303
11855
16960
225000
314118
5700969283GRANTS FROM U S GOVERNMENT
Education Dept for Vocational Education
Education Dept for Vocational Defense Training
Education Dept for Vocational Rehabilitation
Labor Dept for Unemployment Comp Admin
Dept of Forestry for Fire Protection
Pub Health Dept for Soc Sec Health Work
Pub Health Dept for Ven Disease Control
Pub Health Dept for Child Welfare
Highway Dept for Regular Allotment 180236345
17
59331634
212111230
15746455
56319739
11822290
36262651
46840000
17786800
Highway Dept for Grade Crossings
Highway Dept National Recovery Act
Highway Dept Works Program
Highway Dept Secondary Roads
Highway Dept Planning Survey
Highway Dept W P A noncash
Highway Dept Access Roads
Highway Dept Flight Strips
Public Welfare Dept Administration
Public Welfare Dept Public Assistance
University System
Regents for Constructions
Agricultural Extension Service
University of Ga MorrillNelson Fund
School of Technology
Ga Experiment Station
Ga State College Savannah MorrillNelson Fund
18038252
1066611
6984315
19972943
3977730
135666075
192340061
20263668
31169476
478460857
1057694
91239845
7043396
29992561
19964982
3521698
Total Grants from U S Government1697217308
GRANTS FROM COUNTIES
Highway Dept noncash 52416843
Public Welfare Dept
Participation Surplus Commodity Distribution 1648165
Participation Public Assistance 46992545
Total Grants from Counties 101057553
DONATIONS FOR OPERATIONS
Education Dept for administration 354000
Education Dept for Supervision of Negro Education 1096031
Herty Foundation for Research 934114
Highway Dept Construction Participation 1350000

18
DONATIONS FOR OPERATIONS Continued
Public Safety Dept for barracks
Pub Welfare Dept Milledgeville State Hos
University System
Regents
Ga Nor Agr Col Albany
Agr Exten Athens
University of Georgia Athens
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
216363
3639669
123215
5000
501000
67111
932456
1542418
2038500
263500
3300000
372196
507115
0
Total Donations for Operations
17108466 i
RENTS ON INVESTMENT PROPERTIES
Henry Grady Hotel Land in Atlanta
Western and Atlantic Railroad
Chattanooga Hotels
Total Rents
INTEREST
Dividends on Railroad and Telegraph Stocks
3000000
54000000
1600008
58600008 B
199150
CONTRIBUTION FROM PUBLIC TRUST FUNDS
University System Endowments
EARNINGS GENERAL GOVERNMENT SERVICES
Revenue Dept
Warehouse Charges
Other
Secretary of State
State Treasury
Liquor
State Treasury Supreme and Appeals Courts Fees
Governor
State Library Commissioning Notaries
State Library Sales Acts Court Reports
Supervisor of Purchases
Total Earnings General Government Services
4490814
60587055
8950
221997
224900
314900
389085
577400
31705
500
62356492
L
ISi
GI
lOf
I0J
101
0x19
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 Workmens Compensation Board Expense
Workmens Compensation 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
Public Safety Department
Total Earnings Protection Services
7048369
178480
30475178
12983692
8683100
1776010
9740434
20705
299082
109000
456125
771375
75200
678141
280010
24000
1186600
9505
10979250
6390250
129000
1210
1590818
93885534
EARNINGSv 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
483611
1233090
3914900
2000
3220580
4500
60500
191313
308540
351000
1176090
68910
17500
456133
Total Earnings Health Services 11488667
EARNINGS DEVELOPMENT NATURAL RESOURCES SERVICES
Farmers Markets Rents
Insecticides Fees
Egg Inspection Fees
8628557
189952
137095020
EARNINGS DEVELOPMENT NATURAL RESOURCES SERVICES Continued
Entomology Dept 1894862
Milk Producers Regulatory Fees 1786863
Milk Distributors Regulatory Fees 1317506
Milk Stores Regulatory Fees 1092346
Milk ProducersDistributors Regulatory Fees 1933905
Natural Resources Dept Commissioners Office 25695
Dept of Game and Fish 31090
Dept of Mines 62639
Dept of Forestry 6360790
Herty Foundation 207763
Naval Stores Inspection Fees 166533
University System Agricultural Extension 64602
University System Agricultural Experiment Station Experiment 5357237
University System Agricultural Experiment Station Tifton 7472714
Total Earnings Development Services 37964004
EARNINGS HIGHWAY SERVICES
Highway Department
Sale of Equipment
Other
9984060
3921651
Total Earnings Highway Services
EARNINGS CHARITIES SERVICES
Public Welfare Dept
13905711
646854
EARNINGS HOSPITAL SERVICES
Tuberculosis Sanatorium
Public Welfare Dept School for Mental Defectives
Public Welfare Dept Milledgeville State Hospital
Total Earnings Hospital Services
629536
1399593
8748740
10777869
EARNINGS CORRECTIONS SERVICES
Tattnall Prison
Farm Products
Turpentine
Metal Working Shop
Concrete Working Shop
Print Shop
Other
Training School for Girls
Training School for Boys
Total Earnings Corrections Services
2302684
931353
2186632
324248
1971
1291370
14432
24145
707683521
EARNINGS EDUCATIONAL SERVICES
Education Dept
Librarians Examining Fees
Archives and History Library
Public Welfare Dept School for the Deaf
Public Welfare Dept Academy for the Blind
University System
Regents
Ga Nor Agr College Albany
Ga S W College Americus
Univ of Georgia Athens
Univ of Georgia Ath Asso Athens
Univ of Georgia Press Athens
Univ of Georgia Coop Asso Athens
Univ of Georgia School of Aviation Athens
School of Technology Atlanta
School of Technology Ath Asso Atlanta
General Extension Atlanta
Evening School and Junior College Atlanta
School of Medicine Augusta
West Ga College Carrollton
Middle Ga College Cochran
North Ga College Dahlonega
South Ga College Douglas
Ft Valley State College Ft Valley
Ga State College for Women Milledgeville
Ga State College Savannah
South Ga Teachers College Statesboro
Abraham Baldwin Agr College Tifton
Ga State Womans College Valdosta
235540
1400
14575
163577
22904
990797
3895093
3612293
295022956
44128984
3003222
1983857
21713705
66711855
20000558
5372212
6902049
8778344
9090435
9666230
14015770
3433373
7868650
43886782
5630583
7504039
5687054
7573999
Total Earnings Educational Services 596910836
EARNINGS RECREATIONAL SERVICES
State Parks
1019553
EARNINGS VETERANS AID SERVICES
Confederate Soldiers Home
12000
Total Revenue Receipts
8415686937
I
BUDGET FUNDS
23
RECEIPTS AND PAYMENTS
OF
SPENDING AGENCIES24
ALL STATE SPENDING UNITS
Consolidation
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriations
Budget Balancing Adjustments Lapses
Revenues Retained for Operations
Taxes
5410324802 5734867845
476359084 246542442
Grants U S Government
Grants Counties
Donations
Rents on Investment Properties
Earnings from Services
Transfers from Public Trust Funds
102600691
1533652987
112809349
19239794
558992
442403743
4941387
105568931
1697217308
101057553
17108466
565068
682276238
4490814
Total income receipts
7150172661 8589694665
NONINCOME
Public Trust Funds
Unemployment Compensation Tax1170260244
U S Treasury interest on Comp Tax Funds 76927407
Gifts 5210740
Income 15115734
Transfers to Budget Funds 4941387
Investments 11137314
Total Public Trust Fund receipts
Private Trust accounts
Bond Debt
Loans
State Revenue Collections Unfunded
1273710052
208077165
5200000
359087960
25315031
1213638850
87792303
5409721
17540775
4490814
47880809
1356952202
241367684
5550000
41383877
10947124
Total nonincome receipts
1871390208 1634306639
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
State Revenue Collections
Sinking Funds
746906489
2703648094
8134540
Unfunded 19640232
38091178
867996764
3523061680
22091348
44955263
46947412
Total cash balances
3516420533 4505052467
12537983402 14729053771 I25
ALL STATE SPENDING UNITS
Consolidation
PAYMENTS
1942
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Interest
Pensions Benefits
Grants to Civil Divisions
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
12385246
897199
4472816
335007
329856
282402
355432
190017
180594
109905
400771
8276927
21559255
414908
58289
21
84
09
69
59
82
74
31
43
68
30
10
55
60
81
1943
1356064511
86620973
590554210
33432026
39012164
21702027
38150870
20447988
10283177
13651572
38393816
1004039673
2509428801
36797507
64914348
5024863176 5863493663
914714
129985
1041687
5569
6335
108
218273
7570
835
Contracts 12881055
Miscellaneous 100497
Equipment 1112486
Total outlay payments
NONCOST
Public Trust Funds
Investments 140646
Expense Objects of Trust 7973
72295336
9189929
62728566
507960
632862
11530
8364876
267860
1832600711
4263954
108778794
1641911959 2099642378
Unemployment Compensation Benefits 4394344
Total public trust funds
Private Trust Funds 1941203
Bond Debt
Loans
Total noncost
71 36105208
68 567460
27 237597343
454296466 274270011
57 272983319
347318962 346229093
370420015 44931576
1366155800 938413999
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
State Revenue Collections Unfunded
Sinking Fund
Total cash balances45050524
64
80
48
63
12
67
12537983402 14729053771
86799676
352306168
2209134
4495521
4694741
607712121
4605743871
9524287
34008139
589563887
582750373127
DEPARTMENT OF
AGRICULTURE28
DEPARTMENT OF AGRICULTURE
RECEIPTS 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustment Lapses
Revenues Retained
Earnings Development Services
Transfers Other Spending Units
49408753
7096945
63596
1943
39516241
1707726
572670
24355
Total income receipts 42248212 41772282
NONINCOME
State Revenue Collections Unfunded
314316
733883
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
Indemnities Bangs Disease
Equipment
Miscellaneous
616584
700534
120524
386218
43251014 43012907
22683054
5473538
1470040
1888538
1160742
2896250
648777
60000
77590
4223335
1250141
132959
23326175
5225664
1526784
1678101
1087061
3146143
978619
57700
85505
1808901
153425
129844
Total expense payments 41964964 39203922
OUTLAYS
Lands Improvements
Equipment
779308
382220
1316138
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
120524
386218
990526
1120101
43251014 43012907
29
DEPARTMENT OF AGRICULTURE
SUMMARY
FINANCIAL CONDITION
The State Department of Agriculture was in good financial condition at
the end of the fiscal year June 30 1943 having a surplus of 521564 after
providing the necessary reserve to cover outstanding accounts payable of
468962
REVENUE COLLECTIONS
Revenue collections by the Department of Agriculture from licenses and
fees as authorized by law amounted to 54151770 for the year ended June
30 1943 This was 8683875 more than total revenue collections for pre
ceding fiscal year ended June 30 1942 and 11983908 in excess of collec
tions for the year ended June 30 1941 as shown in the following com
parison
YEAR ENDED JUNE 30
1943 1942 1941
REVENUE
Fish Dealers Licenses 592500 897500 779500
Fertilizer Fees 30475178 24775881 24885421
Feed Fees 12983692 7831260 7064419
Dairy Fees 483611 385776 360111
Farmers Markets 8055887 9882414 7420359
Insecticides 189952 166772 60101
Egg Marketing 1370950 1522892 1560061
Powdered Milk 5400 24885
Miscellaneous 13005
Totals54151770 45467895 42167862
Principal increases have been in fertilizer and feed fees while revenue
from Farmers Markets increased from 7420359 for the year ended June
30 1941 to 9882414 for the year ended June 30 1942 and then dropped
to 8055887 for the year ended June 30 1943 800000 of this decrease
in revenue from Farmers Markets in the current period as compared with
the preceding fiscal year ended June 30 1942 was due to the fact that in
the preceding year this amount was collected as rents paid in advance to
April 30 194830
In the year ended June 30 1941 the new Atlanta Farmers Market began
operations and the operation of the Cafe at the Market was changed to a
lease basis
For comparison the revenue collections for the three years from Farmers
Markets are analyzed below
YEAR ENDED JUNE 30
1943 1942 1941
Atlanta
Building rents and parking fees 6382109 7290152 3919746
Cafe 276628 379977 2357324
Barber Shop rent 99008 71258
Telephone commissions 49817 42338
Ice house rent to 43048 800000
Subtotals 6807562 8583725 6277070
Claxton 7800 6166 47206
Glennville 10624
Macon 1141455 1171860 967313
Pelham 1001 8882 10202
Thomasville 66272 78798 79473
Tifton 678
Valdosta 31119 32983 28471
Totals8055887 9882414 7420359
DISPOSITION OF REVENUE COLLECTIONS
Of the revenue collections totaling 54151770 in the period covered by
this report 53031669 was paid into the State Treasury together with the
386218 balance of revenue collections held from previous period leaving
1120101 on hand as of June 30 1943 to be cleared into the State Treasury
in the next fiscal year
INCOME AVAILABLE FOR OPERATIONS FOR THE
FISCAL YEAR ENDED JUNE 30 1943
The income for the operation of the Department of Agriculture is pro
vided by State Appropriation supplemented by miscellaneous fees and sales
Appropriation for the operation of this agency for the fiscal year ended
June 30 1943 was 40490072 However this was 733895 less than
amount of expenditures given budget approval and funds supplied by the31
State were increased by this amount as provided by law making total in
come from appropriation 41223967
From the 41223967 income from appropriation 24355 was transferred
to the State Supervisor of Purchases for the pro rata share of the cost of
purchasing leaving 41199612 net income from funds supplied by the
State for the period
Supplementing the 41199612 State funds appropriated for the use of
the Department was 572670 income from sales and fees at the Atlanta
Farmers Market Cannery opened May 13 1943 making total income of
41772282 available to meet the years operating cost
OPERATING COST FOR THE YEAR ENDED JUNE 30 1943
From the 41772282 available funds 40902280 was expended for
operations and outlay and 870002 remained on hand as part of the cash
balance at June 30 1943
This addition of 870002 to cash increased cash balance of 120524 at
the beginning of the period to 990526 at June 30 1943
The first lien on this cash balance of 990526 is for payment of
468962 in accounts payable the remainder of 521564 being available
for operations in the next fiscal year subject to reapproval on budget
Of the expenditures totaling 40902280 for the period under review
31690514 or 7747 was for the general operating expense of the De
partment 7513408 or 1839 for operation of the various Farmers
Markets and 1698358 or 414 for outlay payments for land buildings
and equipment
The outlay payments totaling 1698358 consist of 100000 for pur
chase of land for Tifton Farmers Market 282220 for Watermelon Shed
in Atlanta 750000 for Atlanta Market Cafe equipment purchased from
J E and J T Whitley who had operated the cafe on a lease basis and
566138 for equipment to be used in the Atlanta Farmers Market Can
nery opened May 13 1943
In addition to the 566138 equipment 384741 was expended for cans
for use at the Atlanta Farmers Market Cannery As shown under income
available to the Department 572670 was realized from the operations of
this cannery from opening date May 13 1943 to June 30 194332
COMPARISON OF OPERATING COSTS
The total expenditures of 40902280 for the year ended June 30 1943
were 1841972 less than expenditures for the preceding fiscal year ended
June 30 1942 and 21859633 less than for the year ended June 30 1941
The 21859633 decrease in the period under review as compared with the
1941 fiscal year is due principally to the expenditure of 22064647 for
construction of the Murphy Avenue Farmers Market in Atlanta in the year
ended June 30 1941
Total expenditures for the three periods are shown in the following
comparative statements
YEAR ENDED JUNE 30
BY ACTIVITY
Commissioners Office
Supt of Farms
Fertilizer Division
Bureau of Markets
Pure Food
Chemical Laboratory
Pure Seed
VeterinaryGeneral
VeterinaryBangs Disease
1943
2453603
212183
3813991
6068633
5144777
4640004
1556597
5991825
1808901
1942
1941
2731548 2463879
3930173
6569935
5500448
4102205
1341377
5479813
4511494
3954904
5472638
6936932
3869822
4236292
4815161
Total General Expense31690514 34166993 31749628
Farmers Markets
Atlanta
Market Expense 4764224
Market Outlay 1032220
Cannery Expense 384741
Cannery Outlay 566138
Claxton 20025
Edison 13385
5188684
779308
6320019
22064642
Gainesville
Glennville
Hazlehurst
Macon
Expense
Outlay
Pelham
Thomasville
184336
129525
808865
199477
50886
264068
969703
60261
57434
547027
26032
622722
51666
141875
573003
1000000
2871
25878533
Tifton
Expense 72755 15699
Outlay 100000
General 291160
Valdosta 531091 460700 248003
Total Farmers Markets
Exp 9211766 8577279 31012285
Total Expenditures 40902280 42744272 62761913
YEAR ENDED JUNE 30
1943
BY OBJECT
EXPENSE
Personal Services 23326175
Travel Expense 5225664
Supplies and Materials 1526784
Telephone Telegraph and Postage 1678101
Heat Light Power Water 1087061
Printing and Publicity 3146143
Repairs 978619
Rents
Insurance and Bonding
Equipment Replacements
IndemnitiesBangs Disease
Miscellaneous
57700
85505
153425
1808901
129844
1942
22683054
5473538
1470040
1888538
1160742
2896250
648777
60000
77590
1250141
4223335
132959
1941
22196570
4678897
2689339
1107570
961172
1868054
102470
1298400
64780
147422
4549486
33111
Total Expense 39203922 41964964 39697271
OUTLAY
LandTifton Market
Macon Market
BuildingsAtlanta Market
Equipment
CafeAtlanta 750000
CanneryAtlanta 566138
MarketAtlanta
100000
1000000
282220 483008 22064642
296300
Total Outlay 1698358 779308 23064642
Total Expenditures 40902280 42744272 62761913
The Number of employees at June 30 163
145
20634
GENERAL
The Commissioner of Agriculture is bonded in the amount of 5000000
the Finance Administrator for 2000000 and the bookkeeper for 1000000
All receipts were properly accounted for and all expenditures for the
period were within the provisions of law and approved budgets
Appreciation is expressed to the Commissioner officials and staff of the
Department of Agriculture for the cooperation given the State Auditors
office during this examination and throughout the year and for their dili
gence in following in their expenditures the approved budgets35
DEPARTMENT OF AGRICULTURE
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
CASH ASSETS
Regular Account
Cash Balance 995b
Revenue Account
Cash Balance 1MU1U1
2110627
LIABILITIES
CASH LIABILITIES
Accounts Payable 469862
RESERVE
Earnings not funded 1120101
1589063
SURPLUS
For Operations 521564
211062737
BOARD OF
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT38
BOARD OF AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 1500000 2250000
Budget Balancing Adjustment Lapses 46342 981095
Transfers Other Spending Units 1790 315
Total income receipts
1451868 1268590
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
31528
199782
1483396 1468372
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
J 967189 1092961
68230 74560
133985 28535
84085 32156
1189
37135
14921
1000 1000
13015
2755 1
Total expense payments
1283614 1269102
CASH BALANCES JUNE 30th
Budget Funds

199782 199270
1483396 1468372
State Planning Board to April 1 194339
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
SUMMARY
ACTIVITIES OF THE AGRICULTURAL AND
INDUSTRIAL DEVELOPMENT BOARD
This Board was created by Acts of the General Assembly and approved
March 19 1943 its membership being the Chairman of the Board of
Regents or a member of the Board of Regents designated by the Chairman
the State Superintendent of Schools the Commissioner of Agriculture the
Director of Public Health the head of the Department of Conservation
the Chairman of the Public Service Commission and 15 citizens from the
Stateatlarge appointed by the Governor
The duties of this Board are to advise with and coordinate the efforts
and activities of all departments and agencies of the State and its institu
tions in the promotion and planning of the agricultural industrial natural
resources and public health development in Georgia
Another duty provided in the law is that this Board is to advertise pro
mote make research surveys prepare plans maps and publish information
with respect to agricultural industrial and economic resources facilities
and establishments fn the State
The Board is likewise directed to develop longterm policies relative to
land and water utilization flood control conservation land settlement
tree cutting reforestation watershed protection public health and water
supply reservation
LEGAL RESTRICTIONS ON EXPENDITURE OF FUNDS
Members of the Board cannot be paid for their services but may receive
reimbursement for reasonable expense incurred in the performance of their
duties
Any and all expenditures for the expenses and operation of the Board
are required by law to be approved by the Governor
No funds available can be used for the purchase of any passengercarry
ing automobile and in lieu thereof each official or employee is required to
furnish out of their own personal funds such automobile as may be neces
sary for their official use and shall receive for the use of such automobile
for expense of operating same an amount not to exceed 5 cents per mile
No funds can be expended to purchase any supplies materials or equip
ment from other sources than as certified by the Supervisor of Purchases
No funds can be expended by any official or employee to purchase for40
resale any commodity for the personal or individual ownership of any
person connected with the Department
All other expenditures are regulated by the provision of law which states
that no payment can be made and no obligation can be incurred against
any funds appropriated for this Department or otherwise coming into its
hands unless same has been included in the budget of this Department and
approved by the Budget Bureau as provided by law Any expenditure or
obligation authorized or incurred by any official or employee of this De
partment in violation of the above provision of law may be declared to be
void and should there be any such void items the expenditure or obligation
is deemed to be illegal and any official authorizing and making such ob
ligation or taking part therein is liable to the State for the full amount
The Agricultural and Development Board ended the year June 30 1943
with cash surplus of 67697 with no accounts payable reported 131573
standing to the credit of the Planning Board in the State Treasury is to
be lapsed to the General Fund
FUNDS AVAILABLE FOR EXPENDITURE
Under the law the cost of operation of the Board is to be paid out of any
funds contributed by the Federal Government County or Municipal Gov
ernment gifts from individuals and from any other funds approved by
the State Budget Commission
The funds available to this Board from its creation to June 30 1943 the
close of the fiscal year were 11420 which was transferred from the State
Planning Board which was abolished by the Act creating this Board
283580 was the amount approved on budgets as being payable to the State
Treasury making total funds available 295000 For the 9 months opera
tions of the Planning Board the Budget allotment was 985325 which with
beginning balance of 199782 made available for that period 1185107 of
which 315 was transferred to the State Supervisor of Purchases 11420
to the Board of Agriculture and Industrial Development and 131573
remained in State Treasury to be lapsed
OPERATING COST
The operating cost of this Agency of the State which was in existence
for three months of the fiscal year ended June 30 1943 was 227303 of
which 197299 was for personal services 22256 for travel expenses and
7748 for miscellaneous expense such as supplies telephone telegraph
and postage The operating cost of the Planning Board for the 9 months
period was 104179941
GENERAL
All expenditures reported herein were within the provisions of law and
in accordance with budget approvals
The Acting Director of the Board has on file an official bond in the
amount of 200000
It is to be noted in the report that Victory Tax in the amount of 7815
was not withheld from the compensation of the Director and attention is
called to the fact that this is a personal liability of the Director to pay the
funds to the Federal Government and is not a liability of the Board
Appreciation is expressed to the staff of this office for the cooperation
given this Department during this examination and throughout the year
and for the diligence exercised in following the State regulations on ac
counting for public funds42
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
BALANCE SHEET
JUNE 30 1943
ASSETS
Cash on hand and in Bank 67697
Due from Personnel Victory Tax 7815
75512
LIABILITIES
Accounts Payable None
U S Collector Internal Revenue Victory Tax 7815
Current Surplus 67697
75512
Not including 131573 in State Treasury to credit of Planning
Board to be lapsed43
DEPARTMENT OF
AUDITS44
DEPARTMENT OF AUDITS
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments LapsesZZ 13nno 00
Transfers Other Spending Units Z
12100000
4900000
6224 15I6
Total income receipts
NONINCOME
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Miscellaneous
Total expense payments
OUTLAYS
Equipment
CASH BALANCES JUNE 30th
Budget Funds
7193776 7198484
Private Trust Account
1491450
620
2253442
8685226 9452446
5044280
531885
286956
99797
388597
23559
3750
10665
4974371
478882
113152
91095
416045
53185
3750
12859
6389489 6143339
42295
2253442
73169
3235418
520
8685226 945lIir
From Audit Report by W R Osborn Co Certified Public Accountants45
DEPARTMENT OF AUDITS
In accordance with agreement we have made an audit of the books of
account of the Department of Audits of the State of Georgia for the year
ended June 30 1943 and submit herewith our report together with the
relative statements enumerated in the index
A statement of cash receipts and payments is submitted in Exhibit
A The appropriation for the year ended June 30 1943 was 8500000
of which sum the amount of 7200000 was received in cash from the
State Treasurer during the period under review The balance of the ap
propriation 1300000 lapsed to General Fund under provision of Act
of the General Assembly The payments for the period under review
amounted to 6218024
Cash on demand deposit was verified by direct communication with the
depositories and the bank balances were as follows
Fulton National Bank Atlanta Georgia2205530
First National Bank Atlanta Georgia 1029888
3235418
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 sub
mitted for our inspection to support payments for personal services to
special investigators
Details of payments for expenses outlay and transfers are shown in
Schedules 1 2 and 3
The following is a comparative statement of the operations for the year
ended June 30 1943 as compared with that at June 30 1942
Particulars
Year
Ended
1943
Year
Ended Increase
1942 Decrease
Personal Service 4974371
Travel Expense 478882
Supplies and Materials 113152
Communication Service 91095
Stamping Printing and Binding 416045
Repairs and Alterations 53185
Miscellaneous Payments 12859
5044280 69909
531885
286956
99797
388597
23559
10665
53003
173804
8702
27448
29626
219446
Insurance and Bonding
Outlay
Transfers to Supervisor of Purchases
3750
73169
1516
3750
42295
6224
30874
4708
6238024 6438008 219984
The cost of operating the Department was reduced by 219984 for the
year ended June 30 1943 as compared with the year ended June 30 1942
The above comparative statement sets forth the increase and decrease in
the various accounts the greater portion of the net decrease being ac
counted for in the reduction of payments for supplies and materials
After a comparison with the past several years and in view of the afore
mentioned conditions we are of the opinion that the Department has been
operated on an economical and efficient basis
The bookkeeping records were found in excellent condition We appre
ciate the courtesies extended to us during the course of our examination
Respectfully submitted
W R OSBORN COMPANY
Certified Public Accountants
47
DEPARTMENT OF
BANKING48
DEPARTMENT OF BANKING
RECEIPTS 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
1 4425815
Budget Balancing Adjustment Lapses 663155
Transfers Other Spending Units 15 19
Total Income Receipts
1943
5896522
1197545
103
3761141 4698874
NONINCOME
Private Trust Account
5337
34989
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
PAYMENTS
270396
212206
55033
217543
4249080 5006439
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total Expense Payments 3976504
2640432 1007066 3240086 1123099
31810 25569
168694 144530
70131 112190
3055 3100
31760 36952
11681 2074
11875 13334
4700934
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
55033
217543
52973
252532
4249080 500643949
DEPARTMENT OF BANKING
SUMMARY
FINANCIAL CONDITION AT JUNE 30 1943
The State Department of Banking ended the fiscal year on June 30
1943 in good financial condition having a surplus of 52973 this being
the amount of cash in bank for operations with no outstanding accounts
payable reported
REVENUE COLLECTIONS
This Agency collects fees and assessments levied on the institutions
coming under the jurisdiction of the State Department of Banking as
provided by law
Total revenue collections from these sources in the fiscal year ended
June 30 1943 amounted to 6589460 of which 69000 was from business
license tax on small loan companies 6390250 from fees for open bank
examinations 129000 from fees for examination of credit unions and
1210 from other sources
There was an increase in revenue collections over the previous fiscal
year ended June 30 1942 of 2026763 This increase was due to increase
in the number of open bank examinations from 466 to 551 and fees col
lected thereof from 4381500 to 6390250 and a net increase of 18013
from other sources
DISPOSITION OF REVENUE COLLECTIONS
Total revenue collections of 6589460 was paid into the State Treasury
INCOME AVAILABLE FOR OPERATIONS FOR THE
FISCAL YEAR ENDED JUNE 30 1943
There was appropriated for the operation of this Agency for the fiscal
year ended June 30 1943 4962655 after deducting 933867 repealed
However this exceeded expenditures approved on budgets by 263678
which amount was duly lapsed as of June 30 1943 as provided by law
leaving income available for operations from State appropriation of
4698977
From the 4698977 available income 103 was transferred to the State
Supervisor of Purchases for the pro rata share of purchasing costs as
provided by law leaving net income available to the Department of
Banking to meet the years operating cost of 469887450
OPERATING COST FOR THE YEAR ENDED JUNE 30 1943
4700934 was expended for operating cost of the Department of Bank
ing for the fiscal year ended June 30 1943 which was 2060 in excess of
available income thereby reducing cash balance of 55033 at the begin
ning of the period to 52973 at the close of the period on June 30 1943
Of the total expenditures of 4700934 for operating cost for the year
ended June 30 1943 3240086 was for personal services 11230 99 for
travel expense 69122 for telephone and telegraph 75408 for postage
112190 for printing 36952 for bond premiums and 440 77 for other
expense
COMPARISON OF OPERATING COSTS
Total expenditures for operating costs in the fiscal year ended June 30
1943 were 4700934 as compared with 3976504 in the previous fiscal
year ended June 30 1942 a net increase of 724430 principal increases
being in personal services and travel expense
Examiners salaries were increased April 1 1943 under Legislative Act
of 1943 and salaries of other employees whose salaries are not fixed bv
law were increased over previous year
A comparison of Operating Costs is given as follows
YEAR ENDED JUNE 30
1943
EXPENDITURES
Personal Services 3240086
Travel Expense 1123099
Supplies 255 69
Communication 445 3q
Printing U2L90
Repairs 3100
Miscellaneous 13334
Insurance and Bonding 36952
Equipment 2o74
1942
2640432
1007066
31810
168694
70131
3055
11875
31760
11681
1941
2634584
981161
45574
196889
26320
19721
10000
32781
21674
Totals
4700934 3976504 3968704
Number of Employees
13
12
1251
PRIVATE TRUST FUNDS
There is held on deposit in savings account in the name of the State
Department of Banking 223014 This amount represents deposits ac
cumulated from liquidation of banks which have not been claimed and in
terest earned thereon
Victory taxes in the amount of 29518 deducted from salaries in the
period from January 1 1943 to June 30 1943 and held by the Department
at June 30 1943 were remitted to the Collector of Internal Revenue in
July of 1943
GENERAL
The Department of Audits has no jurisdiction over liquidating opera tings
of closed banks The Superintendent of Banks and the Superior Courts of
the State have exclusive jurisdiction over these duties and the distribution
of funds received in liquidation of banks under Court order
The Superintendent of Banks is bonded in the amount of 5000000 and
examiners are under 1000000 bond each
Books and records of this Department are well kept and appreciation is
expressed to the officials and staff for the cooperation rendered the De
partment of Audits during this examination and throughout the year and
for their diligence in following the approved budgets of the Department52
DEPARTMENT OF BANKING
ANALYSIS OF EXAMINATION FEES
YEAR ENDED JUNE 30 1943
OPEN BANK EXAMINATIONS
31 Examinations at
Examination
Examinations
Examinations
Examinations
Examinations
at
at
at
at
at
1
22
61
54
52
58 Examinations at
37 Examinations at
31 Examinations at
27 Examinations at
13 Examinations at
42 Examinations at
20 Examinations at
15 Examinations at
1
1
11
10
10
Examination
Examination
at
at
Examinations at
Examinations at
Examinations at
8 Examinations at
8 Examinations at
3 Examinations at
9 Examinations at
6 Examinations at
2 Examinations at
1 Examination at
5 Examinations at
2 Examinations at
1 Examination
2 Examinations
1 Examination
1 Examination
1 Examination
2 Examinations at
1 Examination at
1
at
at
at
at
at
2000
2500
3000
4000
5000
6000
7500
8500
10000
11000
12000
14000
15000
17000
17500
18750
19000
21000
25000
27500
30000
32500
34000
36000
38000
40000
42500
45000
47500
50000
52500
55000
57500
60000
62500
Examination at 80000
62000
2500
66000
244000
270000
312000
435000
314500
310000
297000
156000
588000
300000
255000
17500
18750
209000
210000
250000
220000
240000
97500
306000
216000
76000
40000
212500
90000
47500
100000
52500
55000
57500
120000
62500
80000
CREDIT UNIONS
35 Examinations at
17 Examinations at
16 Examinations at
15 Examinations at
8 Examinations at
26 Examinations at
6390250
500
750
1000
1250
1500
2000
17500
12750
16000
18750
12000
52000
129000
651925053
DEPARTMENT OF BANKING
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
Cash in Banks
305505
LIABILITIES
Reserve
For Private Trust Funds223014
For Victory Tax 29518 252532
SURPLUS
For Operations
52973
30550555
CAPITOL SQUARE
IMPROVEMENT COMMITTEE56
CAPITOL SQUARE IMPROVEMENT COMMITTEE
RECEIPTS 1942
INCOME PROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments
Transfers Other Spending Unite
Total Income Receipts
1800000
3698074
1943
2000000
3500000
3699413
5498074 9199413
NONINCOME
Private Trust Account
13879
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
3493247
1693016
8991321 10906308
EXPENSE
Personal Services
Supplies Materials
Communication
Heat Light Power Water
Insurance
Repairs
Rents
Miscellaneous
Building Cleaning Contract
Total Expense Payments
2172703 1852463
252561 226301
8400 7200
1717388 1833013
98535
303233 347720
750 41485
2741900 2883400
7295470 7191582
OUTLAYS
Equipment
2835
7020
CASH BALANCES JUNE 30th
Budget Funds
Private TrustU S Tax Unremitted
1693016
3693827
13879
8991321 10906308
From Audit Report by W R Osborn Co Certified Public Accountants57
CAPITOL SQUARE IMPROVEMENT COMMITTEE
October 15 1943
Capitol Square Improvement Committee
State of Georgia
Atlanta Georgia
Gentlemen
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 1943 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 was completed prior to the
period under review and the present Committee supervises the maintenance
and operation thereof The Committee is composed of
Dr M D Collins
Dr T F Abercrombie
Richard Job
A J Hartley
J Eugene Cook
B E Thrasher Jr SecyTreas
The bank account at June 30 1943 was reconciled and the bank balance
of 3693827 verified by direct communication with the First National
Bank Atlanta Georgia the depository
A statement of Cash Receipts and Payments is submitted as Exhibit
A The rents received from the State Industrial Board and Bureau of
Unemployment Compensation were verified by contact with each of these
offices The receipts from the State Treasurer were verified by inspection
of the State Treasurers records All paid checks were compared with the
cash book entries and vouchers therefor with supporting data were in
spected An analysis of payments for expenses for maintenance of the
building and grounds is set forth in Schedule 1 Payments for Outlay
and Personal Services are detailed in Schedules 2 and 3 respectively
The following is a condensed statement of receipts and payments for the58
period under review in comparison with the previous year ended June 30
1942
Year Ended Year Ended Increase
1943 1942 Decrease
Particulars
Receipts
Bank BalanceAt Beginning 1693016 3493247 1800231
Rents Received 3699996 3699996
NonRevenue 5500000 1800000 3700000
10893012 8993243 1899769
Payments
For Expenses 7191582 7295470 103888
For Outlay 7020 2835 4185
Transfers to Other State
Departments 583 1922 1339
7199185 7300227 101042
Bank BalanceAt End 3693827 1693016 2000811
10893012 8993243 1899769
Respectfully submitted
W R Osborn Company
Certified Public Accountants59
COMPTROLLER GENERAL60
COMPTROLLER GENERAL
RECEIPTS 1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustment Lapses
Transfers Other Spending Units
Total Income Receipts
9360433 13782568
4209781 8182240
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
PAYMENTS
4045 2149
5146607 5598179
355489 1518389
235925
1162900
1518389
6900921 5598179
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
4221235 4555827
484825 421798
45890 56754
258225 265493
306132 230044
4745 3075
12000 12000
49450 36383
30 7700
5382532 5589074
1518389
9105
6900921 559817961
COMPTROLLER GENERAL
SUMMARY
ACTIVITIES OF THE OFFICE OF COMPTROLLER GENERAL
The office of the Comptroller General is administered under the direction
of a Constitutional officer the Comptroller General
Under the Constitution of Georgia the General Assembly has the power
to prescribe the duties and authority of this officer
Under the laws enacted by the General Assembly it is the duty of the
Comptroller General to examine check and sign all warrants drawn upon
the State Treasury against the appropriations provided by the General
Assembly for the appropriations of the various State Agencies prior to
said warrants being presented to the State Treasurer for payment his
responsibility being not to countersign any warrant on the State Treasury
for which there are no funds available
The Comptroller General is also required to keep a record of the full
amount of all annual appropriations and a record of all warrants that he
may check and pay recording information as to what funds the warrants
are drawn against the time approved the amount in whose favor drawn
and any other information that is necessary to present a true exhibit of
his operations
Prior to 1937 the office of Comptroller General was the chief taxcollect
ing office of the State In 1937 the Acts of the General Assembly by creat
ing a Department of Revenue transferred the taxcollecting duties of the
Comptroller General out of his hands with the exception of such duties as
pertained to administration of the insurance laws of the State
By Acts of 1912 there was established in the office of Comptroller Gen
eral a department which is called Insurance Department of the State of
Georgia and is charged with the enforcement of the laws relating to in
surance The duties in general in the insurance field are investigations of
the affairs of companies doing business in Georgia including the determi
nation as to whether the companies are insolvent or fraudulently conducted
The Comptroller General is also charged with the duty of supervision of
companies before organization and has full power and authority to pre
scribe rules and regulations for the control and government of insurance
companies
A division of the Insurance Office is that of the State Fire Inspector
whose duty it is to make all investigations of all facts connected with any
fire which caused the destruction of property and if there is sufficient
evidence to charge any person with the crime of arson it is the duty of62
this office to cause the person to be arrested on warrant for further inves
tigation or prosecution
The Insurance Commissioner who is the Comptroller General is required
by law to collect any charges fees dues and taxes imposed on insurance
companies as provided by law and to pay such collections into the State
Treasury
LEGAL RESTRICTION OF EXPENDITURE OF FUNDS
The salary of the Comptroller General is fixed by law under Act of the
General Assembly approved February 5 1943 in the amount of 600000
per annum Prior to this enactment the salary of the Comptroller General
was 620000 per annum
Under the law approved March 20 1943 the salary of the Deputy In
surance Commissioner was fixed at 420000 per annum Prior to this
enactment the salary was fixed at 300000 per annum
All other restrictions on expenditure of funds are controlled by laws of
general effect which are cited as follows
No funds available can be used for the purchase of any passengercarry
ing automobile and in lieu thereof each official or employee is required to
furnish out of their own personal funds such automobile as may be neces
sary for their official use and shall receive for the use of such automobile
for expense of operating same an amount not to exceed 5 cents per mile
No funds can be expended to purchase any supplies materials or equip
ment from other sources than as certified by the Supervisor of Purchases
No funds can be expended by any official or employee to purchase for
resale any commodity for the personal or individual ownership of any
person connected with the Department
No payment can be made and no obligation can be incurred against any
funds appropriated for this Department or otherwise coming into its hands
unless same has been included in the budget of this Department and ap
proved by the Budget Bureau as provided by law Any expenditure or ob
tion authorized or incurred by any official or employee of this Depart
ment in violation of the above provision of law may be declared to be void
and should there be any such void items the expenditure or obligation is
deemed to be illegal and any official authorizing and making such obliga
tion or taking part therein is liable to the State for the full amount
FINANCIAL CONDITION
The office of Comptroller General ended the year June 30 1943 with cash
surplus of 9105 with no accounts payable thus indicating a sound position
also indicating that close supervision is given the financial mat63
REVENUE COLLECTIONS
During the year under review the Comptroller General collected 834
20286 in insurance taxes of which 10847000 was from Insurance Agents
Occupation taxes 5670900 from regulatory fees on Insurance Companies
2677300 from Insurance Agents Licenses 131000 from examinations
given Insurance Agents 203900 from nonresident agents licenses 17
76010 from the fire inspection assessment of onetenth of 1 of gross
premium of Fire Companies and 62114176 from the iy2 gross premium
tax on Insurance Companies
Prior to May 19 1943 the Insurance Premium Tax was collected by the
State Revenue Department and on this day this duty was transferred to
the office of Comptroller General under authority of the provision of law
that gives the Commissioner of Revenue the right to transfer revenue
collecting duties to other officers if the administrative duties of such de
partment are such that the collection of the revenue can be made to a better
advantage to the State
The entire amount of the 83420286 in revenue collections was trans
mitted to the State Treasury as required by law
The Revenue collections of 10847000 from Insurance Agents Occupa
tional Taxes compares with 11612500 collected from the same source for
the year ended June 30 1942 and with 10585480 collected in the year
ended June 30 1941
The 5670900 collected from regulatory fees on Insurance Companies
compares with 5517000 for the year ended June 30 1942 and with 55
84400 for the year ended June 30 1941
The 3012200 collected from Insurance Agents Licenses resident and
nonresident and from examination fees of Insurance Agents compares
with 3144100 for the year ended June 30 1942 and with 2883200 for
the year ended June 30 1941
The 1776010 collected from the onetenth of 1 assessment on Fire
Insurance Companies gross premiums compares with the 1878822 col
lected in the year ended June 30 1942 and with 585316 collected in the
year ended June 30 1941
FUNDS AVAILABLE FOR OPERATING COST OF DEPARTMENT
The legislative appropriation for the operating cost of the office of Comp
troller General is at present 6000000 per year however the actual funds
available for the appropriation is the amount approved on budget for ex
penditure which was 5600328 for the year ended June 30 194364
OPERATING COST
The total expenditures of the operating cost of the office of Comptroller
General was 5589074 for the year under review and 2149 was trans
ferred to the Supervisor of Purchases Office for the pro rata cost of pur
chasing for the off ice of Comptroller General thus leaving cash on hand in
the amount of 9105 which fully accounts for the funds available
COMPARISON OF OPERATING COST
YEAR ENDED JUNE 30
1941
Personal Services5285463
Travel Expenses n 25948
Supplies and Materials 92L17
Telephone Telegraph and Postage 270867
Printing and Publications 245751
Repairs 4664
Bond Premiums 11264
Equipment Purchases 65523
Miscellaneous Items 19113
1942
4221235
484825
45890
258225
306132
4745
12000
49450
30
1943
4555827
421798
56754
265493
230044
3075
12000
36383
7700
Total7120710
5382532 5589074
JuneSOmrwf 7 theaTo11 in Comptroller Generals office on
Z June 0 1941 T
GENERAL
The Comptroller Generals official bond is 2000000 with Maryland
Casualty Company as surety The Cashier and Deputy Insurance Com
missioner are under bond of 500000 each and all other employes
under a schedule bond of 100000 each Payees are
The records of this office are accurate and disbursements legally and
iztzt11 expenditures are within the
We wish to express our appreoiation for the cooperation evidenced to
EhroXfou s flicc tw taffil65
DEPARTMENT OF
CONFEDERATE PENSIONS66
DEPARTMENT OF CONFEDERATE PENSIONS
RECEIPTS 1942 1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 60340931 54086261
Budget Balancing Adjustment Lapses 804750
Transfers Other Spending Units 198 1 29
Total Income Receipts 60340733 53281382
CASH BALANCES JULY 1st
Budget Funds 6556361 5577306
66897094 58858688
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Repairs
Insurance
Pensions
Soldiers
Widows
Soldiers at Soldiers Home
Equipment
Miscellaneous refund

1085600
2653
15234
49505
1000
2725000
57399000
31000
10826
30
1024850
17231
46988
175
1000
1935000
50571000
18500
Total Expense Payments
61319788 53614744
CASH BALANCES June 30th
Budget Funds
5577306
5243944
66897094 588586867
DEPARTMENT OF CONFEDERATE PENSIONS
SUMMARY
FINANCIAL CONDITION
The Department of Confederate Pensions and Records ended the fiscal
year on June 30 1943 in good financial condition having a surplus of
1154444 after providing necessary reserve to cover 4092500 pension
payments due July 1 1943
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
The State Appropriation for the administrative expense of this Agency
was 771461 for the fiscal year ended June 30 1943 However adminis
trative appropriation of 771461 exceeded expenditures approved on
budgets by 13250 and this amount was lapsed as of June 30 1943 as
provided by law reducing income available from State Appropriation for
operations to 758211
From the 758211 income for operations 129 was transferred to the
State Supervisor of Purchases to cover the pro rata share of the cost of
purchasing leaving income available to the Department of 758082 to
meet the years operating cost
For the payment of pensions and ordinaries fees the State appropriated
53314800 for the period covered by this report which was 791500 in
excess of items given budget approval This amount of 791500 was
therefore lapsed as of June 30 1943 leaving 52523300 State Appropria
tion available for pensions and ordinaries fees
OPERATING COST FOR THE YEAR ENDED JUNE 30 1943
Expenditures for the administrative expense of the Department of
Confederate Pensions and Records for the fiscal year ended June 30 1943
amounted to 758644 of which 758082 was from income available for
operations and 562 from cash on hand
The expenditure of 562 from cash balance reduced cash for operations
from 1506 on hand at the beginning of the fiscal year to 944 at the end
of the year on June 30 1943 This remaining cash balance of 944 is
available for operating expenditures in the next fiscal period provided such
expenditure is reapproved on budget
Of the total expenditures of 758644 for operating cost of the Depart
ment 693250 was for personal services 17231 for supplies 46988
for telephone telegraph and postage and 1175 for other expense68
PENSIONS AND ORDINARIES FEES
In the year ended June 30 1943 1935000 was paid to Confederate Sol
diers 18500 to Soldiers at the Confederate Soldiers Home and 505
71000 to widows of Confederate Soldiers a total of 52524500 and
331600 to Ordinaries in payment of fees at the rate of 200 per year per
pensioner making total expenditures for pensions and ordinaries fees of
52856100 of which 52523300 was from State Appropriation for pen
sions and fees in the period and 332800 from cash on hand
The 332800 payment for pensions and fees from cash balance reduced
cash for pensions and fees from 5575800 on hand at the beginning of the
period to 5243000 on hand at the end of the period on June 30 1943 This
cash balance of 5243000 is available for payment of pensions and ordi
naries fees m the next fiscal period subject to budget reapproval
COMPARISON OF OPERATING COSTS
Administrative expense of the Department has been approximately the
same for the past several years but pensions have decreased from 695
60000 for the year ended June 30 1941 to 60155000 for year ended June
30 1942 to 52524500 for the year ended June 30 1943 with a corre
sponding reduction in ordinaries fees as shown in the following compara
tive statement
YEAR ENDED JUNE 30
1943
1942
1941
Pension Payments
Confederate Soldiers Pensions
5000 per month 1935000 2725000 3985000
Soldiers at Confederate Soldiers
Home500 per month 18500 31000 400 00
Widows of Confederates Soldiers
3000 per month 50571000 57399000 65535000
Totals 52524500 60155000 69560000
Ordinaries Fees
Fees based on 200 per year
per pensioner
331600 379600 445400f
69
Number on Pension Rolls
Confederate Soldiers at 5000
per month 25 38 55
Soldiers at Confederate
Soldiers Home 3 4 7
Widows of Confederate Soldiers 1330 1503 1722
Totals 1358 1545 1784
Administrative Expense
Personal Services 693250 706000 693000
Supplies 17231 15234 13992
Telephone Telegraph Postage 46988 49505 43562
Other Expense 1175 14479 16663
758644 785218 767217
Number of Employees on
Payroll June 30th
YEAR ENDED JUNE 30
1943 1942 1941
GENERAL
The records of this Agency are well kept and all expenditures are within
the provisions of law and budget approval
Miss Lillian Henderson Director of the Department is bonded in the
amount of 1000000
Appreciation is expressed to the Director and staff of this Department
for the cooperation given the State Auditors office during this examina
tion and throughout the year and for their diligence in following in their
expenditures the approved budgets70
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
IN FISCAL YEAR ENDED JUNE 30 1943
AND NUMBER LIVING JUNE 1 1943
County
Totals
No Amount
Soldiers
50 Monthly
No Amount
Widows
30 Monthly
No Amount
Appling 7
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
1
1
4
14
8
8
9
5
2
42
Bleckley 2
Brantley 2
Brooks 10
Bryan 2
Bulloch 7
Burke 8
Butts 10
Calhoun 5
Camden 3
Candler 4
Carroll 18
Catoosa 2
Chatham 27
Chattahoochee 1
Chattooga 9
Cherokee 18
Clarke 15
Clay 3
Clayton 4
Clinch 2
Cobb 27
Coffee 4
Colquitt 8
Columbia 4
Cook 5
Coweta 22
Crawford 5
Crisp 3
Dade 2
Dawson 9
Decatur 12
DeKalb 30
Dodge 13
252000
36000
36000
144000
516000
288000
288000
399000
249000
144000
1617000
75000
72000
360000
72000
303000
288000
405000
171000
132000
168000
766000
72000
1023000
36000
324000
702000
552000
108000
144000
72000
990000
144000
303000
144000
210000
792000
180000
138000
126000
333000
468000
1089000
471000
75000
60000
105000
60000
60000
55000
60000
7
1
1
4
14
8
8
8
4
2
41
2
2
10
2
7
8
9
5
3
3
17
2
27
1
9
18
15
3
4
2
27
4
8
4
5
22
5
3
2
9
12
29
13
252000
36000
36000
144000
516000
288000
288000
324000
189000
144000
1512000
75000
72000
360000
72000
303000
288000
345000
171000
132000
108000
711000
72000
1023000
36000
324000
702000
552000
108000
144000
72000
990000
144000
303000
144000
210000
792000
180000
138000
126000
333000
468000
1029000
471C0071
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
IN FISCAL YEAR ENDED JUNE 30 1943
AND NUMBER LIVING JUNE 1 1943
Totals
County No Amount
Dooly 4 174000
Dougherty 10 363000
Douglas 6 222000
Early 4 144000
Echols 1 36000
Effingham 3 108000
Elbert 11 438000
Emanuel 7 246000
Evans 2 72000
Pannin 1 36000
Fayette 4 186000
Floyd 20 797000
Forsyth 10 513000
Franklin 14 525000
Fulton 172 6567000
Gilmer 11 396000
Glascock 3 108000
Glynn 8 288000
Gordon 13 501000
Grady 12 453000
Greene 17 621000
Gwinnett 17 612000
Habersham 10 414000
Hall 21 756000
Hancock 4 174000
Haralson 6 267000
Harris 1 252000
Hart 7 300000
Heard 1 36000
Henry 4 234000
Houston 9 324000
Irwin 3 114000
Jackson 16 600000
Jasper 8 288000
Jeff Davis 2 72000
Jefferson 8 315000
Jenkins 4 144000
Johnson 6 222000
Jones 7 276000
Lamar 7 287000
Laurens 13 525000
Lee 5 180000
Lincoln 4 162000
Long 1 36000
Soldiers Widows
50 Monthly 30 Monthly
No Amount No Amount
4 174000
10 363000
6 222000
4 144000
1 36000
3 108000
11 438000
7 246000
2 72000
1 36000
4 186000
50000 20 747000
4 255000 6 258000
15000 14 510000
4 240000 168 6327000
11 396000
3 108000
8 288000
13 501000
12 453000
17 621000
17 612000
10 414000
21 756000
4 174000
6 267000
7 252000
7 300000
1 36000
45000 4 189000
9 324000
3 114000
1 60000 15 540000
8 288000
2 72000
8 315000
4 144000
6 222000
1 60000 6 216000
35000 7 252000
13 525000
5 180000
4 162000
1 36000
72
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
IN FISCAL YEAR ENDED JUNE 30 1943
AND NUMBER LIVING JUNE 1 1943
County
Lowndes
Lumpkin
Macon
Madison
Marion
McDuffie
Mclntosh
No
11
5
6
5
3
9
1
Meriwether i
Miller 7
Mitchell 11
Monroe 7
Montgomery 2
Morgan g
Murray 13
Muscogee 22
Newton g
Oconee 4
Oglethorpe 13
Paulding 7
Peach
Pickens
Pierce
Pike
Polk
Pulaski
Putnam
Quitman
Rabun
Randolph
6
5
4
4
5
6
3
4
8
5
Richmond 26
Rockdale g
Schley 1
Screven 3
Seminole 5
Spalding 12
Stephens 11
Stewart 5
Sumter 13
Talbot 5
Tattnall 1
Taylor 5
Telfair 3
Terrell 2
Thomas 16
Totals
Amount
420000
180000
216000
192000
108000
324000
36000
447000
252000
426000
276000
87000
291000
468000
855000
360000
168000
486000
252000
234000
180000
184000
229000
195000
216000
108000
144000
267000
189000
1077000
306000
36000
114000
180000
486000
483000
192000
534000
180000
36000
186000
126000
96000
648000
Soldiers
50 Monthly
No Amount
Widows
30 Monthly
No Amount
1 60000
30000
60000
40000
40000
45000
60000
11
5
6
5
3
9
1
10
7
11
6
2
8
13
22
8
3
13
7
6
5
4
4
5
6
3
4
8
5
26
8
1
3
5
12
11
5
13
5
1
5
3
2
15
420000
180000
216000
192000
108000
324000
36000
447000
252000
426000
216000
87000
291000
468000
855000
330000
108000
486000
252000
234000
180000
144000
189000
195000
216000
108000
144000
267000
189000
1077000
306000
36000
114000
180000
486000
438000
192000
534000
180000
36000
186000
126000
96000
58800073
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
IN FISCAL YEAR ENDED JUNE 30 1943
AND NUMBER LIVING JUNE 1 1943
County Tift No 9 Totals Amount 324000 264000 147000 128000 294000 108000 237000 180000 432000 171000 429000 291000 108000 498000 180000 72000 129000 339000 372000 126000 276000 165000 180000 18500 5 No 2 2 1 3 28 Soldiers 0 Monthly Amount 120000 20000 165000 60000 18500 3t No 9 4 4 3 7 3 6 4 12 4 11 8 3 13 5 2 2 4 10 3 6 4 5 L330 Widows Monthly Amount 324000
6 144000
Towns Treutlen 4 3 7 147000 108000 294000
3 6 108000
237000
Union Upson Walker Walton 4 12 4 11 8 180000 432000 171000 429000
291000
3 13 5 2 2 6 10 3 108000
Washington Wayne 498000 180000
Webster Wheeler White Whitfield 72000 129000 174000 372000 126000
Wilkes 7 4 5 216000
165000
Worth 180000
Soldiers Home 500 monthly 3 1358
Total on Rolls June 1 1943 Total Pension Payments Fiscal Year 1943 52524500 1 1953500 50571000
74
DEPARTMENT OF CONFEDERATE PENSIONS AND RECORDS
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
CASH IN BANK AND STATE TREASURY5243944
ACCOUNTS RECEIVABLE
For Pension Refunds received in July 1943 3000
5246944
LIABILITIES RESERVES SURPLUS
LIABILITIES
None
RESERVES
For Pension Payment due July 1 1943 4092500
SURPLUS
For Payment of Pensions n 53500
For Department Administration 944 n 544 44
5246944
75
DEPARTMENT OF
EDUCATION76
DEPARTMENT OF EDUCATION
RECEIPTS 1942
INCOME FROM STATE REVENUE ALLOTMENTS
AP1lai0f 1650848442
budget Balancing Adjustment Lapses 990 452 69
Revenues Retained
Grants from U S Government
Vocational Education 604 013 71
Vocational Defense Training 2 112086 13
Vocational Rehabilitation 86884 81
Donations lSM
Earnings Educational Services ig5 97
Transfers Other Spending Units3i2 873 89
Total Income Receipts1802227165
CASH BALANCES JULY 1st
Budget Funds 61334827
1863561992
PAYMENTS
EXPENSE
Personal Services
Travel
23266545
5155773
1295895
1145240
354514
1499336
34000
8250
1668427722
510015
Miscellaneous Voc Rehab Trainees 11870431
Supplies Materials
Communications
Publications
Repairs
Rents
Insurance
Grants to Civil Divisions
Equipment
1943
2157293756
266815209
59331634
212111230
15746455
1450031
235540
32837102
2146516335
82836571
2229352906
20
30867307
5931297
1091090
1572112
129068
511708
196200
8000
12740159
856199
19843535
Total Expense Payments1713567721
2073746675
OUTLAYS
Equipment Text and Library Books 67157700 711 496 90
Equipment Vocational Nat Defense 24 803 75
CASH BALANCES JUNE 30th
Budget Funds
82836571
81976166
1863561992 222935290677
DEPARTMENT OF EDUCATION
SUMMARY
FINANCIAL CONDITION
The State Department of Education ended the year June 30 1943 with a
surplus of 20176457 after providing a reserve for payment of all text
book purchase orders outstanding and a minor amount of accounts pay
able 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 1943 were 2179353437 of which 18904
78547 was available from State allotments 287189319 from the United
States Government and 1685571 from gifts and earnings of the State De
partment of Education
The 287189319 income of the State Department of Education from
the United States Government was 59331634 for regular Vocational work
of the State Department of Education 15746455 was the regular Voca
tional Rehabilitation Fund 212111230 was Vocational Funds for train
ing of defense workers
COMPARISON OF AVAILABLE FUNDS
During the year under review the total funds allotted to common schools
amounted to 1890478547 as compared with 1551803173 including the
Library Commission for the previous year thus reflecting an increase in
the current funds available for operating cost of 338675374 or 2174
The 287189319 received in Federal funds reflected an increase of 68
90854 over the 280298465 received in the previous year
The amount received from gifts and earnings increased by the amount
of 272655 this past year as compared with previous year
DISPOSITION OF AVAILABLE FUNDS
The disposition of the 2179353437 income is as follows 32826540
was transferred to the various units of the University System of Georgia
10562 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 2147376740 was expended by the State Education Department for
all purposes and cash balance remaining on hand at the end of the period
was decreased by 860405 under that of the previous period
Of the 32826540 transferred to branches of the University System
6487394 was transferred from the Federal Vocational Educational Funds
6903692 from State Vocational Funds and 19435454 from Federal
Defense Training Fund
As to the expenses of operating the various administrative activities of
the State Department of Education 10151540 was expended for general
operations of the Education Department 4504916 was expended for ad
ministration of the textbook division 872841 was expended for adminis
tration of Federal Vocational Education Funds 3672830 was expended
for the administration of the State Vocational Education Fund 10178
74086 was expended for the administration of the Federal Defense Train
Fnds 47 70329 for the administration of the Federal Vocational
Rehabditation Funds 4769548 for the administration of the State Voca
pS t T Fnds 8222 for the administration of the Certificate
S 1 e administration of the Contribution Fund and
lifj S6 admimstration of the General Education Board Fund
1087845 for the administration of the Library Extension Service making
the total administrative cost of all divisions of the State Department of
Education 40780495 for the period under review department ot
The expenditures for administration this past year as compared with
previous year show an increase of 9969389 which was caused by an
increase of 3808940 in the administration of the expanded Federal De
fense Training Program financed entirely by the Federal Government an
ESi fdlmi1ratin f the Vocational Rehabilitation Division of
3522816 which is financed m part by the State and Federal Government
an increase of 841957 in the administrative cost of the Textbook Bi
oTTo5a8n9 45Tnav f iGen6ral Admitration cost an increase
of 10 58945 m Vocational Education Administration cost and a reduction
in all other administration costs of 582 98 auction
tTaoLnAUndS Pnded fr the Vari0US activities this past year
1 2729 86 ft gntS t0 CUntieS and dties for teachers salaries
M7295986 for county administration and supervision 4467609 03 for
school equalization fund 74109311 for textbooks library books publica
2WR87Snd SP teXtb0k repairs and Vocationalequipment
752 67687 for vocational aid to counties and cities 2022029 13 in Fed
eral Defense Training Funds to the county and city systemi 1 278 39 for
IwZTtZt Salaries600027 Negro Supervisors Sail
rS SUPPh6S and artificial aPPiaCeS f0r Vocational
GENERAL
suSvSrdfosnidoenooo0noCh001S and ASSlStant tendent have on file
surety Donets of 1000000 each as required by law
The financial records of this Department are accurate and complete and
give fuh information as to the expenditures of the funds bythe Depart
ment The receipts and disbursements were accounted for and all expend
ZZZe7 thG Hmitati0n f aPPrVed budts and of the State Taw
Appreciation is expressed to the members of the Board of Education and
he officials of the Department of Education for the whheaSTcZSt
ion extended this office during the period of this audit anthroughout
the year and it is sincerely hoped that the State Department of Education
Ti T n rIntained n the financial basi that is now exist n
and that there will be no occasion for the creation of any debtsTecause tf
the nonpayment of school costs because of79
STATE DEPARTMENT OF EDUCATION
ANALYSIS OF PAYMENTS TO BOOK PUBLISHERS
YEAR ENDED JUNE 30 1943
Allyn Bacon
American Book Co
American National Red Cross
Americana Corporation
BobsMerrill Co
Cadmus Books
Compton F E Co
Encyclopedia Britannica Inc
Georgia News Co
Georgia School Book Depository
Ginn Co
Grolier Society Inc
Heath D C Co
Houghton Mifflin Co
Interstate Printing Co
Junior Literary Guild
Lyons Carnahan
MacMillan Co
McCormickMathers Pub Co
Quarrie Corporation
Prather Pub Co
Rand McNally Co
Rose Printing Co
Science Research Associates
Scott Foreman Co
Scribners Chas Sons
Southern Music Service
Strickland Film Co
Wilson H W Co
Miscellaneous Publishers Freight Storage Insurance
f 4108790
10174156
318984
471150
789415
558341
858003
490050
2940843
22588200
1166861
408845
4755841
2082659
112840
997715
1087747
1370951
212649
556400
127990
548530
115000
8074942
6177461
3188955
190162
102850
114490
1206952
75897772
Contributions by Local School Units 5663487
70234285
Department Publications Record Forms 915405
Total Item Text and Library Book Purchases
7114969080
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS
YEAR ENDED JUNE 30 1943
With Totals by Unit for 1942 for Comparison
State Funds
Totals
Line County City 1942
Appling 12155315
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
Baxley
Atkinson
Bacon
Baker
Baldwin
Banks
Lula
Barrow
1129745
6118976
6071686
5378565
8012590
7948585
6887277
Winder 1230900
Bartow 12113352
Cartersville 1597750
5729662
2711151
10988300
29923076
4989503
877550
6320583
11225261
Ben Hill
Fitzgerald
Berrien
Bibb
Bleckley
Cochran
Brantley
Brooks
Bryan
Bulloch
Quitman 2113845
4550138
19419043
Burke 12771341
3024200
1060528
5920794
3825307
6753223
17268834
Butts
Jackson
Calhoun
Camden
Candler
Carroll
Carrollton 1697236
Catoosa 6665288
Charlton 3782179
Chatham 43688568
Chattahoochee 3275807
Chattooga 10507330
Trion 1642275
Cherokee 10493165
Canton 1100541
Clarke 4120026
Athens 8414072
Clay 4485819
Clayton 7123641
Clinch 5216880
Cobb 17763418
Marietta 2879439
Totals
1943
14766384
1286390
6920898
7363197
5852839
10071240
8826724
738413
8288699
1459463
14621284
1711432
6952778
3130459
12794614
51122917
5759140
996888
7106600
15775268
531390
5380272
24052166
15060677
3748391
877235
7266174
4599551
8012840
19710629
2076623
8056900
4151410
41806427
2294975
11730560
1984899
12807729
1404526
5043435
14211040
5058696
8410154
5329328
28471633
3345865
Teachers
Salaries
7712532
958690
3571878
3917719
3054188
6222004
4657502
533094
4222112
1250303
8639065
1700128
3760002
2473127
7062595
19443126
3100939
839688
3745157
9290563
3318378
12916814
9756190
2510627
738316
4497226
2983315
4085157
10495814
2026564
4318350
2286860
24810583
867500
6321188
1848875
7916940
1198750
3042971
5810000
2879065
4744751
2834065
11931001
3028126
Adminis
Supervision
1772950
756568
799273
552486
157376
1111475
48719
932457
910514
746478
1329368
120000
555001
552489
1295361
265294
2448536
895340
60000
572080
223157
774513
1974380
927274
79300
99998
65931
1209895
1368639
207928
479612
638571
188746
63622481
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1943
With Totals by Unit for 1942 for Comparison
State Funds Local Federal Funds
Equal Vocational Jeanes Librarians Vocational Defense
ization Education Fund Salaries Education Training Line
4074900 205905 10000 120645 869452 1
188600 64100 75000 2
2042200 105168 180476 264608 3
2463100 66250 80625 36230 4
1921100 103200 10000 160500 51365 5
2544900 78701 116710 951549 6
2690800 99333 89055 178559 7
45600 55500 55500 8
2646900 158449 124500 204281 9
151800 19860 37500 10
3975600 61312 156388 878405 11
5661 5643 12
2160600 121350 107834 56514 13
428400 89845 139087 14
4111200 80834 44375 166242 15
2062500 559812 10000 822523 28104956 16
2102700 500 17
157200 18
2190000 232625 56000 330329 19
4065400 420820 10000 378271 314853 20
64200 137254 220967 108969 21
1664600 73500 58500 22
6450000 300000 10000 1030702 296114 23
3723500 294248 10000 273443 107956 24
1177764 25
132000 6919 26
1854600 97500 15000 182866 46902 27
1356800 36279 28
2488900 210640 10000 112867 330763 29
5976400 404412 10000 462967 386656 30
17174 32885 31
2636000 60125 64666 50485 32
1745400 14600 31250 6000 33
2388666 896420 1541861 12068899 34
1191000 10000 12500 148044 35
3566900 64505 398246 169826 36
127200 2942 5882 37
3496600 25550 38
4400 92164 103017 6195 39
1521900 30000 200785 39851 40
203116 57841 379176 7760907 41
1567000 52416 10000 70603 42
2623600 128875 166700 107657 43
2186300 55600 36250 28367 44
6015500 181237 365753 9341918 45
102600 68780 93944 52415 46
82
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1943
With Totals by Unit for 1942 for Comparison
State Funds
Totals
Line County City 1942
1 Coffee 11903205
Douglas 1875475
3 Colquitt 16487033
4 Doerun 539999
5 Moultrie 4880666
6 Columbia 5273735
7 Cook 7509589
8 Coweta 11079877
9 Newnan 2459171
10 Crawford 3777882
11 Crisp 6390327
12 Cordele 2875450
13 Dade 3321499
14 Dawson 4610183
15 Decatur 17266386
16 DeKalb 19635164
17 Decatur 3768000
18 Dodge 12922264
19 Eastman 2053344
20 Dooly 9941338
21 Vienna 970090
22 Dougherty 3788199
23 Albany 6353063
24 Douglas 7146121
25 Early 11772559
26 Echols 2684907
27 Effingham 6014248
28 Elbert 11121170
29 Elberton 2254734
30 Emanuel 17971622
31 Evans 5864173
32 Fannin 11080730
33 Fayette 6191058
34 Floyd 17505754
35 Rome 5680750
36 Forsyth 7722057
37 Franklin 13208658
38 Fulton 46419431
39 Atlanta 67952017
40 Gilmer 6112703
41 Glascock 4317422
42 Glynn 7551227
43 Gordon 10142799
44 Calhoun 1082745
45 Grady 13285325
46 Greene 8962032
Totals
1943
13977731
2274744
20343281
348055
4875031
6633701
9237816
13567166
2663445
4494400
7258288
3508359
4039556
4938083
21436106
25553502
4895939
16152061
1277166
11900015
1070456
4587375
8496152
8755073
14426156
2566914
7111951
12752372
2501955
20638901
7113829
12733919
7221798
20922808
6932191
9197799
15135781
64961972
92829337
7431489
5061462
13651733
12065391
1339166
16380885
10014061
Teachers
Salaries
7130032
2010002
11298783
315625
2955625
3794875
5212878
8727476
2027033
2538440
4262813
3012190
2469534
2294471
11746752
16356191
4895939
8198845
1098766
6965846
684691
4054377
4725617
4730157
8187345
1247500
4428438
6737814
2286750
11220784
3490036
6979094
3852439
11495829
6932191
5000500
7700627
40349689
63533815
4244377
2249844
7429642
6715937
1074116
9140189
5330003
Adminis
Supervision
1487725
2384593
300961
868260
689534
348510
688227
169172
664503
1470792
119997
1673433
1170468
79999
909729
1271901
115247
226893
1281585
1945592
795696
1641492
881476
119997
1335328
1687767
79999
819978
603657
60000
1044729
1957699
108740483
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1943
With Totals by Unit for 1942 for Comparison
State Funds Local Federal Funds
Equal Vocational Jeanes Librarians Vocational Defense
ization Education Fund Salaries Education Training Line
4098200 119432 10000 352419 779923 1
211800 17752 35190 2
6305100 13370 10000 155000 176435 3
28800 3630 4
400400 119834 611697 787475 5
1889100 100250 287125 261390 6
2902300 33364 10000 204065 6949 7
3953800 38100 10000 94817 53439 8
69408 223100 343904 9
1484600 37100 85750 10
2086500 25000 181600 14148 11
303600 17100 83875 91594 12
1368000 14600 18250 13
1663100 51850 108250 155909 14
5718200 369007 886450 1244905 15
6241800 395500 10000 400913 2029101 16 17
4462700 270000 485650 1061433 18
112800 34300 31300 19
3150900 152450 7777 158208 294366 20
118200 45600 213465 8500 21
413100 13633 15000 11266 22
145200 188370 483021 2953944 23
2707800 78200 173750 155437 24
3765000 284911 10000 596238 310761 25
1194000 7500 2667 26
2121200 126506 142917 65997 27
3086000 494550 10000 351735 790688 28
82200 56939 76066 29
5613500 624525 10000 498329 726171 30
2101500 32492 191235 502870 31
3307300 161728 221898 422407 32
2271100 51570 118125 47088 33
4644200 453101 10000 229376 3970305 34 35
2692500 39600 106250 23621 36
4052900 239350 619796 835341 37
504619 10000 37332 627345 23352988 38
684103 1985189 26626230 39
2159400 14600 119616 73518 40
2014700 105283 100000 203419 93261 5853389 41 42
3732600 235800 4558000 119200 13000 142362 380625 16250 483764 72300 98871 43 44 45
2641000 228825 10000 293168 423661 46
84
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1943
With Totals by Unit for 1942 for Comparison
State Funds
Line County City
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
Totals
1942
Greensboro 664000
Gwinnett 17768267
Buford 2312805
Lawrenceville 988299
Habersham 14372342
Hall 14975499
Gainesville 2659360
Hancock 6675671
Haralson 7426793
Tallapoosa 1125160
Harris 6632849
Hart 15316973
Heard 8272694
Henry 8645748
5370041
7982530
1120300
10347548
Houston
Irwin
Ocilla
Jackson
Commerce 1896833
Jasper 4855046
Jeff Davis 6151183
Jefferson 10997509
Jenkins 7881591
Johnson 8643166
Jones 5494555
Lamar 3321902
Barnesville 1335175
Lanier 4380510
Laurens 16549369
Dublin 2093913
Lee 3531407
Liberty 4882676
Lincoln 4500634
Long 2759184
Lowndes 12284545
Valdosta 4177650
Lumpkin 4001848
Macon 7033955
Madison 10446254
Marion 4113253
Buena Vista 374712
McDuffie 5723021
Mclntosh 3457395
Meriwether 11598335
Miller 6912905
Mitchell 12637122
Totals
1943
842065
21346780
3272292
1140292
14786398
18194696
3331506
8026899
9181373
1397328
7138697
17480791
9242047
10703942
6059610
9385964
1169517
12218748
2056695
5956908
6670391
13816345
9307972
10700510
6645065
4473617
1623162
5349647
21527152
2429314
4019937
5472478
5173485
3303043
14764673
4654845
4850656
8570385
12647154
5012209
418575
7306986
4181124
13763364
8542053
15387627
Teachers
Salaries
792265
10608594
1436253
900625
8855345
11136251
3025063
4694642
5399552
907782
4812001
7588594
4617190
6284329
4015939
4992515
755525
6900626
1543750
3546563
3936501
7958674
4922578
5445625
3639065
2798753
1245191
2679690
11627924
2218689
2739691
3432500
2804063
1832971
8190002
4263675
2663438
5092126
6554533
2625315
378376
4091877
2431720
8180875
4849516
8866377
Adminis
Supervision
1944372
314166
1129925
677151
691414
611
60000
1760019
1190816
744965
165910
1082005
1307290
283218
659640
1391358
821786
1410474
486338
370164
648447
2234342
60000
311083
561343
185976
1415936
535918
362455
1514452
477667
566144
213041
917831
939245
169234085
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1943
With Totals by Unit for 1942 for Comparison
State Funds Federal Funds Local
Equal Vocational Jeanes Librarians Vocational Defense
ization Education Fund Salaries Education Training Line
49800 1
6142400 111076 1098342 1441996 2
117600 12408 15510 1690521 3
112200 61297 66170 4
4378000 455905 436014 346968 5
5312100 92970 215029 308421 6
98534 207909 7
2057500 104470 10000 254867 228269 8
2736900 48100 147925 157482 9
321600 39600 93250 34485 10
1579200 115500 15000 321500 235496 11
4402000 857891 10000 815533 2046754 12
2958600 83950 290750 100741 13
3232200 40000 10000 206498 185950 14
1559500 60452 15000 142752 100057 15
2939400 40100 12250 139750 179944 16
220200 128028 65764 17
3464600 110601 238423 197208 18
268800 82633 97375 64137 19
1743400 61441 198473 123813 20
2041400 25550 7300 21
3475600 488152 10000 205873 286688 22
2508900 142251 10000 418499 483958 23
3408800 80850 182375 172386 24
2285900 25307 165977 42478 25
1304700 26
252600 18500 92172 14699 27
1811300 38502 115565 56143 28
5953200 213475 585315 912896 29
142800 29750 38075 30
1027800 49200 101000 42246 31
1404900 45852 10000 49815 218328 32
1655600 35500 94792 22187 33
1239000 19908 25188 34
4090200 284250 10000 340385 433900 35
339000 5000 9370 37800 36
1295600 10100 155250 190350 37
2580600 66041 202238 266925 38
3498700 88185 469182 522102 39
1632300 83350 116875 76702 40
22800 17399 41
1961200 71000 281737 335028 42
1403900 32456 76092 23915 43
4060200 60000 307037 237421 44
2565200 37100 119500 31492 45
3856500 193225 10000 430737 338448 46
86
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1943
With Totals by Unit for 1942 for Comparison
State Funds
Totals
1942
Pelham 982250
Monroe 6239905
Line County City
1
2
3
4
5
6
7
Montgomery
6137610
Morgan 6786282
Madison 591828
Murray 6863857
Muscogee 7920357
Columbus 22538129
9 Newton 13252207
10 Covington 1402700
11 Oconee 5418782
12 Oglethorpe 7145771
13 Paulding 9279644
14 Peach 6060787
15 Pickens 6941939
16 Nelson 589500
17 Pierce 8328626
18 Pike 5894980
19 Polk 9922618
20 Cedartown 3281047
21 Pulaski 4600940
22 Hawkinsville 914750
23 Putnam 4064115
24 Eatonton 649300
25 Quitman 2474302
26 Rabun 7849475
27 Randolph 9727138
28 Richmond 24485505
29 Rockdale 4191903
30 Schley 3072797
31 Screven 11745913
32 Seminole 5794798
33 Spalding 7067580
34 Griffin 7886074
35 Stephens 7939203
36 Martin 91875
37 Toccoa 2395850
38 Stewart 6737009
39 Sumter 8960504
40 Americus 2560531
41 Talbot 4161291
42 Taliaferro 4694530
43 Tattnall 12254573
44 Taylor 7376324
45 Telfair 10663165
46 Terrell 7643760
Totals
1943
1120434
7076818
7642470
6895075
693378
7826976
9415394
25897921
10599672
1747390
6654088
8083624
10660128
6524201
8308459
573900
10190828
6921388
12990924
3889514
5641441
1115146
5059341
794909
3075446
8295248
11929556
30162059
5096189
3616175
13465057
7265783
8206594
11568389
8388100
103375
2806209
7636648
10171152
3154313
4924158
4654633
14393999
9147437
12581207
8958747
Teachers
Salaries
945625
4491283
4054439
4394033
616253
4531813
7428125
14626877
5536878
1559266
3457815
4932065
5782190
3958755
4563908
346500
5818504
3890438
7929063
3210625
3141064
934691
2854658
677109
1580001
5348125
7079704
18769627
2947344
2044844
7648283
4102503
5697969
3760315
4292032
91875
2243691
4541736
5977252
2908125
2691438
2754681
7467813
4701565
7319265
4729845
Adminis
Supervision
172295
844380
601572
543082
60000
365415
565165
800409
1161083
168806
885685
958148
663480
545680
538406
497047

in
r ii
w
225360
127317
1103579
60000
367755
243181
1254239
708167
113468
816073
497989
557626
206798
576255
1664388
1043445
1255375
68257887
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1943
With Totals by Unit for 1942 for Comparison
Equal
ization
100200
1884500
2399500
1882800
2360500
1539900
2521500
125400
2174200
2279800
3153900
1694500
2444000
227400
2881900
2141900
4164000
427800
1778900
138000
1514000
103200
1080700
2209900
2983500
1937333
1721240
1282300
3721300
1931300
2038600
2021400
11500
377400
1906500
2478600
30600
1675700
1067600
4398500
2717200
3848000
2377600
State Funds
Federal Funds
Vocational
Education
108125
101683
14000
40100
123794
1119383
179195
240000
67500
69420
154941
35666
19600
39750
34355
71402
30000
23331
39700
14600
33250
97000
108654
191798
10100
14600
207059
168775
48877
90073
266202
59056
124369
105125
13911
30000
72500
132314
94600
43800
107600
Jeanes
Fund
10000
10000
10000
Local
Librarians
Salaries
10000
10000
10000
10000
10000
10000
10000
10000
10000
15000
Vocational
Education
74609
208611
105625
63125
127450
236638
1921413
370544
62724
153700
238389
264838
275542
315707
177375
151165
150137
105000
19124
133375
39375
438376
501011
1140821
49750
31250
434546
230300
147766
173656
411502
126062
317639
417824
36542
170850
150371
403748
149700
104767
581134
Defense
Training Line
1
202004 2
126843 3
6670 4
5
224031 6
26937 7
8230248 8
1626140 9
10
63208 11
3850 12
255146 13
272361 14
103658 15
16
196969 17
8445 18
156661 19
29550 20
38071 21
22
20561 23
24
116760 25
74530 26
143108 27
8062480 28
29
30
189630 31
114738 32
159914 33
7544345 34
580891 35
36
37
248415 38
634725 39
165135 40
149372 41
23226 42
317236 43
440927 44
45
464990 4688
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1943
With Totals by Unit for 1942 for Comparison
State Funds
Line County City
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
Dawson
Thomas
Thomas ville
Tift
Tifton
Toombs
Towns
Treutlen
Troup
Hogans ville
LaGrange
West Point
Turner
Ashburn
Twiggs
Union
Upson
Thomaston
Walker
Walton
Chickamauga
Totals
1942
1253345
13787608
2884313
10185896
1168675
13268214
4269740
6872533
8703335
1570206
5230971
1003000
6035966
998777
4831257
5990967
4733369
6628492
12594830
742438
14405342
Ware
Monroe 1591498
Social Circle 465135
9206928
Waycross 11398531
Warren 6076610
Washington 14065877
Wayne 10963921
Webster 3938787
Wheeler 6644915
White 5499389
Whitfield 11422319
Dalton 10962905
Wilcox 9882753
Wilkes 6832671
Washington 947233
Wilkinson 6507211
Worth11888269
TOTALS
Totals
1943
1382048
17022039
3327260
12509923
1490536
15192294
4975924
7524412
10656940
1731384
6297461
1166838
7204131
1096366
5685379
6503789
6700332
6390056
15839387
856050
15647234
1953792
13800
10987302
8995651
7041654
15719123
12187340
4226705
7890307
6720287
13808969
15321159
11471894
8216086
1109684
7736727
14427163
2012740159
Teachers
Salaries
1235936
9833234
2905626
6543357
1377188
8138815
2470938
3997188
6326217
1230941
6046466
1101281
3899220
845316
3295126
3545938
4298438
4869689
10192313
660000
7563283
1475782
6398282
5456907
3881315
9624689
7103000
2098830
4069781
3362656
7378125
3725500
6031252
4704906
825188
4433047
8420120
State Funds
Teachers Salaries 946677768
Admin Supervision 93575973
Equalization 377070012
Voc Education 26232882
1160484804
Adminis
Supervision
965294
1283289
1455377
727650
879353
1177577
707525
516745
1029626
681918
867420
1597934
1040497
586690
1424426
1035473
365075
787664
930117
893131
1063278
925958
420808
1193797
12729598689
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1943
With Totals by Unit for 1942 for Comparison
State Funds Local Federal Funds
Equal Vocational Jeanes Librarians Vocational Defense
ization Education Fund Salaries Education Training Line
112800 11646 21666 1
5113100 200616 15000 551047 343748 2
122400 62203 218436 18595 3
3501800 80967 10000 259752 830758 4
24700 68900 19748 5
4324200 321396 509442 443064 6
1576200 14600 136250 50286 7
2194100 25600 10000 234000 184171 8
2998700 85250 69196 9
5400 1391 216492 277160 10
86117 148878 16000 11
28800 14014 22743 12
2347900 52500 186210 10776 13
155300 30000 58500 7250 14
1689800 23072 10000 151636 15
1832000 38600 57625 16
1709900 10076 17
1171400 52630 274326 22011 18
4622300 32666 108498 16190 19
163200 14600 18250 20
4231700 267625 10000 953068 1023624 21
49800 41610 164664 221936 22
13800 23
3282300 245550 20673 24
324000 136349 331639 2746756 25
2315600 26250 10000 117250 104549 26
3951400 63400 10000 510250 134958 27
3561600 106982 10000 240478 129807 28
1370200 33200 301097 58303 29
2232500 24700 496510 279152 30
2001500 122000 304014 31
4224100 146100 564900 602613 32
60400 91097 177105 11267057 33
3439400 55100 474211 408653 34
2272600 10100 146750 155772 35
25955 118651 139890 36
2694400 41164 10000 95500 41808 37
3772800 57900 10000 731037 241509 38
446760903
23982569
90
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1943
With Totals by Unit for 1942 for Comparison
State Funds
TOTALSContinued
State Funds
Jeanes Supervisors
Librarians Salaries
Totals
1942
Total State Funds 1443556635
Federal Funds
Voc Education 53122656
Defense Training 171748431
Total Fed Funds 224871087
Total State and Federal 1668427722
Totals
1943
Teachers
Salaries
Adminis
Supervision
TRANSFERS TO UNIVERSITY SYSTEM
AmericusGa S W College
AthensUniversity of Georgia
AtlantaSchool of Technology
CarrolltonW Ga College
DahlonegaN Ga College
Ft ValleyFt Valley State College
MilledgevilleG S C W
SavannahGa State College
StatesboroS G Teachers College
TiftonA B Agri College
Total State Vocational
Federal Vocational
Federal Voc Education National Defense
Transfers to University System
DEPARTMENT OF EDUCATION
GRANTS IN AID TO COUNTY AND CITY SCHOOLS Continued
YEAR ENDED JUNE 30 1943
With Totals by Unit for 1942 for Comparison
State Funds Federal Funds
Equal
ization
Vocational
Education
Jeanes
Fund
600027
Local
Librarians Vocational Defense
Salaries Education Training
127839
1759252128
51285118
202202913
253488031
2012740159
91
3490
2563473
1445080
246772
7744
609711
1005893
270811
3335
747383
6903692
3416100 1350220 30000 1113242 13920922 322047
572584 582531 78125 269322 70000 3525098
457834 214823
6487394 19435454 32826540
92
STATE DEPARTMENT OF EDUCATION
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
CASH IN BANK AND IN STATE TREASURY
State Funds 35794536
Federal Funds 46181630
81976166
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable 7 789 46
RESERVES
Textbook Purchase Orders14770569
Federal Funds for all purposes 46181630
General Education Board Fund 66341
Jeanes Fund 2223 61020763
SURPLUS
Unencumbered Unrestricted Funds 20176457
8197616693
DEPARTMENT OF
ENTOMOLOGY94
DEPARTMENT OF ENTOMOLOGY
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 12350000
Budget Balancing Adjustments Lapses 6017761
Revenues Retained
Earnings Development Services 17 90158
Transfers Other Spending Units 9102
15350000
9968338
1894862
1197
Total Income Receipts 8113295
NONINCOME
Private Trust Account
7275327
5
30360
CASH BALANCES JULY 1st
Budget Funds
772923
8886218
590657
7896344 V
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
4506865
2767587
283111
166181
10925
413825
27444
25735
4215
72389
17284
4046183
2554692
361151
114508
16809
3790
32760
2215
14048
8295561 7146156
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
590657
719828
30360
8886218 789634495
DEPARTMENT OF ENTOMOLOGY
SUMMARY
ACTIVITIES OF THE DEPARTMENT OF ENTOMOLOGY
The Department of Entomology is required to make rules and regulations
governing the inspection certification sale transportation and introduction
of trees shrubs cuttings buds vines bulbs and roots the purpose to
prevent further introduction increase and spreading of insect pests and
plant diseases
The Department is authorized to conduct experiments for control of
seriously injurious insects and diseases
The State Entomologist is required by law to issue full and complete in
formation to the public defining what diseases both insect and fungus shall
constitute infestation in trees or plants
The Department is required to carry on a regular inspection service as
it is unlawful for any grower nurseryman or corporation to ship within
the State of Georgia any trees shrubs cuttings vines bulbs and roots
without such items having been previously inspected within twelve months
of the date of shipment A certificate of inspection is required to accom
pany each box or package thus shipped
LEGAL RESTRICTIONS ON EXPENDITURE OF FUNDS
The 1937 Acts of the General Assembly of Georgia fixed the salary of
the State Entomologist at 420000 per annum and required that he give
surety bond in the amount of 500000
No funds available can be used for the purchase of any passenger carry
ing automobile and in lieu thereof each official or employee is required to
furnish out of their own personal funds such automobile as may be neces
sary for their official use and shall receive for the use of such automobile
for expense of operating same an amount not to exceed 5 cents per mile
No funds can be expended to purchase any supplies materials or equip
ment from other sources than as certified by the Supervisor of Purchases
No funds can be expended by any official or employee to purchase for
resale any commodity for the personal or individual ownership of any
person connected with the Department
All other expenditures are regulated by the provisions of law which states
that no payment can be made and no obligation can be incurred against any
funds appropriated for this Department or otherwise coming into its hands
unless same has been included in the budget of this Department and ap96
proved by the Budget Bureau as provided by law Any expenditure or
obligation authorized or incurred by any official or employee of this De
partment in violation of the above provision of law may be declared to be
void and should there be any such void items the expenditure or obliga
tion is deemed to be illegal and any official authorizing and making such
obligation or taking part therein is liable to the State for the full amount
FINANCIAL CONDITION AT JUNE 30 1943
The State Department of Entomology ended the year June 30 1943 with
a cash surplus of 519603 after providing sufficient reserve to cover ac
counts payable of 230585 The surplus at the end of the current year
compares with the surplus of 475276 at June 30 1942 and with 5444 36
at June 30 1941
The financial statement of this Department reflects that the Department
is being financed on a sound financial basis
REVENUE COLLECTION
The provision of law adopted in 1937 provides that the State Entomologist
is vested with power and authority to assess and collect sufficient funds in
the registration of nurserymen dealers agents plant growers and in the
certification and inspection of plants and plant products to defray expenses
incident thereto
The law provides that these funds collected shall be retained by the De
partment and should there be a surplus collected the amount of such sur
plus is required to be paid into the State Treasury
The amount of collections from this source provided by law was 18
94862 for the year ended June 30 1943 Of the amount collected 13
78750 was for tomato plant inspection and certification 157550 was for
nursery plant inspection and certification 325612 was from sweet po
tato plant inspection and certification 151 was received for work in con
nection with the certification of Irish potato plants and 17850 was col
lected in bee inspection fees
The 1894862 collected in the last fiscal year compares with 18 026 58
collected in the year ended June 30 1942 and with 1898856 collected for
the year ended June 30 1941
It appears from the amount of collections in each fiscal year that the
amount of such business from year to year is about stable
FUNDS AVAILABLE FOR OPERATIONS
In addition to the 1894862 funds collected from fees there was an ap
propriation from the State General Fund of 6034210 after deducting97
repeals of 9315790 however budget approval held expenditures of the
Department down to 5381662 from State funds thus causing 652548 of
the funds appropriated to be lapsed into the State General Fund on June 30
f 1943 as provided by law
The 1894862 in fees and the 5381662 net State Appropriation to
gether with the 590657 cash on hand in the beginning of the period made
fthe total funds available for the expenditure by the Department for the
8fiscal year under review 7867181
EXPENDITURES FOR OPERATIONS
The total expenditures for the operations for the Department of En
Itomology for the year ended June 30 1943 was 7146156 This compares
hwith 8295561 expended for the year ended June 30 1942 and with 96
I 01448 expended for the year ended June 30 1941
The comparison of the items of expenditure is as follows
Year Ended Year Ended Year Ended
June 301943 June 301942 June 301941
OBJECT
ailPersonal Services4046183
Travel Expenses 2554692
uSupplies Materials 361151
Telephone Telegraph Postage 114508
Heat Water Power Light
Printing
9 Repairs
Rents
tilnsurance
i Equipment
Miscellaneous
16809
00
3790
32760
2215
00
14048
4506865
2767587
283111
166181
10925
413825
27444
25735
4215
72389
17284
5416026
2858762
392179
311715
11232
358277
71936
26400
12145
128082
14694
7146156 8295561 9601448
The number of employees on the payroll at June 30 1943 was 17 as com
pared to 21 at June 30 1942 and as compared to 24 at June 30 1941
I GENERAL
The State Entomologist provided a good and sufficient bond as required
by law98
The records of the office are well kept and all expenditures are within the
provisions of law and budget approvals for the operations of this agency
Appreciation is expressed to the officials and staff of this office for the
cooperation rendered this Department during this administration and
throughout the year for their diligence in following the approved budgets
oi the Department99
DEPARTMENT OF FORESTRY100
DEPARTMENT OF FORESTRY
RECEIPTS 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriate 95300 Q0
Budget Balancing Adjustments Lapses 13 706 36
Revenues Retained
Grants from U S Government 72 47749
Earnings Development Services 69003 93
Transfers Other Spending Units 18118 80
Total income receipts 20495626
CASH BALANCES JULY 1st
Budget Funds 2328057
22823683 28542211
PAYMENTS
EXPENSE
Personal Services
Travel
11258302
1408935
1631930
284343
86705
110720
989177
I9375
32016
Grants to Timber Protective Org 27 414 84
1205756
7619
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
1943
15780000
6585986
11822290
6360790
1866649
25510445
3031766
13406337
1134958
1598247
318269
82354
52242
1436850
2425
6978
3128217
1177627
80075
Total expense payments
19776362 22424579
OUTLAYS
Lands and Improvements
15555
24351
CASH BALANCES JUNE 30th
Budget Funds
3031766
6093281
22823683 28542211101
DEPARTMENT OF FORESTRY
SUMMARY
ACTIVITIES OF THE DEPARTMENT OF FORESTRY
Under the laws of the State creating and governing the activities of the
Department of Forestry this Agency is required to make an annual report
on the forestry conditions in Georgia with reference to the preservation
of the forest and the effect of the destruction of the forest upon the general
welfare of the State and to make recommendations to the public as to
reforestation and approved methods of lumbering and turpentining
This Department is required upon request to give advice aid assistance
and cooperation to the Georgia landowners and forest users to promote the
benefits to be derived from forest culture and preservation
It is also the duty of the Department to take such action as may be
reasonable and profitable to prevent and suppress forest fires to enforce all
forest fire laws and to provide for such fire control as may be established
either independently or in cooperation with the Federal Government
It is the declared policy of the State as spoken through the Acts of the
General Assembly of Georgia that this Department encourage reforesta
tion of cutover lands and timber culture
LEGAL RESTRICTIONS ON EXPENDITURE OF FUNDS
No funds available can be used for the purchase of any passenger carry
ing automobile and in lieu thereof each official or employee is required to
furnish out of their own personal funds such automobile as may be neces
sary for their official use and shall receive for the use of such automobile
for expense of operating same an amount not to exceed 5 cents per mile
The salary of the Director of the Department of Forestry is fixed at
400000 per year
No funds can be expended to purchase any supplies materials or equip
ment from other sources than as certified by the Supervisor of Purchases
No funds can be expended by any official or employee to purchase for
resale any commodity for the personal or individual ownership of any
person connected with the Department
No payment can be made and no obligation can be incurred against any
funds appropriated for this Department or otherwise coming into its hands
unless same has been included in the budget of this Department and ap
proved by the Budget Bureau as provided by law Any expenditure or ob
ligation authorized or incurred by any official or employee of this Depart
102
172 ulm u the abVe Provision of la iW be declared to be void
TJ SI G b1 SUCh VOid items the Penditure or obligation is
deemed to be illegal and any official authorizing and making such oblfga
tion or taking part therein is liable to the State for the full amount
the0116 feStrictions Jt is the Perogative of the Director of
the Forestry Department as approved by the Budget Bureau to determine
for what activity the funds available are to be expended aerermme
FINANCIAL CONDITION AT JUNE 30 1943
The Department of Forestry ended the year in a good financial con
dition having a surplus of 5681653 after providing th necessary r serve
to cover the outstanding accounts payable of 285064 and a reserve for
the funds due the County Protective Units in the amount of S 81
This surplus compares with the surplus of 2122253 as of June 30 1942
INCOME FOR YEAR ENDED JUNE 30 1943
aJSlhW yT endedJune 30 1943 th Department had 25510445
iSwT01 918596 WaS liable from State
sources 46695 59 was available from assessments made on County Pro
tective Units and 11822290 was the contribution of the Federal Govern
ment towards the operations of the Department
The States part of the funds as above cited totaling 90185 96 includes
he State appropriation available of 7327365 after 500233 hS been
transferred to the Department of Natural Resources for he pro rate part
of the cost of that office after 1350660 had been transferredto the
Herty Foundation at Savannah Georgia for its support and after 157 56
had been transferred to the Supervisor of Purchases for the pr rate part
of the cost of the purchases made for the benefit of the Forestry Depart
ment The other items of income from State sources is the It 967 34Tom
the sale of seedling trees 436722 from tractor plowing 1371 05 flZ
miscellaneous sates and rents from the coastal flat land area 2206 70 from
miscellaneous sales of supplies and equipment oiu irom
DISPOSITION OF INCOME FOR YEAR ENDED JUNE 30 1943
From the 25510445 funds provided for the years operation Ww
48930 was expended and the balance of 3061515 remaLI ZhJnHft
part of the cash balance of June 30 1943 remained on hand as
nVil11 n th CaSh balanCe is a payment of 285064 in accounts
payable and the payment of 797681 due the County Protective UnS the
remainder being available for expenditure in the next fisca yearprovided
the expenditure of same is reapproved on budgets ProvidedCOMPARISON OF INCOME AND EXPENDITURE
1941 1942
INCOME
103
1943
State Sources 5103477
Counties 4829182
U S Government 8276899
18209558
8507891
4739986
7247749
9018596
4669559
11822290
20495626 25510445
EXPENDITURES
Personal Services11641829
Travel Expense 1754503
Supplies 3013593
Communication 340139
Heat Light Power
Printing
Repairs
Rents
93213
158635
390778
30816
Insurance and Bonding 75760
Equipment 1468734
Miscellaneous 34797
Grants to T P O 3058113
11258302
1408935
1631930
284343
86705
110720
989177
19375
32016
1205756
7619
2741484
13406337
1134958
1598247
318269
82354
52242
1436850
2425
6978
1177627
80075
3128217
22060910 19776362 22424579
OUTLAY
Lands and Improvements 470049
15555
24351
22530959 19791917 22448930
INCREASE OR DECREASE CASH BALANCE
Decrease 4321401
Increase
703709 3061515104
GENERAL
This report covers the administration of Director Walter Dyal for the
period July 1942 to January 1943 and of W D Young Executive Agent
from January to June 30 1943 This report does not attempt to divide the
administrations of the two directors as the State fiscal year is from July
1 1942 to June 30 1943 as provided by law
Both officials provided good and sufficient bond as required by law
This report indicates that the increased cost of the Department was
borne by additional grants from the Federal Government therefore the
officials and staff of this division are to be commended for their diligence
on behalf of the State
The records of the office are well kept and all expenditures are within the
provision of law for the operations of this agency however it is again sug
gested that the financial records in the future be expanded so that infor
mation can be obtained as to the cost of each of the activities of the De
partment so that the public can be fully advised as to the cost of each type
of work performed by the Department
Appreciation is expressed to the officials and staff for the cooperation
rendered this Department during this examination and throughout the
year and for their diligence in following the approved budgets of the
Department
105
DEPARTMENT OF FORESTRY
ASSESSMENTSCOUNTY PROTECTIVE UNITS
YEAR ENDED JUNE 30 1943
Appling 294625
Bibb 208620
Brantley 374711
Brooks 337500
Bryan 349740
Burke 443418
Camden 758344
Floyd 259992
Glynn 553854
Jenkins 252659
Montgomery 200510
Pickens 232500
Polk Refund 20880
Taylor 7501
Treutlen 248075
Upson 16610
Wilkes 185000
Total4669559
GRANTS TO TIMBER PROTECTIVE ORGANIZATIONS
YEAR ENDED JUNE 30 1943
127697
446990
Bartow
Charlton
Cherokee 107970
Coastal 377399
Consolidated 532916
Ellijay 87950
Ogeechee 283320
Suwanee 796257
Wayne 367718
Total3128217106
DEPARTMENT OF FORESTRY
BALANCE SHEET JUNE 30 1943
ASSETS
Cash in Bank3914036
Cash in State Treasury 2179245
6093281
Accounts Receivable
U S Government for reimbursements 611117
Advances Outstanding
Bruce McGregor Flowery Branch Nursery 25000
M E Murphy Herty Nursery 35000
Total Assets
671117
6764398
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
285064
RESERVES
Reserve for County Protective Unit Funds
797681
SURPLUS
Available for Operations subject to budget approval
5681653
Total Liabilities Reserves and Surplus 6764398107
DEPARTMENT OF GAME AND FISH108
DEPARTMENT OF GAME AND FISH
RECEIPTS 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 19311255
Budget Balancing Adjustment Lapses 1268619
Revenues Retained
Earnings Development Services 116925
Transfers Other Spending Units 815360
Total income receipts
NONINCOME
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
1943
19365435
583011
31090
499917
19881439 18313597
1558543
1236845
3211
1045838
427650
246420
22680038 20033505
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAY
Land Improvements
Equipment
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
11971636 9088362
4321222 3048387
2083800 1583272
341245 330083
56016 96990
852309 507178
225753 88726
28660 35250
19673 39699
573355 70754
17065 921
20490734 14887780
199900
795000
1315334 1246260
427650
246420
3058467
45998
22680038 20033505109
DEPARTMENT OF GAME AND FISH
SUMMARY
FINANCIAL CONDITION AT JUNE 30 1943
The State Game and Fish Commission ended the fiscal year of June 30
1943 in good condition having a surplus of 2956290 after providing suffi
cient reserve to cover outstanding accounts payable of 102177
REVENUE COLLECTIONS
This is not a revenue collecting agency but does act as agent for the
il Revenue Department in the collection of certain licenses and permits In
the year ended June 30 1943 a net amount of 980088 was collected of
ji which 165800 was for salt water fishing licenses 381675 for boat
licenses 151900 for special hunting and fishing permits in management
I area 221647 for shrimp tax and 59066 from other sources
il DISPOSITION OF REVENUE
In the period under review the commission remitted to the Revenue
Department the 312170 balance of Revenue collections held as agent
brought forward from previous fiscal year together with 934090 of the
collections made in the current period leaving a balance on hand at June
30 1943 of 45998
Included in the balance of agency funds on hand at June 30 1943 is the
amount of 10250 due to the Federal Government as their portion of
special permits for hunting and fishing in game management areas
INCOME AVAILABLE FOR OPERATIONS FOR THE FISCAL
YEAR ENDED JUNE 30 1943
There was appropriated for the operations of the Commission for the
fiscal year ended June 30 1943 18900365 net This exceeded expendi
tures approved on budgets by 117941 and this amount was duly lapsed
as of June 30 1943 as provided by law leaving net income available for
operations from State appropriation of 18782424
To supplement State appropriation 31090 was received from subscrip
tions to Outdoor Georgia and miscellaneous sales and 30000 from the
Department of Mines Mining and Geology for the pro rata cost of printing
Outdoor Georgia
From the 18843514 available income 512861 was transferred to the
office of Commissioner of Natural Resources prior to the time that office110
was abolished by Legislative Act in 1943 and 17056 transferred to the
State Supervisor of Purchases to cover the pro rata cost of purchasing
Taking into consideration the State appropriation the income from
subscriptions and sales and the transfers to and from other State depart
ments as stated in the previous paragraph the State Game and Fish
Commission had a net income available of 18313597 to meet the years
operating cost
OPERATING COST
From the available income of 18313597 15682780 was expended for
the years operations and 2630817 remained on hand as part of the cash
balance at June 30 1943
The 2630817 addition to the cash balance in the period increased the
cash balance to 3058467 at June 30 1943 The first lien on the cash
balance is for payment of 102177 in accounts payable the remainder
being available for expenditure in the next fiscal year provided the ex
penditure of same is reapproved on budget
Of the 15682780 expenditures for operations in the year ended June
30 1943 9088362 was for personal services 3048387 for travel ex
pense 1583272 for supplies 330083 for telephone telegraph and
postage 507178 for printing and publicity 795000 for two CrisCraft
Cabin Cruisers for use on the coast and 330498 for other operating
costs
COMPARISON OF OPERATING COSTS
There was a reduction of 5007854 in operating cost for the year ended
June 30 1943 as compared with that of the previous fiscal year This de
crease in operating cost was principally in payments for personal services
and travel expenses there being a reduction in personnel from 105 on the
pay roll on June 30 1942 to 50 at June 30 1943
A twoyear comparison of operating cost is given as follows
Year Ended Year Ended Increase
June 301943 June 301942 Decrease
EXPENSE
Personal Services 9088362 11971636 2883274
Travel Expense 3048387 4321222 1272835
Supplies and Materials 1583272 2083800 500528Ill
Communication 330083
Heat Light Power Water 96990
Printing and Publicity 507178
Repairs 88726
Rents 35250
Miscellaneous 921
Insurance and Bonding 39699
Equipment 70754
341245
56016
852309
225753
28660
17065
19673
573355

11162
40974
345131
137027
6590
17986
20026
502601
14887780 20490734 5602954
OUTLAY
Two CrisCraft Cruisers 795000 795000
Well 199900 199900
Totals 15682780 20690634 5007854
Number of Employees at 630 50105 55
GENERAL
This report covers the operations of the Wild Life Division of the De
partment of Natural Resources for the period from July 1 1942 to Feb
ruary 15 1943 and the State Game and Fish Commission which succeeded
that Department from February 16 1943 to June 30 1943 No attempt is
made to divide the administration of the respective agencies and officials
since the State fiscal year is from July 1 1942 to June 30 1943 as provided
by law
Included in this report also are operations of the Coastal Fisheries Com
mission which in previous years have been reported separately
The Director of the State Game and Fish Commission is bonded in the
amount of 1000000 as is also the Supervisor of Coastal Fisheries The
bookkeepercashier in the office of the Commission is not bonded
Disallowed items of payment amounting to 9184 were brought to the
attention of proper officials and reimbursement will be made in the next
fiscal period
Fishing licenses read to striker in lieu of person allowing consecu
tive strikers on the same boat to use one license This should be corrected
There is need of installing ledger accounts or summaries by which the
cost of the various activities of the Commission such as administration
game farm hatcheries and ranger service can be segregated
All expenditures approved are within the provisions of law and budget
approvals for the operations of the Agency
Appreciation is expressed for the cooperation and assistance of the
officials and staff during this examination and throughout the year112
ASSETS
CURRENT BALANCE SHEET
JUNE 30 1943
CASH IN BANKS
For Operations
Fulton National Bank Atlanta
New Account 607700
Old Account 18908
National Bank of Brunswick
Coastal Fisheries Account 70520
CASH IN STATE TREASURY
PETTY CASH
Office
Game Farm
Millen Hatchery
697128
2351634
3500
3460
2500
245
Coastal Fisheries
Total Cash for Operations
CASH IN BANK
For Accounts as Agent
Fulton National Bank Atlanta
Revenue Collection Account 1900
Special Account 23000
National Bank of Brunswick
Coastal Fisheries Account 21098
9705
3058467
45998
Total Cash 3104465
ACCOUNTS RECEIVABLE
Rangers Uniform Account
From previous years report 84513
Less Reserve for loss on Accounts Receivable 84513 00
Total Current Assets 3104465
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Accounts Payable 102177
RESERVES
Reserves for Revenues
To be remitted to Revenue Department 35748
To be remitted to Federal Government 10250 45998
SURPLUS
Available for operations subject to budget approval
Total Current Liabilities Reserves and Surplus
2956290
3104465113
DEPARTMENT OF GEOLOGY MINES114
DEPARTMENT OF GEOLOGY MINES
RECEIPTS 1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
6000000 8250000
1378542 3963887
Budget Balancing Adjustments Lapses
Revenues Retained
Earnings Development Services 5535 62639
Transfers Other Spending Units 529309 422941
Total income receipts
4097684 3925811
NONINCOME
Private Trust Account
12820
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
96177
161186
4193861 4099817
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
2859590
285573
316773
86270
94719
36543
15974
201908
2500
108489
24336
3068630
210280
192847
72708
47989
60498
6700
150075
2500
83971
11771
Total expense payments
4032675 3907969
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
161186
179028
12820
4193861 4099817115
DEPARTMENT OF GEOLOGY MINES
SUMMARY
FINANCIAL CONDITION
The Department of Mines Mining and Geology ended the year on June
30 1943 in good condition having a surplus of 52283 after providing
N necessary reserve to cover outstanding accounts payable of 126745 at
I June 30 1943

b INCOME AVAILABLE FOR OPERATIONS
fj FOR THE FISCAL YEAR ENDED JUNE 30 1943
There was appropriated for the operation of this Agency for the fiscal
year ended June 30 1943 4453416 net However this exceeded ex
penditures approved on budgets by 167303 which amount was duly
lapsed as of June 30 1943 as provided by law leaving income for operations
from State Appropriation of 4286113
In addition to State Appropriation this Department had income of
37500 from rents and 25139 from sales
From 4348752 available income 390124 was transferred to the Com
missioners Office of the Department of Natural Resources 30000 to the
State Game and Fish Commission for pro rata cost of printing Outdoor
Georgia and 2817 to the State Supervisor of Purchases for the pro rata
share of purchasing cost
Taking into consideration the State Appropriation supplemental income
and transfers to other State Departments this Agency had net income
available to meet the years operating cost of 3925811
OPERATING COST FOR THE YEAR ENDED JUNE 30 1943
From the above net available income 3907968 was expended for opera
tions and 17842 remained on hand as part of the cash balance at June
30 1943
The 17842 addition to cash balance in the period increased cash bal
ance of 161186 on hand at the beginning of the fiscal year to 179028
cash balance on June 30 1943 The first lien on the cash balance is for pay
ment of 126745 in accounts payable the remainder being available for
expenditure in the next fiscal year provided the expenditure of same is
reapproved on budget
Of the total expenditures for operations in the fiscal year ended June 30
1943 2367064 was for Mines Mining and Geology 40905 for Museum
and 1500000 for Water Resources Survey reimbursed to U S Gov
ernment a Federal Project116
COMPARISON OF OPERATING COSTS
YEAR ENDED JUNE 30
1943
BY OBJECT
Personal Services3068630
Travel Expense 210280
Supplies Materials 192847
Communication 72708
Heat Light Power and Water 47989
Printing 60498
Repairs 6700
Rents 150075
Insurance and Bonding 2500
Equipment 83971
Miscellaneous 11771
Totals3907969
Number of Employees 9
Cash Balance on Hand June 30 179028
1942
1941
2859590 3370565
285573 300098
316773 419192
86270 70674
94719 90977
36543 51421
15974 15867
201908 177675
2500 3341
108489 166530
24336 18441
4032675 4684781
9 10
161186 96177
GENERAL
Director of the Department of Mines Mining and Geology is bonded in
the amount of 500000
Books and records of this Agency are well kept and all expenditures are
within the provisions of law
Appreciation is expressed to the officials and staff of the Department
for the cooperation rendered the State Auditors office during this examina
tion and throughout the year and for their diligence in following in their
expenditures the approved budgets117
GOVERNOR118
GOVERNOR
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 20000000 25625000
Budget Balancing Adjustments Lapses 4100000 13052965
Transfers Other Spending Units 6770 2451
Total Income Receipts 15893230 12569584
NONINCOME
State Revenue Collections Unfunded
Private Trust Accounts

3590046
932758
CASH BALANCES JULY 1st
Budget Funds
State Revenue
Collections Unfunded
2009483
3590046
703027
3590046
PAYMENTS
21492759 142053
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total Expense Payments
5109665 6014407
312079 501230
893153 795063
520108 573820
1451549 1541630
2516 65308
178941 1287463
6779709 130980
66966 905858
1885000 697664
17199686 12513423
NONCOST
Private Trust Accounts
932598
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Private TrustU S Tax unremitted
703027
3590046
759188
160
21492759 14205369119
GOVERNOR
SUMMARY
FINANCIAL CONDITION
The office of the Governor of the State of Georgia which has under its
control numerous activities ended the fiscal year on June 30 1943 in good
financial condition having a surplus of 759188 after reserving 160 for
Victory Tax funds held for the U S Government There were no outstand
ing accounts payable or other liabilities reported
REVENUE COLLECTIONS
In the year ended June 30 1943 the Governors Office collected 19714
from sale of scrap 23262 from rents on telephone pay stations 340059
as rent on Capitol Cafe 500 from State Farm at Milledgeville and 5550
in fees making a total of 389085 all of which was duly paid into the
General Fund of the State Treasury in the period
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
The Office of the Governor is supported by appropriation made by the
General Assembly of Georgia and in the period under review received on
such appropriation 12572035 from which 2451 was transferred to the
State Supervisor of Purchases to cover the pro rata share of the cost of
purchasing leaving 12569584 net income available to the office to meet
the years operating cost
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
From the 12569584 available income for the period 12513423 was
expended for operations and 56161 remained on hand as part of the cash
balance
This addition of 56161 to cash increased cash balance of 703027 on
hand at the beginning of the period to 759188 at June 30 1943 and this
amount was further increased to 759348 by the collection of 160 in
Victory Taxes which had not been remitted to the Federal Government at
the end of the fiscal year This cash balance of 759188 in operating
funds is available for operations in the next fiscal period provided expendi
ture of same is reapproved on budget120
COMPARISON OF OPERATING COSTS
There is given below a statement which will show the comparison and
detail of expenditures for each administration in the fiscal year under
review
711942
to 11243
Governors Office
Personal Services1411388
Supplies 62511
Communication
Postage 125290
Telephone Telegraph 224450
RepairsRegular 7160
RepairsOffice Carpet 00
RepairsOffice Furniture 00
Publications 00
Insurance Bonds 568
Equipment Purchases 00
Totals1830231
GovernorTravel
New Car Purchase 369080
Less Tradein 80000
Net Car Purchase 289080
Auto Insurance 5755
Auto Supplies and Repairs 96174
Other Travel Costs 18555
Totals 409564
Governors Mansion
Personal Services and Supplies 273126
Heat Light Water
Heat 32314
Light 5050
Water 4258
Totals 314748
1121943 Total for
to 63043 Fiscal Year
1635203 3046591
154142 216653
66850 192140
141473 365923
5815 12975
49500 49500
111700 111700
15900 15900
7500 6932
48650 48650
2236733 4066964
247700 616780
200000 280000
47700 336780
10103 15858
3650 99824
29407 47962
90860 500424
3580591 631185
30611 62925
4618 9668
2342 6600
395630 710378121
Special Mansion
Repairs Mansion and
Furnishings 133200
Insurance on Furnishings 00
Furnishings and Fixtures new 00
Battleship Georgia Silver 00
Totals for Mansion 447948
607262 740462
124048 124048
597208 597208
2600002 260000
1984148 2432096
1 Appropriation Act approved 12943 pro
vides 62500 monthly allowance to cover
Mansion cost for servants hire food
laundry and other supplies Act also
provides for bills for heat lights water
repairs furnishings and equipment to
be paid from Public Buildings and
Grounds Funds
2 Authorized by General Assembly Reso
lution approved 3243
Capitol Buildings and Grounds
Personal Services1099665
Supplies 155873
Communication
Telephone and Telegraph 3075
Heat Light Water
Heat 172665
Light and Power 476581
Water 45548
Repairs Capitol Bldgs Grds 365325
Miscellaneous old coal bill 00
Totals 2318732
1147812
133216
10000
2247477
289089
13075
352254 524919
383501 860082
31888 77436
7501 372826
75664 175664
2141836 4460568
1 Authorized by General Assembly Reso
lution approved 32043
Confederate Cemetery
Personal Services 56000
Prison System
Personal Services 50000
Travel 00
59596 115596
15000
806
65000
806122
Publications Reward Notices 700
Miscellaneous Rewards paid
for arrests 140000
48708
472000
49408
612000
Totals 190700 536514 727214
Elections
Ballots and Supplies 1942
General Election 179713
Department of Conservation
Personal Services 18L66 18L66
Communication
00 179713
Telephone and Telegraph
2682
2682
Totals 208482 20848
2 Transferred to Exec Dept by Act of
General Assembly approved 21943
National Governors Conference
Membership Fee
10000 10000
COMPARISON OF OPERATING COSTS BY ACTIVITY
The operating cost of the Governors Office for the fiscal year ended
June 30 1943 for all activities for the preceding year ended June 30 1942
as shown in the following comparative statements
YEAR ENDED JUNE 30
1942
1943
BY ACTIVITY
Governors Office
Regular 3047914 3905764
Special Repairs
Office Carpet 49500
Office Furniture j ji7 00
3047914 4066964123
Governors Travel
Automobile Purchase 00 337080
Automobile Insurance 00 15858
Auto Supplies and Repairs 201570 99524
Other Travel Costs 33714 47962
235284 500424
Governors Mansion
Regular Expense 526996 710378
RepairsMansion and Furnishings 44068 740462
InsuranceMansion Furnishings 00 124048
Furnishings and Fixtures 33501 597208
Battleship Georgia Silver 00 260000
604565 2432096
Capitol Buildings and Grounds
RegularExpense 3881361 4012078
Repairs Capitol Bldg Grounds 66823 372826
Old Coal Bill Per resolution Gen Assembly 00 75664
3948184 4460568
Confederate Cemetery
Regular 107835 115596
State Parks Authority
Authorized by Act General Assembly
Regular 239902
Elections
Regular 179713
Dept of Conservation
Authorized by Act General Assembly
Regular 20848
National Governors Conference
Regular 20000 10000
Property Insurance
New Schedule14285814
Less return premium prev policies cane 7527120
6758694
Investigation by Fulton County Courts1750000124
Prison System
Regular 115000
Delegates Wild Life Assn 6034
Delegates U D C Convention 52150
Delegates Rivers and Harbors Assn 22795
Special Work and Attorneys 291329
COMPARISON OF OPERATING COST BY OBJECT
OF EXPENDITURE
Personal Services5109665
Travel 513649
Supplies 749050
Communication 520108
Heat Light Power and Water 1451549
Publications 2516
Repairs 121474
Insurance 21015
InsuranceState Schedule 6758694
Equipment 66966
Miscellaneous
Fulton Co Investigation 1750000
Rewards 1150
Dues Governors Conference 200 00
Old Coal Bill
727214
6014407
501230
795063
573820
1541630
65308
1287463
130980
00
905858
00
612000
10000
75664
GENERAL
All receipts for the period were properly accounted for and all expendi
tures were within the limits of approved budgets and provisions of State
law
Appreciation is expressed to the Staff of the Executive Department for
the cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets125
HERTY FOUNDATION12tf
HERTY FOUNDATION
RECEIPTS 1942 1943
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Donations 1120590 934114
Earnings Services of Development 1000000 207763
Transfers Other Spending Units 1350660
Total income receipts 2120590 2492537
NONINCOME
Private Trust Account 10770
CASH BALANCES JULY 1st
Budget Funds 491663 401928
2612253 2905235
PAYMENTS
EXPENSE
Personal Services 723159
Travel 56379
Supplies Materials 114944
Communication 27356
Heat Light Power Water 596112
Publications
Repairs 47311
Rents 604641
Insurance 36393
Equipment 4030
Miscellaneous
Total expense payments 2210325
CASH BALANCES JUNE 30th
Budget Funds 401928
Private Trust Funds
2612253
1108888
129428
179781
19848
395309
610
18066
600000
48391
13127
36
2513484
380981
10770
2905235127
HERTY FOUNDATION
SUMMARY
FINANCIAL CONDITION
The Herty Foundation ended the year on June 30 1943 in good financial
condition having a cash surplus of 380981
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
The Foundation received for its support from the Department of For
estry 1350660 in the fiscal year ended June 30 1943 This was supple
mented by earnings and miscellaneous sales of 207763 and by gifts
amounting to 934114 making total income available for operations in
the period of 2492537
OPERATING COST FOR THE YEAR ENDED JUNE 30 1943
Total expenditures in the year ended June 30 1943 were 2513484 of
which 2131172 was for laboratory research and 382312 for Woodland
Division These expenditures exceeded available income by 20947 thereby
reducing cash balance of 401928 on hand at the beginning of the period
to 380981 on hand at the end of the period on June 30 1943
COMPARISON OF OPERATING COSTS
YEAR ENDED JUNE 30
1943
EXPENDITURES
Personal Services1108888
Travel Expense 129428
Supplies and Materials 179781
Communication 19848
Heat Light Water 395309
Publications 610
Repairs 18066
Rents 600000
Insurance and Bonding 48391
Equipment 13127
Miscellaneous 36
Totals 2513484
Number of Employees 5
Cash Balance on Hand June 30 380981
1942
1941
723159 910353
56379 34408
114944 267316
27356 33199
596112 573660
30000
47311 51011
604641 604642
36393 34904
4030 19670
8753
2210325 2550410
3 5
401928 491663
128
Included in expenditures for the year ended June 301943 is cost of Wood
land Division amounting to 382312 a new activity during this period and
now discontinued
GENERAL
The Herty Foundation does experimental work to devise methods to im
prove products manufactured from wood pulp and to create new uses for
it A large part of the supplies rents and equipment used in this work is
donated in kind as shown in Statement of Receipts and Payments
SecretaryTreasurer Elliott Reed is bonded in the amount of 5000000
Books and records of the Foundation are well kept and all expenditures
are within the provisions of law except payments for compensation and
liability insurance premiums in the amount of 22391 in the fiscal year
ended June 30 1943
Since the close of the year on June 30 1943the accounts of the Foun
dation have been examined for the period from July 1 1943 to July 29
1943 and results reported herein In this period there were no income re
ceipts and expenditures amounted to 192591 all of which were within
legal limits
Appreciation is expressed to the officials and staff of the Foundation for
the cooperation rendered the State Auditors office during this examination
and throughout the year and for their diligence in following in their ex
penditures the approved budget129
DEPARTMENT OF
HIGHWAYS130
STATE HIGHWAY DEPARTMENT
RECEIPTS 1942
1943
INCOME STATE REVENUE ALLOTMENTS
Appropriation 1834446145 1033279227
Budget Balancing Adjustments Lapses353946145 640218415
Revenues Retained
Grants from U S Government 247276658
Grants from U S Government WPA noncash 297633686
County Construction Participation noncash 72003168
Other Participation
Sale of Equipment 8368925
Miscellaneous Sales 2225533
Transfers Other Spending Units 2021008
442879925
135666075
52416843
1350000
9984060
3921651
1292261
Total Income Receipts 2105986962 2318423935
NONINCOME
Private Trust Account
41728000
46401083
CASH BALANCES JULY 1st
Budget Funds 492042885 622834442
Private Trust Funds 3145000 4085000
2642902847 2991744460131
STATE HIGHWAY DEPARTMENT
PAYMENTS 1942
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
128164360
4930609
92620517
2898626
1256199
349715
20086400
2481918
502376
6767233
777696
957089
Blue Prints Laboratory Shop Billings 26298876
Undistributed Charges Shop Jobs in Process 9061552
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
1943
144761994
5922215
66766639
2631843
1258284
257381
11444271
3242819
294685
11562685
1546632
1858304
Total Expense Payments
226432310 251547752
OUTLAYS
Personal Services
Travel
88846521
12993048
Supplies Materials 99559087
549025
630529
21767335
756299
83544
823355
3018771
12164920
1087715016
Accounts Payable Undistributed by Object 149633850
Equipment 11833
Land Improvements 1091000
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Miscellaneous
Tests
Plans Blue Prints
Contractors
68736008
9155547
55100921
487058
585689
10430
8326545
267860
2794977
1218796209
431509410
1374920
Total Outlay Payments1479644133 1797145574
NONCOST
County Participation Refunding Certificates 269118962 266679093
Private Trust Accounts 40788000 49390000
CASH BALANCES JUNE 30th
Budget Funds 622834442
Private Trust Funds 4085000
Sinking Fund
359196865
1096083
266689093
2642902847 2991744460132
HIGHWAY DEPARTMENT
SUMMARY
FINANCIAL CONDITION
The Highway Department had reduced its deficit to 395492958 at the
end of the fiscal year on June 30 1943 and had reserves and unallotted ap
propriation balances of 79419973 after taking into consideration funds
required for completion of 1155538594 active contracts and 481547907
suspended contracts funds required to retire 266679093 Refunding Cer
tificates maturing March 25 1944 and funds needed to liquidate 80633361
allotments purchase orders and percentages retained on contracts Deficit
was 1391447567 June 30 1941 and 750232408 June 30 1942
Should the suspended contracts aggregating 481547907 in which the
Federal Government participates in the amount of 79063454 be cancelled
and the liability therefor removed the Highway Department would have a
surplus of 6991495 instead of a deficit of 395492958 at June 30 1943
The Highway Department is prohibited by law from making new con
tracts in excess of available funds for their completion and on June 30
1943 had sufficient funds to complete all existing contracts except those
made in prior periods on which work had been suspended
In addition to operating funds the Department had 235943745 in
vested in Lands Buildings and Equipment and 26854171624 in High
ways and Bridges on June 30 1943 The 26854171624 surplus invested
in Highways and Bridges represents the difference between accumulated
cost of 27387539818 from beginning of construction to June 30 1943 and
liability of 533368194 for outstanding Highway Refunding Certificates
Of the 27387539818 funds for highway and bridge construction received
from beginning of construction to June 30 1943 14597771728 or 5330
was from State Funds 8263550327 or 3017 from Federal funds
4467395553 or 1631 WPA and County Participation and 58822210
or 22 from other sources
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
The income for the operation of the Highway Department is from State
Appropriation Federal and County Participation other participation sales
and rents
For the fiscal year ended June 30 1943 the State appropriated 10332
79227 for all activities of the Highway Department However this was
640218415 less than expenditures and contracts given budget approval
and funds supplied by the State were increased by this amount making
total income available from the State in the period 1673497642133
442879925 was received from the U S Government in the year ended
June 30 1943 on vouchers submitted for reimbursement covering Federal
i Participation in construction contracts and for Highway Planning Survey
Construction by the Works Projects Administration and Counties
amounting to 188082918 was taken into the accounts of the Highway De
partment in the period covered by this report Of this 188082918 Non
Cash Participation 135666075 was by WPAand 52416843 by Counties
Supplementing State Appropriation and Federal and County Participa
j tion in the year ended June 301943 was income from other sources amount
ing to 15255711 Of this 15255711 supplemental income 9984060
i was from sale of equipment having an inventory value of 6592084
2202416 from equipment rentals 1350000 from participation by pri
i vate concern and 1719235 from miscellaneous sales
Total income received by the Highway Department in the year ended
June 30 1943 from above sources amounted to 2319716196 of which
1673497642 or 7214 was from State Appropriation 442879925 or
1909 from Federal Cash Participation 188082918 or 811 from
UWFA and County NonCash Participation and 15255711 or 66 from
other sources
From total income of 2319716196 there was transferred to the office
of the State Supervisor of Purchases 1292261 to cover the pro rata
share of the cost of purchasing leaving net income available to the High
i way Department of 2318423935 to meet the years operating costs
C OPERATING COST FOR THE FISCAL YEAR ENDED JUNE 30 1943
From net available income of 2318423935 there was expended by the
El Highway Department in the year ended June 30 1943 2048693326 for
I administration maintenance surveys and construction and 266679093 to
retire Refunding Certificates which matured March 25 1943 a total of
2315372419 and 3051516 remained on hand as part of the cash balance
Sj at June 30 1943
The 3051516 increase in cash balance in the year ended June 30 1943
ajt together with cash balance of 622834442 on hand at the beginning of the
period made total cash balance on hand June 30 1943 625885958
Of the 625885958 cash balance on hand June 30 1943 266679093 is
it to be used to retire Highway Refunding Certificates maturing March 25
11944 and the first lien on the remainder of 359206865 is for completion
m of existing contracts and liquidation of allotments purchase orders and
t other liabilities Any cash balance on hand after payment or cancellation
M of existing contracts and liquidation of allotments purchase orders and
N other liabilities shown at June 30 1943 would be available for expenditure134
budget eXt fiSCal Perid Prvided such exPenditure was reapproved on
1Qo Sr t0taling 2315372419 r the year ended June 30
lohl 39746 r 220 was for administration 190163450 or
Stlo tor maintenance of highways and bridges 10959363 or 48 for
surveys 1365021357 or 5896 for construction of highways and
bridges 431509410 or 1863 for payment of certificates of indebted
Untt0 miscellaneous creditors in preceding fiscal period and
March 25 943r Hi8Way Refundin Certificates due
COMPARISON OF OPERATING COSTS
The expenditures of 2315372419 in the year ended June 30 1943 for
administration maintenance surveys construction certificates of indebt
SoVSnSwUnd Certificates comPare with like expenditures totaling
1990832040 for the previous fiscal year ended June 30 1942 as shown in
the following comparative statement
YEAR ENDED
6301943
BY ACTIVITY
Administration 51039746
Maintenance 190163450
Surveys and Plans 10959363
Construction 1365021357
Certificates of Indebtedness
and Accounts Payable
Net Not distributed
to objects of Expenditure 431509410
Interest on Refunding Bonds
Paid directly by State
Treas in yr ended 63043
Highway Refunding
Certificates 266679093
Totals 2315372419
BY OBJECT
Expense
Personal Services 144761994
Travel Expense 5922215
6301942
41694262
184738048
23693601
1306316682
Increase
Decrease
9345484
5425402
12734238
58704675
149633850 281875560
15636635
269118962
15636635
2439869
1990832040 324540379
128164360
4930609
16597634
991606135
Supplies and Materials 66766639 92620517 25853878
Repairs 11444271 20086400 8642129
Indemnities 11562685 6767233 4795452
Interest on Ref Bonds 15636635 15636635
Other Expense Payments 11089948 9223619 1866329
Departmental Billings and
Jobs in Process not
distributed to
objects of expenditure 35360428 35360428
Outlay
Personal Services 68736008 88846521 20110513
Travel Expense 9155547 12993048 3837501
Supplies and Materials 55100921 99559087 44458166
Repairs 8326545 21767335 13440790
Payments to Contractors 1218796209 1087715016 131081193
Other Outlay Payments 5520934 19129276 13608342
Certificates of Indebted
ness and Accounts
Payable Net 431509410 149633850 281875560
Refunding Certificates
Annual Maturities 266679093 269118962 2439869
Totals 2315372419 1990832040 324540379
Number of Employees
at end of period 883 1319 436
From the foregoing comparative statement it will be seen that increase
in expenditures for the year ended June 30 1943 is due principally to the
liquidation in this year of liabilities brought over from previous periods
GENERAL
Federal Funds authorized and appropriated against which no contracts
had been made at June 30 1943 amounted to 1067350396 These funds
are not shown in Balance Sheet of the Highway Department as they do
not affect surplus but are set up at the beginning of the succeeding fiscal
year in appropriate accounts as revenue estimated to be available for par
ticipation in construction contracts
In the period covered by this report 7757762 was paid to the M J
Carroll Contracting Company in settlement of their claim against the High
way Department and other indemnities paid in the period amounted to
3804923 on claims arising from alleged personal injuries and property
damages Included in other payments for the year ended June 30 1943
136
is 2010003 restitution made to Wilkes County as authorized by Legisla
tive Act of 1941
All certificates of indebtedness issued to contractors counties and mis
cellaneous creditors in prior periods have been paid but in a few instances
checks are held by the Highway Department awaiting adjustment or sur
render of certificates
Receipts and Disbursements for the period covered by this report were
properly accounted for and all expenditures were within the provisions of
law and budget approvals for the operations of this Agency
The accounting system of the Highway Department appears suited to the
needs of the agency and records for the most part were well kept How
ever personnel cards were not in balance with control at time of examina
tion and considerable difficulty was experienced in preparing schedule of
payments for salaries and wages This was due principally to the fact that
personnel records were being kept on a calendar year basis instead of State
fiscal year basis and proof run of cards had not been made since installation
of the present system January 1 1943 State law requires that personnel
records be kept on a fiscal year basis from July 1st to June 30th
Officials and employees of the Highway Department cooperated with
examiners in bringing personnel cards into agreement with controls and
stated that in the future these records will be kept on a State fiscal year
basis and cards proven with controls periodically
State Highway Director Ryburn G Clay and Treasurer Tom Wisdom
are each under 10000000 surety bond All other employees except con
vict labor are covered by a blanket surety bond in the amount of 100
00000
Appreciation is expressed to the officials and staff of the Highway De
partment for the cooperation rendered the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets137
STATE HIGHWAY DEPARTMENT
ANALYSIS OP PAYMENTSBY ACTIVITY
YEAR ENDED JUNE 30 1943
Governmental Cost
ADMINISTRATION Expense
General Administration 44879802
Research and Analysis 149046
Highway Planning Survey 5370619
Defense Traffic Survey 104904
Total Administration
Outlay
525400
9975
Total
45405202
149046
5380594
104904
50504371 535375 51039746
MAINTENANCE
Regular
Special
Special Bridge Repairs
Shops
133467357
31958684
15328198
9329779
23607
Total Maintenance 190084018
133490964
31958684
15328198
9385604
79432 190163450
55825
SURVEYS
On Highways 6931767
On Post Roads 1529283
On Access Roads 1679785
On Flight Strips 818528
Total Surveys 10959363
CONSTRUCTION
State Aid Contracts
Post Road
Fed Aid ContRegular
Fed Aid ContSecondary
Fed Aid ContGrade Crossing
National Recovery Contracts
Works Program Contracts
WPA Contracts
Access Road Contracts
Flight Strip Contracts
State Force Construction
Subtotal
Certificates of Indebtedness
To Contractors
To Counties
241454963
186869305
317308505
55557063
29715994
332516
3405260
56415041
203999188
18839257
85470321
6931767
1529283
1679785
818528
10959363
241454963
186869305
317308505
55557063
29715994
332516
3405260
56415041
203999188
18839257
85470321
1199367413 1199367413
106591080
59062864
106591080
59062864
Total Construction
1365021357 1365021357
CERTIFICATES OF INDEBTEDNESS
To Miscellaneous Creditors
431509410 431509410
Total Governmental Cost Payments 251547752 1797145574 2048693326138
STATE HIGHWAY DEPARTMENT
STATEMENT OF INCOME AND COST
YEAR ENDED JUNE 30 1943
INCOME
STATE OF GEORGIA
Allocations1937 net
Appropriations1943 net
Administration
Maintenance
Construction
617147944
29265503
104648728
389077281
Highway Refunding Certificates 533358186 1673497642
U S GOVERNMENT
Federal AidRegular lgl 74733
Federal AidSecondary 254 18470
Federal AidGrade Crossing 23364317
National Recovery 2 348 27
Works Program 6979216
Access Roads 205717618
Flight Strips 20263668
Highway Planning Survey 2867165
OTHER CASH PARTICIPATION
OPry Plumbing Heating Co
442550360
1350000
NONCASH PARTICIPATION
Works Projects Administration
Counties
OTHER INCOME
Sale of Equipment
Equipment Rentals
Other Sales and Miscellaneous
INCOME TRANSFERS
State Supervisor of Purchases
Net Income
135666075 52416843 188082918
9984060 2202416 1785797 13972273
1292261
2318160932
SURPLUS JULY 1 1942
Proprietary Surplus
Reserves
27076644
100099505 127176149
2445337081STATE HIGHWAY DEPARTMENT
STATEMENT OF INCOME AND COST
YEAR ENDED JUNE 30 1943
COST
OPERATING EXPENDITURES
Administration
General
Research and Analysis
Highway Planning Survey
Defense Traffic Survey
Maintenance
Regular
Special
Special Bridge Repairs
Shops
Surveys
On Highways
On Post Roads
On Access Roads
On Flight Strips
Total Operating Expenditures
45667728
149046
5368094
104904
136500973
31958684
15328198
9380604
6931767
1529283
1679785
818528
CONSTRUCTION EXPENDITURES
State Aid Contracts 24145496
Post Roads Contracts
186869305
Federal Aid ContractsRegular 317308505
Federal Aid ContractsSecondary 55557063
Federal Aid ContractsGrade Crossings 29715994
332516
3405260
56415041
203999188
Flight Strip Contracts 1883QonI
State Force Construction 106709903
Total Construction Expenditures
National Recovery Contracts
Works Program Contracts
Works Projects Adm Contracts
Access Roads Contracts
139
51289772
193168459
10959363
255417594
HIGHWAY REFUNDING CERTIFICATES
Due March 251943
Total Expenditures
SURPLUS JUNE 30 1943
Proprietary Surplus 61
Reserves
1220606995
266679093
1742703682
63690739 702633399
2448337081140
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1943
CONTRACTORS
Adams F H
Adams John N
Alabama Great Southern Railroad
Alexander Bland Inc
American Engineering Contr Co
Andrews Fred J
Atlanta City of
Atlantic Coast Line Railroad Co
25140
26755
56509
51715
776495
10965
90943
4855320
Attaway Construction Co 34 lg9 gg
Baggett J J
Barber Leo T
Baynes S H
Bentley E E
Bird Mrs J D
Blackman C F
Bonner D H
51727
18021869
13002
20113
38762
17217
22398
1059000
4488079
17279688
7236
28065
2618717
14580
9513
Bryant Company 2 59635
Bouligny R H
Bowe W F Jr
Bowen R A
Boyles Lula A
Brantley R M
Brantley W B Constr
Brown J L
Brown Raymond C
Co
Burtz Geo
Bush L S
W
Caddell M C
Campbell Contracting Co
Carpenter Sam
Carroll M J Contracting
Co
5361387
185388
1596028
4302997
29280
26396988
999165
Central of Georgia Railroad Co
ClaussenLawrence Construction Co 296 21227
ClaussenLawrence Construction Co
W L Cobb Construction Co
Coffee Construction Co 333 459 33
Cobb W L Inc 41550212
Cobb W L Construction Co 126 65763
Cochrane Mrs Thomas L 4649
Coffee Construction Co 192 703 48
CornellYoung Co 26256062
Crummey Crummey 147 92833
8100
6188
Dailey S R Dailey W C
Davis Company
Dixie Machine Co j 342 qo
Dobbins W N
Drew J R J
22070
8096CONTRACTORS Continued
Drinkard Mrs Jno P

STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1943
47781
51821
11916
Ellis J M
Elton Bessie
Espy Paving Construction Co 14069820
Espy Paving Construction Co
C M Lyle Construction Co 6215178
Everett Mrs Beatrice Paulk 7794
Finley Sam Inc
5614270
5622216
80141
2512159
5913
Garrett H B 1330580
Garrett W L Jr
Florence W L Construction Co
Fortson Ben Fortson Frances
Foster R G Co
Franklin Peter
Gearhart W H Rainey M S
Georgia Power Co
Gibson Robinson
Gibson J B
Gladney J W
Gordy Schley 749249
46018
64035
59985
43792
2610
106186
2054544
5530005
40000
Gray Claude Nelson
Gray Mrs Mattie
Gray Willie E
Hardman L G Jr
Head John Copeland A B Admin
Hendley Gordon J
Henry Mrs Chas R
Hicks R P
Hilhouse J H
Hudsons E A Sons
Hudson I S
23988
13839
54968
28669
39900
52628
14793779
4004
Interstate Contracting
Johnson W L
Jones J C
Kelk J M Co
Laing C H
Lancaster
Co 9087732
31594
70382
2584
89769
9751
J A
LedbetterJohnson Contractors 16021334
Lemon Geo W 18411
Leveritt H G 13040
Levy Arthur C 48312
Levy F Marion 24156
Lokey Anderson 9802863
Lyle C M Construction Co 4687689
McMath Hugh Construction Co 30909298
McMath Hugh Construction Co
Morris Construction Co 26410059
141142
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1943
CONTRACTORS Continued
Macon Dublin Savannah R R Co 3 725 87
Marion Contracting Co sSMUffi
Mason Mrs L P
Meador Construction Co
Millwood H J
Mims P W
Mitchell County Electric Mem Corp
Monaghan John Inc
Nashville Bridge Co
N C St L Railway Co
Neidlinger Mrs E C
Newton Henry Co
New Winder Lumber Co
North Georgia Construction Co
Olliff Bruce
Page Chas W
Parrish R K
Perry C H
Perry H C
Phillips J M
Pittman Construction
Plunkett M L
Co
Postal Telegraph Cable Co
Ragan Mrs C E
Ramsey G W E H
Rhodes C L
Robinson V A
Robinson W L
Fowler Estate
32264
1375877
4000
46428
16680
31323266
13822213
3504647
45000
8360534
473296
2772960
45000
23590
14139
50729
7455
36616
18400886
42000
33206
152856
7120
2232003
4000
1285
B
Sanders Henry
Sardis Church
Sardis School
Savannah Atlanta Railroad
Savannah Electric Power Co
Scott Construction Co
Scott D B Co
Scott W P Co
Co
6807
1109940
6700
H155
4992
40985146
16694434
4890540
beaboard Air Line Railroad Co cR7 no
Sheffield H Z
Shepherd W C
Simmons Vida L Federal Land Bank
Simpson H R
Smith H G
Smith E Jack
Southern Bell Tel Tel Co
Stapleton E P Guardian
J S Yeates Estate
7660
515543
74801
90000
16567136
5101796
11435
4960STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1943
CONTRACTORS Continued
Stevenson N H
Strickler G L
Teasley Mrs Flora B
Thomason C Y Co
Tidwell W J Jr
Trammell L N Construction
Co
Vickers H D
Wainer Construction
Walker J M
Wells C W
Co
Western Union Telegraph Co
Wheatley C H
Wheeler T M
Whitley Construction Co
Wilkie F B
Wilson Willard W
Wise Mrs J W
Wolfe H E Construction Co
Wood Nan
Woodall M R Co Inc
Woodall M R Co Inc
Shepherd W C
Wright R H Son
Young J H
33705
21318115
86950
1339391
13333
1798300
35075
3242370
99790
33540
110260
23111209
2775
65079830
2000
2930
14420
2964922
4431
18781776
6475778
57074684
10860

Subtotal
800639117
143
Certificates of Indebtedness to Contractors Issued prior to
and outstanding June 30 1942 Paid in fiscal year
ended June 30 1943
106591080 907230197
h COUNTIES AS CONTRACTORS
A Appling County
Bacon County
Baldwin County
Barrow County
El Bartow County
ft Ben Hill County
Berrien County
Bleckley County
Brooks County
Bryan County
Bulloch County
Burke County
46277
1472795
452774
420792
1042111
42200
321712
175641
1478918
2400
743266
176874
144
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1943
COUNTIES AS CONTRACTORS Continued
Calhoun County
Carroll County
Catoosa County
Chattooga County
Cherokee County
Clayton County
Cobb County
Coffee County
Colquitt County
Columbia County
Cook County
Crawford County
Crisp County
427633
398244
195087
543970
400674
350857
405484
216531
1694800
78445
526560
393514
1292952
Dade County 7605
Dawson County 3 532 22
Decatur County 13 79628
DeKalb County
Dodge County
Dooly County
Dougherty County
Douglas County
258459
1696696
259323
410874
29177
Early County 121025
Effingham County 7 70018
Elbert County lo91555
Emanuel County 3 265 99
Evans County
Fannin County
Fayette County
Floyd County
Forsyth County
Franklin County
Fulton County
162704
56
212138
1969765
121781
1835849
1450000
Gordon County 4 457 3
Greene County 534998
Gwinnett County 05
487133
Habersham County
Hall County 680676
Haralson County 7 01348
Harris County 284 77
Hart County 1025495
Heard County 234020
Irwin County 7 74141
Jackson County 260506
Jasper County 3111861145
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1943
COUNTIES AS CONTRACTORS Continued
Jefferson County
Jenkins County
Johnson County
Jones County
Lamar County
Laurens County
Lowndes County
Lumpkin County
Macon County
Madison County
Marion County
McDuffie County
Meriwether County
Miller County
Monroe County
Montgomery County
Morgan County
Murray County
Oconee County
Oglethorpe County
32768
73341
359946
2866333
100155
1032045
1208889
305557
3323409
824690
219841
978587
308612
90138
1089135
53136
153312
341875
1125020
864690
119167
377066
148775
Paulding County
Pickens County
Pierce County
Pike County ll
Polk County
Pulaski County
Putnam County
1842619
233535
1713348
3855
Quitman County
Rabun County 114
Randolph County 1123
62779
Richmond County
Schley County
Stephens County
Sumter County
291270
86851
86909
6709
352284
Talbot County
Taliaferro County
SSJS
Telfair County
Terrell County
Thomas County
Toombs County
Towns County
Treutlen County
Troup County
29777
247945
70621
38380
13182
270944146
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1943
COUNTIES AS CONTRACTORS Continued
Turner County 489790
Upson County 551217
Walker County 298913
Walton County 58942
Wayne County 1065745
Wheeler County 751148
White County 989938
Whitfield County 41277
Wilkes County 1062886
Wilkinson County 572712
Subtotal
64420230
Certificates of Indebtedness to Counties as Contractors
Issued prior to and outstanding June 30 1942 Paid in
fiscal year ended June 30 1943 59062864 123483094
NONCASH PARTICIPATION
Counties
52416843
Works Projects Administration 135666075 188082918
Total Payments to Contractors1218796209STATE HIGHWAY DEPARTMENT
ANALYSIS OF CASH BALANCES IN BANKS
CURRENT FUNDS
147
Atlanta Bank of
Citizens and Southern Natl Bank
First National Bank
Regular Account
Payroll Account
2617592
3659575
Transfer Account 140771570
Fulton National Bank
Regular Account 128181532
Project Account 6645334
Ref Cert Account 10000
Northwest Atlanta Bank
Trust Company of Georgia
Regular Account
Hwy PL Surv Account
1233279
356840
Chipley Farmers Merchants Bank
Cornelia Cornelia Bank
Eatonton Farmers Merchants Bank
Ringgold Bank of
Savannah Savannah Bank Trust Co
Waynesboro Bank of
First National Bank
Total Current Funds
3000000
231144
147048737
134836866
2000000
1590119
2500000
1000000
2500000
2500000
8000000
2500000
1500000
309206866
TRUST AND AGENCY FUNDS
Atlanta Fulton National Bank
Victory Tax Account
1096083
Total Cash in Banks 310302949
148
STATE HIGHWAY DEPARTMENT
INVESTMENT IN LANDS BUILDINGS AND EQUIPMENT
JUNE 30 1943
LANDS BUILDINGS AND EQUIPMENT
Appraised Value June 30 1942 343304380
Equipment Purchased in
Year ended June 30 1943 614807 343919187
Deduct
Depreciation charged in
Year ended June 30 1943 101383358
Equipment sold in
Year ended June 30 1943 6592084 107975442
Appraised Value June 30 1943 235943745
LANDS BUILDINGS AND EQUIPMENT
Appraised Value June 30 1943
Lands detail next page
Buildings detail next page
Equipment
Trucks
Tractors
Power Graders
Graders
Other Road Equipment
Office Equipment
Engineering Equipment
Laboratory Equipment
Shop Equipment
43279655
31847500
16740000
10840000
52314500
7603707
6716094
767492
2266714
18479525
45088558
Appraised Value June 30 1943
172375662
235943745
SALE OF EQUIPMENT
ITEM
Sale
Price
P H Shovel1000000
2 P H Shovels 2666950
3 P H Shovels 3701775
2 Caterpillar D S Tractors 820490
H5850 SPLeTourneau Scraper 693495
Huber 8 ton 3wheel Roller 202250
Galion Road Roller 355000
Asphalt Distributor 335200
10 Tracks from Cletrac Tractors 203000
Office Equipment at Savannah 1900
Building at Robertstown 4000
Inventory Profit
Value Loss
P 800000
1600000
2280000
700000
600000
160000
251640
194544
1900
4000
f 200000
1066950
1421775
120490
93495
42250
103360
140656
203000
Totals9984060 6592084 3391976149
STATE HIGHWAY DEPARTMENT
DETAIL OF INVESTMENT IN LANDS BUILDINGS
JUNE 30 1943
LANDS
Parcel of land in Lincolnton Ga
Parcel of land in Lexington Ga
Lot in Loganville Ga
Lot in Louisville Ga for shop
Land and Building in Griffin Ga
Lots 5 6 7 in Gainesville Ga
Land in Cartersville Ga
Lots in Macon County Ga
Land in Waycross Ga for shop
1 acre of land in Moultrie Ga
Parcel of land in East Point Ga
Land in East Point Ga
Land in City of Atlanta on which is located General Offices
Quarry Property1942 acres in Elbert County Ga
Total Investment in Lands
8100
5000
6000
65000
200000
100000
100000
15000
105000
250000
600000
2190000
5535425
9300000
18479525
BUILDINGS
General Office Building Atlanta24049052
East Point Shops 14318500
Douglas Shops 2272782
Buildings at Quarry in Elbert Co 1723300
Buildings at Louisville Ga 517900
Buildings at Cartersville Ga 514153
Buildings at Gainesville Ga 552751
Buildings at Washington Ga 15800
Buildings at Lincolnton Ga 19828
Buildings at Thomaston Ga 679933
Buildings at Augusta Ga 424569
Total Investment in Buildings45088568150
STATE HIGHWAY DEPARTMENT
BALANCE SHEET
JUNE 30 1943
ASSETS
CURRENT FUND
CASH
In Banks p 147
Less Victory Tax Funds
In State Treasury
For Construction
For Refunding Certificates
310302949
1096083
49999999
266679093
Total Cash for Operations
309206866
316679092
625885958
DUE FROM U S GOVERNMENT
Vouchers in transit
40835729
Total Assets immediately available
666721687
OTHER CURRENT ASSETS
Accounts Receivable
Accounts PayableDebit balances
Advances Outstanding
InventoriesSupplies and Materials
Undistributed Charges and Credits
Miscellaneous
State Forces
1972797
11223
352000
21817376
2232982
9525334
35911712
PARTICIPATION RECEIVABLE
U S Government
Active Contracts
Suspended Contracts
W P ANonCash
Highway Planning Survey
Defense Traffic Survey
601752407
79063454
221752342
4826491
943900
908338594
Counties
NonCash Participation 57353977 965692571
Total Current Assets
1668325970
151
STATE HIGHWAY DEPARTMENT
BALANCE SHEET
JUNE 30 1943
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
CURRENT FUND
LIABILITIES
Allotments
To complete active contracts
State Funds 100 48686089
State and Federal Funds 776086507
State W P A and County Funds 330446866
Unrecorded Commitments 319132
To complete suspended contracts
State Funds 100 332849327
State and Federal Funds 159723776
492573103
11025196
Less Percentage retained
Total Construction Allotments
Allotment Balances
For Special Maintenance
For Special Bridge Repairs
For Highway Planning Survey
For Defense Traffic Survey
For Refunding Certificates1940
For Refunding Certificates1944
Purchase Orders Outstanding
18151626
22545985
4826491
943900
10000
266679093
Percentage retained on suspended contract
construction
Total Current Liabilities and Allotments
1155538594
481547907
1637086501
313157095
23130163
11025196
1984398955
RESERVES
For Machinery Replacement
For Emergency Fund
For Revolving Fund
APPROPRIATION BALANCES UNALLOTTED
Construction
Special Maintenance
Special Bridge Repairs
SURPLUS
Proprietary Surplus
11156671
16622356
35911712
14602917
911277
215040
638942660
63690739
15729234
Surplus or Deficit for active contracts and
allotments 631951165
Net Surplus for Current Operations and
Active Contracts 6991495
Surplus or Deficit for suspended contracts 402484453
Net Surplus or Deficit 395492958
Total Current Liabilities Reserves and Surplus1668325970

152

STATE HIGHWAY DEPARTMENT
BALANCE SHEET
JUNE 30 1943
ASSETS
CAPITAL INVESTMENT AND FIXED LIABILITY FUND
Lands p 148
Buildings p 148
Equipment
Trucks
Tractors
Power Graders
Graders
Other Road Equipment
Office Equipment
Engineering Equipment
Laboratory Equipment
Shop Equipment
43279655
31847500
16740000
10840000
52314500
7603707
6716094
767492
2266714
18479525
45088558
172375662
235943745
Total Lands Buildings and Equipment
Roads and Bridges
Cost to date on completed construction p 154 23395329499
Cost to date on construction in progress p 154 3992210319 27387539818
Total Capital Investments
TRUST AND AGENCY FUNDS
Cash
In Banks p 147
27623483563
Total Assets
1096083
29292905616
153
STATE HIGHWAY DEPARTMENT
BALANCE SHEET
JUNE 30 1943
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
CAPITAL INVESTMENT AND FIXED LIABILITY FUND
Fixed Liabilities
Highway Refunding Certificates
Due March 25 1940
Due March 25 1944
Due March 25 1945
10000
266679093
266679101 533368194
Surplus
Invested in Lands Buildings and Equipment 235943745
Invested in Roads and Bridges 26854171624
Total Capital Surplus
27090115369
Total Fixed Liabilities and Capital Surplus27623483563
TRUST AND AGENCY FUNDS
Fund Balance
Victory Tax Funds
1096083
Total Liabilities Reserves Fund Balances and Surplus29292905616
154
STATE HIGHWAY DEPARTMENT
CONSTRUCTION COST AND PARTICIPATION
BEGINNING OF CONSTRUCTION TO JUNE 30 1943
CLOSED PROJECTS
Year in which closed
Calendar Year 1919
1920
42627
1822439
1921 12442834
1922
1923
1924
1925
1926
1927
1928
1929
1930
1931
1932
Six months
Year ended
2866209
3099605
3640851
4075019
716754
8452187
5841301
10942437
10682039
20310302
24200441
1933 11847988
1934 6698259
1935 8523407
1936 10879289
ended June 30 1937 4264272
Year
Year
Year
Year
Year
ended
ended
ended
ended
ended
June 30 1938 15121122
June 30 1939 16274676
June 30 1940 11419129
June 30 1941 9884050
June 30 1942 11730921
June 30 1943 18175122
11
85
65
49
08
74
16
50
91
75
47
97
63
47
80
25
64
64
91
85
75
47
64
31
95
Total Closed Projects
23395329499
Total Construction Cost from
Beginning of Construction to June 30 194327387539818
OPEN PROJECTS
Construction Cost to June 30 1943
On Open Projects 3992210319
CONSTRUCTION FUNDS RECEIVED
State Funds
Federal Funds
County and WPA Funds
Other Funds
14597771728
8263550327
4467395553
58822210
Total Construction Funds Received27387539818155
HOSPITAL AUTHORITY156
STATE HOSPITAL AUTHORITY
RECEIPTS 1942 1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending UnitsAdministration 6314458 5172119
Transfers Other Spending UnitsSinking Fund 16730609 17673540
Total income receipts 23045067 22845659
CASH BALANCES JULY 1st
Budget Funds 1436357 4689054
Sinking Fund 14519178 17675412
PAYMENTS
EXPENSE
Administration
Personal Services
Travel
Supplies
Communication
Repairs and elevator maintenance
Rents
Insurance
Equipment
Miscellaneous
Interest on bonds
Interest on bonds Trustees fees
39000602 45210125
491161
20358
2420
3890
720428
5500
1670475
13750
15067
8874375
58712
313333
1060
573
4500
330
8694375
66491
Total administration Bond Interest
11848636 9080662
OUTLAYS
Lands Improvements
87500
NONCOST
Bonds matured 91
4700000
4900000
CASH BALANCES JUNE 30th
Budget Funds
Sinking Fund
4689054
17675412
9474886
21754577
39000602 45210125
From Audit Report of W R Osborn Co Certified Public Accountants157
HOSPITAL AUTHORITY
October 19 1943
Honorable B E Thrasher Jr
State Hospital Authority
State of Georgia
Atlanta Georgia
Dear Sir
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 1943 and submit herewith our report together with the relative state
ments enumerated in the index on the preceding page
The State Hospital Authority a body corporate and politic was duly
created and is existing under the Act of the General Assembly of the State
of Georgia approved February 1 1939
Our examination consisted of a verification of the asset and liability
accounts at June 30 1943 and also a review and verification of the receipts
and payments for the period under review
ASSETS
Cash in bank 31229463 was verified by certificates received from the
depositories and the balances were as follows
Fulton National Bank Atlanta Georgia Candler Building
Office
Revenue Account 8516731
Sinking Fund Accounts
Bonds and Interest
Coupons Fund13594385
15 Special Fund 4080192
Maintenance Fund 4080000 21754577
Construction Account
Fulton National Bank Atlanta Georgia Main Office
Revolving Fund
865000
93155
31229463158
Account ReceivableRental 1871862 represents the amount due as
at June 30 1943 by the State Department of Public Welfare as rental for
the month of June 1943
Land and buildings 415959823 are stated at cost
LIABILITIES
Accrued interest on outstanding bonds at June 30 1943 amounted to
2867500
The account payable 60000 represents a payment withheld on a con
struction contract until corrections are made by the contractors
Details of the bonds payable 229400000 are shown in Schedule 2
A statement of Available Fund Surplus for the year under review is
shown in Exhibit B The balance at June 30 1943 was 39773825
The surplus invested in land and buildings amounted to 176959823
GENERAL
During the year under review rental revenue amounted to 22788147
which represented rentals for 34063 patients and attendants an average
of 2839 per month
A schedule of insurance carried was submitted for our inspection In
surance on buildings totaled 358766676 The Authority also carries
public liability and boiler insurance

Respectfully submitted
W R OSBORN COMPANY
Certified Public Accountants159
HOSPITAL AUTHORITY
BALANCE SHEET
AS AT JUNE 30 1943
ASSETS
CURRENT ASSETS
Cash in Banks
Revenue AccountExhibit C
Sinking Fund AccountsExhibit D
Bonds and Interest Coupons
15 Special
Maintenance
Construction Account
Revolving Fund
Total Cash
Account ReceivableRental
State Department of Public Welfare
Total Current Assets
13594385
4080192
4080000
8516731
21754577
865000
93155
31229463
1871862
33101325
FIXED ASSETS
Land and Buildings
415959823
449061148
LIABILITIES
CURRENT LIABILITIES
Accrued Interest on Bonds
Account PayableContractors Payment
Bonds PayableDue Within One Year
Total Current Liabilities
Bonds PayableSchedule No 2229400000
LessBonds Due Within One Year 5100000
SurplusAvailable Fund
SurplusInvested in Buildings and Land
2867500
60000
5100000
8027500
224300000
39773825
176959823
449061148160
HOSPITAL AUTHORITY
SURPLUS STATEMENT
FOR THE YEAR ENDED JUNE 30 1943
Surplus as at July 1 1942
Add
Revenue ReceiptsExhibit C
Accrued RentalJune 30 1943
LessAccrued RentalJuly 1 1942
Deduct
Interest Coupons Paid
Accrued InterestJune 30 1943
LessAccrued InterestJuly 1 1942
Net Interest Expense
Current ExpensesExhibit E
Surplus as at June 30 1943
26005112
22845681
1871862
24717543
1929396 22788147
8694375
2867500
48793259
11561875
2928750
8633125
386309
9019434
39773825HOSPITAL AUTHORITY
BONDS OUTSTANDING
AS AT JUNE 30 1943
161
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 1943 Denominations of 100000
Maturity 911943 Amount 5100000
911944 5400000
911945 5700000
911946 5900000
911947 6100000
911948 6300000
911949 6600000
911950 6900000
911951 7100000
911952 7400000
911953 7800000
911954 8000000
911955 8300000
Total
Maturity
91
91
91
91
91
91
91
91
91
91
91
91
91
1956
1957
1958
1959
I960
1961
1962
1963
1964
1965
1966
1967
1968
Amount
8600000
8900000
9400000
9700000
10100000
10400000
10900000
11300000
11700000
12200000
12700000
13200000
13700000
229400000ggg

DEPARTMENT OF
LABOR
163
164
DEPARTMENT OF LABOR
ADMINISTRATION
RECEIPTS 1942 1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 2500000 3800000
Budget Balancing Adjustments Lapses 73813 1291672
Transfers Other Spending Units 310 352
Total income receipts 2573503 2507976
CASH BALANCES JULY 1st
Budget Funds 34030 20565
2607533 2528541
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Insurance
Total Expi
CASH BALANC
Budget Funds
2072998 425653 4734 20833 59250 3500 2085832
404037
10503
26249

1500

2586968 20565 2528121
JUNE 30th 420

2607533 2528541
165
DEPARTMENT OF LABOR
SUMMARY
FINANCIAL CONDITION
The Division of Administration and Factory Inspection of the Depart
ment of Labor was in good financial condition at the end of the fiscal year
June 30 1943 having a surplus of 420 with no outstanding accounts
payable or other liabilities
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
The State Appropriation for the operation of this Agency for the year
ended June 30 1943 was 2631451 However this was 123123 in excess
of expenditures approved on budgets and this amount was duly lapsed June
30 1943 as provided by law reducing State Appropriation to 2508328 for
the period
From the 2508328 income from appropriation 352 was transferred to
the State Supervisor of Purchases to cover the pro rata share of the cost
of purchasing leaving 2507976 income available to the Division to meet
the years operating cost
OPERATING COST FOR THE FISCAL YEAR ENDED JUNE 30 1943
Expenditures for the period covered by this report were 2528121 of
which 2507976 was from available income and 20145 from cash on hand
This expenditure of 20145 from cash reduced cash balance of 20565 on
hand at the beginning of the period to 420 on hand June 30 1943 and this
remaining cash balance is available for expenditure in the next fiscal period
subject to budget reapproval
Of the expenditures totaling 2528121 for the period 2085832 or
8251 was for personal services 404037 or 1598 for travel ex
pense and 38252 or 151 for supplies communication services and
bond premium
COMPARISON OF OPERATING COSTS
The expenditures for operations totaling 2528121 for the year ended
June 30 1943 were 58847 less than expenditures for the preceding fiscal166
year ended June 30 1942 but 271365 more than for the year ended June
30 1941 as shown in the following comparative statements
YEAR ENDED JUNE 30
1943
1942
1941
Personal Services 2085832
Travel Expense 404037
Supplies 10503
All Other 27749
Number of Employees at June 30th
2072998
425653
4734
83583
12
1925671
284663
8362
38060
2528121 2586968 2256756
10
GENERAL
The Department of Labor consists of the Division of Administration and
Factory Inspection and the Unemployment Compensation Bureau the latter
bureau being reported under separate cover
The Commissioner of Labor Ben T Huiet is bonded in the amount of
1500000
Books and records of the Division were found in good order all receipts
were properly accounted for and all expenditures were within the pro
visions of law and approved budgets
Appreciation is expressed to the Commissioner and the staff of the Di
vision for the cooperation and assistance given the State Auditors office
during this examination and throughout the year and for their diligence
in following in their expenditures the approved budgets167
DEPARTMENT OF LABOR
UNEMPLOYMENT COMPENSATION BUREAU168
DEPARTMENT OF LABOR
UNEMPLOYMENT COMPENSATION BUREAU
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Grants from U S Government
Transfers Other Spending Units
NONINCOME
Public Trust Funds
Contributions by Employers
Interest from U S Treasury
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
53728555
3515423
56319739
3053230
Total income receipts 50213132 53266509
1170260244
76927407
1058708
2688620434
1213638850
87792303
74181
335574
3496373658
PAYMENTS
3987079925 4851481075
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Waters
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
36518132 38687745
2112377 1691491
1510727 1203906
967173 1456408
480272 790639
1991531 1203382
126991 254909
5362230 7226758
36000 35250
1726324 503006
104509 135122
Total expense payments 50936266 53188616
NONCOST
Public Trust Funds
Unemployment Benefits 439434427 237597343
CASH BALANCES JUNE 30th
Budget Funds
335574
413467
Public Trust Funds 3496373658 4560207468
Private TrusiU S Tax and Bonds Unremitted 74181
3987079925 4851481075169
DEPARTMENT OF LABOR
EMPLOYMENT SERVICE
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 7500000 7500000
Budget Balancing Adjustments 3750000 7500000
Revenues Retained
Grants from U S Government 27625000
Transfers Other Spending Units 406776
Total income receipts
31781776
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Equipment
Miscellaneous
849930
32631706
26811425
1645266
343387
574134
303624
348096
51023
1955246
575009
24496
Total Expense Payments 32631706
CASH BALANCES JUNE 30th
Budget Funds
32631706
Half year Discontinued as State unit December 31 1941170
DEPARTMENT OF LABOR
UNEMPLOYMENT COMPENSATION BUREAU
SUMMARY
FINANCIAL CONDITIONUNEMPLOYMENT TRUST FUND
The Unemployment Trust Fund is created by a tax or contributions
whereby employers pay a certain part of wages of workers into the fund
for the purpose of paying benefits to the eligible unemployed and is treated
as a Public Trust Fund administered by an Agency of the State Govern
ment
The balance in this Trust Fund at the end of the fiscal year June 30
1943 was 4560207468 as compared with 3496373658 at the end of the
preceding fiscal year June 30 1942 and 2688620434 June 30 1941 the
increase in the fund being due to increase in contributions and decrease in
benefit payments as follows
YEAR ENDED JUNE 30
1943
1942
1941
Contributions 1301431153 1247187651 895353217
Less
Benefits paid 237597343 439434427 367561609
Net Increase in Trust Fund 1063833810 807753224 527791608
FINANCIAL CONDITIONOPERATING FUND
There was a surplus of 142944 in the operating fund at the end of the
fiscal year June 30 1943 after providing the necessary reserve to cover
outstanding accounts payable of 313678 and reserving 74181 for pur
chase of bonds for employees
The reserve of 74181 is the total of funds collected from employees and
held June 30 1943 to be used for buying bonds for individual employees
as the respective employees funds become sufficient to cover bond purchase
price
Included in the assets at June 30 1943 is an account receivable of 43155
from the Eastern Air Lines for advances for travel which the Eastern
Air Lines has been requested to refund171
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
Income for the operation of the Unemployment Compensation Bureau of
the Department of Labor is from United States Social Security Board
Grant from which source 56319739 was received in the period covered
by this report
From this 56319739 grant 28843 was transferred to the State Su
pervisor of Purchases and 24387 to the Merit System Council for the pro
rata share of the cost of operating those agencies leaving 56266509 in
come available to the Bureau to meet the years operating cost
OPERATING COST FOR THE FISCAL YEAR ENDED JUNE 30 1943
From the 56266509 available income 56188616 was expended for
operations and 77893 remained on hand as part of the cash balance for
operations at June 30 1943
This addition of 77893 to cash increased cash balance of 335574 on
hand at the beginning of the period to 413467 at June 30 1943
The first lien on the cash balance of 413467 is for payment of 313678
in accounts payable the remainder being available for expenditure for op
erations in the next fiscal year provided the expenditure is reapproved on
budget
Of the expenditures totaling 56188616 for operations in the period
under review 38687745 or 6885 was for personal services 16
91491 or 301 for travel expense 10226758 or 1820 for rents
and 5582622 or 994 for all other items of expense
Distributed as to activity the expenditures were 46882994 or 8344
for Unemployment Compensation Bureau and 9305622 or 1656 for
United States Employment Service
The payment of 10226758 in rents consists of 3000000 rent paid the
Capitol Square Improvement Committee for office rent 161000 for other
building rents and storage in Atlanta 4243458 rent on branch offices in
the State and 2822300 rent on International Business Machines and other
equipment
COMPARISON OF OPERATING COSTS
The 56188616 expenditures for operations in the year ended June 30
1943 were 2432350 more than for the preceding year ended June 30 1942172
and 14093336 more than for the year ended June 30 1941 as shown in
the following comparative statements
YEAR ENDED JUNE 30
1943 1942
Personal Services38687745
Travel Expense 1691491
Supplies Materials 1203906
Communication Services 1456408
Heat Light Water 790639
Printing and Publicity 1203382
Repairs 254909
Rents 10226758
Insurance and Bonding 35250
Equipment Replacements 503006
Miscellaneous 135122
Totals56188616
Number of Employees June 30th 211 267
1941
36518132 31022526
2112377 2046803
1510727 836170
967173 2060424
480272 1063
1991531 1894867
126991 78727
8182230 2826102
36000 79142
1726324 1150216
104509 99240
53756266 42095280
212
GENERAL
The Department of Labor consists of the Unemployment Compensation
Bureau and the Division of Administration and Factory Inspection the
latter division being reported under separate cover
The chief accounting officer is bonded in the amount of 5000000 the
chief accountant for 500000 the cashier for 500000 and thirtytwo
other employees for 100000 each
The books and records were found to be in good order and transactions
between departments were complete except for restoration refunds No
direct accounting for collections for restorations has been in effect between
departments and it is recommended that in the future an accounts re
ceivable ledger be kept and funds paid directly to the cashiers office All
expenditures for the period were within the provisions of law and approved
budgets
Appreciation is expressed to the officials and staff of the Bureau for
the cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets173
DEPARTMENT OF LABOR UNEMPLOYMENT COMPENSATION BUREAU
OPERATING BALANCE SHEET
JUNE 30 1943
ASSETS
A Advance Deposit Eastern Air Lines
Eastern Air Lines for Travel
Refund of W D Dickerson
LIABILITIES
Accounts Payable
Reserve for Employees Bond Purchase
SURPLUS
S 42500
655
313678
74181
487648
43155
530803
387859
For Operations
CONTRIBUTION AND BENEFIT TRUST FUNDS
BALANCE SHEET
JUNE 30 1943
ASSETS
Cash in Banks and in Transit 13161667
U S Treasury Funds deposited with 4547045801
LIABILITIES
142944
530803
4560207468
Unemployment Trust Funds for Georgia
U S Treasury Custodian or Trustee of Contribution Funds
State of Georgia owner and Trustee of Benefit Funds
Requisitioned
Employees Eligibles Beneficiaries of the Fund
Total
4560207468175
DEPARTMENT OF
LAW176
DEPARTMENT OF LAW
RECEIPTS 1942 1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 5000000 10000000
Budget Balancing Adjustments Lapses 1274010 4381640
Transfers Other Spending Units 1093 123
Total income receipts 3724897 5618237
CASH BALANCES JULY 1st
Budget Funds 41026 24239
3765923 5642476
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Miscellaneous
3223267
15503
52328
216333
161161
2050
1250
4982294
46617
41455
196151
188
10565
1250
35371
i

Total expense payments
3671892 5243149
OUTLAYS
Equipment
69792 126567
CASH BALANCES JUNE 30th
Budget Funds
24239 272760
3765923 5642476a
b
177
DEPARTMENT OF LAW
SUMMARY
ACTIVITIES OF THE DEPARTMENT OF LAW
By authority of an Act of the General Assembly approved February 18
1943 which reorganized the Department of Law the activities of the De
partment are whatever duties that may be required to exercise complete
and exclusive authority and jurisdiction in all matters of law relating to
every department of the State other than the judicial and legislative
branches requiring the constant interpretation of laws the rendering of
opinions and representation in the courts on behalf of the State Agencies
Another activity is that the Attorney General as head of the Department
of Law is also authorized and empowered to institute and conduct investi
gations into the affairs of any State agency and upon direction of the
Governor is empowered and authorized to conduct investigations into the
official conduct of any State official or employee or into the affairs of any
person firm or corporation dealing with the State
Also the Attorney General is required to file and prosecute criminal
actions and civil recovery actions against any person firm or corporation
for violation of any criminal or civil statute in dealing with or for the
State which results in loss damage or injury to the State and to prosecute
in the criminal courts of this State any person firm or corporation for
violation of any criminal statute in dealing with or for the State or any
official or employee thereof or any department agency board bureau com
mission or institution
LEGAL RESTRICTIONS ON EXPENDITURE OF FUNDS
The salary of the Attorney General was fixed by the 1943 Act of the
General Assembly at 600000 per annum However the Honorable T
I Grady Head is only drawing compensation at the rate of 550000 per
annum which amount was the salary of the Attorney General prior to the
enactment of the present law
The salary of each Assistant Attorney General is fixed at 500000 per
annum
The Act reorganizing the Department of Law together with the pro
vision of the Appropriation Act which is now in force and effect prevents
any State agency other than the Department of Law from employing at
torneys law clerks or stenographic help for the attorneys and law clerks
Prior to the enactment of these provisions of law the salaries of the As
sistant Attorneys General law clerks and stenographic help was paid by
178
various other departments and the expenditure for this purpose which was
not included in the Department of Law was 7850418 in the last year
This provision however does not apply to items that are payable 100
from Federal funds
No funds available can be used for the purchase of any passengercarry
ing automobile and in lieu thereof each official or employee is required
to furnish out of their own personal funds such automobile as may be neces
sary for their official use and shall receive for the use of such automobile
for expense of operating same an amount not to exceed 5 cents per mile
No funds can be expended to purchase any supplies materials or equip
ment from other sources than as certified by the Supervisor of Purchases
No funds can be expended by any official or employee to purchase for re
sale any commodity for the personal or individual ownership of any per
son connected with the Department
All other expenditures are regulated by the provisions of law which state
that no payment can be made and no obligation can be incurred against any
funds appropriated for this Department or otherwise coming into its hands
unless same has been included in the budget of this Department and ap
proved by the Budget Bureau as provided by law Any expenditure or ob
ligation authorized or incurred by any official or employee of this Depart
ment in violation of the above provision of law may be declared to be void
and should there be any such void items the expenditure or obligation is
deemed to be illegal and any official authorizing and making such obliga
tion or taking part therein is liable to the State for the full amount
FINANCIAL CONDITION AT JUNE 30 1943
The Department of Law ended the year June 30 1943 with a cash surplus
of 269760 after providing sufficient reserve to cover the payment of ac
counts payable in the amount of 3000 This compares with a cash surplus
of 24239 at June 30 1942 and with a cash surplus of 20836 at June
30 1941
The financial statement of this Department reflects that the Department
is being financed on a sound financial basis with due regard for budget
approvals
FUNDS AVAILABLE FOR OPERATIONS
For the year ended June 30 1943 there was legislative appropriation
available of 6741674 net However because of budgets being submitted
on a conservative basis the operations of the Department required less
funds than was anticipated and there was 1123314 of the funds that
lapsed to the States General Fund as provided by law179
The net amount of the legislative appropriation available based on budget
approval was 5618360 The net appropriation together with a cash bal
ance of 24239 on hand at the beginning of the period made the total funds
available for expenditure 5642599
EXPENDITURES FOR OPERATIONS
The total expenditures for the operations of the Department of Law
for the year ended June 30 1943 from the 5642599 available funds were
123 to the Supervisor of Purchases office for the pro rata part of the
cost of purchases necessary in the operations of the Department of Law
and 5243149 was expended for operating cost of the department for the
year
Of the 5243149 expended 4982294 was for personal service cost and
260855 was expended for all other items of expense
There is no fair comparison that can be given of the actual expenditures
of the Department of Law since the Department was reorganized in the
middle of the fiscal year and all expenses since that date are required to be
paid by the Department of Law rather than scattered throughout various
departments of the State
To give an indication however as to the effect of the reorganization of
the Law Department on the basis of the present quarters budgets the cost
of operating for the fiscal year under the reorganized basis will approxi
mate 9200000 as compared with 11592102 expended by the Depart
ment of Law and various other agencies during the last year The above
indicates a saving of 2300000 per year in the operations of the Law
Department which is well worth while
GENERAL
The Cashier of the Department of Law has provided good and sufficient
bond The records of the office was well kept and all expenditures are within
the provisions of law and budget approvals for the operations of the
agency181
STATE LIBRARY182
STATE LIBRARY
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
3000000 4350000
919523 1853946
Transfers Other Spending Units 15410 5938
Total income receipts 2065067 2490116
NONINCOME
State Revenue Collections Unfunded

43400
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
332605
43400
59822
2397672 2549938
PAYMENTS
EXPENSE
Personal Services 814508 804132
Supplies Materials 12817 15830
Communication 22715 22119
Publications 2840 32385
Repairs 37014 38500
Insurance 500 500
Miscellaneous 327
Total expense payments 890394 913793
OUTLAYS
Equipment 1447456 1353976
CASH BALANCES JUNE 30th
Budget Funds 59822 282169
2397672 2549938183
STATE LIBRARY
SUMMARY
FINANCIAL CONDITION
The State Library ended the year on June 30 1943 with a surplus of
734 for general operations and a surplus of 258685 for publishing court
reports making a total surplus of 259419 after providing necessary
reserve to cover outstanding accounts payable of 22750 for court reports
REVENUE COLLECTIONS
Revenue collections made by this agency in the year ended June 30 1943
totaled 609105 of which 517400 was Notary Public Commissioning
fees 60000 fees for issuing Certificates and 31750 from sales of books
and reports
DISPOSITION OF REVENUE COLLECTIONS
All of the revenues collected amounting to 609105 for the fiscal year
were paid into the State Treasury before the end of the period June 30
1943
INCOME AVAILABLE FOR OPERATIONS FOR THE
S FISCAL YEAR ENDED JUNE 30 1943
Total income available to the Library for the year ended June 30 1943
from State Appropriations was 2496054 of which 1167048 was from
appropriation for general operations of the Library and 1329006 from
appropriation for publishing court reports
From the 2496054 income from appropriations 5938 was transferred
to the State Supervisor of Purchases to cover the pro rata share of the
cost of purchasing leaving 2490116 income available to the Library to
meet the years operating cost
OPERATING COST FOR THE YEAR ENDED JUNE 30 1943
From the 2490116 available income 2267769 was expended
222347 remained as a part of the cash on hand at June 30 1943
and
This addition of 222347 to cash increased cash balance of 59822 at
the beginning of the period to 282169 on hand at June 30 1943 of which
734 was for general operations and 281435 for publishing court reports
with 22750 accounts payable against the latter amount184
Of the expenditures totaling 2267769 for the year ended June 30
1943 913793 or 4029 was for general expense 311140 or 1372
for books and publications and 1042836 or 4599 for court reports
COMPARISON OF OPERATING COSTS
Expenditures totaling 2267769 for the year ended June 30 1943 were
70081 less than for the preceding year ended June 30 1942 and 571939
less than for the year ended June 30 1941 as shown in the following com
parative statements
YEAR ENDED JUNE 30
1943 1942 1941
BY OBJECT
Personal Services 804132 814508 1134056
Supplies Postage and
other expense 109661 75886 102145
Total General Expense 913793 890394 1236201
Books and Publications 311140 352030 603672
Publishing Court Reports 1042836 1095426 999835
Total Costs 2267769 2337850 2839708
Number of Employees at June 30th 6 6 5
GENERAL
The State Librarian is bonded in the amount of 200000 All receipts
were properly accounted for and all expenditures were within the provision
of law and approved budgets
The books and records of this office are in excellent condition
Appreciation is expressed to the State Librarian and her staff for the
cooperation given the State Auditors office during this examination and
throughout the year and for their diligence in following in their expendi
tures the approved budgets185
MERIT SYSTEM COUNCIL

186
MERIT SYSTEM COUNCIL
RECEIPTS
1943

INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
221700
r
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Total expense payments
100262
2273
6312
6287
660
2775
118569
CASH BALANCES JUNE 30th
Budget Funds
103131

221700187
MERIT SYSTEM COUNCIL
SUMMARY
ORGANIZATION
The Merit System Council was created and established under authority
of Legislative Act approved February 4 1943 for personnel administration
covering certain employees of the following departments
Department of Public Welfare
Department of Public Health
Unemployment Compensation Bureau of the Department of Labor
This Act provided that the Council be composed of three persons ap
pointed by the Governor for terms of five years except the initial appoint
ments to be for terms of one three and five years respectively
The members of the Merit System Council June 30 1943 were
H T Dobbs Chairman
A E Young Jr
Wade V Mallard
and C A Doolittle has been designated as disbursing officer without pay
FINANCIAL CONDITION
The Council was in good financial condition at the end of the fiscal year
June 30 1943 having a surplus of 78939 after providing the necessary
reserve to cover accounts payable of 24292
INCOME AVAILABLE FOR OPERATIONS
Income for the operation of the Council is from assessments on the De
partments served covering pro rata share of the operating costs
From the beginning of operations May 11 1943 to the end of the fiscal
period June 30 1943 income available to meet the periods operating costs
was 221700 of which 104199 was from assessments on the Department
of Public Welfare 93114 from Department of Public Health and 24387
from the Unemployment Compensation Bureau of the Department of
Labor
OPERATING COST
From the 221700 available income 118569 was expended for opera
tions and 103131 remained on hand June 30 1943188
The first lien on this cash balance of 103131 is for payment of 24292
in accounts payable and the remainder of 78839 is available for expendi
ture in the next fiscal period subject to reapproval on the budget
Of the total expenditures of 118569 for the period from May 11 1943
to June 30 1943 100262 or 8456 was for personal services and
18307 or 1544 for travel expense supplies communications and other
expense
Employees on the payroll at June 30 1943 numbered 5
GENERAL
All receipts were properly accounted for and all expenditures for the
period were within the provisions of law and approved budgets
Appreciation is expressed to the officials and staff of the Council for the
cooperation given the State Auditors office during the examination and
for their diligence since creation of the agency in following in their ex
penditures the approved budgets189
DEPARTMENT OF
MILITARY190
MILITARY DEPARTMENT
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 8500000 10900000
Budget Balancing Adjustments Lapses 1739208 6034972
Revenues Retained
Earnings Protection 5000
Transfers Other Spending Units 19458 7332
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Budget Funds Reserves for Organizations
6746334 4857696
839802
602326
1526726
7586136 6986748
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Rents for National Guard Units
Insurance
Indemnities
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Equipment
CASH BALANCES JUNE 30th
Budget Funds
Budget Funds Reserve for Organizations

1806812 2270799
114810 57040
459883 373253
126814 64063
111831 210801
12522 2405
119245 85549
110716
572314 238475
9050 9050
2100
619420 261884
24457 14450
3977158 3700585
1177126
302800
602326
1526726
114087
3172076
7586136 6986748191
MILITARY DEPARTMENT
SUMMARY
FINANCIAL CONDITION
The Military Department of Georgia was in good financial condition at
the end of the fiscal year on June 30 1943 having a surplus of 92487
after providing necessary reserve to cover outstanding accounts payable of
21600 at June 30 1943
The National Guard Organization Units Fund is a trust fund amounting
to 3172076 at June 30 1943 held for and until the return to Georgia of
units in the U S Military Service However the Adjutant General may
pay any lawful charge existing against this fund at the time of units
departure from Georgia on military service of the United States
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
There was appropriated for the operation of the Military Department
for the fiscal year ended June 30 1943 4874011 net However this
exceeded expenditures approved on budgets by 8983 which amount was
duly lapsed as of June 30 1943 as provided by law leaving income for
operations from State Appropriation of 4865028
From available income 7332 was transferred to the State Supervisor of
Purchases for the pro rata share of purchasing cost leaving 4857696 net
income available to meet the years operating cost
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
Expenditures for operating cost of the Military Department for the
fiscal year ended June 30 1943 amounted to 5345935 including addi
tions of 1645350 to reserve for Organization Units which was 488239
in excess of available net income thereby reducing cash balance from
602326 on hand at the beginning of the period to 114087 on hand at
the end of the period on June 30 1943
The first lien on the cash balance is for payment of 21600 in accounts
payable the remainder being available for expenditure in the next fiscal
year provided the expenditure of same is reapproved on budget192
Expenditures in the period covered by this report are distributed by
activities as follows
Activity
Amount
Office and Administration1658902
ArmoryAtlanta 1271231
Warm Springs Guard 120000
Camp ToombsToccoa 405307
Allowances to National Guard Units 1883825
National Guard Organizations 6670
Total
5345935
COMPARISON OF OPERATING COSTS
YEAR ENDED JUNE 30
Expense
1943
1941
3426818
312122
397096
213695
275015
15553
72951
8060
29783
1726940
320330
36236
Total Expense5345935 5503884 6834599
Personal Services2270799
Travel Expense 57040
Supplies Materials 373253
Communication 64063
Heat Light Power Water 210801
Printing Publications 2405
Repairs 85549
Rents 110716
Insurance Bonding 9050
Indemnities 2100
Allowance to Nat Guard Organ 1883825
Equipment 261884
Miscellaneous 14450
1942
1806812
114810
459883
126814
111831
12522
119245
9050
15480
2099040
619420
8977
Outlay
Buildings Improvements
Equipment
Total Cost
1177126
302800
Number of Employees
1244364
5345935 6983810 8078963
Cash Balance at June 30th 114087 602326 839802
Includes Reserves Set Up for Organization Units193
PRIVATE TRUST FUNDS
The Trust Fund for the organization units of the National Guard into
which the quarterly allotments are now deposited together with the
amounts deposited by units before departure had a balance at the beginning
of the period covered by this report of 1526726 This was increased by
deposits amounting to 2036370 and decreased by withdrawals of 391020
in the period which resulted in a balance in the fund at the end of the
fiscal year on June 30 1943 of 3172076
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
is now in Federal service However 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 com
pletion of improvements at Camp Toombs
The following cars have been assigned to the Military Department by the
Department of Public Safety through the Georgia State Guard
11941 Ford
11942 Pontiac
Expenditures for gasoline oil and repairs for official cars amounted to
38481 in the fiscal year ended June 30 1943
Bond of the Adjutant General is written in the amount of 1000000 by
the Maryland Casualty Company
Books and records of the Military Department are well kept and all ex
penditures are within the provisions of law
Appreciation is expressed to the officials and staff of the Department for
the cooperation given the State Auditors office during this examination
and throughout the year and for their diligence in following in their ex
penditures the approved budgets194
MILITARY DEPARTMENT
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
CASH ASSETS
Available Cash
Operating Fund
Private Trust Funds
114087
3172076
3286163
LIABILITIES
CASH LIABILITIES
Accounts Payable
21600
RESERVE
Private Trust Funds National Guard Organization Units Funds
3172076
SURPLUS
92487
3286163195
DEPARTMENT OF MILITARY
STATE DEFENSE CORPS196
MILITARY DEPARTMENT
STATE DEFENSE CORPS
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustment Lapses
Transfers Other Spending Units
Total income receipts
0 21000000
15000000 7400000
12450 4397
14987550 28395603
NONINCOME
Private Trust Account
62735
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Miscellaneous
1606765
3324841
16594315 31783179
9426153
771805
1601387
538256
18195
121782
28183
100700
2925
231043
20565544
3005811
1631404
633585
87502
76311
1308773
95618
93691
133955
Total Expense Payments
12840429 27632194
OUTLAY
Equipment
429045
555842
CASH BALANCES JUNE 30th
Budget Funds
Private TrustU S Tax Unremitted
3324841
3532408
62735
16594315 31783179
From Audit Report by W R Osborn Co Certified Public Accountants197
MILITARY DEPARTMENT
STATE DEFENSE CORPS
October 13 1943
Honorable B E Thrasher Jr
State Defense Corps
State of Georgia
Atlanta Georgia
Sir
In accordance with agreement we have made an examination of the
State Defense Corps State of Georgia for the year ended June 30 1943
and submit herewith our report together with the relative statements
enumerated in the index on the preceding page
Our examination consisted of a verification of the receipts and disburse
ments as hereinafter described for the period under review
Statement of receipts and payments is presented as Exhibit A Re
ceipts for services guarding property in the amount of 1057810 are in
cluded as shown by the books without direct verification Receipts from the
State Treasurer in the amount of 5500000 were verified by inspection
of the books in the Office of the State Treasurer Disbursements for the
period under review amounted to 29250243 and were verified by compari
son of paid checks with the cash book entries and vouchers therefor with
supporting data were inspected
Cash on demand deposit 612408 was verified by direct communication
with the Trust Company of Georgia Atlanta Georgia the depository
Cash on hand with the State Treasurer in the amount of 20000 was
verified by count
In Schedule 1 is presented an analysis of expenses by objective classifi
cation
An analysis of personal service and travel expenses as prepared by an
employee of the State Auditors Office is included as Schedule 2 without
a detailed verification by us
Payments for outlay in the amount of 555842 are detailed in Schedule
3
In Schedule 4 is presented an analysis of payments for the period under
review by departments as prepared by an employee of the State Auditors
Office and is included without a detailed verification by us
Respectfully submitted
W R OSBORN COMPANY
Certified Public Accountants198
DEFENSE CORPS
ANALYSIS OF PAYMENTS BY DEPARTMENTS
FOR THE YEAR ENDED JUNE 30 1943
Colored
Civilian
Defense
Classification Committee
Personal Service 11250
Travel Expense 40385
Supplies
Communication 4270
Heat Light and Water
Printing
Repairs
Rents
Miscellaneous
Insurance and Bonds
EquipmentParts Etc
OutlayEquipment
TransfersSupervisor
of Purchases
Womens
Civilian Civilian
Defense Defense
Committee Committee State Guard Total
114800 2008680 18430814 20565544
29293 185939 2750194 3005811
9057 107452 1329059 1445568
16238 152974 460103 633585
87502 87502
2395 34051 39865 76311
175 490 1308108 1308773
3685 91933 95618
200 8235 125520 133955
1000 92691 93691
100 185736 185836
6265 4183 545394 555842
4397
4397
55905 178523 2506689 25451316 28192433199
MILK CONTROL
BOARD200
MILK CONTROL BOARD
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriations 6185809 5108669
Budget Balancing Adjustments Lapses 1315551 819143
Transfers Other Spending Units 656 69
Total income receipts 4869602 4289457
NONINCOME
State Revenue Collections Unfunded 121800 516625
CASH BALANCES JULY 1st
Budget Funds 22963 73582
State Revenue Collections Unfunded 121500 300
4892265 4879364
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
3020731 2826760
1315282 1235267
31878 16620
201659 180500
155591 39400
2150 2525
41000 40750
17776 9722
22296 729
10620 1656
4818983 4353929
CASH BALANCES JUNE 30th
Budget Funds 73582 9110
State Revenue Collections Unfunded 300 516325
4892265 4879364201
MILK CONTROL BOARD
SUMMARY
ACTIVITIES OF THE MILK CONTROL BOARD
It is a function of the Milk Control Board to supervise and regulate the
production transportation manufacture storage distribution or sale of
milk
It is also the duty of the Board to license any person or firm who buys
sells or distributes milk such as a producer producerdistributor store or
distributor It is unlawful for any such person to handle milk in any man
ner unless licensed
LEGAL RESTRICTIONS ON EXPENDITURE OF FUNDS
The salary of the Director of the Milk Control Board is fixed by law
not to exceed 400000 per annum
No funds available can be used for the purchase of any passenger
carrying automobile and in lieu thereof each official or employee is re
quired to furnish out of their own personal funds such automobile as may
be necessary for their official use and shall receive for the use of such
automobile for expense of operating same an amount not to exceed 5 cents
per mile
No funds can be expended to purchase any supplies materials or equip
ment from other sources than as certified by the Supervisor of Purchases
No funds can be expended by any official or employee to purchase for
resale any commodity for the personal or individual ownership of any
person connected with the Department
All other expenditures are regulated by the provisions of law which
state that no payment can be made and no obligation can be incurred
against any funds appropriated for this Department or otherwise coming
into its hands unless same has been included in the budget of this Depart
ment and approved by the Budget Bureau as provided by law Any ex
penditure or obligation authorized or incurred by any official or employee
of this Department in violation of the above provision of law may be de
clared to be void and should there be any such void items the expenditure
or obligation is deemed to be illegal and any official authorizing and making
such obligation or taking part therein is liable to the State for the full
amount
FINANCIAL CONDITION
The Milk Control Board ended the year June 30 1943 with a cash surplus202
of 9110 with no accounts payable reported This is a good indication
that the funds of the Department are well managed and that budget ap
provals are followed to the letter
REVENUE COLLECTIONS
The Milk Control Board law provides that all persons or concerns sub
ject to being licensed by the Board shall pay such uniform license fees as
may be fixed by the Board not to exceed 250 for each store and not to
exceed 2 cents for each 100 pounds of milk handled by a producer pro
ducerdistributor or distributor
The rates fixed by the Board for these charges were 250 for each store
and 2 cents from July 1 1942 to February 1 1943 and li2 cents from
February 1 1943 on for each 100 pounds of milk produced or received by
a producer producerdistributor or distributor
For the fiscal year ended June 30 1943 6130620 was realized from
these fees of which 1092346 was from store licenses 1786863 was
realized from milk producers 1933905 from producerdistributors and
1317506 from distributors
5613995 of the revenue collections were remitted to the State Treas
ury in the period and 516328 remained on hand at the close of the fiscal
year and was duly paid into the State Treasury at a later date
A comparison of the revenue collections is as follows
YEAR ENDED JUNE 30
SOURCE
1943
1942
1941
Milk Producers1786863 1604025 1211216
Milk Distributors 1317506 1264667 1135592
Milk ProducerDistributors 1933905 2125685 1882511
Milk Stores 1092346 1260943 950928
6130620 6255320 5180247
For the year ended June 30 1943 from July 1 to February 1 the
charges on all items with the exception of the stores was 2 cents per 100
pounds of milk and from February 1 to June 30 1943 the charge was
reduced to 1 cents per 100 pounds
FUNDS AVAILABLE FOR OPERATIONS
There was appropriated for the operations of this Board for the fiscal
year 4679919 net However because of expenses being held to a mini203
mum under budget control 390393 of the appropriation was lapsed into
it the State General Fund as provided by law thus leaving a net appropria
tion of 4289526 for the years operating cost The 4289526 appro
priated together with 73582 cash balance on hand at the beginning of
the period made a total of 4363108 available for expenditure
EXPENDITURES FOR OPERATIONS FOR THE
YEAR ENDED JUNE 30 1943
Of the 4363108 funds available for expenditure 4353929 was ex
pended for operating costs 69 cents was transferred to the Supervisor of
Purchases office for the pro rata cost of purchases and 9110 remained as
cash on hand at the end of the period
OBJECT
A comparison of the operating costs is as follows
YEAR ENDED JUNE 30
1943
Personal Services 2826760
Travel Expenses 1235267
Supplies 16620
Telephone Telegraph Postage 180500
Printing
Repairs
Rents
Insurance
Equipment
Miscellaneous
39400
2525
40750
9722
729
1656
1942
3020731
1315282
31878
201659
155591
2150
41000
17776
22296
10620
1941
3248366
1306631
25094
145005
34554
1545
63400
18267
18266
4383
4353929 4818983 4865511
There were 14 persons on the payroll of this Department at June 30
1943 as compared with 17 at June 30 1942 and with 18 at June 30 1941
GENERAL
The Director of the Milk Control Board has provided a good and suffi
cient bond in the amount of 1000000 and each employee is bonded for
the amount of 200000 each
The records of the office are well kept and all expenditures are within
the provisions of law and budget approvals
Appreciation is expressed to the officials and staff for the cooperation
rendered this Department during this examination and throughout the
year
205
DEPARTMENT OF
NATURAL RESOURCES206
DEPARTMENT OF NATURAL RESOURCES
COMMISSIONERS OFFICE
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Earnings Development Services
Transfers Other Spending Units
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
1942
36915
2434801
9886
1943
25695
1831875
2471716 1857570
53382
2481602 1910952
PAYMENTS 1138252 253058 107879 47144 204463 1340 4000 668084 4000
EXPENSE Personal Services Travel 888952 211161 104738 434 07
Supplies
Communication
Publications 441523 85 75
Repairs
Insurance
Equipment 212596
Miscellaneous

Total expense payments 2428220 53382 1910952 o
CASH BALANCES JUNE 30th Budget Funds

2481602 1910952
207
DEPARTMENT OF NATURAL RESOURCES
SUMMARY
FINANCIAL CONDITION
The Commissioners Office of the Department of Natural Resources was
abolished by an act of the General Assembly and funds on hand were trans
ferred to the following agencies to close the accounts
Department of Forestry
State Game and Fish Commission
100000
102694
INCOME AVAILABLE FOR OPERATIONS
Income of the Commissioners Office consisted of net transfers from other
divisions of the Department of Natural Resources in the amount of 18
31982 subscriptions to Outdoor Georgia 5195 and sale of Ford Tractor
20500
107 of this income was transferred to the State Supervisor of Pur
chases for the pro rata share of purchasing costs leaving net income avail
able to the Commissioners Office of 1857570
OPERATING COST
Operating cost of the Commissioners Office from July 1 1942 until
abolished and accounts closed February 18 1943 was 1910952 which
expended all income for the period and cash balance of 53382 brought
forward from previous fiscal year
Of the total expenditures 888952 was for personal services 211161
for travel expense 104738 for supplies 441523 for publication of
Outdoor Georgia 200000 for educational films and 64578 for other
operating cost
GENERAL
Commissioner was bonded in the amount of 1000000
Books and records were well kept209
SUPERVISING INSPECTOR
OF
NAVAL STORES210
SUPERVISING INSPECTOR OF NAVAL STORES
RECEIPTS 1942 1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 327253 271641
Budget Balancing Adjustments Lapses 13357
Total income receipts 327253 258284
PAYMENTS
EXPENSE
Personal Services 327253 258284211
OLD CAPITOL
MILLEDGEVILLE
REBUILDING COMMITTEE212
OLD CAPITOL REBUILDING MILLEDGEVILLE
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 0
Budget Balancing Adjustments 11290030
Transfer Other Spending Units 38056 27980
Total Income Receipts
NONINCOME
Private Trust Account
38056 11262050
CASH BALANCE JULY 1st
Budget Funds
15311
1916018
38056 13193379
PAYMENTS
OUTLAY
Lands Buildings
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Miscellaneous Paving 1290030
Equipment
959090 1195634
5498 34382
3063538 5404555
7892 20902
2996 47173
6912 200
1468977
1640615
4045926
Less reimbursed by insurance collection 6000000
9812438
CASH BALANCER JUNE 30th
Budget Funds
Private TrustU S Tax Unremitted
1954074 9812438
1916018 3365630
15311
38056 13193379
From audit report of W R Osborn Co Certified Public Accountants213
OLD CAPITOL REBUILDING MILLEDGEVILLE
SUMMARY
October 18 1943
Old Capitol Rebuilding Fund Committee
State of Georgia
Atlanta Georgia
Gentlemen
In accordance with agreement we have audited the books and records of
the Old Capitol Rebuilding Fund for the year ended June 30 1943 and
submit herewith our report together with the statements enumerated in
the index on the preceding page
Your Committee composed of
Colonel J H Jenkins
B E Thrasher Jr Treas
was appointed to supervise the rebuilding of the Old Capitol Building at
Milledgeville Georgia which was destroyed by fire on March 23 1941
In Exhibit A is presented an analysis of receipts and payments for
the year under review An analysis of personal services and travel ex
penses is set forth in Schedule 1 and payments for outlay in Schedule 2
Our examination consisted of a verification of the receipts and disburse
ments for the period under review The cash on demand deposit 3365630
was verified by direct communication with the First National Bank At
lanta Georgia the depository The bank account was reconciled paid
checks compared with cash book entries and vouchers therefor with sup
j porting data inspected
Respectfully submitted
W R OSBORN COMPANY
Certified Public Accountants215
BOARD OF PARDONS AND PAROLES216
BOARD OF PARDONS AND PAROLES
RECEIPTS
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation

0
Budget Balancing Adjustments Lapses 3228360
Total income receipts3228360
NONINCOME
Private Trust Account
34152
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
3262512
1940030
467501
75935
53631
166237
49507
20000
249195
41
Total expense payments3022077
CASH BALANCES JUNE 30th
Budget Funds
Private TrustU S Tax Unremitted
206283
34152
3262512
Pardon and Parole Service Cost is included under State Board of Prisons to Feb 10 1943217
BOARD OF PARDONS AND PAROLES
SUMMARY
ACTIVITIES OF THE STATE BOARD OF PARDONS AND PAROLES
The State Board of Pardons and Paroles was created by Act of the Gen
eral Assembly approved February 5 1943 The administrative authority
consists of three members of the Board appointed by the Governor and
confirmed by action of the State Senate
The general powers of the Board are that of granting reprieves granting
paroles and pardons commuting penalties removing disabilities imposed
by law and remitting any part of a sentence for any offense against the
State after conviction except in cases of treason and impeachment and
except in cases in which the Governor refuses to suspend a sentence of
death
The Board is charged with the duty of supervising all persons placed on
parole of determining violation of taking action in the event of a viola
tion and of making such investigation that may be necessary and to aid
parolees or probationers to secure employment
LEGAL RESTRICTIONS ON EXPENDITURE OF FUNDS
The Act creating this Board fixes the compensation of each of the three
a members of the Board at 500000 per year and allows each the necessary
ii expenses while traveling in performance of duty of the office
No funds available can be used for the purchase of any passengercarry
ing automobile and in lieu thereof each official or employee is required to
furnish out of their own personal funds such automobile as may be neces
sary for their official use and shall receive for the use of such automobile
for expense of operating same an amount not to exceed 5 cents per mile
No funds can be expended to purchase any supplies materials or equip
ment from other sources than as certified by the Supervisor of Purchases
No funds can be expended by any official or employee to purchase for
resale any commodity for the personal or individual ownership of any
person connected with the Department
All other expenditures are regulated by the provision of law which states
that no payment can be made and no obligation can be incurred against
any funds appropriated for this Department or otherwise coming into its
hands unless same has been included in the budget of this Department and
approved by the Budget Bureau as provided by law Any expenditure or
obligation authorized or incurred by any official or employee of this De218
partment in violation of the above provision of law may be declared to be
void and should there be any such void items the expenditure or obliga
tion is deemed to be illegal and any official authorizing and making such
obligation or taking part therein is liable to the State for the full amount
FINANCIAL CONDITION
This State Agency ended the year ended June 30 1943 with cash surplus
of 195145 after providing the necessary reserve for accounts payable
of 11138
FUNDS AVAILABLE FOR OPERATIONS
The State Board of Pardons and Paroles began operations on February
10 1943 and inasmuch as the act creating the Board made no provision
for an appropriation for the operations of the Board it was necessary
through budget approvals to allot 3228360 from the State Emergency
Fund to cover the cost of operations from February 10 1943 to the close
of the fiscal year June 30 1943
OPERATING COST
For the four and onehalf months ended June 30 1943 the cost of
operating this State Agency was 3022077 Of these expenditures 19
40030 was for personal services 467501 was for travel expense 249195
was for equipment 166237 was for printing and 199114 was for other
items of expense such as supplies telephone telegraph and postage re
pairs and bond premium At June 30 1943 there were 30 employees on the
payroll of this Agency
Inasmuch as the above expenditures are for the beginning of the De
partment and for only part of a fiscal year the amount expended will not
cover annual cost On the basis of the last quarterly budget the annual
expense of this newly created Board will approximate 8900000 per
annum
GENERAL
Official bonds are on file in the amount of 1000000 for each of the three
members of the Board and also the Treasurer of the Board
The records of this office are well kept and all expenditures are within
the provisions of law for the operation of this Agency and within the
amount of approved budgets
Appreciation is expressed to officials of the staff of this Board for the
cooperation evidenced during this examination and throughout the year
and they are commended for their diligence in keeping expenditures at a
minimum and within budget approvals220
DEPARTMENT OF PARKS
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
5000000 6750000
Budget Balancing Adjustments Lapses 1117171 3574041
Revenues Retained
Earnings Recreational Services 346745 1019553
Transfers Other Spending Units 379468 433249
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
Total income receipts 3850106 3762263
664181
131079
4514287 3893342
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
2398414
350600
449196
70020
139379
107456
40497
29258
159850
24516
2194899
382744
267539
64757
148139
5563
73171
13500
82635
9685
Total expense payments 3769186 3242632
OUTLAYS
Lands Improvements
Supplies Material
Equipment
Total outlay payments
449330
164692
614022
133928
99640
233568
CASH BALANCES JUNE 30th
Budget Funds
131079
4514287
417142
3893342221
DEPARTMENT OF PARKS
SUMMARY
FINANCIAL CONDITION
The Department of Parks Historical Sites and Monuments ended the
year on June 30 1943 in good financial condition having a surplus of
415842 after providing necessary reserve to cover outstanding accounts
payable of 1300 at June 30 1943
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
There was appropriated for the operation of this Agency for the fiscal
year ended June 30 1943 3608594 net However this exceeded ex
penditures approved on budgets by 432635 and this amount was duly
lapsed as of June 30 1943 as provided by law leaving income from State
Appropriation of 3175959
Other income of the Department was from earnings of State Parks un
der State operation and under lease contract amounting to 986953 and
sale of historical markers and miscellaneous items amounting to 32600
From the 4195512 available income 428764 was transferred to the
Commissioners Office of the Department of Natural Resources for the
pro rata share of the expense of that office and 4485 to the State Super
visor of Purchases for the pro rata share of purchasing cost
Taking into consideration the State Appropriation supplemental in
come and the transfers to other State Departments this Agency had net
income available of 3762263 to meet the years operating cost
OPERATING COST FOR THE YEAR ENDED JUNE 30 1943
From the above net available income 3476200 was expended for op
erations and 286063 remained on hand as part of the cash balance at
June 30 1943
The 286063 addition to cash in the period increased cash balance from
131079 on hand at the beginning of the fiscal year to 417142 cash
balance on hand at the end of the fiscal year on June 30 1943 The first
lien on the cash balance is for payment of 1300 in accounts payable
the remainder being available for expenditure in the next fiscal year pro
vided the expenditure of same is reapproved on budget
Of the 3476200 total expenditures in the year ended June 30 1943222
3242632 was for operating expenses of the Department and 233568
for improvements and equipment at the various parks
COMPARISON OF OPERATING COSTS
YEAR ENDED JUNE 30
BY OBJECT
1943
Expense
Personal Services2194899
Travel Expense 382744
Supplies Materials 267539
Communication 64757
Heat Light Power Water 148139
Printing and Publications
Repairs
Rents
Insurance and Bonding
Equipment
Miscellaneous
5563
73171
13500
82635
9685
1942
2398414
350600
449196
70020
139379
107456
40497
29258
159850
24516
Outlay
Lands Improvements
and Equipment 233568
Total
Number of Employees
16
21
1941
2743068
209018
1134312
103767
193591
133783
63801
900
5000
183196
52287
Total Expense 3242632 3769186 4822723
614022 1803360
3476200 4383208 6626083
46
Cash Balance at June 30 417142 131079 664181
GENERAL
The Division of State Parks Historical Sites and Monuments of the
Department of Natural Resources was succeeded by the Department of
Parks Historical Sites and Monuments by Legislative Act approved Feb
ruary 8 1943 but no attempt is made to divide the administration of the
respective agencies since the State fiscal year is from July 1 1942 to
June 30 1943 as provided by law223
The following Parks were being operated under lease at June 30 1943
VOGEL PARK
Leased by Palmour and Company Date of lease June 1 1943 Expiration
date May 1 1944 Price 50000 payable August 1 1943
PINE MOUNTAIN
Leased by Mrs Sara T Beasley Date of lease June 1 1943 Expiration
date May 1 1944 Price 120000 payable as follows
50000 June 1 1943
35000 Sept 1 1943
35000 Nov 1 1943
Director of the Department is bonded in the amount of 1000000
Books and records are well kept and all expenditures are within the

provisions of law
Appreciation is expressed to the officials and staff of the Department
for the cooperation rendered the State Auditors office during this examina
tion and throughout the year and for their diligence in following in their
expenditures the approved budgets224
ANALYSIS OF PAYMENTS BY ACTIVITIES
YEAR ENDED JUNE 30 1943
General
Operations
General Office1306225
Branch of Historic Markers 13916
Capitol Museum 39897
A H Stephens Memorial Park 291478
Chehaw Park 113866
Cloudland Canyon Park 4855
Fort King George 40800
Fort Mountain Park 102574
Fort Yargo 3130
Indian Springs Park 63676
Indian Springs Museum 4500
Jeff Davis Memorial Park 120686
Kolomoki Mounds Park 1700
Laura A Walker Park 205083
Little Ocmulgee 433817
Magnolia Springs Park 3665
Miona Springs Park 10425
Okefenokee Swamp Park 26097
Pine Mountain Park 220468
Pine Mountain Tavern 29038
Pine Mountain Swimming Pool 15658
Santo Domingo Park 100714
Santa Maria Mission 1630
Vogel State Park 88734
Outlay
Total
1306225
13916
39897
291478
113866
4855
40800
102574
3130
63676
4500
120686
1700
205083
99640 533457
3665
110000 120425
26097
23928 244396
29038
15658
100714
1630
88734
3242632 233568 3476200225
STATE BOARD
OF
PHARMACY
DRUG INSPECTION226
GEORGIA STATE BOARD OF PHARMACY
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 0 650000
Budget Balancing Adjustment 1302652 662406
Transfers Other Spending Units 181 59
Total Income Receipts
1302471 1312347
CASH BALANCES JULY 1st
Budget Funds
36873
4943
1339344 1317290
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Equipment
Insurance
961334
320459
10212
17646
21250
3500
943500
326482
17779
13681
12500
2750
Total expense payments 1334401 1316692
CASH BALANCES JUNE 30th
Budget Funds
4943
598
1339344 1317290227
STATE BOARD OF PHARMACY
SUMMARY
ACTIVITIES OF THE OFFICE OF CHIEF DRUG INSPECTOR
The chief drug inspector who by Acts of the General Assembly of 1939
operates under the control of the Georgia State Board of Pharmacy
It is the duty of the chief drug inspector to inspect manufacturing estab
lishments chemical laboratories and such other establishments as manu
facture and put up for sale such articles as are known as family remedies
grocers drugs flavoring extracts flavoring essence toilet articles bot
tlers supplies stock powders and veterinary remedies
The chief drug inspector is required to report to the Georgia State
Board of Pharmacy all violations of any of the drug laws of this State and
any person violating the operating license laws
If in the examination or inspection of drugs it is determined that ar
ticles are adulterated or misbranded the chief inspector is required to re
port same to the State Board of Pharmacy
It is the duty of the Georgia State Board of Pharmacy to cause persons
violating provisions of these laws to be prosecuted in the courts of this
State
LEGAL RESTRICTIONS ON EXPENDITURE OF FUNDS
The salary of the chief drug inspector is fixed by law not to exceed
300000 per annum
No funds available can be used for the purchase of any passengercarry
ing automobile and in lieu thereof each official or employee is required to
furnish out of his own personal funds such automobile as may be necessary
for his official use and shall receive for the use of such automobile for
expense of operating same an amount not to exceed 5 cents per mile
No funds can be expended to purchase any supplies materials or equip
ment from other sources than as certified by the Supervisor of Purchases
No funds can be expended by any official or employee to purchase for
resale any commodity for the personal or individual ownership of any
person connected with the Department
All other expenditures are regulated by the provision of law which
states that no payment can be made and no obligation can be incurred
against any funds appropriated for this Department or otherwise coming
into its hands unless same has been included in the budget of this Depart228
ment and approved by the Budget Bureau as provided by law Any ex
penditure or obligation authorized or incurred by any official or employee
of this Department in violation of the above provision of law may be de
clared to be void and should there be any such void items the expenditure
or obligation is deemed to be illegal and any official authorizing and making
such obligation or taking part therein is liable to the State for the full
amount
FINANCIAL CONDITION
The Georgia State Board of Pharmacy ended the fiscal year on June 30
1943 in good financial condition having a surplus of 598 There were no
outstanding accounts payable on that date
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
There was appropriated for the operation of this Agency for the fiscal
year ended June 30 1943 1314911 This exceeded expenditures ap
proved on budgets by 2505 and this amount was duly lapsed as of June
30 1943 to the State General fund as provided by law leaving 1312406
income available from State Appropriation for operations
From available income 59 was transferred to the office of State Super
visor of Purchases to cover pro rata share of purchasing cost leaving net
income of 1312347 available to the Board of Pharmacy to meet the years
operating cost
OPERATING COST FOR THE YEAR ENDED JUNE 30 1943
1316692 was expended for the operating cost of the Board of Phar
macy for the fiscal year ended June 30 1943 of which 1312347 was from
available income and 4345 was from cash on hand at the beginning of
the period
Of the total expenditures in the fiscal year ended June 30 1943 943500
was for personal services 326482 for travel expense and 46710 for
other operating expense
COMPARISON OF OPERATING COSTS
Total expenditures in the year ended June 30 1943 was 1316692 as229
compared with 1334401 for the previous fiscal year ended June 30 1942
a detail comparison of which is given as follows
YEAR ENDED JUNE 30
EXPENDITURES
1943
1942
Personal Services 943500
Travel Expense
Supplies Materials
Communication
Insurance and Bond Premiums
Equipment
326482
17779
13681
2750
12500
961334
320459
10212
17646
3500
21250
Total1316692 1334401
Number of Employees at June 30 4 5
Cash Balance on hand at June 30 598 4943
No comparative figures are shown for the period ended June 30 1941
as the Board of Pharmacy did not begin operations until April 1 1941
GENERAL
The following surety bonds were in force June 30 1943
L N Camp Chief Inspector 500000
G M Parkerson Inspector 100000
P D Horkan Inspector 100000
Books and records of this Agency are in excellent condition and all ex
penditures are within the provisions of law
Appreciation is expressed to the officials and staff of the Board of Phar
macy for the cooperation given the State Auditors office during this ex
amination and throughout the year and for their diligence in following the
approved budgets in their expenditures232
STATE BOARD OF PRISONS
ADMINISTRATION
RECED7TS
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
1942
10000000
1943
13500000
NONINCOME
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
5131
1219739
61972
300916
153849
2750
15589
4248
206961
35871
126725
6954226 6152512
4861477 4575280
1023899
43892
303803
53243
6848
18500
40748
12341
Budget Balancing Adjustments Lapses 3050905 7510084
Total income receipts 6949095 5989916
6827501 6078554
CASH BALANCES JUNE 30th
Budget Funds
Private TrustU S Tax Unremitted
126725
38087
35871
6954226 6152512
Includes Pardon and Parole Service Cost to Feb 10 1943STATE BOARD OF PRISONS
PRISON SYSTEM
233
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
32714330
47451705
Budget Balancing Adjustments 771371 96586732
Transfers Other Spending Units 278596 85978
NONINCOME
State Revenue
Private Trust
Collections
Accounts
Unfunded
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
State Revenue Collections Unfunded
Total income receipts 31664363 143952459
146740
5871260
12329398
895900
246060
1588
6391482
5992797
1266883
392800
51153721 157998009
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
6768740
174653
24327157
106796
1800
116567
41725
1283200
377473
OUTLAYS
Lands Improvements
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
State Revenue Collections
5500277
5992797
1266883
392800
7748907
217733
25352521
131044
419645
28000
25366
2281161
117255
Total expense payments 33198111 36321632
4802853 107023135
6019018
6600489
1639347
394388
51153721 157998009234
BOARD OF PRISONS
SUMMARY
FINANCIAL CONDITION
The State Board of Prisons had a surplus at the end of the fiscal year
on June 30 1943 of 895550 of which 38087 was available for adminis
tration and 857463 for prison institutions after providing necessary
reserve to cover outstanding accounts payable amounting to 5743026
REVENUE COLLECTIONS
This Board is a revenuecollecting agency for receipts from farming
manufacturing and other activities at the prison institution and in the
period covered by this report collected 7038258 of which 3033687 was
from farm sales 2530601 from industries sales 930350 from equip
ment sales and 543620 from other sources as shown in the following
analysis
Farm Sales
Cotton 1650000
Oats 84694
Corn 203650
Cotton Seed 4687
Hides and Fats 159303
Gum Turpentine 931353
3033687
Institutions Industries Sales
Concrete Pipe
Filing Cabinet
324248
2750
Signs and Tags 2186632
Mattresses 15000
Printing 1971
Total from Farm and Industries
2530601
5564288
Equipment Sales
Live Stock 198350
1 Cart 2000
Concrete Pipe Machine 700000
Loading Brake Press 30000
930350235
Other Revenue Receipts
Sale of Supplies to Old
State Capitol Project 233707
From Sheriffs for Prisoners Board 19913
Insurance Fire Loss 290000 543620
Total Revenue Collections 7038258
The revenue collections of 7038258 in the year ended June 30 1943
compare with 6161070 collected from similar sources in the preceding
fiscal period as follows
YEAR ENDED JUNE 30
Increase
1943 1942 Decrease
Farm Sales 3033687
Industries Sales 2530601
Equipment Sales 930350
Other Revenue Receipts 543620
Totals 7038258
3016021 17675
2739316
185000
220742
208715
745350
322878
6161070 877188
DISPOSITION OF REVENUE
In the period under review this agency paid into the State Treasury the
392800 balance of revenue held on hand at the end of the preceding
fiscal year on June 30 1943 together with 6643870 of the 7038258
revenue collected in the current period leaving a balance of 394388 on
hand as of June 30 1943 to be imbursed to the State Treasury in the next
I fiscal year
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
Administration
For the cost of administration of the Board for the year ended June 30
1943 the State appropriated 6879207 However this 6879207 appro
priation exceeded expenditures approved on budgets by 889291 and this
amount was duly lapsed as of June 30 1943 as provided by law leaving
5989916 income available from State appropriation to meet the years
cost of administration236
Prison Institutions
The State appropriation for operating costs of the prison institutions and
for the payment to U S Government on leasepurchase contract for Tatt
nall Prison was 139504580 This was 4533857 less than expenditures
given budget approval and State funds available to the agency for prison
institutions in the period was increased accordingly from 139504580
to 144038437
From the 144038437 made available in the year ended June 30 1943
85978 was transferred to the State Supervisor of Purchases to cover
the pro rata share of the cost of purchasing leaving 143952459 income
available to the Board for the years operating cost of prison institutions
OPERATING COSTS FOR THE
FISCAL YEAR ENDED JUNE 30 1943
Administration
The administrative cost of the Board for the period under review was
6078554 of which 5989916 was from income available for administra
tion and 88638 from cash on hand
The expenditure of 88638 from cash balance reduced cash for adminis
tration from 126725 on hand at the beginning of the period to 38087
at June 30 1943 and this remaining cash balance of 38087 is available
for expenditure for administration in the next fiscal period subject to
budget reapproval
Of the total expenditures of 6078554 for administration 4575280 was
for personal services 1023899 for travel expense 303803 for tele
phone telegraph and postage and 175572 for other expense
Prison Institutions
From the 143952459 income available for prison institutions 363
21632 was expended for operations 107023135 paid to the Federal
Government as final installment for purchase of Tattnall Prison and
607692 remained on hand as part of the cash balance at June 30 1943
The 607692 addition to cash balance in the current fiscal year increased
cash for prison institutions from 5992797 on hand at the beginning of
the period to 6600489 at June 30 1943 The first lien on the cash balance
of 6600489 is for payment of 5743026 outstanding accounts payable
the remainder being available for expenditures for prison institutions in
the next fiscal year provided such expenditures are reapproved on budgets
Of the 36321632 expenditures for prison institutions in the period
under review 23970125 was for maintenance and operation of the main
institution 3020815 for industries and 9330692 for the farm237
Comparing the cost of industries and farming operations with sales from
these activities it is seen that while the expenditures for industries in the
current period amounted to 3020815 sales of manufactured concrete
pipe signs tags etc totaled 2530601 and the cost of operating the farm
was 9330692 with sales of farm products 3033687
The payment of 107023135 to the U S Government in the period cov
ered by this report was for the balance due on leasepurchase contract for
Tattnall Prison Prior to this payment of 107023135 contract was being
i retired by annual installments of 4802853 from which it will be seen
that the obligation still had a number of years to run
In addition to the expenditures by the State Board of Prisons as shown
in this report the State Highway Department expended 40169935 in the
period for the cost of operation of their convict camps exclusive of road
equipment expense and bridge supplies and materials
COMPARISON OF OPERATING COSTS
Administration
The 6078554 cost of administration of the Board for the year ended
June 30 1943 compares with 6827501 for the year ended June 30 1942
ii and 5758800 for the year ended June 30 1941 as shown in the following
i i comparative statement
YEAR ENDED JUNE 30
1943
1942
1941
Personal Services4575280 4861477 4065189
Travel Expense 1023899 1219739 1205461
Supplies 43892 61972 94265
Communication 303803 300916 196532
Printing 53243 153849 124501
All Other 78437 229548 72852
Totals6078554 6827501 5758800
Number on Payroll June 30th 18 27 26
Prison Institutions
The operating costs of the Prison Institutions exclusive of outlay pay
ments increased 3123521 in the year ended June 30 1943 over like ex
penditures for the preceding fiscal year ended June 30 1942 but were
12837900 less than for the fiscal year ended June 30 1941
238
Outlay payments of course show an increase of more than a million
dollars in the year ended June 30 1943 over previous years as a result of
the payment in this period of the balance due the Federal Government on
leasepurchase contract for Tattnall Prison
Operating and outlay payments for prison institutions for the three
years ended June 30 1943 June 30 1942 and June 30 1941 respectively
are compared in the following statement
EXPENDITURES
By Object
YEAR ENDED JUNE 30
1943
1942
1941
Personal Services 7748907 6768740 8501079
Travel Expense 217733 174653 972637
Supplies 25352521 24327157 34393206
Communication 131044 106796 311113
Printing 1800 12606
Heat Light Power Water 110680
Repairs 419645 116567 19J9258
Other Expense 170621 419198 580896
Equipment 2281161 1283200 2298057
Total Expense 36321632 33198111 49159532
Outlay
Lands and Buildings
Tattnall Prison 107023135 4802853 4802853
Total Cost Payments143344767 38000964 53962385
By Activity
Maintenance and Operation
of Main Institution 23970125
Industries 3020815
Farming 9330692
General Administration
Womans Prison
Undistributed
Total Expense 36321632
12855695
11990819
7716958
4637
360315
269687
14001559
27489313
4136356
2272796
1259508
33198111 49159532I
ifii
239
Outlay
On purchase of Tattnall Prison 107023135 4802853 4802853
Total Cost Payments 143344767 38000964 53962385

Number on Payroll June 30th
82
60
54
lii
ri
11

a

PRIVATE TRUST FUNDS
Private trust funds receipts in the period covered by this report amounted
to 6391482 of which 6019018 was disbursed for objects of trust and
372464 remained on hand as part of the trust fund at June 30 1943
This addition of 372464 increased trust funds from 1266883 on hand
at the beginning of the period to 1639347 at June 30 1943
Other trust funds held at June 30 1943 not included in the above were
victory taxes deducted from salaries and wages amounting to 35871
which were not remitted to the Federal Government before the close of
the year on that date but will be paid to the U S Collector of Internal
Revenue in the next fiscal period
GENERAL
Revenue collections for the period under review are reported as shown
by records but it is not known whether these receipts as recorded include
payments for all merchandise or materials sold at the farm as inventories
are not kept of all commodities and live stock Also it could not be deter
mined whether or not the prices obtained were the best prices to be had
for such items at time sales were made
Purchases by the Board were supported by purchase orders but in a
number of cases the purchase orders were issued after the date of purchase
Also delivery records for various live stock purchases did not show in
detail the deliveries as made and in some instances receipt was signed with
typewriter
All recorded receipts were properly accounted for and all expenditures
except as to purchase orders and delivery receipts referred to above were
within the provisions of law and budget approval
The following official bonds are in force
i
ADMINISTRATION DIVISION
Clem C Rainey Commissioner 500000
Royal K Mann Commissioner 500000
V L Stanley Commissioner 500000
M A Doyle Treasurer 200000240
PRISON INSTITUTIONS DIVISION
Louis C Clark Superintendent of Farms1000000
W B Pippin Deputy Warden 100000
B H Anderson Record Cleric 100000
W J Adams Deputy Warden Farm1 50000
R H Duvall Warden 1000000
R C Balkcom Asst to Warden 1000000
M C Collins Bookkeeper of Institutions 500000
W T Wallace Deputy Warden 500000
Appreciation is expressed to the officials and staff of this agency for the
cooperation rendered the State Auditors office during this examination and
throughout the year and for their diligence in following in their expendi
tures the approved budgets
DETAIL OF REVENUE RECEIPTS
YEAR ENDED JUNE 30 1943
FARM SALES
COTTON
123142 Manget Bros Newnan Ga
Advance on Cotton 1650000
Cotton sold as follows
123142 179 Bales 87221 lbs at 18751635394
11143 3 Bales 1385 lbs at 1875 25969
Less Storage 26425
Less Advance 1650000
Advance in excess of sale15062
Note 150 62 excess has not been refunded
FEEDS
122642 R T Zorn
100 Bu Oats at 75c per bu 7500
11242 A L Powell Lyons Ga
29 Bu Oats at 75c per bu 2213
121242 Henry B Williams McRae Ga
700 Bu Oats at 65c per bu 45500
122842 C L Stanley Lyons Ga
40 Bu Oats at 65c per bu 2600
122842 J M Davis Reidsville Ga
35 Bu Oats at 65c per bu 2275
1743 J H Harrell Vidalia Ga
60 Bu Oats at 70c per bu 4200
11843 J L Meadows Vidalia Ga
2572 Bu Oats at 70c per bu 1800
1943 J L Meadows Vidalia Ga
2658 Bu Oats at 70c per bu 18606 84694
121242 Milledgeville State Hospital
2036 Bu Corn at 100 per bu 203650
241
42343 Lester Durrence Reidsville Ga
37 Bu Cotton Seed at 125 per bu
LIVE STOCK
10142 Ralph Zimmerson Milledgeville Ga
4 Pigs
121142 M C Kennedy Glennville Ga
1 Colt
12942 Ralph Zimmerson Milledgeville Ga
1 Mare Crippled
4687
2000
5000
6000
6 Colts 30000
1 Mare and Colt 7500
1 Horse Blind in one eye 4000
2 Mare Colts 10000
12942 Henry B Williams McRae Ga
1 Grey Mare 5000
1 Sorrel Mare and Colt 10000
1 Sorrel Mare 10000
1 Sorrel Colt 5000
Live Stock
12943 Henry B Williams McRae Ga
1 Bay Mare and Colt 7500
1 Bay Mare 5000
2 Old Gray Mares 17500
1 Sorrel Mare 12500
121442 J H Couch Co Atlanta Ga
10 Mules 60000
3 Mules 8000
1 Mule 5000
2 Mules 1000
2 Mules 3000
Less Trucking Charges 13000
Less Feed 2650
198350
159303
2000
Hides and Fat
Blue Ridge Hide Fur Co Savannah Ga
1 Cart
12942 to Ralph Zimmerson Milledgeville Ga
Gum Turpentine
Filtered Rosin Products Co Baxley Ga 698260
Gum Turpentine Farmers Coop Assn Vidalia 233093 931353
Total Farm Sales 3234037
INSTITUTIONS SALES
Concrete Pipe
7142 City of Glennville 3060
71542 State Highway Board 33632242
71442 City of Glennville 5100
83142 H H Jarrell Collins Ga 1920
9742 Tattnall Co Board of Commissioners 1280
12442 Tattnall Co Board of Commissioners 4776
12742 Tattnall Co Board of Commissioners 11064
2143 Tattnall Co Board of Commissioners 13084
12542 City of Lyons 12744
122442 City of Lyons 6528
121642 State Highway Board 173952
5443 State Highway Board 57108
Piling Cabinet
6743 Old State Capitol Bldg Project
Signs and Tags
State Highway Board Signs2136162
City of Reidsville Signs 2750
City of Macon Signs 1920
City of Columbus Signs 3840
Grady Co Board of Commissioners Signs 2960
Ga Public Service Commission Tags 39000
Mattresses
State Highway Board 60 new mattresses
Printing
Old State Capitol Bldg Project 1521
State Supervisor of Purchases 450
324248
2750
2186632
15000
1971
Total From Institution Sales 2530601
OTHER SALES
Concrete Pipe Machine
123142 Scott Concrete Pipe Co Savannah Ga
Brake Press Loading for Shipping
83142 Oregon Shipbuilding Co Portland Oregon
Groceries and Supplies
Old State Capitol Building Project
From Sheriffs
Jefferson County Board for Prisoners
Telfair County Board for Prisoners
Tattnall County Board for Prisoners
Liberty County Board for Prisoners
12283
355
1425
5850
700000
30000
233707
19913
Total Other Sales
983620248
INSURANCE FIRE LOSS
Dwelling 160000
Dwelling 32500
John Deere Tractor 97500 290000
Total Revenue Receipts 7038258
PRISON INSTITUTIONS EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1943
Date Name and Description Amount
72842 E D Champion Albany Ga
1 Used McCormick Deering Combine 80000
92632 Lon May Eastman Ga
1 1941 i2 Ton International PickUp Truck 70000
102442 G P Morgan Guyton Ga
1 Used Oliver Combine 120000
102742 Ralph Zimmerson Milledgeville Ga
3 Mules at 25000 each 75000
1 Mule at 22500 22500
Less Credit for 1 Saddle Mare
and Colt 21500 76000
10742 Acme Machine and Welding Co Inc Atlanta Ga
1 Die for embossing piercing and blanking strips
for 1943 automobile license tags 150000
92442 John R Wald Co Huntingdon Penn
1 Auto Tag Numeral Coating Machine 150000
121442 J H Couch Co Atlanta Ga
20 Mules at 265 each 530000
Freight 7649 537649
121742 Neely Live Stock Co Manchester Ga
10 Mules at 24000 each 240000
Freight 6660 246660
53143 Piedmont Motors Atlanta Ga
1 Used 1941 Chevrolet Station Wagon 139500
52643 Cleveland Electric Co Atlanta Ga
1 75 H P Motor 72600
61743 Kelly Burns Warden Chatham Co Camp
2 1yearold Bloodhound Puppies 10000244
62843 Peacock Chevrolet Co Dublin Ga
1 li2 Ton 1942 Chevrolet Truck Chassis and Cab 122065
61543 John Smith Co Atlanta Ga
1 Ton Chevrolet Pick up Truck new 97453
Other Miscellaneous Equipment 409234
2281161
DETAIL OF LIVE STOCK PURCHASED FOR FOOD SUPPLIES
YEAR ENDED JUNE 30 1943
Date Name and Description Amount
71042 Henry Shuman Jr Stock Yard Hagan Ga
18 Cows wt 11210 lbs
Grade prices from 645c to 995c per lb90768
24 Hogs wt 5255
Prices from 10c to 14c per lb 70396
Receipted for with typewriter J E Shea 161164
71042 Live Stock Auction Co Barn No 1 Eastman Ga
Talmadge and Moore Owners
7 Cows wt 4735 lbs
Prices from 630 to 10c lb 36390
13 Hogs wt 2895
Prices from 1110 to 1445c lb 37047
Receipted for with typewriter J E Shea 73437
71042 Tattnall Live Stock Co Glennville Ga
53 Hogs wt 10765 lbs
Prices from 1010 to 1410c lb 145583
Receipted for with typewriter A M Anchors
82142 Live Stock Auction Co Barn No 1 Eastman Ga
Talmadge and Moore Owners
2 Cows wt 1400 lbs
Prices 755 and 895c lb 11759
34 Hogs wt 8260 lbs
Prices from 1210 to 1395c lb 110565 122324
Receipted for with typewriter S P Myrick
82642 Henry Shuman Jr Stock Yards Hagan Ga
34 Hogs wt 6895 lbs
Prices from 12c to 1445c lb 98107
Receipted for with typewriter J E Shea245
92142 Henry Shuman Jr Stock Yard Hagan Ga
11 Cows wt 1125
Prices from 6c to 845c 49810
Receipted for with typewriter J E Shea
92842 Henry Shuman Jr Stock Yard Hagan Ga
6 Cows wt 3810 lbs 675 to 895c lb 29187
119 Hogs wt 23740 lbs 329769 358956
Receipted for with typewriter J 0 Bacon
93042 H B Williams McRae Ga
180 Beef Cattle 700000
No weight or price per pound shown on invoice
dated 91942 delivery report dated 92042
signed with typewriter J E Shea
Purchase order confirmation dated 93042
Letter from R H Lawrence Supt 92442 to L
C Clark Supt of Farms enclosing bill for ap
proval for payment stating purchase was made
by authority of the Governor Purchase Order
calls for 87500 lbs at 8c per lb emergency
purchase request for purchase order confirma
tion dated 91942 received at Purchasing Dept
93042 signed by R H Lawrence Supt and
Warden L C Clark State Supt of Farms and
Royal K Mann Chairman
101442 Live Stock Auction Sales Barn No 1 Eastman Ga
Talmadge and Moore Owners
38 Hogs wt 7620 lbs
Prices from 1305c to 1460c lb 109763
Receipted for signed J O B
103142 H B Williams McRae Ga
40 Cows 24175 lbs at 8c lb 193400
Receipted for with typewriter J O B
103142 John B Walker McRae Ga
39 Hogs 6715 lbs at 14l2c lb 97368
Received form not signed
111642 Live Stock Auction Sales Barn Eastman Ga
Talmadge and Moore Owners
49 Hogs 13790 lbs at 12i2c 172375
Receipted form signed S P Myrick
111742 John B Walker McRae Ga
37 Hogs 6665 lbs at 14l2c 96642
Receipted form signed S P Myrick246
121542 L L Folsom McRae Ga
41 Hogs 7730 lbs at 12c lb
Receipted form signed M C Collins by H F
1543 Live Stock Auction Sales Barn Eastman Ga
Talmadge and Moore Owners
33 Hogs wt 11365 prices 1090c to 1240c lb
Receipted form signed M C Collins by H F
32943 Baxley Stock Yards Baxley Ga
27 Hogs 10127 lbs prices 1125 to 1425c lb
4643 Tattnall Live Stock Co Glennville Ga
41 Hogs wt 6070 lbs prices 13c to 1460c lb
Receipted form signed R L Clifton
4843 Tattnall Live Stock Co Glennville Ga
19 Hogs 4260 lbs prices 1305 to 1480c lb
42743 McNatt Stock Yards Vidalia Ga
30 Hogs 10585 lbs prices from lli2 to 1490c lb
Receipted form signed Bass
5143 McNatt Stock Yards Vidalia Ga
46 Hogs wt 10490 price from 1320 to 15c lb
Receipted form signed Bass
51043 Tattnall Live Stock Co Glennville Ga
16 Hogs wt 3350 prices from 14c to 1498c lb
Receipted form signed Bass
51943 Tattnall Live Stock Co Glennville Ga
11 Hogs wt 2265 price 13c to 1460c lb
52543 Tattnall Live Stock Co Glennville Ga
31 Hogs wt 5540 lbs price 1355c to 15c lb
Receipted form signed Bass
61743 McNatt Stock Yards Vidalia Ga
43 Hogs wt 8770 lbs price 1210c to 1440c lb
Receipted form signed B F Johnson
63043 McNatt Stock Yards Vidalia Ga
44 Cows wt 16500 lbs prices from 1070 to 17i2c
Receipted form signed B F Johnson
6943 Henry Shuman Jr Stock Yard Hagan Ga
34 Hogs wt 6770 lbs price 12 to 1485c lb
Receipted form signed B F Johnson
153176
49963
31960
81570
257129
Purchases as above are supported by confirmation purchase
ordersil
ADMINISTRATION
Cash in Banks
State Treasury Undrawn
INSTITUTIONS AND REVENUE
Cash in Bank Prison and Industries
247
BOARD OF PRISONS
CURRENT BALANCE SHEET
ADMINISTRATION AND PRISON INSTITUTIONS
JUNE 30 1943
ASSETS
Cash and in Banks Trust or Agency
State Treasury undrawn
Earnings not funded Revenue
ACCOUNTS RECEIVABLE CURRENT
Institutions and Industries
Total Institutions and Revenue
LIABILITIES
ADMINISTRATION
Reserve for Victory Tax
INSTITUTIONS AND REVENUE
Accounts Payable
Reserves
Agency or Trust Account
Revenue on hand to be funded
Revenue for Accounts Receivable
SURPLUS FOR OPERATION
Administration
Institutions
14976
58982
73958
2817668
1639347
3782821
8239836
394388
2862842
11571024
35871
5743026
1639347
394388
2862842
38087
857463
10639603
10675474
895550
11571024249
STATE PROPERTIES
COMMISSION
Chattanooga Hotel Properties

250
STATE PROPERTIES COMMISSION
RECEIPTS 1942 1943
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Rent on Investment Properties 558992 565068
Total income receipts 558992 565068
NONINCOME
State Revenue Collections Unfunded 1041016 1034940
CASH BALANCES JULY 1st
State Revenue Collections Unfunded 322173 1363189
1922181 2963197
PAYMENTS
EXPENSE
Miscellaneous
Taxes State County City Tennessee 558992 565068
CASH BALANCES JUNE 30th
State Revenue Collections Unfunded 1363189 2398129
1922181 2963197

251
PROPERTIES COMMISSION
SUMMARY
ACTIVITIES OF THE STATE PROPERTIES COMMISSION
The State Properties Commission is composed of the Governor Chair
man of the Public Service Commission and the State Treasurer with full
power and authority to manage control lease and preserve the property
owned by the State consisting of two tracts or lots and buildings thereon
in the City of Chattanooga same being part of the Western and Atlantic
Railroad property not covered under the railroad lease On the properties
are located the Plaza Hotel and the Eastern Hotel
FINANCIAL CONDITION
At June 30 1943 this Commission had a balance of 2398129 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 261268 in taxes was 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 1034940 to 2398129 on hand as of June 30 1943 as shown
above
COMPARISON OF PAYMENTS FOR TAXES
Taxes were 565068 in the year under review 558992 in 1942
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 period252
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 for
25
DEPARTMENT OF
PUBLIC HEALTH254
DEPARTMENT OF PUBLIC HEALTH
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
1 60000000 90000000
Budget Balancing Adjustments Lapses 01 35595033
Revenues Retained
Grants from U S Government
Earnings Health Services
Transfers Other Spending Units
Total income receipts
91803700 100889451
1312600 1337640
523056 384678
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
152593243 156247380
838934
State Revenue Collections Unfunded
9879117
838934
17858729
162472360 174106109
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Grants to Civil Divisions
Equipment
Miscellaneous
91945142
9291465
25800681
2063297
139837
1379350
525191
1314812
60459
560000
794469
1112454
115220353
7864123
29984705
3123735
155163
1715786
247514
1582997
206575
560000
133802
696414
Total expense payments
134987157 161491167
OUTLAYS
Equipment
CASH BALANCES JUNE 30th
Budget Funds
9626474
17858729
1907848
10707094
162472360 174106109 I255
DEPARTMENT OF PUBLIC HEALTH
SUMMARY
FINANCIAL CONDITION
The Department of Public Health was in a sound financial condition at
the end of the fiscal year on June 30 1943 having a State Fund Surplus
of 142065 and Federal Fund Surplus of 3532245 after providing neces
sary reserves to cover outstanding accounts payable of 7174849
REVENUE COLLECTIONS
This Department is the revenuecollecting agency for Vital Statistics
and Health Examination fees
Total revenue collections from these sources in the fiscal year ended June
30 1943 amounted to 3812350 of which 3810350 was from vital sta
tistics fees and 2000 from Health Examination fees
Vital Statistics fees increased from 184301 in the fiscal year ended
June 30 1940 to 836934 in the 1941 year to 2179859 in the 1942 year
and to 3810350 in the year ended June 30 1943 the increase resulting
from birth certificates requested principally by war service workers Health
Examination fees were 3000 in the 1940 year 2000 in 1941 year 5000
in 1942 year and 2000 in the fiscal year ended June 30 1943
DISPOSITION OF REVENUE COLLECTIONS
Total revenue collections from Vital Statistics fees and Health Examina
tion fees amounting to 3812350 were paid into the State Treasury in the
fiscal year ended June 30 1943 as provided by law
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
The Department of Public Health is supported by State Appropriation
by Federal Grants and by earnings from services
State Appropriation for the operation of this Department for the fiscal
year ended June 30 1943 was 55297500 net However the appropria
tion exceeded expenditures approved on budgets by 892533 and this
amount was duly lapsed as of June 30 1943 as provided by law leaving
income available for operations from State Appropriation of 54404967256

Grants from the Federal Government in the period covered by this re
port amounting to 100889451 were as follows
From Public Health Service
under Title VI of the Social Security Act 36262651
From Public Health Service
under Venereal Disease Control Act 46840000
From Childrens Bureau
under Title V Part I of the Social Security Act 17786800
Total Grants 100889451
Supplementing State Appropriation and Federal Grants the Department
received 104550 from Delayed Birth Certificate Filing fees and 1233090
from Mattress Inspection fees
From the 156632058 total income received in the period under re
view 291564 was transferred to the State Supervisor of Purchases for
the pro rata share of purchasing costs and 93114 to the Merit System
Council for the pro rata cost of operating that Agency
Taking into consideration the State Appropriation Federal Grants sup
plemental income and transfers to other State Agencies this Department
had net income available of 156247380 to meet the years operating cost
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
Expenditures for operating cost of the Department of Public Health
amounted to 163399015 which exceeded available net income by 71
51635 therefore the Cash Balance was reduced from 17858729 on hand
at the beginning of the period to 10707094 at the end of the year on
June 30 1943
The first lien on the cash balance is for payment of 7174849 in ac
counts payable the remainder being available in the next fiscal year when
and if the expenditure is reapproved on budget
COMPARISON OF OPERATING COSTS
BY OBJECT
Year Ended June 30
1943 1942 1941
Personal Services
Travel Expense
Supplies Materials
Communications
Heat Light Power Water
115220353
7864123
29984705
3123735
155163
91945142
9291465
25800681
2063297
139837
81037773
10146140
17446436
1692313
118871257
Printing Publications 1715786
Repairs 247514
Rents 1582997
Insurance Bonding 206575
Grants to Civil Divisions 560000
Equipment 133802
Miscellaneous 696414
EquipmentOutlay
Totals
161491167
1907848
1379350
525191
1314812
60459
560000
794469
1112454
134987157
9626474
1313753
143674
1317114
825321
560000
331650
1844093
116777138
2811214
163399015 144613631 119588352258
COMPARISON OF OPERATING COSTS
BY ACTIVITY
Year Ended June 30
1943 1942 1941
Administration
Local Health Organizations
Information and Statistics
Maternal and Child Health
Public Health Nursing
Public Health Engineering
Laboratories
Public Health Education
Tuberculosis Control
Dental Health Education
Malaria and Hookworm
Preventable Diseases
Epidemiology
Venereal Disease Control
Cancer Control
Typhus Control
Maternal and Child Health
Cancer Control
Tuberculosis Control
7844399
1317835
9527292
5333494
1901693
4926387
15583557
435628
6314869
2112404
2205179
3525052
28331897
9525256
1603163
1896720
Industrial Hygiene
Health Regions
General 4291611
Northwestern 2552722
Northeastern 1836543
East Central 2729964
West Control 2588079
Southwestern 1912552
Southeastern 3285779
Training Personnel 2234870
Orientation 284000
Merit System 902811
County Health Units 38395259
Emergency Health and Sanitation
CountiesNurses Only
Clinics and Drugs Less Sales
Venereal Disease Control
BiologicalsMiscellaneous
Dental Health Education
Totals 163399015
BY FUNDS
State Funds 57192110
Federal Funds 106206905
8209448
1332333
7789566
6344711
1828646
5916840
15025983
1833686
9114865
1725039
3863455
2399189
15555685
9623207
1230012
1839369
2866679
2449011
1242428
2691225
2516461
1958997
2875056
4148974
497107
737932
28997727
7440822
1064999
5286163
2794708
1659736
5410652
11871125
1148634
2281123
624980
3386597
1058259
1134144
205575
1196245
78750
12721174
7963407
26124737
850541
2356165
9180333
4079149
7682796
1858178
28640
158000
144613631 119588352
57863646 47578516
86749985 72009836
Totals
163399015 144613631 119588352259

Year Ended June 30
1943 1942
1941
Number of Employees on payroll at June 30th Cash Balances at June 30th State Funds 669 4417205 6289889 663 6251386 11607343 559 3325489
Federal Funds 6553628
Totals I 10707094 17858729 9879117

The increase each year in operating cost as shown by the foregoing
comparisons indicates that the services rendered by this Department are
being expanded to meet the growing needs and demands of the general
public
GENERAL
The Director of the Department the SecretaryTreasurer and the Ac
countant have filed surety bonds of 1000000 each
Accounting records of the State Tuberculosis Sanatorium Alto under
the control of the Department of Public Health are kept in the offices in
Atlanta but report of examination of these accounts will be filed sep
arately
Books and records of the Department of Public Health are excellently
kept all funds are properly accounted for and all expenditures are within
the provisions of law
Appreciation is expressed to the officials and staff of the Department
for the cooperation given the State Auditors office during this examina
tion and throughout the year and for their diligence in following in their
expenditures the approved budgetsWM
aiJ
261
ap
DEPARTMENT OF PUBLIC HEALTH
TUBERCULOSIS SANATORIUMALTO262
DEPARTMENT OF PUBLIC HEALTH
TUBERCULOSIS SANATORIUM
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Donations
Earnings Hospital Services
Total income receipts
24000000 44000000
14822754 4171025
150000
599384
629536
39572138 40458511
CASH BALANCES JULY 1st
Budget Funds
2822141
1274081
42394279 41732592
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Equipment
CASH BALANCES JUNE 30th
Budget Funds
15468522 16747835
50813
19977147
119491
1154828
39006
146605
16739
44470
2449819
34014
33741
19736416
242693
1105293
6899
187609
4710
3584
1487280
64749
39501454 39620809
1618744 932509
1274081 1179274
42394279 41732592
263
DEPARTMENT OF PUBLIC HEALTH
TUBERCULOSIS SANATORIUMALTO
SUMMARY
ACTIVITIES OF THE STATE TUBERCULOSIS SANATORIUM
Under the Act of the General Assembly of 1908 there was established
and organized a Sanatorium at Alto Georgia for the treatment of tuber
cular and consumptive patients the management in control of which is
vested in the State Board of Health
Terms and conditions under which patients are accepted as well as the
direction custody discipline and control of such patients are subject to
such reasonable rules regulations and control as may be prescribed by the
State Board of Health
The Board is required by law to establish two departments in the Sana
torium one for the treatment of indigent patients who are received therein
and treated free of charge the other a pay department where patients
shall be received and treated upon such terms and conditions and for such
fees as the Board of Health prescribes
LEGAL RESTRICTIONS ON EXPENDITURE OF FUNDS
The Board of Health is required by law to place in charge of said institu
tion a medical doctor having some experience in the treatment of tuber
culosis or consumption
The Board is authorized to accept public monies set apart as charity
fund by towns municipalities cities and counties for the purpose of en
larging maintaining and operating hospital facilities at the State Sana
torium
The State Board of Health is required to make and enforce all neces
sary rules regulations and requirements relative to the use and expendi
ture of monies appropriated for the enlargement maintenance and opera
tion of the State Sanatorium not inconsistent with other laws of the State
By virtue of an Act of the General Assembly no officer of the institu
tion is allowed to make any contract with the institution for the sale and
purchase of merchandise or supplies for such institution whereby profit
shall accrue to the officer
No funds available can be used for the purchase of any passengercarry
ing automobile and in lieu thereof each official or employee is required to
furnish out of their own personal funds such automobile as may be neces
sary for their official use and shall receive for the use of such automobile
for expense of operating same an amount not to exceed 5 cents per mile
264
No funds can be expended to purchase any supplies materials or equip
ment from other sources than as certified by the Supervisor of Purchases
No funds can be expended by any official or employee to purchase for
resale any commodity for the personal or individual ownership of any
person connected with the Department
No payment can be made and no obligation can be incurred against any
funds appropriated for this Department or otherwise coming into its hands
unless same has been included in the budget of this Department and ap
proved by the Budget Bureau as provided by law Any expenditure or
obligation authorized or incurred by any official or employee of this De
partment in violation of the above provision of law may be declared to be
void and should there be any such void items the expenditure or obliga
tion is deemed to be illegal and any official authorizing and making such
obligation or taking part therein is liable to the State for the full amount
FINANCIAL CONDITION
The State Tuberculosis Sanatorium at Alto ended the year with a Cash
Balance of 1179274 against which were accounts payable of 1128912
and a reserve of 17764 San Alto Store a patients activity fund The
surplus of operations was 32598
FUNDS AVAILABLE FOR OPERATIONS
The Sanatorium is supported by State appropriation and miscellaneous
earnings
The State Allotment was 39828975 Earnings amounted to 629536
The beginning Cash Balance was 1274081 which with the above receipts
made 41732592 available for operations for the year as approved on
budgets
DISPOSITION OF AVAILABLE FUNDS
Of the 41732592 funds available 40553318 was expended for the
direct cost of operations of the institution leaving Cash Balance on hand
of 1179274 at the end of the year against which there was 1128912
in accounts payable and a reserve of 17764 for San Alto Store
COMPARISON OF OPERATING COSTS
The net operating expense by application of accounts payables and in
ventories to the cash disbursements was 39410861 The cost the totalSubtotal 39620809 39501454 24293770
Outlay
Lands Improvements 71250 6149216
Equipment 932509 1547494 2675269
265
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
38687274 25740111
204903 134969
5614 3697
1888 1907
1943
Net Operating Cost39410861
Total Patient Days 205426
Average Daily Population 5628
Per Capita Cost per Day 1919
The per capita cost shows a slight increase but when the factor of higher
living cost is taken into account the 1943 figures are very favorable The
Sanatorium is being operated to its full capacity of 492 white and 144
colored beds except that always there are necessarily a few vacancies be
cause of the interval for discharge of old patients and arrival of new
DETAIL OF DISBURSEMENTS WITH COMPARISON
YEAR ENDED JUNE 30
1943
Expense
Personal Services16747835
Travel 33741
Supplies Material 19736416
Communication 242693
Heat Light Power Water 1105293
Publications 6899
Repairs 187609
Rents 4710
Insurance 3584
Equipment 1487280
Miscellaneous 64749
1942
1941
15468522 10835099
50813 70094
19977147 10801424
119491 136298
1154828 988207
39006 67133
146605 83185
16739 10790
44470 5190
2449819 1252759
34014 43591
40553318 41120198 33118255266
GENERAL
The Director has filed a surety bond in the amount of 1000000
personnel at end of year was 246 as compared to 244 at end of 1942
The
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 year
267
DEPARTMENT OF
PUBLIC SAFETY268
DEPARTMENT OF PUBLIC SAFETY
RECEIPTS
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 56046336
Budget Balancing Adjustments Lapses 25625756
Revenues Retained
Donations 380000
Sales
Transfers Other Spending Units 232505
Total income receipts
1943
87881206
28320361
216363
1590818
63016
NONINCOME
State Revenue Collections Unfunded
Private Trust Account
81819587
17673451
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
4477553
1324075
61305010
1503636
250357
2610574
18997526
105294666 81659831
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Indemnities
40356451
2663665
20364087
4245939
684339
1031742
1932657
186683
531133
2981494
60036
30952517
991832
16201692
3705280
792359
484538
2753253
144355
597521
2185977
18368
277886
Total expense payments
OUTLAYS
Lands Improvements
Equipment
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Private TrustU S Tax Unremitted
75038226 59105578
889961
7758379
2610574
18997526
48341
1707489
3054176
17493890
250357
105294666 81659831
Includes subsistence and quarters allowance269
DEPARTMENT OF PUBLIC SAFETY
SUMMARY
ACTIVITIES OF THE DEPARTMENT OF PUBLIC SAFETY
It is the primary duty of the Department of Public Safety to patrol the
roads and highways throughout the State to prevent detect and investi
gate criminal acts and to arrest and apprehend those charged with com
mitting criminal offenses and to safeguard the lives and property of the
public
It is also the duty of the Department to cooperate with the Investiga
tion Bureaus and Departments of other States and of the United States
in keeping fingerprinting records and in providing for the scientific in
vestigation in connection with crimes committed
Other activities placed on the Public Safety Department by the laws
of the General Assembly is that of enforcing the laws of this State as to
the length size and weight of motor vehicles and trailers upon the high
ways and under the law the Department of Public Safety shall perform all
duties of checking motor vehicles in this State to see that they are properly
licensed and not overloaded and in enforcing the provisions of law of Geor
gia requiring the proper licensing of motor vehicles
The duty imposed upon the Department from which it derives its revenue
is that of prescribing rules and regulations for the issuance of licenses
for drivers of motor vehicles
LEGAL RESTRICTIONS ON EXPENDITURE OF FUNDS
The salary of the Commissioner of Public Safety of Georgia is fixed at
480000 per year and the salary of the Deputy Commissioner is fixed at
360000 per year with the provision that each of these officers be re
quired to furnish his own uniform
Under the present laws there is a limitation on the number and compen
sation of the Uniform Division of the Department of Safety The troop
is to be composed of not less than eighty men and may be increased to 200
with the approval of the Department of Public Safety The compensation
of each member of the troop is
Captains 240000 per year
First Lieutenants 200000 per year
Sergeant Majors 180000 per year
Staff Sergeants 160000 per year
Sergeants 150000 per year270
Corporals 140000 per year
First Class Troopers 130000 per year
Troopers 120000 per year
An increase in the salaries of the members of the Uniform Division is
not to be more than 5 annually for the first five years of enlistment to
be figured on the base pay as set out above
The Department is authorized to provide the members of the Uniform
Division of the Department with proper uniforms not to exceed 12000
per year each and also with emergency and first aid outfits weapons
horses horse equipment motor vehicles with radio equipment if such be
available and other necessary supplies and equipment for the purpose of
carrying on the duties of the Department
Under the terms of the law all uniforms supplies and equipment au
thorized for the use of the Department are to be purchased by the State
Purchasing Agent
In authorizing the Commissioner of Public Safety to purchase life acci
dent and hospital insurance for the members of the Uniform Division of
the Public Safety Department the General Assembly specified that the
premiums for such contracts shall be paid by the members desiring such
insurance and that the premiums thus made payable shall in no way be
considered a liability on the part of the State
There is also a provision requiring the Department to furnish each mem
ber of the Uniform Division excepting the Commissioner and Deputy
Commissoner with board and quarters In the event board and quarters
cannot be furnished the Department is authorized to make proper allow
ance for meals and lodging
The General Assembly specified that no motor vehicles or other equip
ment in possession of the Department shall be used by any member of the
Department of Public Safety except in the discharge of their official duties
A provision of law enacted by the 1943 General Assembly authorized the
Department of Public Safety to assign motor vehicle equipment to the
Georgia State Guard for its use
No funds can be expended by any official or employee to purchase for
resale any commodity for the personal or individual ownership of any per
son connected with the Department
In the event the personal automobile is used by any official or employee
of the Department in lieu of the motor vehicle equipment furnished by the
Department they shall receive for the use of such automobile for expense
of operating same while on official business an amount not to exceed 5
cents per mile271
No payment shall be made and no obligation shall be incurred against
any fund allotment or appropriation unless same has been included in the
Budget of the respective agency and approved as provided by law Every
expenditure or obligation authorized or incurred in violation of the pro
visions of this Section shall be void Every payment made in violation of
the provisions of this Section shall be deemed illegal and every official
authorizing or making such payment or taking part therein and every
person receiving such payment or any part thereof shall be jointly and
severally liable to the State for the full amount so paid or received
Other than the above restrictions it is perogative of the Department of
Public Safety as approved by the Budget Bureau to determine for what
activities the funds available are to be expended
FINANCIAL CONDITION AT JUNE 30 1943
The Department of Public Safety ended the year in a good financial con
dition having a surplus of 406158 after providing the necessary reserve
to cover the outstanding accounts payable of 2427634 This surplus com
pares with the surplus of 1911952 as of June 30 1942
REVENUE COLLECTIONS
This Department which collects fees on the operators of motor vehicles
under the drivers license law collected for the year ended June 30 1943 a
total of 63744048 46344500 of the collections was from the 100 fee
on 463445 operators 5916800 was from the 50 cents fee from 118336
operators 830300 was from the 25 cents fee collected from 33212 op
erators and 10178400 was from the 200 chauffeurs licenses collected
from 50892 persons The balance of 474048 in collections was from
miscellaneous sources such as learners permits duplicate licenses etc
DISPOSITION OF REVENUE
In the period under review the Department paid into the State Treasury
the 18997526 balance of revenue collections held from previous period
together with 46250158 of the collections in the current period leaving
a balance on hand as of June 30 1943 of 17493890 which was cleared
into the State Treasury after the close of the period
INCOME AVAILABLE FOR OPERATIONS FOR YEAR
ENDED JUNE 30 1943
This Department is supported by the appropriation of funds from the
State Treasury and from miscellaneous donations and sales272

For the period under review there was 69557616 appropriated for the
use of this agency however the amount available exceeded the expendi
tures approved on budgets by the amount of 10246225 which amount was
duly lapsed as of June 30 1943 as provided by law With the adjustment
in the appropriation available the income available from State appropria
tion to meet the years operating cost was 59311391
To supplement the State appropriation there was received from Wash
ington Georgia and the County of Wilkes a 216363 donation to aid in
the construction of barracks
Another additional item of income was 1590818 from miscellaneous
sales of used automobiles motorcycles radios sirens old tires etc
This taking into consideration the State appropriation and the internal
income of the Department and the 63016 transferred to the Supervisor
of Purchases office for the pro rata cost of purchasing the Department
had approved to cover its cost of operations 61055556
DISPOSITION OF INCOME FOR THE YEAR ENDED JUNE 30 1943
From the 61055556 funds available for the years operations 608
61408 was expended and the balance of 194148 remained on hand as
part of the cash balance for June 30 1943
The 194148 increase in the cash balance in the period together with
the cash balance of 2610574 cash balance on hand at the beginning of
the period made the total cash balance now on hand 2804722 The first
lien on the cash balance is for payment of 2427634 in accounts payable
the remainder being available for expenditure in the next fiscal year pro
vided the expenditure of same is reapproved on budgets
COMPARISON OF OPERATING COSTS
YEAR ENDED JUNE 30
BY ACTIVITY
1943
1942
1941
Maintenance
Drivers License Bureau 9291425
Criminal Identification 5433358
Ga State Patrol 44380795
State Defense Corp 00
14063036
7665555
53309635
00
14388765
3542940
52092684
765311
59105578 75038226 70789700Number of Employees at June 30
273
OutlayLands Buildings and Equipment
Drivers License Bureau 00
Criminal Identification 00
Georgia State Patrol 1755830
State Defense Corp 00
16535 256099
161975 527096
8469830 7565737
00 194734
1755830 8648340 8543666
60861408 83686566 79333366
184
316
326
MOTOR VEHICLE EQUIPMENT
The Department of Public Safety owned as of June 30 1943 122 auto
mobiles two trucks and seven motorcycles
At the close of the fiscal year the Department had purchased 15 new
automobiles of which five had been delivered by the close of the year the
balance being delivered after the opening of the new year
The records of the Department show that there was 1 1941 Ford auto
mobile motor 99A 293990 reported as unaccounted for on June 30 1943
This car has since been located by the Department and has been properly
accounted for
As stated previously the law provides that automobile equipment be fur
nished for the use of the Public Safety Department and an Act of the 1941
General Assembly authorized the transfer of surplus automobiles to the
Georgia State Guard Any other use made of the motor vehicle equipment
owned by the Public Safety Department is contrary to law
On June 30 1943 the following was the status of the motor vehicle
equipment
Automobile Equipment
i Service of Department In Service of Military Department
41 Pontiacs 1 Pontiac
36 Fords 1 Ford
2 Chevrolets
1 DeSoto 2
2 Ford Trucks At Tattnall Prison
1 Ford
82274
In Service of Georgia State Guard
33 Fords
1 Buick
1 Chevrolet
In Storage
11 Pontiacs
13 Fords

35
24
GENERAL
This report covers the administration of Commissioner John E Goodwin
for the period July 1 1942 to February 3 1943 and that of C A Williams
Executive Officer for the period February 3 1943 to June 30 1943 This
report does not attempt to divide the administration of the two executive
officers as the State fiscal year is from July 1 1942 to June 30 1943 as
provided by law
The official bonds in force and effect are as follows
John E Goodwin Commissioner1000000
W P Reed Deputy Commissioner 500000
W W Johnson Treasurer 1000000
J T Bernhardt Asst Treasurer 500000
H W Westbrooks Custodian 200000
R B Sutton Cashier 100000
C A Williams Executive Officer 1000000
2343 to 63043
Examiners and Uniform Personnel handling
Department funds each 100000
After careful investigations of all items of expenditure of this Depart
ment it is found that the records of the office are well kept and all ex
penditures are within the provision of law for the operations of this agency
however there is one transaction on September 23 1942 that was not
handled in the proper manner and that is the sale of a 21 by 50 tent
which was purchased by the Department on May 27 1940 at a cost of
24200 This tent was used one summer in which to give drivers examina
tions and was sold on September 23 1942 for 2000 This transaction does
not seem to be reasonable neither was there any evidence of bids being
taken on the sale of this property
Appreciation is expressed to the officials and staff of this Department
for the cooperation rendered the State Auditors office during this exami
nation and throughout the year and for their diligence in following in
their expenditures the approved budgets275
DEPARTMENT OF PUBLIC SAFETY
ANALYSIS OF PAYMENTS
YEAR ENDED JUNE 30 1943
Georgia
Bureau
of Invest
GOVERNMENTAL COST EXPENSE
PERSONAL SERVICE
Salaries and Wages 3532618
Subsistence and Allowance 340492
Drivers
License
Bureau
6964679
254485
Georgia
State
Patrol
Total
20455220 30952517
7687073 8282050
3873110 7219164 28142293 39234567
TRAVEL EXPENSE
Subsistence 584649
Transportation 257452
Other 1965
23760
68323
375
115932
62564
1940
724341
263211
4280
844066 92458 55308 991832
SUPPLIES AND MATERIALS
Agricultural
Cleaning and Sanitary
Gasoline and Oil
Educational
Food Supplies
Fuel
Medical
Office
Refrigerating
Photographic
Shop
Wearing Apparel
Building Material
Ammunition and Other
15325
17914
216
8482
49329
848
76018
1419
1088
41713
1624
864
32354
33688
104691
1008
4039
1799
2320 2320
95943 152981
5977170 5996708
4090 5170
242391 242391
172877 205231
43961 86131
141102 295122
31230 33086
24947 100965
38741 44199
616507 616507
23327 23327
112617 115504
170639 221780 7527223 7919642
COMMUNICATION SERVICE
Telephone and Telegraph
Postage
87612 243957 1276779 1608348
209612 837755 1049565 2096932
297224 1081712 2326344 3705280
HEAT LIGHTS POWER WATER
Furnishing Heat
Furnishing Lights
Furnishing Water
E
PRINTING AND PUBLICITY
Reports and Bulletins
Multigraphing
Blank Books and Forms
Special and Miscellaneous
29213
32921
6687
24553 53766
525973 623091
82069 115502
68821 90943 632595 792359
64197
26746
1625
11188
14176
106
13360
338817
420
1850
17042
85439
525
3475
41580
438432
1051
27095 352587 104856 484538276
DEPARTMENT OF PUBLIC SAFETY
ANALYSIS OF PAYMENTS
YEAR ENDED JUNE 30 1943
Georgia Drivers Georgia
Bureau License State
of Invest Bureau Patrol Total
GOVERNMENTAL COST EXPENSE
REPAIRS AND ALTERATIONS
Furniture and Fixtures 2035 4910 118087 125032
Motor Vehicle Equipment 30511 500 2463072 2494083
Production and Const Equip 12651 12651
Buildings 12500 81930 94430
Other 165 26892 27057
45211
RENTS
Buildings
Furniture and Fixtures 9215
Other 460
MISCELLANEOUS
Freight and Express
Subscription and Dues
Evidence Purchased
Laundering and Cleaning
Advances
Other
INSURANCE AND
Fire Insurance
LiabilityCollision
Bond Premiums
BONDING
INDEMNITIES
Medical Services and Claims
EQUIPMENT REPLACEMENT
Educational
Furniture and Fixtures
Motor Vehicle Equipment
Batteries Heaters Sirens
Tags etc
Radios
Other Equipment
5300
9248
6387
7265
16221
5565
5410 2702632 2753253
40625 40625
34336 46072 89623
4097 9550 14107
9675 38433 96247 144355
325 23385 23710
250 1000 6812 8062
4770 6751 28880 4770 6751 28880
2295 1660 3955
7640 1000 9728 18368
173043 173043
36305 145218 202663 384186
3586 14346 22360 40292
39891 159564 398066 597521
277886 277886
277886 277886
26080 36920 68300
2294 160375 171917
1462945 1469332
116942
310787
19648
124207
327008
25213
49986 28374 2107617 2185977
Total Expense Payments 5433358 9291425 44380795 59105578GOVERNMENTAL COSTOUTLAY
EQUIPMENT PURCHASES
Furniture and Fixtures
Motor Vehicle Equipment
5 Pontiacs
10 Fords
Radio Equipment at
Washington Barracks
Other Equipment
LAND AND BUILDINGS
New Barracks
Donalsonville
Washington
277
DEPARTMENT OF PUBLIC SAFETY
ANALYSIS OF PAYMENTS
YEAR ENDED JUNE 30 1943
Georgia Drivers Georgia
Bureau License State
of Invest Bureau Patrol
Total
34734 34734
Total Outlay Payments
Total Payments 5433358 9291425 46136625
475540 1142820 44309 10086 475540 1142820 44309 10086
1707489 1707489
8545 39796 8545 39796
48341 48341
1755830 1755830
46136625 60861408
278
DEPARTMENT OF PUBLIC SAFETY
DETAIL OF SALES
YEAR ENDED JUNE 30 1943
TO WHOM SOLD
AUTOMOBILES
M B Haralson
Monroe Ga
R H Lawrence
Milledgeville Ga
W T Turner
Austell Ga
Total from Automobiles Sold
MOTORCYCLES
Indian Motorcycle Sale Acy
Atlanta Ga
Columbus Police Dept
Columbus Ga
Brunswick Police Dept
Savannah Police Dept
Carl Garmon Atlanta Ga
C B Uldric Opelika Ala
DESCRIPflON AMOUNT
11940 Ford 5433275 20000
11940 Ford 99A 253255 15000
11941 Ford 99A 294108 15000
13 Fords as listed 260000
1940 1S 5435093
1940 M 5321445
1940 w 5431065
1940 18 5441109
1940 18 5515712
1940 18 5433220
1940 18 5415645
1939 99 A 74778
1939 99 A 74771
1939 99A 93104
Merc 1939 99A 8203
1940 99A 250130
1940 99A 253268
I 310000
No 41 UL 3988 40000
41 UL 3983 50000
41 UL 2993 53500
41 UL 4804 55500
41 UL 4797 45000
41 UL 3984 47500
41 UL 3990 56000
41 UL 3991 52500
41 UL 3390 49000
41 UL 4798 49500
41 UL 3985 53500
41 UL 4800 55000
41 UL 3388 52500
41 UL 4021 47500
41 UL 3982 48500
41 UL 4802 47500
41 UL 2991 56500
41 UL 3398 50500
41 UL 2992 54500
41 UL 4795 61500
Total from Motorcycles Sales1026000 279
DEPARTMENT OF PUBLIC SAFETY
DETAIL OF SALES
YEAR ENDED JUNE 30 1943
TO WHOM SOLD AMOUNT
11 ill RADIOS
Columbus Police Dept 3 at 7500 ea 22500
n Indian Sales Agency 3 at 5500 ea 16500
City of Brunswick 1 at 5000 ea 5000
M Charlotte Police Dept SIRENS 4 at 4500 ea 18000 62000

Savannah Police Dept 12 at 1600 ea 19200
Columbus Police Dept 6 at 1400 ea 8400
City of Perry OLD AUTOMOBILE TIRES 1 at 2000 ea 2000 29600

Gordy Tire Co 81 at lc lb 1650
Viaduct Armature Works 45 at lc lb 6750
Brooks Shatterly Co 56 at lc lb 1157
Brooks Shatterly Co 26 at 350 ea 9100
Brooks Shatterly Co 72 at 400 ea 28800
Brooks Shatterly Co 2 at 320 ea 640
I Langford Service Station 60 at lc lb 991
Langford Service Station 48 at 150 ea 7200
Langford Service Station 5 at 250 ea 1250
Langford Service Station 15 at 300 ea 4500
Langford Service Station 58 at 350 ea 20300
J Langford Service Station 43 at 400 ea 17200
Brock Tire Co 1 lot of old tires 10000
1 Chatham Motor Co 11 at lc lb 182
Chatham Motor Co 40 at 445 ea 17800
III Cash Sales OTHER SALES 1550 129070
31 1
1 Robert F Wood Tent 21x50 2000
0 Other Miscellaneous Sales 32148
II Total Income from Sales
1590818
gfl iH iiH

s
280
DEPARTMENT OF PUBLIC SAFETY
BALANCE SHEET
JUNE 30 1943
ASSETS
CASH IN BANKS
Revenue Collection Account
Maintenance Account
Employees Bond Purchase Account
Victory Tax Account
ACCOUNTS RECEIVABLE
Eastern Air Lines
Deposit for Air Travel Balance
17493890
2804722
76657
173700
20548969 I
29070
20578039
LIABILITIES RESERVES SURPLUS
ACCOUNTS PAYABLE AND ENCUMBRANCES
Salaries from 71543 to 73143 1353851
Subsistence Allowances 71543 to 73143 383000
Other Accounts Payable 690783 2427634
RESERVES
Revenue not funded Revenue Collections 17493890
Revenue for employees bond purchase 76657
Revenue for Victory Tax 173700 17744247
SURPLUS
Available for Operations
Subject to Budget Approval 406158
20578039
281
PUBLIC SERVICE
COMMISSION282
PUBLIC SERVICE COMMISSION
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 16598943 12072828
Budget Balancing Adjustments Lapses 5510117 935870
Transfers Other Spending Units 6080 1495
Total income receipts
11082746 11135463
NONINCOME
State Revenue Collections Unfunded
1383500
4245000
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
321504
4525500
19910
3142000
14546250 18542373
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
8760309 8897100
1628259 1251473
251819 253643
410043 371672
80012 89386
30189 13780
33000 115
7250 6250
123113 48009
60346 72238
11384340 11003666
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
19910
3142000
151707
7387000
14546250 18542373283
PUBLIC SERVICE COMMISSION
SUMMARY
FINANCIAL CONDITION
The Public Service Commission ended the year on June 30 1943 in good
financial condition having a surplus of 151707 of which 75500 was
available for operations of the Public Utilities Division and 76207 for
the Motor Carriers Division No liabilities were reported
REVENUE COLLECTIONS
This agency collects licenses and fees from Motor Carriers coming under
the jurisdiction of the Public Service Commission as provided by law
Revenue collections by the Commission from licenses and fees in the year
ended June 30 1943 amounted to 10979250 of which 10632500 was
from licenses of Motor Carriers at 2500 each and 346750 from Certifi
cates of Public Convenience at 3500 each and transfer fees at 750
each
The collections totaling 10979250 for the year ended June 30 1943
compare with collections of 11025750 for the preceding year ended June
30 1942 and 10978750 for the year ended June 30 1942
DISPOSITION OF REVENUE COLLECTIONS
Of the total revenue collections of 10979250 in the period under review
3592250 was paid into the State Treasury together with 3142000
balance of revenue collections held from previous period leaving 7387000
on hand as of June 30 1943 to be cleared into the State Treasury in the
next fiscal year
INCOME AVAILABLE FOR OPERATIONS FOR THE
FISCAL YEAR ENDED JUNE 30 1943
Appropriation for the operation of this agency for the fiscal year ended
June 30 1943 was 11467669 However this was 330711 in excess of
expenditures approved on budgets and this amount was duly lapsed as of
June 30 1943 as provided by law leaving income from State Appropriation
11136958 for the fiscal year
From the 11136958 appropriation 1495 was transferred to the State
s Supervisor of Purchases for the pro rata share of the cost of purchasing
leaving 11135463 income available to the Commission to meet the years
operating cost284
OPERATING COST FOR THE YEAR ENDED JUNE 30 1943
From the 11135463 income available for the years operations 110
03666 was expended and 131797 remained on hand as part of the cash
balance at June 30 1943
This addition of 131797 to cash on hand increased cash balance of
19910 at the beginning of the period to 151707 on hand June 30 1943
As there were no accounts payable or other liabilities reported outstanding
June 30 1943 this cash balance of 151707 is available for expenditure
for operations in the next fiscal period subject to budget reapproval
Of the 11003666 expenditures for the period 5677000 or 5159
was for expense of the Public Utilities Division and 5326666 or 4841
for the Motor Carriers Division
COMPARISON OF OPERATING COSTS
Expenditures of 11003666 for the fiscal year ended June 30 1943 were
380674 less than for the preceding fiscal year ended June 30 1942 and
2244411 less than for the year ended June 30 1941 and the number of
employees has decreased from 37 at June 30 1941 to 36 at June 30 1942
and to 31 on June 30 1943 as shown in the following comparative state
ment
YEAR ENDED JUNE 30
1943
1942
1941
Personal Services 8897100
Travel Expense 1251473
Other Expense 855093
Totals11003666
8760309
1628259
995772
10143533
1788652
1315892
11384340 13248077
Number of employees at June 30th
31
36
37
In the year ended June 30 1943 there was a payment of 500000 for
special attorney fees for class rate investigations and in the year ended
June 30 1941 911000 was expended for attorney fees and WPA Inven
tory Project both of which were extraordinary budget items
GENERAL
The Chairman of the Commission is bonded in the amount of 250000285
the Cashier for 200000 the Secretary for 250000 and Inspectors
200000 each
All receipts were properly accounted for and all expenditures were within
the provisions of law and approved budgets
Appreciation is expressed to the officials and staff of the Commission
for the cooperation given the State Auditors office during this examina
tion and throughout the year and for their diligence in following in their
expenditures the approved budgets286
Cash in Banks
PUBLIC SERVICE COMMISSION
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
7538707
LIABILITIES
LIABILITIES
None
RESERVES
State Revenue Collections
SURPLUS
Budget Funds
Public Utilities Division
Motor Carriers Division
7387000
75500
76207
151707
7538707287
DEPARTMENT OF
PUBLIC WELFARE
Administration and Benefits288
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 38250000 73500000
Budget Balancing Adjustments Lapses 15542476 13024552
Revenues Retained
Grants from U S Government 26325975 31169476
County Participation Surplus Commodity Distribution 3439790 1648165
Earnings Charities Services 2266586 646854
Transfers Other Spending Units 124345 141001
Total income receipts 85700482 93798942
CASH BALANCES JULY 1st
Budget Funds
6409733
8676124
92110215 102475066
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communications
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Grants to Counties
Equipment
Miscellaneous
Total expense payments
23814791 26169792
3539412 2689656
4468217 2270737
1661779 1568291
10614 10132
1175907 841465
869434 513045
224447 552266
124212 108978
46771553 59000425
624104 293207
149621 469220
83434091 94487214
CASH BALANCES JUNE 30th
Budget Funds
8676124
7987852
92110215 102475066289
DEPARTMENT OF PUBLIC WELFARE
PUBLIC ASSISTANCE
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
315000000 560000000
31116436 134357752
Budget Balancing Adjustments Lapses
Revenues Retained
Grants from U S Government 383606694 478460857
County Participation 37366391 46992545
Earnings Charities Services 19150
Total income receipts
767108671 951095650
CASH BALANCES JULY 1st
Budget Funds
23553978
21930542
790662649 973026192
PAYMENTS
EXPENSE
Crippled Children
Personal Services Field Nursing Services
Travel Field Nursing Services
Benefits
Hospitalization
Convalescent Care
Appliances
Medical Services
Transportation of Children
Total for Crippled Children
Public Assistance
Benefits
Old Age
Blind
Dependent Children
Civilian War Assistance
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
870811 379586 721056 61879
10387610 3513650 2629032 3547263 60655 5097806 3272550 1682415 1871432 51420
21388607 12758558
600275600 24338450 122729450 781032950 31689750 126710850 25000
768732107 952217108
21930542 20809084
790662649 973026192290
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION AND BENEFITS
SUMMARY
FINANCIAL CONDITION
The Department of Public Welfare was in good financial condition at the
end of the fiscal year on June 30 1943 having a surplus of 4157264 for
Benefits and 1006527 for Administration after providing necessary re
serves to cover outstanding accounts payable and encumbrances of 61
39986 and unallotted Federal and County funds of 16651820 for benefits
and 841339 for administration
INCOME AVAILABLE FOR BENEFIT PAYMENTS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
For the year ended June 30 1943 the Department had 951095650 in
come available for payment of benefits of which 425642248 was from
State Appropriation 478460857 from Federal Grants and 46992545
from Counties
BENEFIT PAYMENTS FOR THE
FISCAL YEAR ENDED JUNE 30 1943
Total benefits paid in the fiscal year ended June 30 1943 were 9522
17108 of which 951095650 was from income available in the period and
1121458 was from cash balance on hand at the beginning of the year
The expenditure of 1121458 from cash balance reduced cash on hand
for benefits of 21930542 at the beginning of the year to 20809084 at
June 30 1943 Of this 20809084 cash balance at June 30 1943 166
51820 is reserved for unallotted Federal and County funds and 4157264
is available for benefit payments in the next fiscal year provided the ex
penditures are reapproved on budgets
Of benefit payments totaling 952217108 in the period under review
939433550 was for old age blind and dependent children assistance
12758558 was for crippled children benefits in the form of medical and
hospital care furnished and 25000 was for civilian war assistance as
shown in the following summary of benefit payments291
Total
State
Funds
Federal
Funds
County
Funds
Public Assistance
Old Age781032950 351483145 390498151 39051654
Blind 31689750 14260388 15844875 1584487
Dependent
Children 126710850 57022882 63352425 6335543
Percentages
Totals 939433550 422766415 469695451 46971684
5
100
45
50
Crippled Children
Benefits 12758558 4969666 7788892
Percentages
Civilian War
Assistance
Benefits to
Injured
100
39
61
25000
25000
Percentages
100
100
COMPARISON OF BENEFIT PAYMENTS
Benefit payments totaling 952217108 for the year ended June 30
1943 compare with benefit payments of 768732107 for the year ended
June 30 1942 and 551164273 for the year ended June 30 1941 as
follows
YEAR ENDED JUNE 30
1943
1942
1941
Public Assistance
Old Age
781032950
Blind 31689750
Dependent Children 126710850
600275600 399256700
24338450 17097400
122729450 116516950
Total Public Assistance939433550
Crippled Children Benefits 12758558
Civilian War Assistance 25000
747343500 532871050
21388607 18293223
Total Benefits 952217108 768732107 551164273292
The following comparative statement of benefit payments reflects the
position of the closing months of each fiscal year
Amount
OLD AGE BENEFITS
July 1937 5736819
July 1938 29538250
July 1939 18112900
July 1940 22623650
July 1941 43717800
June 1942 58506850
June 1943 68891950
Number of
Individuals
5144
32786
22322
28260
52240
66088
70049
Average
Allowance
1115
901
811
801
837
885
983
AID TO THE BLIND
July
July
July
July
July
June
June
1937
1938
29072
1241100
1939 992150
1940 1125850
1941 1746950
1942 2351750
1943 2803850
21
1107
991
1113
1598
2031
2192
1384
1024
1001
1012
1093
1158
1279
AID TO DEPENDENT CHILDREN
July 1937 858121
July 1938 9109350
July 1939 7584600
July 1940 7713700
July 1941 10325450
June 1942 10697450
June 1943 10259850
1205 712
11579 787
10048 755
9694 796
11691 883
11603 922
10458 981
No of Children
Treated in Period Amount
CRIPPLED CHILDREN BENEFITS
Year ended June 30 1938
Year ended June 30 1939
Year ended June 30 1940
Year ended June 30 1941
Year ended June 30 1942
Year ended June 30 1943
220 2229201
701 16266325
915 16505304
1071 18293223
1227 21388607
1013 12758558

293
STATE INCOME AVAILABLE FOR STATE OFFICE AND COUNTY
ADMINISTRATION FOR THE FISCAL YEAR ENDED JUNE 30 1943
The Department had 93939943 income for State and County adminis
tration for the year ended June 30 1943 of which 60475448 was from
State Appropriation 31169476 from the Federal Government 16
48165 from Counties for surplus commodity distribution expense and
646854 from sale of commodity containers
From the 93939943 income received in the period 36802 was trans
ferred to the State Supervisor of Purchases and 104199 to the Merit
System Council for the pro rata share of the cost of operations of these
two agencies leaving 93798942 income available to meet the State and
County administration expense for the year
ADMINISTRATIVE EXPENSE FOR THE
FISCAL YEAR ENDED JUNE 30 1943
0
The State administrative expense of all operations of the Welfare pro
gram for the year ended June 30 1943 was 94487214 of which 937
98942 was from income available for administration in the period and
688272 from cash on hand
The expenditure of 688272 from cash balance reduced cash on hand for
administration of 8676124 at the beginning of the year to 7987852 at
the end of the year on June 30 1943 Of this cash balance of 7987852
on hand June 30 1943 841339 is unallotted Federal funds 6139986
is reserved to cover like amount of outstanding accounts payable and en
cumbrances and 1006527 is available for administrative expense in the
next fiscal year subject to budget reapproval
Of the total State and County administrative expense of 94487214 for
the period covered by this report 35486789 or 3756 was for expense
of the State Office and 59000425 or 6244 for grants to County Wel
fare Departments for administrative expense
The following analysis shows that of the 94487214 State and County
administrative expense for the current period 76892369 or 8138 was
for administering public assistance program 2591595 or 274 for
administering crippled childrens benefits program 1544786 or 164
for administration of institutions under the control of the Department
4732297 or 501 for child welfare program 7342984 or 777 for
surplus commodity distribution and 1383183 or 146 for administer
ing all other services of the Department294
ACTIVITY
Total
Public Assistance76892369
Crippled Children
Benefits Program 2591595
State Institutions 1544786
Child Welfare Prog 4732297
Surplus Commodity
Distribution 7342984
Other Activities 1383183
Totals94487214
Percentages 100
State Funds Federal Funds County Funds
51711059 25181310
1350892 1544786 810538 1240703 3921759
3319549 771902 737781 611281 3285654
59508726 31692834 3285654
6297 3354 349
COMPARISON OF ADMINISTRATIVE EXPENSES
The following comparative statement shows that the total State and
County administrative expense of 94487214 for the year ended June 30
1943 exceeded the amount expended for the preceding fiscal year ended June
30 1942 by 11053123 and that of the year ended June 30 1941 by 89
97839
It will be seen from these statements also that the administrative ex
pense of the State Office of the Department has decreased each year since
1941 while grants to County Welfare Departments for administrative ex
pense have increased It is likewise shown that the number of State Of
fice employees was 144 at June 30 1941 160 at June 30 1942 and 112 at
June 30 1943
Year Ended June 30
STATE AND COUNTY 1943 1942 1941
ADMINISTRATIVE EXPENSES
State Office Administration 35486789 36662538 39790736
Grants to County Welfare Departments for
Administrative Expense 59000425 46771553 45698639
Totals 94487214 83434091 85489375
BY ACTIVITY
Public Assistance 76892369 64345450 65496762
Crippled Children 2591595 2679733 2033622
State Institutions 1544786 1564694 1322776
Child Welfare 4732297 5444815 6627048
Surplus Commodity Distribution 7342984 7297282 7749243
All Other Activities 1383183 2102117 2259924
94487214 83434091 85489375295
BY OBJECTS OF EXPENDITURE
State Office
Personal Services
Supplies Materials
Communication
Subtotals
Administrative Grants to Counties
Totals
Number of Employees at June 30th
26169792
Travel Expense 2689656
2270737
1568291
10132
841465
513045
552266
108978
293207
469220
Heat Light Power and Water
Printing Publicity
Repairs
Rents
Insurance Bonding
Equipment
Miscellaneous
23814791 24887034
3539412 4337049
4468217 3737189
1661779 1871571
10614 16036
1175907 1877985
869434 536523
224447 109678
124212 128068
624104 2159470
149621 130133
35486789 36662538 39790736
59000425 46771553 45698639
94487214 83434091 85489375
112
160
144
GENERAL
This report covers only the Benefit Payments and the Administrative
Expense of the Department of Public Welfare the reports of examination
of the Eleemosynary Institutions under the control of the Department
being filed separately
The Director of the Department is bonded in the amount of 2000000
the Chief of the Division of Accounts and Finance 5000000 and other em
ployees in varying amounts
Books and records of this Agency are complete and accurate and the
accounting system appears well suited to the needs of the Department
All receipts for the period covered by this report were properly accounted
for and all expenditures were within the provisions of law and approved
budgets
Appreciation is expressed to the present and former director the Chief
of the Division of Accounts and Finance and the staff of this Department
for the cooperation and assistance given the State Auditors office during
this examination and throughout the year and for their diligence in fol
lowing the approved budgets in the control of expenditures They are to
be commended for their efforts to reduce the operating expense of the State
office in face of the increasing load of benefit payments and are urged to
continue their efforts along these lines298
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION AND BENEFITS
ANALYSIS OF PUBLIC ASSISTANCE BENEFITSBY MONTHS
OLD AGE ASSISTANCE
Month
July
August
September
October
November
December
January
February
March
April
May
June
Amount
59768400
60332050
61257250
62881600
64532450
65723300
66708800
66741200
67594750
68081000
68520200
68891950
781032950
Number of Average
Individuals Allowance
67207 889
67666 892
68213 898
69293 907
70310 918
70771 929
70951 940
70305 949
70530 958
70423 967
70350 974
70049 983
AID TO THE BLIND
July
August
September
October
November
December
January
February
March
April
May
June
2399550
2449000
2481850
2551650
2616450
2665100
2710100
2729850
2740050
2758700
2783600
2803850
2063 1163
2098 1167
2117 1172
2149 1187
2175 1203
2186 1219
2191 1237
2190 1247
2193 1249
2198 1255
2207 1261
2192 1279
31689750297
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION AND BENEFITS
ANALYSIS OF PUBLIC ASSISTANCE BENEFITSBY MONTHS
AID TO DEPENDENT CHILDREN
No of Average
Month Amount Individuals Allowance
July 10620300 11472 926
August 10626400 11450 928
September 10632750 11370 935
October 10572900 11326 941
November 10702350 11308 946
December 10691950 11238 951
January 10728600 11199 958
February 10535800 10949 963
March 10507250 10891 963
April 10421850 10704 974
May 10410850 10650 978
June 10259850 10458 981
126710850
TOTAL PUBLIC ASSISTANCE
July
August
September
October
November
December
January
February
March
April
May
June
939433550
No of Average
Cases Allowance
4700 2260
4690 2263
4683 2270
4622 2288
4644 2305
4634 2307
4634 2316
4528 2327
4504 2333
4452 2341
4416 2358
4336 2366
72788250 80472 901 73970 984
73407450 81214 904 74454 986
74371850 81700 910 75013 991
76006150 82678 919 76064 999
77851250 83793 929 77129 1009
79080350 84195 939 77591 1019
80147500 84341 950 77776 1031
80006850 83444 959 77023 1039
80842050 83614 967 77227 1047
81261550 83325 975 77073 1054
81714650 83207 983 76973 1062
81955650 82699 991 76577 1070
298
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS AND GRANTS BY COUNTIES
YEAR ENDED JUNE 30 1943
PUBLIC ASSISTANCE
County Old Age
Appling 4118500
Atkinson 2271850
Bacon 1496900
Baker 2779850
Baldwin 5495150
Banks 1714250
Barrow 2796550
Bartow 5408450
Ben Hill 4397100
Berrien 3266400
Bibb 26249200
Bleckley 2076200
Brantley 1326700
Brooks 5585700
Bryan 1381950
Bulloch 5143600
Burke 6700800
Butts 2303100
Calhoun 3352250
Camden 1927900
Candler 1938300
Carroll 11459650
Catoosa 2424500
Charlton 860400
Chatham 25699550
Chattahoochee 731200
Chattooga 4181100
Cherokee 4797100
Clarke 5390000
Clay 1750100
Clayton 2425200
Clinch 1830800
Cobb 10662750
Coffee 3830550
Colquitt 6093250
Columbia 2188500
Cook 2552650
Coweta 7775100
Crawford 1991550
Crisp 4990000
Dade 1221650
Dawson 1182750
Decatur 6255800
Blind
Benefits
Dependent
Children
Crippled
Children
Benefits
Admin
Grants to
Counties
164150 1382100 13991 281580
160000 390350 45907 160511
52300 810150 5881 139175
26550 384800 91939 194560
153950 602600 118561 466150
36200 210100 8729 169220
14900 482300 44260 234668
133050 862250 90762 421840
247850 172650 8476 299535
104350 731650 155071 256066
1215100 2951000 131984 1760825
59000 295900 142118 203694
60650 500350 24752 144400
186550 378050 18573 366551
84400 309950 383 152164
146600 794250 6833 413094
203300 1143700 31853 522837
73500 122800 18078 212516
136150 199250 107448 273336
137450 328100 48317 141702
150300 630900 131996 192846
404750 580200 125160 597832
52900 600250 17007 163495
52600 267450 8786 134201
2486400 5609250 12135 1576014
46850 127450 22207 131461
166850 302950 202477
111200 1033550 163633 361140
257900 270900 46929 498180
18800 155500 57814 139767
116000 560650 36317 208302
127700 409250 5820 138700
156850 2255350 65356 751425
257200 2045450 28609 461252
281100 1028650 368039 381936
84300 321750 26932 183090
70750 727800 216983
320200 409800 195283 492044
44400 135100 31929 182269
138250 906500 215316 392920
26400 332750 6686 136990
37200 56550 64512 139175
160000 1003050 70952 472434
299
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS AND GRANTS BY COUNTIES Continued
YEAR ENDED JUNE 30 1943
PUBLIC ASSISTANCE
County
DeKalb
Dodge
Dooly
Dougherty
Douglas
Early
Echols
Effingham
Elbert
Emanuel
Evans
Fannin
Fayette
Floyd
Forsyth
Franklin
Fulton
Gilmer
Glascock
Glynn
Gordon
i Grady
Greene
Gwinnett
Habersham
Hall
Hancock
Haralson
Harris
Hart
Heard
Henry
Houston
Irwin
Jackson
Jasper
Jeff Davis
Jefferson
Jenkins
Johnson
Jones
Lamar
Lanier
Old Age
16402450
4810050
5413400
6104350
2790100
5770700
638450
2730400
6649350
6523550
1671150
2999700
2760800
12251500
2609600
4540250
98728750
1762500
1192300
4093100
4754150
4126300
4956900
6928100
4815950
5591350
3681750
3430700
3729500
4019550
2856750
4273150
2804550
2544800
4049500
2159250
1600250
4491850
2544000
2871600
2582350
2894950
1028350
Blind
600400
125250
159750
594300
70000
329550
42900
92100
177500
263900
58250
78100
84450
355000
49350
69200
4934800
15400
54400
533050
57750
192050
43650
99500
29800
131900
216200
99600
163950
97050
129400
106900
97200
166550
48300
112500
70400
86250
161550
93900
87900
89850
123350
Benefits
Dependent
Children
6040700
1196100
907600
853750
238900
635950
221750
287750
443250
1000750
337900
499950
228600
1328550
417450
554900
20885050
161050
125800
515750
402900
842500
379950
950250
1050850
776400
265400
738750
255550
458200
398150
268500
297900
750000
269850
214550
643900
782700
479200
398300
203450
259150
236450
Crippled
Children
Benefits
86175
118931
228325
71712
59825
47858
96577
45844
101684
743
147121
136778
190347
185205
67096
1335436
4210
25383
85191
40924
33395
19812
299191
55611
237767
61387
90775
14858
33638
18733
72514
84502
24567
160385
47796
72388
69367
122666
36621
109956
9906
59807
Admin
Grants to
Counties
1005290
406945
452226
434415
228790
485847
138696
210235
413579
519935
140887
288081
208646
949429
228994
485491
7143628
194424
129476
301736
354704
348773
283333
581018
312977
510802
321480
272390
303620
290154
217529
276064
323334
226987
348754
231509
148612
427935
228210
310935
266380
201262
136454300
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS AND GRANTS BY COUNTIES Continued
YEAR ENDED JUNE 30 1943
County Old Age
Laurens 7566800
Lee 1953550
Liberty 1946300
Lincoln 2721750
Long 998050
Lowndes 11768200
Lumpkin 1730000
Macon 5048200
Madison 4577100
Marion 2132150
MeDuffie 2365750
Mclntosh 1652300
Meriwether 6771300
Miller 2933400
Mitchell 7267300
Monroe 3171800
Montgomery 2571350
Morgan 3458150
Murray 1935300
Muscogee 14559200
Newton 4080350
Oconee 1760100
Oglethorpe 3040350
Paulding 3563150
Peach 3707250
Pickens 2117300
Pierce 3008300
Pike 2453450
Polk 5825800
Pulaski 2899300
Putnam 2431650
Quitman 932350
Rabun 2688950
Randolph 4794450
Richmond 17236700
Rockdale 1659450
Schley 1335600
Screven 3944450
Seminole 2256400
Spalding 7819000
Stephens 3258750
Stewart 2932900
Sumter 8291700
ANCE Benefits Crippled Admin
Dependent Children Grants to
Blind Children Benefits Counties
370400 2132150 182052 652818
106200 203650 132968 142855
64650 279150 159224 156586
59100 240050 8557 209789
43000 251800 19007 138122
519500 2236650 102384 638798
43600 56171 145382
111150 259250 76152 407994
184600 300750 52315 325779
73750 154000 179247
51000 255300 6159 222815
67050 202950 28851 159294
271000 479250 98406 344760
112650 370950 58941 208458
325800 986850 44917 475856
87900 213000 152517 308625
108050 297550 44638 196646
127950 139850 85290 344876
40950 442250 14644 201495
837750 3845800 116053 992401
92100 427100 122938 329429
21450 87250 5541 184300
75800 418250 318085
93750 515850 114596 345452
64300 417450 139437 282651
513000 27736 196509
221300 706550 151978 224231
103900 413150 94354 210710
238050 1387800 153498 405935
127000 226150 11541 230686
12400 149000 156 203397
32150 147750 4748 123700
23500 192200 47720 166440
163900 125750 3006 296828
860150 3653550 169974 1095369
55950 191550 50582 187720
34600 157950 11154 137624
131100 250350 21979 359988
29800 475300 90553 191039
322650 501850 154571 486740
75200 600250 64017 263728
53200 344150 59126 248234
250150 619600 65550 489999
301
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS AND GRANTS BY COUNTIES Continued
YEAR ENDED JUNE 30 1943
County Old Age
Talbot 2705300
Taliaferro 1038800
Tattnall 3588500
Taylor 3074300
Telfair 4109400
Terrell 3925750
Thomas 8535750
Tift 3451550
Toombs 5084900
Towns 878800
Treutlen 1993250
Troup 15197050
Turner 3231900
Twiggs 2115500
Union 1781450
Upson 6800650
Walker 7310450
Walton 5137100
Ware 8699600
Warren 2369500
Washington 3536050
Wayne 3217300
Webster 1358650
Wheeler 2414000
White 1990600
Whitfield 4265400
Wilcox 4070600
Wilkes 5785000
Wilkinson 2817600
Worth 6179700
Totals 781032950
SISTANCE Benefits Crippled Admin
Dependent Children Grants to
Blind Children Benefits Counties
94150 158500 93097 179973
21000 146550 155871
145100 366450 51355 320399
72800 556300 62160 278191
183750 627600 17264 319957
202850 334450 189698 281792
453300 1707450 80548 500692
40050 1173200 48416 250906
376800 1449300 116410 380285
73200 294400 122146
110800 244650 25693 173570
523100 998100 153077 615287
126000 600750 22815 226630
76900 207350 144192 217691
30300 230700 175931
175400 902800 102879 270913
232950 726450 142789 491123
134650 470250 86886 395931
590150 2160350 70889 476793
82050 251450 49777 210433
108400 450200 76275 520597
230300 906150 82095 283975
52050 78250 7579 139204
84750 399050 57206 219562
196450 18853 185700
179800 1779950 243872 357293
120700 557650 55472 321794
91900 223300 6501 454391
59200 367700 32646 281580
214450 1253800 89772 501102
31689750 126710850 12758558 59000425
302
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS BY RECIPIENTS
NUMBER OF RECIPIENTS JUNE 30 1943
County
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
Carroll
Catoosa
Charlton
Chatham
Chattahoochee
Chattooga
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
Columbia
Cook
Coweta
Crawford
Crisp
Dade
Dawson
Decatur
Crippled
Dependent Children
Old Age Blind Children Treated
344 13 122 4
192 13 42 3
128 3 74 4
242 2 32 3
535 14 49 3
212 5 29 1
317 2 43 5
520 10 95 6
360 14 13 1
281 8 67 6
2072 85 202 14
229 6 37 6
151 6 53 7
526 16 33 4
152 7 27 1
461 12 65 1
701 19 66 4
262 7 8 2
340 12 21 3
161 10 35 3
202 8 50 6
829 26 43 9
202 5 58 6
85 3 29 1
1377 107 345 4
57 4 12 3
362 13 21
575 7 122 4
630 28 34 8
164 2 13 4
197 5 32 5
137 9 32 1
841 12 151 8
394 11 115 5
543 26 75 24
272 11 46 3
274 6 61
690 25 35 15
241 3 21 2
467 10 103 14
136 2 42 1
164 3 9 4
587 11 57 4
80S
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS BY RECIPIENTS Continued
NUMBER OF RECIPIENTS JUNE 30 1943
County
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
Jackson
Jasper
Jeff Davis
Jefferson
Jenkins
Johnson
Jones
Lamar
Lanier
Old Age
1171
467
508
555
306
598
46
268
628
609
178
349
301
1035
300
650
5927
263
127
304
495
424
501
655
466
620
392
276
315
475
332
398
346
253
484
277
153
522
301
342
317
302
103
Blind
37
8
15
38
6
24
1
7
12
22
4
8
9
27
5
7
251
2
6
35
6
20
4
8
2
10
13
7
12
10
16
6
9
12
4
14
4
8
12
8
8
8
7
Dependent
Children
422
128
75
51
24
60
17
33
64
98
36
45
21
105
50
124
1264
27
28
35
51
81
28
78
103
72
31
71
15
75
39
23
36
66
50
20
67
81
38
48
36
22
15
Crippled
Children
Treated
13
9
4
11
2
7
2
4
9
1
8
5
17
7
11
138
2
3
10
7
5
2
21
4
11
6
10
2
5
3
4
4
4
11
1
6
8
10
3
5
3
2304
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS BY RECIPIENTS Continued
NUMBER OF RECIPIENTS JUNE 30 1943
County Laurens Lee Old Age 722 172 195 312 91 869 247 502 528 251 318 170 714 277 667 370 197 461 231 1069 455 234 400 497 368 295 213 221 455 300 306 101 251 505 1227 168 155 447 229 622 364 344 805 Blind 28 8 6 8 2 34 10 14 9 5 5 18 11 28 11 8 17 4 51 9 2 9 8 6 9 9 13 14 3 3 3 16 48 3 4 13 2 17 8 6 18 Dependent Children 201 16 35 30 14 181 24 21 33 17 43 23 31 35 81 19 20 9 58 303 26 16 49 63 44 65 52 26 93 22 32 17 38 14 206 22 17 23 52 20 97 41 39 Crippled Children Treated 7 5 10
Lincoln 2 2
15
2
Macon Madison 3 1
McDuflfie Mclntosh Meriwether 2 2 12 5
Mitchell 6
Monroe 6 4
Morgan Murray Muscogee 5 2 16 8
Oconee 3
4
6
2
Pierce Pike Polk 4 6 12
Pulaski 2
2
Quitman 1 6
Randolph 4 34
3
Schley 3 6
Seminole 6 13
4
Stewart Sumter 7 10
305
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION AND BENEFITS
ANALYSIS OF BENEFITS BY RECIPIENTS Continued
NUMBER OF RECIPIENTS JUNE 30 1943
County Talhot Old Age 258 Blind 6 1 15 6 14 23 25 3 28 5 7 36 7 5 3 10 20 13 28 9 15 15 5 6 14 9 8 6 16 Dependent Children 17 16 48 65 51 23 115 99 112 43 29 79 49 5 34 62 79 55 142 31 40 74 9 48 28 162 34 25 33 111 Crippled Children Treated 3
Taliaferro Tattnall 135 410 4
Taylor 358 2
Telfair 367 8
Terrell 427 7
Thomas 639 6
Tift 292 3
Toombs 434 19
Towns 79
Treutlen 212 4
Troup 1181 5
Turner 291 3
Twiggs 213 5
Union 209
Upson 538 11
Walker 670 540 530 7
Walton Ware 11 5
Warren 282 2
Washington 477 295 6 4
Webster Wheeler 158 243 3 2
White 256 1
Whitfield 454 9
Wilcox Wilkes 337 638 314 7 2 4
Worth 536 5

Totals 70049 2191 10458 1013

306
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION AND BENEFITS
BALANCE SHEET
JUNE 30 1943
ASSETS
CASH IN BANKS
State Funds
Federal Funds
County Funds
Total Assets
11303777
17445101
48058
28796936
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Unallotted Funds on deposit with State
Public Assistance 14008751
Crippled Children 2523899
Child Welfare 506208
Day Care 233654
Civilian War Assistance 126477
Enemy Alien Assistance 46112
County Funds
Public Assistance
48058 17493159
Accounts Payable and Encumbrances
Administrative Grants to County June 1943 5250000
Administrative Expenses 690755
Unexpended Admin Appro due Treasury 199231 6139986
CASH SURPLUS
State Funds
For Benefits 4157264
For Administration 1006527 5163791
Total Liabilities Reserves Surplus
28796936307
DEPARTMENT OF
PUBLIC WELFARE
Institutions308
DEPARTMENT OF PUBLIC WELFARE
INSTITUTIONS DIVISION
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
1942
1943
217130431 327190627
1830072 95037500
Budget Balancing Adjustments Lapses
Transfers Other Spending Units222627596232153127
Total income receipts
NONINCOME
Private Trust Accounts
Untransferred Allotments
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
Untransferred Allotments
PAYMENTS
OUTLAYS
Buildings Improvements
Supplies Materials
Repairs
Contracts
Equipment
CASH BALANCES JUNE 30th
Private Trust Fund Untransferred Allotments
3667093
0
200000 1000000
7963007
800000
5295914
389137
21600
1454723
2430454
Total outlay payments 4295914
1000000
5295914
1000000
309
DEPARTMENT OF PUBLIC WELFARE
INSTITUTIONS DIVISION
SUMMARY
This report shows the receipts and disposition of the State appropriation
lof 232153127 net for the operation of the institutions under the con
trol of the Department of Public Welfare
The accounts of the various institutions have been audited and separate
reports filed for each institution311
DEPARTMENT OF
PUBLIC WELFARE
Confederate Soldiers Home
Atlanta312
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Veterans Aid Services
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
1942
1014019
11350
143553
1943
1025369 840784
116436
1168922 957220
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
341041
12027
520235
10902
49071
425
17215
23875
11333
66362
Total expense payments
1052486
319426
1155
431832
8935
36667
CASH BALANCES JUNE 30th
Budget Funds
116436
1168922 313
CONFEDERATE SOLDIERS HOME
SUMMARY
FINANCIAL CONDITION
The Confederate Soldiers Home ended the fiscal year on June 30 1943
in good financial condition having a surplus of 47629 after providing
necessary reserve to cover outstanding accounts payable of 22912
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943

i
The Confederate Soldiers Home is under the control of the Department
of Public Welfare and its income is from an allotment of State funds ap
propriated to the Welfare Department for the operation of State Institu
tions supplemented by miscellaneous earnings
For the fiscal year ended June 30 1943 the allotment of State Appro
priation funds was 831940 from which 3156 was transferred to the
State Supervisor of Purchases for the pro rata share of the cost of pur
chasing leaving a net 828784 Supplementing the 828784 income from
allotment was 12000 received from property rentals making 840784
net income available to meet operating cost for the year
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
The cost of operating the Confederate Soldiers Home for the year
ended June 30 1943 was 886679 of which 840784 was from available
income and 45895 from cash on hand This expenditure of 45895 from
cash balance reduced the 116436 cash on hand at the beginning of the
period to 70541 at the end of the period June 30 1943
The first lien on the 70541 cash balance payable is for payment of
22912 in accounts payable the remaining 47629 being available for
operations in the next fiscal year provided the expenditure is reapproved
on budget
Of the 886679 expenditures for the period covered by this report
319426 or 3603 was for personal services 431832 or 4871 for
supplies and materials 36667 or 413 for heat light and water
45122 or 509 for laundering and cleaning and 53632 or 604 for
repairs equipment and other expense
Since there were only four Confederate Veterans in the Home at the
beginning of the year and three at the end of the year on June 30 1943314
the 886679 operating cost represents an average annual per capita cost
of twentyfive hundred dollars for each veteran
COMPARISON OF OPERATING COST
The operating cost of the Confederate Soldiers Home has decreased
from 1177650 for the year ended June 30 1941 to 1052486 for the
year ended June 30 1942 and to 886679 for the year ended June 30
1943 as shown in the following comparative statement
YEAR ENDED JUNE 30
1943
Personal Services 319426
Travel Expense 1155
Supplies Materials 431832
Telephone Telegraph Postage 8935
Heat Light Water 36667
Printing and Publicity
Repairs and Alterations 15790
Miscellaneous 56448
Insurance and Bonding 877
Equipment 15549
886679
Number of Employees at June 30 5
Confederate Veterans in Home
at June 30th 3
1942
1941
341041 412787
12027 19155
520235 446356
10902 11585
49071 49191
425 545
17215 96767
66362 72705
23875 43727
11333 24832
1052486 1177650
GENERAL
All receipts were properly accounted for and all expenditures for the
period were within the provisions of law and approved budgets
The Superintendent is bonded in the amount of 500000
Books and records of this Agency are maintained by the Control Ac
counting office of the Department of Public Welfare and are in excellent
condition
Appreciation is expressed to the officials and staff of the Confederate
Soldiers Home for the cooperation given the State Auditors office through
out the year and for their diligence in following the approved budgets for
the operation of the Agency315
DEPARTMENT OF
PUBLIC WELFARE
Training School for Girls
Atlanta316
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 4093818 3790316
Revenues Retained
Earnings Corrections 22868 14432
Total income receipts 4116686 3804748
CASH BALANCES JULY 1st
Budget Funds
200759
170123
4317445 3974871
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Repairs
Insurance
Equipment
Miscellaneous
1808076
7406
1797306
39917
229877
57724
25224
181542
250
1861155
11628
1391809
40754
235179
59470
3000
151983
1250
I
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
4147322 3756228
170123
218643
4317445 3974871317
TRAINING SCHOOL FOR GIRLS
SUMMARY
FINANCIAL CONDITION
The Training School for Girls ended the fiscal year on June 30 1943 in
good financial condition having a surplus of 31781 after providing neces
sary reserve to cover outstanding accounts payable of 186862
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
The Training School for Girls is under the control of the Department of
Public Welfare and its income is from an allotment of State funds appro
priated to the Welfare Department for the operation of State Institutions
supplemented by miscellaneous earnings
For the fiscal year ended June 30 1943 the allotment of State Appro
priation funds was 3799521 from which 9205 was transferred to the
State Supervisor of Purchases for the pro rata share of the cost of pur
chasing leaving a net 3790316 available Supplementing the 3790316
income from allotment was 14432 from sales making 3804748 net in
come available to the School to meet the operating cost for the year
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
Of the 3804748 net funds available for the years operations 37
56228 was expended and the balance of 48520 remained on hand as part
of the cash balance increasing the cash on hand from 170123 at the
beginning of the period to 218643 at the end of the period June 30
1943
The first lien on the 218643 cash balance is for payment of 186862 in
accounts payable the remaining 31781 being available for operations in
the next fiscal year provided the expenditure is reapproved on budget
Of the expenditures totaling 3756228 for the period covered by this
j report 1861155 was for personal services 1391809 for supplies and
materials 235179 for heat light power and water 151983 for equip
ment and 116102 for communication services repairs and other expense
COMPARISON OF OPERATING COSTS
The operating cost of 3756228 for the year ended June 30 1943 was
391094 less than the cost for the year ended June 30 1942 and 80339318
more than for the year ended June 30 1941 as shown in the following
comparative statement
YEAR ENDED JUNE 30
1943
Personal Services1861155
Travel Expense 11628
Supplies and Materials 1391809
Telephone Telegraph Postage 40754
Heat Light Power Water 235179
Repairs and Alterations 59470
Miscellaneous 1250
Insurance and Bonding 3000
Equipment 151983
3756228
1942
1941
1808076 1771976
7406 9835
1797306 1227145
39917 36070
229877 219754
57724 140077
250 2959
25224 100683
181542 167390
4147322 3675889
Number of Employees at June 30th
21
24
25
Number of White Juvenile delinquent
Girls in Training School at June 30
136
147
147
GENERAL
All receipts were properly accounted for and all expenditures for the
period were within the provisions of law and approved budgets
The Superintendent is bonded in the amount of 500000
Books and records of this Agency are maintained by the Control Ac
counting Office of the Department of Public Welfare and are in excellent
condition
Appreciation is expressed to the officials and staff of the Training School
for Girls for the cooperation given the State Auditors office throughout
the year and for their diligence in following the approved budgets for the
operation of the Agency319
DEPARTMENT OF
PUBLIC WELFARE
School for the Deaf
Cave Spring320
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR THE DEAF CAVE SPRING
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 11653959 9334268
Revenues Retained
Earnings Educational Services 241457 163577

i
Total income receipts 11895416 9497845
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
1335586
2023221
13231002 11521066
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Repairs
Rents
Insurance
Equipment
Miscellaneous
5067142 5893977
134737 101754
4731333 3910044
74930 58756
574908 593481
26208 36052
13242 12779
17098 2000
546354 369344
21829 25967
Total expense payments
11207781 11004154
CASH BALANCES JUNE 30th
Budget Funds
2023221
516912
13231002 11521066a

u
52

321
SCHOOL FOR THE DEAF
SUMMARY
FINANCIAL CONDITION
The School for the Deaf which was under the control of the Department
of Public Welfare ended the year on June 30 1943 in good financial con
dition having a surplus of 324644 after providing necessary reserve to
cover outstanding accounts payable of 192268
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
The School for the Deaf is supported by an allotment made by the De
partment of Public Welfare from State Appropriation to the Department
for the operation of the various State Institutions supplemented by in
come from internal sales
For the fiscal year ended June 30 1943 the allotment to this School from
State Appropriation funds was 9354504 from which 20236 was trans
ferred to the State Supervisor of Purchases for the pro rata share of the
cost of purchasing leaving a net 9334268 available Supplementing the
9334268 income from allotment was 163577 from internal sales making
9497845 net income available to the operating cost for the year
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
The cost of operating the School for the Deaf for the period under review
was 11004154 of which 9497845 was from the income for the year
and 1506309 from cash on hand at the beginning of the period This
expenditure of 1506309 from the cash balance reduced the cash on hand
from 2023221 at the beginning of the period to 516912 at the end of
the period June 30 1943
The first lien on the 516912 cash balance is for payment of 192268
i in accounts payable the remaining 324644 being available for expendi
ture for operations in the next fiscal year provided the expenditure is re
approved on budget
Of the expenditures totaling 11004154 for the period covered by this
report 5893977 or 5356 was for personal services 3910044 or
3553 for supplies and materials and 1200133 or 1091 for all other
items of expense and equipment
Since the average daily attendance at the School for the year ended
June 30 1943 was 261 the total operating cost of 11004154 for the
period represents an annual per capita cost of 42162 per student322
COMPARISON OF OPERATING COST
The 11004154 expended for operations for the year ended June 30
1943 was 203627 less than the cost for the year ended June 30 1942
and 675794 more than for the year ended June 30 1941 as shown in the
following comparative statement
YEAR ENDED JUNE 30
1943
Personal Services 5893977
Travel Expense 101754
Supplies and Materials 3910044
Telephone Telegraph Postage 58756
Heat Light Power Water 593481
Repairs and Alterations 36052
Rents 12779
Miscellaneous 25967
Insurance and Bonding 2000
Equipment 369344
1942
1941
5067142 5009700
134737 164988
4731333 3689492
74930 106135
574908 552950
26208 77452
13242 25411
21829 37764
17098 460576
546354 203892
Totals11004154 11207781 10328360
Average enrollment of deaf children
for the year ended 630 261
Per Capita cost 42162
Number of employees at 630
265 260
42293 39724
26
28
33
GENERAL
All receipts were properly accounted for and all expenditures were within
the provisions of law and approved budgets
Superintendent Hollingsworths official bond is written in the amount
of 500000
Books and records of this Agency are for the period under review main
tained by the Control Accounting Office of the Department of Public
Welfare and are in excellent condition
Appreciation is expressed to the officials and staff of the School for the
Deaf for the cooperation given the State Auditors office throughout the
year and for their diligence in following the approved budgets for the opera
tion of the Agency
As provided by Act of the Legislature the control of the School for the
Deaf was transferred to the Department of Education on July 1 1943323
DEPARTMENT OF
PUBLIC WELFARE
Training School for Mental Defectives
Gracewood324
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES GRACEWOOD
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 7727026 7174864
Revenues Retained
Earnings Hospital Services 1706286 1399593
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
9433312 8574457
557866
940287
9991178 9514744
PAYMENTS
EXPENSES
Personal Services
Travel
Supplies Materials
Communications
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
3549456
5235
4625879
93827
349606
5275
54052
70820
281243
15498
3901866
2826
4018485
102553
359301
2150
109271
641
730416
24872
Total expense payments 9050891 9252381
OUTLAYS
Lands Improvements Insurance on loss
500000
CASH BALANCES JUNE 30th
Budget Funds
940287
762363
9991178 9514744325
TRAINING SCHOOL FOR MENTAL DEFECTIVES
SUMMARY
FINANCIAL CONDITION
The Training School for Mental Defectives which is under the control
of the Department of Public Welfare was in good financial condition at
the end of the fiscal year June 30 1943 having a surplus of 9656 after
providing necessary reserve to cover outsanding accounts payable of
252707 and reserving 500000 to replace the Boys Dormitory de
stroyed by fire
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
The Training School for Mental Defectives is supported by an allotment
made by the Department of Public Welfare from State Appropriation to
the Department for the operation of the various State Institutions sup
plemented by income from earnings and gifts
In the fiscal year ended June 30 1943 the allotment to this school from
the State Appropriation funds was 7203930 from which 29066 was
transferred to the State Supervisor of Purchases to cover the pro rata
share of the cost of purchasing leaving 7174864 net available Sup
plementing 7174864 income from allotment was 890525 received from
gifts for care of patients 478359 from sale of cotton 30709 from mis
cellaneous sales and rents and 500000 from insurance collected because
of fire loss making the total income of 9074457 8574457 of the in
come was available to meet the years operating cost and 500000 was for
a reserve to replace building destroyed by fire
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
The cost of operating the school for the period covered by this report was
9252381 of which 8574457 was from income for the year and 677924
from cash on hand at the beginning of the period the expenditure of
677924 from the cash balance reduced cash on hand from 940287 at
the beginning of the period to 262363 at the end of the period June 30
1943
In addition to the 262363 cash on hand June 30 1943 for current op
erations the school had 500000 of funds received from insurance as
previously stated making total cash balance on this date 762363 Of
this cash balance of 762363 252707 is reserved to pay outstanding326
accounts payable 500000 is reserved to replace Boys Dormitory and
9656 is available for expenditure for operations in the next fiscal year
provided the expenditure is reapproved on budget
Of the expenditures of 9252381 for the period under review 3901866
or 4217 was for personal services 4018485 or 4343 for supplies
and materials 730416 or 789 for equipment and 601614 or 651
for all other items of expense
Since the average daily enrollment at the school was 440 for the year
ended June 30 1943 the operating cost of 9252381 for the period rep
resents an annual per capita cost of 21028
COMPARISON OPERATING COSTS
The cost of operating the Training School for Mental Defectives has in
creased from 7189256 for the fiscal year ended June 30 1941 to 90
50891 for year ended June 30 1942 and to 9252381 for the year ended
June 30 1943 as shown in the following comparative statement
YEAR ENDED JUNE 30
1943
EXPENSE
Personal Services 3901866
Travel Expense 2826
Supplies and Materials 4018485
Telephone Telegraph and Postage 102553
Heat Light Power Water 359301
Printing and Publicity 2150
Repairs and Alterations 109271
Miscellaneous 24872
Insurance and Bonding 641
Equipment Replacements 730416
Subtotals 9252381
1942
1941
3549456 2941253
5235 15265
4625879 2900716
93827 91114
349606 304322
5275 850
54052 80721
15498 3490
70820 167836
281243 595883
9050891 7101450
OUTLAY
Land Improvements
87806
Totals9252381 9050891 7189256327
Average Enrollment of mentally
defective children for year
ended June 30th
440
444
390
Per Capita Cost 21028 20385 18434
Number of Employees at June 30
38
38
36
GENERAL
All receipts have been properly accounted for and all expenditures for
the period were within the provisions of law and approved budgets
Superintendent C G Cox is bonded in the amount of 500000
Books and records of this Agency are maintained by the control account
ing office of the Public Welfare Department and are in excellent condition
Appreciation is expressed to the officials and staff of the School for
Mental Defectives for the cooperation given the State Auditors office
throughout the year and for their diligence in following the approved
budgets for the operation of the Agency320
DEPARTMENT OF
PUBLIC WELFARE
Academy for the Blind
Maeon330
DEPARTMENT OF PUBLIC WELFARE
ACADEMY FOR THE BLINDi MACON
RECEIPTS
1942
24900
Total income receipts
NONINCOME
Public Trust Funds
Interest on Investments
Gifts
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
NONCOST
Public Trust Funds
ExpenseEquipment
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
56640
500
334500
62699
9317
83741
110522
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 4290957 4227298
Revenues Retained
Earnings Educational Services
22904
4315857 4250202
56635
83741
110522
4770196 4501100
2410316 2658017
8695 14960
1645292 1224157
27282 28233
177387 164334
1850 2455
53636 30983
17118 1600
218973 27566
6067 4326
4566616 4156631
2368
177312
164789
4770196 4501100RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
EXPENSE
Personal Services Terrell Vaughan
CASH BALANCES JUNE 30th
Budget Funds
331
DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND ATLANTA
1942
219350
CASH BALANCES JULY 1st
Budget Funds
234350
15000
PAYMENTS
15000
15000
A community project in Atlanta proposed and considered as a State project but
abandoned and account closed October 1 1941332
ACADEMY FOR THE BLIND
SUMMARY
FINANCIAL CONDITION
The Academy for the Blind which was under the control of the De
partment of Public Welfare ended the fiscal year on June 30 1943 in good
financial condition having a surplus of 92340 after providing necessary
reserve to cover outstanding accounts payable of 84972
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
The Academy for the Blind is supported by an allotment made by the
Department of Public Welfare from State Appropriation to the Depart
ment for the operation of the various State Institutions supplemented by
income from internal sales
In the fiscal year ended June 30 1943 the allotment to the Academy
from State Appropriation funds was 4234158 from which 6860 was
transferred to the State Supervisor of Purchases for the pro rata share
of the cost of purchasing leaving 4227298 net available Supplementing
the 4227298 income from allotment was 22904 from sales making a
total of 4250202 available to meet operating cost for the year
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
From the 4250202 funds provided for the years operations 4156631
was expended and the balance of 93571 remained on hand as part of the
cash balance increasing cash on hand from 83741 at the beginning of the
period to 177312 at the end of the period June 30 1943
The first lien on the 177312 cash balance is for payment of 84972
in accounts payable the remaining 92340 being available for operations in
the next fiscal year provided the expenditure is reapproved on budget
Of the expenditures totaling 4156631 for the period under review
2658017 or 6395 was for personal services 1224157 or 2945
for supplies and materials and 274457 or 660 for all other items of
expense
Based on the average daily enrollment of 117 the operating cost of 41
56631 for the period represents an annual cost of 35527 per pupil333
COMPARISON OF OPERATING COSTS
The operating cost of 4156631 for the year ended June 30 1943 was
409985 less than the cost for the preceding fiscal year and 371817 more
than for the year ended June 30 1941 as shown in the following compara
tive statement
YEAR ENDED JUNE 30
1943
1942
1941
Personal Services2658017 2410316 2159682
Travel Expense 14960 8695 71765
Supplies and Materials 1224157 1645292 980673
Telephone Telegraph Postage 28233 27282 50421
Heat Light Power Water 164334 177387 171031
Printing and Publicity 2455 1850 670
Repairs and Alterations 30983 53636 17215
Miscellaneous 4326 6067 6431
Insurance and Bonding 1600 17118 136208
Equipment 27566 218973 190718
Totals 4156631 4566616 3784814
Average Enrollment of blind children
for the year ended June 30th 117 124 125
Per Capita Cost 35527 36827 30279
Number of Employees at June 30th 28
22
22
PUBLIC TRUST FUNDS
In the Pupils Trust Fund a fund established many years ago for the
benefit of blind children at the Academy there were investments of 11
90000 in stocks and bonds and 164789 cash in the trust fund account
which made the corpus of the fund 1354789 on June 30 1943
Income of the Trust Fund from interest on investment in the year ended
June 30 1943 was 56635 from which 2368 was expended for equip
ment for use of pupils and the balance of 54267 remained on hand thus
increasing the fund cash on hand from 110522 at the beginning of the
period to 164789 at the end of the period June 30 1943834
GENERAL
All receipts were properly accounted for and all expenditures for the
period were within provisions of law and the approved budgets
Superintendent Herndons official bond is written in the amount of
400000
Books and records of this Agency are for the period under review main
tained by the Control Accounting Office of the Department of Public Wel
fare and are in excellent condition
Appreciation is expressed to the officials and staff of the Academy for
the Blind for the cooperation given the State Auditors office throughout
the year and for their diligence in following the approved budgets for the
operations of the Agency385
DEPARTMENT OF PUBLIC WELFARE
ACADEMY FOR THE BLINDMACON
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
Cash in Bank
LIABILITIES
t i
Accounts Payable
Surplus for Operations
PUPILS FUND BALANCE SHEET
JUNE 30 1943
ASSETS
Cash in Bank
Investments
Bonds
4 U S Treas 194446 3Yi
42759K
42760L
42761A
42762B
1 U S Treas 194446 3
7B70L
2 U S Treas 194446 3
765E
766F
100000
100000
177312
10000
10000
10000
10000 40000
50000
200000
84972
92340
177312
164789
3 U S Treas 19461948 3
1B793C
15794D
59589K
2 Federal Farm Mtg Corp 1949 3
208481A
238317H
Total Bonds
Stocks
40 Shares Southwestern Railroad
Certificate MA4005
Total Bonds and Stocks
Total Cash and Investments
LIABILITIES
100000
100000
100000
100000
100000
300000
200000
790000
400000
1190000
1354789
Pupils Fund Principal of Fund
1354789
Balances transferred together with Pupils Fund cash and investments
Department of Education July 11943
to State337
DEPARTMENT OF
PUBLIC WELFARE
Training School for Boys
Milledgeville338
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE
RECEIPTS 1942 1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 10630570 13333090
Revenues Retained
Earnings Corrections Services 24145
Total income receipts 10630570 13357235
CASH BALANCES JULY 1st
Budget Funds 1038520 863936
11669090 14221171
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
4360881 5177203
57894 62227
4518607 6262646
116187 116725
935304 1123221
20190 9201
123098 63211
7050 3558
57067 3000
498159 485435
31277 63836
Total expense payments
10725714 13370263
OUTLAYS
Buildings Improvements
Equipment
79440
99350
CASH BALANCES JUNE 30th
Budget Funds
863936 751558
11669090 14221171339
TRAINING SCHOOL FOR BOYS
SUMMARY
FINANCIAL CONDITION
The Training School for Boys was in good financial condition at the
end of the fiscal year June 30 1943 having a surplus of 176303 after
providing necessary reserve to cover outstanding accounts payable of
jj 575255
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
This School is under the control of the Department of Public Welfare
and derived its income from an allotment of State funds appropriated to
the Welfare Department for the operation of State Institutions supple
mented by miscellaneous earnings
In the fiscal year ended June 30 1943 the allotment of State Appropria
i tion funds was 13358719 from which 25629 was transferred to the
State Supervisor of Purchases for the pro rata share of the cost of pur
chasing leaving 13333090 net available Supplementing the 13333090
i income from the State allotment was 24145 from sales rents etc
making a total of 13357235 available to meet operating cost for the year
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
The cost of operating the school for the period under review was 134
69613 of which 13357235 was from the income for the period and
112378 from cash on hand at the beginning The expenditure of 112378
from cash on hand reduced the cash balance from 863936 at the begin
ning of the period to 751558 at the end of the period June 30 1943
The first lien on the 751558 cash balance is for payment of 575255
in accounts payable the remaining 176303 being available for expendi
ture for operations in the next fiscal year provided the expenditure is re
approved on budget
Of the expenditures totaling 13469613 for the period covered by this
report 13370263 was for current operating expense and 99350 for
outlay payments for lands and buildings
Based on an average daily enrollment of 304 at the school for the year
ended June 30 1943 and the current operating cost of 13370263 the
annual per capita cost was 43981 for the period covered by this report
1 COMPARISON OF OPERATING COSTS
The cost of operating the school exclusive of outlay payments for new
iibuildings and equipment has increased from 8323323 for the year ended
June 30 1941 to 10725714 for the year ended June 30 1942 and to
13370263 for the year ended June 30 1943 as shown in the following
comparative statement340
YEAR ENDED JUNE 30
1943
EXPENSE
Personal Services 5177203
Travel Expense 62227
Supplies and Materials 6262646
Telephone Telegraph Postage 116725
Heat Light Power Water 1123221
Printing and Publicity
Repairs and Alterations
Rents
Miscellaneous
Insurance and Bonding
9201
63211
3558
63836
3000
Equipment Replacements 485435
1942
4360881
57894
4518607
116187
935304
20190
123098
7050
31277
57067
498159
1941
2698775
101659
2919098
142255
518562
9096
79307
13901
27687
422015
1390968 i
Subtotals 13370263 10725714 8323323
OUTLAY
Buildings 99350 817162
Equipment 79440 2474682
Totals13469613 10805154 11615167
Average enrollment of white and
colored juvenile delinquent boys
for year ended June 30th 304
265
214
Per Capita Cost 43981 40474 38896
Number of Employees at June 30 58
55
42
The increase in the cost of operating this school as reflected in the above
statement is due to an enlarged plant put in use with the increase in en
rollment requiring additional personnel and increased supplies and the
rise in the cost of supplies and materials
GENERAL
All receipts were properly accounted for and all expenditures for the
period were within the provisions of law and approved budgets
Superintendent W E Irelands official bond is written in the amount of
500000
Books and records of this Agency are maintained by the Control Ac
counting Office of the Department of Public Welfare and are in excellent
condition
Appreciation is expressed to the officers and staff of the Training School
for Boys for the cooperation given the State Auditors office throughout
the year and for their diligence in following the approved budget for the
operations of the Agency341
DEPARTMENT OF
PUBLIC WELFARE
Milledgeville State Hospital342
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 159170184
Revenues Retained
Earnings Hospital Services 8841150
Donations Surplus Commodities 695170
Total income receipts 168706504
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
2908988
9858966
1163447
170029289
8748740
3639669
182417698
3822450
10821958
1280629
182637905 198342735
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Accounts Payable Inventories Undistributed
59770623
185135
86890358
420705
3515232
76368
122157
126350
99645
7208327
38999
4281704
Total expense payments 162735603
OUTLAYS
Land Buildings Improvements 150000
Personal Services 403338
Supplies Materials 365697
Equipment 4088874
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
2791806
10821958
1280629
69385065
135285
99799980
352354
3705989
93457
202511
137825
33800
9598697
10721
5093892
188549576
3539079
4690080
1564000
182637905 198342735ri
a
i
343
MILLEDGEVILLE STATE HOSPITAL
SUMMARY
FINANCIAL CONDITION
The Milledgeville State Hospital was in good financial condition at the
end of the fiscal year June 30 1943 having a surplus of 3691357 available
for operation after providing necessary reserve to cover outstanding ac
counts payable of 637373
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
This Hospital is under the control of the Department of Public Welfare
and its income derived from an allotment of State funds appropriated to
the Welfare Department for the operation of State Institutions supple
mented by income from earnings and gifts
In the fiscal year ended June 30 1943 allotment of State Appropriation
funds was 193370355 from which 22845681 was transferred to the
State Hospital Authority as rental of buildings erected by the Authority
and 495385 was transferred to the State Supervisor of Purchases to
cover the pro rata share of the cost of purchasing leaving 170029289
net funds available Supplementing the 170029289 income from State
allotment there was 6447609 income received from pay patients 36
39669 from gifts of surplus commodities and 2301131 from sales rents
and other sources making the total income available to the Hospital to
meet the years operating cost 182417698
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
The Hospital expended for operations for the period under review
188549576 of which 182417698 was from the available income for
the year and 6131878 was from cash on hand at the beginning of the
period
The expenditure of 6131878 from cash on hand reduced the cash bal
ance of 10821958 at the beginning of the period to 4690080 at the
end of the period June 30 1943 The first lien on the 4690080 balance is
for payment of 637373 in accounts payable the remainder being avail
able for expenditure for operations in the next fiscal year provided the
expenditure is reapproved on budget344
Of the expenditures totaling 188549576 for the period 69385065
or 36807c was for personal services 99799980 or 5293 for sup
plies and materials and 19364531 or 1027 for all other items of
expense
In addition to the cost of operations as reflected by expenditures for
the period the following products having a value of 57921932 were con
sumed which did not enter into the cash receipts and payments
Departmental Production and Consumption
Dressed Meats 27614682
Canned Fruits and Vegetables 6583503
Dairy Products 14026896
Farm Products and Vegetables 9696851
Total 57921932
COMPARISON OF OPERATING COSTS
The expenditures for operations of 188549576 for the period under
review compare with total expenditures of 167743512 for the preceding
fiscal year ended June 30 1942 and 164552532 for the year ended June
30 1943 as shown in the following comparative statement
YEAR ENDED JUNE 30
1943
1942
1941
EXPENSE
Personal Services 69385065 59770623
Travel Expense 135285 185135
Supplies and Materials 99799980 86890358
Telephone Telegraph
and Postage 352354 420705
Heat Light Power
and Water 3705989 3515232
Printing and Publicity 93457 76368
Repairs 202511 122157
Rents 137825 126350
Insurance and Bonding 33800 99645
Equipment Replacements 9598697 7208327
61366664
236515
85484120
491679
3702553
91308
166412
123850
2002636
6419121345
Miscellaneous 10721 38999 51243
Accounts Payable and
Inventories Undistributed 5093892 4281704 3502931
Subtotals 188549576 162735603 163639032
OUTLAY
Land Buildings
and Improvements 150000
Personal Services 403338
Supplies and Materials 365697
Equipment 4088874 913500
Totals 188549576 167743512 164552532
Average daily Hospital
population for the
year ended June 30th 8152 7961 7545
Number of Employees
June 30th 984 991 950
Increase in expenditures for operations in the fiscal year ended June 30
1943 as compared with previous periods is due principally to increased
salaries and wages and rise in the cost of supplies and materials
To determine the per capita cost to the State for operation of the Hos
pital a computation has been made on a basis of cash receipts available
for expenditure and also on an accrual and consumptive basis less the
value of articles produced and consumed by the Hospital In making these
computations the deductions from income for transfers to the State Hos
pital Authority and the State Supervisor of Purchases are treated as part
of the cost
The cost of operations for the year ended June 30 1943 computed as
above is compared with previous years costs in the following statement
and reveals an increase in support from the State an increase in daily
I Hospital population served and a slight rise in per capita cost
YEAR ENDED JUNE 30
1943
COST BASED ON CASH RECEIPTS
AVAILABLE FOR EXPENDITURE
FOR OPERATIONS
Allotment of State
Appropriation Funds 193370355
1942
1941
183235942 166766323346
Internal Cash Receipts 8748740 8833709 9879002
Totals 202119095 192069651 176645325
Average Daily Population 8152 7961 7545
Annual Per Capita Cost 24794 24126 23412
Daily Per Capita Cost82 61 J4
COST ON ACCRUAL AND
CONSUMPTIVE BASIS
Expense 264718682 228652600 214440226
Outlay 5007909 756500
264718682 233660509 215196726
Less
Departmental Production
and Consumption 57921932 46132943 40178975
Totals 206796750 187527566 175017751
Average Daily population 8152 7961 7545
Annual Per Capita Cost 25368 23556 23197
Daily Per Capita Cost95 48 4
PRIVATE TRUST FUNDS
Private Trust Funds on hand June 30 1943 amounted to 1564000
which were entirely of balances in patients personal accounts
Deposits to patients personal accounts in the year ended June 30 1943
totaled 3822450 and withdrawals in the period amounted to 3539079
thus increasing trust fund balance from 1280679 at the beginning of the
period to 1564000 at the end of the period June 30 1943
GENERAL
The books and records of the Hospital are complete and accurate How
ever books are kept on an accrual and consumptive basis which necessi
fc
347
tated adjustments in this report to a cash basis in order to conform with
the method of reporting on other agencies of the State
All receipts were properly accounted for and all expenditures were within
the provisions of law and approved budgets except retirement pay to nine
employees which is without legal authority There is no provision of law
for a retirement system at the various Eleemosynary Institutions and the
retirement pay to the nine employees was discontinued as of July 1943
The Treasurer was properly bonded in the amount of 7000000 the
Superintendent for 1000000 and the Steward for 1000000
Appreciation is expressed to the officials and staff of this Agency for
the cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets348
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITALMILLEDGEVILLE
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
CASH ON DEPOSIT AND ON HAND
First National Bank Budget Fund
Stewards Petty Cash Budget Fund
4500446
189634 4690080 C
Milledgeville Banking Co Patients Fund
ACCOUNTS RECEIVABLE
414760
Less Reserve for doubtful 17500
1564000 f
397260
INVENTORIES CONSUMABLE SUPPLIES
Drugs Chemicals Lotions 533300
Packing House Products 1207435
Engineering Materials 2637861
Coal and Coke 1530450
Dry Goods Clothing Foods Notions 5687740
Canned Goods 1785535
Livestock for Slaughter 525045
Forage Supplies 984250
Total Assets
LIABILITIES
ACCOUNTS PAYABLE
PATIENTS DEPOSITS
SURPLUS RESERVES
Invested in Inventories
14891616
14891616
21542956
637373
1564000
Commissary 758570 15650186
SURPLUS
Current
3691397
Total Liabilities and Surplus
21542956349
SUPERVISOR OF
PURCHASES350
SUPERVISOR OF PURCHASES
RECEIPTS 1942 1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 3750000
Budget Balancing Adjustment Lapses 1513369
Transfers Other Spending Units 6552124 3245107
Total income receipts 6552124 5481738
NONINCOME
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
Private TrustU S Tax Unremitted
1127950
44936
1217894
7680074 6744568
5397520 5874152
24000 9429
452112 268896
389755 372656
82745 70357
20380 7455
12000 16550
37468 24844
46200 4078
3778
6462180 6652195
I
1217894
47437
44936
7680074 6744568351
SUPERVISOR OF PURCHASES
SUMMARY
ACTIVITIES OF OFFICE OF SUPERVISOR OF PURCHASES
The Supervisor of Purchases has the power and authority and it is his
duty to contract for the purchase of all supplies materials and equipment
required by the State Government or any of its departments institutions
or agencies
One of the important duties of the office is to establish and enforce
standard specifications which shall apply to all supplies materials and
equipment purchased or to be purchased for the use of any agency of
the State
LEGAL RESTRICTIONS ON EXPENDITURE OF FUNDS
The 1937 Act of General Assembly fixed the salary of the Supervisor of
Purchases at 5000 per annum and provides that the Supervisor shall
give a good and sufficient surety bond in the amount of 1500000
Under provisional law all contracts for the purchase of supplies ma
terials or equipment shall wherever possible be based on competitive bids
and shall be awarded to the lowest responsible bidder taking into con
sideration the quality of the articles to be supplied conformity with the
standard specifications which have been established and prescribed the
purposes for which the articles are required the discount allowed for
prompt payment the transportation charges and the date of delivery
No funds available can be used for the purchase of any passengercarry
ing automobile and in lieu thereof each official or employee is required to
furnish out of their own personal funds such automobile as may be neces
sary for their official use and shall receive for the use of such automobile
for expense of operating same an amount not to exceed 5 cents per mile
No funds can be expended to purchase any supplies materials or equip
ment from other sources than as certified by the Supervisor of Purchases
No funds can be expended by any official or employee to purchase for
resale any commodity for the personal or individual ownership of any
person connected with the Department
All other expenditures are regulated by the provisions of law which
state that no payment can be made and no obligation can be incurred
against any funds appropriated for this Department or otherwise coming
into its hands unless same has been included in the budget of this Depart
ment and approved by the Budget Bureau as provided by law Any ex352
penditure or obligation authorized or incurred by any official or employee
of this Department in violation of the above provision of law may be de
clared to be void and should there be any such void items the expenditure
or obligation is deemed to be illegal and any official authorizing and
making such obligation or taking part therein is liable to the State for
the full amount
FINANCIAL CONDITION AT JUNE 30 1943
The office of Supervisor of Purchases ended the year June 30 1943
with a cash surplus of 29318 after providing sufficient reserve to cover
the accounts payable of 17819 This surplus of 29318 compares with
a surplus of 1217894 at June 30 1942 and with 1130320 at June 30
1941 The reduction to the present years surplus is caused by more rigid
budget control and the lapsing of unused funds to the General Fund of
the State
FUNDS AVAILABLE FOR OPERATIONS
For the period under review the office of Supervisor of Purchases had
available for expenditure 6995107 in income for the year which together
with 1217894 cash balance on hand at the beginning of the period made
the total funds available 8213001
The funds approved on the budget for the operating costs of this agency
for the year amounted to only 6699632 Since the amount of funds ap
proved on the budget was 1513369 less than the amount of funds avail
able these unused funds were lapsed in the States General Fund
DISPOSITION OF AVAILABLE FUNDS
Of the 6699632 funds approved for expenditure on budget 6652195
was expended for the operating cost of the agency and 47437 remained
on hand as a cash balance at June 30 1943
A comparison of the cost of operating this agency is as follows
YEAR ENDED JUNE 30
1943
Personal Services5874152
Travel Expense 9429
Supplies and Materials 268896
Travel Telegraph and Postage 372656
Printing 70357
1942
1941
5397520 7179000
24000 56100
452112 554226
389755 428769
82745 195478
BS5SSSIS5
Repairs
Rents
Insurance
Equipment
Miscellaneous
353
7455 20380 11145
16550 12000 9500
24844 37468 63287
4078 46200 224051
3778 1608
6652195 6462180 8723204
The number of employees on the payroll of this agency as of June 30
1943 was 28 as compared with 36 at June 30 1942 and with 34 at June 30
1941
GENERAL
This report covers the administration of the present Supervisor of Pur
chases Mr W N Pate and that of the former Supervisor of Purchases
Mr H Carson Smith
Both officials provided surety bond as required by law
The records of this office are well kept and all expenditures are within
the provisions of law for the operations of this agency and are also within
the expenditures as approved on budget
Appreciation is expressed to the officials and staff of this office for the
cooperation rendered this department during this examination and through
out the year and for the diligence exercised in keeping expenditures to a
minimum355
DEPARTMENT OF
REVENUE356
DEPARTMENT OF REVENUE
RECEIPTS
1942
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 94231379
Budget Balancing Adjustments Lapses 63493605
Revenues Retained
Earnings General Government
Liquor Warehouse Charges 45719836
Taxes retained at source 102600691
Transfers Other Spending Units 85346
Total income receipts 178972955
NONINCOME
State Revenue Collections Unfunded 8790785
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds 5510437
State Revenue Collections Unfunded 6764610
200038787
PAYMENTS
EXPENSE
Personal Services
Departmental
Retained at Source
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
1943
100922033
68208226
33980505
105568931
38159
172225084
10857099
2465
6830014
15555395
183755859
49405873
102600691
12148515
1489177
4378703
16555
5833645
129347
336435
459712
215803
638922
49475493
105568931
10291014
3278382
3218306
16274
4378850
106568
339811
463115
108741
617182
Total expense payments
177653378 177862667
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections
Private TrustU S
Unfunded
Tax Unremitted
6830014
15555395
1192431
4698296
2465
200038787 183755859357
DEPARTMENT OF REVENUE
SUMMARY
FINANCIAL CONDITION
The Department of Revenue was in good condition at the end of the
fiscal year on June 30 1943 having a surplus of 89737 after providing
necessary reserve to cover outstanding accounts payable of 1102694
Other reserves shown in Balance Sheet at June 30 1943 amounted to
4700761 of which 4698296 was revenue collections on hand to be paid
into State Treasury and 2465 Victory Tax to be remitted to the U S
Collector of Internal Revenue
REVENUE COLLECTIONS
This Department which is the principal tax collecting agency of the
State collected or had accounting control of 5631425413 of State rev
enue for the fiscal year ended June 30 1943 Of this amount 30428
08362 was from taxes based on sales 1532538175 Income Tax 5283
14862 Property Tax 215372050 Motor Vehicle License Tax and 3123
91964 other taxes and earnings
Total Revenue Collections of 5631425413 in the period covered by this
report were 177413589 less than for the previous year ended June 30
1942 and 496594165 greater than for the year ended June 30 1941
Total Revenue Collections for each of the three fiscal years are shown in
the following comparative statement
YEAR ENDED JUNE 30
1943
1942
1941
REVENUE COLLECTIONS
Taxes based on sales
Alcoholic Beverages 358842592 285100864 224416394
Beer 247081906 183988007 127789311
Wine 67291674 49531031 36895144
Subtotal 673216172 518619902 389100849
Carbonic Acid Gas 12139727 10786727 8555215
Cigar and Cigarette 462846962 395811064 337979174
Insurance Premium 29674962 110996983 129231240
Kerosene 31217019 30399406 27573157
Malt Syrup 8275 7307 3216358
Motor Fuel 1831304006 2566610580 2482160077
Soft Drinks 2401239 2464298 2004849
Subtotal 3042808362 3635696267 3376607777
Income Tax 1532538175 1128716932 738756527
Property Tax 528314862 502095819 498695453
NonBusiness License Taxes
Motor Vehicle License Tax 215372050 231501734 221073881
Other NonBusiness
License Tax 14995465 19467975 17666231
Corporation Franchise Tax 41044185 44150491 46181512
Business License Taxes 98724882 109060548 109512063
EarningsGeneral
Government 60596005 45956729 36246678
EarningsProtection 7226849 7793556 6673478
Fines and Forfeits 314118 100783 703268
Inheritance Tax 56066468 54264083 56151712
Poll Tax 33423992 30027085 26362318
Motor Carriers Mileage
Tax 7000 200350
Totals 5631425413 5808839002 5134831248
See Comment following
From the foregoing comparative statement it is seen that there has been
increases in taxes on alcoholic beverages beer and wine from 3891
00849 in the year 1941 to 518619902 in year 1942 and to 673216172
in the year ended June 30 1943 and in income tax for the three respective
years from 738756527 to 1128716932 to 1532538175 Taxes on
motor fuel however showed a decrease of 735306574 in the year ended
June 30 1943 as compared with year ended June 30 1942 and 650856071
as compared with year ended June 30 1941 total Motor Fuel Taxes being
1831304006 in the year 1943 2566610580 in the year 1942 and 24
82160077 in 1941
Taxes on Insurance Premiums amounting to 62114176 were collected
by and shown in the report of the office of the Comptroller General in the
year ended June 30 1943 which explains the apparent large decrease in
revenue from this source
DISPOSITION OF REVENUE COLLECTIONS
The revenue collections made in the fiscal year ended June 30 1943
amounting to 5631425413 together with a balance of 15555395 brought
forward from the previous year made a total of 5646980808 to be ac
counted for in the period covered by this report359
Of the 5646980808 shown above 5502733076 was paid into the
State Treasury 33980505 of liquor warehouse charges were withheld
as provided by law by the Department of Revenue for operating costs
105568931 in fees and allowances were retained by Tax Collectors
Sheriffs Cigar and Cigarette dealers Motor Fuel dealers Wine dealers
and sellers of Wild Life Licenses and 4698296 remained as cash on hand
at June 30 1943
Of the 4698296 revenue funds on hand June 30 1943 4343382 was
deposited in escrow until the taxpayers liability is finally determined and
354914 was not received in time to be paid to the State Treasury before
the close of the fiscal year
The above 33980505 shown withheld by the Revenue Department and
the 105568931 retained by Tax collecting agencies etc are a part of the
operating cost or cost of collecting State revenue in the period and are so
reported in the expense
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
The income for the operation of this Agency is provided by a State ap
propriation and the earnings of the Department from Liquor Warehouse
charges
The appropriation for the operation of this Department was 36656823
for the fiscal year ended June 30 1943 However this exceeded expendi
tures approved on budgets by 3943016 and this amount was duly lapsed
to the State General Fund as of June 30 1943 as provided by law leaving
available income from State Appropriation of 32713807
Earnings from Liquor Warehouse charges amounting to 33980505
were retained by the Department for operations as authorized by law prior
to enactment of 1943 Appropriation Act
From the 66694312 available income for operations 38159 was trans
ferred to the office of the State Supervisor of Purchases to cover pro rata
share of purchasing cost
Taking into consideration the State Appropriation earnings from Liquor
Warehouse charges and the transfer to Supervisor of Purchases the De
partment of Revenue had net income available of 66656153 to meet the
years operating cost of the Department
The funds for operations of the Department as shown above do not in
clude 105568931 retained by outside tax collecting agencies as provided
by law However this item will be considered in summarizing operating
cost for the year360
OPERATING COST FOR THE FISCAL YEAR ENDED JUNE 30 1943
There was expended for the operating cost of the Department of Rev
enue for the fiscal year ended June 30 1943 72293736 of which 666
56153 was from available income for the year and 5637583 was from
cash balance on hand at the beginning of the period This expenditure of
5637583 from cash balance reduced cash on hand of 6830014 at the
beginning of the year to 1192431 at June 30 1943
The first lien on the cash balance is for payment of 1102694 in ac
counts payable the remainder being available for operations in the next
fiscal year provided the expenditure is reapproved on budgets
Of the total expenditures amounting to 72293736 for operations
49475493 or 68i2 was for personal services 10291014 or 1414
for travel expense 3278382 or 4i2 for supplies 3218306 or 4i2
for telephone telegraph and postage 4378850 or 6 for printing and
1651691 or 214 for other expense
Operating costs of the various units of the Department are shown in
comparative statement of expenditures on Page vii of this Summary
There is an additional cost of 105568931 for the collections of State
Revenue in the year ended June 30 1943 which is the amount of fees and
allowances retained by outside collecting agencies as listed below All of
the fees and allowances are made in accordance with specific acts of the
General Assembly and fluctuate from time to time as the amount of the
collections increase or decrease A summary of these items is given as
follows
BY WHOM RETAINED
Amount
Wholesale Distributors
Cigar and Cigarettes 44976060
Wine 3316183
Kerosene 311652
Motor Fuel 18228219
Agents State Appointed
Fishing Licenses 354454
Hunting Licenses 1143846
Tax Collectors County
For Collecting
Corporation Franchise 1135685
Property TaxDigest Accts 17880490
Sundry Occupations Tax 4432326
Professions Tax 628300
66832114
1498300361
For Assessing
Property TaxDigest Accts 12586744
Sundry Tax 237144
Other
Sheriffs County
Motor Vehicle Registration
36900689
337828
105568931
COMPARISON OF OPERATING COSTS
The comparative statement following shows that there has been a down
ward trend in operating expenditures paid directly by the Department from
85141633 in the year ended June 30 1941 to 75052687 in year ended
June 30 1942 to 72293736 in the year ended June 30 1943 while in the
same period fees and allowances retained by outside revenuecollecting
agencies have increased from 96869952 in the year 1941 to 102600691
the year 1942 and to 105568931 in the year ended June 30 1943
Comparative statement of operating cost together with that of revenue
collections shows that both revenue and operating costs decreased in the
year ended June 30 1943 as compared with the previous fiscal year ended
June 30 1942 but that there was an increase in revenue collections and a
decrease in operating cost as compared with the year ended June 30 1941
as follows
YEAR ENDED JUNE 30
1943
1942
Increase
Decrease
Revenue Collections 5631425413
Operating Cost 72293736
5808839002
75052687
77413589
2758951
YEAR ENDED JUNE 30
1943
Revenue Collections 5631425413
Operating Cost 72293736
1941
5134831248
85141633
Increase
Decrease
496594165
12847897
The number of employees on the payroll at June 30 1943 was 284 as com
pared with 304 at June 301942 and 298 at June 30 1941362
COMPARISON OF OPERATING COSTS
EXPENDITURES
By Departmental Units
YEAR ENDED JUNE 30
1943
Executive Office 2540650
Chain Store Tax Unit 235997
Cigar and Cigarette Tax Unit 6567767
Delinquent Tax Unit 3716783
Fuel Oil Inspection Unit 3346266
Income Tax Unit 11800138
Intangibles Tax Unit 2006000
Liquor Tax Unit 15183943
Malt Beverage Tax Unit 5180558
Motor Fuel Tax Unit 5082390
Motor Vehicle Tax Unit 11916300
Property Tax Unit 3178539
Public Utilities Tax Unit 400873
Rolling Store Tax Unit 176948
Veterans License Unit 44351
Wild Life Tax Unit 376785
Wine Tax Unit 539448
Auxiliary Units
Contractors Lie Bd
Confederate Pension Bureau
1942
1941
3045206 3622376
275994 405491
6731851 6950665
3596303 3565471
3197527 4432926
11418003 12116719
1881988 2193659
16583838 18071369
4857203 5223852
6056830 6058784
12006150 15521158
2941479 4168884
799385 710344
186982 266482
56390
640894 884662
776664 655543
146116
147132
75052687 85141633
By Object
Personal Services49475493
Travel Expense 10291014
Supplies 3278382
Telephone Telegraph Postage 3218306
Heat Light Power Water 16274
Printing 4378850
Repairs 106568
Rents 339811
Insurance and Bonding 463115
Equipment 108741
Miscellaneous 617182
49405873
12148515
1489177
4378703
16555
5833645
129347
336435
459712
215803
638922
54913687
13046817
1522136
7245651
16503
5591266
79480
533925
369535
1162235
660398
72293736 75052687 85141633863
YEAR ENDED JUNE 30
1943
1942
1941
FEES AND ALLOWANCES RETAINED
By Outside revenue
collecting Agencies 105568931 102600691 96869952
Number of Employees at
June 30 284 304 298
Cash Balance on Hand 630 1192431 6830014 5510437
GENERAL
The books and records of some of the units of this Agency are well kept
while in others there is need for considerable improvement The Depart
ment should have an executive accountant or comptroller with authority
over all units to coordinate all units work and to improve the internal
checking system
The office of the Motor Vehicle Tax Division needs complete reorganiza
tion as to arrangement system and records and a revision in the law un
der which this unit operates would be very helpful The Act now in effect
is expensive to administer and difficult to audit because of the multiplicity
in classes and rates Use of serial numbered 1943 strips instead of class
numbered tags further complicate the situation As these strips do not
bear any classification it is possible to sell the same tag from 100 to
100000 causing the examiner to have to depend too much on interval
check
In the Alcohol Unit examination discloses that reports coming in from
Distillers Wholesalers and Liquor Warehouses are not checked by the
Department and in some instances are not even opened The Department
should make effective use of these reports as a check against tax liability
and warehouse charges
The holding of revenue stamps for credit of wholesalers and distillers is
a bad practice and should be discontinued as it could cause confusion in
stamp stocks for sale
In the period covered by this report an adjustment of 135734 was
necessary to reconcile wine stamps with inventory A close check of wine
stamp transactions for the year failed to disclose explanation for this dis
crepancy in the stock364
The amount of 105568931 retained by outside revenuecollecting
agencies was 33275195 more than the 72293736 operating cost of the
Revenue Department but these fees and allowances are fixed by law and
cannot be changed except by legislative act
However a careful study of these fees and allowances by legislators
might result in proper and warranted revision in certain instances and a
considerable saving to the State
On June 30 1943 the Department of Revenue held 4150000 of securi
ties for Distributors bonds of which only 2500000 were registered It
is recommended that the unregistered securities be converted to registered
form and that unregistered securities be not received hereafter
Examination for the year ended June 30 1943 covers operations of the
Department under J M Forrester as Commissioner J V Carmichael as
Executive Agent and J Eugene Cook as Commissioner but no attempt
is made in this report to divide the administration of the respective offi
cials as the State fiscal year is from July 1 1942 to June 30 1943 as pro
vided by law365
SECRETARY OF STATE366
SECRETARY OF STATE
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 13167265 12846073
Budget Balancing Adjustment Lapses 1416768 1647107
Revenues Retained
Earnings Education Library Services 5500 14375
Transfers Other Spending Units 13239 3049
Total income receipts
11742758 11210292
NONINCOME
State Revenue Collections Unfunded
9500 10000
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
165036
500
186118
10000
11917794 11396410
I
PAYMENTS
EXPENSE
Personal Services 7766063
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
1836901
406603
550172
23468
309779
166603
38760
20000
527537
75790
8240427
1679115
412451
476384
26308
161967
87834
32200
20000
9578
58300
Total expense payments 11721676 11204564
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
186118
10000
191846
11917794 11396410a
367
SECRETARY OF STATE
SUMMARY
FINANCIAL CONDITION
The Secretary of State had at the close of the year 191846 cash in
bank with no outstanding payables reported
REVENUE COLLECTIONS AND DISPOSITION OF SAME
Fees collected for certifications and filing in the Constitutional Office
Division amounted to 220297 for the period
Corporation Filing or Registering Fees were collected in the amount of
299082
Fees for certificates in Archives and History Division of 200 were
collected
Fees from Building and Loan Associations for filing were 97500 and
if for Examining 11500 a total of 109000
Fees from Corporations for filing charters were collected in the amount
of 456125
Fees were collected from Security issuers in the amount of 495175
Security Dealers and Agents in the amount of 275700 and a dealers
operators filing fee of 500 was collected thus making a total of 771375
from Security Operators
Fees were collected from the applicants for examination and registration
for professions through the Joint Secretary of Examining Boards in the
amount of 8102117 detail for each Board is listed on page 1 of unit
report This amount together with cash on hand of 10000 prior years
fees unfunded totaled 8112117 which was paid into the State Treasury
ALL COLLECTIONS BY SECRETARY OF STATE

All of the above collections totaled 9958196 In addition there was
collected and retained for the Departments use in fees and sales by the
Archives and History Division 14375 making total revenue collection of
9972571368
YEAR ENDED JUNE 30
1943
1942
1941
Comparison of Revenue Collections
Archives and History Fees 14575
Constitutional Office Fees 220297
Corporation Filing Fees 299082
Charter Fees 456125
Building and Loan Fees 109000
Securities 771375
Professions Exam Fees 8102117
7100 19209
287110
308420
747752
111500
967364
8123075
442260
298576
848620
111500
1292882
8271097
9972571 10552321 11284144
The appropriations and allocations available for operations and disposi
tion of operating funds are analyzed under the five main divisions
YEAR ENDED JUNE 30
1943
Comparative Operating Costs All Divisions
BY DIVISIONS
Constitutional Office 2028564
Archives and History 883040
Building and Loan 60676
Charter Division 24026
Securities Division 1018505
Examining Boards 7189753
1942
1941
1470491
1278796
120311
64848
1517765
7269465
11204564 11721676 11677069
BY OBJECT
Personal Services 8240427
Travel 1679115
Supplies Materials 412451
Communication 476384
Heat Light Water 26308
Publications 161967
Repairs 87834
7766063 8034668
1836901 1748531
406603 400906
550172 512545
23468 47961
309779 229447
166603 116765
1666541
825658
84745
86534
1449400
7564191369
Rents
Insurance
Equipment
Miscellaneous
32200 38760 20000 527537 75790 38780
20000 9578 58300 36438 477528 33500

11204564 11721676 11677069
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
three year period370
SECRETARY OF STATE
ANALYSIS OF EXPENSE PAYMENTS BY UNIT
YEAR ENDED JUNE 30 1943
Personal Commu
Total Services Travel Supplies nication
ADMINISTRATION
Constitutional Office 2028564 1833194 8202 72039 72639
Archives and History 883040 727700 9797 60067 10665
Securities Regulation 1018505 823750 112090 21760 29605
Building and Loan Asso 60676 43331 1245 10000
Corporation Charter 24026 24026
Joint Sec Exam Bds 2611745 2162250 161485 35986 220555
Totals 6626556 5546894 334905 215123 343464
PROFESSIONS LICENSING BOARDS
Architecture 19870 13000 4370
Bartering 1721334 1086065 496733 33336 62820
Chiropodyn 1065 500 565
Chiropractic 31061 14200 13201 860
Dentistry 85881 50475 30983 423
Embalming 191524 125500 54335 9189
Engineering 380448 221125 118036 1762 10000
Medicine 378157 201575 166587 9895 100
Nursing 720814 382116 89552 104544 43500
Optometry 61965 30225 28490 750
Osteopathy 17905 10175 7730
Pharmacy 164481 106475 52792 2714
Public Accounting 172985 46400 102807 12930
Realty 611858 405052 164269 16675 16500
Veterinary 18660 650 13760 4250
4578008 2693533 1344210 197328
Total Exp Payments 11204564 8240427 1679115 412451
132920
476384SECRETARY OF STATE
ANALYSIS OF EXPENSE PAYMENTS BY UNIT
YEAR ENDED JUNE 30 1943
371
at Light Water Printing Repairs Rents Insurance Equip Misc
26308 12100 700 6100 24390 47303 15891 6000 500 2500 6000 9578 28800
26308
18900
87584
15000 9578 28800
1180
2800
19525
101102
9848
8612
32200 5000
250
2500
4000
4000
2500
10000
2500
2500
1000
500
26308
143067
161967
250
87834
32200
32200
5000
20000
9578
29500
58300373
STATE TREASURY374
STATE TREASURY
ADMINISTRATION
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
3000000 4500000
Budget Balancing Adjustment Lapses 815382 1732505
Transfers Other Spending Units 637 328
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
2183981 2767167
29673
16122
2213654 2783289
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
1940000 2271046 92984
66745 63950
94626 82551 70040
5820 38546
87841 99885 23000
2500 2500
2197532 2744502
CASH BALANCES JUNE 30th
Budget Funds
16122
38787
2213654 2783289
STATE TREASURY
PUBLIC DEBT
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustment Lapses
Total income receipts
NONINCOME
Bonds Refunding 4 50 year to University System
Current Loans
CASH BALANCES JULY 1st
Sinking Fund
Budget Funds 1
PAYMENTS
EXPENSE
Interest
On Fixed Debt
On Current Loans
On Highway Bonds
Total expense payments
NONCOST
Fixed Debt
Bonds 4
Bonds 7
W A Rental Warrants
Current Loans
CASH BALANCES JUNE 30th
Sinking Fund
Budget Funds
375
1942
1943
108830050 100300000
825000 271397049
108005050 371697049
5200000
350000000
23572000
5396079
5550000
29272000
8823775
492173129 415342824
14488635
452084
15636635
13017698
15766000
30577354 28783698
19500000
54000000
350000000
29272000
8823775
20400000
250000
54000000
301120217
10788909
492173129 415342824376
STATE TREASURY
COUNTY ROAD AID
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustment
CASH BALANCES JULY 1st
Budget Funds
408417996 370847879
29006801 63152121
437424796 434000000
0 0
437424796 434000000
PAYMENTS
EXPENSE
Grants to Counties
437424796 434000000
CASH BALANCES JUNE 30th
Budget Funds
437424796 434000000
STATE TREASURY
LAND TITLE GUARANTY FUND
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Allocation Fund
Land Title Registration Fees
CASH BALANCES JULY 1st
Budget Funds
1942
1943
20751 9505
448236 468987
468987 478492
PAYMENTS
CASH BALANCES JUNE 30th
Budget Funds
468987 478492377
STATE TREASURY
SUPREME COURT
RECEIPTS 1942 1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 8700000 13300000
Budget Balancing Adjustment Lapses 2150000 5923094
Total income receipts 6550000 7376906
CASH BALANCES JULY 1st
Budget Funds 2879206 1349077
9429206 8725983
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
Repairs
Insurance
Equipment
Miscellaneous
7727953 7862119
69363 48993
66090 49071
16900 8210
500 1000
199323 95673
200000
Total expense payments 8080129 8265066
CASH BALANCES JUNE 30th
Budget Funds
1349077
460917
9429206 8725983378
STATE TREASURY
COURT OF APPEALS
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total income receipts
7400000 11600000
4276211
7400000 7323789
CASH BALANCES JULY 1st
Budget Funds
623089
654465
8023089 7978254
PAYMENTS
EXPENSE
Personal Services 7129107
Supplies Materials 64766
Communication 57571
Repairs 24267
Insurance
Equipment 92913
Miscellaneous
Total expense payments 7368624
CASH BALANCES JUNE 30th
Budget Funds 654465
7380249
69679
56185
7995
1500
51405
170000
7737013
241241
8023089 7978254379
STATE TREASURY
SUPERIOR COURTS
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total income receipts
21400000 32100000
11230639
21400000 20869361
CASH BALANCES JULY 1st
Budget Funds
556616
604680
21956616 21474041
PAYMENTS
EXPENSE
Personal Services
Travel
21292500 21384765
59436 88280
Total expense payments
21351936 21473045
CASH BALANCES JUNE 30th
Budget Funds
604680
996
21956616 21474041380
STATE TREASURY
GENERAL ASSEMBLY
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 20000000 45000000
Budget Balancing Adjustments Lapses20000000 20780295
Transfers Other Spending Units 12798 06
Total income receipts 12798 24219699
CASH BALANCES JULY 1st
Budget Funds
5436613
1770150
5423815 25989849
I
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies
Communication
Publications
Acts and Journals
Constitutional Amendments
Repairs
Rent
Insurance
Equipment
Total expense payments
504100 17559810
1068684 3500872
24168 660562
39995 145687
240072
1597308
405374 32220
1356 52392
5100 85156
2500
7580 172031
3653665 22451302
CASH BALANCES JUNE 30th
Budget Funds
1770150
3538547
5423815 25989849381
STATE TREASURY
SUMMARY
INTRODUCTION
The State Treasury is an operating spending unit as to salaries and
expenses of that office it 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 Voca
tional Education 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 16 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
represent unappropriated unallotted and unencumbered general funds or
budgetbalancing funds held by the State Treasury Under the Appro
priation Act of 1943 all allocations are suspended except Land Title Fees
and fixed amounts are appropriated for each State agency
FINANCIAL CONDITIONTREASURY ONLY
The total cash and bank balances in the State Treasury at June 30 1943
amounted to 1516813907 Of this amount 802467968 was unallotted
general funds The remaining 714345939 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 35792313
Labor Department Unemployment Comp Bureau 47
Federal Victory Tax 554308
Spending Units allotted undrawn on
Requisition and Warrant
Treasury its operating expenses 38787
Confederate Pensions 5243000
Education 27267181
Forestry 2179245382
Game and Fish
Governor
2351634
110000
Highway Department County Certificates 266679093
Highway Department Construction 49999999
Library Court Reports 281435
Military Defense Corps 2900000
Naval Stores
Planning Board
Prisons
Public Safety
State Treasurer for
96748
131573
3841803
249454
Public Debt and Interest 311909126
Land Title 478492
Courts 703154
General Assembly 3538547
714345939
REVENUES FUNDED IN TREASURY AND PAYMENTS
OF ALLOTMENTS TO SPENDING UNITS
The revenues collected by 16 State Departments and imbursed to the
State Treasury amounted to 5818349683 in the year ended June 30
1943 with unallotted cash balance at July 1 1942 of 965528572 made a
total of 6783878255 available for budget allotments to 37 spending units
Of this amount 5981410287 was approved on budgets leaving 8024
67968 cash in the Treasury unallotted and unencumbered at June 30
1943 which was available for allotment for debt payments or future
operations
Revenue Receipts funded through the State Treasury of 5818349683 is
a decrease of 71007126 under 1942 and was derived from major tax
sources as follows
Income Tax
Fuel Oil
Liquor
Cigar and Cigarette
Wine
Motor Vehicle
Property
Other Sources aggregated
403921243
724959325
73835978
62656871
60608057
16685993
15312083
21420936
30135204
71007126383
IS
From the funds allotted the Principal of Public Debt retired in the year
was 20650000 the interest thereon was 13817698 W A Railroad
Rentals Discounted were redeemed in the amount of 54000000 grants
inaid to counties for secondary roads amounted to 434000000 not
withstanding the 7V4 million dollar drop in Gas Tax As a comparison the
1941 countyaid for roads was 426515926 and the 1940 aid was 3448
63056 Balances on hand at June 30 1943 in these Fiscal Agent Accounts
consisted of 301120217 in the Sinking Fund for public debt 10788909
for interest on Public Debt and 478492 in the Land Title Guaranty Fund
CUSTODY ACCOUNTS
Funds treated as custody or agency transactions consisted of Federal
Grantsinaid for Education Department for Unemployment Compensa
tion 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 1943 consisted of 35792313 for the
Education Department 47 for the Unemployment Compensation Bureau
and 554008 Victory Tax Also included in this account is the various
State Departments balances of undrawn budget allotments in the amount
of 361331165 of which 266679093 is set up as a Sinking Fund against
County Certificates of Indebtedness of Highway Department
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 under the 1937 Act was 3000000 for operations which was reduced
by 1684148 because of the limitation of expenditures approved on budgets
and repeals under 1943 Act and under the 1943 Appropriation for last half
of fiscal year 1500000 of which 48357 lapsed a net for the year of
2767495
328 was transferred to the Supervisor of Purchases as the pro rata
part of the cost of operating the Purchasing Office to December 31 1942
2271046 was expended for salaries 473456 was expended for all other
costs The 22665 increase in cash balance brings the ending balance
June 30 1943 to 38787
Supreme Court
For the Supreme Court there was expended 6862119 for salaries and
402947 for expenses from the funds available from the budget allot384
ment of 7376906 and from the beginning cash balance of 1349077 thus
leaving a balance of 460917 unexpended at June 30 1943 in addition
to 200000 revolving fund advance
Court of Appeals
For the Court of Appeals there was expended 7380249 for salaries and
356764 for expenses from the funds available from the budget allot
ment of 7323789 and from the beginning cash balance of 654465 which
left a balance of 241241 unexpended at June 30 1943 in addition to
170000 revolving fund advance
Superior Courts
For the Superior Courts there was expended 21384765 for salaries and
88280 for travel expenses from the funds available from the budget allot
ment of 20869361 and from the beginning cash balance of 604680
which left a balance of 996 unexpended at June 30 1943
General Assembly
For the expenses of the General Assembly there was a balance of 17
70150 at the beginning of the period The appropriation for the year was
24219705 Expenditures in the year for the General Assembly were
17559810 for personal services 3500872 travel and mileage and 13
90620 for other expenses and 6 cents was transferred to the Supervisor
of Purchases for the pro rata cost of operations and the balance unex
pended at the end of the year was 3538547
STATE REVENUE COLLECTING ACCOUNT
The State Treasury collected for the benefit of the State 54000000 W
A Railroad Rentals for the year and 3765680 in dividends rents and
fees which were duly placed to the credit of the proper accounts
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 banks have been checked and found in order and
list of same is on file385
The Treasurers office staff numbered 7 Though the revenues and ex
penditures have increased the work has been handled with the same
number of employees as in 1941 and 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
Treasurer 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 minimumS86

County
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
Carroll
Catoosa
Charlton
Chatham
Chattahoochee
Chattooga
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
Columbia
Cook
Coweta
Crawford
Crisp
Dade
Dawson
Decatur
DeKalb
Dodge
STATE TREASURY
GRANTS TO COUNTIES FOR ROADS
STATE HIGHWAY SYSTEM MILEAGE END OF YEAR
AND ADDITIONS IN THE YEAR
State Highway System Mileage
Additions Mileage
in Year June 1943

2196
565
3640
10000
500
050
3235
6670
7530
378
1917
13544
498
3450
577

7000
13829
224
11500
231
4700
1997
6000
1245
3624
10050
548
15940
1868
2500
17474
074
123924
89862
69220
72417
59815
67300
78832
110300
81416
117596
75395
53725
91575
111558
91396
117777
115522
60138
70373
85464
53353
160520
52229
104523
87880
38352
46271
103140
37521
45480
64403
145702
110598
129552
122202
78628
48781
86395
81111
66650
77359
91592
95885
98440
135344
Amount
of Grant
in Year
3973471
2867206
2252592
2194283
1896470
2140829
2508465
3509792
2542286
3833549
2295693
1709549
2919147
3576148
2470797
3754554
3628581
1913617
2247222
2719498
1697717
5107811
1605725
3325963
2457457
1223452
1472364
3124038
1193933
1450364
1978950
4663719
3436880
4139494
3838754
2363965
1559759
2749126
2362092
2095179
2461595
2873530
3051101
2944422
4307721387
STATE TREASURY
GRANTS TO COUNTIES FOR ROADS Continued
STATE HIGHWAY SYSTEM MILEAGE END OF YEAR
AND ADDITIONS IN THE YEAR
County
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
Jackson
Jasper
Jeff Davis
Jefferson
Jenkins
Johnson
Jones
Lamar
Lanier
Laurens
Lee
Liberty
State Highway
Additions
in Year
16494
2630
6000
792
14382
14500
9318
25500
6000
10050
34422
8200
4358
8450
975
8000

3360
2218
702
6750
7000
3000
1425
26020
4467
10651
9300
2061
1079
13272
System Mileage
Mileage
June 1943
84108
75337
70922
103026
85626
78272
87680
174191
58889
57132
77220
91979
64078
97633
188346
65266
47625
83879
76237
148922
85808
141591
92506
117912
77139
80150
126522
84347
68270
89045
87860
66893
94764
125935
59267
147979
73364
76747
90767
48106
101104
165601
75011
119962
Amount
of Grant
in Year
2545519
2361138
2256767
3212293
2735531
2378407
2790015
5305228
1592239
1817964
2106995
2926808
1940669
2968712
5520551
2076793
1425203
2609219
2309853
4725372
2730447
4395628
2943581
3698438
2485063
2550403
4035623
2591260
2095339
2833449
2746583
2148131
3015429
3616811
1947243
4564943
2206762
2442121
2888245
1530751
3188871
5269491
2401699
3492176388
STATE TREASURY
GRANTS TO COUNTIES FOR ROADS Continued
STATE HIGHWAY SYSTEM MILEAGE END OF YEAR
AND ADDITIONS IN THE YEAR
County
Lincoln
Long
Lowndes
Lumpkin
Macon
Madison
Marion
McDuffie
Mclntosh
Meriwether
Miller
Mitchell
Monroe
Montgomery
Morgan
Murray
Muscogee
Newton
Oconee
Oglethorpe
Paulding
Peach
Pickens
Pierce
Pike
Polk
Pulaski
Putnam
Quitman
Rabun
Randolph
Richmond
Rockdale
Schley
Screven
Seminole
Spalding
Stephens
Stewart
Sumter
Talbot
Taliaferro
Tattnall
Taylor

te Highway S ystem Mileage Amount
Additions Mileage of Grant
in Year June 1943 in Year
22650 70950 1911588
2291 62763 1965685
5569 152562 4778109
75949 2416729
70126 158011 4293667
300 94922 3024579
11737 71365 2093762
9450 59197 1753903
7450 58356 1754605
4940 139285 4364270
44894 1428546
16080 158908 4835701
2622 129401 4153601
7670 74772 2273948
64120 2040323
11500 62064 1816982
6729 88132 2711992
13850 112884 3366525
58576 1863915
84941 2702855
6000 101247 3304119
13900 50634 1420315
91287 2904789
388 75210 2387885
10000 48942 1420031
71956 2289668
521 63862 2039268
74789 2379820
1000 37660 1166534
65357 2079686
1781 62673 1969823
9551 83131 2514106
1810 37315 1871689
18023 55022 1481072
25350 100426 2847484
45773 1456518
200 51964 1650770
47372 1507396
1712 65262 2100175
18821 121977 3618919
5000 103381 3207694
52386 1666944
5495 119289 3700836
18500 107583 3237602
389
i i
m

m
m
m
m
IP
ffiJ
I
n

If
1
r
r
ri
v
STATE TREASURY
GRANTS TO COUNTIES FOR ROADS Continued
STATE HIGHWAY SYSTEM MILEAGE END OF YEAR
AND ADDITIONS IN THE YEAR
County
Telfair
Terrell
Thomas
Tift
Toombs
Towns
Treutlen
Troup
Turner
Twiggs
Union
Upson
Walker
Walton
Ware
Warren
Washington 1
Wayne
Webster
Wheeler
White
Whitfield
Wilcox
Wilkes
Wilkinson
Worth

te Highway System Mileage Amount
Additions Mileage of Grant
in Year June 1943 in Year
15207 146798 4534911
1572 73433 2358258
3614 178518 5630886
1345 66183 2087500
491 109640 3482044
53580 1704936
78418 2495296
11000 105417 3233351
1653 79053 2538200
6300 79612 2446773
63516 2021105
1600 72050 2270688
102589 3264739
93060 2961210
3178 138682 4369278
14650 92022 2708288
17500 113311 3318839
4037 104166 3370045
1623 49883 1609591
1698 85165 2700308
57727 1836900
56617 1801583
12195 93038 2732003
79702 2536153
7050 83397 2556915
2832 117983 3793159
Addition to State System Mileage in year744861 miles
State System Mileage June 30 194313968654 miles
Grants to Counties in fiscal year
434000000390
STATE TREASURY
CUSTODIAL ACCOUNTS
ANALYSIS OF RECEIPTS
RECEIPTS
1942
1943
NONINCOME
Private Trust Accounts
U S Gov for Counties of Chattahoochee
Nat Forest Area
1793852 1437916
U S Gov for Unemployment Comp Bureau and
Employment Service 81353555 56319739
U S Gov for Vocational Education 60401371 59331634
U S Gov for Vocational Education Defense Training 211208613 235699619
U S Gov for Vocational Rehabilitation 7688481 16746455
U S Tax Withheld 1640463
State Revenue Allotments to Spending Units 4933965718 5981410287
Total Receipts
5296411590 6352586113
CASH BALANCES JULY 1st
Private Trust Account
Spending Units Allotment Funds
Education Dept Federal Voc
Education Dept Fed Voc Defense Tr 41495502
Education Dept Federal Voc Rehab
Governor Revenues Unfunded
Labor Unemployment Comp Tax
Revenue Revenues Unfunded
328548237 172273465
186422 391442
41495502 55681862
290596
3590046 3590046
86889 47
952159 952159
Total balances
375149851 232889021
5671561441 6585475134STATE TREASURY
CUSTODIAL ACCOUNTS
ANALYSIS OF PAYMENTS
391
PAYMENTS
1942
1943
NONCOST
Private Trust Accounts
Governor Fuel Oil Tax
Revenue Dept Fuel Oil Tax
Counties in Chat National Forest Area
Labor Unemployment Comp Bureau Admin
and Employment Service
1793852
81353555
86842
Labor Unemployment Comp Bureau Tax Refunds
U S Tax Remitted
Education Voc Ed 60196351
Education Voc Ed Defense Training 197022253
Education Voc Rehabilitation 7979077
State Revenue Allotments to Spending Units 5090240490
3590046
952159
1437916
56319739
1086155
58645353
257882187
15531159
5792352587
Total payments
5438672420 6187797301
CASH BALANCES JUNE 30th
Private Trust Accounts
Spending Units Allotment Funds 172273465
Education Fed Voc Ed 391442
Education Fed Voc Rehabilitation
Education Fed Voc Defense Training 55681862
Governor Revenues Unfunded 3590046
Labor Unemploy Comp Tax 47
Revenue Revenues Unfunded 952159
U S Tax
361331165
1077723
1215296
33499294
47
554308
Total balances
232889021 397677833
5671561441 6585475134392
STATE TREASURY
STATE DEBT
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS June 301942
4
4
4
4V4
0
due July
due July
due July
due July
due July
due July
1942
1943
1944
20000000
20000000
20000000
1945 152500000
1945 17300000
1946 22600000
due but not presented
850000
Less Cash Reserve
Net Negotiable
253250000
in Treasury24772000
State Debt 228478000
NONNEGOTIABLE BONDS TO UNIVERSITY SYSTEM
3y2 due Jan 2 1958 200000
3 due Jan 2 1959 700000
4V4 due July 1 1985 17000000
4 due July 1 1986 2800000
4 due July 1 1987 500000
4 due July 1 1988 900000
4 due Feb 20 1989 1500000
4Vi due July 1 1989 200000
4 due July 1 1990 4000000
4 due Oct 1 1990 300000
4 due July 1 1991 5200000
4 due July 1 1992
5 due July 1 1985 24220217
7 due July 1 1942 250000
7 due July 1 1946 700000
June 301943
20000000
20000000
152500000
17300000
22600000
450000
232850000
232850000
M
200000
700000
17000000
2800000
500000
900000
1500000
200000
4000000
300000
5200000
5550000
24220217
700000
Less Cash Reserve in Treasury
Net NonNegotiable Bonds
58470217

63770217
63770217
58470217
00
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties No Interest
due March 25 19435 800047287 533368194
Certificates of Debt Refunding Bonds 2
March 15 19468 795000000 795000000
Less Cash Reserve in Treasury 266679093
1595047287 1061689101
PLEDGE OF STATE RAILROAD RENTS
W A R R Rental Warrant Discounts Not Int
due 4500000 monthly through 1949 405000000 351000000
Less Cash Reserve in Treasury 4500000 4500000
400500000 346500000
SUMMARY
Total State Debt Outstanding2311767504 1975988411
Less Cash Reserve in Treasury 29272000 567799310
2282495504 1408189101
Not including State Hospital Authority Debt393
STATE TREASURY
CURRENT CONDITIONS
June 301942 June 301943
ASSETS
CASH AND IN BANK1241376849 1516813907
LIABILITIES RESERVES SURPLUS
a
u
None
u RESERVES
Sinking Fund
Sinking Fund in Highway Dept Fund
Interest on Public Debt
Land Title Fund
Supreme Appeals and Superior Courts
General Assembly
Treasury Operations
Federal Funds
Revenue Collections for Account of Collecting Units
Spending Units Undrawn Allotments at end of year
Less shown under Sinking Fund
29272000
8823775
468987
2608222
1770150
16122
56073351
4542205
172273465

301120217
266679093
10788909
478492
703154
3538547
38787
36346668
361331165
266679093
SURPLUS
Unappropriated and Unencumbered
275848277 714345939
965528572 802467968
1241376849 1516813907
This Statement does not take into account funds in hands of Collecting and Spending
Units395
VETERANS SERVICE
OFFICE396
VETERANS SERVICE OFFICE
RECEIPTS 1942 1943
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 3000000 5000000
Budget Balancing Adjustments 1146921 1394701
Transfers Other Spending Units 1016 154
Total income receipts 4145905 3605145
CASH BALANCES JULY 1st
Budget Funds 55962 1380
4201867 3606525
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
2935536 2565520
1052947 787732
33570 22692
119574 102575
5650 5960
4913 36410
5150 12015
2500 5000
40647
519
CASH BALANCES JUNE 30th
Budget Funds
1380
Total expense payments 4200487 3538423
68102
4201867 3606525397
VETERANS SERVICE OFFICE
SUMMARY
It is the duty of the Veterans Service Office to disseminate informa
tion to veterans of any war military occupation or military expedition
since 1897 as to their rights and benefits under Federal or State Legisla
tion and to assist the veterans their dependents or beneficiaries in the
preparation and prosecution of claims before the appropriate governmen
tal departments
It is also the duty of the Veterans Service Office to report to the gov
ernmental agency interested all evidences of fraud deceit or unworthy
claims coming or brought to the attention of the Department
The general duty of the Department is to do and perform all things
possible for the interest and protection of the worthy veterans and to
cooperate with the Georgia departments the United Spanish War Veterans
the American Legion the disabled American Veterans of the World War
the American Red Cross and all other agencies of like nature
LEGAL RESTRICTIONS ON THE EXPENDITURE OF FUNDS
The salary of the Director of the Veterans Service Office is fixed at
4 000 00 per annum The Director of the Department is authorized to
employ such assistance and clerical help as the budget of the Department
will authorize
No funds available can be used for the purchase of any passenger carry
ing automobile and in lieu thereof each official or employee is required to
furnish out of their own personal funds such automobile as may be neces
sary for their official use and shall receive for the use of such automobile
for expense of operating same an amount not to exceed 5 cents per mile
No funds can be expended to purchase any supplies materials or equip
ment from other sources than as certified by the Supervisor of Purchases
No funds can be expended by any official or employee to purchase for
resale any commodity for the personal or individual ownership of any
person connected with the Department
All other expenditures are regulated by the provisions of law which
state that no payment can be made and no obligation can be incurred
against any funds appropriated for this Department or otherwise coming
into its hands unless same has been included in the budget of this Depart
ment and approved by the Budget Bureau as provided by law Any ex
penditure or obligation authorized or incurred by any official or employeeOBJECT
Personal Services
Travel Expense
1943
2565520
787732
1942
2935536
1052947
398
of this Department in violation of the above provision of law may be de
clared to be void and should there be any such void items the expenditure
or obligation is deemed to be illegal and any official authorizing and making
such obligation or taking part therein is liable to the State for the full
amount
FINANCIAL CONDITION AT JUNE 30 1943
The Veterans Service Office ended the year June 30 1943 with a cash
surplus of 68102 All accounts payable were reported paid reflecting ex
cellent management on the part of the officials of the Veterans Service
Office
This surplus of 68102 compares with the surplus of 51962 at June
30 1941 and with the surplus of 1380 at June 30 1942
FUNDS AVAILABLE FOR OPERATIONS
The total funds provided for the operations of this agency at the year
ended June 30 1943 amounted to 4185426 of which 4184046 was the
current years appropriation and 1380 was the cash balance on hand at
the beginning of the period
The budgets of the Veterans Service Office were held to a minimum for
the period and 578747 of the funds for its operations were lapsed to the
general fund of the State leaving the net funds approved for expenditure
on budget at the figure of 3606679
DISPOSITION OF AVAILABLE FUNDS
Of the 3606679 funds available 3538423 was expended for the op
eration of the Department and 154 was transferred to the Supervisor of
Purchases Office for the pro rata part of the cost of purchasing for the
Veterans Service Office The remaining 68102 is accounted for by cash
in the bank at June 30 1943
The 3538423 expended for the operation of the Department in the
last fiscal year compares with 4200487 expended for the year ended June
30 1942 and with 2869761 expended for the year ended June 30 1941
The comparison of the items of expenditure is as follows
YEAR ENDED JUNE 30
1941
2119001
420109399
Supplies Materials 22692
Telephone Telegraph and Postage
Water Service
Publications
Repairs
Rent
Insurance
Equipment
Miscellaneous
22692 33570 57833
02575 119574 126197
5960 5650 00
36410 4913 19555
12015 5150 2795
00 00 815
5000 2500 5000
00 40647 118456
519 00 00
i
Totals3538423 4200487 2869761
At June 30 1943 the number of employees and officials on the pay roll
of the Veterans Service Office was 11 This compares with 17 at June 30
1942 and with 17 at June 30 1941
GENERAL
Official bond of the Director is fixed by law at 500000 per annum and
good and sufficient bonds are on file for Mr C Arthur Cheatham the
present Director and for Mr Claude H Peacock the former Director
The records of the office are well kept and all expenditures are within the
provisions of law and budget approvals
Appreciation is expressed to the officials and staff of this office for the
cooperation rendered this department during this examination and through
out the year401
BOARD OF
WORKMENS COMPENSATION402
BOARD OF WORKMENS COMPENSATION
RECEIPTS 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Earnings Protection Services
Transfers Other Spending Units
Total income receipts
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
1943
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
State Revenue Collections Unfunded
10382486 10390669
371548 1665055
28500 15925
708398 701131
9331040 8040408
10
11702
113730
7714127
327139
272353
324750
118642
9169
136350
9628
363493
67091
113730
67091
113730 1
9456472 8221239
7191554 t
241015 1
150672 f
280136 I
27125 j
21781 i
110495 r
12419 1
38715 r
9275651 8073912 i
33587 I
113730 I
10 1
9456472 8221239403
BOARD OF WORKMENS COMPENSATION
SUMMARY
FINANCIAL CONDITION
The State Board of Workmens Compensation which succeeded the In
dustrial Board under authority of Legislative Act approved February 8
1943 was in good financial condition at the end of the fiscal year June 30
1943 having a surplus of 33587 after providing reserve to cover 113730
of funds held as custodian and 10 in revenue collections to be paid into
the State Treasury There were no accounts payable or other liabilities
reported outstanding June 30 1943
REVENUE COLLECTIONS
This Board collects as revenue assessments on employers electing to come
under the provisions of the Workmens Compensation Act and other minor
income from penalties and sales of transcripts
In the year ended June 30 1943 revenue collections from the above
sources were 9745214 of which 9740434 was from assessments after
deducting refunds and adjustments and 4780 from sale of transcripts
DISPOSITION OF REVENUE COLLECTIONS
Of the 9745214 revenue collections 9745204 was paid into the State
Treasury before the end of the period and 10 remained on hand June 30
1943 to be cleared into the State Treasury in the next fiscal year
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
The appropriation by the State for the operation of this agency was
90 041 44 for the fiscal year ended June 30 1943 However this exceeded
expenditures approved on budgets by 278530 and this amount was duly
lapsed June 30 1943 as provided by law reducing appropriation to 87
256 14 From the 8725614 appropriation income 1135 was transferred
to the State Supervisor of Purchases to cover the pro rata share of the
cost of purchasing leaving 8724479 net income supplied by the State for
the period
Supplementing this 8724479 from the State was 15925 income from
sale of transcripts making the total income available to the Board to meet
the years operating cost 8740404
OPERATING COST FOR THE FISCAL YEAR ENDED JUNE 30 1943
The expenditures for the operation of this agency for the period under
review amounted to 8773908 of which 8740404 was from available
income and 33504 from cash on hand404
This expenditure of 33504 from cash reduced cash balance of 67091
at the beginning of the period to 33587 at June 30 1943 As there were I
no liabilities reported as outstanding this cash balance of 33587 on hand I
June 30 1943 is available for expenditure for operations in the next fiscal
year provided the expenditure is reapproved on budget
Of the expenditures totaling 8773908 for the year 1791554 or
8196 was for personal services 241015 or 275 for travel expense
810491 or 924 for rents and 530848 or 605 for all other items
of expense
The 810491 expenditure for rent consists of 699996 paid to the
Capitol Square Improvement Committee for office rent 109745 to Inter
national Business Machine Corporation for equipment rental and 750 for
safe deposit box
COMPARISON OF OPERATING COSTS
The 8773908 expenditures for operations for the year ended June 30
1943 were 1201739 less than for the preceding fiscal year ended June 30
1942 and 922732 less than for the year ended June 30 1941 and the num
ber of employees at June 30 1943 was 32 as compared with 37 on June 30
1942 and 33 June 30 1941 as shown in the following comparative state
ments
YEAR ENDED JUNE 30
1943 1942
Personal Services 7191554
Travel Expense 241015
Supplies and Materials 150672
Telephone Telegraph Postage 280136
Printing and Publicity 27125
Repairs 21781
Rents 810491
Insurance and Bonding 12419
Equipment Replacements 38715
Miscellaneous
Totals 8773908
Number of Employees at June 30 32 37
1941
7714127 7819570
327139 324090l
272353 1728631
324750 3395391
118642 324ll
9169 127831
836346 836346J
9628 101171
363493 l4822l
700fl
9975647 9696640
33405
GENERAL
Under the Workmens Compensation Act employers are required to in
sure liability under the Act either by insuring in a surety company licensed
to do business in the State of Georgia or qualify as a selfinsurer If em
ployer elects to qualify as a selfinsurer bond must be made in an amount
prescribed by the Board of Workmens Compensation to secure payment
direct for any liability incurred under the Act Schedule of selfinsurers is
shown in the report with type and amount of bonds deposited by each with
the Board at June 30 1943
The Chairman the Director and the SecretaryTreasurer of the Board
are each bonded in the amount of 1000000
Books and records of the Board were found in good order all receipts
were properly accounted for and all expenditures were within the pro
visions of law and approved budgets
Appreciation is expressed to the officials and staff of the Board for the
cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets406
BOARD OF WORKMENS COMPENSATION
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
Cash in Banks
147327
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
None reported
CASH RESERVES
Funds held as Custodian
For Funding to State Treasury
CASH SURPLUS
For Operations
113730
10
113740
33587
147327407
UNIVERSITY SYSTEM
OF
GEORGIA408
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments
Transfers Other Spending Units
State Department of Education
University System Public Trust Funds
State Supervisor of Purchases
Revenues Retained
Grants U S Government
Donations

1942
218000000 i
27200648
Earnings Educational Services
Earnings Development Services
Total income receipts
31255809
4941387
1599527
118106505
15499625
352651939
9137601
1943
293800000
72773221
32826540
4490814
682927
152820176
9518289
596464328
12894553
720792691 1029358552
NONINCOME
Public Trust Funds
Gifts for Principal
Investments
Income on Investments
5210240 5409721
11137314 47880809
15059094 17484140
Transfers to Budget Funds 4941387 4490814
Total public trust funds 26465261 55464414
Private Trust Funds 155805037 183150727
Loans 9087960 41383877
Total nonincome receipts 191358258 279999018
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
63258751
14964961
1801046
38849346
26577500
13881143
Total cash balances
80024758 79307989
992175707 1388665559II
409
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
PAYMENTS
EXPENSES
Personal Services
Travel
Supplies Materials
Communication
1942
438257318
19692116
138359215
6954292
Heat Light Power Water 17634138
6976158
5889252
5056786
6917108
566689
56000
s 14358694
10098203
5237180
Publications
Repairs
Rents
Insurance
Interest
Pensions
Equipment
Miscellaneous
Miscellaneous Scholarships
Total Expense
1943
489169689
20878387
296367684
7833482
23085983
6404510
15126295
5367625
7780354
849252
81000
12276517
24782837
5926183
676053149 915929798
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Publications
Repairs
Rents
Miscellaneous
Contracts
Equipment
1262531 2363694
341981 2089162
3974 900
38381 38331
720
42728
40108750 75217695
16017827 23257996
JJtj
Total Outlay
NONCOST
Public Trust Funds
Investment
57816892 102967778
Expenses Objects of Trust
14064671 36105208
788051 565092
Total public trust funds 14852722 36670300
Private Trust Funds 143724940 211856364
Loans 20420015 44931576
Total NonCost
178997677 293458240
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
38849346 45762623
26577500 46371614
Private Trust Funds 13881143 14824494
Total cash balances 79307989 76309743
Total Payments
992175707 1388665559411
UNIVERSITY SYSTEM
REGENTS OFFICE412
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
1942
1943
Budget Balancing Adjustments
218000000 293800000
27200648 72773221
Transfers Other Spending Units 185981028 216122690
Revenues Retained
Grants U S Government 4515264 1057694
Donations 1654434 123215
Earnings Educational Services 5550 982285
Total income receipts 10993572
NONINCOME
Private Trust Accounts 11759176
CASH BALANCES JULY 1st
Budget Funds 12079761
Public Trust Funds 50000
PAYMENTS
7067283
29984094
11207871
50000
34882509 48309248
EXPENSE
Personal Services
Travel
Supplies Material
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
4830397
1013711
125978
380295
62439
6575
26125
53914
7067
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Publications
Miscellaneous
Contracts
Equipment
Total outlay payments
292379
5501
3974
38614
4435032
583461
4182747
413627
89535
334382
112624
55433
26125
5051
6064
Total expense payments 6506501 5225588
10000
6969445
259955
5358961 7239400
NONCOST
Private Trust Accounts 11759176 29984094
CASH BALANCES JUNE 30th
Budget Funds 11207871
Public Trust Funds 50000
5810166
50000 I
34882509 48309248413
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
CENTRAL OFFICE
SUMMARY
ACTIVITIES OF THE BOARD OF REGENTS OF THE
UNIVERSITY SYSTEM OF GEORGIA
Under the laws of this State the management and government of all
branches of the University System is vested in the Board of Regents with
the provision that they make annual inspection of each institution and re
port the results of the inspection to the Board It is part of the duties of
the Board of Regents to allocate or distribute all appropriations made by
the General Assembly of Georgia for the support of the University
branches in such a way and manner and in such amount or amounts as
will further efficient and economical administration of the University
System
LEGAL RESTRICTIONS ON EXPENDITURE OF FUNDS
The salary of the Secretary of the Board of Regents can not exceed
500000 per annum and he is required by law to devote his entire time
to the duties of the Board
The members of the Board of Regents under provision of law receive
700 per day plus actual transportation incurred in lieu of actual expenses
in connection with meetings of the Board or on tours of inspection The
members of the Board receive no emolument or compensation for their
services
When monies or properties are appropriated by the Legislature or re
ceived from any other source by the Board for the use and benefit of any
particular institution the Board is prevented by law from using the monies
or property for any other purpose except for the benefit of the institutions
for which originally provided
No funds available can be used for the purchase of any passengercarry
ing automobile and in lieu thereof each official or employee is required to
furnish out of their own personal funds such automobile as may be neces
sary for their official use and shall receive for the use of such automobile
for expense of operating same an amount not to exceed 5 cents per mile
No funds can be expended to purchase any supplies materials or equip
ment from any sources other than as certified by the Supervisor of Pur
chases
No funds can be expended by any official or employee to purchase for
resale any commodity for the personal or individual ownership of any
person connected with the University System414
No payment shall be made and no obligation shall be incurred against
any fund allotment or appropriation unless same has been included in the
Budget of the respective agency and approved as provided by law Every
expenditure or obligation authorized or incurred in violation of the pro
visions of this Section shall be void Every payment made in violation of
the provisions of this Section shall be deemed illegal and every official
authorizing or making such payment or taking part therein and every
person receiving such payment or any part thereof shall be jointly and
severally liable to the State for the full amount so paid or received
FINANCIAL CONDITION AT JUNE 30 1943
The office of the Board of Regents ended the year in a good financial con
dition having a surplus of 4179391 after providing the necessary re
serves to cover the outstanding accounts payable of 80600 the necessary
reserve to apply on the reconstruction of the Moore Dormitory at the North
Georgia College on which the insurance collected amounted to 981985
the necessary reserve to hold in tact the W F Bodie Fund the trust fund
amounting to 50000 and the necessary reserve to complete the PWA
Building Program in the amount of 568190
The surplus of 4179391 is earmarked for the following purposes allot
ment to branches of the University System for maintenance 814816
allotment for buildings and equipment 2854566 for future operations of
the Central Office 54858 for future operations of the Supervising En
gineers Office 49307 for future operations of the Soil Conservation Com
mittee 181025 and for resurvey of the University System 224819
INCOME AVAILABLE FOR OPERATIONS FOR YEAR
ENDED JUNE 30 1943
The Board of Regents Office is supported in the main by appropriations
made by the General Assembly of Georgia For the year ended June 30
1943 the total funds provided from the State were 220226779 of which
215321853 was allotted to the various units of the University System
leaving the 4904926 available for the use of the Board of Regents
In addition to the State funds the Board received 1057694 from the
United States Government on PWA grants for construction and 123215
as a gift from the General Education Board for a survey of the University
System and 300 was received as miscellaneous earnings making the total
available to the Regents Office from the years income 6086135
In addition to the 6086125 income for the year the Board of Regents
had on hand at the beginning of the year various cash reserves of 112
57871 the largest item of which was a building fund reserve of 10034108
The income for the year together with the cash balances on hand made415
17344006 available to cover the expenditures of the office of the Board
of Regents for the year
DISPOSITION OF AVAILABLE FUNDS FOR THE
YEAR ENDED JUNE 30 1943
From the 17344006 available funds 136505 was expended for the
expense of the Regents 3252846 was expended for the Chancellor and
administrative expense of the Regents Office 1395859 was expended for
the Supervising Engineers Office 35181 for the resurvey of the Uni
versity System under General Education Board sponsorship 405197 was
expended in connection with the State Soil Conservation Committee
407455 was expended for buildings and equipment in cooperation with
the United States Public Works Administration 6831945 was expended
for the construction of a S Price Gilbert Memorial Infirmary at Athens
Georgia and 837 was transferred to the Supervisor of Purchases Office
for the pro rata part of the cost of purchasing for the benefit of the Regents
Office The remaining funds of 4878181 are accounted for in the cash
balances on hand at June 30 1943 the close of the fiscal year
COMPARISON OF THE ACTIVITY COST OF THE BOARD OF REGENTS
1941 1942 1943
General Administration 4599838 3742827 3389351
ReSurvey of System 629941 824684 35181
Soil Conservation 838824 537729 405197
Old DebtClarkesville 179078
Prison Farm Demonstration 466750
Construction Cost 24361773 5358961 7239400
Included in the following pages of this report is a complete analysis of
the various objects of expenditure made in connection with the administra
tion of this office together with the detail of personal services and travel
expense
GENERAL
The financial records of the Regents Office are accurate and complete all
information was readily obtainable and all receipts and disbursements
were properly accounted for and within the provisions of law
Official bond of the Secretary and of the Treasurer are in the amount of
2500000 each and are in proper form
Appreciation is expressed for the cooperation and assistance of the
Chancellor and administrative staff as rendered the State Auditors office
throughout the year416
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIACENTRAL OFFICE
P W A AND REGENTS BUILDING PROGRAM
BEGINNING 1936 TO JUNE 30 1943COST AND PARTICIPATION
Location and Description
AlbanyGirls Dormitory
AmericusBoys Dormitory
AmericusGirls Dormitory
AmericusAuditoriumGym
AthensBoys Dormitory
AthensScience Bldg
AthensGirls Dormitory
AthensAgri Ext Bldg
AthensClassroom Bldg
AthensDairy Prod Bldg
AthensLab School Bldg
AthensDairy Barn
AthensNew Moore Col
AthensBoys Dormitory
AthensGirls Dormitory
AthensBoys Dormitory
AthensHome Ec Bldgs
AthensForestry Bldg
AthensAuditoriumFine Arts Bldg
AthensBoys Dormitory
AthensDining Hall
AthensDemolitionExcav
AthensGilbert Memorial Infirmary
AthensA A A Bldg Part
Atlanta TechAuditorium
AtlantaMech Eng Bldg
AtlantaCivil Eng Bldg
AtlantaResearch Bldg Boys Dormitory
AugustaClassroom Bldg
AugustaClassroomClinic
AugustaLab Excav
CarrolltonRural Arts Bldg
CarrolltonGirls Dormitory
CarrolltonLibrary
CarrolltonAud D Hall
CochranBoys Dormitory
CochranDining Hall
CochranLibrary
Total Cost
3478180
3235537
6116148
6204135
4688847
9534141
10244963
7831704
21570915
12279866
14818205
3466979
3797140
10692864
14356415
7014496
11191997
12880474
36951777
9220111
13378821
36930
9393622
2122947
9291079
15362621
13011630
33645111
7987575
7893861
35000
3602315
3651767
3551882
5002260
2682903
3713559
3220683
Source of Funds
P W A Regents
1431000
1125000
2720284
2362500
1575000
4095000
3375000
3150000
8508400
3735000
6120666
1125000
1125000
4756930
5130000
2962745
4979799
5401496
16168561
4068723
5979361
4176702
6887335
5822145
14950130
3375000
3453179
1395000
1125000
450000
2222428
1125000
1417500
1260000

20471
21105
33958
38416
31138
54391
68699
46817
130625
85448
86975
23419
26721
59359
92264
40517
62121
74789
207832
51513
73994
369
93936
21229
51143
84752
71894
186949
46125
44406
350
22073
25267
31018
27798
15579
22960
19606
80
37
64
35
47
41
63
04
15
66
39
79
40
34
15
51
98
78
16
88
60
30
22
47
77
86
85
81
75
82
00
15
67
82
32
03
59
83ngBBgguaauHmBBmmmmBaBam
417
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIACENTRAL OFFICE
P W A AND REGENTS BUILDING PROGRAM
BEGINNING 1936 TO JUNE 30 1943COST AND PARTICIPATION
Location and Description
DahlonegaGirls Dormitory
DahlonegaBoys Dormitory
DahlonegaD HallAud
DahlonegaLibrary
DouglasAuditorium Gymnasium
Swimming Pool
DouglasLibrary
Total Cost
5004833
7304071
6370942
3846646
3299874
3715258
2760527
8739420
ForsythGirls Dormitory
MilledgevilleGirls Dormitory
MilledgevillePhy Educ Bldg 10304561
MilledgevilleGirls Dormitory 12509429
5993199
10897523
55000
6457119
8527180
1372707
6596596
8979370
6606
3749545
4069277
1667618
7363661
6021721
6176308
7363072
MilledgevilleMusic Bldg
MilledgevilleSchool Bldg
MilledgevilleDormExcav
StatesboroGirls Dormitory
StatesboroBoys Dormitory
StatesboroWater Tank
StatesboroLibrary
StatesboroSchool Building
StatesboroD HallExcav
Tifton ABACLibrary
TiftonBoys Dormitory
TiftonDining Hall
TiftonAuditoriumGym
Tifton CPE S Research Bldg
ValdostaGirls Dormitory
ValdostaLibrary
Source of Funds
P W A Regents
2249133
2700000
2853384
1711048
1350000
1350000
1125000
3510000
4343000
4455000
2604142
3690000
2700000
3825000
607500
1327500
3690000
1667723
1575000
675000
3271635
2587500
2700000
3261700
2755700
4604071
3517558
2135598
1949874
2365258
1635527
5229420
5961561
8054429
3389057
7207523
55000
3757119
4702180
765207
5269096
5289370
6606
2081822
2494277
992618
4092026
3434221
3476308
4101372
Total 496311523 197384149 298927374
Estimated Unpaid Costs and
Liability Therefor
Expenditures and Source of Funds
to June 30 1943
568190 568190
495743333 197384149 298359184418
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIACENTRAL OFFICE
P W A AND REGENTS BUILDING PROGRAM
BEGINNING 1936 TO JUNE 30 1943COST AND PARTICIPATION
Payments Distributed by Period
In Year ended August 31 1936
In Ten Months ended June 30 1937
In Year ended June 30 1938
In Year ended June 30 1939
In Year ended June 30 1940
In Year ended June 30 1941
In Year ended June 30 1942
In Year ended June 30 1943
Total Cost
11165840
86200746
100932622
155535143
105025249
24285372
5358961
7239400
Source of Funds
P W A Regents
33870000
48109225
61456195
40518640
7857131
4515264
1057694
11165840
52330746
52823397
94078948
64506609
16428241
843697
6181706
Total Payments through
June 30 1943
495743333 197384149 298359184
In Regents Participation are included
Investments by Endowment Funds of Branches
In Year ended Aug 31 1936 Univ of Georgia
In Year ended June 30 1939 Univ of Georgia
In Year ended June 30 1939 Ga Tech
In Year ended June 30 1940 Ga Tech returned
In Year ended June 30 1940 Univ of Ga
Investment by Agr Ext Service U of Ga Mtce Fund Year ended 63041
Gift by S Price Gilbert Infirmary Year to 63041
Gift by Julius Rosenwald Fund West Ga Library Year to 63041
Gift by Julius Rosenwald Fund returned In Year to 63042
4000000
27980600
19044119
349138
174123
1500000
7790000
1865670
5826
61999548419
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIACENTRAL OFFICE
BALANCE SHEET
AT JUNE 30 1943
BUDGET FUNDS
ASSETS
OPERATIONS
Cash in Banks
P W A BUILDING PROGRAM
Cash in Bank
LIABILITIES SURPLUS
OPERATIONS
Accounts Payable Central Office
Surplus for future operations
Allotment to Branches Maintenance
Allotment for building and equipment
Central Office 135458 less 80600
Supervising Engineer
Soil Conservation Committee
ReSurvey of University System
P W A BUILDING PROGRAM
Reserve to complete
PUBLIC TRUST FUND
5241976
568190
5810166
80600
814616
3836551
54858
49307
181025
224819
5241976
568190
5810166
ASSETS
Cash in Bank Farmers Bank Forsyth
LIABILITIES
W F Bodie Fund
50000
50000421
UNIVERSITY SYSTEM
GEORGIA NORMAL AND AGRICULTURAL COLLEGE
ALBANY422
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA NORMAL AND AGRICULTURAL COLLEGE ALBANY
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Gifts
Total income receipts
2787883 4640634
4266032
7500
3895093
5000
7061415 8540727
CASH BALANCES JULY 1st
Budget Funds
975224
431842
8036639 8972569
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Equipment
CASH BALANCES JUNE 30th
Budget Funds
3810595 3436465
98122 22208
2551282 1892225
106067 93894
237661 591710
27703 23979
105650 204776
65250 40700
203878 129175
257856 157145
23567 27313
7487631 6619590
l171i
431842
1193781
1159198

8036639 8972569423
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA NORMAL AND AGRICULTURAL COLLEGE ALBANY
SUMMARY
FINANCIAL CONDITION
The Georgia Normal and Agricultural College colored at Albany Geor
gia ended the fiscal year June 30 1943 in good financial condition having
a surplus of 927733 after providing the necessary reserve to cover out
standing accounts payable of 82804 and reserving 364794 for unearned
income and inventories
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
The total income of this college for the year ended June 30 1943 was
8550093 of which 3500000 or 4093 was from allotment for general
operations and 1150000 or 1346 allotment for purchase of the Presi
dents home made by the Board of Regents from State Appropriation
funds 1479392 or 1730 from student fees 2308621 or 2700
from dormitories and dining halls and 112080 or 131 from other
sources These receipts compare with previous years income as follows
YEAR ENDED JUNE 30
1943
1942
1941
Board of Regents 4650000 2666567 4925673
State Dept of Education
Vocational FundsI 150143 1092943
Earnings
Student fees 1479392 1654155 1713925
Dormitories and Dining Halls 2308621 2205174 2398648
Other Sources 112080 114235 325523
Totals 8550093 6790274 10456712
From the total income of 8550093 for the period under review 9366
was transferred to the State Supervisor of Purchases to cover the pro rata
share of the cost of purchasing leaving 8540727 income available to meet
the years operating cost424
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
From the 8540727 available income 7813371 was expended for op
erations and outlay and 727356 remained on hand as part of the cash
balance at June 30 1943
The addition of 727356 to cash increased cash balance of 431842 at
the beginning of the period to 1159198 at June 30 1943 The first lien
on this cash balance of 1159198 is for payment of 82804 in outstand
ing accounts payable and the remainder after making provision for un
earned income is available for expenditure for operations in the next fiscal
period provided the expenditure is reapproved on budget
Of the expenditures totaling 7813371 for the period covered by this
report 6619590 was for current operating expense 43781 for construc
tion and 1150000 for purchase of the Presidents home The purchase of
the Presidents home was provided for by special allotment by the Board
of Regents in the amount of 1150000
COMPARISON OF OPERATING COSTS
The 7813371 expenditures for the year ended June 30 1943 were
208574 in excess of expenditures for the preceding fiscal year ended June
301942 and 1706691 less than for the year ended June 30 1941 as shown
in the following comparative statements
YEAR ENDED JUNE 30
BY ACTIVITY
1943
1942
1941
Administration 977007 1211437
Plant 2319944 1345256
Library 55052 147434
Instruction 2283681 2264724
Dormitories and Dining Halls 2165642 2194759
Book Store 299968
National Defense Training 76250
N Y W Medical Fund 7139
Athletics 12045 57830
1310591
1626266 8
119318 B
2593349 il
3870538 Bl
7813371 7604797 9520062 2BY OBJECT
425
Personal Services3436465
Travel Expense 22208
Supplies Materials 1892225
Communication 93894
Heat Light Water 591710
Printing Publicity 23979
Repairs 204776
Insurance Bonding 129175
Rents 40700
Equipment Replacements 157145
Miscellaneous 27313
Subtotals 6619590
Outlay
Equipment
Construction 43781
Purchase of Presidents Home 1150000
7813371
Number of Employees June 30 26
Average enrollmentRegular term 169
3810595 4131913
98122 69115
2551282 3098226
106067 127749
237661 256568
27703 39721
105650 549629
203878 223474
65250 164533
257856 386718
23567 37286
7487631 9084932
117166 94141
340989
7604797 9520062
32 28
255 257
GENERAL
The President of the College is bonded in the amount of 500000 and the
cashier the clerk and the assistant bookkeeper for 200000 each
The accounts of this College are kept in the office of the Board of Regents
in Atlanta and were found in good order All receipts were properly ac
counted for and all expenditures for the period were within the provisions
of law and approved budgets
Appreciation is expressed to the officials and staff of the Regents and
the College for the cooperation and assistance given the State Auditors
office during this examination and throughout the year and for their dili
gence in following in their expenditures the approved budgets426
GEORGIA NORMAL AND AGRICULTURAL COLLEGE ALBANY
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
CASH IN BANK 1159198
INVENTORIES 61132 83508
144640

STUDENT ACCOUNTS RECEIVABLE 32518 38975
71493

1375331
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
82804
RESERVES
Unearned Income
Students Board and Room Rent
Students Fees
For Inventories
95215
124939
144640
364794
SURPLUS
927733
1375331427
UNIVERSITY SYSTEM
GEORGIA SOUTHWESTERN COLLEGE
AMERICUS428
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
1942
1943
4122483 4115830
5048881 3612293
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Equipment
CASH BALANCES JUNE 30th
Budget Funds
9171364 7728123
1056321
1064493
10227685 8792616
4921658 4466610
93638 53855
2413709 1612243
113471 99132
313978 259253
90255 66639
93579 129503
108981 60828
71332 10866
36021 15593
8256622 6774522
651120
255450
1064493
411750
263654
1342690
10227685 8792616429
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
SUMMARY
FINANCIAL CONDITION
The Georgia Southwestern College at Americus Georgia was in good
financial condition at the end of the fiscal year June 30 1943 having a
surplus of 1102550 after providing the necessary reserve to cover
158700 in outstanding accounts payable and reserving 81440 for funds
on deposit in the closed Planters Bank of Americus
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
The total income of the College for the year ended June 30 1943 was
7741709 of which 4125926 or 5330 was from allotment by the
Board of Regents from State Appropriation funds 1065845 or 1377
from student fees 2277934 or 2942 from dormitories and dining
halls and 272004 or 351 from other sources
From the total income of 7741709 for the period 13586 was trans
ferred to the State Supervisor of Purchases to cover the pro rata share of
the cost of purchasing leaving 7728123 income available to the College
to meet the years operating cost
The 7728123 available income for the year ended June 30 1943 was
1443241 less than the net income for the preceding year ended June 30
1942 and 3458883 less than for the year ended June 30 1941 the reduced
income reflecting the result of a drop in enrollment from 351 for the 1941
fiscal year to 277 for the 1942 year and to 150 for the 1943 year as shown
in the following comparisons
YEAR ENDED JUNE 30
1943
1942
1941
Regents Allotment 4125926
Student Fees 1065845
Dormitories and Dining Halls 2277934
Other Income 272004
Subtotals 7741709
4154238
1753802
3022491
272588
5401666
2114924
3294439
402559
9203119 11213588430
Less
Transfers to the State Super
visor of Purchases 13586 31755 26582
Totals
7728123 9171364 11187006
Average Enrollment Regular Term 150
277
351
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
From the 7728123 available income 7749926 was expended for op
erating expense and outlay and 278197 remained on hand as part of the
cash balance at June 30 1943
This addition of 278197 to cash increased cash balance of 1064493
on hand at the beginning of the period to 1342690 on hand June 30 1943
The first lien on this cash balance is for payment of 158700 in outstand
ing accounts payable and the remainder after deducting 81440 for funds
on deposit in the closed Planters Bank of Americus is available for ex
penditure in the next fiscal period provided the expenditure is reapproved
on budget
Of the expenditures totaling 7449926 for the period under review
6774522 was for general operating expense 263654 for new equipment
and 411750 for new buildings and improvements
COMPARISON OF OPERATING COSTS
The expenditures of 7449926 for the year ended June 30 1943 were
1713266 less than for the preceding fiscal year ended June 30 1942 and
3136684 less than for the year ended June 30 1941 as shown in the
following comparative statements
YEAR ENDED JUNE 30
BY ACTIVITY
1943
1942
1941
Administration 1063686 1291891 1214387
Plant 659484 902967 2223873
Library 263482 236111 380968
Instruction 2584499 3114972 3478050
Dormitories 656208 1226652 795055
Dining Halls 1491830 2187574 2406569Farm 629086
Book Store 83833
Dwelling House 17818
127035
75990
431
61077
26631
Totals 7449926 9163192 10586610
BY OBJECT
Personal Services 4466610
Travel Expense 53855
Supplies Materials 1612243
Communication 99132
Heat Lights Water Power 259253
Printing Publicity
Repairs
Insurance Bonding
Equipment Replacements
Miscellaneous
66639
129503
60828
10866
15593
4921658 5220688
93638 125636
2413709 2818854
113471 108431
313978 318807
90255 119831
93579 396504
108981 216462
71332 77135
36021 40520
Subtotals 6774522 8256622 9442868
Outlay
Lands Improvements 411750 651120 581549
Equipment 263654 255450 562193
Totals 7449926 9163192 10586610
Number of Employees at June 30th 22
Average EnrollmentRegular Term 150
33
277
36
351
GENERAL
Miss Flavia Tweed Treasurer and Recorder of the College is bonded in
the amount of 500000
Books and records were found in good order all receipts were properly
accounted for and all expenditures for the period were within the limits of
approved budgets and provisions of State law
Appreciation is expressed to the officials and staff of the College for
the cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets432
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
CASH ASSETS
Available Cash
1342690
LIABILITIES
ACCOUNTS PAYABLE
D M Still Roof Repairs 47700
Rufus Wiggins Roof Repairs 111000 158700
RESERVE
For Balance in Planters Bank Defunct
81440
SURPLUS
For Operations
1102650
1342690 1433
UNIVERSITY SYSTEM
DIVISION OF AGRICULTURAL EXTENSION434
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
RECEIPTS 1942
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 7500000
Revenues Retained
Grants from U S Government 73271871
Donations 299000
Earnings Development Services 129599
Total income receipts 81200470
CASH BALANCES JULY 1st
Budget Funds 931823
1943
7500000
91239845
501000
64602
99305447
722593
82132293 100028040
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
70481368
5368218
2743110
550453
153026
1635047
33788
340809
103881
81409700
722593
71686240
5168369
1619435
629929
147229
1642881
63487
181897
89720
81229187
18798853
82132293 100028040435
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
SUMMARY
FINANCIAL CONDITION
The Division of Agricultural Extension at Athens ended the
fiscal year June 30 1943 in good financial condition with a surplus of
19218768 consisting of 18798853 in cash and 419915 in account re
ceivables and reporting no outstanding accounts payable
The cash on hand included the sum of 16787256 belonging to the
Emergency Farm Labor Fund a Federal appropriation of 18000000 for
that project having been received in May 1943
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
For the year ended June 30 1943 the income available to the Division
to meet the years operating cost was 99371220 of which 7500000 or
755 was from allotment by the Board of Regents from State Appro
priation funds 91239845 or 9182 from Federal Grants 276000
or 27 from Clarke County for payment of salaries of county and home
demonstration agents and 355375 or 36 from rents donations and
miscellaneous sources
Of the Federal Grants totaling 91239845 for the period 15681749
was from the SmithLever Fund 51129331 from the BankheadJones
Fund 3785495 from the CapperKetcham Fund 2643270 from the
Further Development Fund and 18000000 from the Emergency Farm
Labor Fund
This is the first year in which the Emergency Farm Labor Fund Grant
has been received by the Division Other Federal Grants in the period un
der review were approximately the same as in previous years
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30
1943
From the 99371220 available income 81229187 was expended for
the operations of the Division accounts receivable were increased 65773
by expenditures for aecount of the Tennessee Valley Authority and 180
76260 remained on hand as part of the cash balance at June 30 1943
This addition of 18076260 to cash increased cash balance of 722593
on hand at the beginning of the period to 18798853 on hand June 30436
1943 and as there were no outstanding accounts payable or other liabilities
this amount is available for expenditure for operations in the next fiscal
period subject to budget reapproval
COMPARISON OF OPERATING COSTS
The expenditures of 81229187 for operations in the year ended June
30 1943 were 180513 less than expenditures for the preceding fiscal
year ended June 30 1942 and 541591 less than for the year ended June
30 1941 as shown in the following comparative statements
YEAR ENDED JUNE 30
BY ACTIVITY
1943
1942
1941
Administration 2001178 2622664 2552495
Publications 4164913 4124188 2510879
County Agent Work 40447391 41093193 41404906
Home Dem Agent Work 15234197 15197205 14734462
Home Improvement 362121 363516 384415
Nutrition 423627 394415 409131
Textiles and Clothing 444806 376513 394792
Utilization Preservation 464781 409377 413472
Home Industries 376783 331304 381252
Program Analysis 220000
Negro County Agent Work 4285944 4257143 4198000
Negro Home Dem Agent Work 2170832 2183554 2184430
Four H Club Work 2179504 2341392 2330116
Economics Marketing 2054873 2460838 2657986
Beef Cattle Sheep 521527 544534 475635
Dairying 455935 447962 454451
Poultry 478600 412225 422505
Swine 379441 367555 373232
Agronomy 1136918 1021697 1093038
Horticulture 820324 819469 853850
Agriculture Engineering 924081 857451 856908
Forestry 339175 559948 636295
Plant Pathology 305776
Soil Conservation 98772 223557 242752
Conservation Movie 30720
Emergency Farm Labor Program 1212744
Lands Buildings and Improvements 1500000
Totals 81229187 81409700 81770778BY OBJECT
437
Personal Services71686240 70481368 70397588
Travel Expense 5168369 5368218 5554193
Supplies Materials 1619435 2743110 2401123
Communication 629929 550453 535595
Heat Light Power Water 147229 153026 102343
Printing Publicity 1642881 1635047 762201
Repairs 63487 33788 28002
Rents 2000
Miscellaneous 89720 103881 122878
Subtotals 81047290 81068891 79905923
Outlay
Lands Buildings and
Improvements 1500000
Equipment 181897 340809 364855
Totals 81229187 81409700 81770778
Number of employees at June 30th 627
537
557
The increase in the number of employees from 537 at June 30 1942 to
627 June 30 1943 is attributable to the employment of additional per
sonnel for the Emergency Farm Labor Project which was begun in May
1943
GENERAL
The Citizens and Southern National Bank of Athens Georgia the de
pository for funds of the Division of Agricultural Extension has deposited
with the Federal Reserve Bank of Atlanta United States securities amount
ing to 55800000 as a deposit guarantee Safe keeping receipts covering
these securities are pledged to and held by the Board of Regents of the
University System of Georgia at the State Capitol in Atlanta
In the period covered by this report payments amounting to 9563643
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 1943 on the books of the Division of Agricultural Extension and
have been allowed by the United States government as offsets to Federal
SmithLever BankheadJones and CapperKetcham funds This amount
was not received or disbursed by the Comptroller of the University and
has not been included in this report438
Books and records of the Division of Agricultural Extension are kept
in the office of the Comptroller of the University of Georgia at Athens
Georgia and were found in excellent condition All receipts were properly
accounted for and expenditures for the period were within the limits of
approved budgets and provisions of State law
Appreciation is expressed to the officials and staff of the Division for
the cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets439
DIVISION OF AGRICULTURAL EXTENSION ATHENS
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
CASH ASSETS
Available Cash in Bank
Federal SmithLever and BankheadJones
Federal Emergency Farm Labor Fund
Conservation Movie Fund
State SmithLever Fund
Other
Accounts Receivable
Tennessee Valley Authority 194243
Tennessee Valley Authority Industries
Tennessee Valley Authority Reservoirs
573048
16787256
194280
596399
647870
292839
70026
57050
Total Assets
18798853
419915
19218768
LIABILITIES RESERVES SURPLUS
LIABILITIES
None Reported
RESERVES
None
SURPLUS
Unappropriated Surplus
19218768
Total Liabilities Reserves Surplus
19218768440
DIVISION OF AGRICULTURAL EXTENSION
ANALYSIS OF PAYMENTS BY ACTIVITY AND FUNDS
YEAR ENDED JUNE 30 1943
SmithLever
and
Bankhead Jones
Administration 1769994
Publications 4091377
County Agent Work 29157301
Home Demonstration
Work 13337426
Home Improvement 362121
Nutrition 423490
Textiles and Clothing 425793
Utilization Preservation 455636
Home Industries 376783
Program Analysis 220000
Negro County Agents 4275166
Negro Home
Dem Agents 2158425
Four H Club Work 2162726
Economics and
Marketing 2043738
Beef Cattle Sheep 521527
Dairying 455935
Poultry 478600
Swine 379441
Agronomy 1136918
Horticulture 820324
Agric Engineering 909364
Forestry 177175
Soil Conservation 98772
Conservation Movie
Emergency Farm
Labor Program
Totals 66238032
FEDERAL FUNDS
Capper
Ketcham
Further
Development
Emergency
and Labor
1896639 2643270
1888856
Total
Federal
1769994
4091377
33697210
15226282
362121
423490
425793
455636
376783
220000
4275166
2158425
2162726
2043738
521527
455935
478600
379441
1136918
820324
909364
177175
98772
1212744 1212744
3785495 2643270 1212744 73879541DIVISION OF AGRICULTURAL EXTENSION
ANALYSIS OF PAYMENTS BY ACTIVITY AND FUNDS
YEAR ENDED JUNE 30 1943
441
Smith
Lever
Offset
6741601
STATE FUNDS
Norris
Doxey SmithLever Conservation
Offset NonOffset Movie
231184
73536
8580
7915
137
19013
9145
10778
12407
16778
11135
162000
14717
30720
Total
State Total
231184 2001178
73536 4164913
6750181 40447391
7915 15234197
362121
137 423627
19013 444806
9145 464781
376783
220000
10778 4285944
12407 2170832
16778 2179504
11135 2054873
521527
455935
478600
379441
1136918
820324
14717 924081
162000 339175
98772
30720 30720
1212744
6741601 162000 415325 30720 7349646 81229187442
DIVISION OF AGRICULTURAL EXTENSION
ANALYSIS OP PAYMENTS BY OBJECT AND FUNDS
YEAR ENDED JUNE 30 1943
FEDERAL FUNDS
SmithLever
and Capper
BankheadJones Ketcham
Personal Services 57269956 3785495 2643270
Travel Expense
Supplies and Materials
Communication Service
Heat Light
Power Water
Printing and Publicity
Repairs to Equipment
Miscellaneous
4973616
1530864
557248
41950
1639931
44449
87978
Further Emergency Total
Development and Labor Federal
1076676 64775397
35760 5009376
44211 1575075
3097 560345
41950
1639931
44449
87978
Equipment
66145992 3785495 2643270 1159744 73734501
92040 53000 145040
66238032 3785495 2643270 1212744 73879541DIVISION OF AGRICULTURAL EXTENSION
ANALYSIS OF PAYMENTS BY OBJECT AND FUNDS
YEAR ENDED JUNE 30 1943
443
Smith
Lever
Offset
6741601
STATE FUNDS
Norris
Doxey SmithLever Conservation
Offset NonOffset Movie
78000
84000
6741601 162000
91242
74993
44360
69584
105279
2950
19038
1742
409188
6137

30720
6741601 162000 415325 30720
Total
State Total
6910843 71686240
158993 5168369
44360 1619435
69584 629929
105279 147229
2950 1642881
19038 63487
1742 89720
7312789 81047290
36857 181897
7349646 81229187
445
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA
ATHENS446
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Transfers from Public Trust Funds
Revenues Retained
Grants from U S Government
Donations
Earnings Educational Services
Total income receipts
NONINCOME
Public Trust Funds
Transfers to Spending Units
Investments
Income
Gifts for Principal
Private Trust Funds
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
1942
57426062
2306322
1943
71282816
1576912
7043396 7043396
1197460 67111
83543786 295022956
151517026 374858969
2661322
7560160
8411771
2166225
55727453
10272725
10792091
395019

1593350
45834386
8972180
7744835
71357193
6886994
16062897
3851265
243391110 510783169
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Miscellaneous Accts Pay Inventories
Total expense payments
OUTLAYS
Lands Improvements
Equipment
NONCOST
Public Trust Funds
Investments
Expenses Objects of Trust
Private Trust Funds
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
90073891
2366438
28978328
1688587
6151160
1147574
2839774
2821011
993299
162527
137222589
12352856
5327312
9417977
788051
59183699
6886994
16062897
3851265
106950921
1977138
177678940
2402875
9851571
888404
6048069
3062358
1229566
276348
310366190
53249417
6364507
32697110
565092
89340519
11765849
28269076 I
21834591 I
243391110 510783169 I447
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 975000
Revenues Retained
Donations 257500 ooft 0
Earnings Educational Services 22075523 44128984
Total income receipts
NONINCOME
Loans
CASH BALANCES JULY 1st
Budget Funds
23308023 44128984
3000000 3500000
59352 1766452
26367375 45862532
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Interest
Equipment
Miscellaneous
Scholarships
Total expense payments
OUTLAYS
Lands Improvements
Equipment
NONCOST
Loans
CASH BALANCES JUNE 30th
Budget Funds
6350806
3374973
2281092
192385
158569
134303
64867
114688
291114
512242
4570
558759
5120680
19159048
271471
9246250
1766452
8959949
5126805
4084131
175831
656414
128666
602448
562900
65344
388682
1824950
5807683
28383803
415794
1135907
13100000
2827028
26367375 45862532448
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA PRESS
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Earnings Educational Services
2952022 3003222
CASH BALANCES JULY 1st
Budget Funds
90758 201802
2861264 2801420
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
1309857
16588
1492947
50462
43068
30349
30000
5457
53198
31140
1384907
4744
1459631
47327
16790
41390
3318
3498
Total expense payments
3063066 2961605
CASH BALANCES JUNE 30th
Budget Funds
201802 160185
2861264 2801420UNIVERSITY SYSTEM OF GEORGIA
GEORGIA COOPERATIVE ASSOCIATION
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Earnings Educational Services
NONINCOME
Loans Payable
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Interest
Equipment
Miscellaneous accounts payable inventories
Total expense payments
1942
166889
1032536
13903
40299
32458
31799
36330
9640
27941
6000
278241
1179557
449
1943
1592304 1983857
1071821
142310
2831014 2126167
695000
6188
54446
38511
23415
17585
13182
12894
321654
2688704 1182875
NONCOST
Loans Payable
CASH BALANCES JUNE 30th
Budget Funds
1071821
142310 128529
2831014 2126167450
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SCHOOL OF AVIATION
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Earnings Educational Services
NONINCOME
Loans
12404201 21713705
2516139 37883877
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Interest
Total expense payments
OUTLAYS
Equipment
NONCOST
Loans
CASH BALANCES JUNE 30th
Budget Funds
39160 6218262
14959500 53379320
Miscellaneous inventories accounts depreciation
5133041
62596
4677979
90141
65422
64486
20645
814648
737031
20767
51649
18140378
751312
13549909
210180
170078
3942
1885314
383232
2263435
449320
7260066
11738405 45067166
1265592 8281437
8173765 28759755
6218262 28729038
14959500 53379320 S451
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
SUMMARY
INTRODUCTION
The University of Georgias operations are reported in seven separate
reports as follows
1The Current Budget Funds Public Trust Funds and Agency Accounts
reported herein
2The Division of Agricultural Extension
3The University of Georgia Athletic Association including the
Laundry
4Georgia Cooperative Association
5University of Georgia Press
6C A A School of Aviation
7Ground School
FINANCIAL CONDITIONBUDGET FUNDS
The University of Georgia at Athens ended the fiscal year on June 30
1943 with a current general fund deficit of 13763083 after providing
reserve of 239 03901 for investment in inventories and 765 restricted
for certain designated purposes Included in the liabilities is the amount
of 23310001 for advance made to the University by the Board of Regents
for the U S Naval PreFlight School expense
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
Total income receipts of the University for the fiscal year ended June
30 1943 were 375078969 of which 64410001 was from allotment by
the Board of Regents from State Appropriation funds 7092815 from the
State Department of Education for vocational education and National De
fense Training 7043396 from the U S MorrillNelson Grant 611
802 99 from the U S Government for Naval PreFlight School expense
276 08227 from Student Fees 1576912 from endowment income 458
838 14 from sales and services relating to educational activities 9925533
from dormitories 149781320 from dining halls and 576652 from other
sources452
From the total income receipts of 375078969 for the period 220000
was transferred to the State Supervisor of Purchases to cover the pro rata
share of the cost of purchasing leaving 374858969 income available to
the University to meet the years operating cost
The available income receipts of 374858969 were 223341943 more
than for the preceding fiscal year ended June 30 1942 and 211174920
more than for the year ended June 30 1941 the principal increases being
in receipts from the U S Government for Naval PreFlight School and
Dining Hall income due to meals furnished Army and Navy personnel as
shown below
YEAR ENDED JUNE 30
1943
1942
1941
Board of Regents 64410001 52125840 47918180
Dept of Education 7092815 6615386 6295090
U S Government
MorrillNelson Grant 7043396 7043396 7037929
Naval PreFlight School 61180299
Student Fees 27608227 42944149 55440927
Endowment Income 1576912 2306322 2240154
Sales and Services 45883814 9888985 8147486
Dormitories 9925533 9790705 11350843
Dining Halls 149781320 19982495 19263859
Other Income 576652 2134912 7270663
Total Income 375078969 152832190 164965131
Less
Transfers to Other Agencies 220000 1315164 1281082
Net Income 374858969 151517026 163684049
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
From the 374858969 available income receipts 310366190 was ex
pended for operations 59613924 for lands buildings permanent improve
ments and equipment and 4878855 remained on hand as part of the
cash balance at June 30 1943
This addition of 4878855 to cash increased the balance of 6886994 at
the beginning of the period to 11765849 cash on hand June 30 1943 of
which 11765084 was current operating funds and 765 funds restrictedmBBn
453
to expenditure for certain designated purposes The first lien on the cur
rent fund cash of 11765084 is for liquidation of outstanding accounts pay
able and purchase orders and any remainder after allowing for unearned
income and liability for advance by the State for the Naval PreFlight
School will be available for expenditure for operations in the next fiscal
period provided such expenditure is reapproved on budget
COMPARISON OF OPERATING COSTS
The 369980114 expenditures for the fiscal year ended June 30 1943
were 215077357 more than for the preceding fiscal year ended June 30
1942 and 207316390 more than for the year ended June 30 1941 the
increased payments in the current period being due to enlarged facilities
and increased services for the U S Naval PreFlight School Cost pay
ments for the three fiscal periods are shown in the following comparative
statement
YEAR ENDED JUNE 30
BY ACTIVITY
1943
Administration and General 6127090
Instruction 64303577
Organized Research 1594803
Libraries 7369414
Plant 20429685
Organized Activities
relating to instruction 47207272
Dormitories 15153840
Dining Halls 154764067
NonEducational 2904417
Navy Commissioning
Expense PreFlight School 50125949
Totals 369980114
BY OBJECT
Personal Services 106950921
Travel Expense 1977138
Supplies Materials 177678940
Communication 2402875
Heat Light Power Water 9851571
Printing Publicity 888404
Repairs 6048069
1942
1941
6732503 7389947
69673764
2423594
7950053
13487927
10115243
9983610
22446554
3236591
8852918
78478463
4111009
9759078
18216043
10171864
7372321
23904298
3260701
154902757 162663724
90073891
2366438
28978328
1688587
6151160
1147574
2839774
102730590
3015116
28922206
1574562
6821787
1168731
4458688454
Rents 3062358
Miscellaneous 276348
Insurance and Bonding 1229566
Total Expense 310366190
Outlay
Lands Buildings and
Permanent Improvements 3123468
Construction Alterations
and Permanent Improve
ments for U S Naval
PreFlight School 50125949
Equipment 6364507
Totals 369980114
Number of Employees
at June 30th 461
Average Enrollment
Regular Term 1821
Does not include
Army and Navy Students
2821011 552981
162527 491758
993299 2940533
137222589 152676952
3499938 1050000
8852918
5327312 8936772
154902757 162663724
421 494
2727 3245
PUBLIC TRUST FUNDS
Public Trust Funds consist of Student Loan Funds including endowment
therefor and Endowment or Nonexpendable Funds
Total receipts of Student Loan Funds and Endowment Funds from in
vestments realized income and gifts in the year ended June 30 1943 were
47730402 of which 32697110 was reinvested 565092 expended for
objects of trust 2262021 endowment income transferred in accordance
with respective trust agreements and 12206179 remained on hand and
increased cash balance of 16062897 at the beginning of the period to
28269076 on hand June 30 1943 of which 26382182 was Student Loan
Fund cash and 1886894 Endowment Fund cash455
On June 30 1943 Student Loan Funds were invested as follows
Bonds12579555
Stocks
Student Notes
First Mortgage Notes
Real Estate
Buildings U of Ga
Buildings Sigma Nu
Jewelry
4028820
26357052
434725
3600000
50147607
1800000
7900
98955659
At the same time there was a cash balance of 26382182 of which 112
89063 was available for loans to students and 15093119 for investment
Student Notes collected in the year ended June 30 1943 amounted to
62 879 37 while new loans made to students totaled 1726665 The re
sults of the efforts made to effect collection of student notes in the past ten
years are indicated by the following tabulation which shows an increase
from total notes collected in the fiscal year ended June 30 1934 of 880213
to 6287937 collected in the year ended June 30 1943
Principal Interest Total
Fiscal Year
193334 880213
193435 1422052
193536 1980393
193637 2492988
193738 3065134
193839 2630673
193940 3301304
194041 3954666
194142 4237696
194243 6287937

Totals30253056
133697
288090
733636
962781
950149
782289
1087178
1160008
1214730
1493636
8806194
1013910
1710142
2714029
3455769
4015283
3412962
4388482
5114674
5452426
7781573
39059250
Endowment Funds held June 30 1943 totaled 88334159 consisting of
864 47265 invested as shown below and 1886894 cash on hand of which
3819522 was for objects of trust while cash for investments was over
drawn 1932628
Bonds 66290662
Stocks
3230000
RealEstate 2JJ0000
Buildings U of Ga 14376603
Total
86447265456
In the period covered by this report the 10000000 previously shown as
an asset due from the State of Georgia to Endowment Funds was elimi
nated from the accounts under ruling of the AttorneyGeneral and the
800000 received as income therefrom has been shown in this report as an
addition to State Allotment under appropriation
The investment of Student Loan Funds and Endowment Funds totaling
64524210 in lands and buildings of the University at June 30 1943 is
being liquidated under an amortization or installment purchase plan over a
twentyyear period as is also the 1800000 investment in Sigma Nu
building
Of the total investment of 78870217 in bonds at June 30 1943 627
70217 were obligations of the State of Georgia
PLANT FUNDS
The University of Georgia had an investment of 643544656 in lands
buildings and equipment at June 30 1943 based on appraisal by the Comp
troller and Business Manager as follows
Land 4267 acres 23592500
Buildings 588873800
Less
Equity of Trust
Funds in Bldgs 64524210
Equipment
Total
524349590
95602566
643544656
AGENCY FUNDS
The 21834591 net overdraft of Agency Funds at June 30 1943 was oc
casioned by the fact that the C A A School of Aviation and other agencies
have been permitted to spend in excess of receipts A similar condition was
reported at time of previous examination but instead of being improved has
become worse in the period covered by this report Agency accounts show
ing overdraft balances at June 30 1943 are listed below
Overdraft Balances
P W A
T V A Animal Husb
Cadet Store
Ground School
InterAmerican Affairs
55867
5000
8750
1814469
29572
457
Progressive Life Ins Co
Watson Springs
Georgia Coop Assn
U of Ga Press
C A S School of Aviation
24821
95393
222419
160185
27389208
Total Overdraft Balances 29805684
Credit Balances Detail on pages 4757 7971093
Net Overdraft Balances 21834591
Some of the accounts carried by the University as Agency Funds are
really current funds for restricted purposes and should be so classified and
it is recommended that officials of the University revise their Agency Fund
accounts and eliminate therefrom all accounts not actually handled as
agent
GENERAL
The accounts of the University of Georgia are kept on an accrual basis
necessitating adjustments in order to report operations on a cash receipts
and payments basis In the within report operations for the current period
and for the two preceding years where used for comparisons are shown
after adjustments
In making this examination it was found that a large number of vouchers
had been removed from the files of the University by Federal Government
Officials in auditing operations relating to the Naval PreFlight School and
sent to Charleston South Carolina The payments supported by these
vouchers have been incorporated in this report without examination of the
original supporting documents
The Comptroller of the University is bonded in the amount of 5000000
and other office assistants 200000 each
Appreciation is expressed to the officials and staff of the University for
the cooperation rendered the State Auditors office during this examina
tion and throughout the year and for their diligence in following in their
expenditures the approved budgets458
UNIVERSITY OF GEORGIAATHENS
BALANCE SHEET
JUNE 30 1943
ASSETS
1CURRENT FUNDS
Cash on hand and in bank
General Funds
Restricted Funds
11765084
765
11765849
Accounts Receivable
Students
General
Clarke County
Air Travel Deposit
U S Government
Commissioning Expense
Navy PreFlight Expense
A S T P Expense
1051574
1804768
194000
51702
3081954
288063
1032032
7504092
Inventories
Supplies and Materials
Total Current Fund Assets
23903901
43173843
2PUBLIC TRUST FUNDS
Investments
Bonds
Stocks
Student Notes
First Mortgage Notes
Real Estate
BuildingsU of Ga
BuildingsSigma Nu Frat
Jewelry
Student Loan
Funds
12579555
4028820
26357052
434725
3600000
50147607
1800000
7900
Total Investments 98955659
Cash on hand and in Bank 26382182
Endowment
Funds
66290662
3230000
2550000
14376603
86447265
1886894
Total
78870217
7258820
26357052
434725
6150000
64524210
1800000
7900
185402924
28269076
Total Public Trust Fund Assets 125337841 88334159 213672000459
UNIVERSITY OF GEORGIAATHENS
BALANCE SHEET
JUNE 30 1943
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
1CURRENT FUNDS
Liabilities
Advance by State of Georgia for Navy
PreFlight School 23310001
Unliquidated Purchase Orders 6475499
Unearned Income 3246760
Total Current Fund Liabilities
Reserves
Reserve for Inventories
Supplies and Materials 23903901
Reserve for Restricted Funds 765
Total Reserve
Surplus or Deficit
For Operations
Total Current Fund Liabilities
Reserves and Surplus
Student Loan Endowment
2PUBLIC TRUST FUNDS Funds Funds
Fund Balances
For Objects of Trust 11289063 3819522
For Investments 114048778 84514637
Total Public Trust Fund Balances 125337841 88334159
33032260
23904666
13763083
43173843
Total
15108585
198563415
213672000460
UNIVERSITY OF GEORGIAATHENS
BALANCE SHEET
JUNE 30 1943
ASSETS
3PLANT FUNDS
Invested in Plant Land
Description and use
Franklin CollegeCampus
College of AgricultureCampus and Farm
Coordinate CampusCampus
Animal Husb Dept
New Dairy BarnFarm
WhitehallFarm
Horticulture Dept
Acres
50
150
57
750
700
150
Denmark FarmFarm
Poultry Dept
WhitehallFarm 295
Forestry Dept
Hardeman TractFarm 500
Oconee ForestFarm 120
Denmark ForestFarm 145
Watson SpringsFarm 600
Whitehall ForestsFarm 750
Total Land
Buildings p 46872
Equipment p 46872
Amount
7500000
4500000
4560000
3000000
1050000
750000
442500
250000 N
120000 H
145000 K
900000 K
375000 K
4267 23592500 K
Total Land Buildings and Equipment
524349590 K
95602566 l
643544656 t
4AGENCY FUNDS
Cash in Bank
U of Ga Account
21834591
Total Assets
878555908 HI 3PLANT FUNDS
Surplus Invested in Fixed Assets
Land
Buildings
Equipment
461
UNIVERSITY OF GEORGIAATHENS
BALANCE SHEET
JUNE 30 1943
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
23592500
524349590
95602566
Total Surplus Invested in Fixed Assets 643544656
4AGENCY FUNDS
Fund Balances p 476721834591
Total Liabilities Reserves Fund Balances and Surplus 878655908462
UNIVERSITY OF GEORGIAATHENS
STATEMENT OF CURRENT INCOME RECEIPTS
YEAR ENDED JUNE 30 1943
INCOME RECEIPTS
EDUCATIONAL AND GENERAL
GOVERNMENTAL
State of Georgia
Board of Regents
Regular 41100000
Adv Naval P F 30810001
Adv Naval P F ret 7500000
Dept of Education
Vocational
State
Federal
National
Defense
64410001
2563473
3416100
1113242
7092815
U S Government
MorrillNelson Grants 7043396
Navy Department
For Commissioning Exp 41195295
For Use of Facilities 6650004
For Services 13335000
STUDENT FEES
General
Law
Summer1st
Summer2nd
Nonresident
Laboratory
Practice School
Diplomas
Nursery
Library
Horseback Riding
Placement
Deferred Payment
Reregistration
Late registration
Reexamination
Transcripts
Other Fees
68223695 139726511
16447141
640750
5472475
1184425
1801800
827725
28300
424000
216400
162
33000
20800
1250
25062
297100
2400
109305
76132
27608227
ENDOWMENT
Alumni Library
B A T N Denmark
Franklin College
Mary J Franklin
G R Gilmer
Landscrip
William Terrell
65873
187744
93188
62611
32801
1051010
83685
1576912till

463
UNIVERSITY OF GEORGIAATHENS
STATEMENT OF CURRENT INCOME RECEIPTS
YEAR ENDED JUNE 30 1943
INCOME RECEIPTS
EDUCATIONAL AND GENERAL Continued
GIFTS FROM PRIVATE SOURCES
150000
100000
392111
Georgia Farm School and Resettlement Bureau 75000
Carnegie Foundation
Emergency Committee
General Education Board
67111
SALES AND SERVICES
Registry
Advanced
Creamery
Egg Contest
Farm and Dairy
Field Experiment
Food Processing
HorticultureNonTeach
Poultry Husbandry NonTeach
University Examiner
OTHER EDUCATIONAL AND GENERAL
Rents
Infirmary
Other Income
393408
25643683
757272
1843722
103094
535189
994768
15438796
173882
334567
273602
35594
45883814
643763
Total Educational and General
215372116
AUXILIARY ENTERPRISES
DORMITORIES
Joe E Brown
Coordinate
Clarke Howell
Lucy Cobb
Milledge Hall
Graduate
Milledge Annex
Jackson Street
Hill Street
Costa Building
54898
2049521
444782
3369068
186750
600
251324
116673
26627
3426490
9925533464
UNIVERSITY OF GEORGIAATHENS
STATEMENT OF CURRENT INCOME RECEIPTS
YEAR ENDED JUNE 30 1943
INCOME RECEIPTS
AUXILIARY ENTERPRISES Continued
DINING HALL
Cafeteria
Officers Mess
Camp Wilkins
Coordinate
Denmark
Lucy Cobb
Milledge Annex
Baldwin Hall
Hill Street
90476788
1045267
1002950
6093641
48306555
888279
1789631
94623
83586
149781320
Total Auxiliary Enterprises
INCOME TRANSFERS
State Supervisor of Purchases
Total Income Receipts
159706853
220000
374858969iBffiSHKSSE
465
UNIVERSITY OF GEORGIAATHENS
STATEMENT OF CURRENT EXPENSE PAYMENTS
YEAR ENDED JUNE 30 1943
EXPENSE PAYMENTS
EDUCATIONAL AND GENERAL
ADMINISTRATION AND GENERAL
Presidents Office
Dean of Students
Comptrollers Office
Registrars Office
Accounting Office
General Expense
INSTRUCTION
Dean of Faculty
College of Agriculture
Dean
Agronomy
Agri Engineering
Animal Husbandry
Horticulture
Poultry Husbandry
Plant Pathology
Agri Ec Rural Sc
Dairying
8712427
51867
68582
39816
34728
125335
45134
17121
51733
946895
1559140
402726
1252747
951932
1013650
6127090
482749
9146743
Arts and Sciences
Dean
Biological Science
Fine Arts
Language and Letters
Physical Sciences
Social Sciences
University Council
318519
3637285
3724244
5897753
5358999
4191246
15137
School of Commerce
School of Education
General
Physical EdMen
Physical EdWomen
Practice Schools
Ag Teh Training
Ag Supervision
Home Ec Teh Trg
Home Ec Supervision
Natl Defense Program
Victory Corps
1897770
951205
1559546
1609051
2938662
1453027
1362260
890896
735487
293428
23173183
2683428
13691332466
UNIVERSITY OF GEORGIAATHENS
STATEMENT OF CURRENT EXPENSE PAYMENTS
YEAR ENDED JUNE 30 1943
EXPENSE PAYMENTS
EDUCATIONAL AND GENERAL Continued
INSTRUCTION Continued
School of Forestry
Graduate School
Home Economics
Journalism
Law
Military Science
Pharmacy
Summer Quarter
Army Specialized Training Program
Testing Account
Film Account
Group Insurance
ORGANIZED RESEARCH
Egg Contest
Field Experiment
Soil Survey
Poultry Research
Ag Engineering
Institute for Study of Georgia Problems
Forestry Research
LIBRARIES
General
PLANT MAINTENANCE AND OPERATIONS
Janitors
Repairs
Grounds
General
Legion Pool
ORGANIZED ACTIVITIES
RELATING TO INSTRUCTION
Advanced Registry
Creamery
Farm and Dairy
Food Processing
HorticultureNonTeh
PoultryNonTeh
Hog Feeding Project
1603510
129654
2904146
1069047
1488693
445254
1117074
3966787
1032032
22455
19914
1327576
64303577
732079
520495
122507
116203
18057
39140
46322
5809307
4464184
1887145
7611250
657799
380742
23815887
2436630
1784595
1046443
16733390
1009585
1594803
7369414
20429685
47207272
Total Educational and General 147031841
467
UNIVERSITY OF GEORGIAATHENS
STATEMENT OF CURRENT EXPENSE PAYMENTS
YEAR ENDED JUNE 30 1943
EXPENSE PAYMENTS
AUXILIARY ENTERPRISES
DORMITORIES
Brown
Coordinate
Lucy Cobb
Milledge Hall
Clarke Howell
Candler Hall
Soule Hall
Mary Lyndon
New Girls
Milledge Annex
Old College
Jackson Street
Barracks
A A A Building
Hill Street
Costa Building
General
681558
2335787
654327
623460
469546
449702
666661
662007
834204
286727
308225
122333
898394
158124
62201
1709616
4230968
DINING HALLS
Dawson Cafeteria 63816177
Camp Wilkins 994200
Coordinate 5678570
Denmark 37981683
Lucy Cobb 2878098
Milledge Annex 2382880
Baldwin 26787591
Hill Street 51884
InventoriesSupplies 18949312
Purchase OrdersSupplies 4756328
Total Auxiliary Enterprises
OTHER NONEDUCATIONAL
Student Hospital
Public Relations
Examiners Office
Voluntary Religious Assn
Statistical Bureau
15153840
154764067
1333860
336212
346499
481999
405847
169917907
Navy Commissioning Expense 50125949
Total NonEducational
Total Expense Payments
53030366
369980114468

UNIVERSITY OF GEORGIAATHENS
INVESTMENT IN BUILDINGS AND EQUIPMENT
JUNE 30 1943
Franklin Campus
Academic
Athletic Office

Baldwin Demonstration School
Brown Dormitory
Candler Hall
Chancellor House
Chapel
Clarke Howell Dormitory
CommerceJournalism
Demosthenian
Denmark
Field House
Four H HouseWaddell St
Four H AnnexWaddell St
Graduate Dormitory
Hirsch Law Bldg
Infirmary
Language Bldg
LeConte Hall
Lucas House
Lumpkin House
Lustrat House
Meigs Hall
Memorial Hall
Memorial Hall Annex
Military Bldg
Milledge Hall
Milledge Hall Annex
Moore College
New College
Old College
Peabody Hall
Peabody Library
Phi Kappa
Reed Residence
Strahan House
Trovell Hall
Residence323 Jackson St
Residence385 Jackson St
Residence393 Jackson St
Residence297 Jackson St
Residence309 Jackson St
Carpenters Shop315 Jackson St
Fine Arts Auditorium
Value of
Buildings
17500000
100000
21570000
15000000
10135671
1000000
4000000
4688800
22500000
1500000
5000000
200000
400000
300000
7000000
15000000
750000
14800000
9530000
800000
1000000
1100000
6000000
25000000
13672152
2500000
15000000
9200000
7000000
6000000
10135672
10000000
15000000
1000000
500000
1000000
9000000
300000
300000
250000
225000
1200000
200000
36520000
Value of
Equipment
2006475
594327
377540
150000
1200000
1341960
276058
596821
6050
1914750
10000
80000
65000
300000
9102300
97275
600000
3828860
25000
75650
26350
914300
4800000
310155
500000
1144470
1883750
1750784
80000
844296
22684399
200000
177500
2450625
90000
3260600 0UNIVERSITY OF GEORGIAATHENS
INVESTMENT IN BUILDINGS AND EQUIPMENT
JUNE 30 1943
469
Franklin Campus Continued
Bishop House365 Jackson St
House375 Jackson St
Residence270 Thomas
Residence260
Residence268
Residence272
Residence242
Baldwin Annex
Barracks
Thomas
Thomas
Thomas
Thomas
St
St
St
St
St
Total Franklin Campus
Value of
Buildings
p 450000
350000
50000
50000
50000
50000
50000
7069311
12051542
Garage 1381138
Value of
Equipment
48000
15599
345429286 63828894
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
Office and Foremans
ResidenceCarlton Ave 2
ResidenceDuplex
ResidenceForemans
ResidenceNear dairy barn 3 at 900
ResidenceNear railroad
Scale Shed
Plant Pathology Bldg
Barrow Hall
Barrow HallShop
Boiler House
Camp Wilkins
Cavalry
BarnHorse
BarnFeed
Blacksmith Shop
Guard House
Shed
500000
200000
6000000
150000
400000
120000
300000
250000
60000
100000
25000
120000
120000
250000
270000
250000
25000
1500000
7500000
800000
500000
4000000
750000
100000
40000
50000
25000
362932
1792671
697988
60000
728000
36500
294200
619522
3877851
452099
2600
20000470
UNIVERSITY OF GEORGIAATHENS
INVESTMENT IN BUILDINGS AND EQUIPMENT
JUNE 30 1943
Value of
Buildings
Value of
Equipment
College of Agriculture Continued
Connor Hall
Dawson Hall
Forestry Dept
Class Room Bldg
Barn Whitehall
HouseHardeman Forest
BarnHardeman Forest
Log CabinOconee Forest
Log CabinOconee Forest
Nursery Bldg
House No 1Whitehall
No 2Whitehall
No 3Whitehall
No 4Whitehall
House
House
House
White
House
Shed
ResidenceWhitehall
No 5Whitehall
Whitehall
Four H Club Boys
Dairy Products
Hardeman Hall
Hoke SmithAgric Extension
Home Management
House A
House B
House C
House D
Horticulture
Barn
20000000
17500000
12270000
60000
50000
10000
50000
25000
70000
65000
50000
55000
50000
600000
55000
40000
300000
12050000
4500000
7830000
Cannery
Garage and Storage House
Greenhouse
Residence 2 at 50000
Laundry and Boiler House
Laundry Storage Barn
Lumpkin Hall
Mary Lyndon Hall
Rutherford
Nursery School
Physical Education Bldg
Poultry Plant
New Poultry
BarnFeed
BarnWhitehall
House
1500000
1500000
1500000
1500000
100000
50000
15000
200000
100000
400000
50000
1000000
10240000
14350000
3500000
15000000
1289353
550000
150000
1386780
1185268
1185280
80000
2234200
265850
222523
236385
214063
243158
204000
409345
211850 ll
1241896 f
41900
400000
400000
471015
100000
139450UNIVERSITY OF GEORGIAATHENS
INVESTMENT IN BUILDINGS AND EQUIPMENT
JUNE 30 1943
471
College of Agriculture Continued
Poultry Plant Continued
BarnWhitehall
Brooder HouseWhitehall
Brooder House and Heat Plant
Class Room Bldg
Contest House58 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
DwellingsWhitehall 2 at 80000
BrooderWhitehall
Residence223 Burnett
Residence225 Burnett
Residence245 Burnett
Freezer Locker
ShopPainters
ShopPlumbers
Soule Hall
Dining Hall
Cavalry Barn Annex
A A A Bldg
Medicinal Herb Barn
Warren HouseSummery St
Field House
Value of
Buildings
10000
7500
35000
1000000
580000
20000
30000
5000
90000
20000
300000
120000
120000
10000
160000
4000
100000
100000
100000
300000
200000
100000
12500000
13300000
60000
5000000
60000
240000
5433661
Value of
Equipment
758500
Total College of Agriculture
Coordinate Campus
Barn
Bradwell Hall
Carnegie Library
Cobb House
Deans Residence
Dining Hall
Dozier School
Foremans Residence
Gilmer Hall
Infirmary
50000
5000000
3500000
500000
600000
4000000
150000
150000
6500000
500000
400000
60000
73400
407411
2713320
148988
193034514 23878945
30000
321520
90000
180000
740864
80000
311235472
UNIVERSITY OF GEORGIAATHENS
INVESTMENT IN BUILDINGS AND EQUIPMENT
JUNE 30 1943
Coordinate Campus
Miller Hall
Old Auditorium
Pound Auditorium
Shop
Smith Bldg
Training School
White House
Winnie Davis
Value of Value of
Buildings Equipment
8500000 536207
1200000 598430
7500000 505677
50000 30000
4500000 292050
3000000 1059900
100000 30000
4000000 237550
Total Coordinate Campus
49800000
Lucy Cobb
Dormitory
Chapel
Total Lucy Cobb
5043433
797294 2000000
2797294

Watson Springs
Barn
Cabins3 at 40000
Cottage
Engine Room
Laborers House2 at 20000
Pump House
ResidenceForeman
GarageForeman
Shop BldgBarn
StoreMain Hall
Store House
Spring House
50000
120000
40000
10000
40000
15000
100000
30000
15000
150000
10000
30000
Total Watson Springs
Total Investment
610000
31000
15000 1
8000
54000
588873800 95602566
Less Trust Fund Equity in U of Ga
Buildings and Equipment
64524210
Net Investment 524349590 95602566 91
Note Listed as Assets of U of Ga Athletic Assn
Woodruff Hall
Sanf ord Field
Sanford Stadium473
UNIVERSITY OF GEORGIAATHENS
PUBLIC TRUST FUNDS
RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1943
RECEIPTS
Investments Realized
Bonds Sold
Real Estate Sold
Student Notes Collected
RE Notes Collected
Land and BldgsU of Ga
Sigma Nu Bldg
Student
Loan Funds
17770445
8700000
6287937
423900
1479841
100000
Endowment
Funds
10600000
472263
Total
28370445
8700000
6287937
423900
1952104
100000
Total Investments Realized 34762123 11072263 45834386
Income of Trusts
Interest on Bonds
Dividends on Stocks
Interest on St Notes
Interest on RE Notes
Interest on Other Investments
Profit on Sale of RE
RentsReal Estate
RentsU of Ga
RentsSigma Nu
Collection of Notes
Previously charged off
Endowment Income transferred
to Loan Funds
608704 2840994 3449698
7000 94000 101000
1493636 1493636
58998 58998
7438 7438
733500 733500
355675 186010 541685
1843084 581307 2424391
85500 85500
76334 76334
668671 668671
Total Income of Trusts 5938540 3702311 9640851
Gifts for Principal 15615280 7870445 7744835
Total Receipts 25085383
Cash Balance July 1 1942 14097881
22645019 47730402
1965016 16062897
39183264 24610035 63793299474
UNIVERSITY OF GEORGIAATHENS
PUBLIC TRUST FUNDS
RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1943
Student Endowment
PAYMENTS Loan Funds Funds
Investments
Bonds Purchased 1700000 18970445
Student Notes made 1726665
Land and BldgsU of Ga 8940000 1360000
Total Investments 12366665 20330445
Expense of Trusts
Salary of Trustee 165000
Attorney Fees 15000
Court Costs 535
Col ExpenseSt Notes 65345
Building Repairs 24251 49590
Cemetery Lot Upkeep 50
Fire Insurance 8962 21973
Scholarships 10000
Prizes 000
U of Ga Alumni Society 16077
Advertising 8076
St Notes charged off 162783
Total Expense of Trusts 434417 130675
Endowment Income Transfers
T E Mitchell Loan Funds 668671
U of Ga Current Fund 1576912
G S C W Milledgeville 16438
Total Transfers 2262021
Total Payments 12801082 22723141
Cash Balance June 30 1943 26382182 1886894
39183264 24610035
Total
20670445
1726665
10300000
32697110
165000
15000
535
65345
73841
500
30935
10000
17000
16077
8076
162783
565092
668671
1576912
16438
2262021
35524223
28269076
63793299
UNIVERSITY OF GEORGIAATHENS
AGENCY FUNDS
YEAR ENDED JUNE 30 1943
475
Fund
Accounts Rec P W A
Accounts Rec T V A
Animal Husbandry
Accounts Rec T V A
Soil Survey
Agricultural Club
Ag Engineering Club
Alumni Sec
Balance
711942

6434
10000
6250
American Potash Institute
Art and Music Sch
Bacteriology Breakage
Band Sch
Bedroom Improvement
BreakageGeneral
Bureau Business Research
Cadet Store
Camp Wilkins Hospital
Campus Socials
Chemistry Breakage
Citizens Fact Finding Comm
Commemorative Plates
Com on Sci Aides to Learning
Coop Housing
Cyananide
Debating Club
Demosthenian
Dramatic Club
Economics Society
Elementary School Council
Faculty Flower Fund
Farm Short Course
Forestry Camp
Forestry Club
Forestry Fund Experiment
Forestry Scholarship
Founders Memorial Garden
Four H ClubBoys and Girls
G Books
Garden Club
Georgia Academy of Science
Georgia Agriculturist
Georgia Education Association
Georgia Power CoHome Ec
87385
9794
11780
13000
161647
18799
5875
42700
450158
1145
8929
131364
40000
1097
863
49029
65572
96640
9000
17741
290169
31634
928
2500
17071
Receipts
57500
6250
20000
13099
753778
100000
206000
11916
200000
102218
14200
264811
120000
70633
400000
628149
20000
7500
35000
3200
3616
5600
7500
150433
7500
11660
50900
38900
17500
12200
Balance
Payments 6301943
49433 55867
52500 5000
20000
13099
753778
75435
206000
9891
103025
183535
8750
16975
42700
458284
120000
59741
365273
709611
2400
20000
7500
35000
3200
3062
17172
7500
145033
9000
14436
341069
69101
17500
11850
111950
11819
108755
13000
80330
18799
8750
3100
256685
12037
43656
49902
37600
1097
1417
49029
54000
102040
7500
14965
1433
928
2500
350
17071476
UNIVERSITY OF GEORGIAATHENS
AGENCY FUNDS
YEAR ENDED JUNE 30 1943
Fund
Gift for PharmacyEquip
Glee Club
Ground School
Home Ec School Lunchroom
Home Management Houses
Home Econ Club
Holman Annex
Innoculation
Institute Study Ga Problems
InterAmerican Affairs
Journalism Lab Fees
Laundry
Lectures
Lectures Scientific
Military Deposits
Music
N Y A Time Sheet
Organic Nitro Inst
P T A
Balance
711942
54725
32480
1583
18000
101032
7021
124618
24648
11686
1421306
8844
10948
5200
266105
Receipts Payments
PanHellenic Council
Pandora
Parachute School 75500
Pennick S B Co 55940
Pharmacy Breakage 8945
Pharmacy Fellowship 19000
Phi Kappa
Physics Breakage 802
Prin Work Shop
Prizes
Program 7500
Progressive Life Ins Co 30336
Radio Club
Red and Black
Religious Activities
Reserve for Red and Black
Saddle and Sirloin
Sears Roebuck Scholarship
Shorter Fund
Sigma Nu Fraternity
Signal Corps
Song Record Fund
Speech Lab
State Home Dem Fund
63284
232636
46500
203080
21408
20000
2673278
712913
863294
12500
44250
5000
100600
13800
15170045
30000
15000
2218832
87150
7500
43673
755928
450100
1028315
55940
526
5000
7746
153000
3250
717554
349503
2500
190000
112670
8934
12500
50000
242750
1867885
4200
1400
5 3580
20000
4487747
428716
850226
12500
44250
4894
62673
29572
16900
12066089
45820
19478
2915862
82729
7500
19349
906410
450000
1103815
8564
12372
5000
118000
3250
707885
343988
190000
109597
14025
12500
143249
192768
2070965
1400
3188
Balance
6301943
51145
32480
1814469
284197
14651
18106
138959
29572
3921
2979338
8828
7208
724276
13265
35272
5200
115623
l00
907
6628
6944 I
35000
2169
24821
2500
3073
58193
89387
50000 I
96482
4200
18220 ISBSyi

UNIVERSITY OF GEORGIAATHENS
AGENCY FUNDS
YEAR ENDED JUNE 30 1943
477
Fund
Student Activities
General
Orchestra
Scholarship
Student Art League
Students Center Memorial
Student Directory
Study of Ga History
Trust Asso
University Council
Vending Machine
Victory Fund
Victory Tax
Vocational Charts
Balance
711942
92109
24550
1458744
36659
17500
Receipts Payments
Vocational Rehabilitation
Watson Springs
Womans Athletic Assoc
Womans Auxiliary Phcy
C A A School of Aviation
Georgia Coop Assoc
U of Ga Press
1938
6450
2786
19980
6240237
74893
201802
2985661
33450
2839060
5000
96769
38720
17495
20064
93614
40760
1532342
350
489625
242516
25000
22988713
5206778
3320977
2882958
57700
1380316
5000
133428
37220
17495
20064
13520
11700
24875
343395
25000
44137684
5504090
3279360
Balance
6301943
10594
300
1500
17500
80094
29060
1552342
2288
471200
95393
19980
27389208
222419
160185
Totals 3851265 71357193 8934051921834591478

UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
SUMMARY
FINANCIAL CONDITION
The current surplus of the University of Georgia Athletic Association
was 2307212 at June 30 1943 whereas on the same date in 1942 there
was a current deficit of 12595220 indicating an operating gain in the
twelve month period of 14902432
Liabilities of the Association at June 30 1943 consisted of accounts pay
able in the amount of 19816 and notes payable of 500000
Investment in fixed assets plant and equipment is listed as 55850000
the same as at June 30 1942 based on an appraisal by Director W O
Payne and Assistant Director J E Broadnax in the previous fiscal period
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
The Associations income in the fiscal year ended June 30 1943 was
44128984 of which 2050325 was from Student Fees 25531395 from
admissions to football games 1500000 rentals of athletic facilities 138
40670 from operation of the laundry and 1206594 from programs radio
concessions and other sources
Due to its successful football season including receipts from the Rose
Bowl Game and increased laundry income due to services for Naval Pre
Flight School the Associations income was greatly in excess of its income
in previous periods as shown in the following comparisons
YEAR ENDED JUNE 30
1943
1942
1941
Student Fees
Sports
Football 25531395
Other Sports 45010
Rental of Athletic Facilities 1500000
Laundry Operations J 13840670
Programs 391251
Radio Concessions 500000
Stadium Concessions 268333
Other Income 2000
2050325 3682165 4000000
14795979
69910
505000
3432813
234713
200000
128143
259300
10406547
253325
425106
112500
277275
170800
Totals44128984
23308023 15645553 I479
COST OF OPERATIONS FOR THE
FISCAL YEAR ENDED JUNE 30 1943
From the 44128984 available income 28383803 was expended for
operations 1551701 for new building and equipment for the laundry
9600000 was used to reduce outstanding loans and 4593480 remained
on hand eliminating overdraft balance of 1766452 at the beginning of
the period and creating a cash balance of 2827028 at the end of the
period June 30 1943
The first lien on this cash balance of 2827028 is for payment of out
standing accounts payable of 19816 and the remainder is available for
expenditure for operations in the next fiscal period provided the expendi
ture is reapproved on budget
COMPARISON OF OPERATING COSTS
The expenditures of 28383803 for current expenses and 1551701 for
new building and equipment a total of 29935504 was 11047927 more
than expenditures for the preceding fiscal year ended June 30 1942 and
13288561 more than for the year ended June 30 1941 principal increases
being in football expense and laundry operations as shown in the follow
ing comparative statements
YEAR ENDED JUNE 30
BY ACTIVITY
1943
1942
1941
General Administration 1074598
Maint and Operation 594633
Baseball 116222
Basketball 138744
Football
Golf
Swimming
Track
Rifle Team
Undistributed Sports
Laundry
Boxing
Tennis
9946917
20700
9985
31829
9540
8278754
9713582
1453252
715902
61645
131676
5227241
18000
15964
44032
7000
8505434
2707431
1565090
971772
234558
240265
4884578
70043
6733
169043
8476806
4077
23978
Totais 29935504 18887577 16646943
Note Laundry operations not shown in Athletic report prior to June 30
1942480
BY OBJECT
Personal Services 8959949
Travel Expense 5126805
Supplies and Materials 4084131
Communication Services 175831
Heat Light Power Water 656414
Printing and Publicity 128666
Repairs and Alterations 602448
Rents 562900
Miscellaneous 1824950
Scholarships 5807683
Insurance and Bonding 65344
Interest 388682
Equipment Replacements
6350806 4467821
3374973 2709034
2281092 819244
192385 127405
158569 81199
134303 300662
64867 233414
114688 26450
558759 319635
5120680 5252203
291114 294382
512242 398026
4570 642468
Total Expense Payments28383803 19159048 15671943
Outlay
New Buildings 415794
Equipment 1135907 271471
Lighting Stadium 975000
Totals 29935504 18887577 16646943
Number of Employees at June 30th 10
13
15
GENERAL
The University of Georgia Athletic Association is incorporated under the
laws of the State of Georgia and its officers and directors are as follows
S V Sanf ord ChancellorAthens Georgia
H W Caldwell PresidentAthens Georgia
W O Payne Faculty ChairmanAthens Georgia
Wallace Butts Head Intercollegiate AthleticsAthens Georgia
J D Bolton TreasurerAthens Georgia
W D HooperAthens Georgia
Alfred ScottAthens Georgia
Robert L McWhorterAthens Georgia
L L HendrenAthens Georgia
R H DriftmierAthens Georgia
E D PuseyAthens Georgia
Marion SmithAtlanta Georgia481
Dan McDougalsAtlanta Georgia
Robert B TroutmanAtlanta Georgia
A G DudleyAthens Georgia
T S MellAthens Georgia
George HainsAugusta Georgia
George SanckenAugusta Georgia
George C WoodruffColumbus Georgia
Watson WalkerMacon Georgia
Alex A LawrenceSavannah Georgia
Miller R BellMilledgeville Georgia
The Association is a nonprofit sharing organization but is governed by
the Board of Regents as to policies and in this examination is considered a
I State Agency
As a contingent liability of the Association there are notes outstanding
which were given to Clarke County on April 3 1930 in the amount of
1500000 in connection with grading done by said county when Sanford
Stadium was built This amount is not shown as a liability on the Balance
Sheet as the Association denies liability therefor but is carried on the
books in memorandum form until such time as it may be adjusted with
the officials of Clarke County
The Comptroller of the University of Georgia is treasurer of the Athletic
Association the Assistant Director is bonded in the amount of 1000000
from September 1 to December 31 each year and for 100000 for the
remaining eight months
Theaccounts of the Athletic Association are not kept on a fiscal year
basis ending June 30th as required by law on State agencies but are car
ried on a calendar year basis
Appreciation is expressed to the officials and staff of the Association for
the cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets482
UNIVERSITY OF GEORGIA
ATHLETIC ASSOCIATION
BALANCE SHEET
JUNE 30 1943
ASSETS
CURRENT ASSETS
OverdraftNational Bank of Athens
Cash on Hand
BalanceU of Ga Agency Funds Laundry
PLANT AND EQUIPMENT
Buildings Stands etc
Sanford Stadium
Sanford Field
Woodruff Hall
Doggett Property
Improvements
Memorial Hall
Sanford Stadium
Sanford Field
Tennis Courts
Small Tools
Office Furniture and Fixtures
Athletic Equipment
Total Fixed Assets
Total Assets
173010
20700
2979338
36500000
7000000
7500000
100000
51100000
750000
300000
250000
600000
1900000
150000
200000
2500000
2827028
55850000
58677028
LIABILITIES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Awards
Supplies and Materials
Notes Payable
Geo C Woodruff
Total Current Liabilities
SURPLUS
Current Surplus
Investment in Plant and Equipment
Total Liabilities and Surplus
18366
1450
19816
500000
519816
2307212
55850000 58157212
58677028 IS
Note Valuation based on appraisal by W O Payne and J E Broadnax
Note Notes given Clarke County April 3 1940 amounting to 1500000 not in
cluded as Athletic Association denies liability therefor483
UNIVERSITY OF GEORGIA PRESS
SUMMARY
FINANCIAL CONDITION
The University of Georgia Press ended the fiscal year on June 30 1943
with a cash deficit of 271487 as compared with a deficit of 201801 at
the end of the preceding fiscal year on June 30 1942
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
Total income of this agency for the fiscal year ended June 30 1943was
3003222 of which 1794870 was from the Printing Division 279686
from the Mimeograph Division and 928666 from the Book Division
COST OF OPERATIONS FOR THE
FISCAL YEAR ENDED JUNE 30 1943
From the 3003222 income available to the agency 2961605 was ex
pended for operations and 41617 remained on hand reducing overdraft
balance of 201802 at the beginning of the period to 160185 at June du
1943
Of the total expenditures amounting to 2961605 for the period under
review 1384907 was for personal services 1459631 for supplies and
materials and 117067 for other expense
COMPARISON OF OPERATING COSTS
Total expenditures of 2961605 in the year ended June 30 194STwere
1 014 61 less than for the preceding fiscal year ended June 30 1942 and
974179 less than for the year ended June 30 1941 as shown m the
following comparative statement june
1943
Personal Services1384907
Travel Expense 4744
Supplies Materials 1459631
Communication 473oI
Printing Publications 16
Repairs 41390
Rents
Insurance Bonding A6l
Equipment
Miscellaneous yo
Totals 2961605
1942 1941
1309857 1451181
16588 19862
1492947 2040552
50462 50295
43068 84591
30349 19824
30000 1100
5457 1000
53198 330408
31140 63029
3063066 3935784
484
GENERAL
All receipts are deposited with the Comptroller of the University who
makes all payments for services supplies and other expenses and in whose
office records are kept
The University of Georgia Press was formerly operated as an auxiliary
enterprise of the University of Georgia under the name of the Division
of Publications In 1939 it was incorporated as a nonprofit sharing asso
ciation under its present name with officers at June 30 1943 as follows
PresidentHatton Lovejoy
SecretaryTreasurerHarry Hodgson
AuditorJ D Bolton
DirectorMrs Forrest Cumming
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
The Auditor of the University of Georgia Press J D Bolton is under
100000 individual bond

I
UNIVERSITY OF GEORGIA PRESS
BALANCE SHEET
JUNE 30 1943
ASSETS
CASH ASSETS
None
485
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Overdraft University of Georgia
Accounts Payable
SURPLUS
Current Deficit
160185
111302 271487
271487
00
486
GEORGIA COOPERATIVE ASSOCIATION
SUMMARY
FINANCIAL CONDITION
The Georgia Cooperative Association had a net surplus of 3176740 at
the close of the fiscal year on June 30 1943 as compared with 3216672
on June 30 1942 reflecting a net loss from operations in the period under
review of 39932
Inventory was 2346725 at June 30 1943 accounts receivable 108788
fixed assets 1021836 and cash account was overdrawn 128529 a total
of 3348820 against which were outstanding accounts payable of
172080
INCOME AND EXPENSE
FISCAL YEAR ENDED JUNE 30 1943
Receipts from sales in the year were 6797555 while cost of goods sold
amounted to 5946698 making gross income from sales 850857 which
was supplemented by income from dividends on stock 3000 rentals caps
and gowns 64800 and machine commissions and other income of
106769 a total gross income of 1025426
Expense of operations for the period was 1065358 which was 39932
in excess of income and reduced surplus by like amount
COMPARISON OF INCOME AND EXPENSE
YEAR ENDED JUNE 30
1943
1942
1941
Sales 6797555 7373128 5891013
Cost of Sales 5946698 5973000 4739254
1025426 1592304 1361193
Expenses
Personal Services 695000 1032536 563695
Other Expense 370358 358240 509183
Gross Profit on Sales 850857 1400128 1151759
Other Income 174569 192176 209434
Total Expense 1065358 1390776 1072878
Net Income for Year 39932 201528 288315
1025426 1592304 1361193487
GENERAL
Formerly operated as a nonprofit sharing corporation the Georgia Co
operative Association now operates as an auxiliary activity of the Univer
sity having surrendered its charter
Receipts from all sources are deposited with the Comptroller of the
University and all payments are made by him on request of the Store
Manager and approved by a member of the University faculty acting as
Supervising Director
Employees are not bonded
The cash book was not added and balanced no trial balance and ledger
presented for examination though a ledger had been partially posted from
cash book and subsidiary books Records were in an unsatisfactory con
dition and no complete set of books had been kept from which to make
examination The account with the University which acts as the bank
account to which monies are deposited and withdrawn was checked
Inventories were accepted as correct
Balance sheet was made up from accounts not verified and a profit and
loss statement prepared which showed a net loss of 39932 for the year
Suggestions have been made for a simple retail store system of account
ing which if carried out should bring about much needed improvement
in the records in the next fiscal period
Appreciation is expressed to the Manager and staff for the cooperation
and assistance rendered the State Auditors office during this examma
tion488
GEORGIA COOPERATIVE ASSOCIATIONATHENS
BALANCE SHEET
JUNE 30 1943
ASSETS
CURRENT ASSETS
Cash on Hand
Cash in University of Ga as report oL
Accounts Receivable
Inventory
FIXED ASSETS
Stocks and Bonds
Furniture and Fixtures
Caps and Gowns
Total Assets
93890
222419 128529
62000
804664
155172
108788
2346725
2326984
1021836
3348820
LIABILITIES
ACCOUNTS PAYABLE
172080
NET WORTH
Surplus July 1 1942
Net Loss in year
Surplus June 30 1943
3216672
39932

3176740
3348820489
UNIVERSITY OF GEORGIA SCHOOL OF AVIATION
SUMMARY
FINANCIAL CONDITION
The University of Georgia School of Aviation ended the fiscal year on
June 30 1943 with a deficit of 3124503 after providing reserve of 13
06699 for suspense and 2407288 for crash fund
The School of Aviation began operations October 1 1940 For the first
nine months ended 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 a deficit of 1578480 at June 30 1942 The operating statement
for the fiscal year ended June 30 1943 shows a loss of 630496 and
adding charges to surplus of 915527 the deficit was increased to 31
24503 at the end of the year on June 30 1943
Assets consisted of accounts receivable inventories of planes and sup
plies and machinery and fixtures amounting to 37660575 and cash on
hand of 1062032
In order to operate and pay bills promptly the School of Aviation de
posits its receipts with the Comptroller of the University and draws upon
the University for expenditures An overdraft has thus been created
which at June 30 1943 amounted to 27976601 and attention is again
called to this intermingling of funds Other liabilities were accounts pay
able of 1032400 and notes payable to the Citizens and Southern National
Bank of Athens totaling 9124122
INCOME RECEIPTS AVAILABLE FOR THE
FISCAL YEAR ENDED JUNE 30 1943
Income receipts in the period covered by this report amounted to 190
40427 of which 15356175 was grants from the U S Civil Aeronautics
Authority and 3684252 from sales and other sources
In addition to the 19040427 income receipts the School secured 91
24122 by borrowing from the Citizens and Southern National Bank of
Athens making total funds available 28164549
EXPENSE AND OUTLAY PAYMENTS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
In the year ended June 30 1943 40651803 was expended for opera
tions and 8209053 for additions to equipment a total of 48860856 of
which 28164549 was from income receipts and borrowings and 206
96307 from increase in its cash account490
This overdrawing of account by 20696307 increased overdraft from
6218262 at the beginning of the period to 26914569 at the end of the
period on June 30 1943 having 1062032 cash on hand and due the Uni
versity of Georgia Current Fund 27976601
COMPARISON OF OPERATING COST PAYMENTS
Due to expanded program at the School of Aviation cost payments in
the year ended June 30 1943 were 35856859 in excess of payments for
the preceding fiscal year ended June 30 1942 the first full year of opera
tions as shown in the following comparative statement
YEAR ENDED JUNE 30
1943
1942
Personal Services 16851380
Travel Expense 750382
Supplies Materials 13436390
Communication
Lights Power Water
Printing Publicity
Repairs Alterations
Rents
Rents Clarke County
Insurance Bonding
210180
170078
3942
153604
32300
350932
2263435
Interest 449320
Miscellaneous 5979860
Total Expense Payments 40651803
Outlay
Equipment 8209053
Total Payments
5133041
62596
4677979
90141
65422
64486
20645
814648
737031
20767
51649
11738405
1265592
48860856 13003997
There were 53 employees at June 30 1943 as compared with 23 June 30
1942 and 17 June 30 1941
GENERAL
The University of Georgia School of Aviation was incorporated in Oc
tober 1940 as a nonprofit sharing association Its primary purpose is to
cooperate with the U S Civil Aeronautics Authority in flight instruction
of students and most of its income is reimbursement by the Civil Aeronau
tics Authority for cost of instruction upon the completion of certain stages
in the training program491

The accounts of the School of Aviation are carried on an accrual basis
necessitating adjustments to show cash receipts and disbursements which
should not be confused with the operating statement of the Agency
Since the examination reported herein the accounting system of the
School of Aviation has been revised and improved and the Agency is to
have its own bank account instead of depositing receipts with the Comp
troller of the University and issuing orders on him for expenditures
The Treasurer of the School is also Treasurer of the University and is
under bond to the University
Appreciation is expressed to the officials and staff of the School and the
Comptroller of the University for the cooperation and assistance given the
State Auditors office during this examination and throughout the year492
UNIVERSITY OF GEORGIA SCHOOL OF AVIATIONATHENS
BALANCE SHEET JUNE 30 1943 1060032 2000
ASSETS
CURRENT ASSETS Cash on Hand
Petty Cash 1062032
Accounts Receivable Less Reserve for Bad Debts 25546592 40000 25506592

Repair Parts Inventory 7790000 231550
Gas and Oil Inventory 8021550
DeferredPrepaid Insurance 349951
4
Total Current Assets 34940125
FIXED ASSETS
Equipment
Less Reserve for Depreciation
Total Fixed Assets
4889604
1107122
3782482
38722607
LIABILITIES
CURRENT LIABILITIES
University of Georgia
Accounts Payable
Notes Payable C S National Bank
27976601
1032400
9124122
RESERVE
Suspense 1306699
For Crash 2407288
38133123
3713987
DEFICIT
Invested in Fixed Assets 3782482
Current
6906985 3124503
38722607493
SCHOOL OF AVIATIONGROUND SCHOOL
SUMMARY
FINANCIAL CONDITION
The University of Georgia School of Aviation Ground School had a cash
deficit of 709876 at the end of the fiscal year on June 30 1943 the ac
count with the University being overdrawn 1814469 on that date while
accounts receivable of 1104593 were due from the U S Civil Aeronautics
Authority for reimbursement of expenses
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
Income of this Agency for the period covered by within report was
2673278 of which 2464867 was from U S Civil Aeronautics Authority
and 208411 from earnings
COST OF OPERATIONS FOR THE
FISCAL YEAR ENDED JUNE 30 1943
Expenditures for the operation of this Agency for the period under re
view were 4487747 of which 2673278 was from available income and
the account with the University of Georgia was overdrawn 1814469
Of the total expenditures of 4487747 for the period 1288998 was for
personal services 1731710 for repairs 1280206 for board room and
fees for trainees and 186833 for supplies equipment and other expense
GENERAL
This is a new Agency which was formerly operated as a part of the
Georgia School of Aviation Ground School instruction was separated from
flight instruction in January 1943 and this new account set up
The source of receipts are reimbursements by the U S Civil Aeronautics
Authority for ground instruction in aeronautics for war training
All receipts are deposited with the Comptroller of the University of
Georgia and disbursements are made by him on orders signed by the
Manager of the Ground School
Appreciation is expressed to the Manager Mr Sam Roeloff for the
cooperation and assistance given the State Auditors office during this
examination494
UNIVERSITY OF GEORGIA SCHOOL OF AVIATIONGROUND SCHOOL
BALANCE SHEET
JUNE 30 1943
ASSETS
DUE FROM CIVIL AERONAUTICS AUTHORITY
Reimbursements
1104593
LIABILITIES
UNIVERSITY OF GEORGIA
Overdraft
1814469
DEFICIT
OPERATIONS
709876495
UNIVERSITY SYSTEM
GEORGIA SCHOOL OF TECHNOLOGY
ATLANTA496
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Transfers from Public Trust Funds
Revenues Retained
Grants from U S Government
Donations
Earnings Educational Services
38635333
2078915
9345112
1033157
72313522
44575617
2761902
29992561
932456
66711855
Total income receipts 123406040 144974391
NONINCOME
Public Trust Funds
Income from Investment
Gifts for Principal
Investments
6402422
644000
2565844
Transfers to College Income 2078915
Private Trust Accounts 70273046
8083510
1701458
1664778
2761902
65239359
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
7295438
2453334
1167365
5751212
7464492
15270211
212128574 247387509UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
497
PAYMENTS
1942
1943
EXPENSE
Services
83023061
928800
Materials L 26743241
740479
1875526
458591
290607
1000
1494574
3551669
878514
Personal
Travel
Supplies
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense
payments 119986062
95539528
971775
26264444
762041
2917401
460876
1250603
449456
962100
2949073
3590224
136117521
OUTLAYS
Equipment
Lands Improvements
Contractual
Personal Services
Supplies Materials
4964204
2914994
4225326
2117852
2043649
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
2522193
56170200
1978598
75162365
CASH BALANCES JUNE 30th
5751212
Budget Funds
Public Trust Funds Jpoil
Private Trust Funds 154llMli
3306261
14173738
5347205
212128574 247387509498
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Earningss Educational Services
15746108 20000558
Total income receipts 15746108 20000558
NONINCOME
Private Trust Accounts 5396316 4463320
Loans
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
PAYMENTS
2500000
512529
94652
411928
1217328
24249605 26093134
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
R epairs
Rents
Insurance
Interest
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
NONCOST
Loans
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
7537480
1647911
1895251
169271
193575
353118
58898
23618
91645
27680
492098
734831
7161062
3037719
2289801
190610
183783
322140
25484
101262
11250
21630
969369
13225376 14314110
2121333 13868
3000000
4273640
411928
1217328
2000000
5350082
4084508 V
330566 f
24249605 26093134499
GEORGIA SCHOOL OF TECHNOLOGY
SUMMARY
FINANCIAL CONDITION
The Georgia School of Technology was in good financial condition at the
close of the fiscal year June 30 1943 having a surplus for operations of
90 034 52 after providing the necessary reserve to cover outstanding ac
counts payable of 3559703 and reserving 2028569 for unexpended
Federal Defense Training Funds
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
Total income of the School for the year ended June 30 1943 was 1450
827 58 of which 27967762 or 1928 was from allotment by the Board
of Regents from State Appropriation funds 16716222 or 1152 from
the State Department of Education for vocational education and National
Defense training 29992561 or 2067 from Federal Grants 509
105 57 or 3509 from students fees and tuition 13876589 or 957
from dormitories and dining halls 1737175 or 120 from property
rents 2761902 or 190 from Endowment Income and 1119990 or
77 from Sales Gifts and other sources
From the total income of 145082758 for the period 108367 was
transferred to the State Supervisor of Purchases to cover the pro rata share
of the cost of purchasing leaving 144974391 income available to the
School to meet the years operating cost
This available income of 144974391 was 21568351 more than net
income for the preceding fiscal year ended June 30 1942 and 33509978
more than for the year ended June 30 1941 the increase in the current
year being due principally to increased income received from the United
States Government as shown below
YEAR ENDED JUNE 30
1943 1942
Board of Regents 27967762 21312843
State Dept of Education 16716222 17631259
Federal Grants 29992561 9345112
Student Fees and Tuition 50910557 55337572
Dormitories 4399554 5209776
Dining Halls 9477035 10907310

1941
29598781
7304314
2660379
52498156
4689562
10344536500
Rents 1737175 424513 333538
Endowment Income 2761902 2078915 4335431
Other Income 1119990 1467509 2848031
Subtotals 145082758 123714809 114612728
Less
Transfers
Tech Athletic Assn 3000000
State Supvr of Purchases 108367 308769 148315
Totals 144974391 123406040 111464413
Grants from the Federal Government for Army Specialized Training
Program began in March 1943 and from that date to June 30 1943
amounted to 13254310 Other Federal Grants received in the period
covered by this report were for Engineering Science Management War
Training 7715801 Engineering Experiment Station Research 2619786
Scientific Research and Development 521722 Chemical Warfare Service
and Experiments 41800 and Civilian Pilot Training 5839142 which with
Grants for Army Specialized Training Program of 13254310 made a total
of 29992561
Income from student fees dormitories and dining halls shows a decrease
in the current period for the reason that when the Army Specialized Train
ing Program unit began operations the funds received from the Govern
ment reimbursing Tech for training rooms meals and other expenses of
trainees under the program were credited to income from Federal Grants
instead of income from fees dormitories and dining halls
OPERATING COST FOR THE FISCAL
YEAR ENDED JUNE 30 1943
Expenditures for operations for the year ended June 30 1943 were
147419342 of which 144974391 was from available income and 24
44951 from cash on hand
The expenditure of 2444951 from cash reduced cash balance of 57
51212 on hand at the beginning of the period to 3306261 at June 30
1943 the first lien on which is for liquidation of outstanding accounts
payable
Of the expenditures totaling 147419342 for the period 136117521
was for current operating expense 8386827 for lands and permanent im
provements and 2914994 for new equipment501
COMPARISON OF OPERATING COSTS
The 147419342 expenditures for the year ended June 30 1943 were
22469076 more than expenditures for the preceding fiscal year ended
June30 1942 and 38025309 more than for the year ended June 30 1941
as shown in the following comparative statements
YEAR ENDED JUNE 30
BY ACTIVITY 1943
Administration 11271227
piant 15253495
Library 2479612
Instruction 62975822
Research 8100085
Extension 3001089
Dining Halls 17763029
Dormitories and Housing 5780331
Hospital 1876487
Civilian Pilot Training 5183998
National Defense 13734167
Scholarships
Capital Outlay
Totals 147419342
BY OBJECT
Personal Services 95539528
Travel 971775
Supplies Materials 26264444
Communications 762041
Heat Light Power Water 2917401
Printing Publicity 460876
Repairs 1250603
Rents 449456
Miscellaneous 3590224
Insurance Bonding 962100
Indemnities
Equipment Replacements 2949073
Subtotals 136117521
1942
8870517
11650346
2536831
55761109
6841395
3430113
12140267
2932860
2277548
18024809
484471
1941
6879301
13174326
2163064
54194033
5560883
3162148
11280107
1883562
2114527
5655589
360250
2966243
124950266 109394033
83023061
928800
26743241
740479
1875526
458591
290607
1000
878514
1494574
3551669
74791501
1131078
19860960
705572
1777854
397389
684975
264450
697341
1957560
2250
4156860
119986062 106427790502
Outlay
Lands Buildings and
Permanent Improvements 8386827 4964204 2966243
Equipment 2914994
Totals 147419342 124950266 109394033
Number of Employees
at June 30th 510 294 287
Average Enrollment
Regular Term 2719 2604 2675
The increase in personnel in the crrent period has been due to accelerated
programs and Army Training Activities at the School
PUBLIC TRUST FUNDS
On June 30 1943 the endowment funds had assets totaling 65305663
of which 58307969 was corpus or fund principal and 6997694 income
cash available for transfer to the General Fund of Georgia Tech
Of the 58307969 fund corpus 5500000 was invested in State of
Georgia bonds 500000 in State of Louisiana bonds 730000 in stocks
3682995 in student notes 491558 in WGST franchise and property
7870000 in Texas real estate 2425500 in Atlanta real estate 327
68181 in dormitories and other buildings at Georgia Tech and 4339735
was held in cash awaiting investment
Included in cash balance of 4339735 is note given by the College Inn to
the Scholarship Loan Fund in previous period for 1000000 and being
held as a cash item June 30 1943
The income of the endowment funds for the year ended June 30 1943 was
5247201 gifts for principal of funds was 1701458 and investments sold
or realized 1664778
From the 5247201 income 2761902 was transferred to the General
Fund of Georgia Tech in accordance with trust agreements 176051 was
added to the principal of the Brown Memorial Hall Sinking Fund and
137499 to the principal of the Scholarship Loan Fund and 2171749
remained on hand as part of the income cash This addition of 2171749
increased cash of 4825945 on hand at the beginning of the period to
6997694 at June 30 1943 which is available for transfer to the General
Fund in the next fiscal period503

Of the 1701458 gifts for principal and 1664778 from investments sold
or realized a total of 3366236 for the period 1978598 was reinvested
and 1387638 remained on hand as part of the cash balance which with
addition of 176051 to Brown Memorial Fund principal and 137499 to
Scholarship Loan Fund principal from income increased principal cash of
2638547 on hand at the beginning of the period to 4339735 at June 30
1943 and this amount is available for investment in the next fiscal period
The income of 5247201 in the period consisted of 2787286 from
WGST Radio Station rentals 1506567 rents from dormitories paid by
deduction from General Fund receipts 505743 rents on other property
and 447605 interest on stocks bonds and student notes
The rent income from the Southern Broadcasting Company lessee of
the Radio Station WGST ceased in April 1943 when the Board of Regents
purchased the outstanding stock of the company and took over the opera
tion of the station for the use and benefit of the Georgia School of Tech
nology Report covering operations of the station by the Regents will be
filed separately
Of the 1704158 gifts for principal in the period 960458 was from
the Cloudman Estate 500000 from Mrs J R Lamar 100000 from
Willingham Mills 200000 from the General Education Board 10000
from L W Robert Jr and 69000 was withdrawn by the Irving Subway
Company from gifts previously made
The investment of Trust Funds in dormitories and other buildings at
Georgia Tech is being liquidated under an amortization plan ending July
1 1959 the annual installment being 1418305 for principal and interest
or rent
PRIVATE TRUST OR AGENCY FUNDS
Private Trust or Agency Funds are students deposits and other private
accounts which the School holds as custodian only and amounted to 52
75240 at the end of the fiscal year June 30 1943
GENERAL
The Treasurer of the School is bonded in the amount of 5000000 and
three bookkeepers for 500000 each
Books and records were found in good order all receipts were properly
accounted for and all expenditures for the period were within the limits
of approved budgets and provisions of State law Discounts have been
taken on invoices whenever possible resulting in a saving to the School in
the cost of operations
Appreciation is expressed to the officials and staff of the School for the
cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following in
their expenditures the approved budgets504

GEORGIA SCHOOL OF TECHNOLOGYATLANTA
BUDGET FUND BALANCE SHEET
JUNE 30 1943
ASSETS
BUDGET FUNDS
AVAILABLE FUNDS
Cash on hand and in banks 3306261
Endowment Fund Income due Budget Fund 6997694
United States due to June 30 for Army Specialized Training Unit 11285463
LIABILITIES
BUDGET FUNDS
RESERVES
Federal Funds unexpendedE S M W T
Civil Aero Authority Civilian Pilot Train unexpended
Balances overdrawn anticipating reimbursement
VEND 1 War Training
OEM 5 Research
21589418
1650536
812938
240221
194784
Total Reserves Defense Funds
Reserve for Income Cash Public Trust Funds due Budget Funds
ACCOUNTS PAYABLE
Listed
SURPLUS
2028569
6997694
3559703
Budget Funds
9003452
21589418
PRIVATE TRUST OR AGENCY FUNDS
JUNE 30 1943
ASSETS
Cash on hand and in Banks
LIABILITIES
5275240
Students Deposits
Athletic Scholarships
1928 Window Fund
Student Activity Fees
Federal Loan Fund
Uniforms
5704233
69165
40000
725
5000
542433
5275240
1 Book and consumable supplies inventories omitted
2 Plant assets not included
3 Requirements for annual installment purchase of Dormitories from Trust Funds
not included 1418305505
GEORGIA SCHOOL OF TECHNOLOGYATLANTA
PUBLIC TRUST FUNDSCONSOLIDATED BALANCE SHEET
JUNE 30 1943
ASSETS
BONDS AT PAR
State of Georgia 4 Nonnegotiable 5500000
State of La Highway 5 bonds 1945 500000
STOCKS AT PAR
Ga Power Co
Preferred
West Point Manufacturing Co 250 shares
Limestone Mills 40 shares
30000
500000
200000
NOTES FACE VALUE
Students for Loans
FRANCHISE AND PROPERTY WGST
Acquisition value
REAL ESTATE
Lands in Texas
Atlanta Real Estate
7870000
2425500
DORMITORY AND CAMPUS BUILDINGS
Howell and Harrison Dormitories and Research Bldgs
Brown Memorial Dormitory
Cloudman Memorial Dormitory
Cloudman Equity 1943 in property
Transformer Substation
Steam and Electric Lines
16489197
8500000
4708626
960458
109900
2000000
CASH IN BANK AND ON HAND
Funds
Income Corpus
6978884
3600
WGST Radio
ForresterMcRae
Daniel Guggenheim
Arch Alumni Prize
E O Batson Scholar 15210
Brown Sinking Fund
Philip H Lamar
Scholarship Loan Fund
Willingham Mills Fund
General Educ Bd Fd
47325
254716
20709
138301
200000
3378684
100000
200000
6000000
730000
3682995
491558
10295500
32768181
53968234
Total Cash
6997694 4339735
11337429
65305663
Awaiting investment by the School 4339735506
GEORGIA SCHOOL OF TECHNOLOGYATLANTA
PUBLIC TRUST FUNDSCONSOLIDATED BALANCE SHEET
JUNE 30 1943
LIABILITIES
FUNDS
Julius Brown Endowment18545500
Daniel Guggenheim Endowment 16811195
Josephine L Cloudman Fund 6619084
Clark HowellConstitution WGST Fund 7470442
ForresterMcRae Rankin 191003
Architects Alumni Prize 33600
E D Batson Scholarship 1118620
Brown Mem Sinking Fund 2840404
Scholarship Loan Fund 9675815
Philip H Lamar Endowment 1700000
Willingham Mills Fund 100000
General Education Board Fund 200000
65305663
SUMMARY
Corpus not to be diminished
Income Cash due Budget Fund 6997694
For general purposes under budget approval
58307969
65305663
CHANGES IN FUND CORPUS
YEAR ENDED JUNE 30 1943
Funds Corpus July 1 1942 audit
Additions in year
Gifts for principal of funds
Cloudman Estate 960458
Mrs J R Lamar for Lamar Fund 500000
Willingham Mills for textile 100000
General Ed Board for library 200000
Memorial Window Fund 750
Memorial Window Fund 750
Irving Subway Co 69000
L W Robert Jr for Scholarship Fund 10000
Brown Sinking Fund increment 176051
Scholarship Loan Fund increment 137499
56292961
Funds Corpus June 30 1943
2015008
58307969UHHBIIUlHMMim
507
WGST GEORGIA TECH BROADCASTING STATION
SUMMARY
FINANCIAL CONDITION
The net worth of the Station at June 30 1943 was 7209408 that being
the excess of assets over all liabilities
At June 14th 1943 the beginning net worth of the Station was shown as
67 785 35 Adjustments made to net worth reduced it to 6402566 and
there were additions amounting to 806842 in the period by the earnings
less the stipulated payment to the old stockholders resulting in net worth
at June 30 1943 of 7209408 as stated above
INCOME RECEIPTS IN THE PERIOD
JUNE 14 1943 TO JUNE 30 1943
Income receipts from sales including income of prior periods taken into
the accounts amounted to 3171884 in the period from June 14 1943 to
June 30 1943
EXPENSE PAYMENTS IN THE PERIOD
JUNE 14 1943 TO JUNE 30 1943
From the 3171884 available income receipts for the period covered by
this report 335575 was expended for operations and 2836309 remained
on hand at June 30 1943
The first lien on this cash balance of 2836309 is for liquidation of
accounts payable and accrued salaries and taxes of 521037 and the re
mainder after providing 1816823 for Stock Purchase Account will be
available for expenditure for operations in the next fiscal period subject
to budget approval
GENERAL
A resolution of the Board of Regents of the University System dated
September 8 1943 is quoted in part
Resolved as follows
The Board recognizes that the Broadcasting Station WGST was given
bv the late Clark Howell and is held by the Regents of the University
Svstem of Georgia as an endowment fund its net profits to be used for the
sole and exclusive use and benefit of the Georgia School of Technology508
This is a report of the examination of the accounts of WGST Georgia
Tech Station of the Regents of the University System for the use and
benefit of Georgia School of Technology from June 14 1943 date of final
liquidation and transfer of the property of the Southern Broadcasting
Company to the Regents to June 30 1943 the close of the fiscal year
From July 19 1923 date the Station was acquired by donation from
the late Clark Howell to January 6 1930 the Station was operated by
Georgia School of Technology From January 6 1930 to January 6 1940
the Station was operated by a lessee under arrangement with Southern
Broadcasting Company first a partnership and afterward a corporation
whereby the Georgia School of Technology received for the lease ten
10 per cent of the gross receipts from billings
The contract was extended with the Southern Broadcasting Company
as lessee from January 6 1940 to January 6 1950 However a contract of
purchase and sale was entered into between the Regents and the Southern
Broadcasting Company whereby as of April 15 1943 the shareholders sold
to the Regents all of their stock in Southern Broadcasting Company and
in pursuance thereof 9824 shares or all of the stock was transferred to
the Regents The purchase price of the shares of stock was to be a sum equal
to fifteen 15 per cent of the net billings of the Station payable monthly
from April 15 1943 and for eighty and threefourths 80 months and
until January 6 1950 A banking institution of Atlanta was designated
by the sellers as agent to receive all payments on account from the Regents
under the contract Having control of the stock the WGST Radio Com
mittee of the Regents were designated by the Regents as shareholders
directors and officers of the Southern Broadcasting Company to transfer
all the property of the Southern Broadcasting Company to the Regents and
to finally liquidate and surrender the charter This was authorized on
June 7 1943 and transfer was effected June 14 1943
Because of the fact that the Southern Broadcasting Company lessee a
private corporation operated the Station in the past the Georgia School
of Technology receiving 10 of the gross receipts audits of the accounts
of the lessee were not made except to verify the payments under the lease
made to the Georgia School of Technology This has been done by the
examiners for this office in the previous years audits of the Georgia School
of Technology which had set up the WGST Station as a trust fund on its
books
WGST Georgia Tech Station now under the control of the Regents
operates under a budget approved by the Regents The fiscal year is July
1 to June 30
Appreciation is expressed to the officials and staff of the Station for the
cooperation and assistance given the State Auditors office during this
examinationWGST GA TECH STATION
REGENTS OF THE UNIVERSITY SYSTEM
INCOME AND EXPENSED
JUNE 14 1943 TO JUNE 30 1943
INCOME
flflMJBBMHHI
509
Sales
Columbia Broadcasting System 732869
Local 443691
National 485525
Gross Sales
Less Agency Commissions
Adjustment and allowances
Net Sales
1662085
48079
3277 51356
1610729
EXPENSE
Engineering
Studio
Selling
Administrative and General
Net Operating Profit for period
156653
168000
123426
139699
587778
1022951
RECONCILIATION WITH NET WORTH
Net Worth June 14 1943
Charges against net worth in period
Income for period add
6478535
75969
6402566
1610729
8013295
Expenses for period deduct wlllno
Payments on Contract stockholders 216109
Net Worth June 30 1943 7209408
Amounts are not included in Receipts and Payments in this volume510
WGST GA TECH STATION
REGENTS OF THE UNIVERSITY SYSTEM
BALANCE SHEET
JUNE 30 1943
ASSETS
CURRENT ASSETS
Cash on Hand and in Bank

Accounts Receivable 2856383
Agency Commissions Reserve 134698
Total Current Assets
OTHER ASSETS
New EquipmentUninstalled
DEFERRED CHARGES
Unexpired Insurance
PLANT ASSETS
Plant Equipment
Reserve for Depreciation
8762169
5690318 3071851
Furniture Fixtures Furn 1526558
Reserve for Depreciation 1114863 411695
Total Assets
LIABILITIES
2908274
2721685
5629959
340706
165022
3483546
9619233
CURRENT LIABILITIES
Accounts Payable
Purchases 223950
Licenses 78040
Accrued Accounts
Social Security Taxes 48913
Taxes General 83134
Accrued Salaries 87000
Stock Purchase Account
Fulton National Bank Trustee 1816823 2337860
Total Current Liabilities
RESERVES
Reserve for Victory Tax Funds held
NET WORTH
Paid in
Earned 1022951
Payment for Contract216109 806842
6402566
Net Worth
2337860
71965
7209408 I

9619233
Not included in consolidated Receipts and Payments in this volume
s511
GEORGIA TECH ATHLETIC ASSOCIATION
SUMMARY
FINANCIAL CONDITION
The Georgia Tech Athletic Association was in good financial condition
at the end of the fiscal year June 30 1943 having a surplus of 4116508
as compared with a deficit of 1776975 at the end of the preceding fiscal
year ended June 30 1942 reflecting a net increase in operating surplus of
5893438 in the period covered by this report
Current Assets at June 30 1943 consisted of cash on hand and in bank
of 4084508 and accounts receivable of 32000 with no accounts payable
or other liabilities outstanding
Investment in the plant was 86888092 June 30 1943 as compared with
86874224 June 30 1942 an addition of 13868 having been made in the
year from current funds
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
Football admissions produced 19748714 and other sports 251844 in
the year ended June 30 1943 making a total of 20000558 income avail
able to the Association to meet the years operating cost These receipts
compare with previous years income as follows
YEAR ENDED JUNE 30
1943
1942
1941
15465195
280913
16191613
294005
3000000
Football 19748714
Other Sports 251844
Transfer from Georgia School
of Technology as Refund of
Advance previously made by
the Athletic Assn
Totals 20000558
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
From the 20000558 available income for the period 14314110 was
expended for current operating expense 13868 for additional to plant and
2000000 to retire bank loans a total of 16327978 and 3672580 re
mained on hand as part of the cash balance at June 301943
15746108 19485618512
This addition of 3672580 to cash increased cash balance of 411928
on hand at the beginning of the period to 4084508 on hand June 30
1943 and this amount is available for expenditure for operations in the
next fiscal period provided the expenditure is reapproved on budget
COMPARISON OF OPERATING COSTS
The expenditures totaling 16327978 for the year ended June 30 1943
were 481269 more than expenditures for the preceding fiscal year ended
June 30 1942 and 2682994 less than for the year ended June 30 1941 as
shown in the following comparative statements
YEAR ENDED JUNE 30
1943
Personal Services 7161062
Travel 3037719
Supplies Materials 2289801
Communication 190610
Heat Light Power Water 183783
Printing Publicity 322140
Repairs Alterations 25484
Rents
Insurance Bonding 101262
Interest 11250
Equipment Replacements 21630
Miscellaneous 969369
1942
1941
7537480 7381949
1647911 1666822
1895251 1978916
169271 175668
193575 165580
353118 322091
58898 17650
23618
91645 103460
27680 333601
492098 486181
734831 1372204
Subtotals 14314110 13225376 14004122
Outlay
Buildings and Permanent
Improvements
13868 2121333
3456850
Subtotals 14327978 15346709 17460972
Loans reduced 2000000 500000 1550000
Number of Employees at June 30th 18
20
19
Totals 16327978 15846709 19010972513
ATHLETIC SCHOLARSHIP FUND
The stipends for Athletic Scholarships and the 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 custodian
This fund had earnings of 4377263 from student athletic fees conces
sion and program sales advertising and gifts in the year ended June 30
1943 and paid out for athletic scholarships 5264025
The expenditures for athletic scholarships totaling 5264025 exhausted
the 4377263 fund income for the period and reduced fund balance by
886762 or from a balance of 1217328 in the Scholarship Fund at the
beginning of the fiscal year to 330566 June 30 1943 The remaining
balance of 330566 in the fund is available for athletic scholarships in
future periods
GENERAL
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
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
Books and records were found in good condition all receipts were prop
erly accounted for and all expenditures for the period were within the limits
of approved budgets and provisions of State law
Appreciation is expressed to the officials and staff of the Association for
the cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets514
GEORGIA TECH ATHLETIC ASSOCIATION
STATEMENT OF CONDITION
JUNE 30 1943
ASSETS
CURRENT FUND
Cash in Office 50000
Cash on deposit Fulton National Bank 4034508
Accounts Receivable 32000
4116508
ATHLETIC SCHOLARSHIP FUND
Cash in Change Funds
Cash in Ga School of Technology
Cash for deposit
60000
69165
6785
Cash in First Nat Bank Concessions Ac 194616 330566
PLANT FUND
Land Buildings Improvements
86888092
LIABILITIES
CURRENT FUND
Surplus
Deficit at beginning
Net Profit for year
Surplus charges
Current Fund invested in Plant
ATHLETIC SCHOLARSHIP FUND
Surplus

1776975
5909786
2435
13868
4116508
330566
PLANT FUND
Investment beginning
Additions in year
86874224
13868 86888092515
UNIVERSITY SYSTEM
EVENING SCHOOL AND JUNIOR COLLEGE
ATLANTA516
UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE ATLANTA
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 1984769 1714207
Revenues Retained
Earnings Educational Services 8120218 6902049
Total income receipts 10104987 8616256
NONINCOME
Private Trust Accounts

473
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
1899640
1860439
12004627 10476222
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
7821674 7290362
42730 38450
644271 392762
257624 244197
295577 328969
321327 132807
56680 209825
24138
29443 32543
474467 752764
126257 145628
Total expense payments 10094188 9568307
OUTLAYS
Lands Improvements
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
50000
435000
1860439 473388
473
12004627 10476222517
UNIVERSITY SYSTEM CENTER EVENING SCHOOL AND
JUNIOR COLLEGE
SUMMARY
FINANCIAL CONDITION
The University System Center Evening School and Junior College at
Atlanta Georgia ended the fiscal year on June 30 1943 in good financial
condition having a surplus of 1342957 after reserving 441802 to cover
accounts payable and setting up a further reserve of 481684 for amount
invested in inventories
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
Allotment to this unit by the Board of Regents from State Appropriation
funds in the fiscal year ended June 30 1943 was 1720398 Students
tuition collections 6094162 and earnings from fees rents bookstore op
erations and other income 807887 a total of 8622447
From the total income of 8622447 for the period 6191 was trans
ferred to the State Supervisor of Purchases for the pro rata share of the
cost of purchasing leaving net income available of 8616256 to meet the
years operating cost
The available income receipts of 8616256 in the year ended June 30
1943 were 1488731 less than receipts for the preceding fiscal year ended
June 30 1942 and 1411987 less than for the year ended June 30 1941
as shown in the following comparisons
YEAR ENDED JUNE 30
1943
Board of Regents I 1720398
Tuition 6094162
Fees 207179
Rents 91689
Book Storenet 480657
Other Income 28362
Total Income 8622447
Less
Transfers to State
Supervisor of Purchases 6191
Net Income 8616256
1942
2004028
7857169
236716
60400
40674
6607
1941
795198
8825802
172109
50667
161236
42422
10124246 10047434
19259
19191
10104987 10028243518
COST OF OPERATIONS FOR THE
FISCAL YEAR ENDED JUNE 30 1943
In the period covered by this report 9568307 was expended for opera
tions and 435000 for purchase of Durham Park Lodge which was the
balance due on land and club house a total of 10003307 of which 86
16256 was from available income and 1387051 from cash on hand
This expenditure of 1387051 from cash reduced cash balance of 18
60439 on hand at the beginning of the period to 473388 and this amount
was further reduced to 472915 at June 30 1943 by remittance of 473
victory taxes in excess of tax deductions from salaries
The first lien on this cash balance of 472915 is for liquidation of out
standing accounts payable amounting to 441802 of which 430927 is
a deferred liability due the Division of General Extension and the remain
der is available for expenditure for operations in the next fiscal period
subject to reapproval on budget
COMPARISON OF OPERATING COSTS
Operating Costs for the past three years have varied only slightly as
shown in the following comparative statements
YEAR ENDED JUNE 30
1943
1942
1941
BY ACTIVITY
Administration 2645137
Plant 1683808
Library 749125
Instruction 4857387
Student Promotion
Book Store
67850
2801878
1171598
361393
5640146
103173
66000
2338347
1999258
305268
5205094
100646
66000
Totals 10003307 10144188 10014613
BY OBJECT
Personal Services
Travel Expense
7290362 7821674
38450 42730
Supplies Materials 392762 644271
Communication 244197 257624
Printing Publicity 132807 321327
Repairs 209825 56680
7343526
64197
870993
261094
198683
183911519
Rents
24138
73137
Heat Light Water 328969 295577 309189
Insurance Bonding 32543 29443 73398
Equipment 752764 474467 547704
145628 126257 88781
Miscellaneous
Total Expense 9568307 10094188 10014613
50000
Outlay
Durham Park Lodge 435000
Total Payments 10003307 10144188 10014613
Number of Employees at June 30th J58 41 40
Number of StudentsAverage 1275 1218 1388
GENERAL
The uniform system of accounting records for State Departments has
not been used by this unit The system in use is accurately kept but it
does not provide adequate cross references in regard to payments and re
ceipts are reconciled and distributed at the end of the month only
Credit Union
Credit Union is operated by the students with personnel of school under
State Banking Laws pertaining to credit unions Loans are available to
students from credit union for a part of tuition After a loan is made the
credit union issues the school its obligation for the face value of the loan
secured by note payable to credit union and the school may ask for settle
ment at any time Under this management the school has realized m cash
and accounts receivable from credit union at June 30 1943 full tuition
amount Financial condition of the credit union at June 30 1943 as shown
by their statement shows outstanding student loans of 109072 and a
cash balance of 1292009 Accounting should be required by the school
periodically and funds of the school held by credit union imbursed to the
school account
All receipts of the University System Center for the period under review
were properly accounted for and all expenditures were within the limits of
approved budgets and provisions of State law
The Director is bonded in the amount of 250000 the Treasurer for
200000 and four other employees 100000 each
Appreciation is expressed to the officials and staff of the Unit for the
cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets520
UNIVERSITY SYSTEM CENTER
EVENING SCHOOL AND JUNIOR COLLEGE
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS 472915
CASH ASSETS Available Cash
RECEIVABLES Credit Union 1270357 41014 1311371 481684
Student Accounts Old Notes 136714
Reserve 70 95700
INVENTORIES Book Store
SURPLUS
LIABILITIES RESERVE 441802 481211 1342957 2265970
3ASH LIABILITIES Accounts Payable Franklin Printing Co Office Supplies 10875
Division of General Exten 430927

RESERVE Victory Tax 473
For Inventories 481684

SURPLUS For School Operations For Bookstore Operations 1144809 198148


2265970
RECONCILIATION OF RECEIVABLES
FROM CREDIT UNION
mount due from Credit Union 711942 1168668
Students Notes for tuition issued to Credit Union during year 901689
2070357
Payment from Credit Union 12211942 800000
Due from Credit Union 6301943 1270357
Represents a cash advance made in 1938 and is considered a deferred liability
521
UNIVERSITY SYSTEM
DIVISION OF GENERAL EXTENSION
ATLANTA522
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATLANTA
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
7877 2974
6366213 5372212
Total income receipts 6358336 5369238
2662295
1643578
9020631 7012816
EXPENSE
Personal Services 5089241
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
939090
97199
387786
87521
187204
28714
7500
48725
462498
41575
4325860
434475
84353
364400
90122
148866
13858
47409
260602
32586
Total expense payments
7377053 5802531
CASH BALANCES JUNE 30th
Budget Funds
1643578
1210285
9020631 7012816523
DIVISION OF GENERAL EXTENSION
SUMMARY
FINANCIAL CONDITION
The Division of General Extension of the University System located at
223 Walton Street Atlanta ended the fiscal year on June 30 1943 in good
financial condition having a surplus of 720354 after providing reserve
of 82863 for amount invested in inventories and 1000000 for unearned
income on uncompleted courses
Included in the assets is an item of 430927 shown as account receivable
due from the Evening School and Junior College for an advance made in
1938 and which is carried as a deferred asset until final disposition is
made
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
No allotment of funds was made to this unit by the Board of Regents
for the year ended June 30 1943 it being supported by earnings which for
the period were 2673517 from correspondence tuition and fees 1657680
from extension tuition 741049 from visual aid fees 29966 from book
sales and 270000 rental of offices a total of 5372212
From the 5372212 income receipts for the period 2974 was trans
ferred to the State Supervisor of Purchases to cover the pro rata share of
the cost of purchasing leaving net income of 5369238 available to the
unit to meet the years operating cost
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30
1943
Total expenditures for operations in the fiscal year ended June 30 1943
were 5802531 of which 5369238 was from available income and
433293 from cash on hand
The expenditure of 433298 from cash reduced cash balance on hand
at the beginning of the period in the amount of 1643578 to 1210285 at
June 30 1943 This 1210285 cash balance on hand is available for ex
penditure for operations in the next fiscal period subject to budget re
approval after making necessary provision for unearned income for un
completed courses at June 30 1943
COMPARISON OF OPERATING COSTS
There was a decrease in operating costs in the year ended June 30 1943
of 1574522 as compared with the preceding fiscal year ended June 30524
1942 and 1550175 as compared with expenditures for the year ended
June 1941 principally in cost of instruction as shown in the following
comparative statements
YEAR ENDED JUNE 30
BY ACTIVITY
1943
Administration 2547147
Plant 224507
Instruction Extension 1453085
Correspondence 793718
Visual Aid 784074
Totals 5802531
1942
2703619
244127
2524857
928982
975468
1941
2679317
209010
2546852
1009694
907833
7377053 7352706
YEAR ENDED JUNE 30
BY OBJECT
1943
1942
1941
Personal Services 4325860
Travel Expense 434475
Supplies Materials 84353
Communication 364400
Heat Light Water 90122
Printing Publicity 148866
Repairs 13858
Rents
Insurance Bonding 47409
Equipment 260602
Miscellaneous 32586
Totals 5802531
Number of Employees at June 30th 17
5089241 5061771
939090 1014288
97199 100976
387786 363845
87521 68193
187204 137155
28714 15677
7500 4456
48725 67159
462498 483663
41575 35523
7377053 7352706
22 20
GENERAL
This Divisions function is adult education through extension classes
correspondence courses and audio visual aid program
Report mailed by the Division of General Extension on audiovisual ex
tension service shows 1191 titles of film including 1487 reels on hand
June 30 1943 of which 546 were owned outright and 645 were on deposit
Films were exhibited by 426 organizations in 34 states total showings
being 18495 and the rentals realized from films showings were 741049
for the year ended June 30 1943525
Books and records of the Division of General Extension are well kept
All receipts were properly accounted for and expenditures were within the
limits of approved budgets and provisions of State law
The Director is bonded in the amount of 1000000 the bookkeeper for
200000 and the assistant bookkeeper 100000
Appreciation is expressed to the officials and staff of the Division of the
cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence m following
in their expenditures the approved budgets526
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
CASH ASSETS
Available Cash
1210285
ACCOUNTS RECEIVABLE
Evening School and Junior College
Cash Advance Year 1938 430927
Student AccountsCurrent
Extension Class Tuition 18000
Student AccountsDelinquent
Old Accounts 244570
Reserve 75 183428 61142
INVENTORIES
Book Store
510069
82863
1803217
LIABILITIES RESERVE SURPLUS
CASH LIABILITIES
None reported
RESERVE
I
For Inventories 82863
For Income Unearned
Officials estimate courses
in progress June 30 1943 1000000
1082863
SURPLUS
For Operations
720354
1803217527
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE
AUGUSTA528
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AUGUSTA
RECEIPTS
1942
1943
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
21099320 23172684
1981501
5277093
1053530
33840
41174
293590
4297261
26199
41275
1542418
8778344
28357914 33493446
538152
46874
136310
2483305
4716705
1053243
4000
PAYMENTS
34144783 42472035
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
14760228
174486
1312684
159089
244814
117153
217085
2300
73898
13950
1323457
20447382
203770
1414549
180145
332443
213348
379549
2392
81162
356221
2020969
Total expense payments 18399144 25631930
OUTLAYS
Lands Buildings
Personal Services
Publications
Repairs
Contracts
Equipment
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
361836
5428567
3748923
101500
330865
4716705
1053243
4000
44
18
65782
900
38331
30164
15789
14
21
62
3
3
19500
85213
27255
55079
02092
34144783 42472035529
SCHOOL OF MEDICINE
SUMMARY
ACTIVITIES OF THE UNIVERSITY OF
GEORGIA SCHOOL OF MEDICINE
Under the laws of this State the management and government of this
Branch of the University System is vested in the Board of Regents and
is supported by an allocation made by the Board of Regents from the State
fund appropriation for the University System
The University of Georgia School of Medicine at Augusta has exclusive
medical and surgical control over the University Hospital which is main
tained by the City of Augusta
The University Hospital which is financed by the City of Augusta is
situated on the school grounds and in immediate proximity to the school
buildings and designed as a teaching hospital for the School of Medicine
Patients occupying free beds in the University Hospital on a tuberculosis
unit are used as teaching material and there are approximately fifty beds
for this purpose for which the School of Medicine paid the University
Hospital the sum of 1833332 in the year under review These hospital
patients are examined by fourth year students who record the physical and
laboratory findings on the patients charts and these patients are also
used for demonstration in the courses in physical diagnosis in the second
year
The State of Georgia extends the privileges of the School of Medicine
within the limits of this capacity to all persons who are qualified for ad
mission the school being operated at public expense and for public good
LEGAL RESTRICTIONS ON EXPENDITURE OF FUNDS
The expenditure of funds by the School of Medicine are under the law
subject to the general rules and regulations promulgated by the State
Board of Regents
No property of the school may be sold leased or otherwise disposed of
unless same has the direction of the Board of Regents subject to the ap
proval of the Governor
When any trust fund or property real personal or mixed comes into
the hands of the school as a fund gift or donation the executive officers of
the school are required by law to carry out the beneficial purposes of the
gift or conveyance530
No funds available can be used for the purchase of any passenger carry
ing automobile and in lieu thereof each official or employee is required to
furnish out of their own personal funds such automobile as may be neces
sary for their official use and shall receive for the use of such automobile
for expense of operating same an amount not to exceed 5 cents per mile
No funds can be expended to purchase any supplies materials or equip
ment from any sources other than as certified by the Supervisor of Pur
chases No funds can be expended by any official or employee to purchase
for resale any commodity for the personal or individual ownership of any
person connected with the University System
No payment shall be made and no obligation shall be incurred against any
fund allotment or appropriation unless same has been included in the
Budget of the respective agency and approved as provided by law Every
expenditure or obligation authorized or incurred in violation of the pro
visions of this Section shall be void Every payment made in violation of
the provisions of this Section shall be deemed illegal and every official
authorizing or making such payment or taking part therein and every
person receiving such payment or any part thereof shall be jointly and
severally liable to the State for the full amount so paid or received
FINANCIAL CONDITION AT JUNE 30 1943
The School of Medicine ended the year June 30 1943 with a surplus of
1858325 after providing sufficient reserve to cover the accounts payable
of 2645982 and sufficient reserves to cover the special reserve funds
totaling 2273140
This financial statement reflects a healthy condition and compares very
favorably with the condition at June 30 1942 when there was a mainte
nance fund surplus of 1180284 and with that of June 30 1941 when
there was a maintenance fund surplus of 996671
It is suggested that special consideration be given to the prompt liquida
tion of accounts payable as this item was on June 30 1943 2645982 with
a sufficient cash reserve for immediate payment
This Branch of the University System has special trust funds on hand
of 2593689 all of which is restricted in use
INCOME AVAILABLE FOR OPERATIONS FOR
THE YEAR ENDED JUNE 30 1943
The School of Medicine is supported in the main by allotments made by
the Board of Regents from the State of Georgia appropriation The allot
ment from the Regents for the year ended June 30 1943 amounted to
23205508531
In addition to the State funds this school received 10320762 from
other sources of which 8778344 was from fees sales and small miscel
laneous receipts 1042418 was gifts from private organizations for re
search purposes a detail of which is included in this report and 500000
was from the City of Augusta
The above items of income gave the school 33526270 income for the
year which was for the purpose of operations
DISPOSITION OF INCOME FOR THE
YEAR ENDED JUNE 30 1943
From the 33526270 income for the year there was 32824 transferred
to the Supervisor of Purchases office for the pro rata part of the cost of
purchases in connection with the operations of the institution with the
other expenditures of 31982896 being divided as follows
Administration JSio
Operations and Maintenance of SchooL 1797
Construction 31050
Research UJJ
Extension 1787949
Student Activities 17949
Auxiliary Enterprise irSo
University Hospital for services AiiZZ
692500
7942831
Library
Expansion of facilities
The balance of the income of 1510550 was applied to the increased cash
balance on hand June 30 1943
The cost of operating the School of Medicine for the year ended June 30
1943 was 25631930 as compared to 18399144 for the year ended June
30 1942 and with 16543886 for the year ended June 30 1941
The enrollment for the regular terms averaged for the year ended June
30 1943 242 for the year ended June 30 1942 212 and for the year ended
June 3o 1941 177 In addition to the regular enrollment in the period
under review there were 81 special students in July 1942 and 3 special
students in April 1943
The staff of the institution numbered 89 at June 30 1943 77 at June
30 1942 and 63 at June 30 1941
It appears from the above comparisons that the enrollment at the School
of Medicine and the cost of operating are progressing in a proportionate
number and in expenditures532
In the year ended June 30 1943 6350966 was expended in the expan
sion of buildings and equipment to increase the facilities of the school in
the year ended June 30 1942 9539326 was expended for this purpose
and in the year ended June 30 1941 1582808 was expended for this
purpose
GENERAL
The Treasurer was bonded in the amount of 1000000 with the Eagle
Indemnity Company
Receipts and disbursements were properly accounted for and all expendi
tures were within the limits of State law The books and records are neatly
and accurately kept and all information necessary in this examination
was readily obtainable However it is suggested that since the present
accounting system has outgrown the needs of the school the system be
expanded by installing additional facilities to take care of the volume and
to make for easier handling of accounts
Appreciation is expressed for the cooperation of the officials and the staff
with this office during this examination and throughout the year
533
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
MAINTENANCE FUNDS
Cash in Bank
Notes Receivable
Student Loans for Microscopes
6529347
248100 6777447
TRUST FUNDS
Cash in Bank
Student Loan Funds 196122
Murphy Fund
W K Kellogg Fund
State of Georgia Bonds
Corpus of Murphy Fund
Notes Receivable Students
Student Loan Fund 299110
Murphy Fund 85000
W K Kellogg Fund 1354500
12398
146559 355079
500000
1738610 2593689
9371136
LIABILITIES RESERVE SURPLUS
MAINTENANCE FUNDS
LIABILITIES
Accounts Payable
RESERVES 12 640 63
Research Fund Balances 1tbZbt
Agency FundsStudent Deposits
Prepaid Fees 1944
Moore Carter FundLibrary oaiso
302092
157500
2645982
2273140
1610225
SURPLUS
Current or Cash
DeferredStudent Loans for Microscopes A481UU
TRUST FUNDS
RESERVES
Investments
Murphy FundCorpus
Student Loans
500000
1738610 2238610
1858325
6777447
For Investment
Cash
355079 2593689
9371136535
UNIVERSITY SYSTEM
WEST GEORGIA COLLEGE
CARROLLTON536
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Donations
Earnings Educational Service
Total income receipts
NONINCOME
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
5915476 5738123
3324520
8891128
533785
2038500
9090435
18131124 16867058
200
99104
18664909 16966362
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communications
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Equipment
CASH BALANCES JUNE 30th
Budget Funds
Private Trust
8597577 9344556
258860 216454
6312834 4937448
124971 175140
581103 489459
265141 196236
81348 42322
200817 92755
218907 189487
1086426 290820
578199 458457
18306183 16433134
61129 337234
198493 104325
99104 91469
200
18664909 16966362537
WEST GEORGIA COLLEGE
SUMMARY
I FINANCIAL CONDITION
The West Georgia College at Carrollton ended the fiscal year June 30
I 1943 in good financial condition having a surplus of 435914 after pro
f viding necessary reserve to cover outstanding accounts payable in the
amount of 374055 and reserving 329326 for unearned income credits
I insurance collections and investment in inventories
There is a deferred liability not included in the Current Balance Sheet
I of 282700 due the Rosenwald Fund for farm improvement as it is doubt
ful if the Rosenwald Foundation will require the payment of this item
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
Total income of the West Georgia College for the fiscal year ended June
30 1943 was 16893724 of which 5165970 was from allotment by the
Board of Regents of State Appropriation funds 598819 from the State
Department of Education for Vocational and National Defense Training
2000000 gift from the Julius Rosenwald Fund 1527252 from tuition
andfees 5664671 from dormitories and dining halls 440000 from Sand
Hill School District of Carroll County 993288 income from farm and
503724 from other sources
The 440000 income from Sand Hill School District is for Rosenwald
Funds used in previous period to erect a building at Sand Hill and refunded
to the College by the School District The Sand Hill School is used by
the Rosenwald Fund as a practice school for teachers
From the 16893724 income in the period covered by this report 26666
was transferred to the State Supervisor of Purchases to cover the pro rata
share of the cost of purchasing leaving net income available to the Col
lege of 16867058 to meet the years operating costs
OPERATING COSTS FOR THE FISCAL
YEAR ENDED JUNE 30 1943
In the fiscal year ended June 30 1943 the College expended 16433134
for current operations 337234 for lands and buildings and 104325 for
new equipment a total of 16874693 of which 16867258 was from avail
able income and 7435 from cash on hand538
This expenditure of 7435 from cash reduced cash balance on hand at
the beginning of the period in the amount of 99104 to 91669 at June 30
1943 the first lien on which is for the liquidation of outstanding accounts
payable and encumbrances
In the schedule of payments for personal services in the year 590712
is shown as a deduction for funds received from the Carroll County Board
of Education for teachers in the Carroll County Schools Payments for
like amount will be shown as made to teachers in the report of the Carroll
County Board of Education for the fiscal year ended June 30 1943
COMPARISON OF OPERATING COSTS
Expenditures for operations in the year ended June 30 1943 were 16
91112 less than for the preceding fiscal year ended June 30 1942 and
775963 less than for the year ended June 30 1941 as shown in the
following comparative statements
YEAR ENDED JUNE 30
BY ACTIVITY
1943
1942
1941
Administration 1296293 1184015 1217370
Plant 1123120 1557575 2129474
Library 456689 427480 490712
Instruction
General 3571298 3958153 4136545
Rosenwald Fund 3648406 3348740 3290396
Dining Halls 4682574 5166937 3993806
Dormitories 1008731 1565913 1141644
Farm 889800 944513 932579
Student Activities 197782 412479 318130
Totals16874693 18565805 17650656
BY OBJECT
Personal Services 9344556 8597577 8630653
Travel Expense 216454 258860 249474
Supplies Materials 4937448 6312834 4657947
Communication 175140 124971 132869
Lights Power Water 489459 581103 576474
Printing Publicity 196236 265141 99861
Repairs 42322 81348 55381
Rents 92755 200817 179057
Insurance Bonding 189487 218907 224446
Equipment 290820 1086426 1236672
Miscellaneous 458457 578199 549476
Total Expense 16433134 18306183 16592310539
I Outlay
Lands Improvements 337234
Equipment 104325
61129
198493 1058346
Totalg 16874693 18565805 17650656
42
367
Number of Employees at June 30th jtl 45
Average Number of Students 230 332
GENERAL
In addition to the regular college and Roaenwald Special Training a
Federal N Y A School is operated at the West Georgia College the board
for N Y A students and N Y A instructors being paid by the Federal
Government
Books and records of this unit are well kept All receipts were properly
accounted for and expenditures were within the limits of approved budgets
and provisions of State law
The President and Treasurer and the bookkeeper are each bonded in the
amount of 500000
Appreciation is expressed to the officials and staff of the College for
the cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets540
WEST GEORGIA COLLEGE CARROLLTON
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
CASH ASSETS
Cash Balance
Accounts Payable
Due from Rosenwald Fund
Due from Federal Government for N Y A Students
Board and Expense
Inventories
Dining Hall Foods
91669
280000
535700 815700
231926
1139295
LIABILITIES
CASH LIABILITIES
Accounts Payable
Unliquidated encumbrances
Reserve
Unearned credits for Summer School
For Insurance collect Salary M C Wiley
For Inventories
374055
97200
200
231926 329326
CASH SURPLUS
For Operations
703381
435914
1139295
DEFERRED LIABILITIES
Due Julius Rosenwald Fund
Per letter 21241 to Regents
Farm Improvements
Less Credits audit 1942
300000
17300
282700541
UNIVERSITY SYSTEM
MIDDLE GEORGIA COLLEGE
COCHRAN542
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 4128028
Revenues Retained
Earnings Educational Services 6112655
Total income receipts
4137524
9666230
10240683 13803754
CASH BALANCES JULY 1st
Budget Funds
664220
836139
10904903 14639893
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
5382487
55757
3029118
66000
279325
57425
344847
145048
608574
30183
5801548
44479
5859056
72876
297037
6625
211283
146985
805554
79221
Total expense payments
9998764 13324664
OUTLAYS
Equipment
70000
CASH BALANCES JUNE 30th
Budget Funds
836139
1315229
10904903 14639893543
MIDDLE GEORGIA COLLEGE
SUMMARY
FINANCIAL CONDITION
The Middle Georgia College at Cochran ended the fiscal year June 30
1943 in good financial condition having a surplus of 2985880 Assets
consisted of cash in bank of 1315229 accounts receivable due from the
Federal Government of 1810000 and other accounts receivable of 12000
There were no accounts payable reported as outstanding June 30 1943 but
151349 was reserved for completion of kitchen refrigeration contract
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
Total income of the College for the year ended June 30 1943 was 138
16230 of which 4150000 or 3004 was from allotment by the Board
of Regents from State Appropriation funds 511060 or 369 from
U S Civil Aeronautics Authority 4991580 or 3613 from U S Army
Air Forces 1056120 or 765 from tuition and fees 2904960 or
2102 from dormitories and dining halls and 202510 or 147 from
athletics book store farm and other activities
From the 13816230 income in the period 12476 was transferred to
the State Supervisor of Purchases to cover the pro rata share of the cost of
purchasing leaving 13803754 income available to the College to meet
the years operating costs
OPERATING COST FOR THE FISCAL YEAR
ENDED JUNE 30 1943
From the available income of 13803754 for the period 13324664
was expended for operations and 479090 remained on hand as part of
the cash balance at June 30 1943
This addition of 479090 to cash increased cash balance of 836139 on
hand at the beginning of the period to 1315229 on hand June 30 1943
151349 of this 1315229 cash balance on hand June 30 1943 has been
reserved for completion of kitchen refrigeration contract and the remainder
of 1163880 is available for expenditure for operations in the next fiscal
period provided the expenditure is reapproved on budget
Of the total expenditures of 13324664 for the period under review
6780025 or 5088 was from civilian students and 6544639 or
4912 for Army Air Corps students544
COMPARISON OF OPERATING COSTS
The total expenditures of 13324664 for the year ended June 30 1943
exceeded expenditures for the preceding fiscal year ended June 30 1942 by
3255900 and expenditures for the year ended June 30 1941 by 2418149
as shown in the following comparative statements
YEAR ENDED JUNE 30
BY ACTIVITY
1943
1942
1941
914766
1116055
329132
3974396
1109455
Dining Halls 5826377
Farm 39730
Student Activities 14753
Extraordinary and Insurance
Administration
Plant
Library
Instruction
Dormitories
985182
1193393
435772
3307652
742701
3308813
27345
67906
954924
1026896
439580
2914866
835796
3200820
29905
427112
1076616
Totals 13324664 10068764 10906515
YEAR ENDED JUNE 30
BY OBJECT
1943
1942
1941
Personal Services 5801548 5382487 4965767
Travel Expense 44479 55757 70934
Supplies Materials 5859056 3029118 3300712
Communication 72876 66000 68423
Heat Light Water 297037 279325 273478
Printing Publicity 6625 57425 64203
Repairs 211283 344847 521979
Insurance Bonding 146985 145048 233260
Equipment Replacements 805554 608574
Miscellaneous 79221 30183 39834
Subtotals 13324664 9998764 9538590
Outlay
Equipment 70000 1367925
Totals13324664 10068764 10906515

545
Number of Employees at June 30th 27
Average EnrollmentRegular Term
Civilian Students 63
Army Air Corps Students 320
Totals 383
23
332
332
Not shown
in audit
367
367
GENERAL
The Middle Georgia College was accepted as an Army Air Force Training
Center March 2 1943 and all housing facilities of the college with the
exception of one dormitory for girl boarding students were taken over for
military uses under college supervision working in cooperation with Army
officers
The President is bonded in the amount of 200000 and the Treasurer
for 500000
Books and records were found in good condition all receipts were prop
erly accounted for and all expenditures for the period were within the
limits of approved budgets and provisions of State law
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets546
MIDDLE GEORGIA COLLEGECOCHRAN
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
Available Cash Balance 1315229
Due from U S Army Air Forces
For BoardJune 320 students 933900
For RentJune 187100
For Use of FacilitiesJune 104500
For Academic FeesJune 410400
For Medical and Operations FeesJune 174100
Due from Leo H Browning Rent Board and Lights
Total Assets
1810000
12000
3137229
LIABILITIES RESERVES SURPLUS
LIABILITIES
None reported
RESERVES
For ContractKitchen Refrigeration Balance
151349
CASH SURPLUS JUNE 30 1943
For Operations
2985880
3137229
Note These items receipted for in July 1943UNIVERSITY SYSTEM
NORTH GEORGIA COLLEGE
DAHLONEGA
547548
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Transfers from Public Trust Funds
Revenues Retained
Earnings Educational Services
Total income receipts
NONINCOME
Public Trust Funds
Gifts
Transfer Other Units
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
PAYMENTS
1942
1943
5389129 7127345
436500 28500
13805929
14015770
19631558 21171615
116500 1292218 8500 28500
3602912 136500 114059 2164100 20000 262881
24660747 23598596
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
MiscellaneousScholarships
9512471
177130
6916178
132268
684562
267690
40460
25066
207099
511783
200096
116500
OUTLAYS
Lands Improvements
Equipment
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
1584904
694163
1143396
2164100
20000
262881
10425816
159699
6827042
164799
737611
154932
79176
25950
160549
265954
87271
118500
Total expense payments 18791303 19207299
389944
900641
262881
2837831
24660747 23598596BBHBBBBBB
549
NORTH GEORGIA COLLEGE
SUMMARY
FINANCIAL CONDITION
The North Georgia College at Dahlonega Georgia was in good financial
condition at the end of the fiscal year June 30 1943 having a surplus of
2673328 after providing the necessary reserve to cover outstanding ac
counts payable and encumbrances of 416891 and reserving 5000 00 for
student deposits 530000 for deferred income credits for courses not com
pleted and 1421753 for inventories
The reserve of 500000 is the estimated amount due students for de
posits it being necessary to estimate the amount as accurate records have
not been kept separating student deposits and student fees
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
The total income of the College for the fiscal year ended June 30 1943
was 20910633 of which 7150000 or 3420 was from allotment by
the Board of Regents from State Appropriation funds 3670661 or
1756 from tuition and fees 2117540 or 1012 from dormitories
67 508 22 or 3228 from dining halls 556265 or 266 from farm
and dairy and 665345 or 318 from book store college exchange
uniform sales and other sources
From the total income of 20910633 for the period 30399 was trans
ferred to the State Supervisor of Purchases to cover the pro rata share
of the cost of purchasing leaving 20880234 income available to the
College to meet the years operating cost
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
From the 20880234 available income 20469384 was expended for
operating expense and outlay and 410850 remained on hand as part of
the cash balance at June 30 1943
This addition of 410850 to cash increased cash balance of 2426981
on hand at the beginning of the period to 2837831 on hand June 30
1943 The first lien on this cash balance of 2837831 is for payment of
4 168 91 in outstanding accounts payable and encumbrances and the re
mainder after providing for student deposits and unearned income is
available for expenditure for operations in the next fiscal period provided
the expenditure is reapproved on budget550
Of the expenditures totaling 20469384 for the period 19178799 was
for operating expense including 1122388 for Army Specialized Training
Program 900641 for new equipment 164773 for improvements to
plant and 225171 for infirmary
The Army Specialized Training Program was begun in June 1943 in
addition to the regular college activities and at the end of the period June
30 1943 1122388 had been expended on the program which amount is
to be refunded to the college by the Federal Government
COMPARISON OF OPERATING COSTS
The expenditures of 20469384 for the year ended June 30 1943 were
484486 less than expenditures for the preceding fiscal year ended June
30 1942 and 1143665 more than for the year ended June 30 1941 as
shown in the following comparative statements
YEAR ENDED JUNE 30
BY ACTIVITY
1943
1942
1941
Administration
Plant
Library
Instruction
Army Specialized Training Program
Dining Halls
Dormitories
Farm and Dairy
Student Activities and Athletics
Book Store and Exchange
1470524
1793531
443159
6913636
1122388
6331667
1560128
575986
258365
1673428
3591779
635906
5815588
5947200
2249661
524349
337077
178882
1852253
2855636
586653
4967292
5628256
2591067
339440
334637
170485
Totals
BY OBJECT
20469384 20953870 19325719
Personal Services10425816
Travel Expense 159699
Supplies Materials 6827042
Communication 164799
Heat Light Power Water 737611
Printing Publicity 154932
Repairs 79176
Rents 25950
9512471
177130
6916178
132268
684562
267690
40460
25066
8766972
196157
5971481
147101
683305
167116
144861
9100I Insurance Bonding 160549
Equipment Replacements 265954
Miscellaneous 177271
207099
511783
200096
551
266624
983070
153680
Sub
totals 19178799 18674803 17489467
Outlay
Lands Buildings
and Improvements 389944
Equipment 900641
1584904
694163
964123
872129
Totals 20469384 20953870 19325719
Number of Employees at June 30th 48 54 50
Average Enrollment
for regular term
654
614
570
PUBLIC TRUST FUNDS
The 20000 balance in the John H Moore Trust Fund for scholarships
at the beginning of the period was increased by gifts of 8500 and the
resulting 28500 was expended in accordance with trust agreement before
the end of the period June 30 1943
GENERAL
In July 1942 a new bookkeeping machine was purchased and new book
keeping system installed but the detail work required proved greater than
the office force was able to handle Consequently the office records were
incomplete and in very poor condition This was discussed with the Presi
dent of the College at the time of examination and the situation is to be
improved
The Business Manager and Bookkeeper are each bonded in the amount
of 500000 the Commandant 100000 and the Treasurer of the Trust
Fund 100000
All recorded receipts were accounted for and all expenditures for the
period were within the limits of approved budgets and provisions of State
law
Appreciation is expressed to the officials and staff of the College for
the cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets552
NORTH GEORGIA COLLEGEDAHLONEGA
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
CASH ASSETS
Cash Balance
Accounts Receivable
University of Ga Athens
Federal Land Scrip
160000
U S Treasury for Account
Expense Army Specialized Training Program June 1943 112238
Inventories
Dining Hall Food Supplies 921753
Military Uniforms Estimate 300000
Book Store Estimate 200000
LIABILITIES
2837831
1282388
1421753
5541972
ACCOUNTS PAYABLE
Unliquidated Encumbrances
RESERVES
Student Military and Book Deposits Est 500000
Deferred Credits for Courses not completed 530000
For Inventories 1421753
SURPLUS FOR OPERATIONS
416891
2451753
5 2868644
2673328
5541972553
UNIVERSITY SYSTEM
SOUTH GEORGIA COLLEGE
DOUGLAS554
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
3856664
4888954
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
1080670
3788838
3433373
Total income receipts 8745618 7222211
732971
9826288 7955182
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
4437857
110844
2639025
81690
191322
72737
49798
109801
280418
68692
4142691
17198
1672444
78618
211153
73251
87766
25425
118591
166455
20100
Total expense payments
8042184 6613692
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Equipment
526246 170060
315587 45513
209300 21896
CASH BALANCES JUNE 30th
Budget Funds
732971
1104021
26288 7955182555
SOUTH GEORGIA COLLEGE
SUMMARY
FINANCIAL CONDITION
The South Georgia College at Douglas was in good financial condition
at the end of the fiscal year June 30 1943 having a surplus of 1031155
after providing reserve of 72866 for unearned income There were no
accounts payable reported as outstanding June 30 1943
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
Total income available to the College for the period covered by this re
port was 7233373 of which 3800000 5255 was from allotment by
the Regents from State Appropriation funds 880225 or 1217 was
from academic fees 132000 or 182 from physical education fees
519000 or 717 from room rents operating costs of dormitories
541506 1703605 or 2355 from boarding operating costs of dining
halls 1777446 and 198543 or 274 from book store coop athletics
and farm sales
From the total income of 7233373 for the period 11162 was trans
ferred to the State Supervisor of Purchases for the pro rata share of the
cost of purchasing leaving 7222211 income available to the College to
meet the years operating cost
The 7222211 available income for the year ended June 30 1943 was
1523407 less than for the preceding fiscal year ended June 30 1942 and
3082706 less than for the year ended June 30 1941 reflecting the drop
in enrollment from an average of 273 for the year ended June 30 1941
to 218 average for year ended June 30 1942 and to average of 133 for
the year ended June 30 1943 as shown in the following comparisons
YEAR ENDED JUNE 30
1943
Academic Fees 880225
Room Rent 519000
Boarding 1703605
Coop and Bookstore 68559
Physical Education and Athletics 130307
Farm Sales 131677
Miscellaneous
Civil Aeronautics Authority
1942
1941
1502175 2024025
753950 777200
2082810 2258239
55074 78748
295212 79562
130926 149462
193 7117
69000 105600
556
Subtotals 3433373 4888954 5479953
Allotments by Regents 3800000 3900000 4853729
Total Income 7233373 8788954 10333682
Less
Transfers to State
Supervisor of Purchases 11162 43336 28765
Net Income 7222211 8745618 10304917
OPERATING COST FOR THE FISCAL YEAR
ENDED JUNE 30 1943
From the 7222211 available income for the period 6613692 was ex
pended for general operations 237469 for outlay and 371050 remained
on hand as part of the cash balance at June 30 1943
This addition of 371050 to cash increased cash balance of 732971 at
the beginning of the period to 1104021 at June 30 1943 72866 of the
cash is reserved for unearned income and the remainder is available for
expenditure for operations in the next fiscal period provided the expendi
ture is reapproved on budget
Of the expenditures totaling 6851161 for the period under review
985422 or 1439 was for general administration 842627 or 1230
for general operations 205557 or 300 for library 2276937 or
3323 for instruction 541506 or 790 for dormitories income from
room rent 519000 1777446 or 2595 for dining halls income from
boarding 1703605 182123 or 265 for farm and 39543 or 58
for physical education
COMPARISON OF OPERATING COSTS
The expenditures of 6851161 for the year ended June 30 1943 were
2242156 less than for the preceding fiscal year ended June 30 1942 and557
2906696 less than for the year ended June 30 1941 as shown in the
t following comparative statements
YEAR ENDED JUNE 30
BY ACTIVITY
1943
1942
1941
Administration 985422
Plant 842627
Library 205557
Instruction 2276937
Dormitories 541506
Dining Halls 1777446
Farm 182123
Athletic and Student Activities 39543
Aeronautics
1002055 962654
793034 755199
197087 498002
2528150 2546828
1515654 1939287
2648096 2564051
169935 172172
195706 235464
43600 84200
Totals 6851161 9093317 9757857
BY OBJECT
Personal Services 4142691
Travel Expense 17198
Supplies and Materials 1672444
Telephone Telegraph Postage 78618
Heat Light Water 211153
Printing and Publicity 73251
Repairs 87766
Rents 25425
Insurance and Bonding 118591
Equipment Replacements 166455
Miscellaneous 20100
Subtotals 6613692
Outlay
Lands Improvements
Personal Services 170060
Supplies Materials 45513
Equipment 21896
6851161
4437857 4362593
110844 124691
2639025 2578294
81690 79313
191322 228435
72737 120197
49798 64115
1500
109801 219006
280418 160167
68692 55917
8042184 7994228
526246 198228
315587 953821
209300 611580
9093317 9757857
558
Number of Employees at June 30
Enrollmentnet average
for year ended June 30
Annual Student per capita
cost exclusive of outlay
GENERAL
17
1333
49615
21
218
21
273
36891 29283
The President of the College is bonded in the amount of 500000 the
bookkeeper for 250000 and the Secretary 200000
The books and records of the College were found in good order finances
have been well handled and the physical plant was in excellent condition
All receipts were properly accounted for and all expenditures were within
the provisions of law and approved budgets
The large decrease in enrollment has increased student per capita cost
to nearly five hundred dollars a year exclusive of outlay payments This
should be given attention
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets559
UNIVERSITY SYSTEM
GEORGIA EXPERIMENT STATION
EXPERIMENT560
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants from U S Government
Donations
Earnings Development Services
Total income receipts
NONINCOME
Private Trust
CASH BALANCES JULY 1st
Budget Funds
Private Trust
3981250 4022662
20409164 19964982
481775 263500
4201336 5357237
29073525 29608381
50000 50000
268464
1551202
50000
29391989 31159583
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
CASH BALANCES JUNE 30th
Budget Funds
Private Trust
17010424 17776082
977207 485918
4936221 5415167
159816 144198
522517 543675
455163 450369
400863 418807
43206 45590
179199 151597
2127663 2066854
44698 39996
26856977 27538253
933810
1551202
50000
567466
3053864
29391989 31159583
NOTEIncludes Southern Piedmont Experiment Station at Watkinsville561
GEORGIA EXPERIMENT STATION
SUMMARY
FINANCIAL CONDITION
The Georgia Experiment Station at Experiment Georgia ended the fiscal
year June 30 1943 in good financial condition having a surplus of 33
57686 after providing necessary reserve to cover accounts payable of
162209 Of this 3357686 surplus 3221686 was available for the
general operations of the Station proper and 136000 for the Piedmont
Experiment Station near Athens
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
The income for the operations of the Experiment Station and its branches
is from allotment by the Board of Regents from State Appropriation funds
and Grants by the Federal Government for agricultural research supple
mented by income from gifts sales rents and other sources
For the year ended June 30 1943 the total income of the Experiment
Station from all sources was 29611719 of which 4026000 or 1360
was from allotment from the Regents 17752292 or 5995 from Fed
eral Grants under the Adams Hatch Purnell and BankheadJones Acts
2212690 or 747 from the U S Department of Agriculture and the
TennesseeValley Authority 4748207 or 1603 from sales of dairy
farm and other products including 1040067 sales at the Piedmont Ex
periment Station and 872530 or 295 from gifts rents and other
sources
From the total income of 29611719 for the period 3338 was trans
ferred to the State Supervisor of Purchases to cover the pro rata share
of the cost of purchasing leaving 29608381 income available to the
Experiment Station to meet the years operating cost
OPERATING COST FOR THE FISCAL YEAR
ENDED JUNE 30 1943
From the 29608381 available income 28105719 was expended for
operations and outlay and 1502662 remained on hand as part of the
cash balance at June 30 1943
This addition of 1502662 to cash increased cash balance of 1551202
at the beginning of the period to 3053864 on hand June 30 1943 The
first lien on this cash balance of 3053864 is for payment of 162209 in562
outstanding accounts payable and the remainder is available for expendi
ture for operations in the next fiscal period provided the expenditure is
reapproved on budget
Of the expenditures totaling 28105719 for the period under review
2290727 or 815 was for administration 2178656 or 775 for
plant maintenance and operation 436850 or 156 for library 222
62363 or 7921 for research and 937143 or 333 for the Piedmont
Experiment Station near Athens
COMPARISON OF OPERATING COSTS
The 28105719 expenditures for operations for the year ended June 30
1943 were 314932 in excess of expenditures for the preceding fiscal year
ended June 30 1942 and 420390 less than for the year ended June 30
1941 as shown in the following comparative statements
YEAR ENDED JUNE 30
BY ACITVITY
1943
1942
1941
Administration 2290727
Plant 2178656
Library 436830
Research 22262363
Piedmont Experiment Station 937143
2088997
1180978
262712
23675482
582618
1264744
1750622
308378
24627955
574410
Totals
28105719 27790787 28526109
BY OBJECT
Personal Services17776082
Travel Expense 485918
Supplies Materials 5415167
Communication 144198
Heat Light Water 543675
Printing Publicity 450369
Repairs 418807
Rents 45590
Insurance Bonding 151597
Equipment Replacements 2066854
Miscellaneous 39996
17010424 16185873
977207 1055942
4936221 4247142
159816 175003
522517 520364
455163 288110
400863 517240
43206 40069
179199 197825
2127663 3363224
44698 23450
Subtotals 27538253 26856977 26614242563
Outlay
Land Improvements 567466 660555 1911867
Equipment 273255
Totals28105719 27790787 28526109
Number of Employees at June 30th J4
PRIVATE TRUST FUNDS
60
61
In the preceding fiscal year the Southern Crate and Veneer Company
deposited in escrow 50000 with the Experiment Station and this deposit
was refunded to the depositor in the period covered by this report
GENERAL
The Georgia Experiment Station is operated in cooperation with and un
der the supervision of the Division of Experiment Stations of the U S
Department of Agriculture for the purpose of agricultural research
This report covers the operations of the Experiment Station at Experi
ment Georgia and all projects under the Stations supervision throughout
the State including the substation known as the Mountain Experiment
Station at Blairsville and the Eatonton Project at Eatonton Also included
is the revenue from sales at the Piedmont Experiment Station near Athens
which is operated by the U S Department of Agriculture but from which
the revenue from sales is available for use at the station under supervision
of the State Experiment Station
The Director and Treasurer is bonded in the amount of 2000000 and
the bookkeeper for 1000000
Books and records were found in good order all receipts were properly
accounted for and all expenditures for the period were within the limits
of approved budgets and provisions of State law
Appreciation is expressed to the officials and staff of the Experiment
Station for the cooperation and assistance given the State Auditors office
during this examination and throughout the year and for their diligence
in following in their expenditures the approved budgets564
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
Cash on Hand and in Banks
Reimbursements due from T V
3053864
466031
LIABILITIES
3519895
Accounts Payable
162209
SURPLUS
Regular Account Budget Fund
Piedmont Experiment Station
3221686
136000
3357686
3519895565
UNIVERSITY SYSTEM
FORT VALLEY STATE COLLEGE
FT VALLEY566
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 4693496 5320503
Transfers from Public Trust Funds 56000 81000
Revenues Retained
Donations 4025128 3300000
Earnings Educational Services 6897617 7868650
Total income receipts
NONINCOME
Public Trust Funds
Gifts for Principal
Income on Investments
Transfers Other Units
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
15665241 16570153

7885
145254
56000
490649
86362
3665
226996
81000
3665
461052
183501
3665
16343056 17360702
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Equipment
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
8879597 9598604
558963 506706
3934312 4500823
234322 215021
454051 530836
121388 133218
118564 108996
9375 200
169401 118406
56000 81000
164038 288345
149055 133385
14849066 16215540
551679
294093
461052 815665
183501 329497
3665
16343056 17360702567
FORT VALLEY STATE COLLEGE
SUMMARY
FINANCIAL CONDITION
The Fort Valley State College colored at Fort Valley Georgia was in
good financial condition at the end of the fiscal year June 30 1943 having
a surplus of 218104 after providing the necessary reserve to cover out
standing accounts payable of 166533 and reserving 219300 for un
earned summer school income 88399 for inventories and 400000 for
purchase of land
The 400000 of funds reserved for purchase of land was provided by
special allotment for this purpose by the Board of Regents
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
The total income of this college for the year ended June 30 1943 was
16601267 of which 3900000 or 2349 was from allotment by the
Board of Regents from State Appropriation funds 1451617 or 875
from the State Department of Education for vocational and national de
fense training 3300000 or 1988 from donations by the Rosenwald
Foundation 2838555 or 1709 from tuition and fees 4476548 or
2697 from dormitories and dining halls and 634547 or 382 from
other sources
From the total income of 16601267 for the period 31114 was trans
ferred to the State Supervisor of Purchases to cover the pro rata share of
the cost of purchasing leaving 16570153 income available to meet the
years operating cost
The 16570153 available income for the year ended June 30 1943 was
904912 in excess of net income for the preceding fiscal year ended June
3o 1942 and 155515 less than for the year ended June 30 1941 as shown
in the following comparison
YEAR ENDED JUNE 30
1943
1942
1941
Regents Allotment 3900000
State Dept of Education 1451617
Rosenwald Foundation 3300000
Earnings Fees and
Auxiliary Activities 7868650
Endowment Income 81000
Subtotals 16601267
3700000
1030986
4025128
6897617
56000
4480479
1081506
4603111
6541727
51250
15709731 16758073570
m
GENERAL
The President and the Business Manager of the College are each bonded
in the amount of 750000
Books and records were found in good order all receipts were properly
accounted for and all expenditures for the period were within the limits
of approved budgets and provisions of State law
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this ex
amination and throughout the year and for their diligence in following in
their expenditures the approved budgets569
Athletics
I Pensions
Totals
69546
81000
161778
56000
182904
51250
16219205 15694838 16621484
BY OBJECT
Personal Services
Travel Expense
9598604
506706
Supplies and Materials 4500823
Telephone Telegraph
and Postage 215021
Heat Light Power and Water 530836
Printing and Publicity 133218
Repairs 108996
Rents
200
Insurance and Bonding 118406
Pensions 81000
Equipment Replacements 288345
Miscellaneous 137050
8879597
558963
3934312
234322
454051
121388
118564
9375
169401
56000
164038
149055
9059509
556376
3941846
248148
343480
123222
314884
476015
51250
757600
Subtotals 16219205 14849066 15872330
Outlay
Lands Improvements
Equipment
551679
294093
726034
23120
Totals
16219205 15694838 16621484
Number of Employees at June 30th 47
Average enrollment for
regular term
298
41
302
45
302
PUBLIC TRUST FUNDS
The endowment fund of this college is carried at its acquired book value
and subsequent additions The total fund balance at June 30 1943 was
3792689 of which 3424942 was principal invested in stocks and bonds
329497 income cash in bank and 38250 dividends due July 1 1943
Under provisions of the trust agreement as set up by court proceedings
and approved by the Board of Regents 81000 of the fund income was used
in the period covered by this report to pay pensions to certain named em
ployees

571
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
REGULAR ACCOUNT
Cash Balance
Cash for Receipts Nos 1233852 Deposited in July
815665
35372
851037
Accounts Receivable
General Education Board
For Summer School Students Paid after July 1 118900
Other Student Accounts approved by County
School Superintendents 34000
Inventories
For Groceries
152900
88399
1092336
TRUST FUNDS
Cash Balance
Securities
329497
3424942
Dividends due 7143 38250 3792689
4885025
LIABILITIES RESERVES SURPLUS
REGULAR ACCOUNT
Accounts Payable
For Unliquidated Encumbrances 97884
For Vocational Instructors and Travel 68649
166533
Reserves
Unearned Summer School Credits Approx 219300
For Inventories 88399
For Purchase of Land Special Allotment from Regents 400000
Surplus
For Operations
PUBLIC TRUST FUNDS
Reserve for Teachers Pensions
707699
218104
1092336
3792689
4885025
Treated as Accounts to be reported as income in next audit573
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE FOR WOMEN
MILLEDGEVILLE574
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Transfers from Public Trust Funds
Revenues Retained
Earnings Educational Services
19003218 22727409
63650 42500
40762607
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
43886782
Total income receipts 59829475 66656691
1
50682 139977
1338600 15500
968136 190475
28650 26062
4868419 4216750
1664853 1721900
1333716 1740483
265901 385111
70291132 75040825
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
NONCOST
Public Trust Funds
Investments
33181261 34733646
491509 561231
16933517 19279427
502438 474546
3121472 2773950
399701 250647
2298427
554770 362703
652869 678289
1093964 1231279
2600322 2302078
59531823 64946223
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
240605
1922001
4749209
1721900
1740483
385111
75795
10000
4188214
3356573
2050373
413647
70291132 75040825575
GEORGIA STATE COLLEGE FOR WOMEN
SUMMARY
FINANCIAL CONDITION
The Georgia State College for Women at Milledgeville Georgia ended
the fiscal year June 30 1943 in good financial condition having a surplus of
729837 after providing the reserve to cover outstanding accounts pay
able of 1881096 and reserving 3551986 for inventories 1569124 for
deferred income credits for courses not completed and 1750000 of funds
provided by the Board of Regents for purchase of laundry equipment

i
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
The total income of the College for the fiscal year ended June 30 1943
was 66737706 of which 21150000 or 3169 including 1750000 for
purchase of laundry equipment was from allotment by the Board of
Regents from State Appropriation funds 1658424 or 249 from the
State Department of Education for vocational and national defense pro
gram training 10029752 or 1503 from tuition and fees 8791673
or 1317 from U S Naval Training School and 25107857 or 3762
from dormitories dining halls book store and other activities
From the total income of 66737706 for the period 81015 was trans
ferred to the State Supervisor of Purchases to cover the pro rata share
of the cost of purchasing leaving 66656691 income available to the college
to meet the years operating cost
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
From the 66656691 available income 65022018 was expended for
operations and outlay and 1634673 remained on hand as part of the cash
balance at June 30 1943
This addition of 1634673 to cash increased cash balance of 1721900
on hand at the beginning of the period to 3356573 on June 30 1943 The
first lien on this cash balance of 3356573 is for payment of 1881096
in outstanding accounts payable and encumbrances and the remainder
after providing for unearned income of 1569124 and reserving 1750000
for purchase of laundry equipment is available for expenditure for opera
tions in the next fiscal year provided the expenditure is reapproved on
budget576
Of the expenditures totaling 65022018 for the period 52738788 was
for general operating expense 12207435 for Naval Training Program
and 75795 for equity in Beeson Hall Wings
The Naval Training School expenditures for the period were 68850 for
athletics 4022282 for commissioning repairs 1528068 for housing
320994 for instruction 311167 for medical and hospital care and 59
56074 for messing and these have been distributed to the college activities
as follows
College Naval Train Total
Activities School Expenditures
Administration 3480133 3480133
Plant Maint and Oper 4315112 4022282 8337394
Library 1240165 1240165
Instruction 21766515 320994 22087509
Dormitories and Housing 4897921 1528068 6425989
Dining Halls and Cafeteria 15156544 5956074 21112618
Hospital 1036139 311167 1347306
Auxiliary Activities 846259 68850 915109
Subtotals 52738788 12207435 64946223
Outlay
Beeson Hall Wings 75795 75795
Totals52814583 12207435 65022018
COMPARISON OF OPERATING COSTS
The expenditures of 65022018 including 12207435 for the Naval
Training School for the year ended June 30 1943 were 5249570 in excess
of expenditures for the preceding fiscal year ended June 30 1942 and
4100673 less than for the year ended June 30 1941 as shown in the
following comparative statements
YEAR ENDED JUNE 30
BY ACTIVITY
1943
1942
1941
Administration 3480133
Plant 8337394
Library 1240165
Instruction 22087509
Auxiliary Activities 29801022
Subtotals 64946223
3957292
4831835
1338737
23478245
25925714
3940940
5066447
1255374
23278241
29485364
59531823 63026366
577
Outlay
Lands Buildings
and Improvements 75795 240605 4527710
Equipment 1568615
Totals65022018 59772428 69122691
YEAR ENDED JUNE 30
BY OBJECT
1943
1942
1941
Personal Services34733646
Travel Expense 561231
Supplies Materials 19279427
Communication 474546
Heat Light Power Water 2773950
Printing and Publicity 250647
Repairs 2298427
Rents 362703
Insurance Bonding 678289
Equipment Replacements 1231279
Miscellaneous 2302078
33181261
491509
16933517
502438
3121472
399701
554770
652869
1093964
2600322
32068823
614558
18836281
498357
3325452
516599
45821
302350
1472005
2363102
2983018
Subtotals
64946223 59531823 63026366
Outlay
Lands Buildings and
Improvements
Equipment
75795
240605
4527710
1568615
Totals65022018 59772428 69122691
Number of employees at June 30th 127
Average enrollment
Regular terms 831
Waves 750
1581
153
1121
149
1295
PUBLIC TRUST FUNDS
The value of the Student Loan Funds at June 30 1943 was 5527634
consisting of 2050373 in cash 1337944 in student notes 628789578
investment equity in Beeson Hall 98528 note of G S C W Insurance
Committee and 1412000 in stocks and bonds
There was an increase in the principal of the fund in the year ended
June 30 1943 of 155477 of which 15500 was additional gift to the
Carrie Hoyt Brown Loan Fund and 139977 from interest on investments
PRIVATE TRUST OR AGENCY FUNDS
Private Trust or Agency Funds held June 30 1943 amounted to 413647
consisting of 212420 for student activity accounts 16300 student de
posits and 184927 for CocaCola Fund
This CocaCola fund of 184927 represents the profits from sale of
drinks from CocaCola vending machines The machines and cash balance
are property of the College but the fund is used for purchasing equipment
for benefit of students
GENERAL
This school is operating a U S Naval Training School in addition to the
regular college activities For the period ended June 30 1943 8791673
refunds had been received and additional amount of 2573484 was shown
as an account receivable due the college by the U S Government for Navy
Commissioning and Operating expense as of June 30 1943 The total
amount expended by the College for the Naval Training Program to June
30 1943 was 12207435 the plant having undergone improvements to
meet Navy requirements and plans have been made for constructing a
building for the laundry and making additions to the music building
The President of the College is bonded in the amount of 1000000 the
Bursar for 2500000 and the Bookkeeper and Assistant Bookkeeper for
500000 each
Books and records were found in good order all receipts were properly
accounted for and all expenditures for the period were within the limits of
approved budgets and provisions of State law
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this ex
amination and throughout the year and for their diligence in following in
their expenditures the approved budgetsUNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
CONSOLIDATED CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
OPERATING ACCOUNT
Cash Balance
Accounts Receivable
Federal Government
Navy Commissioning Expense 560618
Navy Operating Expense 2012866
3356573
2573484
Inventories
Book Store
Food Supplies
126856
3425130
3551986
9482043
PUBLIC TRUST FUNDS
Cash Balances
Investments
2050373
3477261
5527634
AGENCY ACCOUNTS
Student Activities Cash Balance
Student Deposits Cash Balance
Total Cash Assets
215602
198045
LIABILITIES RESERVES SURPLUS
OPERATING ACCOUNT
Accounts Payable
Unliquidated Encumbrances
Reserves
For Inventories
413647
15423324
1881096
3551986
For Unearned Summer School Credits 1569124
For Laundry Equipment 1750000
Cash Surplus Operating Account
PUBLIC TRUST FUNDS
Reserve for Loan Funds
8752206
729837
9482043
5527634
AGENCY ACCOUNTS
Reserve for Student Activities
Bank Deposits 18804b 4iao4i
215602
Reserve for Student
Total Cash Liabilities Reserves Surplus
15423324580
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PUBLIC TRUST FUND INVESTMENTS
JUNE 30 1943
ATLANTA G S C W ALUMNAE LOAN FUND
Cash
EARL BAILEY LOAN FUND
Cash
J L BEESON LOAN FUND
Cash
Student Notes
85884
33500
CALLIE C BELL D A R LOAN FUND
Cash
PHIL S BENNETT MEMORIAL FUND
Cash
Bonds at Par Bostwick Morgan Co
School District Ga Coupon 6 Bond No 40 due 111946
46918
50000
LIZZIE D WIMBERLY BRIDGES D A R LOAN FUND
Cash
CARRIE HOYT BROWN LOAN FUND
Cash
Student Notes
Stocks at Par
P517 Atlantic Co 21637 6 Sh First Pref
6 Quarterly Dividends 60000
B673 Atlantic Co 21637 24 Sh Class B
Com Nominal Value
A179 Atlantic Co 21638 93 Sh Class A
Pref 5000 465000
B3795 Atlantic Co 31138 93 Sh Class B
Com Nominal value
777642
555850
G S C W STUDENT DEFENSE LOAN FUND
Bonds U S Defense Series F No D44577F Dec 1941 due
Dec 1953 Cost Maturity value 50000
FACULTY SCHOLARSHIP LOAN FUND
Cash
165834
Student Notes 466044
Beeson Hall Note of G S C W Balance 315725
HISTORY CLUB LOAN FUND
Cash
HOME ECONOMIC CLUB SCHOOL LOAN FUND
Cash
10000
40170
119384
8905
96918
20000
525000 1858492
37000
947603
26715
21290iilSsBSSa I m
581
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PUBLIC TRUST FUND INVESTMENTS Continued
JUNE 30 1943
BETTIE HARRIS LOWE SCHOOL LOAN FUND
Cash
L MOREL FUND
Cash
Note G S C W Insurance Committee
SYLVESTER MUNFORD MEMORIAL FUND
Cash
12438
89844
98528
80067
Bonds at Par State of Ga NonNeg 4 1992 Part 200000
188372
280067
ALICE WALKER SHINHOLSTER FUND NO 1
Cash
Student Notes
ALICE WALKER SHINHOLSTER FUND NO 2
Cash
Bond at Par State of Georgia NonNeg 4 1992 Part
JOSEPH M TERRELL LOAN FUND
Cash
70621
52350
21636
100000
387389
117000
Bond at Par State of Georgia NonNeg 4 1992 Part 500000
Student Notes
FANNIE TRAMMELL D A R LOAN FUND
Cash
200990
Student Notes 113200
Beeson Hall Note of G S C W Balance 313064
GRACE BEATY WATSON D A R LOAN FUND
Cash
122971
121636
1004389
627254
8906
Total Trust Fund Investments
5527634583
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE
SAVANNAH584
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
RECEIPTS
1942
1943
Total income receipts
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants from U S Government
Donations
Earnings Educational Services
4465353 7504225
3521698
400649
6054780
3521698
372196
5630583
14442480 17028702
NONINCOME
Private Trust Account
18097
CASH BALANCES JULY 1st
Budget Funds
1016075
616935
15458555 17663734
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
MiscellaneousNat Defense Program
8495786
166664
3895562
109172
397031
31820
37065
30556
287883
384075
36200
8523366
113500
3041032
106205
280041
47546
47745
12600
247347
191610
18825
3413982
Total expense payments 13871814 16043799
OUTLAYS
Equipment
969806
728914
CASH BALANCES JUNE 30th
Budget Funds
Private Trust
616935
872924
18097
15458555 17663734585
GEORGIA STATE COLLEGE
SUMMARY
FINANCIAL CONDITION
The Georgia State College colored Savannah Georgia ended the fiscal
year June 30 1943 with a deficit in current operating funds of 12958 and
a surplus available for National Defense Training Program of 165840
after providing the necessary reserve to cover 619079 in outstanding ac
counts payable and reserving 100963 for unearned income and 18097
for unremitted Victory Tax
INCOME AVAILABLE FOR OPERATIONS
FOR THE FISCAL YEAR ENDED JUNE 30 1943
The total income of this College for the fiscal year ended June 30 1943
was 17048511 of which 3650000 or 2141 was from allotment by
the Board of Regents from State Appropriation funds 3874034 or
2272 from the State Department of Education for vocational and na
tional defense program training 3521698 or 2066 from Federal
MorrillNelson Fund Grants 372196 or 219 from the Chatham
County Board of Education for practice school 2255318 or 1323
from tuition and fees 2682362 or 1573 from dormitories and dining
halls and 692903 or 406 from other sources
From the total income of 17048511 for the period 19809 was trans
ferred to the State Supervisor of Purchases to cover the pro rata share of
the cost of purchasing leaving 17028702 income available to the college
to meet the years operating cost
The 17028702 available income for the year ended June 30 1943 was
2586222 in excess of the net income for the preceding fiscal year ended
June 30 1942 and 2312642 more than for the year ended June 30 1941
the largest increase being in the National Defense Training Program Fund
as shown in the following comparison
YEAR ENDED JUNE 30
1943
Regents Allotment 3650000
State Dept of Education
Vocational 348936
Natl Def Trg Program 3525098
Federal Government
MorrillNelson Fund 3521698
1942
3700000
314771
503831
1941
4488422
537744
3521698 3563943586
Chatham County Board
of Education 372196
Student Fees 2255318
Dormitories and Dining Halls 2682362
Other Income 692903
466262
2485690
2558725
944752
120733
2435264
3187939
421166
17048511 14495729 14755211
Less
Transfers to State Supervisor
of Purchases
19809
53249
39151
Totals 17028702 14442480 14716060
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
From the 17028702 available income 16772713 was expended for
operations and outlay and 255989 remained on hand as part of the cash
balance at June 30 1943
This addition of 255989 to cash increased cash balance of 616935 at
the beginning of the period to 872924 on hand June 30 1943 The first
lien on this cash balance of 872924 is for payment of 619079 in out
standing accounts payable and the remainder after making provision for
unearned income is available for expenditure for operations in the next
fiscal period provided the expenditure is reapproved on budget
Of the expenditures totaling 16772713 for the period under review
12629817 was for general operating expense 472251 for new equip
ment 256663 for library books a total of 13358731 and 3413982 for
the National Defense Training Program Of this 3413982 for National
Defense Training Program 1551215 was for personal services 490314
for supplies and materials 157339 for transportation of students 11
10277 for new equipment and 104837 for other items of expense
COMPARISON OF OPERATING COSTS
The total expenditures of 16772713 for the year ended June 30 1943
were 1931093 more than for the preceding fiscal year ended June 30
1942 and 2357296 more than for the year ended June 30 1941 the in
crease being due to expansion of the National Defense Training Program
as shown in statement following
From this comparative statement it will be seen that if the National
Defense Training Program Costs were eliminated the operating cost for
the year ended June 30 1943 would be 1152653 less than the cost of587
operations for the 1942 fiscal year and 1056686 less than for the 1941
fiscal year
YEAR ENDED JUNE 30
BY ACTIVITY
1943
1942
1941
Administration 1212821
Plant 1277259
Library 474206
Instruction 6495834
Research Extension 98145
Dormitories and Dining Halls 2596656
Laundry 264805
Farm 806077
Student Activities 132928
Community Center
Special Repair Shop
Subtotals 13358731
National Defense Program 3413982
1239358 1313996
1152524 1917640
515993 523704
6563973 6836696
102710 161911
2913810 1719426
285981 235400
1506487 1199253
230548 230881
113097
163413
14511384
330236
14415417
16772713 14841620 14415417
YEAR ENDED JUNE 30
BY OBJECT
1943
1942
1941
Personal Services10074581 8495786 8844516
Travel Expense 126290 166664 185867
Transportation of Students 157339
Supplies Materials 3531346 3895562 3024443
Telephone Telegraph Postage 126195 109172 107453
Heat Light Power Water 343795 397031 398280
Printing Publicity 47546 31820 100719
Repairs 56048 37065 10363
Rents 12600 30556 38558
Insurance Bonding 247347 287883 537181
Equipment Replacements 191610 384075 845294
Miscellaneous 18825 36200 2050
Subtotals 14933522 13871814 14094724588
Outlay
Lands Improvements 202448
Equipment 1839191 969806 118245
Totals 16772713 14841620 14415417
Number of Employees at June 30th 56
Average Enrollment for
regular term 368
68
58
494
557
GENERAL
The President and Treasurer of the College are each bonded in the amount
of 1000000
Books and records were found in poor condition due to the installation
of new bookkeeping machine and system that did not entirely suit the
needs of the College However the Treasurer and bookkeeper were anxious
to cooperate in carrying out recommendations made by examiner as to
change and additions needed and it is expected that improvement will be
made in the records before the next examination
All receipts were properly accounted for and all expenditures for the
period were within the limits of approved budgets and provisions of State
law
Appreciation is expressed to the officials and staff of the College for
the cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets
auuusvrr
GEORGIA STATE COLLEGE SAVANNAH
CURRENT BALANCE SHEET
JUNE 30 1943
589
ASSETS
CASH AND IN BANK
891021
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Regular Funds
National Defense
513744
105335 619079
RESERVE
Unearned Income Student Board and Fees 10
Victory Tax
18097 119060
SURPLUS
For Operation
For National Defense
12958
165840
152882
891021

aa
591
UNIVERSITY SYSTEM
SOUTH GEORGIA TEACHERS COLLEGE
STATESBORO592
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA TEACHERS COLLEGE STATESBORO
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 8328098 7484095
Revenues Retained
Donations 237000 507115
Earnings Educational Services 11714770 7504039
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
Total income receipts 20279868
NONINCOME
Private Trust Accounts 749903
890693
250758
15405249
401105
261764
147911
22171222 16306029
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
13592070 10427708
84852 62179
4486267 2876649
129602 116624
585224 541766
351912 207362
236237 60058
315257 242767
87683 248
471161 61127
OUTLAYS
Equipment
Total expense payments 20340265 14595992
568532 205854
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
852750
261764
147911
369576
955167
179440
22171222 16306029
fifflasfeinte
593
SOUTH GEORGIA TEACHERS COLLEGE
SUMMARY
FINANCIAL CONDITION
The South Georgia Teachers College at Statesboro ended the fiscal year
June 30 1943 in good financial condition having a surplus of 505326
after providing necessary reserve of 6491 to cover outstanding accounts
payable and 679440 for student deposits unearned income and victory
tax funds
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
The total income of the College for the year ended June 30 1943 was
15510606 of which 7496117 or 48337c was from allotment by the
Board of Regents from State Appropriation funds 2059878 or 1328
from fees 2772713 or 1788 from dining halls operating costs of
dining halls 2458005 1213501 or 782 from rents operating costs
of dormitories 906185 927598 or 598 from farm income
249849 or 161 from store sales 507115 or 327 from Bulloch
County Board of Education as part salaries of teachertraining instruc
tion and 283835 or 183 from other sources
The allotments from the Board of Regents were 6451069 for the fiscal
year ended June 30 1941 8390772 for the year ended June 30 1942
and 7496117 for the year ended June 30 1943 while income from fees
dormitory rents boarding and other activities dropped from 16726816
for the year ended June 30 1941 to 11951770 for the year ended June 30
1942 and to 8014489 for the year ended June 30 1943 which reflects
the decrease in average enrollment from 482 for the year ended June 30
1941 to 321 for the year ended June 30 1942 and to 150 for the year ended
June 30 1943
From the total income of 15510606 for the period 15357 was trans
ferred to the State Supervisor of Purchases to cover the pro rata share of
the cost of purchasing leaving 15495249 income available to the college
to meet the years operating cost
OPERATING COST FOR THE FISCAL YEAR ENDED JUNE 30 1943
From the 15495249 available income for the period 14595992 was
expended for operating expense and 205854 outlay for library books and
other equipment a total of 14801846 and 693403 remained on hand
as part of the cash balance at June 30 1943
The addition of 693403 to cash increased operating cash balance of
261764 at the beginning of the period to 955167 on hand June 30 1943
of which 506491 was reserved for outstanding accounts payable and un594
earned income and the remainder is available for expenditure for opera
tions in the next fiscal period provided the expenditure is reapproved on
budget
Of the expenditures totaling 14801846 for the period 2568467 or
1736 was for administration 1022446 or 691 for maintenance and
operation of plant 735364 or 497 for library 3248497 or 2195
for instruction 743690 or 502 for summer school 1775559 or
1199 for laboratory school 423935 or 286 for health and physical
education 906185 or 612 for dormitories and property 2458005
or 1661 for dining halls 821338 or 555 for farm and 98360
or 66 for store
COMPARISON OF OPERATING COSTS
The expenditures of 14801846 for the year ended June 30 1943 were
6106951 less than for the preceding fiscal year ended June 30 1942 and
9499846 less than for the year ended June 30 1941 due to drop in
average enrollment as shown in the following comparative statement
YEAR ENDED JUNE 30
BY ACTIVITY
1943
1942
1941
Administration 2568467 2822537 3014378
Plant Maintenance and Operation 1022446 1608782 2003464
Library 735364 1102568 1599785
Instruction 5767746 9518454 10695365
Dormitories 906185 1093740 1202625
Dining Halls 2458005 4169120 4744258
Farm and Dairy 821338 479091 696739
Book Store 98360 114505 153671
Athletics and Physical Educ 423935 191407
Totals14801846 20908797 24301692
BY OBJECT
Personal Services10427708 13592070 14250060
Travel Expense 62179 84852 243318
Supplies and Materials 2876649 4486267 5939063
Telephone Telegraph and Postage 116624 129602 160984
Heat Light Power Water 541766 585224 545323
Printing and Publicity 207362 351912 274118
Repairs 60058 236237 30798
IMIWi
595
Insurance and Bonding 242767 315257 533899
Equipment Replacements 2 87683
Miscellaneous oiaai U1U1 J
Subtotals 14595992 20340265 22372655
Outlay 4 8R7 09
Land and Improvements ciocM 7
Equipment 205854 568532 1442328
Totals14801846 20908797 24301692
Number of Employees at June 30th 42 J9 75
Enrollmentnet average
for year ended June 30 150 321 4
Annual student per capita cost AeA 1C
exclusive of outlay payments 97306 63365 46416
GENERAL
Because of the large decrease in enrollment the student per capita cost
to operate this college is nearly a thousand dollars a year and some action
should be taken to improve this condition
The President of the college is bonded in the amount of 750000 the
Treasurer for 750000 and the Assistant Treasurer for 200000
Books and records of the college were found in good order and all ex
penditures were within the provisions of law and approved budgets but
attention is called to the following two items
1The travel expense of the President of the college in the period cov
ered by this report has been incurred chiefly to address civic clubs and
churches
2The receipts of 200000 from sale of bus in March 1943 was not
shown on the regular books of the college but was carried in a separate
account However in making this examination this fund was incorporated
in this report and the expenditure of the funds properly accounted for
Appreciation is expressed to the officials and staff of the college for the
cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets596
SOUTH GEORGIA TEACHERS COLLEGE STATESBORO
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
Cash and in Bank
Accounts Receivable
Students
Rents
LIABILITIES RESERVES SURPLUS
41050
15600
1134607
56650
1191257
LIABILITIES
Accounts Payable
Statesboro Telephone Co
6491
RESERVES
For Student Deposits
For Victory Tax
For Unearned Income
SURPLUS
For Operations
175584
3856
500000 679440
505326
1191257IMB
M
597
UNIVERSITY SYSTEM
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
TIFTON598
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE RECEIPTS
Transfers Other Spending Units
Revenues Retained
Donations
Earnings Educational Services
Total income receipts
6174242 7385529
600000
5367269 5687054
12141511 13072583
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
4834975
608911
16976486 13681494
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Contracts
Equipment
Total outlay payments
CASH BALANCES JUNE 30th
Budget Funds
6760479
417687
3203050
232744
385039
25435
325842
42066
180092
264943
52869
6864324
357868
2877435
195892
439419
22475
474289
12117
368115
209367
908411
11890246 12729712
4276523 489366
200806 260123
4477329 749489
608911 202293
16976486 13681494

IHHHIHHH
M
599
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
SUMMARY
FINANCIAL CONDITION
The Abraham Baldwin Agricultural College at Tifton ended the fiscal
year June 30 1943 in good financial condition having a surplus of 18
80813 after providing reserve of 89605 for deferred income credits for
courses not completed and reserving 1153064 for amount invested in
inventories There were no accounts payable reported as outstanding on
June 30 1943
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
Total income of the College for the year ended June 30 1943 was 130
86265 of which 5979171 or 4569 was from allotment by the Board
of Regents from State Appropriation funds 1420040 or 1085 voca
tional funds from the State Department of Education 1580331 or
1207 from the Federal Government for Civilian Pilot Training
880795 or 673 from tuition and fees 2464747 or 1884 from
dormitories and dining halls and 761181 or 582 from book store
farm garden timber sales and other sources
From the total income of 13086265 for the period 13682 was trans
ferred to the State Supervisor of Purchases to cover the pro rata share of
the cost of purchasing leaving 13072583 income available to the College
to meet the years operating cost
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
Total expenditures for operations in the period were 13479201 of
which 13072583 was from available income and 406618 from cash on
hand
This expenditure of 406618 from cash reduced cash balance of 608911
on hand at the beginning of the period to 202293 on hand at June 30
1943 and this cash balance after providing for deferred income credits for
courses not completed is available for expenditure in the next fiscal period
provided the expenditure is reapproved on budget
Of the total expenditures of 13479201 for the period 12729712 was
for current operating expense 489366 for new buildings improvements
and swimming pool and 260123 for new equipment600
COMPARISON OF OPERATING COSTS
The total expenditures of 13479201 for the year ended June 30 1943
were 2888374 less than for the preceding fiscal year ended June 30 1942
and 1174291 less than for the year ended June 30 1941 the reduced
expenditures in the current year being in expenditures for lands buildings
and permanent improvements as shown in the following comparative
statements
YEAR ENDED JUNE 30
BY ACTIVITY
1943
1942
1941
Administration
Plant
Library
880389
1256906
233094
Instruction 4306351
Farm and Garden 374973
Forestry and Nursery 1529
Poultry 367941
Dining Halls 1976328
Dormitories 715908
Infirmary 67922
Store 4591
Cannery 431148
Aviation 2642594
Swimming Pool 219527
1099706
1669550
211290
5084845
406710
27095
457258
2764066
707492
63507
47801
3828255
983386
3341159
317304
5043320
394714
73861
262899
3094054
902420
62369
16554
161452
Totals13479201 16367575 14653492
BY OBJECT
Personal Services 6864324
Travel 357868
Supplies 2877435
Communication 195892
Heat Light Power Water 439419
Printing Publicity 22475
Repairs Alterations 474289
Rents 12117
Insurance Bonding 368115
Equipment Replacements 209367
Miscellaneous 908411
Subtotals 12729712
6760479 6568183
417687 457944
3203050 3587365
232744 197038
385039 355299
25435 18865
325842 503857
42066 85619
180092 256577
264943 521361
52869 22438
11890246 12574546

mwwwmBHi
601
Outlay
Lands Buildings and
Improvements 489366 4276523 1080151
Equipment 260123 200806 998795
Totals13479201 16367575 14653492
Number of Employees June 30th 26 24 J24
Average EnrollmentRegular term 213 245 315
GENERAL
At June 30 1943 the Abraham Baldwin Agricultural College had a con
tract with the C A A War Service Training under the U S Department
of Commerce for the ground school training of fifty cadets This contract
calls for 16800 per student for the course which lasts approximately
eight weeks and the additional payment of 215 per day for each cadet
for room board and transportation At the end of the period on June 30
1943 1580331 had been received from the Federal Government for ser
vices as called for in contract and 1740043 additional was shown in the
Balance Sheet as an account receivable due from the U S Government
The office of the Supervisor of Vocational Education is located at the
Abraham Baldwin Agricultural College and funds for the expense of that
office is transferred to the College by the State Department of Education
the College acting only as disbursing office for these funds
The President is bonded in the amount of 200000 the Treasurer for
750000 and the Assistant Treasurer for 200000
Books and records of the College were found in good condition all re
ceipts were properly accounted for and all expenditures for the period were
within the limits of approved budgets and provisions of State Law
Appreciation is expressed to the officials and staff of the College for the
cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence in following
in their expenditures the approved budgets602
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
CURRENT BALANCE SHEET
JUNE 30 1943
ASSETS
CASH ASSETS
Available Cash
Accounts Receivable
Students 21792
Faculty Members Farm and Poultry Products 6290
Due from Federal Government
Civilian Pilot Training
Inventories
Food Supplies 1143799
Book Store 9265
202293
28082
1740043
1153064
3123482
LIABILITIES
NONE
RESERVES
Unearned Summer School Credits Students
For Inventories
SURPLUS
For Operations
98605
1153064 1242669
1880813
3123482jggggjgKKKKKKUHHUmmmmm
UNIVERSITY SYSTEM
COASTAL PLAIN EXPERIMENT STATION
TIFTON
603604
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Development Services
Total income receipts
8590453
4806666
8502033
7472714
13397119 15974747
CASH BALANCES JULY 1st
Budget Funds
2538857
1305044
15935976 17279791
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments 12584534
6444358 6900626
87480 47837
3323263 4248175
134670 170447
218466 259533
182136 530664
205473 252226
145256 197461
164806 203234
1652221 1783832
26405 16465
12584534 14610500
OUTLAYS
Lands Improvements
2046398
803346
CASH BALANCES JUNE 30th
Budget Funds
1305044
1865945
15935976 17279791
HBHHHHHIHHHMibhm
605
COASTAL PLAIN EXPERIMENT STATION
SUMMARY
FINANCIAL CONDITION
The Coastal Plain Experiment Station at Tifton ended the fiscal year
on June 30 1943 in good financial condition having a surplus of 2291922
after providing the necessary reserve to cover outstanding accounts payable
of 74023 Assets consisted of cash in bank of 1865945 and fifty bales
of cotton given a value of 500000
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
Total income of the Station for the year ended June 30 1943 was 159
977 14 of which 8525000 was from allotments by the Board of Regents
from State Appropriation funds 3756440 from animal husbandry sales
1633472 from dairy sales 1851892 from farm and produce sales
183628 from rents and 47282 from other sources
Of the 8525000 allotment by the Regents 7025000 was for regular
operations and 1500000 for Shade Tobacco
From the total income of 15997714 for the period 22967 was trans
ferred to the State Supervisor of Purchases to cover the pro rata share of
the cost of purchasing leaving 15974747 income available to the Station
to meet the years operating costs
OPERATING COSTS FOR THE FISCAL
YEAR ENDED JUNE 30 1943
From the available income of 15974747 for the period 15413846
was expended for operations and 560901 remained on hand as part of
the cash balance at June 30 1943
This addition of 560901 to cash balance increased cash balance of
1305044 on hand at the beginning of the period to 1865945 on hand
June 30 1943 The first lien on this cash balance of 1865945 is for pay
ment of 74023 in outstanding accounts payable and the remainder of
1791922 is available for expenditure in the next fiscal period provided
the expenditure is reapproved on budget
Of the 15413846 expenditures in the period under review 14610500
was for general operating expense and 803346 for new buildings and
permanent improvements606
COMPARISON OF OPERATING COSTS
The expenditures totaling 15413846 for the year ended June 30 1943
were 782914 more than expenditures for the preceding fiscal year ended
June 30 1942 and 2638407 less than for the year ended June 30 1941
as shown in the following comparative statements
YEAR ENDED JUNE 30
BY ACTIVITY 1943 1942 1941
Administration 1103757 781586 709526
Plant 938504 1219633 1022719
Library 103346 139289 113301
Agronomy 1237119 882118 983132
Forage Pasture 228721 193205 873501
Grass Breeding 177071 198356 522597
Horticulture 1096853 973968 911378
Drug Plant 278030 344541
Tobacco 229325 222719 186273
Tobacco Pathology 110884 110240 161957
Nematology 36833 34585 31117
Entomology 21258
Dairy 1703371 1321300 3406737
Animal Husbandry 4982141 3322272 4734539
Range Grazing 929943 2106027 1252535
Coast Station 142003 141523 232858
Farm 876203 768556 716163
Shade Tobacco 1517772 1916267 1849379
Totals15413846 14630932 18052253
YEAR ENDED JUNE 30
1943 1942 1941
Personal Services 6900626
Travel 47837
Supplies Materials 4248175
Communication 170447
Lights Power Water 259533
Printing Publicity 530664
Repairs 252226
Rents 197461 145256 196678
6444358 5616887
87480 137291
3323263 2448730
134670 135426
218466 197213
182136 8100
205473 116308
muwuu

BMHbBBBHHHbMBMMEMM
607
Insurance Bonding 1
Equipment
164806
194217
S3T 838 16SS 29S
Miscellaneous
Subtotals
16465
26405
18884
14610500 12584534 12036313
Outlay
Lands Buildings 2046398 5921546
and Improvements sUrfdio iUwo 94394
Equipment
Totals15413846 14630932 18052253
Number of Employees at June 30th 19 Jg J
GENERAL
This Station serves the southern part of the State in experimental work
on plants suitable for farms in the section development of new pro cts
for use of farm and range land in analysis of soils in study of plant
diseases and in working for elimination and control of diseases Extensive
work is being done on breeding cattle and grazing facilities The U b
Department 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 750000 and the Assistant
Treasurer for 500000
Books and records were found in excellent condition all receipts were
properly accounted for and all expenditures for the period were within the
limits of approved budgets and provisions of State law
Appreciation is expressed to the officials and staff of the Station for the
cooperation and assistance given the State Auditors office during this
examination and throughout the year and for their diligence m following
in their expenditures the approved budgets609
UNIVERSITY SYSTEM
GEORGIA STATE WOMANS COLLEGE
VALDOSTA610
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE WOMANS COLLEGE VALDOSTA
RECEIPTS
1942
1943
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 6595930 7529203
Revenues Retained
Earnings Educational Services 8444777 7573999
Total income receipts
NONINCOME
Public Trust Funds
Gift for Principal
Income
Investments
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
15040707 15103202
3514938
86759
258390
1836775
2884
391301
24312835 22516571
71504
15125 14603
2000 54860
5394916 5041442
IHHIHHiHiHHillHiHHIIHHH

IHHHHHHHHHIBHM
611
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE WOMANS COLLEGE VALBOSTA
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Repairs
Rents
Miscellaneous
Contracts
Equipment
Total outlay payments
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
9787118 9963311
163959 94883
2752498 2346582
128031 145662
405398 429115
67012 151638
191904 122279
101521 91786
154635 139826
42304 281446
581521 659537
14375901 14426065
82070
20893
38381
720
4114
682061
1514730
1209999
2342969 1209999
101000
5262005
1836775
2884
391301
5013420
1303913
143851
419323
24312835 22516571612
GEORGIA STATE WOMANS COLLEGE
SUMMARY
FINANCIAL CONDITION
The Georgia State Womans College at Valdosta ended the fiscal year
June 30 1943 in good financial condition having a surplus of 201038
after reserving 442600 for unearned income 164279 for inventories
and 823450 for completing heating plant There were no accounts pay
able reported as outstanding June 30 1943
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1943
The total income of this College for the year ended June 30 1943 was
15123999 of which 7550000 or 4992 was from allotment by the
Board of Regents from State Appropriation funds 2485770 or 1644
from fees 5060853 or 3346 from dormitories and dining halls and
27376 or 18 from miscellaneous sources
From the total income of 15123999 for the period 20797 was trans
ferred to the State Supervisor of Purchases to cover the pro rata share
of purchasing costs leaving 15103202 income available to the college to
meet the years operating cost
The 15103202 available income for the year ended June 30 1943 was
62495 in excess of net income for the preceding fiscal year ended June 30
1942 and 4113300 less than for the year ended June 30 1941 as shown in
the following comparison
YEAR ENDED JUNE 30
1943
1942
1941
Allotment by Regents 7550000 6650000 11168227
Earnings from fees dormitory
rents boarding and other sources 7573999 8444777 8074777
Total Income 15123999 15094777 19243004
Less
Transfers to State
Supervisor of Purchases 20797 54070 26502
Net Income 15103202 15040707 19216502613
The decrease in income in the past two years as compared with the 1941
year is due to the fact that in the year ended June 30 1941 the Regents
allotted to the college 262600 for insurance and 4522000 for permanent
improvements in addition to the regular allotment for regular operating ex
pense as made in the 1942 and 1943 years
OPERATING COST FOR THE
FISCAL YEAR ENDED JUNE 30 1943
Expenditures for operations and outlay amounted to 15636064 for the
fiscal year ended June 30 1943 of which 15103202 was from available
income and 532862 from cash on hand
This expenditure of 532862 from cash reduced cash balance of 18
36775 at the beginning of the period to 1303913 at June 30 1943 of
which 442600 is reserved for unearned income and 823450 for com
pleting heating plant and the remainder is available for expenditure for
operations in the next fiscal period provided the expenditure is reapproved
on budget
Of the expenditures totaling 15636064 for the period under review
20 42737 or 1307 was for administration 1831433 or 1171 for
maintenance and operation of plant 894075 or 572 for library 61
20385 or 3914 for instruction 200621 or 128 for organized ac
tivities 1787507 or 1143 for dormitories and 2759306 or 1765
for dining halls
COMPARISON OF OPERATING COSTS
The total expenditures of 15636064 for the year ended June 30 1943
were 1082806 less than for the preceding fiscal year ended June 30 1942
and 962598 less than for the year ended June 30 1941 as shown in the
following comparative statements
YEAR ENDED JUNE 30
BY ACTIVITY
1943
Administration 2042737
Plant 1831433
Library 894075
Instruction 6120385
Dormitories 1787507
Dining Halls 2759306
Student Activities 200621
Totals15636064
1942
1986382
3053906
691728
6048385
1872661
2893366
172442
1941
2036604
2115372
883855
6454412
1997702
2826422
284295
16718870 165986629r
614
BY OBJECT
Personal Service 9963311 9787118 10129342
Travel Expense 94883 163959 143543
Supplies 2346582 2752498 2572300
Telephone Telegraph and Postage 145662 128031 156143
Heat Light Water 429115 405398 493647
Printing and Publicity 151638 67012 146989
Repairs 122279 191904 456860
Rents 91786 101521 75575
Insurance and Bonding 139826 154635 470293
Equipment Replacements 281446 42304 95052
Miscellaneous 659537 581521 435422
Subtotals 14426065 14375901 15175166
Outlay
Lands Improvements 1209999 828239 897436
Equipment 1514730 526060
Totals15636064 16718870 16598662
Number of Employees June 30th 33 JS9 49
Average enrollment for regular term
for year ended June 30 305 299 327
PUBLIC TRUST FUNDS
Student Loan Funds held by the College at June 30 1943 amounted to
931137 of which 143851 was in cash 52336 in student notes and
734950 invested in U S War Bonds
PRIVATE TRUST FUNDS
Private Trust Funds held consisted of student deposits and various stu
dent organization funds and amounted to 419323 at the end of the year
June 30 1943
GENERAL
The Treasurer of the College is bonded in the amount of 750000 and
the bookkeeper for 200000immmBiBBHHHBBiHB
jyjHIjpHBBHIHHHBHWBBHMrHHBMIBHBMMOBBwWmmhobw

UNIVERSITY OF GEORGIA LIBRARIES
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