Report of the State Auditor of Georgia, year ended June 30, 1946

THE LIBRARIES
THE
UNIVERSITY OF GEORGIAAm
AIREPORT
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OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1946
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STATE OF GEORGIA
le General Assembly of Georgia
ings
le annual report of this office summarizing the reports of exami
is of all the State agencies is submitted to the public in this and
upplemental volume for the fiscal year ended June 30 1946
le volume under this cover reports the financial operations of the
government and the supplemental volume lists the personnel of
livil establishment with the amount paid to each in the year
i
ervices and for travel expenses

I
nit reports of all State agencies are on file in this office and are
ito public inspection
Respectfully
CJASI
State Auditor
ta Ga
nber 31 1946
TABLE OF CONTENTS
Statistics
State Fixed Det
Statement of Operations Consolidated
Receipts and Payments all Agencies
State Revenues
Receipts by Class of Revenue
Distribution of Revenues to Budget Fund Accounts
Funding through State Treasury
State Treasury Custody Accounts
Budget Funds
Receipts and Payments Operating Funds of all Spending Units
Receipts and Payments Federal Income Tax all Units
Receipts and Payments Teacher Retirement Contributions all 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
Corrections Department of
Education Department of
School for the Deaf
Academy for the Blind
Middle Ga Voc School
North Ga Voc School
Entomology Department of
Forestry Department of
Game and Fish Department of
General Assembly
Geology Mines Department of
Governor
Herty Foundation
Highway Department of
Hospital Authority
Housing State Director of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Judicial Council
Labor Department of
Labor Employment Security Agency
Law Department of
Library
Military Department of
Military State Defense Corps
Milk Control Board
Naval Stores Supervising Inspector
Oil and Gas Commission
Old Capitol Rebuilding Committee
Pardons and Paroles Board of
Parks Department of
Personnel Board
Pharmacy State Board of
Ports Authority
Properties Commission
Public Health Department of
Public Health Tuberculosis Sanatorium
Public Safety
Public Service Commission
Page
vii
xv
5 10
8
19
27
37
41
47
51
59
65
69
75
79
85
95
105
153
159
165
167
173
179
185
193
197
203
211
217
239
245
249
253
257
261
265
271
279
287
293
301
307
313
315
319
323
329
337
343
349
353
357
369
375
383VI
TABLE OF CONTENTS Continued
Budget FundsContinued
Receipts and Payments Operating FundsContinued
Public Welfare Department of
Administration Public Assistance
Institutions
Confederate Soldiers Home
Training School for Girls
Training School for Colored Girls
School for Mental Defectives
Training School for Boys
Milledgeville State Hospital
Purchases Supervisor of
Revenue Department of
Secretary of State
State Treasury
Administration Sinking Fund
Teacher Retirement System
Veterans Service Office
Workmens Compensation Board of
University System of Georgia
All Units Consolidated
Regents
Albany State College Albany
Georgia S W College Amencus
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
North Georgia College Dahlonega
South Georgia College Douglas
Georgia Experiment Station Experiment
Fort Valley State College Ft Valley
Georgia State College for Women Milledgeville
Georgia State College Savannah
South Georgia Teachers College Statesboro
Abraham Baldwin Agricultural College Tifton
Coastal Plain Experiment Station Tifton
Page
389
415
417
423
429
435
441
447
455
461
487
495
501
505
515
523
529
533
543
553
561
569
595
615
623
629
639
647
655
668
671
677
685
695
703
711
719
Georgia State Womens College Valdosta Vll
STATISTICS
Vlll
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1946
TAXES
Property
Poll
Inheritance
Income
Motor Fuel
Alcoholic Beverage
Beer and Wine
Cigar and Cigarette
Insurance Premium
Kerosene
Business License
Motor Vehicle License
Drivers Licenses
Hunting and Fishing
Corporation Franchise
Carbonic Acid
Malt and Soft Drink Syrups
Fines and Forfeits
Unemploy Comp Penalties
nount Percentage Percentage Per
ousands of Class to Total Capita
5376 67 50 172
374 5 3 12
545 7 5 17
15183 189 142 486
27285 340 254 874
10727 133 100 343
4396 55 44 141
7585 94 71 243
2236 28 21 71
454 6 4 15
1652 21 15 53
2767 34 26 88
769 9 7 25
281 3 3 09
456 6 4 14
121 2 2 04
21 01
18
29 1 01
Total Taxes 80275
100
748 2569
GRANTS FROM COUNTIES TO
Highway Dept
Public Welfare Dept
Total
29 564 49 951 5 5 01 18

593 100 19
IX
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1946
DONATIONS RECEIVED BY
Education Dept
Public Welfare Dept
University System
Other
Total
Amount Percentage Percentage Per
in thousands of Class to Total Capita
42 112 1 02
40 107 01
274 732 3 09
18 49
374
100
4
12
GRANTS BY U S GOV TO
Education Dept
Labor Dept
Forestry Dept
Public Health Dept
Highway Dept
Public Welfare Dept
University System
Game and Fish Dept
Total
RENTS INTEREST ON
INVESTMENT PROPERTIES
3879 233 36 124
1085 65 10 35
165 10 2 06
1655 101 15 52
2452 148 23 79
6031 363 56 193
1318 79 13 42
20 1 01
16605 100
691 100
6
155 532
22
OPERATING EARNINGS
General Government
Protection
Health
Natural Resources
Highway
Hospital
Penal Corrections
Educational
Recreational
Total
41 4 1 01
1104 130 10 36
138 16 1 04
675 80 6 22
31 3 01
109 13 1 03
165 20 2 05
6217 731 58 199
22 3 01
8502 100
CONTRIB PUB TR FDS 218 100
Grand Total 107258
79
3
100
272
07
3433DISTRIBUTION OF REVENUE RECEIPTS
in thousands
YEAR ENDED JUNE 30 1946
Distributed to
Common University Agriculture Public
Source of Revenue Schools System Highways Develop Debt
Appropriation Allotments
1 Taxes Pees Rents 22224 4408 31450 2008 4295
2 Percentage i 267 53 378 24 51
3 Per Capita 711 141 1007 64 138
Retained by Spending Agencies
4 Grants from U S
Gov 3879 1318 2452 185
5 Percentage 233 79 148 11
6 Per Capita 125 42 78 06
7 Grants from
Counties 29
8 Percentage 49
9 Per Capita 01
10 Donations 42 274 18
11 Percentage 112 733 48
12 Per Capita 01 09 01
13 Taxes
14 Percentage
15 Per Capita
16 Operating Earnings 82 6362 32 300
17 Percentage 11 917 5 43
18 Per Capita 02 204 01 09
19 Contrib Pub Tr
Fds 218
20 Percentage 100
21 Per Capita 07
22 Totals 26227 12580 33963 2511 4295
23 Percentage of
Totals 239 115 310 22 39
24 Per Capita of
Totals 839 403 1087 80 138
NOTE 1940 Pop 3123723XI
DISTRIBUTION OF REVENUE RECEIPTS
in thousands
YEAR ENDED JUNE 30 1946
Public
Welfare Public Health Assess Coll
Pensions Hospitals Corrections Revenue All Other
895
11
28
Total
7800 5668
94 68
249 182
f 7116
429
228
564
951
18
1503 2944 83195 1
18 36 1000 2
49 94 2663 3
1655
100
6 53
f 40
107
i 01
no
16
04
15480 7473
142 68
496 239
16605 4 1000 5 532 6
593 7 1000 8 19 9
374 10 1000 11 12 12
1435 1000 46 1435 13 1000 14 46 15
56 8 02 6942 16 1000 17 222 18 218 19 1000 20 07 21
895 2938 27 3000 109362 22
9 29 1000 23
28 94 97 3501 24

Xll
GOVERNMENTAL COST PAYMENTS
in thousands
YEAR ENDED JUNE 30 1946
Operating Expense
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Object
Amount
Personal Services 19918
Travel Expense 1412
Supplies Materials 5935
Telephone Telegraph Postage 415
Heat Light Power Water 459
Publications 843
Repairs 4668
Rents 325
Insurance 48
Indemnities 71
Interest 442
Pensions Benefits
Grants to Civil Divisions
Contracts
Equipment
Miscellaneous
668
436
Totals 35640
Percentage of Totals
Per Capital of Totals
Pet
558
40
167
11
13
24
131
9
1
2
13
18
13
100
409
Pensions
Per
Capita Amount
638
45
190
13
15
27
150
11
01
02
14
13363
27945
21
14
1141
41308
CMPARISON OF TOTALS
20 Year Ended June 30
21 Year Ended June 30
22 Year Ended June 30
23 Year Ended June 30
24 Year Ended June 30
25 Year Ended June 30
26 Year Ended June 30
27 Year Ended June 30
8 Year Ended Dec 31
29 Year Ended Dec 31
194530149 391 965 40350
1944 28119 384 900 35953
1943 23501 295 752 35134
1942 20294 305 650 29836
1941 21101 268 676 31390
1940 18921 285 606 22853
1939 18853 317 604 21440
1938 17354 279 556 20729
1936 11400 327 365 11770
1935 10053 282 322 13486
NOTE 1940 Pop 3 123 723

Benefits Grants
Per Per
centage Capita
323
677
100
474
Xlll
GOVERNMENTAL COST PAYMENTS
in thousands
YEAR ENDED JUNE 30 1946
Lands Bldgs Hways Eqpt Total
Per Per Per
Amount centage Capita Amount centage
428
895
764
164
304
2
2
29
4
6984
1965
2
75
16
30
684
192
10220 100
117
24
05
10
224
63
20682
1576
6239
417
459
845
4697
329
48
71
442
13363
27945
6984
2633
438
87168
237
18
72
5
5
10
54
4
1
5
154
320
80
30
5
100
Per
Capita
662
50
200
13
15
27
1
2
3
4
5
6
150 7
11 8
01 9
02 10
14 11
428 12
895 13
224 14
84 15
14 16
17
18
1323
326
2790 19
524
491
441
448
398
345
360
333
338
378
1292
1151
1125
955
1005
732
686
664
377
432
f 6550
9113
20996
16418
26270
24531
19194
24205
11660
12127
85
125
264
247
334
370
323
388
335
340
210
292
672
525
841
785
614
775
373
388
77049
73185
73185
66548
78761
66306
59486
62288
34830
35665
100
100
100
100
100
100
100
100
100
100
2467
2343
2549
2130
2522
2123
1904
1995
1115
1142
20
21
22
23
24
25
26
27
28
29XVI
STATE FIXED DEBT
Does not include Current Operation Obligations
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS
4 due July 1 1945
4 due July 1 1945
4 due July 1 1946
0 due but not presented
Totals
June 30 1946 June 30 1945
Less Cash Reserve
Net Negotiable State Debt
22600000
6250000
28850000
28850000
00
152500000
17300000
22600000
950000
193350000
193350000
00
NONNEGOTIABLE BONDS TO UNIVERSITY SYSTEM
3V2 due Jan 2 1958
3y2 due Jan 2 1959
4 due July 1 1985
4 due July 1 1986
44 due July 1 1987
4 due July 1 1988
4 due Feb 20 1989
4 due July 1 1989
4 due July 1 1990
4 due Oct 1 1990
4Vi due July 1 1991
AVi due July 1 1992
5 due July 1 1985
7 due July 1 1946
Totals
Less Cash Reserve
200000
700000
17000000
2800000
500000
900000
1500000
200000
4000000
300000
5200000
5550000
24220217
700000
63770217
63770217
Net NonNegotiable Bonds
00
200000
700000
17000000
2800000
500000
900000
1500000
200000
4000000
300000
5200000
5550000
24220217
700000
63770217
63770217
00
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties No Interest
due but not presented 10000 1 600 00
Certificates of Debt Refunding Bonds 2
due but not presented 25 000 00
March 15 19468 Baooioooioo 795000000
Less Cash Reserve 532510000 634480899
Net Debt to Counties q 160679101xvn
PLEDGE OF STATE RAILROAD RENTS
W A R R Rental Warrant Discounts No Int
due 4500000 monthly through 1949 190000000 243200000
Less Cash Reserve 190000000 4700000
Net W A Rental Discounts 00 238500000
PLEDGE OF STATE HOSPITAL RENTS
Hospital Authority Bonds 19451968 3 12000000 218900000
Less Cash Reserve 12000000 218900000
Net Hospital Authority Bonds 00 00
SUMMARY
Total State Debt Outstanding 827130217 1514380217
Less Cash Reserve 827130217 1115201116
Net State Fixed Debt 0 399179101
Does not include Current
Operation ObligationsSUMMARY OF
RECEIPTS AND PAYMENTS
OF
ALL STATE AGENCIES
YEAR ENDED JUNE 30 1946RECEIPTS
Consolidation of All State Agencies
REVENUE
Taxes
1946
8027500653
Grants from U S Government 1660573437
Grants from Counties
Donations
Income on Investment Properties
Earnings from fees rents sales
Contribution from Public Trust Funds
Total revenue receipts
59270855
37441170
69076484
850206375
21820659
1945
6151055814
1601829724
59356858
42515259
61598130
971887185
45415151
10725889641 8933658121
NONREVENUE
ublic Trust Funds 1665094309
Private Trust Accounts 2298514858
Public Debt 8639542
1744024821
403493566
5520000
Total nonrevenue receipts 3972248709 2153038387
CASH BALANCES JULY 1st
Budget Funds
In State Treasury Unallotted
In Spending Units Unexpended
In Collecting Units Unfunded
Public Trust Funds
In Spending Units and U S Treasury
Private Trust Funds
In Spending Units
Sinking Fund
In State Treasury
In Spending Units
1756979906
1405797298
8437283
7667189540
29691989
896141116
219060000
1286073964
1163236500
9790096
6117853378
21858256
648741116
292573472
Total Cash Balances July 1st
Total Receipts
11983297132 9540126782
26681435482 20626823290
Includes Undrawn Appropriation Balances in State Treasury Custody AccountsPAYMENTS
Consolidation of All State Agencies
1946
GOVERNMENTAL COST
Expense 7694808406
Outlays 1022023963
1945
7049901972
654978312
Total cost payments
NONCOST
Public Trust Funds
Private Trust Accounts
Public Debt
Total noncost payments
8716832369 7704880284
1062365974
2300913459
690824749
194688659
395690048
348267167
4054104182 938645874
CASH BALANCES JUNE 30th
Budget Funds
In State Treasury Unallotted
In Spending Units Unexpended
In Collecting Units Unfunded
Public Trust Funds
In Spending Units and U S Treasury
Private Trust Funds
In Spending Units
Sinking Fund
In State Treasury
In Spending Units
1539581497
3231127164
15448790
8269917875
27293388
815120217
12010000
1756979906
1405797298
8437283
7667189540
29691989
896141116
219060000
Total cash balances June 30th 13910489831 11983297132
Total payments 26681435482
Includes temporary investment
in U S Bonds
20626815290
41794050
84120000
Includes Undrawn Balances in State Treasury Custody AccountsSTATE REVENUE RECEIPTS DISTRIBUTIONS1WMP

SUMMARY OF STATE REVENUE RECEIPTS
1946
1945
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
Unemployment Compensation Tax
Penalties
408974010
113906657
14683692
37374735
54513344
1518291609
2728499143
1072707008
354668309
84908901
758498087
12140262
223559164
45368955
15614
2062271
165232829
276726926
76878038
28132275
45644405
1836960
2857459
434772695
107988794
5506045
35716444
43101902
1408535281
2126432866
341339549
298385380
63081839
512314248
15021877
185334196
37039594
75724
2762875
139618651
257543276
70748524
19106215
43583937
3046302
Total Taxes Fines and Forfeits 8027500653 6151055814
Grants from U S Government
Highways
Education
Public Assistance and Relief
Health
Agriculture Development
245247077
398566537
711577897
165530600
139651326
224361336
419264314
641423874
176197668
140582532
Total Grants from U S Government 1660573437 1601829724
Grants from Counties
Highways noncash
Public Assistance and Relief
Total Grants from Counties
2931040
56339815
6416187
52940671
59270855 59356858SUMMARY OF STATE REVENUE RECEIPTS Continued
REVENUE Continued
Donations for Operations
Highways
Education
1946
Health Hospitals
Agriculture Development
Veterans Aid
Rents on Investment Properties
State Railroad
Other
54000000
4600008
Interest
Investments
Contribution from Public Trust Funds
University System Endowments
Operating Earnings by Fees Rents
and Sales for Services
General Government
Protection Services
Health Services
Development Natural Resources Services
Highway Services
Hospital Services
Educational Services
Corrections Services
Recreational Services
Veterans Aid Services
4093977
110414124
13754963
67536970
3133558
10841840
621715888
16523704
2179351
12000
1945
4022746
25887855 15160780
3945110 15286248
7562002 6899835
46203 1145650
Total Donations for Operations 37441170 42515259
54000000
4600008
Total Rents on Investment Properties 58600008 58600008
10476484
2998122
21820659 45415151
82472256
99053650
12464666
53226725
55061010
13569058
639759662
14857032
1372626
50500
Total Operating Earnings
850206375 971887185
Total Revenue Receipts 10725889641 8933658121
BALANCES JULY 1st
Undistributed General Funds
Total Available Funds
1756979906
1286073964
12482869547 10219732085SUMMARY OF STATE REVENUE DISTRIBUTION
1946
1945

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
Corrections Dept of
Education Dept of
School for the Deaf
Academy for the Blind
North Ga Voc School
Entomology Dept of
Forestry Dept of
Game and Fish Dept of
General Assembly
Geology Mines Dept of
Governors Office
Herty Foundation
Highway Dept of
Hospital Authority
Hospital Authority Fixed Debt
Housing Director of
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Judicial Council
Labor Dept of
Employment Security Agency
Administrative Office
Law Dept of
Library
Military Dept of
Military DeptState Defense Corps
Milk Control Board
Naval Stores Supervising Inspector of
Oil and Gas Commission
Old Capitol Committee
Pardons and Paroles Board of
Parks Dept of
Personnel Board of
Pharmacy Board of
Ports Authority
Properties Commission
Public Health Dept of
Public Health Tuberculosis San
92502156 62647425
17416319 24806694
6925000 6700000
6027245 6070602
14899996 15712496
4479031 4132621
46943683 41787994
79675584 76613116
2561692310 2513174209
15603603 13587375
9253766 8510567
20901734 16045977
15644378 7980582
47387005 43266735
28441244 23587028
42500000 27000000
5540985 4171412
13930262 11977772
2701958 2890709
3396427921 1622796670
42831155 5981096
182766921 17796462
1500000
11613345 7676197
9606752 7809782
24950000 22737680
500000 50000
104161568 55662797
2571918 2784835
13209817 9255536
1688244 1874464
7343171 6085509
22553855 15983579
5240768 3292115
101711
563579 140000
4375
9764771 9717612
34274113 11811116
4365552 3530331
1518100 1453255
1500000
626934 592410
234026017 237391491
79611477 42404471
SUMMARY OF STATE REVENUE DISTRIBUTION Continued
1946
DISTRIBUTION FOR OPERATIONS Continued
Public Safety Dept of
Public Service Commission
100223955
11937045
Public Welfare Dept of 1243373812
State Institutions 387729159
State Institutions Fixed Debt 182766921
Purchases Supervisor of
Revenue
State Department
5475785
137962005
143545730
12773998
3150366
429499051
104713274
University System 1273432820
Veterans Service Office 30059736
Workmens Compensation Board of 9480116
Fees Retained by Outside Agents
Secretary of State
Treasury State
Administration
Public Debt
Teacher Retirement System
1945
68745163
11211381
1175871751
240784989
188942292
5524306
114706024
113795852
11991563
2628131
338544227
50583830
1122953058
11098648
9334766
Total Distribution for Operations 10936276543 8464104992
DISTRIBUTION OF UNFUNDED COLLECTIONS
Agriculture Dept of
Banking
ComptrollerGeneral
Entomology
Supreme Court
Court of Appeals
Milk Control Board

CorrectionsPrison System
Properties Commission
Public Health
Public Safety
Public Service
Revenue Dept
Secretary of State

Workmens Compensation Board of
Employment Security Agency

2000
32500
797
3917349
973074
160970
76234
713750
7694082
448
2857459

1558012
134500
384700
5000
31500
31500
372210
3794234
3526043
2050
461976
957750
477716
10
Total Distribution Unfunded
Collections
7011507 1352813
Distribution Totals 10943288050
BALANCES JUNE 30th
General FundsUndistributed 1539581497
Total 12482869547
8462752179
1756979906
1021973208510
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
TAXES
General Property 1945 Levy
On County Digests
Net to State 386180727
Assessing Fees
retained at
source 11960117
Collecting Fees
retained at
source 11483934
Interest 247473 409872255
On Public Utilities
Digests 100043544
Income in lieu of
ad val 2971447 103014991
On Intangibles
Digests 12242377
Federal Housing
Agencies
Contributions 4770626 529900245
General Property Prior
Years Levies
On County
Digests net
to State 12834691
Assessing Fees
retained at
source 2671
Collecting Fees
retained at
source 2408107
Interest 2813086 7616169
On Public Utilities
Digests 3684500
On Intangibles
Digests net to
State 2441315
Federal Housing
Agencies
Contributions 1967302 476948
Property Public
Service Corpora
tions
Levy for operat
ing cost of the
Public Service
Commission 720716611
TAXES Continued
Poll
On 1944 and prior
Years Digests
Inheritance
Refunds
Income
Corporations
Returns
Additional
Assessments
Interest
Penalties
Refunds
Individuals
Returns
Additional
Assessments
Interest
Penalties
Refunds
Sales Motor Fuels
6c per gal
Net to State
1 allowance re
tained by tax
payer
Refunds to Farm
ers Act 1946
Sales Alcoholic
Beverages
Sales Beer
Sales Wine
net to State
Collecting fees re
tained at source
Sales Cigars and Cig
arette net to State
Collecting Fees re
tained at source
Sales Carbonic
Acid Gas
4c per lb
Sales Insurance
Premiums
2 on Premiums
55733464
1220120
729976797
103539681
24738236
27364318
654179899
37588651
10780774
15148111
830890396
687401213
2704842744
27189636
3533237
80710437
4198464
684543329
73954758
37374735
54513344
1518291609
2728499143
1072707008
354668309
84908901
758498087
12140262
22355916412
TAXES Continued
Sales Kerosene
lc per gallon net
to State
1 allowance re
tained by tax
payer
Sales Malt Syrups
1 gross receipts
Sales Soft Drink
Syrups
5 gross receipts
Business License
Alcoholic Beverages
Distillers
Retailers
Wholesalers
Business License
Small Loan Cos
Business License Beer
Brewers Sj
Retailers
Wholesalers
Business License Wine
Manufacturers
Retailers
Wholesalers
Business License
Chain Stores
Licenses
Business License
Commercial Pishing
Fish Dealers Net
to State
Collection Pees re
tained at source
Fishing Canning
Business License Fur
Trappers S
Dealers Agents
Business License In
surance Agents
Agents Adjusters
Business License
Machinery
Dealers Agents
1288500
12350000
4400000
100000
3846343
4433332
75000
1341500
1275000
1481540
30060
423400
38500
44916818
452137
1511600
2680049
45368955
15614
2062271
18038500
20000
8379675
2691500
17818367
4191649
461900
14544000
20500013
TAXES Continued
Business License
Professions
Net to State
Collecting Fees re
tained at source
Refunds
Business License
Bee Dealers
Business License
Rolling Stores
Business License
Sewing Machine
Companies Agents
Business License
Chauffeurs
Business License
Other Occupations
Through County Tax
Officers and State
Deputies
Net to State 67214960
Assessing Fees re
tained at source 216490
Collecting Fees re
tained at source 6133994
Refunds 420275
NonBus License
Motor Vehicle
427982 Passenger
Cars 121191700
111654 Trucks not
for Hire 64100206
5409 Trucks for
Hire 12477780
5549 Trailers not
for Hire 19694874
1212 Trailers for
Hire 16651250
12234 Auto Trailers 1174700
2795 House Trailers 1076275
1691 Passenger
Buses 31026571
2793 School Buses 764200
154 Buses Special
Franchise 38500
490 Ambulances 32fe678
217 Hearses 142790
4227 Motorcycles 666150
7920 Dealers Tags 3748800
7448996
746498
2700
8192794
30000
362125
166000
16986150
7314516914
TAXES Continued
Duplicates Certifi
cates Transfers 1982400
Miscellaneous 845591
Sheriffs Pees
Penalties to
Sheriffs 819461
NonBus Licenses
Auto Drivers
NonBus License
Fishing
Net to State 8442642
Collecting Fees re
tained at source 922483
NonBus License
Hunting
Net to State 16931680
Collecting Fees re
tained at source 1835470
Corporation Franchise
Domestic net to
State 28930081
Collecting Fees re
tained at source 1196792
Refunds 104595
Foreign 16045775
Refunds 423648
Unemployment
Compensation
Penalties
Interest
PINES FORFEITS
Cigar and Cigarette 137661
Wild Life 480235
Liquor Wine 1219064
Total Taxes Fines
Forfeits
276726926
76878038
9365125
18767150
45644405
2857459
1836960
8027500653
GRANTS FROM U S GOVERNMENT
Education Dept for Veterans Farm Training
Education Dept for Lunch Program
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
Game and Fish Department
Pub Health Dept for Soc Sec Health Work
Pub Health Dept for Ven Disease Control
1905244
256317010
59734876
4541659
74479972
108477204
16496002
2005640
42042000
43234000IRANTS FROM U S GOVERNMENT Continued
Pub Health Dept for Child Welfare
Pub Health Dept for Tuberculosis
Highway Dept for Regular Allotment
Highway Dept for Grade Crossings
Highway Dept Strategic Network
Highway Dept Works Program
Highway Dept Secondary Roads
Highway Dept Planning Survey
Highway Dept W P A noncash
Highway Dept Access Roads
Highway Dept National Recovery
Highway Dept Surveys
Public Welfare Dept Public Assistance Child Welfare 6
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
Total Grants from U S Government
RANTS FROM COUNTIES
Highway Dept
Public Welfare Dept
Participation Public Assistance
Total Grants from Counties
ONATIONS FOR OPERATIONS
Agr Indus Devel Board
Education Dept
No Ga Voc School
Herty Foundation
Geology Dept of
Public Health Dept Tuberculosis San
Pub Welfare Dept Milledgeville State Hos
Veterans Service Office
University System
Regents
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 for Women
Ga Teachers College
Coastal Plain Experiment Station Tifton
Total Donations for Operations
Milledgeville
Statesboro
15
64636600
15618000
11874113
14922926
25728538
7085334
15381447
7888230
4202079
45760083
519038
11885289
03100693
106000
02699696
7043396
18449988
3521698
1660573437
2931040
56339815
59270855
1255749
4140940
40000
422984
200000
1425
3943685
46203
673388
735432
5847849
8050002
1928600
1986416
4447837
2357362
101909
761389
500000
3744117016
RENTS ON INVESTMENT PROPERTIES
Henry Grady Hotel Land in Atlanta
Western and Atlantic Railroad
Chattanooga Hotels
Total Rents
3000000
54000000
1600008
58600008
INTEREST ON INVESTMENTS
On United States Securities
Dividends on Railroad and Telegraph Stocks
Total
CONTRIBUTION FROM PUBLIC TRUST FUNDS
University System Endowments
EARNINGS GENERAL GOVERNMENT SERVICES
Revenue Dept
Secretary of State
State Treasury
Supreme and Appeals Courts Fees
Governor
State Library Commissioning Notaries
State Library Sales Acts Court Reports
Capitol Square Improvement Committee
Total Earnings General Government Services
EARNINGS PROTECTION SERVICES
Fertilizer Inspection Fees
Feed Inspection Fees
Insurance Regulatory Fees
Fire Inspection Fees
Assess on Insurers for Workmens Compensation Board Expense
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
Motor Carriers Fees
Bank Examining Fees
Credit Union Examining Fees
Banking Department
Public Safety Department
Military Department
Military DepartmentDefense Corps
Total Earnings Protection Services

10291284
185200
10476484

21820659
277658
620168
463250
1285097
201764
764300
281740
200000
4093977
354119
169511
106174
16237
112372
3807
1410
34630
25189
1850
12918
5290
300
20648
119712
75625
3862
20
37523
2400
538
32
66
00
45
21
05
00
40
89
00
40
00
00
47
50
00
50
60
24
00
55

110414124i ARNINGS HEALTH SERVICES
Dairy Inspection Fees
Mattress Inspection Fees
Vital Statistics 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
17
806232
1310530
2867700
5198144
17700
154780
315932
398775
784625
1298715
106000
18000
477830
Total Earnings Health Services
13754963
ARNINGS DEVELOPMENT NATURAL RESOURCES SERVICES
Agricultural and Indus Devel Board
Agriculture Department
Farmers Markets Rents
Insecticides Fees
Egg Inspection Fees
Farmers Markets Canneries
Entomology Dept
Milk Producers Regulatory Fees
Milk Distributors Regulatory Fees
Milk Stores Regulatory Fees
Milk ProducersDistributors Regulatory Fees
Dept of Game and Fish
Dept of Mines Geology
Dept of Forestry
Herty Foundation
Oil and Gas Commission
University System Agricultural Extension
University System Agricultural Experiment Station Experiment
University System Agricultural Experiment Station Tifton
10800
83708
9396287
187741
1924209
4191310
2540032
1712578
1272239
1097688
1538584
15000
288090
19391003
1278974
7500
5251351
8944210
8405666
Total Earnings Development Services 67536970
ARNINGS HIGHWAY SERVICES
Highway Department
Sales and Rents
3133558
ARNINGS HOSPITAL SERVICES
Tuberculosis Sanatorium 610052
Public Welfare Dept School for Mental Defectives 986293
Public Welfare Dept Milledgeville State Hospital 9245495
Total Earnings Hospital Services 10841840
18
EARNINGS CORRECTIONS SERVICES
Tattnall Prison
Farm
Industrial
Other
Training School for Boys
Total Earnings Corrections Services
EARNINGS EDUCATIONAL SERVICES
Education Dept
Librarians Examining Fees
Archives and History Library
Education Dept School for the Deaf
Education Dept Academy for the Blind
Education Dept No Ga Voc School
University System
Regents
Ga Nor Agr College Albany
Ga S W College Americus
Univ of Georgia Athens
Univ of Georgia Ath Asso 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
Total Earnings Educational Services
EARNINGS RECREATIONAL SERVICES
State Parks
EARNINGS VETERANS AID SERVICES
Confederate Soldiers Home
Total Revenue Receipts
1315184
14338715
684755
185050
16523704
1252
4700
1721
358603
2500
7839010
210
7173394
7136569
194252110
39922537
123241616
32742841
6370291
15609383
13104494
22309740
6945077
26617681
5192437
1466
5H209659
9283461
11561149
7995795
111
6221715888
2179351

107
1200019
STATE REVENUE FUNDING
THROUGH STATE TREASURY

20
STATE REVENUE RECEIPTS FUNDED THROUGH STATE TREASURY
RECEIPTS
1946
1945
REVENUE
Transfers to State Treasury General Fund from
Revenue Collecting Units
Taxes Fines Forfeits 7883954923
Rents on Investment Properties 57973074
Interest on Investments 10229793
Earnings from Services 156976668
Total Revenue Receipts of year 8109134458
In transit July 1st 8437283
In transit June 30th 15448790
6037259962
58007598
2628246
220112517
6318008323
9790096
8437283
Total Revenue Receipts Funded in Year 8102122951 6319361136
CASH BALANCE JULY 1st
General Fund
Total
1756979906
1286073964
9859102857 7605435100
PAYMENTS
Appropriation Allotments
Transfers from State Treasury General Fund to
Spending Units Accounts
For Current Operations 7920342259 5337455194
For Sinking Fund Reserves 399179101 511000000
8319521360 5848455194
CASH BALANCE JUNE 30th 1539581497 1756979906
9859102857 760543510021
STATE REVENUE COLLECTION TRANSFERS
YEAR ENDED JUNE 30 1946
COLLECTING UNIT
Agriculture Department of
Banking Department of
Comptroller General
Corrections Department of
Entomology Department of
Governor
Library
Milk Control State Board of
Oil and Gas Commission
Public Health Department of
Public Safety Department of
Public Service Commission
Revenue Department
Secretary of State
Treasury
Workmens Compensation State Board of
Judiciary
Court of Appeals
Supreme Court
Total Revenue Receipts net
funded in year
Revenue refunds through State Treasury
From To
Collecting Collecting
Units Units
65732567
7969510
250344309
20256003
30000
201764
1046040
5621886
7500
4017260
93940422
12685000
7589785653 49176965
20000790
67693043
11237669
379000
351500
8151299916 49176965

8102122951

22
Department
STATE TREASURY FUNDING ACCOUNTS
APPROPRIATIONS
YEAR ENDED JUNE 30 1946
Budget
Appropriation Balancing
Item
Act
Adjustment
Agriculture
Agriculture and Industry
Athens
Atlanta
Audits
Banking
Capitol Square Improv Com
Comptroller General
Confederate Pensions
Pensions
Administration
Corrections
Administration
Prisons
Education
General
Rural Libraries
Academy for the Blind
School for Deaf
Entomology
Forestry
Game and Fish
Atlantic States Marine
Fisheries Compact
Geology Mines
Governor
Mansion Allowance
7200000
5000000
4000000
6000000

13259173
2890597
275000
1025945
7000000
1520969
54000000 7875100
780000 38783
7000000 703853
30000000 43379437
Rewards Election etc
Public Bldgs Grounds
Highway
Administration
Maintenance
Construction
Grants to Cos
Housing State Director of
Judiciary
Supreme Court
Court of Appeals
Supreme Courts
Library
Library Court Rep
Judicial Council
Labor
Law
Legislative
General Assembly
Visiting Committees
1900000000
1200000
4500000
9500000
6000000
12500000
17500000
20000
4500000
4000000
750000
500000
6000000
45000000
200000000
10000000
430000000
9200000
8400000
21400000
1200000
1500000
2600000
10000000
25000000

296800000
4751266
5695000
7104346
8870604
30000
552895
2233859
116904
563307

24365474
377606666
2006367764
51701303
1500000
2250000
850000
3550000
4724
1007032
500000
28082
2996067
15000000
2500000
Net
Appropriation
40000000 48112138
88112138
13259173
2890597
6925000
6025945
11000000
4479031
46124900
818783
6296147
73379437
2196800000
1200000
9251266
15195000
13104346
12500000
26370604
50000
5052895
6233859
750000
383096
6563307
69365474
577606666
2016367764
481701303
1500000
11450000
9250000
24950000
1195276
492968
500000
2571918
12996067
40000000
2500000
23
Department
STATE TREASURY FUNDING ACCOUNTS
APPROPRIATIONS
YEAR ENDED JUNE 30 1946
Budget
Appropriation Balancing
Act Adjustment
Item
Military
National Guard
Defense Corps
Milk Control Board
Naval Stores Supervising
Inspec
Oil Gas Commission
Pardons and Paroles
Parks
i Pharmacy Drug Inspection
Planning Board
Ports Authority
Public Health
Public Health
Tuberculosis San
Public Safety
Public Service Commission
Public Welfare
Administration
Grants to Counties
Benefits
Institutions
Milledgeville Hospital
Rentals
Purchases
Revenue
Secretary of State
Examining Boards
Administration
Teacher Retirement
Pensions
Administration
Treasury
Administration
Sinking Fund
General Debt
W A Warrants
Highway Bonds
General Debt
Interest
Highway Bonds
Interest
University System
Veterans Service Office
Workmens Compensation
Total
4800000 2328171
42000000 19500000
4600000 640768
360000
3500000
1300000
1500000
60000000
40000000
68000000
11000000

360000
563579
9764771
28594762
333100
1500000
1500000
10000000
39000000
28471631
937045
7500000 1936586
63000000 4378538
490000000 22656177
201000000 191962791
25000000
7500000
75000000
1800000
2024215
63108255
5000000 144855
7500000 418132
100000000
3000000
4713274
150366
20000000 20000000
54000000 184500000
267000000 106320899
14200000
15900000
180800000
4000000
9000000
219950
260000000
26013533
1180112
Net
Appropriation
7128171
22500000
5240768
563579
9764771
32094762
1633100
1500000
70000000
79000000
96471631
11937045
5563414
67378538
512656177
392962791
23200000
5475785
138108255
4855145
7918132
100000000
4713274
3150366
238500000
160679101
14200000
16119950
440800000
30013533
10180112
4671710000 3647811360 831952136024
STATE TREASURY FUNDING ACCOUNTS
SUMMARY
INTRODUCTION
The within report of examination of the Funding Accounts re
flects the revenues collected by all State Units and funded into the
State Treasury less refunds paid through the Treasury in the fiscal
year ended June 30 1946 These collections constitute the general
fund receipts available for allotment to Spending Units under Ap
propriations by the General Assembly after adjustments by the
Budget Bureau to meet expenditures given budget approval
The allotments to the various Spending Units are set up as a Gen
eral Fund payment and contra as Private Trust Fund receipts and
the General Fund balance remaining after charging it with the ap
propriation allotments represents the unallotted funds carried over
and available for allotment in the succeeding fiscal period
Private Trust Accounts are so designated because accounting con
trol passes to the spending units when allotments for the year are com
pleted In addition to the budget allotments Trust Funds receipts in
clude Federal Grants to the Department of Education and Unemploy
ment Compensation Bureau U S Income Tax Withholdings and
Teacher Retirement System Contributions the accounting control
being in the beneficiary spending units
FINANCIAL CONDITION
There was an Unallotted and Unencumbered Surplus of 15395
81497 in the State Treasury Funding Accounts at the close of the
fiscal year on June 30 1946 subject to Budget Bureau authorization
for expenditure after providing Reserves of 2169591032 for bal
ances to the credit of spending units allotted on budgets but undrawn
from the Treasury
This 1539581497 Surplus available for allotment carried over
to the next fiscal year compares with 1756979906 available June
30 1945 and 1286073964 June 30 1944
CURRENT FUNDED REVENUE
Revenue receipts funded into the State Treasury by the various
Revenue Collecting Units in the fiscal year ended June 30 1946
amounted to 8102122951 and comparison is made with previous
years receipts as follows25
STATE TREASURY FUNDING ACCOUNTS
YEAR ENDED JUNE 30TH
In Thousands CLASS OF REVENUE 1946 15183 1945 14086 21053 3600 793 3055 627 4631 2567 5126 7656 1944 15981 19445 2791 674 2576 627 4960 2397 5027 7294 1943 15325
Fuel Oil Tax 27013 18140
Alcoholic Beverage 4032 6808 3708 266
Beer Tax 3631 2530
Wine Tax 834 659
6849 4183
Motor Vehicle Tax Property Tax All Other Sources 2761 5401 8509 2155 4985 6232
Totals 81021 63194 61772 58183

From the foregoing comparative statement it will be seen that
I principal increases in revenue funded into the State Treasury in
the period under review over the previous fiscal year ended June
30 1945 were 109700000 from Income Tax 596000000 from
i Motor Vehicle Tax 221800000 from Cigar and Cigarette Tax 6
01500000 from Alcoholic Beverage Warehouse Charges and 2537
00000 from all other sources
ALLOTMENTS TO SPENDING UNITS
The 8102122951 revenue receipts together with cash balance
of 1756979906 in the General Fund at the beginning of the fiscal
year on July 1 1945 made a total of 9859102857 available for
budget allotments to the various spending units of the State in the
fiscal year ended June 30 1946
From the 9859102857 available funds 7920342259 was allot
ted through budget approvals to the several Departments of the
State for operations 399179101 was added to the Sinking Fund for
retirement of State Debt and 1539581497 remained in the General
Fund at June 30 1946 and will be available for allotment in the next
fiscal period
The allotments of 7920344259 for operations in the year ended
June 30 1946 compare with 5337455194 for the previous fiscal
year and 5326615008 two years ago principal increases in allot
ments for the year just closed over previous year being 1760621870
for the State Highway Department 51701303 to Counties for
26
STATE TREASURY FUNDING ACCOUNTS
maintenance of secondary roads 180724262 for the Institutions un
der the control of the Department of Public Welfare 183500000
for the University System 62000000 to the Department of Educa
tion for common school purposes 54129444 to the Teacher Retire
ment System 47500000 to the Public Health Department for health
program and operation of the Tuberculosis Hospital and 242712186
to other State agencies27
STATE TREASURY
CUSTODY ACCOUNTS
28
STATE TREASURY CUSTODY ACCOUNTS
RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
RECEIPTS
PRIVATE TRUST ACCOUNTS
From General Fund to set up Budget Allotments
Federal Funds
Employment Security Agency Adminis 108477204
Vocational Education 59734876
National Defense Program 4541659
Vocational Rehabilitation 74479972
Teacher Retirement System
Withholdings from Employees 1080301
Contributions to Benefit Fund 231346152
U S Tax Withholdings from Payrolls
Total
GENERAL FUND
Transfers from Revenue Coll Units 8151299916
Less revenue funds to Coll Units 49176965
CASH BALANCES JULY 1 1945
Private Trust Accounts
Budget Allot Balances 1945
Operations 410406626
Sinking Fund 1086141116
Federal Funds
Vocational Rehabilitation
Nat Defense Program
Teacher Retirement SystemBenefit Fund
U S Income Tax
633505
17549766
20866734
2684058
Total Private Trust Accounts 1538281805
8319521360
238150393
232426453
10488282
8800586488
8102122951
General FundSurplus 1756979906 3295261711
Total 20197971150RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
PAYMENTS
29
PRIVATE TRUST ACCOUNTS
Budget Allotments to Spending Units
Federal Funds
Employment Security Agency
Educational DeptVoc Education
National Defense Program
Vocational Rehabilitation
Teacher Retirement System
Withholdings to Retirement Board
Benefits to Members Retirement Board
Contribution Refunds Retirement Board
Investments Retirement Board
U S Tax to Internal Revenue Collector
Total Private Trust Accounts
99738204
59734876
13008107
61744431
1080301
11353542
2150435
140573410
7646478070
234225618
155157688
11801260
8047662636
GENERAL FUND
Budget Allotments under Appro Act
For Operations 7920342259
For Sinking Fund 399179101
CASH BALANCES JUNE 30 1946
Private Trust Accounts
Budget Allotment Balances 1946
Operations
1348295444
Sinking Fund 821295588
8319521360
2169591032

Federal Funds
Employment Security Agency
Voc Rehabilitation
Teacher Retirement System
U S Income Tax
8739000
13369046
98135499
1371080
Total Private Trust Accounts 2291205657
General Fund Surplus 1539581497
Total
3830787154
2019797115030
ANALYSIS OF CASH BALANCE
JUNE 30 1946
Depository Banks
AdairsvilleBank of
AdelAdel Banking Co
AlapahaBank of
AlbanyCitizens and Southern
Bank of Albany
Bank
First State Bank of Albany
Alma Exchange Bank
Four County Bank
AmericusBank of Commerce
Citizens Bank of Americus
AthensCitizens Sou Nat Bank
National Bank of Athens
Bank of Georgia
C S National Bank
C S Nat Bank Mitchell
First National Bank
First Tea Ket Account
First Fed Rehab Account
First Nat Def Account
Alma
Allentown
Atlanta
St
Balance
1500000
2500000
5000000
955608
1000000
4399708
498775
2460493
1961003
2000000
8478748
9967519
7500000
389820894
13510627
1439602877
98135499
13369046
First Federal Voc
First West End Branch 1411065
Fulton Nat Bank 808703452
Fulton U S Tax Account 1371080
Fulton Candler Branch 12006055
Fulton Peachtree Branch 9999132
Trust Co of Georgia 250145013
Bank of Atlanta
Bank of NW Atlanta
East Atlanta Bank
Southside Atlanta Bank
AshburnAshburn Bank
Citizens Bank of Ashburn
AugustaCitizens and Sou Nat Bank
Ga R R Bank Trust Co
National Exchange Bank
AustellAustell Bank
BainbridgeCitizens Bank and Trust Co
First State Natl Bank
Ball GroundCitizens Bank
BarneevilleFirst National Bank
BaxleyBaxley State Bank
BlackshearBlackshear Bank
2500000
7500000
1970200
3500000
483174
478540
7134100
39934971
15000000
1450000
10000000
7456796
3447000
918533
956538
1929909
Deposi
tory
Bond
In
Thou
sand
15
25
50
10
10
45
5
25
20
20

100
75
6000

17000

15
10944

2500
25
75
20
35
5
5

400
150
15
100
75
35
10
10
2031
ANALYSIS OF CASH BALANCE
JUNE 30 1946
Depository Banks
Blue RidgeFannin County Bank
BlytheFarmers Bank
BrunswickAmerican National Bank
National Bank of Brunswick
Buena VistaBuena Visita Loan Sav Bank
BufordJBuford Commercial Bank
ButlerCitizens Bank
CairoCairo Banking Company
Citizens Bank
Citizens Bank
CalhounCalhoun National Bank
CamillaBank of
Planters
CantonBank of
Etowah Bank
CarrolltonPeoples Bank
CartersvilleFirst National Bank
CedartownCommercial National Bank
Liberty National Bank
ChatsworthCohutta Banking Company
ChickamaugaBank of
ChipleyFarmers Merchants Bank
ClaxtonClaxton Bank
Tippins Banking Co
CochranCook Banking Co
State Bank of Cochran
ColquittCitizens Bank
College ParkBank of
ColumbusFirst National Bank
Fourth National Bank
ComerRowe Banking Co
CordeleFirst State Bank
CorneliaCornelia Bank
First National Bank
CummingBank of Cumming
CuthbertCitizens Bank
DahlonegaBank of Dahlonega
DallasFirst National Bank
DaltonBank of
First National Bank
Hardwick Bank Trust Co
DanielsvilleBank of
DawsonBank of
Bank of Terrell
Deposi
tory
Bond
In
Thou
Balance sand
2500000 25
844000 10
12400901 128
2490446 25
2440897 25
5000000 50
461069 5
483919 5
10000000 100
949964 10
1984579 20
998077 10
1928796 20
1950000 20
958945 10
9980914 100
4971230 50
1944105 20
455852 5
4000000 40
2499571 25
1000000 10
463943 5
1500000 15
494734 5
470406 10
1500000 15
4933968 50
9900000 100
950000 10
954621 10
905238 10
1477711 15
2500000 25
2460194 25
502828 6
470508 5
2500000 25
3000000 30
498479 5
960544 10
455598 5
972504 10
32
ANALYSIS OF CASH BALANCE
JUNE 30 1946
Depository Banks
DecaturFirst National Bank of Atlanta
Fulton National Bank of Atlanta
DoerunToney Brothers Bank
DonalsonvilleCommercial State Bank
Merchants and Farmers Bank
DouglasCoffee County Bank
DouglasvilleCommercial Bank
DublinCitizens Southern Bank
Farmers Merchants Bank
DudleyBank of
Duluth Bank of
EatontonFarmers Merchants Bank
EastmanBank of
East PointBank of Fulton County
EidsonBank of
ElbertonFirst National Bank
Granite City Bank
EllavilleBank of
EllijayBank of
FitzgeraldNational Bank of Fitzgerald
ForsythCitizens Bank
Monroe County Bank
FranklinBank of Heard County
GainesvilleCitizens Bank
First National Bank
Gainesville National Bank
GlennvilleCitizens Bank
Glennville Bank
GrayBank of
GreensboroBank of
GreenvilleGreenville Banking Co
GriffinCommercial Bank and Trust Co
HaddockJones County Bank
Hahira Citizens Bank
HarlemBank of Columbia County
HartwellCitizens Banking Co
HawkinsvillePlanters Bank
HinesvilleHinesville Bank
HomervilleEmpire Banking Co
Jasper Jasper Banking Co
JeffersonFirst National Bank
TesupAmerican Nat Bank of Brunswick
TonesboroBank of
Deposi
tory
Bond
In
Thou
Balance sand
7492956
16869137
1500000
2468099
1000000
5000000
3450503
2986954
2500000
1499789
1500000
985585
486995
2450000
955590
1000000
1990101
2433582
1421067
1445812
496027
976828
1945640
3500000
5000000
1454782
3500000
957974
950713
995692
495428
9986705
1150000
490000
2500000
2465638
10000000
987782
1429148
5000000
974300
1889433
984434
75

15
25
10
50
35
30
25
15
15
10
5
25
10
10
20
25
20
15
5
10
20
35
50
15
35
10
10
10
5
100
12
5
25
25
100
10
15
50
10
20
10ANALYSIS OF CASH BALANCE
JUNE 30 1946
33
Depository Banks
Kingsland
State Bank of Kingsland
LaFayetteBank of
LaGrangeCitizens Southern Bank
LaGrange Banking Co
LavoniaNortheast Georgia Bank
LawrencevilleBrand Banking Co
First National Bank
LincolntonFarmers State Bank
LouisvilleFirst National Bank
LumpkinFarmers State Bank
McDonoughFirst National Bank
MaconCitizen Southern National Bank
First National Bank Trust Co
MadisonBank of
First National Bank
ManchesterBank of
MariettaCobb Exchange Bank
First National Bank
MeigsBank of
MetterMetter Banking Co
MidvilleBank of
MilanBank of
MilledgevilleExchange Bank
Merchants Farmers Bank
Milledgeville Banking Co
MonroeFarmers Bank
National Bank of Monroe
MonticelloFirst National Bank
MoultrieMoultrie Banking Co
Moultrie National Bank
Mount VernonMount Vernon Bank
NashvilleCitizens Bank
United Banking Co
NewnanFirst National Bank
Manufacturers National Bank
NewtonBaker County Bank
OchlochneeBank of
OcillaFirst State Bank
OglethorpeBank of
PearsonCitizens Exchange Bank
PembrokePembroke State Bank
QuitmanCitizens National Bank
Balance
969604
742114
7424910
500000
4944158
933113
2464978
1250000
450000
464138
7468646
8087548
24219312
5000000
457122
2497012
1500000
2983840
975000
996858
1000000
1500000
3465246
450000
958330
926155
1459511
977418
2420665
995322
570132
985044
1000000
10000000
9933000
480501
500000
1240546
1429338
2495275
983829
976786
Deposi
tory
Bond
In
Thou
sand
10
75
75
5
50
10
25
15
5
5
75

250
50
5
25
15
30
10
10
10
15
35
5
10
10
15
10
25
10
6
10
10
100
100
5
5
12
15
25
20
1034
ANALYSIS OF CASH BALANCE
JUNE 30 1946
Depository Banks
Reidsville
Tattnall Bank
RichlandRichland Banking Co
RinggoldBank of
RobertaCrawford County Bank
RockmartRockmart Bank
RcmeFirst National Bank
National City Bank
Rome Bank and Trust Co
RoswellRoswell Bank
RoystonTriCounty Bank
RutledgeBank of
SandersvilleGeo D Warthen National Bank
SavannahCitizens Bank and Trust Co
Citizens Southern National Bank
Liberty National Bank Trust Co
Savannah Bank Trust Co
SpartaBank of Hancock
StatesboroBulloch County Bank
SummervilleFarmers Merchants Bank
SwainsboroCentral Bank
SylvaniaBank of Screven County
SylvesterSylvester Banking Co
TaylorsvilleBank of
ThomastonCitizens Southern Bank
ThomasvilleBank of Thomas County
Commercial Bank
SylvesterBank of Worth County
TiftonBank of
Farmers Bank
ToccoaBank of
UnadillaExchange Bank
Union PointBank of
Farmers Bank
VidaliaDarby Banking Co
ViennaCitizens Bank
Valdosta
Citizens and Southern National Bank
First National Bank
WadleyBank of
WashingtonWashington Loan Banking Co
WaycrossFirst National Bank
Commercial Bank
WaynesboroBank of
First National Bank
Deposi
tory
Bond
In
Thou
Balance sand
801226 85
1950000 20
1000000 10
477159 5
490000 5
9950143 100
29958744 300
5000000 50
950000 10
500000 5
950000 10
2500000 25
9949587 100
5000000
14900000 150
54935396 550
4975000 50
2457529 25
1926965 20
4990989 50
993255 10
938080 10
1500000 15
1491627 15
22593643 227
2496534 25
949505 10
996909 10
4954309 50
784362 10
2500000 25
9950000 10
950000 10
452764 5
3984577 40
8193297
2462416 25
967300 10
9994803 100
9960915 100
2315809 25
1983960 20
1987388 20
35
ANALYSIS OF CASH BALANCE
JUNE 30 1946
Depository Banks
West PointCitizens Bank and Trust Co
WoodburyWoodbury Banking Co
WoodlandWoodland Bank
WoodstockBank of
Total in Banks
Cash on Hand
Cheeks for deposit
For Deposit Transfer Checks
Less Land Title Guaranty Fund
Excluded from this report and
included in Treasury Operating Acct
Balance
10000000
804586
942166
5000000
3789523984
3257873
2325845
36220047
3831327749
540595
3830787154
Deposi
tory
Bond
In
Thou
sand
100
10
10
50

Depository Bond coverage is in one bond for all banks and accounts under
named banks 2irtirtrttt aamtm
i 3J
36
ANALYSIS OF CASH BALANCES IN APPROPRIATION ACCOUNTS
Department
Item
June 30
1945
Agriculture
Agriculture and Industry
Athens
Banking
Capitol Square Improvement
Commission
Confederate Pensions
Pensions
Corrections
Prisons
Education
General
Academy for the Blind
Entomology
Highway
Construction
Housing
Judicial
Supreme Court
Court of Appeals
Superior Courts
LibraryCourt Reports
Judicial Council
Legislative
General Assembly
Visiting Committee
Milk Control
Oil and Gas Commission
Parks
Ports Authority
Public Health
Public Welfare
Institutions
1642229
4385650
3569000
SF Milledgeville Hospital Rents 1
Treasury
SF Public Debt General 2
SF Public Debt W A
SF Public Debt Hy Bonds 6
Public Debt Interest
Public Debt Interest Hy Bonds
University System
Veterans Service
June 30
1946
2108613
60000
4250000
4980000
47780519 189324267
2500000
300000
35715703 1050132012
799470 595477
1218596 2825745
500253 844732
1517024 850640
258714 19247
34343 383973
2592988 1595756
606379 20778
1451000
126450 75269
2000000 10000000
320930
10000000
55957997
90000000 6175371
57120217 92620217
4700000 190000000
34320899 532500000
2705364 9543103
120000 155905
129900
2204044
Totals 1496547742
216959103237
BUDGET FUNDS
RECEIPTS AND PAYMENTS
OF
SPENDING AGENCIES38
ALL STATE SPENDING UNITS
Consolidation
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriations
Budget Balancing Adjustments Lapses
Total Appropriations
Revenues Retained for Operations
Taxes
Grants U S Government
Grants Counties
Donations
4671710000
3647811360
4671710000
1176745194
8319521360 5848455194
143545730
1660573437
59270855
37441170
626934
246691
Rents on Investment Properties
Interest on Investment Properties
Earnings from Services 693229707
Transfers from Public Trust Funds 21820659
Total Revenues Retained 2616755183
Total income receipts
113795852
1601829724
59356858
42515259
592410
369876
751774668
45415151
2615649798
10936276543 8464104992
NONINCOME
Public Trust Funds
Unemployment Compensation Tax 1221683106
U S Treasury interest on Comp Tax Funds 152485240
Gifts Contributions 229309888
Income 39656679
Transfers to Budget Funds 21820659
Investments 43780055
Total Public Trust Fund receipts 1665094309
Private Trust Accounts 2298514858
Loans 8639542
State Revenue Collections Unfunded 7011507
1478417430
130660052
55802685
92463078
45415151
32096727
1744024821
403493566
5520000
1352813
Total nonincome receipts 3979260216 2151685574
CASH BALANCES JULY 1st
Budget Funds 1405797298
Public Trust Funds 7667189540
Private Trust Funds 29691989
State Revenue Collections Unfunded 8437283
Sinking Funds 1115201116
Total cash balances
1163236500
6117853378
21858256
9790096
941314588
10226317226 8254052818
25141853985 18869843384ALL STATE SPENDING UNITS
Consolidation
39
PAYMENTS
1946
1945
EXPENSE
Personal Services 1991761684
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Interest
Pensions Benefits
141196799
593487838
41551995
45857918
84341346
466848876
32428520
4842714
7128953
44240136
1336261615
Grants to Civil Divisions 2794457100
Equipment 66816544
Miscellaneous 43586368
1672371356
114488102
591776737
37726216
44822723
43861368
324201218
29302680
4531687
7819230
35837526
1188940400
2876351550
52068850
25802329
Total expense payments 7694808406 7049901972
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Communication
76458112
16381650
30417618
181130
43291
165500
2874266
451082
Contracts 698362932
Miscellaneous 171666
Equipment 196516716
Heat Light Power Water
Publications
Repairs
Rents
42046622
10980000
6637249
130869
36310
15400
4089109
509391
473546895
6578784
110407683
Total outlay payments 1022023963 654978312
NONCOST
Public Trust Funds
Investments
Expense Objects of Trust
Pensions Benefits
189428676
1008616
871928682
Total public trust funds
143730584
1007293
49950782
1062365974 19468865940
ALL STATE SPENDING UNITS
Consolidation
PAYMENTS Continued
1946
1945
NONCOST Continued
Private Trust Funds
Bond Debt
Loans
2300913459
687250000
3574749
Total noncost 4054104182
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
State Revenue Collections Unfunded
Sinking Fund
3231127164
8269917875
27293388
15448790
827130217
Total cash balances 12370917434
Grand Total 25141853985
395690048
345529101
2738066
938645874
1405797298
7667189540
29691989
8437283
1115201116
10226317226
18869843384
Includes temporary invest in U S Bonds 41794050 84120000FEDERAL INCOME TAX
ALL STATE UNITS
4142
ALL STATE UNITS
FEDERAL INCOME TAX
RECEIPTS
1946
1945
NonIncome
Private Trust Account
Federal Tax Withheld
Departments Institutions
University System
Cash Balances July 1st
Private Trust Account
Departments Institutions
University System
PAYMENTS
NonCost
Private Trust Account
Federal Tax to U S Government
Departments Institutions
University System
Cash Balances June 30th
Departments Institutions
University System
89687535
58246179
4341532
1772261
76100802
46054115
147933714 122154917
1694220
103330
6113793 1797550
154047507 123952467
90670132
58179055
73453490
44385184
148849187 117838674
3358935
1839385
4341532
1772261
5198320 6113793
154047507 12395246743
ANALYSIS
UNITED STATES INCOME TAX ACCOUNTS
BY STATE UNITS
Cash
Balance Receipts Payments
July 1 With To U S
State Unit 1945 holdings Gov
Agriculture Dept of 3084820 3084820
Agr Indus Devel Bd of 183600 1428480 1418360
Audits Dept of 692310 692310
Banking Dept of 48000 557755 563395
Cap Sq Imp Com 170428 170428
Comptroller General 472936 472936
Confederate Pensions 94440 94440
Corrections Dept of
Administration 569500 569500
Prisons 1328591 1328591
Education Dept of
Administration 1430145 1430145
Vocational Ed 21860 750285 753715
Lunch Room Program 250040 250040
Nat Defense Program 49045 107280 156325
Textbook Div 396120 396120
Public Library Service 101202 101202
Rural Libraries 237120 237120
Gen E Bd Fund 18200 18200
Kellogg Foundation 43045 43045
Voc Rehab 193620 2643240 2598650
Surplus Commodities 168047 168047
War Surplus Equipment 65680 65680
Veterans Farm Train 13990 13990
Educational Panel 156650 156650
School for the Deaf 589645 589645
Acad for the Blind 254559 254559
No Ga Voc School 546240 546240
Entomology Dept of 88330 363689 349739
Forestry Dept of 1348693 1348693
Game Fish Dept of 942367 942367
General Assembly 1933010 736085 2089655
Geology Dept of 240330 240330
Governors Office 857810 857810
Herty Foundation 12730 117815 106560
Highways Dept of 1305704 17623698 17349122
Hospital Authority 46810 46810
Housing State Director of 12030 170623 176923
Judicial System
Supreme Court 94350 1287903 1269533
Court of Appeals 116214 1308009 1313543
Superior Courts 255299 3566296 3546435
Judicial Council 350 350
Labor Dept of
Administration 293000 293000
Unempl Compn Bureau 7003117 7003117
Law Dept of 1107639 1107639
Cash
Balance
June 30
1946
193720
42360
18430
238210
102280
579440
23985
1580280
5730
112720
110680
27516044
ANALYSIS
UNITED STATES INCOME TAX ACCOUNTS
BY STATE UNITS
Cash
Balance
July 1
State Unit 1945
Library State
Military Dept of
Admin Nat Guard
Defense Corps
Milk Control Board
Oil and Gas Commission
Old Cap Rebuild Com
Pardons Paroles Bd of
Parks Dept of
Personnel Board
Pharmacy
Board of Drug Inspec
Ports Authority
Public Health Dept of
Administration Gen
Tuberculosis San
Public Safety Dept of
Public Service Commission
Public Welfare Dept of
Administration
Confed Sol Home
Train Sch for Girls
Train Sch for Col Girls
Sch for Mental Defec
Train Sch for Boys
Milledgeville St Hosp
Purchase Dept of
Revenue Dept of
Secretary of State
State Treasury 27740
Teach Retire System
Veterans Service Office
Workmens Compensation
Board of
Totals Departments
Institutions 4341532
Cash
Receipts Payments Balance
With To U S June 30
holdings Gov 1946
107290 79830 27460
288350 288350
1061692 1061692
204020 204020
66745 61685 5060
48240 48240
736723 736723
195719 195719
312172 312172
151770 151770
48920 133520 15400
7082594 7082594
1717917 1717917
2263124 2263124
1022885 1022885
2931182 2931182
20390 20390
132557 132557
20710 20710
271303 271303
344261 344261
4457450 4457450
564348 564348
7752492 7752492
868830 868830
374269 374009 28000
382635 382635
2069530 2069530
1004435 1004435
89687535 90670132 3358935
ANALYSIS
UNITED STATES INCOME TAX ACCOUNTS
BY STATE UNITS
45
Cash
Balance
July 1
State Unit 1945
University System
Regents
Albany State Albany
Ga S W Col Americus
Univ of Ga Athens 939600
Univ of Ga Ath
Association Athens 33200
Agric Exten Athens 798901
Sch of Tech Atlanta
School of Technology Ath
Association Atlanta
Sch of Tech W G S T
Ev Sch Jr
College Atlanta
Gen Exten Atlanta
Sch of Medicine Augusta
West Ga Col Carrollton
Mid Ga Col Cochran
No Ga Col Dahlonega
So Ga Col Douglas 70
Ga Experiment Sta
Experiment
Ft Valley State Col
Ft Valley
Ga State Col for
Women Milledgeville
Ga St Col Savannah 490
South Ga Teachers
College Statesboro
A B Agr Col Tifton
C P Exper Sta Tifton
Ga St W Col Valdosta
Totals Univ System 1772261
Totals State Gov 6113793
Cash
Receipts Payments Balance
With To U S June 30
holdings Gov 1946
729007 729007
427431 427431
609001 607931 1070
12798214 12703549 1034265
660133 576110 117223
8441810 8553914 686797
13344747 13344747
883190 883190
1774045 1774045
1402827 1402827
349450 349450
2134103 2134103
1064789 1064789
556521 556521
1331674 1331644 30
370552 370622
1688256 1688256
846785 846785
4619693 4619693
655810 656300
1122655 1122655
512614 512614
515791 515791
1407081 1407081
58246179 58179055 1839385
147933714 148849187 5198320
47
TEACHER RETIREMENT CONTRIBUTIONS
BY
ALL MEMBER STATE EMPLOYEES48
TEACHER RETIREMENT CONTRIBUTIONS
BY ALL MEMBER STATE EMPLOYEES
RECEIPTS
1946
1945
NONINCOME
Private Trust Account
5 Contributions withheld
Departments Institutions
University System
CASH BALANCES JULY 1st
Private Trust Account
Departments Institutions
University System
PAYMENTS
2824948
14456133
17281081
440210
440210
17721291
1171930
6459755
7631685
7631685
NONCOST
Private Trust Accounts
To Tea Retirement System
Departments Institutions
University System
2824948
14286772
17111720
1171930
6019545
7191475
CASH BALANCES JUNE 30th
Private Trust Account
Departments Institutions
University System
609571
609571
17721291
440210
440210
763168549
ANALYSIS OF EMPLOYEES CONTRIBUTIONS TO TEACHER RETIREMEN1
YEAR ENDED JUNE 30 1946
State Unit
Agr Indus Development
Board of
Audits Dept of
Education Dept of
Administration
Voc Education
Fed Lunch Program
Surplus Commodities
War Surplus Equipment
Veterans Farm Training
Educational Panel
Textbook Div
Public Library Serv
Rural Libraries
Gen Ed Board Fund
Kellogg Foundation Fund
Voc Rehabilitation
Nat Defense Program
School for the Deaf
Acad for the Blind
No Ga Voc School
Public Welfare Dept of
Train School for Boys
Tea Retire Sys Dept of
Veterans Service Office
Totals Departs Ints
University System
Regents
Albany St Col Albany
Ga S W College
Americus
U of Ga Athens 181678
Agr Extension 258532
Sch of Tech Atlanta
School of Tech Ath
Association Atlanta
Ev School Jr
College Atlanta
Gen Exten Atlanta
U of Ga Sch of
Medicine Augusta
W Ga Col Carrollton
Mid Ga Col Cochran
No Ga Col Dahlonega
Balance Receipts Payments
July 1 with to T R Cash Bal
1945 holdings System June 30th
77541 77541
105165 105165
387117 387117
181725 181725
84450 84450
90400 90400
2275 2275
3750 3750
47462 47462
107612 107612
34725 34725
37000 37000
6750 6750
14650 14650
1019951 1019951
10350 10350
192416 192416
105975 105975
173850 173850
46831 46831
72800 72800
22153 22153
25470
195992
82356
578780
152630
196687
447294
2824948 2824948
30000 30000
191151 191116 35
197734 197734
2852927 2758856 275749
3621233 3545978 333787
1977831 1977831
25470
195992
82356
578780
152630
196687
44729450
ANALYSIS OF EMPLOYEES CONTRIBUTIONS TO TEACHER RETIREMENT
YEAR ENDED JUNE 30 1946 Continued
Cash
Balance Receipts Payments
July 1 With to T R Cash Bal
State Unit 1947 holdings System June 30th
University Sys Continued
So Ga Col Douglas 91996 91996
Ga Experiment Sta
Experiment 592856 592856
Ft Valley State Col
Ft Valley 495954 495954
G S C W
Milledgeville 1234623 1234623
Ga St Col Savannah 372723 3 727 23
S G Teacher College
Statesboro 425401 425401
A B A Col Tifton 167340 167340
C P Ex Sta Tifton 224804 224804
G S W Col Valdosta 300351 300351
Totals Univ Sys 440210 14456133 14286772 609571DEPARTMENT OF
AGRICULTURE
51
52
DEPARTMENT OF AGRICULTURE
RECEIPTS 1946
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 40000000
Budget Balancing Adjustment Lapses 48112138
Revenues Retained
Earnings Development Services 4275018
Transfers Other Spending Units 115000
Total income receipts
92502156
1945
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
PAYMENTS
2356393

94858549
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power
Publications
Repairs
Rents
Insurance
Water
Indemnities Bangs Disease
Equipment
Miscellaneous
41608570
8917395
2334356
1900091
1317272
5429694
1489405
1586
202026
2470079
887071
396807
Total expense payments 66954352
OUTLAYS
Lands Improvements
CASH BALANCES JUNE 30th
Budget Funds
16610143
11294054
35957519
7638261
22561161
19576041
12448671
5004589
18620191
20301
2777021
20176041
14050641
38063
600222791
3541171
2356393
94858549 62732789DEPARTMENT OF AGRICULTURE
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
SH ASSETS
Cash in Banks
LIABILITIES RESERVES SURPLUS
ABILITIES
Accounts Payable
Balance in State Treasury
Total Current Assets
9185441
2108613
ESERVES
For Contracts to Mature
For Poultry Laboratory Gainesville
JRPLUS FOR OPERATIONS
Total Liabilities Reserves Surplus
10292019
360784
53
11294054
641251
10652803
11294054

54
DEPARTMENT OF AGRICULTURE
SUMMARY
FINANCIAL CONDITION
The State Department of Agriculture ended the fiscal year on June 301
1946 with a cash balance of 11294054 in banks and State Treasury ofl
which 641251 was reserved for liquidation of outstanding accounts
payable 10292019 for completion of contracts for constructing farml
ers markets and 360784 for a poultry laboratory at Gainesville
REVENUE COLLECTIONS
Revenue collected by the Department from licenses and fees
ized by law amounted to 65732567 in the year ended June
which was an increase of 3758054 over the preceding year
07209 more than two years ago summarized as follows
as author
30 19461
and 58i
YEAR ENDING JUNE
1946 1945
REVENUE COLLECTIONS
Fish Dealers Licenses 1055000 727500
Fertilizer Fees 34484672 33101626
Feed Fees 17878426 17033202
Dairy Fees 806232 597240
Farmers Markets 9396287 8686101
Egg Marketing 1924209 1746317
Insecticides and Misc 187741 82526
65732567 61974513
30th
1944
79000
32912520
15934594
569880
7910964
1669143
138257
59925358
DISPOSITION OF REVENUE COLLECTIONS
All revenue collections for the period under review amounting to 657
32567 was paid into the State Treasury before the close of the fiscal
year on June 30 1946
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1946
State Appropriation for the operation of the Department of Agricul
ture for the year ended June 30 1946 was 40000000 which was in
crease to 88112138 through budget balancing adjustments to provide
necessary funds for expanded services and construction of five new farm
ers marketsmmm
55
This 88112138 from budget allotment was supplemented by 4275018
earnings from sales and services retained by the Department and 115000
transfer from the State Board of Pharmacy for use of the Chemical Lab
oratory making total income available for the year 92502156
OPERATING COSTS FOR THE FISCAL
YEAR ENDED JUNE 30 1946
From the 92502156 available income 66954352 was expended for
the operating cost of the Department and 16610143 for construction of
new farmers market buildings and structures a total of 83564495 and
8937661 remained on hand increasing the 2356393 cash balance on
hand at the beginning of the period on July 1 1945 to 11294054 on
June 30 1946
The first lien on this remaining cash balance of 11294054 is for liqui
dation of 641251 in outstanding accounts payable and the remaining
10652803 has been reserved for completion of farmers market and poul
try laboratory construction contracts
The cost of operating the nine farmers markets over the State exclu
sive of payments for new construction was 9679183 for the year and in
the same period the markets collected 9396287 in revenue Canning
plant activities for the year show cost payments of 2804173 with
income from this source 4191310
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared as follows

YEAR ENDED JUNE 30TH
BY ACTIVITY
1946
Commissioners Office 3208800
5872108
5664752
4083540
8123681
6018763
4069749
3515837
11943687
1970079
Fertilizer Division
Bureau of Markets
Market Bulletin
Pure Foods
Chemical Laboratory
Pure Seed
Weights and Measures
Veterinary General
Veterinary Bangs Disease
Supt of arms
1945
3032595
4928492
4612661
3597620
7129882
4922595
3109906
3444735
11153369
2017604
403693
1944
2848729
4012765
4633278
3100625
5982164
4425320
2283054
3111050
10382225
1236943
604402
Total General Expense 54470996 48353152 4262055556
YEAR ENDED JUNE 30TH
BY ACTIVITY
1946
6700634
357226
110063
1104010
7326807
128859
4130569
269338
Valdosta 5611820
Wrightsville 550000
Farmers Markets
Atlanta
Glennville
Griffin
Hazlehurst
Macon
Moultrie
Pelham
Thomasville
Tifton
1945
6062993
205029
61734
1187330
202900
73789
686311
383498
276856
Canneries
Atlanta
1321182
Macon 1034721
Thomasville 448270
Total Canneries 2804173
Total Cost Payments
1538542
604143
740119
1944
6087740
274777
64585
1127174
1180505
16835
760925
218857
197211
Total Farmers Markets 26289326 9140440 9928609
3405061
768229
158064
2882804 4331354
83564495 60376396 56880518
BY OBJECT
Personal Services
Travel Expense
Supplies Materials
41608570
8917395
2334356
Communication Services 1900091
Heat Light Power Water 1317272
Printing Publications 5429694
Repairs Alterations 1489405
Rents 1586
Insurance Bonding 202026
Equipment 887071
Indemnities Bangs Disease 1970079
Indemnities Personal Injuries 500000
Miscellaneous 396807
Total Expense Payments 66954352
Outlay
Lands and Buildings 16610143
Total Cost Payments 83564495
Number of Employees at June 30 238
35957516
7638261
2256116
1957604
1244867
5004589
1862019
20300
277702
1405064
2017604
380637
60022279
354117
32825338
7579095
2265995
1627807
1190211
3879195
2542239
65200
272270
2154834
1236943
284082
55923209
957309
60376396 56880518
217
18757
The increase of 23188099 in expenditures for the year just closed over
the preceding fiscal year ended June 30 1945 is the result of additions to
personnel and increase of 5651054 in salaries and wages paid 16256006
increase in payments made for construction of new farmers markets
and 1281039 in other costs
There is included in the payments for the year ended June 30 1946
the amount of 500000 paid to Mrs Dock Wooten under authority of House
Resolution No 81 adopted by the General Assembly January 31 1946
to compensate for the accidental death of her husband at the Farmers
Market in Atlanta
GENERAL
Books and records of the Department of Agriculture are well kept and
all receipts are under internal check and control All officials of the Depart
ment and employees collecting revenue are properly bonded Expenditures
for the period under review were within the limits of budget approvals
and supported by proper voucher
In the period covered by this report contracts were let for the construc
tion of Farmers Markets at Moultrie Pelham Thomasville Valdosta and
Wrightsville At the close of the year on June 30 1946 the market at
Wrightsville had been completed the markets at Moultrie Thomasville
and Valdosta were nearing completion and construction of the market at
Pelham had just begun
Appreciation is expressed to the Commissioner the officials and the
staff of the Department of Agriculture for the cooperation and assistance
given the State Auditors office during this examination and throughout
the year59
BOARD OF
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT60
BOARD OF AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustment Lapses
Revenues Retained
Gifts
Earnings
Total income receipts
NonIncome
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
1946
1500000
14649770
1255749
10800
17416319
6580
5963316
1945
1500000
21236236
2070458
24806694
4959859
23386215 29766553
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
NonCost
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
16416543
1975673
325164
554285
2010658
511439
204963
8864
160583
204675
6580
1006788
17758087
2800228
443345
584923
684709
74545
15000
5000
1170605
266795
22372847 23803237
5963316
23386215 29766553
3ASH on hand and in banks
Main Office
Capitol Office
ACCOUNTS RECEIVABLE
Capitol Office
Stockbridge Basil
61
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
Total Current Assets
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Accounts Payable
Main Office
Addressograph Multigraph Corp
Curtiss Printing Co
Edgar Orr Co
Franklin Printing Co
Graybar Electric Co
McGregor Co
Pete Roton
Capitol Office
Mary Louise Cobb
Georgia Press Assn
Total Current Liabilities
RESERVES
Reserve for Withholding Taxes
to be remitted U S Government
Capitol Office
SURPLUS
For Operations
Subject to Budget Approvals
Main Office
Capitol Office
Total Current Liabilities
Reserves and Surplus
608161
592347
1200508
1746
1202254
4150
137000
1300
110140
2056
35200
300
6500
27375
318015
366498
290146
33875
324021
193720
684513
120225462
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
SUMMARY
FINANCIAL CONDITION
The Agricultural and Industrial Development Board ended the fiscal
year on June 30 1946 with a surplus of 684513 after providing the
necessary reserve of 324021 to cover outstanding accounts payable and
reserving 193720 for withholding taxes to be remitted to the Federal
Government Of this 684513 surplus 318015 was for the Main Office
and 366498 for the Capitol Office of the Board
AVAILABLE INCOME
Allotment of State Budget funds for the year ended on June 30 1946
was 13259173 to the Main Office and 2890597 to the Capitol Office a
total of 16149770 which was supplemented by 1255749 donations made
to the Mam Office and 10800 from sale of 50 copies of the report on
Savannah port survey making total income available to the Board for the
period 17416319
OPERATING COSTS
Expenditures for operations of the Board in the period under review
amounted to 22372847 the Main Office cost being 19717624 and the
Capitol Office 2655223 which exhausted the 174163 19 of available
income and reduced the 5963316 cash balance on hand at the beginning
of the fiscal year to 1006788 on June 30 1946 and this amount will be
available for expenditure in the next fiscal period subject to budget appro
vals after providing for liquidation of 324021 in outstanding accounts
payable
COMPARISON OF OPERATING COSTS
Operating costs for the year just closed are compared with those of
the previous year as follows the expenditures two years ago not being
shown since the Main Office was in existence only three months in the
fiscal year ended June 30 1944ersonal Services
avel Expense
upplies
lommunication Services
Printing Publicity
tepairs
tents
Miscellaneous
nsurance and Bonding
equipment
63
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
MAIN OFFICE
Totals
CAPITOL OFFICE
ersonal Services
Travel Expense
upplies
lommunication Services
tepairs
Miscellaneous
insurance and Bonding
I Equipment
Totals
TOTALS FOR BOTH OFFICES
ersonal Services
Travel Expense
Supplies
ommunication Services
Printing Publicity
tepairs Alterations
tents
Miscellaneous
nsurance and Bonding
Equipment
Totals
Number of Employees June 30
Main Office
Capitol Office
YEAR ENDED JUNE 30
1946 1945
14475799 16158518
1563100 2440365
301172 411012
457749 523077
2010658 684709
510311 74370
204963 15000
42418 23453
3864
147590 1166730
19717624 21497234
1940744
412573
23992
96536
1128
162257
5000
12993
16416543
1975673
325164
554285
2010658
511439
204963
204675
8864
160583
20
6
26
1599569
359863
32333
61846
175
243342
5000
3875
2652223
2306003
17758087
2800228
443345
584923
684709
74545
15000
266795
5000
1170605
22372847 23803237
49
7
5664
In January 1946 the Agricultural Panel was transferred to the Board
of Regents the Educational Panel to the Department of Education and the
Health Panel and Government Panel were discontinued resulting in re
duced expenditures and number of employees
The Main Office of the Board was moved from the University of Georgia
at Athens in February 1946 to 20 Ivy Street in Atlanta which necessi
tated the expenditure of 498582 for remodeling and redecorating the new
offices and 173688 in rent payments since occupancy
GENERAL
L Vaughan Howard Executive Director of the Main Office and Basil
Stockbridge Director of the Capitol Office are each bonded in the amount
of 1000000 and J D Bolton who served as Treasurer of the Board until
its removal from Athens was bonded in the same amount
Disallowed item of expenditure in the amount of 1746 made by the
Capitol Office of the Board in the period under review is reflected as a re
fund in the next fiscal year
All known receipts for the period covered by this examination were prop
erly accounted for and expenditures were within the limits of budget ap
provals and supported by proper voucher except as above noted
Appreciation is expressed to the officers and staff of both offices of the
Board for the cooperation and assistance given the State Auditors office
during this examination and throughout the yearDEPARTMENT OF
AUDITS
65
66
DEPARTMENT OF AUDITS
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
1946
1945
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Miscellaneous
Total expense payments
OUTLAYS
Equipment
CASH BALANCES JUNE 30th
Budget Funds
7200000
Appropriation
Budget Balancing Adjustments Lapses 275000
Total income receipts 6925000
CASH BALANCES JULY 1st
Budget Funds 4326763
7200000
500000
6700000
4185770
11251763 10885770
5856365
713589
99278
137875
1542978
25394
3750
12220
277148
2583166
5088410
560300
186017
112718
561881
25705
3750
14226
8391449
6553007
6000
4326763
11251763 10885770
From Audit Report by W R Osborn Co Certified Public Accountants67
DEPARTMENTS OF AUDITS
September 19 1946
j Honorable B E Thrasher Jr
State Auditor
State Capitol
Atlanta Georgia
Sir
We have made an audit of the books of accounts of the Department
of Audits of the State of Georgia for the year ended June 30 1946 and
submit herewith our report together with the relative statements enumer
ated in the index on the preceding page
A comparative statement of cash receipts and payments for the year
ended June 30 1945 and 1946 is submitted in Exhibit A The appropria
tion for the year ended June 30 1946 was 7200000 of which amount
6925000 was received in cash from the State Treasurer during the
ti period under review
Cash on demand deposit was verified by direct communication with
the depositories and the bank balances were as follows
Fulton National Bank of Atlanta Georgia 353278
First National Bank of Atlanta Georgia 2229888
2583166
Funds on deposit with the First National Bank of Atlanta Georgia
are secured by U S Treasury Bonds 2000000 1 due June 15 1948
Receipts from the State Treasurer were verified by inspection of the
State Treasurers records All cancelled checks were compared with the
cost book entries and supporting vouchers and endorsements were veri
fied Signed receipts were submitted for our inspection to support payments
for personal services of special investigators
Details of payments for expenses and outlay are shown in Schedules
1 2 and 368
The following is a comparative statement of the operations for the year
ended June 30 1946 as compared with that of June 30 1945
Particulars
Personal Service
Travel
Supplies and Material
Communication
Publications
Repairs
Insurance
Miscellaneous
Outlay
Year Ended Year Ended Increase
63045 63045 Decrease
5088410 5856365 767955
560300 713589 153289
186017 99278 86739
112718 137875 25157
561881 1542978 981097
25705 25394 311
3750 3750 00
14226 12220 2006
6000 277148 271148
6559007
8668597 2109590
The cost of operating the Department for the year ended June 30 1946
as compared with the previous year increased by 2109590 as detailed
in the above statement setting forth the increases and decreases in the
various accounts The increase in Personal Service was due to the necessity
for one additional examiner for the greater part of the year and special
legal and accounting fees necessitated by unusual conditions The in
crease in Travel Expenses was due to an increase in the number of examin
ers for a part of the year and subsistence allowance made to the State
Auditor by the 1946 General Assembly The decrease in Supplies and Ma
terial was due to a large supply of duplicator paper and other items of
stationery on hand at July 1 1945 The increase in Communication Ac
count was due to additional requirements for telephone service and postage
and the increase in Publications was due to requirements for advertis
ing printing and publishing statement of conditions An increase is shown
for payment of Outlay due to the need of more filing equipment and an air
conditioning unit for the State Auditors office
The books and records were found in excellent condition and after giving
due consideration to the necessity of the aforementioned increases in pay
ments it is apparent that the department has been efficiently managed
We appreciate the courtesies extended to us by the office personnel during
the period of our examination
Respectfully submitted
W R Osborn Co
Certified Public Accountants69
DEPARTMENT OF
BANKING70
DEPARTMENT OF BANKING
RECEIPTS 1946
INCOME PROM STATE REVENUE ALLOTMENTS
Appropriation 5000000
Budget Balancing Adjustment Lapses 1025945
Revenues Retained
Earnings 1300
Total Income Receipts
1945
5000000
1070209
393
6027245
6070602
NONINCOME
Private Trust Account
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
State Revenue Collections Unfunded
4687 4595
134500
178911 29395
233218 228623 134500
6444061 6333215
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
4601096 4268524
1159192 1257387
18340 42207
135502 178054
140985 113679
4850 3110
15000
19500 31265
13031
22109 26860
6129605 5921086
TASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
76551
237905
6444061
178911
233218
6333215DEPARTMENT OF BANKING
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH IN BANK
STATE TREASURY
296816
60000
RESERVE SURPLUS
RESERVE
U S Tax
Private Trust Account
SURPLUS
For Operation
42360
237905
71
356816
280265
76551
35681672
DEPARTMENT OF BANKING
SUMMARY
FINANCIAL CONDITION
iJa f6 DePartment of Banking ended the fiscal year on June 30
2 379W0 SUf7 I6551 aft6r PrViding cessarreserves to cover
sr5 rinr 4236
REVENUE COLLECTIONS
levItonTh reVenUecollecti2 agency for fees and assessments
SeSoTli S Cmmg the Jurisdicti0 of the State De
30 l f c1tted7200S0PoTdey IaW 6ded Ju
plies 75 fiS on f buSmeSS HcenSe taX 0n SmaI1 Loan Com
panies 7562500 fees for open bank examinations 386250 fees for
695do Vf XhamhmatinSd 760 m other sources a total of 79
S WaS mt the State TreaSUry in the Period under
Revenue collections for the past three years are compared as follows
YEAR ENDED JUNE 30
REVENUE COLLECTIONS
Business License Tax on
Small Loan Companies onn
Pees for Bank Examinations 75 L of 400
Credit Union Examinations I f 0
Other Revenue 5 321750 43250
760 910 780
7969510 8181493 12130
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1946
State Appropriation for the operation of the Department of Banking
yrtsToT10 2594 60 60 259 45
oy transfer of 1025945 from the State Emergency Fund to meet ex
penditures approved on budgets in addition to which 1300 was recived
fromsale of law books making total income available in theiS73
PERATING COSTS FOR THE FISCAL
fEAR ENDED JUNE 30 1946
Expenditures for the operation of the Department in the period under
eview amounted to 6129605 of which 6027245 was from available
ncome and 102360 from cash on hand this expenditure reducing the
5178911 balance held at the beginning of the fiscal year to 76551 on
Tune 30 1946
This remaining cash balance of 76551 represents the balance of funds
vhich have been provided under budget allotment over obligations in
curred and will be available for expenditure in the next fiscal year subject
bo budget reapprovals
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared as follows
YEAR ENDED JUNE 30
EXPENDITURES
1946
Personal Services 4601096
Travel Expense 1159192
18340
135502
140985
4850
15000
22109
19500
13031
Supplies
Communication Services
Printing Publicity
Repairs
Rents
Miscellaneous
Insurance Bonding
Equipment
1945
4268524
1257387
42207
178054
113679
3110
26860
31265
1944
3691747
1055807
23253
136601
48235
40450
62075
32085
24089
Totals
6129605 5921086 5114342
Number of Employees
at June 30
15
13
14
PRIVATE TRUST FUNDS
There was held on deposit in a saving account in the name of the State
Department of Banking 237905 at the close of the fiscal year on June 30
1946 which represents deposits accumulated from liquidation of banks
which have not been claimed including interest earned thereon to this
date74
Federal Withholding Taxes amounting to 42360 held by the Denart
ment on June 30 1946 is to be remitted to the U S Government in the
next nscal period
GENERAL
The Department of Audits has no jurisdiction over the liquidation of
closed banks the Superintendent of Banks and the Superior Courts hav
ing 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 50 000 00
the Assistant Superintendent 2500000 and examiners 1000000 each
Books and records of the Department were found in excellent condi
tion all known receipts for the period under review were properly ac
counted for and expenditures were within the limits of approved budgets
and provisions of State law
Appreciation is expressed to the Superintendent of Banks and the staff
of the Department of Banking for the cooperation and assistance given
the State Auditors office during this examination and throughout the
year75
CAPITOL SQUARE
IMPROVEMENT COMMITTEE76
CAPITOL SQUARE IMPROVEMENT COMMITTEE
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments
Revenues Retained
Earnings
Transfers Other Spending Units
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
1946
4000000
7000000
200000
3699996
874572
1945
4000000
8000000
1
12500 ft
3699996
14899996 15712496 It
1216648
15774568 16929144
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
Heat Light Power Water
Insurance
Repairs
Rents
Miscellaneous
Building Cleaning Contract
2879317
393802
7200
1868645
4000
295358
390000
928
3437400
Hi
2716864
394757
7200
2025178
4000
1393779
370000
4200
3087800
1
Total Expense Payments 9276650 10003778 IS
OUTLAYS
Lands Buildings
Equipment
22202
23304
6000000
50794
CASH BALANCES JUNE 30th
Budget Funds
6452412
874572
15774568 16929144
From Audit Report by W R Osborn Co Certified Public Accountants

77
CAPITOL SQUARE IMPROVEMENT COMMITTEE
October 2 1946
Capitol Square Improvement Committee
State of Georgia
Atlanta Georgia
Gentlemen
We have made an audit of the records of the Capitol Square Improve
ment Committee of the State of Georgia for the year ended June 30 1946
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 several
years prior to the period covered by this report and the present com
mittee supervises the maintenance and operations thereof It also supervises
the maintenance and operations of the buildings and improvements at 38
Capitol Square on the south side of Mitchell Street and at 9294 Mitchell
Street
The land and improvements at 38 Capitol Square were leased for a five
year period from October 1 1943 to September 30 1948 at a rental of
20000 per month with the option to purchase at any time within two
and one half years from October 1 1943 for the sum of 5500000 The
Committee did not favor purchase of the property for the amount involved
and the option expired on April 1 1946 The premises will continue to be
used for the remaining period of the lease and is now occupied by the
Veterinarian Division of the Department of Agriculture the Atlanta office
of the Agricultural and Industrial Development Board and the office of
the Chief Drug Inspector of the State Board of Pharmacy
The building located at 9294 Mitchell Street under lease by the De
partment of Mines and Geology of the State of Georgia was rented by the
Committee from October 1943 to February 1945 at 10000 per month
and since February 1945 at 12500 per month and is occupied by the
Library Division of the State Department of Education
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 Secretary and Treasurer78
In Exhibit A is presented a statement of receipts and payments for
the year under review in comparison with the year ended June 30 1945
The rent received 3899996 from the State Industrial Board and the
Bureau of Unemployment Compensation was verified by contact with each
of the offices The receipts of 6750000 from the State Treasurer were
verified by an inspection of the State Treasurers records All paid checks
were compared with the cash book entries and the vouchers therefor
and the supporting data attached to all vouchers were inspected An
analysis of payments for expenses for maintenance of buildings and
grounds is set forth in Schedule 1 Payments for Personal Services are
detailed in Schedule 2
In Schedule 3 we present an analysis of payments for outlay During
the period under review the only payment for land and improvements
was the balance of 22202 representing one half of the State and County
and City taxes for the year 1945 on the land and improvements at the
northeast corner of Hunter and Washington Streets and the land in the
rear of the Hunter and Washington Streets land lying along the south
east side of Washington Street and the railroad rightofway which was
paid by agreement as part of the purchase price of the two parcels of
land
The bank account at June 30 1946 was reconciled as set forth in Sched
ule 4 and the balance of 2202412 was verified by direct communication
with the First National Bank Atlanta Georgia the depository The ac
count is secured by 2500000 in li2 U S Treasury Notes due Septem
ber 15 1948 held by the Federal Reserve Bank of Atlanta Georgia
The following is a statement of payments for operating expenses of the
State Office Building for the year ended June 30 1946 in comparison
with the previous year ended June 30 1945 with increases and decreases
in the various accounts
Year Ended Year Ended Increase
PARTICULARS 1946 1945 Decrease
Personal Service 2842717
Supplies Material 354049
Communications 7200
Heat Lights Power and Water 1776519
Insurance 4000
Repairs 259664
Miscellaneous 500
Building Cleaning Contracts 3167400
2588664
368414
7200
1923747
4000
1383711
4200
2840300
254053
14365
00
147228
00
1124047
3700
327100
8412049 9120236 708187
Respectfully submitted
W R OSBORN COMPANY
CERTIFIED PUBLIC ACCOUNTANTS79
COMPTROLLER GENERAL80
COMPTROLLER GENERAL
RECEIPTS 1946
INCOME FROM STATE REVENUE ALLOTMENTS
6000000
4479031
Appropriation
Budget Balancing Adjustment Lapses 1520969
Total Income Receipts
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
4479031
1945
6000000
1867379
4132621
384700
384700
4132621
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publication
Repairs
Insurance
Equipment
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
3736788
38008
49969
160730
239796
5585
10700
7455
20000
4269031
210000
3497677
106533
55766
262814
164531
4050
10300
10950
20000
4132621
4479031 413262181
COMPTROLLER GENERAL
SUMMARY
FINANCIAL CONDITION
There was a cash surplus of 210000 in the Comptroller Generals op
erating account at the close of the fiscal year on June 30 1946 this being
the balance of State allotment funds provided by the Budget Bureau over
obligations incurred and this amount will be available for expenditure in
the next fiscal period subject to budget reapprovals
REVENUE COLLECTIONS
The Comptroller General is the revenuecollecting agency for taxes and
fees pertaining to the administration of the insurance laws of the State
and in the year ended June 30 1946 collected from these sources a total
of 250344309 all of which was funded into the State Treasury in the
period under review
The revenue collections in the year just closed show an increase of
42328685 over the previous year ended June 30 1945 and 50693856 in
excess of those two years ago the increase being attributable for the most
part to an increase in insurance premium tax rate by Legislative Act of
1945 For comparison revenue collections in each of the past three years
are shown as follows
REVENUE COLLECTIONS 1946
Fire Inspection Assessments 1623745
Insurance Regulatory Fees 10617400
Insurance Premium Tax
On Gross Premiums 223559164
Insurance Agents Occupation Tax 14544000
Totals 250344309
1945
1428828
9515100
185334196
11737500
1944
1262752
8932900
178303901
11150900
208015624 19965045382
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1946
State Appropriation for the operation of the Comptrollers office for
the fiscal year ended June 30 1946 was 6000000 but operating costs
were held below this figure with the result that 1520969 was lapsed
to the State General Fund at the close of the year as provided by law
leaving net income for the fiscal period 4479031
OPERATING COSTS FOR THE FISCAL
YEAR ENDED JUNE 30 1946
From the 4479031 available income 4269031 was expended for the
operating costs of the office of the Comptroller General in the year ended
June 30 1946 and 210000 remained on hand and will be available for
expenditure in the next fiscal period on approved budgets
COMPARISON OF OPERATING COSTS
Expenditures for operating costs of this office for the past three years
are compared as follows
YEAR ENDED JUNE 30TH
EXPENDITURES
Personal Services 3736788
Travel Expense
Supplies
Communication Services
Printing Publicity
Repairs
Miscellaneous Dues
Insurance Bonding
Equipment
1946 1945 1944
3736788 3497677 3872737
38008 106533 170141
49969 55766 55796
160730 262814 186123
239796 164531 181281
5585 4050 895
20000 20000 12500
10700 10300 9243
7455 10950 19980
Totals
Number of Employees on
Payroll June 30th
14
13
4269031 4132621 4508696
1583
GENERAL
Hon Homer C Parker Comptroller General died on June 22 1946 and
rfcovernor Arnall appointed W R Mitchell on June 25 1946 to fill the un
xpired term
The Comptroller Generals official bond is written in the amount of
2000000 the Cashier and Deputy Insurance Commissioner are bonded
or 500000 each and other employees of the office are under schedule
ond of 100000 each
All known receipts for the period under review were properly account
d for and expenditures were within the limits of budget approvals and
upported by proper voucher
The courtesies and cooperation shown the State Auditors office during
his examination and throughout the year by the late Comptroller Gen
ral Homer C Parker his successor Mr Mitchell and the staff of the
lomptrollers office are acknowledged84
COMPTROLLER GENERAL
STATE REVENUE COLLECTIONS
YEAR ENDED JUNE 30 1946
RECEIPTS
REVENUE
FIRE INSPECTION ASSESSMENTS
110 of 1 Fire Cos Gross
EARNINGS PROTECTION PERSONS AND
PROPERTY INSURANCE REGULATORY FEES
COMPANIES
Fire at 20000 each
Marine Life Health Accident
and Casualty at 4000
Assessment Fire at 2500 each
Fraternal at 4000 each
AGENTS
Licenses at 300 each
Examination Fees at 1000 each
NonResident Agents
5320000
844000
52500
92000
3768900
362000
178000
INSURANCE PREMIUM TAX
2 of Gross Premiums 219579733
1 of Gross Premiums 687168
Vi of 1 Gross Premiums 3292263
INSURANCE AGENTS OCCUPATION TAX
State Agents at 10000 each
Adjusters at 5000 each
Agents each County at 1000 each
4050000
722500
9771500
162374
1061740
22355916
1454400
25034430
PAYMENTS
TRANSFERS TO STATE TREASURER
Fire Inspection Tax
Insurance Fees
Insurance Premium Tax
Insurance Agents Occup Tax
1623745
10617400
223559164
14544000
2503443085
DEPARTMENT OF
CONFEDERATE PENSIONS86
DEPARTMENT OF CONFEDERATE PENSIONS
RECEIPTS 1946
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 54780000
Budget Balancing Adjustment Lapses 7836317
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
Repairs
Insurance
Pensions
Soldiers
Widows
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
3569720
972200
23572
49630
350
625
506500
43975000
1945
5478000
12992006
Total Income Receipts 46943683 41787994
4985526
3942371
50513403 4573037
1000401
210K
506K I
ll
621
92400
40164001
45527877 4216065
Fl

3569721
50513403 457303787
DEPARTMENT OF CONFEDERATE PENSIONS
SUMMARY
FINANCIAL CONDITION
The Department of Confederate Pensions ended the fiscal year on June
30 1946 with a surplus of 5526 after providing a reserve of 4980000
for payment of pensions due July 1 1946
AVAILABLE INCOME
Allotment of State Appropriation funds for this Agency in the period
under review was 818783 for administrative expense and 46124900
for payment of pensions and Ordinaries fees a total of 46943683 in
come provided with which to meet the years operating costs
OPERATING COSTS
From the 46943683 available income 744800 was expended for
salaries 227400 for Ordinaries fees 74177 for travel communication
services and other expense and 44481500 was paid in pensions to Con
federate Soldiers and Widows of Confederate Soldiers a total of 455
27877 and 1415806 remained on hand increasing the 3569720 cash
balance held at the beginning of the period to 4985526 on June 30 1946
Of this 4985526 remaining cash balance 4980000 has been reserved
I for payment of pensions due July 1 1946 and 5526 will be available for
expenditure in the next fiscal year on approved budgets
COMPARISON OF OPERATING COSTS
Administrative expense Ordinaries fees and pension payments for
the past three years are compared as follows88
DEPARTMENT OF CONFEDERATE PENSIONS
YEAR ENDED JUNE 30TH
1946
PENSION PAYMENTS
Confederate Soldiers at
5000 per month thru Feb 194S
7500 per month beginning Mar 1946 490000
Confederate Soldiers in the Soldiers
Home at 500 per month 16500
Widows of Confederate Soldiers at 3000
per month thru Feb 1946
5000 per month beginning Mar 1946 43969000
Widows of Confederate Soldiers in
Soldiers Home at 500 per month 6000
Totals
1945
900000
24000
1944
1240000
21500
40164000 44556000
44481500 41088000 45817500
ORDINARIES FEES
Fees based on 200 per year per
pensioner
227400 255600 289000
NUMBER ON PENSION ROLLS
AT JUNE 1 1946
Confederate Soldiers receiving
5000 and 7500 per month
Confederate Soldiers in Soldiers Home
Widows of Confederate Soldiers receiving
3000 and 5000 per month
Widows of Confederate Soldiers
in Soldiers Home
Totals
6
2
947
5
960
11
4
1062
1077
18
4
1171
1193
ADMINISTRATIVE EXPENSE
Personal Services 744800
Supplies 23572
Communication Services 49630
Other Adm Expense 975
Totals
Number of Employees on
Payroll at June 30
744800 726300
21010 20048
50616 48498
625 2310
818977 817051 79715689
The increased pension payments in the fiscal year ended June 30 1946
were made under authority of Act of the General Assembly House Bill
601 approved January 31 1946 which reads in part as follows
SECTION I
In addition to the accommodation provided for Confederate Veterans
at the Confederate Soldiers Home of Georgia from and after the passage
of this Act said Home shall be maintained also for any widows of Con
federate Veterans who may by law be entitled to receive pensions from the
State on account of being such widows upon complying with the condi
tions and provisions prescribed hereinafter in this Act
SECTION III
Any widow of a Confederate Veteran entitled to draw a pension from
the State who does not elect to be maintained at the Confederate Soldiers
Home of Georgia shall continue to receive the pension provided for her
under the laws of Georgia
SECTION V
78216 Amount of pensions and time of payment Confederate Soldiers
shall be paid a monthly pension of seventyfive 7500 dollars per month
on the first day of each month Widows of Confederate Soldiers shall be
paid a monthly pension of fifty 5000 dollars per month payable on
the first day of each month The several members eligible for this pen
sion but who are inmates of the Confederate Soldiers Home in Atlanta
are hereby given five 500 dollars per month for incidental expenses
Prior to passage of the above Act the Confederate Soldiers who were
not maintained in the Soldiers Home were paid 5000 per monthn
Widows of Confederate Soldiers entitled to draw a pension from the State
were paid 3000 with Confederate Veterans only being entitled to main
tenance in the Confederate Soldiers Home
Both Confederate Veterans and Widows of Confederate Veterans who
are maintained in the Soldiers Home are paid 500 per month for inci
dental expenses but are not entitled to draw any pension from the State
while maintained at the Home90
GENERAL
Records of the office were found in excellent condition the best in
twentytwo years and all expenditures for the period under review were
within the limits of approved budgets and provisions of State law
Miss Lillian Henderson Director of the Department is bonded in the
amount of 250000 as required by law
Appreciation is expressed to the Director of the staff of the Depart
ment for the cooperation and assistance given the State Auditors office
during this examination and throughout the year91
DEPARTMENT OF CONFEDERATE PENSIONS
PENSIONS PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
AND NUMBER LIVING JUNE 1 1946
YEAR ENDED JUNE 30 1946
SOLDIERS
WIDOWS
COUNTY
NUMBER
LIVING 50 MO JULYFEB
6146 75 MO MCHJUNE
NUMBER
LIVING 30 MO JULYFEB
6146 50 MO MCHJUNE
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrin
Bibb
70000
70000
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
Carroll
Catoosa
Chatham
Chattahoochee
Chattooga
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
Columbia
Cook
Coweta
Crawford
Crisp
Dade
Dawson
70000
70000
4 194000
1 44000
1 44000
3 132000
10 494000
6 318000
7 317000
7 313000
3 161000
33000
25 1201000
1 68000
1 44000
7 308000
2 88000
6 264000
5 220000
8 352000
2 127000
2 88000
3 171000
11 487000
1 73000
21 1016000
1 44000
4 245000
12 555000
8 376000
3 132000
2 106000
2 88000
20 937000
3 153000
3 184000
2 109000
5 220000
18 849000
4 191000
2 88000
2 88000
5 241000
92
DEPARTMENT OF CONFEDERATE PENSIONS
PENSIONS PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
AND NUMBER LIVING JUNE 1 1946
YEAR ENDED JUNE 30 1946
COUNTY
Decatur
DeKalb
Dodge
Dooly
Dougherty
Douglas
Early
Echols
Effinghairu
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
Jefferson
Jenkins
Johnson
Jones
SOLDIERS
NUMBER
LIVING 50 MO JULYFEB
6146 75MO MCHJUNE
WIDOWS
NUMBER
LIVING 30 MO JULYFEB
6146 50 MO MCHJUNE
10 440000
20 948000
10 449000
5 220000
6 264000
4 209000
5 220000 12000
2 88000
7 320000
3 132000
2 88000 9000
2 106000
15 669000
15000 6 270000
12 540000
70000 129 5788000
7 320000
3 132000
6 264000
9 471000
7 308000
13 572000
13 593000
8 367000
16 719000
3 132000
6 276000
4 176000
4 194000
1 44000
3 132000
7 308000
1 44000
12 557000
4 210000
5 254000
1 92000
5 220000
4 223000
93
DEPARTMENT OF CONFEDERATE PENSIONS
PENSIONS PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
AND NUMBER LIVING JUNE 1 1946
YEAR ENDED JUNE 30 1946
COUNTY
Lamar
Laurens
Lee
Lincoln
Long
Lowndes
Lumpkin
Macon
Madison
Marion
McDuffie
Meriweather
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
SOLDIERS
WIDOWS
NUMBER
LIVING 50 MO JULYFEB
6146 75 MO MCHJUNE
NUMBER
LIVING 30 MO JULYFEB
6146 50 MO MCHJUNE
35000
5000
6 264000
9 425000
4 176000
4 176000
1 44000
3 141000
4 176000
4 191000
3 150000
2 88000
4 214000
9 396000
4 176000
9 393000
3 111000
2 88000
6 327000
6 331000
14 640000
6 314000
1 44000
10 440000
5 220000
2 97000
4 176000
4 176000
4 176000
3 132000
4 176000
1 44000
4 176000
5 259000
5 181000
19 869000
4 176000
1 44000
2 109000
3 138000
9 465000
8 364000
5 220000
94
DEPARTMENT OF CONFEDERATE PENSIONS
PENSIONS PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
AND NUMBER LIVING JUNE 1 1946
YEAR ENDED JUNE 30 1946
COUNTY
Sumter
Talbot
Tattnall
Taylor
Telfair
Terrell
Thomas
Tift
Toombs
Towns
Treutleru
Troup
Turner
Twiggs
Union
Upson
Walker
Walton
Ware
Warren
Washington
Wayne
Webster
Wheeler
White
Whitfield
Wilcox
Wilkes
SOLDIERS
NUMBER
LIVING 50 MO JULYFEB
6146 75 MO MCHJUNE
WIDOWS
NUMBER
LIVING 30 MO JULYFEB
6146 50 MO MCHJUNE
70000
15000
Wilkinson
Worth
Soldiers Home
500 Monthly 2
Soldiers living
June 1 1946 8
Soldiers Pension
Payments in year
Widows living
June 1 1946
Widows Pension
Payments in year
16500
506500
9 474000
1 65000
1 44000
1 44000
2 94000
1 44000
11 514000
8 352000
6 243000
1 73000
2 88000
5 220000
3 132000
4 234000
2 88000
6 318000
4 176000
8 361000
5 220000
1 44000
12 528000
4 176000
2 88000
2 88000
4 188000
8 367000
3 132000
5 220000
3 132000
4 176000
5 6000
952
4397500095
STATE BOARD OF
CORRECTIONS96
STATE BOARD OF CORRECTIONS
ADMINISTRATION
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
1946
Appropriation
7000000
Budget Balancing Adjustments Lapses 703853
Total income receipts 6296147
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
279480
1945
f 7000000
146768
I 6853232
557573
6575627 7410805
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
4910192 5243692
1026053 1041784
61388 61877
249088 314006
6808 40116
14135 309042
15000 11840
1549 99217
3581 9751
6284696 5 7131325
290931
279480
6575627 741080597
STATE BOARD OF CORRECTIONS
PRISON SYSTEM
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments
1946
30000000
43379437
Total income receipts 733 79437
NONINCOME
State Revenue Collections Unfunded
Private Trust Accounts
ASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
State Revenue Collections Unfunded
3917349
10697251
11429295
2607824
3917208
PAYMENTS
3XPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
26577092
316149
40473727
181073
338322
76620
438878
11002
15245
2339396
70998
JONCOST
Private Trust Accounts
ASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
State Revenue Collections
10269705
13970230
3035370
141
1945
30000000
39759884
69759884
3794234
13754715
22217306
1909655
122974
98113666 111558768
30180863
451078
44516056
169723
126540
7400
297220
34214
115185
200000
4378170
71446
Total expense payments 70838502 80547895
13056546
11429295
2607824
3917208
98113666 11155876
98
STATE BOARD OF CORRECTIONS
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ASSETS
Available Cash
Administration Account
Prison Institutions Accounts
Trust and Agency Accounts
Accounts Receivable
Fisher Geo A
I 290931
13970230
3035370
LIABILITIES
CASH LIABILITIES
Accounts Payable
Administration Account
Prison Institution Accounts 7978076
3462
Overdraft Revenue Collection Account
7981538
141
17296531
5000
17301531
7981679
RESERVES
Reserve for Trust and Agency Funds
3035370
SURPLUS
Available for Operations
Administration
Prison Institution
287469
5997013
6284482
1730153199
STATE BOARD OF CORRECTIONS
SUMMARY
FINANCIAL CONDITION
The State Board of Corrections ended the fiscal year on June 30 1946
with a surplus of 5997013 available for prison institution and 287469
for State Board administration after providing necessary reserves of
7981538 for outstanding accounts payable 141 overdraft in the
Revenue Collection Account and 3035370 for Trust and Agency Funds
held on this date
REVENUE COLLECTIONS
This Board is a revenuecollecting agency for receipts from farming
manufacturing and other activities at the Prison and in the year just
closed collected 16338654 from the sources as detailed and compared
with previous years revenue collections
YEAR ENDED JUNE 30TH
1946
1945
1944
FARM SALES
Cotton
1946None
1945131 bales
1944156 bales
Corn
Hides 175597
Turpentine Gum Rosin 867087
Live Stock 272500
Other Farm Sales
Total Farm Sales
1015057 1504368
149509
200380
278050
207456
204506
674977
33173
1315184 1642996 2624480
INDUSTRIAL DEPT SALES
Tags Signs Markers13899956 11927791
Lumber
Trousers 434550 74028
Other Ind Dept Sales 4209 24960
10613000
858628
162000
16356
Total Ind Dept Sales 14338715 12026779 11649984100
EQUIPMENT SALES
Brake Press
Coffee Grinders
Total Equipment Sales
OTHER SALES INCOME
Insurance Fire Damage
Utility Services
Other Receipts
Guards and Prison Labor
18400 1111495
18400 1111495
35368 588638 60749 658020 223416 79546 142900 44481 108900
684755 1 1103882 153381
16338654 4792057 15539340
Total Other Sales Inc 684755
Total Revenue Collections
The increase in revenue from tags signs and markers is due to in
creased cost of tags sold to the State Department of Revenue
The farm produced no cotton in the year ended on June 30 1946 and
sold no corn or lumber it now being the policy at the Prison to produce
only such crops on the farm as can be used at the institution
Income from utilities is for charges made to employees living in houses
owned by the State the practice being put into effect in the previous
fiscal year
DISPOSITION OF REVENUE
The 16338654 collected in the year ended June 30 1946 together
with a balance of 3917208 on hand at the beginning of the year on July
1 1945 made a total of 20255862 to be accounted for 20256003 was
remitted to the State Treasury thus creating an overdraft of 141 this
was due to charge by the bank for exchange on checks deposited and not
taken into account at time of transfer
ADMINISTRATION
AVAILABLE INCOME
Appropriation to the Board of Corrections for Administration for
the year just closed was 7000000 but as administrative costs were held
below this figure 703853 was lapsed to the States General Fund on
June 30 1946 as provided by law leaving net allotment for the year
6296147101
Travel Expense 1026053
Supplies and Materials
Communication Services
Printing Publicity
Repairs Alterations
Other Expense
OPERATING COSTS
From the 6296147 allotment of State Funds 6284696 was expended
for administration of the Board of Corrections and 11451 remained on
hand which increased the 279480 balance at the beginning of the year
on July 1 1945 to 290931 at June 30 1946
The first lien on this 290931 cash balance is for liquidation of 3462
outstanding accounts payable and the remainder of 287469 will be
available for expenditure in the next fiscal year subject to budget re
approvals
COMPARISON OF OPERATING COSTS
Expenditures for administrative costs for the past three years are
compared as follows
YEAR ENDED JUNE 30TH
Personal Services
1946
4910192
61388
249088
6808
14135
17032
1945
5243692
1041784
61877
314006
40116
309042
120808
1944
4771868
1698948
103059
374696
90407
7250
75405
Totals
6284696 7131325 7121633
Number of Employees
Administration
June 30th
Board Members per
Regular Employees
diem
3
18
21
20
20
21
21
Included in the personal services above is part of the salary of M H
Doyle Treasurer and Purchasing Agent of the Board of Corrections the
Prison Institutions Division and the State Board of Pardons and Paroles
his combined salary for the year from the three sources being 512499
PRISON INSTITUTIONS
AVAILABLE INCOME
State Appropriation for the operating costs of the Prison Institutions
for the year ended June 30 1946 was 30000000 but in ore
ncreased expenditures approved on the budgets for expancijMlv
LIBRARIES
f GEORt102
gram this was increased by 43379437 through allotments from State
Emergency Fund as provided by law making the total income available
in the period 73379437
The need for an approval of the increased allotment by the State Fi
nance Commission for the Prison Institutions by the State Finance Com
mission has been previously reported fully in the report of examination
for the fiscal year ended June 30 1944
OPERATING COSTS
From the 73379437 available income 70838502 was expended for
operation of the Prison Institutions in the period under review and 25
40935 remained on hand which increased the 11429295 balance held at
the beginning of the year on July 1 1945 to 13970230 on June 30 1946
After providing for liquidation of 7978076 in outstanding accounts pay
able the remainder of this 13970230 cash balance will be available for
expenditure in the next fiscal period for items approved on the budget
COMPARISON OF OPERATING COSTS
For comparison expenditures for operation of the Prison Institutions
are shown for the past three years as follows103
YEAR ENDED JUNE 30TH
BY ACTIVITY
Maintenance and Operation
of Institutions
Industries
Farm
Construction
1946
64133096
2302462
627254
3775690
Totals
BY OBJECT
Personal Services
Travel Expense
Supplies Materials
Agricultural
Less Products consumed
26577092
316149
4275431
by Institution
as food and lumber for construction 7848065
Cleaning Sanitary
Gas and Oil
Food
Forage and other supplies
for animals
1445112
1293334
24941993
4661072
Less Live Stock consumed by
Institution as food4690865
Fuel 4720580
Supplies and Materials used for
upkeep of plant and equipment shop
instruction and institutional
manufacturing 6952735
Wearing apparel and sewing supplies 2322933
Building materials 1448379
Other supplies and materials 951088
Telephone Telegraph and Postage 181073
Heat Light Power and Water 338322
76620
438878
11002
70998
15245
Printing Publicity
Repairs Alterations
Rents
Miscellaneous
Insurance Bonding
Equipment purchases
Furniture Fixtures
Motor Vehicles
Live Stock
Other Equipment
Indemnities
439247
690057
1210092
1945
52615022
3426829
12064106
12441938
30180863
451078
3651422
1236638
1324987
14411899
2501219
5385333
8028472
1443416
4975752
1556918
169723
126540
7400
297220
34214
71446
115185
1466298
913116
244750
1754006
200000
Number of Employees
Prison Institution at 630
1944
67863300
7290189
20962873
70838502 80547895 96116362
23958487
533713
3695390
1646720
1296797
16020579
2991587
4341755
13669078
7625956
5389929
1009373
263637
6362
161624
576031
91530
83407
1467983
1917509
1585654
3965731
3817530
Totas 70838502 80547895 96116362
137
158
152104
In the comparative statement of expenditures by activities it will be
in fa 0StS drPPed considerably in the year ended June 30
1946 Tins apparent reduction in cost of operating the farm is due to the
tact that in prior years all cost applicable to the farm was so charged
with the value of farm products consumed by the institution shown as
departmental sales while in the year ended June 30 1946 the value of
the consumed products has been deducted from farm costs
TRUST AND AGENCY FUNDS
Trust and Agency funds receipts exclusive of U S Taxes withheld in
the fiscal year ended June 30 1946 amounted to 10697251 of which
10269705 was disbursed for objects of trust and 427546 remained on
hand increasing the 2607824 trust funds held at the beginning of the
year on July 1 1945 to 3035370 on June 30 1946
These funds are composed of Inmate Deposits Prison Stores accounts
County Deposits for Discharge of Prisoners and other similar accounts
and are not a part of the funds provided under budget control for the
maintenance and operation of the Institution
GENERAL
Legislative Act approved February 1 1946 changed the name from the
Department of Corrections to the State Board of Corrections
F R Hammack resigned and was succeeded by Chas A Williams as Di
rector of Corrections on March 15 1946
The Director the Treasurer and other responsible employees of the
Board are proprely bonded
All known receipts for the period under review have been properly ac
counted for and expenditures were within the limits of budget approvals
and supported by proper voucher
Appreciation is expressed to the officials and staff of the Board of Cor
rections for the cooperation and assistance given the State Auditors of
fice during this examination and throughout the year105
DEPARTMENT OF
EDUCATION106
DEPARTMENT OF EDUCATION
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustment Lapses
Revenues Retained
Grants from U S Government
Vocational Education
Vocational Defense Training
Vocational Rehabilitation
Lunch Program
Veterans Farm Program
Donations
Earnings Educational Services
Transfers Other Spending Units

1946
1915200000
307246266
59734876
4541659
74479972
256317010
1905244
4140940
42352
52832691
Total Income Receipts 2561692310
CASH BALANCES JULY 1st
Budget Funds
92749928
1945
1915200000
241849719
59520898
92403646
37218763
215577913
3505328
928022
53030080
2513174209
63106029
2654442238 2576280238
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communications
60279977
11720233
1686710
2773640
17444
1881155
470955
804561
20454
48500331
Grants to Civil Divisions 21830 72507
Equipment i
1186341
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Benefits
Miscellaneous
48152697
9109716
1318494
2279912
32658
1802942
63662
1460764
15000
26756131
2328674400
1616774
929445
Total Expense Payments
OUTLAYS
Equipment Text and Library Books
CASH BALANCES JUNE 30th
Budget Funds
2314165891 2422212595
92371001 61317715
247905346
92749928
2654442238 2576280238DEPARTMENT OF EDUCATION
CURRENT BALANCE SHEET
JUNE 30 1946
107
ASSETS
CASH BUDGET FUNDS
In State Treasury
In Banks
Undrawn 189324267
38783597
Total Cash Assets
228107864
LIABILITIES RESERVES SURPLUS
PAYABLES Including Purchase Orders
Text Books and Library Books
GRANTS DUE SCHOOL SYSTEMS
Teacher Salaries 19451946 2500000
Funds on hand to be applied on Teacher
Salaries for July and August 186824267
34171226
189324267
RESERVES
Certification Fund
Rural LibraryLocal Agencies Balances
Restricted Gift Funds
SURPLUS JUNE 30 1946
Unallotted Unencumbered
94469
2452863
1693049
4240381
371990
228107864
Exclusive of FederalState Cooperative Funds and of Institutions108
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS
YEAR ENDED JUNE 30 1946
County
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben HilL
Berrien
Bibb
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
Carroll
City
Winder
Cartersville
Fitzgerald
Cochran
Quitman
Carrollton
Catoosa
Charlton
Chatham
ChathamEffingham
Chattahoochee
Chattooga
Trion
Cherokee
Canton
Clarke
Athens
Clay
Clayton
Clinch
Cobb
Marietta
Teachers Administration
Salaries Supervision Equalization
8908975 1772015 4478410
3380196 631619 2404533
3757842 590239 2896184
2786212 337293 2000500
6985521 222622 2983750
4596900 938384 2979368
4162110 744718 2870400
1583643 151800
8242771 389814 4472236
2308808
3313101 532789 2493500
2866945 428400
6649191 1030555 4524901
23387155 181996 2075100
2703687 379372 2310117
1022968 157200
3653400 393781 2472934
8779772 895660 4355448
3774029 332175 1558951
13115049 2318946 7548074
8810514 496444 4734017
3785368 119997 1915200
4374727 448681 1666215
3294070 84284 1633211
4023425 722562 2854620
10162918 1522829 6368650
2346839
4317092 816383 2908901
2334582 62856 2103752
30960265 166569 2375400
784192 60000 818700
6589688 1095270 3855683
1730400 127200
8218986 1267401 3691233
1315625
3731953 393095 1640700
6670558
2981850 460503 1761017
5490490 606910 2815700
3105755 126022 2361160
13738541 175117 6496050
3813433 102600
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS
YEAR ENDED JUNE 30 1946
109
ucation Defense
Training O S Y A 122652 Jeanes Fund VAtoiQ TIG Rural
state Program 598034 i T cltl alls Farm Trg Libraries Totals
50195 10000 16165786
14361 34092 585627 7273555
15567 61710 680814 8148789
12412 36875 351419 10000 5754770
61632 1097 1977785 10000 12356386
81949 138000 272657 9074059
22379 161250 1139856 514374 9394420 2342595
118196 39975 542237 524969 14001012 2833777
81065 25000 467234 7124364
2766 3434612
24157 25500 1569046 10000 13893213
1033710 9387941 239687 10000 37635175 5632863 1180168
106905 115547 927122 7849961
115963 51815 1409008 10000 35467 16047071
23940 27500 757696 1058611 22000 980054 6745766
129177 252968 2541524 10000 202219 110000 27449389
134834 59000 818086 10000 15405615
8875 37500 943125 18000 6933065
14790 98125 719955 794224 15000 7598579 5838689
101583 102000 617045 10000 72974 8727927
307967 213625 2745062 1148666 10000 22000 60000 21757748 3539605
101942 40000 1889421 406518 10099289 4940558
1182639 66200 15390288 308134 10000 130000 51566576 130000 1971026
70274 19492 211569 862681 764324 12192315 2720281 13953194
80672 65000 1652050
7956 120000 939860 7050545
86786 4500757 60000 11558257
8138 1048507 10000 6360480
51595 39000 1164228 10306953
4825 532971 6168023
371756 300750 4228603 10000 25532936
12937 3055077 7099810
110
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1946
County
Coffee
City
Douglas
Colquitt
Columbia
Cook
Coweta
Moultrie
Newnan
Crawford
Crisp
Cordele
Dade
Dawson
Decatur
DeKalb
Decatur
Dodge
Eastman
Dooly
Vienna
Dougherty
Albany
Douglas
Early
Echols
Effingham
Elbert
Elberton
Emanuel
Evans
Fannin
Fayette
Floyd
Rome
Forsyth
Franklin
Fulton
Atlanta
Gilmer
Glascock
Glynn
Gordon
Calhoun
Grady
Greene
Greensboro
Teachers Administration
Salaries Supervision Equalization
7044701 1329779 4628832
2488496 211800
12615770 2487595 6849500
3304114 304800
3699611 120975 2041166
5062296 604176 3282233
9599689 579483 4242417
2336714
2554610 202297 1898067
4850457 755939 2560150
3320574 303600
2253358 80882 1491217
2207042 559503 1930597
12602750 972545 6004058
17124727 116000 6680750
5868800
7530139 1418753 5055584
1366114 112800
7127356 1034249 3495131
792829 118200
5327080 90002 495100
5500075 135200
4834432 696626 2946583
8692930 1226322 4446861
884371 60000 1241500
4883457 196478 2473417
6732915 848446 3580967
2484143 82200
11079694 1638458 6085700
3590088 750588 2469630
7217650 1463635 3448567
3903737 751767 2371713
12189596 185211 4889900
7663857
4836911 1177701 3544800
7958875 1540770 4441700
48898029 187995
75659353
4457514 747424 2281967
1934457 467432 2263267
8674725 60000
6876279 968290 4025067
1320675 235800
9519703 1828543 4988133
5552835 951682 2918975
1046429 49800
Ill
cation
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1946
Defense
Training Lunch Jeanes Veterans Rural
ate O S Y A 58347 Program 1973504 Fund 10000 Farm Trg Libraries Totals
36814 15166477
29400 810291 3554687
106785 44150 3124012 10000 25270662
97935 36875 2621146 6957452
55704 221674 1010819 7587281
13207 24000 1170780 10386035
14480 24000 1490880 10000 16082896
21675 327573 2527384 5015397
112072 35625 1152600 1122341 519669 29150 216609 9886152 4764015 4377976
81750 60000 311787 5201529
227942 31250 1707145 22476902
32686 144880 6327464 1910354 10000 31169621 7779154
348965 99463 1177945 10000 16048941
9800 382690 1905704
48100 176715 273685 194363 12790621
55307 15000 1236791 5927182
224113 36310 1684255 8444755
535 60000 1029384 53113 9872965
125982 112750 555032 248424 10000 15945799 2434295
82343 33150 1317342 9074494
87448 365250 879356 10000 87808 13472417
31888 99020 2842920
502807 230671 2085726 10000 227214 22655953
8560 114500 804496 68927 8138029
19010 145500 330610 417665 12947303 7477732
435501 46660 2096023 10000 20057796
103946 757528 8589898
29591 60000 170474 9936534
467788 280500 1114536 58059 16404403
423653 53774 10637027 10000 72844 60928733
031070 19446208 98048583
14523 47250 846067 8566022
11908 33366 578158 5406680
291306 10400 1297054 10995082
14856 173750 691910 90172 47049 13345565 1679497
75113 97493 2139229 10000 19111113
30610 150000 1530928 322685 119448 11858228 1418914
iiiiiiiiiiiiiriwniiiMMiiiriinnmifiiMiiiiliiiliiMiiniii
112
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1946
County
Gwinnett
City
Buford
Lawrenceville
Habersham
Hall
Gainesville
Hancock
Haralson
Harris
Hart
Heard
Henry
Houston
Irwin
Tallapoosa
Ocilla
Jackson
Commerce
Jasper
Jeff Davis
Jefferson
Jenkins
Johnson
Jones
Lamar
Barnesville
Lanier
Laurens
Dublin
Lee
Liberty
Lincoln
Long
Lowndes
Valdosta
Lumpkin
Macon
Madison
Marion
McDuffie
Mclntosh
Meriweather
Miller
Mitchell
Pelham
Monroe
Montgomery
Teachers
Salaries
11424361
1590499
1117086
8619795
12107825
3467943
4911723
5674592
956057
4399685
7086668
4018739
6072051
4772114
5081241
884221
7088421
1681714
3532896
3824446
7781198
4694755
5495913
3874590
3311911
1573215
2853368
10418360
2475992
3108352
4014642
2717682
2023886
8643488
4730353
2847626
5740049
6550320
3437153
4362665
2610629
8830239
4740836
9059287
1077079
4932835
3847171
Administration
Supervision
1767168
79999
1046164
563797
606674
60000
1400886
955880
439253
172139
967081
1137889
209404
516870
1274711
598853
1258010
476148
431274
692482
1833568
79999
371215
447992
128399
1312478
593237
406882
1264418
493326
422530
205178
785497
619517
1438544
164496
646921
Equalization
6540334
117600
112200
4770500
6033650
2590567
3005525
321600
1855417
4727162
3405883
3678381
2125700
3120775
316547
3648354
268800
2068500
2569034
3957007
2822900
3752466
2525238
1518167
252600
2049623
6327745
142800
1385371
1943453
1704900
1457900
4474533
339000
1709646
3199750
4121836
1847675
2190324
1536761
4089784
2786150
4198950
100200
2286840
2672821
Vocational
Federal
1071442
44101
41650
472252
141256
124100
307686
l86i
45956
94235
517561
269812
273810
3017
148113
118420
396407
128100
291234
162230
51581
385873
320631
192605
67520
163950
668687
34300
62985
75800
110221
25550
497752
5000
101958
173110
374302
109815
387126
52648
230983
93799
444508
61695
21890
123718DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1946
tion Defense
Training Lunch Jeanes Veterans Rural
tate O S Y A Program Fund Farm Trg Libraries
113
297595 464250
32300
219494
128128
75000
34199
5917
49294
8387
468218
56449
42005
10517
11267
53285
17102
26681
20631
15552
123319
194251
57969
17025
20550
115350
128443
9800
16970
27550
38831
7300
381847
6250
12447
68505
233949
152489
125544
44077
120867
110921
170589
71456
39452
38887
189000
168000
49500
46250
38807
45675
411000
80750
13500
25625
26065
92250
59250
45562
39750
151956
96000
92660
54000
78125
137269
34000
30000
78330
56250
10000
237750
63437
85000
114402
16250
103750
91250
2440010
2300078
535274
1273191
1651319
925557
212781
720484
2272965
747478
1136088
1305454
1078033
402687
497663
296825
755672
177448
1536420
706416
271176
758733
397495
270101
667629
1271768
1416178
492666
892624
277235
493174
1573161
1566743
218674
1081512
928190
466214
835513
330875
1683948
87178
781129
543888
1207987
663671
72693
10000
15000
10000
10000
15000
12250
33500
150000
53471
104426
33733
38028
20000
10000 129447
10000
10000 50375
10000
32000
10000 53251
10000
10000
10000
10000
10000
10000
10000
10000
126625
60000
70000
Totals
24077853
1752199
1303236
16801118
20160297
4940234
10118791
10451211
1624495
7198883
16947931
9639417
11665088
8762065
10444825
1775160
12916114
2461370
6977399
7305330
15479918
9509048
11309200
7908339
5690847
2183986
6620527
20849091
4079070
5180343
7335284
5326861
4136209
16971589
6647346
5539808
10689808
13837390
6580109
8418702
4780168
15865720
8454651
16336757
1854318
8951762
7993184114
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1916
County
Morgan
City
Madison
Murray
Muscogee
Newton
Columbus
Covington
Oconee
Oglethorpe
Paulding
Peach
Pickens
Nelson
Pierce
Pike
Polk
Cedartown
Pulaski
Putnam
Eatonton
Quitman
Rabun
Randolph
Richmond
Rockdale
Schley
Screven
Seminole
Spalding
Griffin
Stephens
Martin
Toccoa
Stewart
Sumter
Americus
Talbot
Taliaferro
Tattnall
Taylor
Telfair
Terrell
Dawson
Thomas
Tift
Toombs
Thomasville
Tifton
Teachers Administration
Salaries Supervision Equalization
5233656 404140 2284263
4494913 478404 2487100
8932576 60000 1803075
15843743
7685924 123987 3318619
3609353 603926 2347450
4551831 607473 2354200
5655289 1085472 3544100
4742316 168816 2210811
4242286 628962 2749817
145000
6020424 836278 3072568
3105710 542442 2399400
8508756 418289 4473333
3584248 427800
4298585 420967 2314893
3332495 152005 1979850
1414267 122307 887533
5683970 124995 2437900
7232426 983329 3581050
21839516 110001 1937300
2887445 244668 1950000
2180034 214038 1538100
7494311 988449 4249667
3995952 519516 2072146
6181989 189598 2629972
4295192
4788615 680978 2283100
97400
2742779 377400
4549710 377629 2134541
5805939 228713 2703800
3516514 30600
3019806 236374 1857967
2552279 414963 1759200
7844425 1500124 4834200
4941501 997272 2947600
7304066 1101438 4389561
6053341 395176 2543400
10857087 634673 5695734
3391153 122400
6827748 1105175 3898760
1661000
8248560 1341301 4745097
Federal115
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1946
Defense
State Training O S Y A Lunch Program 808770 Jeanes Fund 10000 Veterans Rural Farm Trg Libraries Totals
8740829
39500 504686 622286
81175 80000 202531 110520 8125701
79572 17550 563727 11662502
1180997 847986 19368550
532480 58125 1592205 13492310
16200 283920 350520
67016 128250 748666 22000 7840857
60000 811297 8384801
51916 121250 1214325 11985300
351845 91200 973644 10000 8616877
139819 54575 452525 88792 8388865 233792
61262 60000 1101013 95675 11414188
44913 58350 594597 28000 6887477
85858 40000 2899245 10000 16718948
58503 363789 4494099
43277 23554 160188 10000 7397684
40459 141449 338979 5789398 338979
23650 250 160930 2656498
230751 71400 1886631 10745711
209940 16875 1085572 10000 13481956
564054 147504 384648 25850 30667 26181880
23644 850053 5955810
21900 198191 4163213
105681 97500 1539298 10000 14791645
134742 44928 255772 10000 7184087
92745 37205 1114223 10000 10374087
257678 24000 1190993 5860263
347864 165000 501627 27750 9122421 97400
7500 3131429
196339 60511 446015 7909626
93589 97500 823880 9935742
43175 950874 4578438
81442 111713 364975 23500 5836570
55724 220549 17150 5148213
218309 106588 2232051 10000 17100313
43800 24000 806283 25825 9808181
138388 45210 863813 10000 14060888
252033 85029 623851 146113 15000 10264936 146113
133750 87594 2075138 15000 19646608
60526 1095494 4779396
124112 44688 2270890 10000 85564 14568654
35350 1567369 3314098
299235 152717 758552 10000 56226 16103083
116
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1946
County
Towns
Treutlen
Troup
Turner
Twiggs
Union
Upson
City
Hogansville
LaGrange
West Point
Ashburn
Thomaston
Walker
Chickamauga
Walton
Monroe
Ware
Waycross
Warren
Washington
Wayne
Webster
Wheeler
White
Whitfield
Dalton
Wilcox
Wilkes
Washington
Wilkinson
Worth
Teachers Administration
Salaries Supervision Equalization
2735929 785983 1746300
3931687 780708 2605697
6260443 919499 3299100
1535400 5400
7310761
1304000 28800
4823743 598956 2995434
3594314 455126 1889500
3592629 967952 1921800
4755961 638243 2105225
5587929 1178750
11449046 294297 4706800
824000 163200
9503394 1291579 4593050
13192250 79999 5976807
3535037 348666 2776800
8813635 974177 4271150
6948338 654547 3940300
1946242 275910 1562400
4048261 707654 2518953
3496489 942229 2284988
7671396 751283 4611175
4332714 51600
5335111 799040 3569333
5841160 624359 2604850
4162230 249963 2901551
7876664 794020 4071933
Federal117
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1946
45750
81452
63714
115086
21900
3000
106459
111372
17479
32850
362345
126150
100600
131262
66564
162242
124425
68790
199440
82089
379514
77592
159956
138662
103207
30694
234987
Defense
Training Lunch Jeanes Veterans Rural
O S Y A Program 197425 Fund Farm Trg Libraries Totals
42750 5634237
70462 574451 10000 8228622
18750 1136322 19500 11768364
67750 2549857 264422 1876805 9909468 1603222
53125 774768 44131 74643 9550340 44131
33750 725732 351386 10000 6920022 6866392
30000 1466736 8996165 7082247
2368003 120000 19051225
330768 1350818
285000 1757990 1594026 10000 18259794 1800626
32500 417641 19969627
175 1823963 2327253
42188 763596 10000 7629537
97750 1456500 16029162
75000 1802487 10000 13727122
46875 302295 4319360
129194 984025 10000 8825408
138000 119913 7202561
245625 2150359 33540 16134677
550 746608 110000 5410445
101875 507376 16000 56441 10836812
58500 544859 9892992
59826 804371 1051164
224944 10000 7639388
34208 1628619 10000 103170 15292373
118
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1946
County
City
Teachers
Salaries
Administration
Supervision
Vocationa

Equalization
Federal
TOTALS
Teachers Salaries 1233898067
Administration
Supervision
Salary Co Supts
Administration
Supervision
Visiting Teacher
Equalization
9540000
88048247
5565402
2107737
498457536
Vocational Education
Federal
5046403
State
Defense Training OSYA
Lunch Program
Jeanes Fund
Veterans Farm Training
Rural Libraries
GRAND TOTAL This Report1839441714
TRANSFERS TO UNIVERSITY SYSTEM
Abraham Baldwin Agri College Tifton Ga
Fort Valley State College Fort Valley Ga
Georgia School of Technology Atlanta Ga
Georgia Southwestern College Americus Ga
Georgia State College Col Savannah Ga
Georgia State College for Women Milledgeville Ga
University of Georgia Athens Ga
West Georgia College Carrollton Ga
TRANSFERS TO OTHER SPENDING UNITS STATE DEPT OF EDUC
Georgia School for the Deaf Cave Spring
North Georgia Vocational School Clarkesville Ga119
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1946
llucation
I State
Defense
Training Lunch Jeanes Veterans Rural
0 S Y A Program Fund Farm Trg Libraries
Totals
823704931
11679704
254887783
343630793 Total
1014725
2894339
810000
2183072507
Federal
477264
690924
476525
196239
594314
4290410
Defense War
Education Training Surplus
State OSYA Equipment
1076110 26275
1077971
566514
77414
25260
952725
4048471 29081 428355
480591 18750
6725676 8205056 74106 428355
50000
40000
90000120
DEPARTMENT OP EDUCATION
ADMINISTRATIONLOCAL SYSTEMS
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
RECEIPTS
INCOME
State Allotment
Earnings Certification of Teachers
NONINCOME
Federal Taxes Withheld 1430145
Less to Collector of Internal Revenue 1430145
Teacher Retirement Withheld 387117
Less to Teacher Retirement System 387117
CASH BALANCE JULY 1 1945
In State Treasury Undrawn 45975519
In Banks Administration 1208
Certification g29 29
Adjustment Undrawn Treasury Balance
63045
46059656
1805000
PAYMENTS
EXPENSE ADMINISTRATION
Personal Services
Travel
Supplies
Communication
Heat Light Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Bonding
11900405
1594203
153551
552499
5687
494189
26973
21750
8000
50159
12918
EXPENSE COUNTY AND CITY SYSTEMS
Grants for Teachers Salaries 1233898067
Grants for Adminis Supervision 105261386
Grants for Equalization 498457536
OUTLAY
Equipment Filing System Certification Dept
CASH BALANCE JUNE 30 1946
In State Treasury Undrawn 189324267
In Bank Administration 232693
Certification 944 gg
1994895500
11540
1994907040
47864656
2042771696
14820334
1837616989
682944
189651429
2042771696i55ffrtWiEEJS

DEPARTMENT OF EDUCATION
JEANES FUND
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
RECEIPTS
121
INCOME
DONATIONS
Southern Education Foundation 1001725
ASH BALANCE JULY 1 1945 13000
1014725
PAYMENTS
EXPENSE
GRANTS TO COUNTY AND CITY SYSTEMS
For Negro Supervisors
CASH BALANCE JUNE 30 1946
Citizens and Southern National Bank
Outstanding Check Baker Co
for 1942 Acct

3333
3333
1014725
1014725122
INCOME
DEPARTMENT OF EDUCATION
TEXT BOOK AND RURAL LIBRARIES
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
RECEIPTS
Text Books
and School
Libraries
State Allotment 100000000
Donations Spelling Prizes 34000
Awards and Expense 29500
Total Income
NONINCOME
Federal Taxes Withheld
Less to Collector of Internal Rev
Teacher Retirement Withheld
Less to Teacher Retirement System
CASH BALANCES JULY 1 1945
PAYMENTS
EXPENSE
Personal Services Schedule
Travel
Supplies
Communication
Publications
Bulletins Sold
Repairs
Rents
Equipment
Miscellaneous
Text Book and Library Service
Libraries Matching basis
Text and Special Books
Special 201864
Rural Libraries
Grants to City County Systems
Total Expense Payments
CASH BALANCES JUNE 30 1946
100004500
396120
396120
107612
107612
16702410

4404133
18917893
65318979
88641005
28065905
Rural
Libraries
15000000
15000000
237120
237120
37000
37000
3897538
116706910 18897538
3246088 1910315
524502 282151
30650 154738
131042 23122
320126
282
17552 2825
875
69193 50016
64387 5496
2428663
7451185
810000
10689848
8207690
116706910 18897538123
DEPARTMENT OF EDUCATION
PUBLIC LIBRARY SERVICE LENDING
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
RECEIPTS
INCOME
State Allotment
1200000
NONINCOME
Federal Taxes Withheld
Teacher Retirement Withheld
Less to Teacher Retirement System
CASH BALANCE JULY 1 1945
PAYMENTS
101202
Less to Collector of Internal Revenue 101202
34725
34725
8239
1208239
EXPENSE
Personal Services Schedule
Supplies
Communication
Publications Clippings
Repairs a
Miscellaneous Freight and Drayage
Equipment
Equipment Books for Library
967968
78398
40590
4385
3625
12360
22260
61657
Total Expense Payments
1191243
CASH BALANCE JUNE 30 1946
The Bank of Georgia Atlanta
16996
1208239
BOOKS PURCHASED
American Library Association 2735
Goldberger Agency Herman 8030
National Library Bindery 12592
Personal Bookshop Inc 6571
Richs Inc 7002
Wilson Co H W 10675
Others U052
Total 61657124
DEPARTMENT OF EDUCATION
EDUCATIONAL PANEL AGRI AND DEVELOPMENT BOARD
ANALYSIS OP RECEIPTS AND PAYMENTS
HALFYEAR ENDED JUNE 30 1946
RECEIPTS
INCOME
State Allotment
NONINCOME
Federal Taxes Withheld
Less to Internal Revenue Collector
Teacher Retirement Withheld
Less to Teacher Retirement System
CASH BALANCE JANUARY 1 1946
PAYMENTS
156650
156650
47462
47462
2940988
None
2940988
EXPENSE
Personal Services
Travel
Supplies
Communication
Printing
Rents
Equipment
Miscellaneous
Total Expense
CASH BALANCE JUNE 30 1946
1842714
499401
83933
42362
87357
16800
35550
131
2608248
332740
2940988125
DEPARTMENT OF EDUCATION
GENERAL EDUCATION AND ROSENWALD FUNDS
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
RECEIPTS
INCOME
Donations For training supervisors and
for conferences
General Education Board
Julius Rosenwald Fund
Teacher Retirement Withheld
Less to Teacher Retirement System
CASH BALANCE JULY 1 1945
PAYMENTS
931341
983870
NONINCOME
Federal Taxes Withheld 18200
Less to Internal Revenue Collector 18200
6750
6750
1915211
838940
2754151
EXPENSE
Personal Services
Travel
Supplies
Communication
Publications Printing
Miscellaneous Training of Supervisors
Board and Lodging
Scholarships and Special
743870
642904
12484
1870
3401
765481
80000
Total Expense Payments
2250010
CASH BALANCE JUNE 30 1946
First National Bank Atlanta
504141
2754151126
DEPARTMENT OF EDUCATION
KELLOGG FOUNDATION FUND
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
RECEIPTS
INCOME
Donation W K Kellogg Foundation
Battle Creek Mich for
Community Health Course
NONINCOME
Federal Taxes Withheld
Less to Internal Revenue Collector
Teacher Retirement Withheld
Less to Teacher Retirement System
CASH BALANCE JULY 1 1945
PAYMENTS

43045
43045
14650
14650
1219504
1010451
2229955
EXPENSE
Personal Services Schedule
Travel Schedule
Supplies
Communication
Equipment
Miscellaneous
Scholarships 29 at 4000
CASH BALANCE JUNE 30 1946
463799
379771
3340
7760
572
116000
971242
1258713
2229955127
DEPARTMENT OF EDUCATION
WAR SURPLUS EQUIPMENT FORMERLY VICTORY CORPS
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
RECEIPTS
INCOME
State Allotment
Transfers to Other Spending Units
University of Georgia Athens
NONINCOME
Federal Taxes Withheld
Less to Internal Revenue Collector
Teacher Retirement Withheld
Less to Teacher Retirement System
CASH BALANCE JULY 1 1945
Victory Corps
65680
65680
2275
2275
1154898
428355
83569
810112
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies
Communication
Repairs

CASH BALANCE JUNE 30 1946
i 648953 48123 9279 32307 1200
739862 70250
810112
128
DEPARTMENT OF EDUCATION
SUMMARY
INTRODUCTION
The operations of the State Department of Education for the
fiscal year ended June 30 1946 are reported herein together with
nine reports filed under separate covers the within report covering
the following divisions and funds
Administration
Grants to County and City School Systems
Jeanes Fund
Textbook and School Library Division
Rural Libraries Division
Public Library Service
Educational PanelAgri Ind Development Board
General Education and Rosenwald Fund for training supervisors
Kellogg Foundation Fund for community health work
War Surplus Equipment formerly Victory Corps supervision
The nine reports filed separately are as follows
Vocational Education Division
National Defense Program
School Lunch and Commodity Program
Vocational Rehabilitation Division
Veterans Farm Training Program
North Georgia Vocational School
Middle Georgia Vocational School
Georgia Academy for the Blind
Georgia School for the Deaf
FINANCIAL CONDITION
The Department of Education ended the fiscal year on June 30
1946 with an unallotted and unencumbered surplus of 371990 after
providing reserve of 34171226 to cover outstanding accounts pay
able and unliquidated purchase orders 189324267 reserved for
allotment of State funds for grants to school systems for grants to
school systems for teachers salary advances and 4240381 for
Certification Rural Library and Restricted Gift funds held on this
date129
DEPARTMENT OF EDUCATION
AVAILABLE INCOME
Income of the Department in the period under reveiw for the
divisions and funds reported herein was 2121148866 of which
2116996386 was from State allotments and 4152480 from earn
ings and donations From this 2121148866 received in the year
428355 was transferred to units of the University System of Geor
gia leaving 2120720511 available to the Department with which to
meet the operating costs of the activities
The 2116996386 received from the State in the period under
review represents an increase of 44642518 over the 2072353768
allotment the previous year and 367306202 more than the 17
49690184 State funds received two years ago
OPERATING COSTS
From the 2120720511 available income 1839441714 was paid
in Grants to County and City School Systems 98520853 was ex
pended for Text books and Rural Libraries and 23263883 for ad
ministration and other expense a total of 1961226450 and 1594
94061 remained on hand increasing the cash balance of 68613803
on hand at the beginning of the period to 228107864 on June 30
1946
Of this 228107864 remaining cash balance 34171226 is for
liquidation of outstanding accounts payable and purchase orders
189324267 is reserved for grants to school systems for administra
tion and teachers salaries advances 4240381 for Certification
Rural Library and Restricted Gift Funds and 371990 will be avail
able for operations in the next fiscal period subject to budget reap
provals
Grants to County and City School Systems in the year were 12
33898067 for Teachers Salaries 105261386 for Administration
and Supervision 498457536 for Equalization Fund 810000 for
Librarians and Directors Salaries and 1014725 for Negro Super
visors a total for the period of 1839441714
COMPARISON OF OPERATING COSTS
Expenditures for the operating cost of the Department including
Grants to County and City School Systems for the past three years
are compared as follows130
DEPARTMENT OF EDUCATION
YEAR ENDED JUNE 30TH
BY ACTIVITY 1946 1945 1944
Grants to County and City
School Systems 1839441714 1960795748 1699947180
Administration 15503278 12964694 11567578
Text Books and
School Libraries 88641005 61715788 40559110
Rural Libraries 9879848 5328121
Public Library Service 1191243 1197901 1193429
War Surplus Equipment
Formerly Vic Corps 739862 545251 406003
Educational Panel
Ag Ind Dev
Board 2608248
General Education Board
and Rosenwald Fund 2250010 1773161 1118463
Kellogg Foundation 971242 124549
Totals 1961226450 2044445213 1754791763
BY OBJECT
Personal Services 21724112 16210743 13657448
Travel Expense 3971055 2791138 1957892
Supplies and Materials 526373 479880 252291
Communication Services 831552 692015 640985
Printing Publications 909176 999766 648063
Repairs 52175 34827 22550
Rents 39425 6150 2765
Insurance Bonding 8000 8000 11060
Grants 1839441714 1960795748 1699947180
Equipment 91977464 61518706 37026680
Miscellaneous 1062460 908240 624849
Outlay
Equipment 682944
Totals 1961226450 2044445213 1754791763
Number of Employees
On Payroll June 30
Administration 48 39 38
Text Book Division 13 12 15
Rural Library Division 12 10
Public Library Service 6 6 7
War Surplus Equip 2 2 2
Kellogg Foundation 2 1
Educational Panel
Ag Ind Dev
Board 13
Totals 96 70 62131
DEPARTMENT OP EDUCATION
SUMMARY
GENERAL
The Superintendent of Schools and the Assistant Superintendent
have on file surety bonds of 1000000 each as required by law
All receipts for the period under review were properly accounted
for and expenditures were within the limits of approved budgets and
supported by proper voucher
Appreciation is expressed to the members of the Board of Educa
tion the Superintendent of Schools and the officials and staff of the
Department of Education for the cooperation and assistance given
the State Auditors office during this examination and throughout
the year and commendations are in order for the excellent manner
in which the Department has been operated and maintained
132
DEPARTMENT OF EDUCATION
DIVISION OF VOCATIONAL EDUCATION
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ASSETS
Available Cash Balance
Accounts Receivable
War Surplus Purchases
to be refunded
State
Federal
1394601
31458
1426059
18430
18430
LIABILITIES RESERVE SURPLUS
CASH LIABILITIES
Accounts Payable Including
Purchase Orders
Collector of Internal Revenue
Grants due CityCounty School Systems
RESERVE
Agencies for Services rendered State Inst
CASH SURPLUS JUNE 30 1946
UnallottedUnencumbered
133277
496723
630000
50000
746059
1426059
18430
18430
18430133
DEPARTMENT OP EDUCATION
DIVISION OF VOCATIONAL EDUCATION
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
State
RECEIPTS Funds
INCOME
State Allotment
Grants from U S Government
59734876 GeorgeDean Fund Retained
SmithHughes Fund Retained
Transfers Other Spending Units
University System Schedule 8205056
Georgia School for Deaf
North Georgia Vocational School
Total Income
NONINCOME
Federal Taxes Withheld 490445
Less to Collector of Internal Revenue 490445
Teacher Retirement Withheld 131725
Less to Teacher Retirement System 131725
CASH BALANCE JULY 1 1945
Budget Funds
Private Trust Account U S Tax in
State Treasury
5205698
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies
Communication
Publications Printing
Repairs
Equipment 31450 to be Refunded
Equipment Sale and Refunds
Miscellaneous Subscriptions and Express
Miscellaneous F F A Camp
Grants to County and City School Systems
Total Expense
5530852
23704931
CASH BALANCE JUNE 30 1946
Budget Fund
Private Trust Fund
U S Tax in State Treasury
1394601
Federal
Funds
33629742

42240320
17494556
6725676
50000
40000
25424686 52919200

259840
263270
50000
50000
21860
30630384 52937630
4094905 1980500
600604 471768
284562
411210 2896
37035
17864
272506
222490
4216
30440
2455164
50464036
29235783 52919200
18430
30630384 52937630134
DEPARTMENT OF EDUCATION
DIVISION OF VOCATIONAL EDUCATION
SUMMARY
FINANCIAL CONDITION
The Division of Vocational Education of the Department of Educa
tion ended the fiscal year on June 30 1946 with an unallotted and
unencumbered surplus of 746059 State funds after providing re
serves of 630000 to cover outstanding accounts payable and grants
due County and City School Systems 18430 U S Withholding Taxes
to be remitted to Federal Government and 50000 for restricted
funds
AVAILABLE INCOME
Income of this Division is from State allotment and Federal grants
and in the period under review totalled 93364618 of which 336
29742 was from the State 42240320 from Federal GeorgeDean
Fund and 17494556 from Federal SmithHughes Fund
From the 93364618 income 14930732 was transferred to units
of the University System of Georgia and 90000 to other units of
the Department of Education leaving 78343886 available to the
Division of Vocational Education with which to meet the years op
erating costs
OPERATING COSTS
In the period under review 74168967 was paid in grants to Coun
ty and City School Systems and 7986016 was expended for per
sonal services travel and other costs a total of 82154983 which
exhausted the 78343886 available income and reduced the 52
05698 cash balance on hand at the beginning of the period to 13
94601 on June 30 1946
This remaining balance of 1394601 is made up of unexpended
State allotment funds and will be available for expenditure in the
next fiscal period on approved budgets after making necessary pro
vision for unliquidated accounts and grants payable
COMPARISON OF OPERATING COSTS
Expenditures for the period under review are compared with those
of the two previous fiscal years as follows135
YEAR ENDED JUNE 30TH
1946
1945
1944
Personal Services 6075405 5408173 4242541
Travel Expense 1072372 780635 543930
Supplies and Materials 284562 191360 154018
Communication Services 414106 261344 221621
Heat Light Water 197
Printing Publications 37035 83410 44095
Repairs 17864 4865 10495
Insurance Bonding 29395
Equipment 50016 11138
Miscellaneous 34656 29542 3128
Grants to County and City
School Systems 74168967 75370457 76776485
Totals 82154983 82082037 82125708
Number on Payroll
June 30th 22 19 15
GENERAL
The United States Government with the assistance of State and
local subdivisions provides for vocational education both by payment
of teachers salaries and in the training of teachers in agriculture
home economics trades and industries and includes administrative
cost of the program The Federal and State funds are accounted for
in this report but not the participating funds of local subdivisions
Fiscal officers of both the State and Federal funds are bonded
All receipts for the period under review were properly accounted
for and expenditures were within the limits of budget approvals and
supported by proper voucher
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 year136
DEPARTMENT OF EDUCATION
SCHOOL LUNCH PROGRAM
CURRENT BALANCE SHEET
JUNE 30 1946
Lunch
ASSETS Room
CASH ASSETS
Available Cash Balance 1869885
Due from U S Government 12092052
13961937
LIABILITIES RESERVE SURPLUS
CASH LIABILITIES
Accounts Payable Incl Purchase Orders 78773
Grants due County City School System 13701412
RESERVE
Unearned Income
13780185
CASH SURPLUS JUNE 30 1946
Unallotted Unencumbered 181752
13961937
Surplus
Commodities
200245
200245
4345
161328
4692
170365
29880
200245DEPARTMENT OF EDUCATION
137
SCHOOL LUNCH PROGRAM
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
RECEIPTS
Lunch
Room
INCOME
3614122
State Allotment ij
Grants U S Government 256428940
Refunds to U S Government 111930
State Department Public Welfare 256317010
Earnings
Egg Milk Bean Storage
Egg Milk Bean Storage Expense
Canned Apples and Peaches
Canned Apples and Peaches Refunds
Canned Apples and Peaches
Processing Expense
Total Income Receipts
Surplus
Commodities
2777026
119492
69216
37880
744075
111749
632850
259931132 2927330
NONINCOME
Federal Taxes Withheld 250040 168047
Less to Collector of Internal Rev 250000 168047
Teacher Retirement Withheld 84450 90400
Less to Teacher Retirement System 84450 90400
CASH BALANCE JULY 1 1945
Lunch Room Federal
State
Surplus Commodities
180143
64245
112562
260175520 3039892138
DEPARTMENT OF EDUCATION
PAYMENTS Lunch Rooms Surplus Commodities
EXPENSE Personal Services 2493302 569048 124759 159981 18295 1000 2840 54307 2259582
Travel 490846
Supplies 20200
Communication 67394
Printing Publications
Repairs 1625
EquipmentCafe Equipment Refunds by City County Systems 434841 437581
EquipmentOffice and other S 1609360 260525
Grants to CountyCity School Systems 3417852 254887783 2839647

Total Expense Payments CASH BALANCE JUNE 30 194 Lunch RoomFederal State 258305635 1869885 2839647

Surplus Commodities 200245
260175520 3039892
SCHOOL LUNCH ROOM AND COMMODITY PROGRAM DIVISION
SUMMARY
FINANCIAL CONDITION
The School Lunch Room and Commodity Program Division of the
Department of Education ended the fiscal year on June 30 1946 with
an unallotted and unencumbered surplus of 211632 after providing
reserves of 83118 to cover outstanding accounts payable 13862740
for grants due County and City School Systems and 4692 un
earned income
AVAILABLE INCOME
Income of the Division was provided by State allotment of 63
91148 Federal Grants of 256317010 30812 contributed by other139
agencies and 119492 transfer from the State Department of Public
Welfare a total of 262858462 made available with which to meet
the operating cost of the School Lunch Room and Commodity Pro
gram in the year ended June 30 1946
OPERATING COSTS
From the 262858462 available income 254887783 was paid
in grants to County and City School Systems for lunch room opera
tions and 6257499 expended for personal services travel and other
administrative expense a total of 261145282 and 1713180 re
mained on hand increasing the cash balance of 356950 cash belance
held at the beginning of the year to 2070130 on June 30 1946
which will be available for expenditure in the next fiscal period on
approved budgets after making provision for payment of outstand
ing accounts payable and grants due School Systems
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared as follows
YEAR ENDED JUNE 30
Personal Services
Travel Expense
Supplies
Communication Services
Printing Publicity
Repairs
Rents
Equipment
Miscellaneous
Subtotals
Grants to County and
City School Systems for
reimbursement of
lunch room commodities
Totals
Number of Employees on
Payroll June 30
1946
4752884
1059894
144959
227375
18295
2625
51467
6257499
1945
1944
3468372 2592830
746323 509047
110526 157183
197243 169811
14675 756
2510 30775
769013 98700
88270 18500
12566 85186
5409498 3662788
254887783 214929327 127099144
261145282 220338825 130761932
21
21
15
The increased cost as shown above is due to an increase in theimaMMMlAMR
140
number of schools participating in the school lunch program as
previously stated with reference to available income
GENERAL
The School Lunch and Commodity Storage Program is a Federal
program supplemented by a State allotment for administration and
supervision the U S Government providing the funds for school
lunches Surplus commodity funds previously mingled with Lunch
Room funds were kept separate for the period in review
The State Superintendent of Schools is disbursing officer for the
School Lunch and Commodity Program funds
All receipts for the period under review were properly accounted
for and expenditures were within the limits of budget approvals 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 year141
DEPARTMENT OF EDUCATION
DIVISION OF VOCATIONAL REHABILITATION
CURRENT BALANCE SHEET JUNE 30 1946
ASSETS
CASH ASSETS
Available Funds on deposit 14508286
Petty Cash Balances
Brunswick J P Millican 100000
Columbus Ted R Owens 10000
Dublin Fred Driver 10000
Gainesville P D Bush 10000
Macon E E Kennedy 80000
Savannah E K Bell 10000
Waycross C W Bell 20000 240000
Total Assets 14748286
LIABILITIES RESERVE SURPLUS
CASH LIABILITIES
Accounts Payable
Incl Purchase Orders
2015894
RESERVES
Contracts to mature Clients
Private Trust Funds
SURPLUS JUNE 30 1946
2009706
238210
2247916
State Funds
Federal Funds
136177
10348299
10484476
14748286142
DEPARTMENT OF EDUCATION
DIVISION OF VOCATIONAL REHABILITATION
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
RECEIPTS
INCOME
State Allotment 25000000
Grants U S Government 74479972
Total Income Receipts
NONINCOME
Federal Taxes Withheld 2643240
Less to Internal Revenue Collector 2598650
Teacher Retirement Withheld 1019951
Less to Teacher Retirement System 1019951
CASH BALANCE JULY 1 1945
Budget Fund
State Regular
State Petty Cash
Federal Fund
206
390000
633505
1027311
99479972
44590
Private Trust Account
in State Treasury
U S Tax
193620
1217331
100741893143
DEPARTMENT OF EDUCATION
DIVISION OP VOCATIONAL REHABILITATION
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
PAYMENTS
EXPENSE
ADMINISTRATION AND VOCATIONAL GUIDANCE Personal Services Travel 26641614 5449598 1249039 706312 910914 675136 398291 12454 1360693 50093 35524 3608
Communication Supplies
Publication Books and Bulletins
Rent Repairs Offices
Insurance and Bond Premium Equipment Offices Miscellaneous War Disabled Civilian Hicks Tuition Univ of Georgia
Bank Charges

37493276
TRAINING OF TRAINEES CASE SERVICE Examinations Treatment Artificial Appliances 4429370 9008057 3938532 10615331 47650 711215 129219 8099408 2246794 74050 147150 1319792 6142509 369756 1204273 17225
Hospital and Convalescent Home Care Phys Therapy and Nursing Care Medical Travel Medical Subsistence Training Educational Institutions Training Employment Training Correspondence Training Tutorial Training Supplies and Equipment Training Subsistence
Training Transportation Placement Equipment
Occupational Licenses

3 48500331
Total Expense Payments 85993607
144
CASH BALANCES JUNE 30 1946
Budget Fund
State Regular
State Petty Cash Funds
Federal Fund
Private Trust Fund
U S Tax in State Treasury
901030
240000
13369046
14510076
238210
100741893145
DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION DIVISION
SUMMARY
FINANCIAL CONDITION
The Vocational Rehabilitation Division of the Department of Ed
ucation ended the fiscal year on June 30 1946 with an unallotted
and unencumbered surplus of 10348299 Federal Funds and 1
36177 State funds after providing reserves of 2015894 to cover
outstanding accounts payable 2009706 for contracts to mature
and 238210 U S Withholding Taxes to be remitted to the Federal
Government
AVAILABLE INCOME
Allotment of State funds to the Division for the year ended June
30 1946 was 25000000 and Federal grants under the various Acts
of Congress for vocational rehabilitation amounted to 74479972
making total income available to the Division in the period 994
79972
OPERATING COSTS
From the 99479972 available income 85993607 was expended
for the operating costs of the Division in the period under review
and 13486365 remained on hand increasing the 1023711 avail
able cash balance held at the beginning of the fiscal year to 145
10076 on June 30 1946 and this remaining cash balance will be
available for expenditure in the next fiscal period on approved
budgets after providing for liquidation of outstanding accounts pay
able and contracts to mature
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared as follows146
DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION DIVISION
YEAR ENDED JUNE 30
BY ACTIVITY
Administration and
Supervision
Restoration and Training
1946
37493276
48500331
1945
26155563
26756131
1944
18575923
14279515
85993607 52911694 32855438
BY OBJECT
Personal Services
Travel Expense
Supplies Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance Bonding
Equipment
Miscellaneous
Training of Trainees
Case Service
26641614 5449598 706312 1249039 910914 398291 675136 12454 1360693 89225 18834713 3986310 384084 919887 11057 704016 5225 562601 7000 703976 36694 13752698
2644213
312435 874969 9052
17890 372190
526631
65845

37493276 48500331 26155563 26756131 18575923 14279515

85993607 52911694 32855438
Number of Employees
at June 30th
120
90
GENERAL
The activities of the Vocational Rehabilitation Division are the
physical restoration and training of the disabled in order that they
may secure a means of livelihood and includes administrative and
vocational guidance and placement services
Fiscal officers of both State and Federal funds are bonded
Books and records have been well kept all receipts for the period
under review were properly accounted for and expenditures 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 yearDEPARTMENT OF EDUCATION
VETERANS FARM TRAINING PROGRAM
CURRENT BALANCE SHEET
JUNE 30 1946
147
ASSETS
Available Cash Balance
Due from U S Government
LIABILITIESRESERVESSURPLUS
CASH LIABILITIES
Accounts Payable Purchase Orders
Grants due CountyCity School Systems
RESERVE
For Revolving Fund
CASH BALANCE JUNE 30 1946
21630
1801045
1822675
3000000
4822675
1822675
3000000
4822675148
DEPARTMENT OF EDUCATION
VETERANS FARM TRAINING PROGRAM
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
RECEIPTS INCOME 3000000 1905244


13990 13990 3750 3750 4905244
NONINCOME Federal Taxes Withheld
Less to Collector of Internal Revenue
Less to Teacher Retirement System

CASH BALANCE BEGIN OF PERIOD None
4905244
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies
Communication
Printing Publications
Grants to Counties
Total Expense Payments
CASH BALANCE JUNE 30 1946
135000
41975
5432
88
5735
2894339
3082569
1822675
4905244149
DEPARTMENT OF EDUCATION
VETERANS FARM TRAINING PROGRAM
SUMMARY
INTRODUCTION
The Veterans Farm Training Program is a new Division of the
Department of Education beginning operations April 1 1946 and
covers the training of veterans in the Agricultural Program offered
by the State Department of Education under provisions of Public
Law 16 passed by the 78th Congress
Funds for the operating expense of the program are from the
Federal Government the State providing a revolving fund only
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1946 the Division had a
cash balance in bank of 1822675 and was due 3000000 from the
U S Government of which 21630 is for liquidation of outstanding
accounts payable 1801045 is to be used for grants due County and
City School Systems and 3000000 is reserved for a revolving fund
AVAILABLE INCOME AND OPERATING COSTS
Income of the Division for the period under review was provided
by State allotment of 3000000 to be used as a revolving fund and
1905244 grant from the U S Government a total of 4905244 of
which 188230 was expended for personal services travel expense
and other costs 2894339 was paid in grants to County and City
School Systems and 1822675 remained on hand at June 30 1946
available for payment of outstanding accounts payable and grants
due school systems
There were two regular employees on the payroll of the Division
at the end of the year on June 30 1946
GENERAL
The State School Superintendent is disbursing officer for the Vet
erans Farm Training Program
Records were found in good condition receipts were properly ac
counted for and expenditures were within the limits of budget
approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the Division
for the cooperation and assistance shown during the course of the
examination150
DEPARTMENT OF EDUCATION
NATIONAL DEFENSE PROGRAM
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
RECEIPTS
INCOME
Grants U S Government
War Training Program No 1
P L 135 Refunds 13686561
P L 146 Refunds 50797
P L 373 Refunds 1787544
P L 812 Refunds 109154 15634056
War Training Program No 2
P L 135 20786
Refunds 11885
P L 373 465472
Refund 180
P L 463 Refund 201628 272565
Food ProductionO S Y A
Rental Space 2541111
P L 135 Refunds 18351
P L 373 Refunds 3442951
P L 647 Refunds 3365 3464667
Food Production O S Y A
Special Grant 15281000
Special Grant Refund 3537612 11743388
Total Income Receipts
TRANSFERS
To University Branches
NONINCOME
Federal Taxes Withheld 107280
Less to Collector
Internal Revenue 156325
Teacher Retirement Withheld 10350
Less to Teacher Ret System 10350
CASH BALANCE JULY 1 1945
War Training Program No 1 15442034
War Training Program No 2 271082
Food Production OSYA
P L No 373 2378814
17549766
Private Trust Acct U S
Tax in State Treasury 49045
4541659
74106
49045
17598811
12934001151
DEPARTMENT OF EDUCATION
NATIONAL DEFENSE PROGRAM
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies
Communication
Heat Light Water
Rents
950962
125339
19072
51480
17444
90000
1254297
GRANTS
County and City School Systems
CASH BALANCE JUNE 3 1946
11079704
None
12934001152
DEPARTMENT OF EDUCATION
NATIONAL DEFENSE PROGRAM
SUMMARY
FINANCIAL CONDITION
The National Defense Program of the Department of Education
was discountinued in the period covered by the within report and
on June 30 1946 all funds had been expended for operations or re
funded to the U S Government
AVAILABLE INCOME AND OPERATING COSTS
At the beginning of the fiscal year on July 1 1945 this division
held 17549766 in operating funds which has been accounted for
by net refunds to the U S Government of 4541659 transfer of
74106 to units of the University System of Georgia 1254297
expended for administration and supervision and 11679704 in
grants made to County and City School Systems
GENERAL
The program of this Division was for the most part under Fed
eral laws for the training of war workers and food production train
ing program together with administration and supervision thereof
and no State funds were involved Funds have been disbursed on the
order of the State Superintendent of Schools by the State Treasurer
who held the funds as Custodian
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 yearDEPARTMENT OF
EDUCATION
153
School for the Deaf
Cave Spring154
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
RECEIPTS 1946
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 15245000
Revenues Retained
Earnings Educational Services 358603
CASH BALANCE JULY 1st
Budget Funds
PAYMENTS
Total income receipts 15603603
700975
1945
13113266
474109
13587375
1918920
16304578 15506295
EXPENSE
Personal Services
Travel l
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
CASH BALANCES JUNE 30th
Budget Funds
9082561
124102
4608832
60116
577973
2031
70217
2000
201775
8441
1566530
8601939
133947
4504108
64260
587177
2400
77973
974
2000
792781
37761
Total expense payments 14738048 14805320
700975
16304578 15506295DEPARTMENT OP EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
155
CASH ASSETS
Available Cash Balance
Accounts Receivable
Miscellaneous Earnings June
1566530
18466
1584996
LIABILITIES RESERVE SURPLUS
CASH LIABILITIES
Accounts Payable
including Purchase Orders
980850
RESERVE FOR
Contracts to Mature
385000
1365850
SURPLUS JUNE 30 1946
Current Unencumbered
219146
1584996
156
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
SUMMARY
FINANCIAL CONDITION
The School for the Deaf which is under the control of the Depart
ment of Education ended the fiscal year on June 30 1946 with an
unallotted and unencumbered surplus of 219146 after providing
reserves of 980850 to cover outstanding accounts payable and 3
85000 for contracts to mature
AVAILABLE INCOME
Total income of the School for the year ended June 30 1946 was
15603603 of which 15195000 was from allotment of State Ap
propriation funds 358603 from sales and 50000 transfer from the
Vocational Education Division of the Department
OPERATING COSTS
From the 15603603 available income 14738048 was expended
for the operating costs of the School in the period covered by this
report 865555 remained on hand which increased the 700975
cash balance held at the beginning of the period to 1566530 on
June 30 1946 which will be available for expenditure on approved
budgets in the next fiscal period after providing for liquidation of
outstanding accounts payable and contracts to mature
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared as follows157
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
YEAR ENDED JUNE 30
1946
Personal Services 9082561
Travel Expense 124102
Supplies Materials 4608832
Communication Services 60116
Heat Light Power Water 577973
2031
70217
8441
2000
201775
Printing Publications
Repairs
Rents
Miscellaneous
Insurance Bonding
Equipment
1945
8601939
133947
4504108
64260
587177
2400
77973
974
37761
2000
792781
Number of Employees on
Payroll at June 30
Average enrollment of
Deaf Children in the
School for the year
ended June 30th
65
273
Annual Per Capita Cost 53985
52
267
55450
1944
7550950
169703
3890086
60309
604326
2000
63097
300
34843
452669
395996
Totals 14738048 14805320 13224279
48
255
51859
GENERAL
Books and records of the School for the Deaf are maintained in
the Department of Education and were found in good condition All
receipts for the period under review were properly accounted for
and expenditures were within the limits of budget approvals and
supported by proper voucher
Superintendent Hollingsworths official bond is written in the
amount of 500000
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 year159
DEPARTMENT OF
EDUCATION
Academy for the Blind
Macon160
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Total income receipts
NONINCOME
Public Trust Funds
Interest on Investments
Investments
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Supplies Materials
Contracts
Equipment
Total Outlay payments
NONCOST
Public Trust Funds
Expense Equipment
Investments
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
9251266
2500
39750
490000
2728002
178977
4358447
31987
2433544
42519
175578
8052
69686
4380
1600
229293
23242
152865
3057400
211761
3422026
2785
500000
1181414
205942
1945
8407737
102830
9253766 8510567
44425
480748
152449
12690495
9188189
3807673
30108
1777501
40474
169343
3530
63452
8302
1600
343792
17538
7378328 6263313
17897
2728002
178977
12690495
9188189161
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ASSETS
Available Cash Balance Budget Fund 1181414
Public Trust Fund Pupils Fund 205942
PUBLIC TRUST FUND
Investments Par 120000
Interest Coupons U S 3 1946
1948 called 8946 4500
LIABILITIES RESERVE SURPLUS
CASH LIABILITIES
Accounts Payable 416760
Purchase Orders Outstanding 565229
RESERVE
Contracts to Mature for equipment 199425
Public Trust Fund 1410442
CASH SURPLUS JUNE 30 1946
For Operations
PUBLIC TRUST FUND INVESTMENTS
U S 3 194648 called 61546
sold 8946
Nos 59589K 15794D 15793C 300000
U S 2y2 Series G Dec 1945
No M4035599 M4035780 M4035781
M4035782 M4035784 500000
40 Shares Southwestern Railroad
Date 1230 Cert No M A 4005 400000
1200000
1387356
1204500
2591856
981989
1609867
None
2591856162
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
SUMMARY
FINANCIAL CONDITION
The Academy for the Blind which is under the control of the De
partment of Education had 1181414 general funds available at
the close of the fiscal year on June 30 1946 of which 981989 had
been reserved for payment of outstanding accounts payable and un
liquidated purchase orders and 199425 reserve had been provided
for contracts to mature
AVAILABLE INCOME
Total income of the school for the year was 9253766 of which
9251266 was allotment of State Appropriation funds and 2500
from sales
OPERATING COSTS
In the period under review 7378328 was expended for the current
operating cost of the school 1437875 for the construction of a cold
storage building 1194500 for painting buildings and infirmary
577890 for other improvements and remodeling and 211761 for
new equipment a total of 10800354 which exhausted the 92
53766 available income and reduced the 2728002 cash balance on
hand at the beginning of the period to 1181414 on June 30 1946
which will be available for payment of Outstanding accounts payable
and contracts to mature
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are shown in the following
comparative statement163
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
YEAR ENDED JUNE 30
EXPENSE
1946
Personal Services 4358447
Travel Expense 31987
Supplies and Materials 2433544
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance Bonding
Equipment
Miscellaneous
42519
175578
8052
69686
4380
1600
229293
23242
1945
3807673
30108
1777501
40474
169343
3530
63452
8302
1600
343792
17538
1944
3312320
24536
1394046
35928
355708
7290
104705
5312
186862
417191
12848
7378328 6263313 5856746
OUTLAY
Improvements Remodeling
and New Equipment 3422026
Total Cost Payment 10800354
Number of Employees on
Payroll at June 30 26
Average Enrollment of Blind
Children in the School 156
Per Capita Cost
Current Operating Expense 47297
Outlay 21936
69233
6263313 5856746
28 25

145 143

43195 40956
43195 40956
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 1200000 in stocks and bonds 205942 in the trust fund bank
account and 4500 interest coupons held for deposit making the
corpus of the fund 1410442 at the close of the year on June 30
1946164
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
GENERAL
Books and records of the Academy for the Blind are maintained
in the Department of Education and were found in good condition
All recepits for the period under review were proprely accounted
for and expenditures were within the provisions of State law and
supported by proper voucher
The Superintendents bond is written in the amount of 400000
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 year165
DEPARTMENT OF
EDUCATION
Middle Georgia
Vocational School
Milledgeville166
DEPARTMENT OF EDUCATION
MIDDLE GEORGIA VOCATIONAL SCHOOL MILLEDGEVILLE
RECEIPTS 1946 1945
CASH BALANCE JULY 1st
Budget funds
132044
132044
132044
132044
PAYMENTS
CASH BALANCE JUNE 30th
Budget funds
132044
132044
132044
132044
Inoperative167
DEPARTMENT OF
EDUCATION
North Georgia
Vocational School
Clarkesville168
DEPARTMENT OF EDUCATION
NORTH GEORGIA VOCATIONAL SCHOOL CLARKESVILLE
RECEIPTS
Total income receipts
CASH BALANCE JULY 1st
Budget funds
PAYMENTS
1946
INCOME FROM STATE REVENUE
ALLOTMENT
Transfers Other Spending Units 13022724
Revenue Retained
Earnings Educational Services 7839010
Donations 40000
1945
13979462
2066515
20901734 16045977
3403212
513995
24304946 16559972
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
8663899
208810
5088788
69203
382141
65651
61360
4081
2000
1846135
32676
OUTLAY
Lands Improvements
Personal Services
Supplies Materials
Contracts
Equipment
Total outlays payments
CASH BALANCE JUNE 30th
Budget Funds
492543
794855
796647
119468
2203513
7255443
368156
2952737
55582
321360
16790
99839
2000
1635079
15626
Total expense payments 16424744 12722612
318364
115784
434148
5676689 3403212
24304946 16559972169
DEPARTMENT OF EDUCATION
NORTH GEORGIA VOCATIONAL SCHOOL CLARKESVILLE
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ASSETS
Available Cash Balance 5676689
LIABILITIES RESERVE SURPLUS
CASH LIABILITIES
Accounts Payable
Including Purchase Orders 1049451
RESERVE
For Contracts to Mature 4306125
For Unearned Income 315224 4621349
CASH SURPLUS JUNE 30 1946
Unallotted Unencumbered 5889
5676689170
DEPARTMENT OF EDUCATION
NORTH GEORGIA VOCATIONAL SCHOOL CLARKESVILLE
SUMMARY
FINANCIAL CONDITION
The North Georgia Vocational School operated by the Department
of Education at Clarkesville ended the fiscal year on June 30 1946
with a cash surplus of 5889 after providing the necessary reserve
of 1049451 to cover outstanding accounts payable 4306125 for
contracts to mature and 315224 for deferred income credits for
courses to be completed
AVAILABLE INCOME
Total income of the School for the year was 20901734 of which
12982724 was allotment of State Appropriation funds 7839010
from tuition board laundry and sales 40000 donations and 40000
transfer from the Division of Vocational Education
OPERATING COSTS
From the 20901734 available income 16424744 was expended
for current operating expense of the school and 2203513 for build
ings and equipment a total of 18628257 and 2273477 remained
on hand increasing the 3403212 cash balance on hand at the be
ginning of the year to 5676689 on June 30 1946 Of this 5676689
remaining cash balance 1049451 is for liquidation of outstanding
accounts payable 4306125 is reserved for contracts to mature
315224 for unearned income and 5889 will be available for ex
penditure in the next fiscal period subject to budget reapprovals
On the basis of an average of 226 students attending the school
in the year as given by the Director the per capita cost was 82426
However it must be borne in mind that included in this cost as in
the previous year are payments for equipment and outlay incident to
the establishment of the institution the school having begun opera
tions in the latter part of 1943
COMPARISON OF OPERATING COSTS
Expenditures for the operating cost of the school for the past two
years are compared as follows171
DEPARTMENT OF EDUCATION
NORTH GEORGIA VOCATIONAL SCHOOL CLARKESVILLE
YEAR ENDED JUNE 30
EXPENSE
Personal Services
Travel Expense
Supplies Materials
Communication Services
Heat Power Light Water
Printing Publications
Repairs Alterations
Rents
Insurance Bonding
Equipment
Miscellaneous
OUTLAY
Buildings and Equipment
Total Cost Payments
Number of Employees on
Payroll June 30
Average number of students
Annual Student per capita cost
1946
8663899
208810
5088788
69203
382141
65651
61360
4081
2000
1846135
32676
2203513
1945
7255443
368156
2952737
55582
321360
16790
99839
2000
1635079
15626
Total Expense Payments 16424744 12722612
434148
18628257 13156760
35 30
1
226 131

82426 100431
GENERAL
Charles R Clegg is Director of the School and is bonded in the
amount of 500000 and the State Superintendent of Schools acts as
disbursing officer
All receipts for the period under review were properly accounted
for and expenditures were within the limits of budget approvals and
supported by proper voucher
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 year173
DEPARTMENT OF
ENTOMOLOGY174
DEPARTMENT OF ENTOMOLOGY
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 6000000
Budget Balancing Adjustments Lapses 7104346
Revenues Retained
Earnings Development Services 2540032
Total Income Receipts 15644378
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds 1037635
State Revenue Collections Unfunded 10000
16692013
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
5285777
2848574
289508
124679
26609
328760
2013
29975
2500
61445
5504212
1945
6000000
172547
2153129
7980582
5000
545574
5000
8536156
4501953
2296393
137823
123583
18221
350347
785
40500
1250
12478
5188
Total Expense Payments 14504052 7488521
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
2177961
10000
1037635
10000
16692013 8536156
includes old debt of 5500000 for calcium arsenate years 192124
H R No 66 Acts 1946DEPARTMENT OF ENTOMOLOGY
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
175
CASH ASSETS
Available Cash Balance
2290241
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts Payable
Addressograph Multigraph Corp
DoughertyLittleRedwine Co
Geigy Co Inc
Graybar Electric Co
Linch Co 0 E Inc
Rolader Spring Water Co
Tatum F M
Tyler and Company
Webb J E Jr Cornelia
4375
465
95040
1555
495300
1000
7500
5900
7320
618455
RESERVES
U S Income Taxes Payable
For State Treasurer
Bee Licenses 19441945
SURPLUS
For Operations
102280
10000
112280
1559506
Total Liabilities Reserves
2290241176
DEPARTMENT OF ENTOMOLOGY
SUMMARY
FINANCIAL CONDITION
The State Department of Entomology ended the fiscal year on June
30 1946 with a cash surplus of 1559506 after providing necessary
reserves of 618455 to cover outstanding accounts payable 1
02280 U S Taxes to be remitted to the Federal Government and
10000 revenue collections to be funded into the State Treasury
REVENUE COLLECTIONS
In the period under review this Agency collected 30000 from
bee licenses issued which with the 10000 revenue collections on
hand at the beginning of the year made 40000 to be accounted for
Of this 40000 30000 was transferred to the State Treasury in the
period covered by this report and 10000 remained on hand at June
30 1946 to be funded in the next fiscal year
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1946
State Appropriation for the operation of the Department of En
tomology for the year ended June 30 1946 was 6000000 which was
increased by 1604346 in allotment from State Emergency Fund
to meet expenditures approved on budgets and an additional allot
ment of 5500000 from State funds for liquidation of RichesPiver
Company claim as authorized by House Resolution 66 of 1946 Gen
eral Assembly
In addition to the State Appropriation and allotments the De
partment had earnings of 2540032 from tomato seed testing sweet
potato inspections and other sources which were retained under pro
visions of law making total income available with which to meet the
years operating costs 15644378
OPERATING COSTS FOR THE FISCAL
YEAR ENDED JUNE 30 1946
From the 15644378 available income 9004052 was expended
for the Departments operating costs 5500000 was used to liquidate
the old debt due RichesPiver Company for calcium arsenate pur
chased in years 1921 to 1924 as authorized by House Resolution 66
and 1140326 remained on hand increasing the 1037635 balance177
held at the beginning of the year on July 1 1945 to 2177961 on
June 30 1946
The first lien on this 2177961 remaining cash balance is for the
payment of 618455 in outstanding accounts payable and the re
maining 1559506 represents funds provided under the budget in
excess of obligations incurred and will be available for expenditure
in the next fiscal period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for operations for the past three years are compared
as follows
YEAR ENDED JUNE 30TH
1946
Personal Services 5285777
Travel Expense 2848574
Supplies and Materials 289508
Communication Services 124679
Heat Light Power Water 26609
Printing Publicity 328760
Repairs
Rents
Insurance Bonding
Equipment
Miscellaneous
2013
29975
2500
61445
4212
1945
4501953
2296393
137823
123583
18221
350347
785
40500
1250
12478
5188
1944
4242985
2223582
141249
131410
15253
380693
18400
44300
557
3282
Total Operating Expenditure 9004052
RichesPiver Co Claim
7488521 7201711
Number of Employees
at June 30th
5500000
27
21
22
The increased operating cost in the year just closed over previous
periods was attributable for the most part to increased personal
services and travel expense brought about by the addition to the
staff of one bee inspector and five other inspectors to combat infesta
tion by sweet potato weevils and white fringe beetles the latter
found for the first time this year prevalent in seventeen counties
GENERAL
The Director of the Department of Entomology is bonded in the
amount of 250000
Books and records presented for examination were found in good
condition all known receipts for the period under review were prop178
erly accounted for and expenditures were within the limits of budget
approvals and supported by proper voucher
Appreciation is expressed to the Director of the Department and
his staff for the cooperation and assistance given the State Auditors
office during this examination and throughout the year179
DEPARTMENT OF FORESTRY180
DEPARTMENT OF FORESTRY
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 12500000
Budget Balancing Adjustments Lapses
Revenues Retained
Grants from U S Government 16496002
Earnings Development Services 19391003
Transfers Other Spending Units 1000000
Total income receipts 47387005
NONINCOME
Private Trust Account 30000
CASH BALANCES JULY 1st
Budget Funds 3426174
Private Trust Account
50843179
12500000
658539
18913485
13511789
1000000
43266735
4092431
30000
47389166
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Grants to Timber Protective Org
Equipment
Miscellaneous
Total Expense payments
OUTLAYS
Equipment
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Account
29522271
2472843
3102661
597779
69035
156115
1478253
110310
20700
3292432
2413063
79829
3801718
3696170
30000
28475968
2525693
3280101
570449
72899
224671
1613319
103287
13923
2907048
1927734
60621
43315291 41775713
2157279
30000
3426174
50843179 47389166DEPARTMENT OF FORESTRY
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
181
CASH
In Bank
Petty Cash
3690512
35658
3726170
ACCOUNTS RECEIVABLE
Due from U S Government on
Reimbursements
LIABILITIES RESERVE SURPLUS
LIABILITIES
Accounts Payable
For Personal Services
For Travel Expense
For Supplies
For Communication
For Printing
For Repair
For Rent
For Equipment
RESERVES
T P O Refunds
County Unit Deposits
Aviation Contract Deposits
Georgia Aviation School 10000
King Air Service 10000
So Eastern Air Service 10000
31973
11495
230439
150
7329
9922
800
842407
3420306
7146476
740029
2108496
30000
1134515
2878525
SURPLUS
Available for Budget Approval
3133436
7146476182
DEPARTMENT OF FORESTRY
SUMMARY
FINANCIAL CONDITION
The Department of Forestry ended the fiscal year on June 30 1946
with a cash surplus of 3133436 after providing the necessary re
serve of 1134515 to cover outstanding accounts payable reserving
2848525 for County Protective Units deposits and refunds and
30000 for aviation contract deposits Assets on this date consisted
of 3726170 cash on hand and in banks and 3420306 reimburse
ments due from the U S Government
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1946
Income of the Department of Forestry is from State Appropria
tion Federal Government Grants Assessments made on County Pro
tective Units and earnings from sales and rents from which sources
a total of 48387005 was received in the year ended June 30 1946
Of this 48387005 total income 12500000 was from State Ap
propriation 16496002 Federal Grants 13052185 Protective Units
Assessments 1912346 from sale of seedlings 903519 from
tractor plowing 1304218 sales of lumber and crossties 1422118
sales of fire fighting equipment and 796617 from other sales graz
ing permits and other sources
From the 48387005 income received 1000000 was transferred
to the Herty Foundation for the operating expenses of that office as
provided by law leaving net income of 47387005 available to the
Forestry Department with which to meet the years operating cost
OPERATING COSTS FOR THE FISCAL
YEAR ENDED JUNE 30 1946
From the 47387005 available income 43315291 was expended
for the operating cost of the Department and 3801718 for pur
chase of new equipment a total of 47117009 and 269996 re
mained on hand increasing the cash balance of 3426174 held at the
beginning of the fiscal year to 3696170 on June 30 1946 the first
lien on which is for liquidation of outstanding accounts payable and
payment of County Protective Units deposits and refunds183
COMPARISON OF INCOME AND EXPENDITURES
Income receipts and expenditures for operations for the past three
years are compared as follows
YEAR ENDED JUNE 30
INCOME RECEIPTS
1946
12500000
16496002
County Protective Units 13052185
Earnings 6338818
State Appro Funds
Federal Grants
Total Income Receipts
LessTransfers Herty Foundation
48387005
1000000
EXPENDITURES
Personal Services
Travel Expense
Supplies
Communication Services
Light Power Water
29522271
2472843
3102661
597779
69035
Printing Publicity 156115
Repairs Alterations 1478253
Rents 110310
Insurance Bonding 20700
Equipment 2413063
Miscellaneous 79829
Grants to T P O 3292432
Total Expense Payments 43315291
Outlay
Equipment 3801718
Total Cost Payments
Excess of Income over Expenditures
Increasing Cash Balance 269996
Excess of Expenditures Over Income
Decreasing Cash Balance
Mumber of Employees at June 30 148
1945
11841461
18913485
8915576
4566213
44236735
1000000
Net Income Receipts 47387005 43236735
28475968
2525693
3280101
570449
72899
224671
1613319
103287
13923
1927734
60621
2907048
2157279
169
1944
12500000
12665177
6811167
2433955
34416299
1090000
33326299
21176925
1604440
1938861
442940
90242
104733
1967454
24215
139930
1861801
15408
3006090
41775713 32373039
2954110
47117009 43932992 35327149
696257 2000850
142
184
From the foregoing comparative statement it will be seen that
expenditures for operations have increased in each of the past two
years due to expanded activities but this increased cost has been
largely offset by larger Federal Grants and increased income from
County Protective units and earnings of the agency
The 47117009 expenditures in the year ended on June 30 1946
are classified as to activities as follows
Administration
County Units
C F L U A
Critical Area
Total
18141052
26508029
2310383
157545
47117009
However these are not compared with other years as prior to the
period under review expenditures were not distributed by activities
GENERAL
Department officials state that stores account and personnel rec
ords will be set up as recommended by the State Department of
Audits
Payrolls at the Herty Nursery and the C F L U A Project are
not properly signed by the employees showing receipt of wages as
should be done
Books and records of the Department of Forestry were neat and
well kept all known receipts for the period under review were prop
erly accounted for and expenditures were within the limits of budget
approvals and supported by proper voucher except as above noted
Director J M Tinker is bonded in the amount of 1000000
Appreciation is expressed to the officials and staff of the Depart
ment for the cooperation and assistance given the State Auditors
office during this examination and throughout the year185
DEPARTMENT OF GAME AND FISH186
STATE GAME AND FISH COMMISSION
RECEIPTS 1946
Total income receipts
NONINCOME
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 17520000
Budget Balancing Adjustment Lapses 8900604
Revenues Retained
Grants U S Government 2005640
Earnings Development Services 15000
28441244
3136368
1707276
186167
1945
17520000
3309309
2722070
35649
23587028
1709225
115370
52397
33471055 25464020
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
17928598
5749756
2253052
339989
64685
262598
459922
46680
24946
52505
504441
116047
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
3302734
2345301
19801
14172309
4035007
1816877
227982
58326
774714
317239
49334
39908
457670
45756
Total expense payments 27803219 21995122
1575455
1707276
186167
33471055 25464020STATE GAME AND FISH COMMISSION
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
187
CASH IN BANKS
Budget Funds
Private Trust and Agency Funds
ACCOUNTS RECEIVABLE
From U S Govt on Reimbursements
Total Current Assets
2345301
19801
2365102
793729
3158831
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Accounts Payable
RESERVES
Reserves for Private Trust and
Agency Funds not disbursed
SURPLUS
Available for Operations
Subject to Budget Approval
Total Current Liabilities
Reserves and Surplus
680685
19801
2458345
3158831188
STATE GAME AND FISH COMMISSION
SUMMARY
FINANCIAL CONDITION
QnTLate5ame and Fi8h Commission ended the fiscal year on June
30 1946 with a surplus of 2458345 available for operations sub
ifiC9nU approvals after Providing the necessary reserve of
iio m 5 CVer 0Utstandin accounts payable and reserving
19801 for private trust and agency funds held on this date
REVENUE COLLECTIONS
This is not a revenuecollecting agency since the law places this
function in the Revenue Department and in which the revenue col
lections from Game and Fish activities is to be found but does act
as agent for the Department of Revenue in the collection of certain
licenses and permits
From the sale of certain licenses and permits as detailed on page
4 of this report the Game Fish Commission collected for the ac
JnlMthe TnUe DePartment the year ended June 30 1946
dl36368 which with a balance of 186167 held at the beginning
of the period make a total of 3322535 to be accounted for Of this
3322535 to be accounted for 3302734 was remitted to the State
Department of Revenue in the period under review and 198 01 re
mained on hand at June 30 1946 to be transferred in the next fiscal
year to the Revenue Department
AVAILABLE INCOME
State Appropriation for the operation of the State Game and Fish
Commission in the year ended June 30 1946 was 17500000 with
an additional 20000 appropriated for the Atlantic States Marine
fisheries Compact to which was added 8900604 transferred from
the Emergency Fund to meet expenditures approved on budgets
SSLttatmenVf State fUndS fr the period under review
26420604 Each year Emergency allotments are authorized to brin
the operating fund in line with the revenue derived from Game and
rish sources
JS the 26420604 fund dotted by the State was
20 05640 reimbursements from the U S Government on Pittman
Robertson project expenditures and 15000 from sale of raccoons
making total income available with which to meet the years operat
mg expense 28441244 uperai189
OPERATING COSTS
From the 28441244 available income 27803219 was expended
for the operating cost of the Commission in the period under review
and 638025 remained on hand increasing the 1707276 cash
balance held at the beginning of the fiscal year to 2345301 on June
30 1946 The first lien on this remaining cash balance of 2345301
is for liquidation of 680685 in outstanding accounts payable and
the remainder of 1664616 represents the excess of funds provided
through budget approvals over obligations incurred and will be avail
able for expenditure in the next fiscal period subject to reapproval
of items on the budget
COMPARISON OF OPERATING COSTS
The 27803219 expenditures in the fiscal year covered by this re
port are compared with those of the two previous years as follows
YEAR ENDED JUNE 30TH
BY ACTIVITY
1946
1945
1944
Administration 1684992
Field Services 19691947
Coastal Fisheries 153343
State Game Farm
Bowens Mill Hatchery
Deer Creek Hatchery
Magnolia Springs Hatchery
Richmond Hill Hatchery
Summerville Hatchery
Walton County Hatchery
480839
228238
94377
32995
569137
320513
784645
Educational Museum and
4H Club Work 228873
Atlantic States Marine
Fisheries Compact 50000
General
Outdoor Georgia
25700009
PittmanRobertson Projects 2103210
20000
18213275
429084
18662359
3332763
20000
15910404
997952
16928356
3076709
Totals
27803219 21995122 20005065190
STATE GAME AND FISH COMMISSION
YEAR ENDED JUNE 30TH
BY OBJECT
Personal Services
Travel Expense
1946
17928598
5749756
Supplies and Materials 2253052
Communication Services 3 3991
Heat Light Power Water
Printing Publicity
Repairs Alterations
Rents
Miscellaneous
Insurance and Bonding
Indemnity for Personal Injuries
paid under authority of
Legislative Act 1943
Equipment
64685
262598
459922
46680
116047
24946
52505
504441
Totals 27803219
Number of Employees at June 30 107
1945
14172309
4035007
1816877
227982
58326
774714
317239
49334
45756
39908
457670
1944
12473845
3433776
1396884
239826
45735
842210
198508
43858
126662
89295
1114466
21995122 20005065
91
73
In prior years activity costs have not been available showing
amount expended for Administration Hatcheries Museum etc as
shown above
On June 30 1946 the Department had sixteen more employees than
it did at the close of the preceding fiscal period and expenditures
the past year increased 5808097 of which 3756289 was in salaries
and wages 1714749 in travel expenses and 337059 in other
costs This increased cost is attributable for the most part to more
adequately staffing the Ranger districts in order to meet the increase
m hunting and fishing which has occurred since the end of the war
The increased hunting and fishing in the State is reflected in the
following comparative statement of licenses sold from which it will
be seen that in the year just closed there was 9024760 more revenue
from hunting and fishing license sales than in the previous year and
14660300 more than two years ago these figures being taken from
audit reports of the State Department of Revenue for the respective
years
1946 1945 1944
Hunting Licenses Sold 18624700 12096740 82799 75
Fishing Licenses Sold 9365125 6868225 5049550
Totals 27989825 18965065 13329525191
There was also an increase in business license taxes in the past
year of 1036172 collected for the Revenue Department by the
Coastal Fisheries Division of the Game Fish Commission due to
the fact that the past year the State of Florida had a closed season
which forced boats fishing in Georgia waters to unload at Georgia
ports and paying Georgia taxes
GENERAL
The Director of the Game and Fish Commission is bonded in the
amount of 1000000 as is also the Supervisor of the Coastal Fisher
ies and the Cashier is under 500000 bond
All known receipts for the period under review were properly ac
counted for and expenditures were within the limits of budget ap
provals and supported by proper voucher
Appreciation is expressed to the officials and employees of the
Commission for the cooperation and assistance given the State Aud
itors office during this examination and throughout the year192
STATE GAME AND FISH COMMISSION
ANALYSIS OF AGENCY ACCOUNTS
YEAR ENDED JUNE 30 1946
RECEIPTS
NONINCOME
Business License Tax
Boat License
Power Resident
Power NonResident
Bateau
License Plates
206775
778835
29675
43120
Salt Water Fishing License
Resident
Alien
Shrimp Tax
Oyster Tax
Crab Tax
271200
161000
Total Business License Tax
NonBusiness License Tax
Fishing Permits in Federal Refuge 101600
Less To U S Forest Service 74000
Hunting Permits in Federal Refuge 124500
Less To U S Forest Service 62250
Special Permits to Hold Game 6200
Earnings Regulatory Fees
Oyster Leases
Fines
Game Fish Law Violations
DEDUCTIONS FOR ACCOUNTING CONTROL
To State Revenue Department
Business License Taxes 2650719
Earnings Regulatory Fees 29330
2680049
Fishing Permits in Federal Refuge 74000
Hunting Permits in Federal Refuge 62250
Special Permits to hold game 6200
Fines 480235
CASH BALANCE JULY 1 1945
Office Account
Coastal Fisheries Account
46400
139767
PAYMENTS
CASH BALANCE JUNE 30 1946
Coastal Fisheries Account
1058405
432200
858553
133800
47795
2530753
96050
29330
480235
3136368
3302734
186167
19801
19801193
GENERAL ASSEMBLY194
GENERAL ASSEMBLY
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
25000000
17500000
25000000
2000000
Total income receipts 42500000 27000000
CASH BALANCES JULY 1st
Budget Funds
Totals
3199367
939576
45699367 27939576
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies
Communication
Publications
Acts and Journals
Constitutional Amendments
Repairs
Rent
Insurance
Equipment
Miscellaneous
CASH BALANCES JUNE 30th
Budget Funds
Totals
8436512
4765882
196175
98362
1577565
28311410
20000
1250
75677
600000
1616534
18960915
3503185
1577067
151417
171311
376314
Total Expense payments 44082833 24740209
3199367
45699367 27939576
The State Treasury is disbursing agent for the General Assembly195
GENERAL ASSEMBLY OP GEORGIA
SUMMARY
FINANCIAL CONDITION
At the close of the year on June 30 1946 the General Assembly
of Georgia had a cash surplus of 1616534 available for expendi
ture on approved budgets in the next fiscal period and reported no
outstanding accounts payable or other liabilities
AVAILABLE INCOME
Appropriation to the General Assembly for the period under re
view was 25000000 which was increased to 42500000 by allot
ment of 17500000 from the Emergency Fund through Budget
allotments as provided by law to meet expenditures approved on
budgets
OPERATING COSTS
In the fiscal year ended June 30 1946 there was expended 440
82833 for the General Assemblys operating costs of which 282
45560 was paid to the County papers of the State for publishing the
proposed new Constitution and 65850 for printing 98M copies of
A Peoples Constitution a total of 28311410 1577565 for pub
lishing and mailing 1945 Georgia Laws Journals and Resolutions
600000 annual dues to the Council of State Governments and 135
93858 for expense of special session of the General Assembly and ad
interim committees
The 44082833 expenditures in the period exhausted the 425
00000 income made available and reduced the 3199367 cash held
at the beginning of the fiscal year on July 1 1945 to 1616534 on
June 30 1946 and this remaining balance will be available for ex
penditures in the next fiscal period on approved budgets
The General Assemblys expenditures of 44082833 in the period
covered by this report compare with 24740209 for the previous
year ended June 30 1945 and 11098971 two years ago
A large part of the increased expenditures in the year just closed
over previous periods is due to the cost of publishing the proposed
new State Constitution as authorized in Resolution 29 page 1223
Georgia Laws 1945 which reads in part as follows
Whereas Because of the volume of wordage in the amend
ment revising the Constitution the regular legal advertising
rates would be too excessive and expensive and196
Whereas the General Assembly desires broad publication of
the said amendment for the enlightment and information of the
people at reasonable rates
It is therefore Resolved by the House of Representatives
the Senate concurring that the Governor be and he is hereby
directed to contract for and in behalf of the State for special
rates governing the publication of the amendment revising the
Constitution of 1877 which in effect submits a new Constitu
tion to the peope of Georgia for ratification or rejection
Resolved further that the proposed new Constitution be ad
vertised as widely and as economically as the importance and
facts justify so that the people will know and understand the
proposed revised Constitution upon which said revised Constitu
tion they are called to express approval or disapproval according
to the constitutional method of amending the Constitution of
Georgia
Provisions of the Constitution in effect at the time this resolution
was adopted regarding proposed amendments required the General
Assembly to cause such amendment or amendments to be published
m one or more newspapers in each Congressional District for two
months previous to the time of holding the next general election
The General Assemblys operating cost was further increased by
provisions of the Constitution adopted August 13 1945 which fixed
the per diem of members of the General Assembly at 1000 plus
500 per day for maintenance expense Per diem of the President
Pro Tern of the Senate and Speaker of the House was fixed at 1500
with 500 per day for maintenance expense Prior to the adoption of
the Constitution in August 1945 General Assembly members were
paid 700 per day and the President of the Senate and Speaker of
the House 1000 each
In the period under review the General Assembly was in session
fifteen days from January 14th through the 28th 1946
GENERAL
The State Treasurer acts as disbursing officer for the General
Assembly and prior to the fiscal year ended June 30 1945 the op
erating account of the General Assembly was reported as a part of
the Treasury Department
Books and records were found in good condition all receipts for
the period under review were properly accounted for and expendi
tures were within the limits of budget approvals and provisions of
State law
Appreciation is expressed to the Treasurer and his staff for the
cooperation and assistance given the State Auditors office during
this examination and throughout the year197
DEPARTMENT OF GEOLOGY MINES198
DEPARTMENT OF GEOLOGY MINES AND MINING
RECEIPTS 1946 1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 4500000 4500000
Budget Balancing Adjustments Lapses 552895 5 so n
Revenues Retained mu
Donations 2000 00 flo
Earnings Development Services 288090 216 32
Total income receipts 5540985 4171412
CASH BALANCES JULY 1st
Budget Funds t rnK 0
150543 75299
5691528 4246711
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
CASH BALANCES JUNE 30th
Budget Funds
4373688
159372
150028
69267
9926
151652
40379
188400
2500
78594
16121
451601
3321446
192954
105612
73461
5746
158674
13257
136200
2500
83834
2484
Total expense payments 5239927 96L68
150543
5691528 4246711DEPARTMENT OF GEOLOGY MINES AND MINING
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
Cash in Bank
LIABILITIES AND SURPLUS
LIABILITIES
Accounts Payable
For Travel Expense
For Supplies
For Printing
For Equipment
For Museum
20000
1125
224300
27630
13857
199
451601
286912
SURPLUS
For Budget Approval
164689
451601200
DEPARTMENT OF GEOLOGY MINES AND MINING
SUMMARY
FINANCIAL CONDITION
The Department of Mines Mining and Geology ended the fiscal
year on June 30 1946 with a cash surplus of 164689 after pro
viding the necessary reserve of 286912 to cover outstanding ac
counts payable
INCOME AVAILABLE FOR OPERATIONS FOR THE
FISCAL YEAR ENDED JUNE 30 1946
State Appropriation for the operation of the Department for the
year ended June 30 1946 was 4500000 which was increased to
5052895 by transfer of 552895 from the State Emergency Fund
to meet expenditures given Budget Approval as provided by law
In addition to the 5052895 funds provided by the State gift of
200000 was received from Emory University 124355 reimburse
ments from the Tennessee Valley Authority 150000 in rents and
13735 from sales making total income available for the period
5540985
OPERATING COSTS FOR THE FISCAL
YEAR ENDED JUNE 30 1946
From the 5540985 income available 5239927 was expended for
the operating cost of the Department and 301058 remained on
hand increasing the 150543 cash held at the beginning of the
fiscal year on July 1 1945 to 451601 on June 30 1946
The first lien on this 451601 remaining cash balance is for liquida
tion of 286912 in outstanding accounts payable and the remainder
of 164689 represents funds which have been provided through
budget approvals in excess of obligations incurred and will be avail
able for expenditure in the next fiscal period for items reapproved
on the budget
The Emory University Field Station at Newton Georgia con
tributes 200000 annually to supplement the Departments allotment
for cooperation with the U S Geological Survey of water resources
survey or stream gaging in Georgia Expenditures for this survey
are made by the U S Geological Survey and the State Department
reimburses this Federal Agency for its share of the cost
The Tennessee Valley Authority cooperates with the State on201
special projects reimbursing the State Department of Geology for
onehalf of the costs as bills are rendered
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared as follows
YEAR ENDED JUNE 30TH
1946
1945
1944
BY ACTIVITY
Mines Mining and Geology
General
Museum
2702914
151988
Water Resources Survey 2292500
T V A Cooperative Project 92525
2407523
97835
1577500
13310
2381150
22830
1500000
Totals 5239927 4096168 3903980
BY OBJECT
Personal Services 4373688
Travel Expense
Supplies Materials 150028
Communication Services
Light Power Water
Printing Publications 151652
Repairs Alterations
Rents
Insurance Bonding
Equipment
Miscellaneous
373688 3321446 3186421
159372 192954 189859
150028 105612 94255
69267 73461 63098
9926 5746 5948
151652 158674 163663
40379 13257 3171
188400 136200 156200
2500 2500 890
78594 83834 22142
16121 2484 18333
Number of Employees
at June 30
5239927 4096168 3903980
12
10202
The increase of 1143759 in the year just closed over expendi
tures for the preceding year ended June 30 1945 is due to increased
personnel and expanded activities 295391 of the increase being
in general operations of the Department 54153 in museum costs
715000 in Water Resources Survey and 79215 in T V A Proj
ects
GENERAL
Books and records of the Department of Mines Mining and Geology
were found in good condition all receipts for the period under review
were properly accounted for and expenditures were within the limits
of budget approvals and supported by proper voucher
The Director of the Department is bonded in the amount of
500000
Appreciation is expressed to the Director and his staff for the co
operation and assistance given the State Auditors office during this
examination and throughout the year203
GOVERNOR204
GOVERNOR
RECEIPTS
INCOME PROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total Income Receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Total
1946
11250000
2680262
2248294
407538
1945
11250000
727772
13930262 11977772
6410747
1858038
16586094 20246557
PAYMENTS
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Total
9029250
239355
599769
687893
1534011
120966
341738
23269
32427
324845
876642
Total Expense Payments 13810165
2248294
527635
8632000
275145
688733
619096
1480017
332656
396906
13750
6360
185580
798029
13428272
6410747
407538
16586094 20246557205
EXECUTIVE DEPARTMENT
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH BALANCE
LIABILITIES SURPLUS
ACCOUNTS PAYABLE
SURPLUS
For Future Operations
Subject to Budget Approval
527635
172547
355088
527635206
EXECUTIVE DEPARTMENT
SUMMARY
FINANCIAL CONDITION
The office of the Governor of the State of Georgia which has under
its control numerous activities was in good financial condition at the
close of the fiscal year on June 30 1946 having a cash surplus of
355088 available for operations subject to budget approvals after
providing the necessary reserve of 172547 to cover outstanding
accounts payable
REVENUE COLLECTIONS
In the year ended June 30 1946 the Governors office collected
21550 in fees 68440 in rent on Capitol Annex soda fount 21040
from rent of telephone pay stations 100 rent from Baldwin County
Board of Education and 90634 from sale of waste total of 2
01764 all of which has paid into the State Treasury in the period as
provided by law
AVAILABLE INCOME
To meet the operating cost of the office of the Governor in the
period under review there was provided by State Appropriation and
emergency fund transfers 13930262 of which 6233859 was for
operating the Executive Department 750000 for allowance to
Governor for certain Mansion expense 383096 for rewards election
blanks Governors Conference dues and special committee expenses
and 6563307 for operating the State Capitol Buildings and Grounds
the maintenance of Confederate Cemeteries the repairs furnishings
equipment heat lights power water and upkeep of grounds at the
Mansion and for insurance on public property not otherwise provided
for
OPERATING COSTS
From the 13930262 available income 13810165 was expended
for the operating cost of the various activities coming under the con
trol of the Governors office and 120097 remained on hand in
creasing the 407538 cash balance held at the beginning of the
fiscal year to 527635 on June 30 1946
The first lien on this 527635 remaining cash balance is for liqui
dation of 172547 in outstanding accounts payable and the remaind207
EXECUTIVE DEPARTMENT
er of 355088 will be available for expenditure in the next fiscal
period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for the operating cost of the Governors office for
the past three years are compared as follows
YEAR ENDED JUNE 30
1946
1945
1944
GOVERNORS OFFICE
Personal Service 4491161
Travel Expense Other
than Governor 42554
Supplies 157022
Communication
Postage 158655
Tel and Tel 471972
Repairs 10120
Publications 9550
Rents 8269
Insurance Bonds 8335
Equipment 59658
4234300 3707750
26146
210994
159240
405969
3117
8300
6360
75321
21013
162461
195889
377255
12500
16923
1800
10000
35563
Totals
5417296 5129747 4541154
GOVERNORS TRAVEL
Automobile Supplies Rep
Automobile Insurance
Other Travel
95340 122366 104218
2000 2600
63531 74209 76233
Totals 160871
196575
183051
PRISON SYSTEM
Personal Service
Travel
Reward Notices
Rewards
25000 113400 200350
1415 2145 1800
00000 15000 180000
Totals 126415
17145 495550
GOVERNORS CONFERENCE
Dues
10000
20000
8177208
EXECUTIVE DEPARTMENT
YEAR ENDED JUNE 30
1946
1945
1944
GOVERNORS ADVISORY COUNCIL
Printing
CONSERVATION DEPARTMENT
Personal Service 876766
Travel Expense
Supplies
Communication
Repairs
Equipment
Miscellaneous
72131
8379
26000
18902
3474
Totals 1005652
SURPLUS PROPERTY DIVISION
Personal Service
Travel
Communication
99500
20889
1800
Total
122189
SURVEY HOTELS AND
MOTOR COURTS
Personal Service
Travel
Printing
40000
11000
8650
Totals 59650
WAR VETERANS MEMORIAL
BUILDING COMMITTEE
Travel
4828
INTERSTATE COOPERATION
COMMITTEE
Travel 20997
ATLANTIC STATES MARINE
Fisheries Commission
ELECTIONS 118865
SANITY COMMISSION
MARSH LAND APPRAISAL
PUBLISHING CONSTITUTION
AMENDMENTS
3850
312750
48766
9384
24521
205
4025
655000
4967
5966
9335
1025
1750
899651 678043
3425 19000 26525
380278 12610
3100
29048
75065
7400209
EXECUTIVE DEPARTMENT
YEAR ENDED JUNE 30
1946
MEETING PRESIDENTIAL ELECTORS
Personal Service
Travel
Total
CAPITOL BUILDING GROUNDS
Personal Service 3318383
Supplies 364412
Communication 11952
Heat Lights Water 1446284
Repairs 133796
Rents 15000
Equipment 212353
Miscellaneous 13168
Totals 5515348
CASSVILLE CONFEDERATE
CEMETERY
Personal Service
8400
KINGSTON CONFEDERATE
CEMETERY
Personal Service
8400
MARIETTA CONFEDERATE
CEMETERY
Personal Service 161640
Repairs Supplies
Totals 161640
GOVERNORS MANSION
Personal Service Supplies 750000
Heat Light Water 87727
Repairs Mansion Furniture 172248
Insurance on Silver 22092
Furnishings Fixtures 34122
Totals 1066189
Totals 13810165
Number on all payrolls June 30 42
1945
9100
9100
47
1944
60000
29440
89440
3237420 3012782
452219 364882
7361 6115
1388822 1388450
247801 738269
13750 15000
51529 1435
13029
5411931 5526933
7000
7000
163720 727 147540 2325
164447 149865
750000 93537 115158 44248 750000 90291 89324 305881
1002943 1235496
13428272 12910952
40
Appropriation Act approved 12943 provides 62500 monthly allowance to
Governor to cover Mansions cost for servants hire food laundry and other
supplies Act also provides for bills for heat lights water furnishings and
equipment to be paid in addition to the allowance210
EXECUTIVE DEPARTMENT
GENERAL
The Surplus Property Division for which expenditures of 122198
were made through the Governors office in the period under review
is now operated as a separate State Agency
Included in salary and travel schedule for the year ended June 30
1946 in payment of 36284 travel expense to H W Oliver for the
Conservation Department Mr Oliver drew no salary from the Gov
ernors office but was paid for his services as shown in the several
reports by the Department of Forestry Department of Parks De
partment of Geology Mines and Mining and the Game Fish Com
mission
In the period covered by this report 3500000 insurance was placed
on the silver from the Battleship Georgia on which premium of
22092 was paid by the Executive Department
M E Thompson was succeeded as Executive Secretary by Ivan
Allen Jr on August 21 1945 who in turn was succeeded by P T Mc
Cutchen Jr on March 1 1946 each of whom was bonded in the
amount of 1000000 The bookkeeper for the Executive Department
is bonded for 500000
Books and records of the Governors office were found in good
condition all receipts were properly accounted for and expenditures
were within the limits of budget approvals and provisions of State
law The Governor and his Executive Secretary have maintained a
policy of requesting the State Auditor to preaudit the accounts of the
Executive Department prior to payment and this has been done on all
bills paid in the period covered by this report
Appreciation is expressed to the Governor and the staff of the
Executive Department for the cooperation and assistance given the
State Auditors office during this examination and throughout the
year212
HERTY FOUNDATION
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Revenues Retained
Donations
Earnings Services of Development
Transfers Other Spending Units
Total income receipts
422984
1278974
1000000
2701958
455500
1435209
1000000
2890709
CASH BALANCES JULY 1st
Budget Funds
Total
646666
128080
3348624 3018789
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
Total
1261738
23372
333794
30365
432716
13750
15556
300000
12297
52700
4460
2480748
867876
1278655
21623
349808
22950
363083
5735
5236
300000
18783
4500
1750
2372123
646666
3348624
3018789HERTY FOUNDATION
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
213
Cash on Hand and in Bank
891861
RESERVE AND SURPLUS
RESERVE
U S Tax not remitted
SURPLUS
For Operations
Total
23985
867876
891861214
HERTY FOUNDATION
SUMMARY
FINANCIAL CONDITION
The Herty Foundation ended the fiscal year on June 30 1946 with
a cash surplus available for operations subject to budget approvals
of 867876 after reserving 23985 for U S Taxes to be remitted
to the Federal Government and reported no outstanding accounts
payable
AVAILABLE INCOME
The Foundation received for its support from the Department of
Forestry in the year ended June 30 1946 1000000 which was
supplemented by 1276153 earnings for research 2821 from sale
of scrap material and 422984 in gifts making total income avail
able for the period 2701958
OPERATING COSTS
From the 2701958 available income 2480748 was expended for
the operating cost of the Foundation in the period under review and
221210 remained on hand increasing the 646666 cash balance
on hand at the beginning of the year to 867876 on June 30 1946
and this amount will be available for expenditure subject to budget
reapprovals in the next fiscal period
COMPARISON OF OPERATING COSTS
Expenditures for operations for the past three years are compared
as followsNumber of Employees at June 30
215
HERTY FOUNDATION
YEAR ENDED JUNE 30
EXPENDITURES
1946
Personal Services 1261738
Travel Expense 23372
Supplies and Materials 333794
Communication Services 30365
Heat Light Power Water 432716
Printing
Repairs
Rents
Publicity
Miscellaneous
Insurance and Bonding
Equipment
13750
15556
300000
4460
12297
52700
1945
1278655
21623
349808
22950
363083
5735
5236
300000
1750
18783
4500
1944
1107351
47628
149099
22088
220931
1600
41356
72062
7425
Totals 2480748
2372123 1669540
In the year ended June 30 1944 donations in kind were not re
flected in the statement of receipts and payments which accounts
for the fact that expenditures for that year are considerably less
than for the past two years when such gifts were reported
GENERAL
The Herty Foundation does experimental work to devise methods
of improving products manufactured from wood pulp and create new
uses for it charging for work done on a basis of cost of supplies
plus a per diem to cover overhead
Purchases by the Foundation are not supported by State purchase
orders as required by law of all State departments
No evidence was found to show that any of the officers or em
ployees of the Foundation were bonded
All known receipts for the period under review were properly
accounted for and expenditures were within the limits of budget
approvals and supported by proper voucher except as above noted
Appreciation is expressed to the officials and staff of the Founda
tion for the cooperation and assistance given the State Auditors of
fice during this examination and throughout the year217
DEPARTMENT OF
HIGHWAYS218
STATE HIGHWAY DEPARTMENT
RECEIPTS 1946
INCOME STATE REVENUE ALLOTMENTS
Appropriation R aKr nnn
P oo5000000
Budget Balancing Adjustments 24 600 412 07
Revenues Retained
Grants from U S Government 2410 449 98
Grants from U S Government
WPA noncash
County Construction Participation
Other Participation
Miscellaneous Sales Rents
Interest on Investments
U S Government for all highways
Camp Stewart area
Total Income Receipts
NONINCOME
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
Sinking Fund
Total
4202079
2931040
3133558
75039
1945
685000000
647718034
205548062
18813274
6416187
4022746
6621010
217357
84840000
3396427921 1622796670
117365000
957264985
160000
68139500
820949574
266689101
4471217906 2778574845219
STATE HIGHWAY DEPARTMENT
PAYMENTS 1946
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
258148972
18194115
54124885
3215344
1677524
353247
Repairs 432984259
Rents
Insurance
Indemnities
Heat Light Power Water
Publications
Grants to Counties for Roads
Miscellaneous
5978369
1320663
3397535
481701303
731968

1945
201501065
13559792
51526927
2879799
1639066
67769
291500759
5177019
396417
4788753
430000000
1479937
Total Expense Payments 1261828184 1001557429
OUTLAYS
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Miscellaneous
Contractors
Equipment
68112253
16381650
24389458
179222
36052
165500
2874266
421082
67166
556913782
51479559
NONCOST
County Participation Refunding Certificates 150000
Private Trust Accounts 101045000
CASH BALANCES JUNE 30th
Budget Funds 2370844732
Sinking Fund 10000
Private Trust Accounts 16320000
Total 4471217906
40194538
10980000
2576022
127671
36310
15400
4089109
509391
6578784
404244357
15572248
Total Outlay Payments 721019990 484923830
266529101
68139500
957264985
160000
2778574845
Incudes U S Bonds temporary investment
40000000220
STATE HIGHWAY DEPARTMENT
BALANCE SHEET
JUNE 30 1946
ASSETS
BUDGET FUND
Current
Cash in Banks
Construction Funds in
State Treasury
For Suspended Contracts
For Matching Fed Funds
accured prior to
7145
1320712720
90746447
For Matching Fed Funds
194546 Fed Program
For Overallotted
to lapse
32690915
926582650
112000 1050132012
U S Government Vouchers
in transit earned
84024646 2454869378
Other
Accounts Receivable
Advances
Inventory tire tubes
Inventory Supplies and
Materials
Undistributed charges Miscell
Undistributed State Force
Charges
Total
Reserve for defeated assets
SINKING FUND
Cash in bank
1919838
311630
391601
18755112
1206715
1233123
23818019
23818019
10000
CAPITAL INVESTMENTS
Buildings and lands
Road Equipment
Other Equipment
Roads and Bridges
Construction cost to date
on completed construction
On Construction in Progress
63588083
99386083
14948359 177922525
27689760962
1533350984
29223111946
H01034471STATE HIGHWAY DEPARTMENT
BALANCE SHEET
JUNE 30 1946
221
PRIVATE TRUST OR AGENCY
FUNDS
Cash in bank U S
Withholding Tax
Cash in banks
Contractors deposits
FEDERAL FUNDS AUTHORIZED
UNALLOTTED
Federal AidRegular
Strategic Net Work
Federal AidSecondary
Federal AidGrade Crossings
National Recovery
Works Program
Urban Highways
Eestimated on Approvals See contra
On Unrecorded Commitments
On Approved Appro
Unallotted
1580280
16320000
557902620
2111135
469532773
156633060
1463746
106198260
162200800
17900280
1456042394
184454708
247143150
1024444536222
STATE HIGHWAY DEPARTMENT
BALANCE SHEET
JUNE 30 1946
LIABILITIES COMMITMENTS RESERVES
BUDGET FUND
CONSTRUCTIONTO COMPLETE Scheduled
Active ContractsAllot Bal unexpended
100 State Fund Contracts i 733 g14 42
State Fed Contracts 1010602722
Less Fed Partic Receiv 595413759 415188963
State Funds NonCash
WPA County 61498150
Less NonCash Partic Rec 341025 61157125
Suspended Contracts
100 State Funds 82657396
State Fed Contracts 4369396
Less Fed Partic Receiv 3023394 1346002
87603398
Less percentage retained 32q oo
Let Contracts appros
unallot est
100 State Federal Con
tracts Committed 166378202
State Federal Con
tracts Committed 349996164
Less Fed Est Cash
Partic contra 184454708 160541456
Approved for adv andor
awarding Appros unallotted
1004 State Fds for
letting Sch 60941251
State Fed for letting
est Sch Less Fed Est
Cash Partic 309432743
contra 247143150 62289593
ALLOTMENT BALANCES FOR
Maintenance under contract 942 813 47
Special Maintenance allotments 708804 77
Special Maint unrecorded as allots 630 74048 73
ST7S rvrx 6903li64
t ederal Cash Partic Receivable 69031164
649707530
87571398
326919658
123230844
172566697223
STATE HIGHWAY DEPARTMENT
BALANCE SHEET
JUNE 30 1946
BUDGET FUND Continued
APPROPRIATIONS UNALLOTTED
Special Maintenance and Center Line
Administration General
Compensation Claims
Equipment
PURCHASE ORDERS Allotments Encumbered
ACCOUNTS PAYABLE
Encumbrances Unliquidated
RESERVES OF SURPLUS
Retained percentage inactive
contracts above
Post War Construction
To be lapsed 63047
Machinery Replacement
Emergency Fund
To match Fed Aid accrued prior
to 7145
19753713
5519140
243510
6868506 32384869
91215153

19808
32000
3175049
112000
471744
8228679
32690915
To match Fed Aid 19451946 Fed Prog 926582650
Total Budget Funds
971293037
2454869378
SINKING FUND Unpaid pastdue Refunding Certificate 10000
INVESTED FUNDS Contra In Plant Equip Highways 29401034471
PRIVATE TRUST OR AGENCY FUNDS Contra 17900280
FEDERAL FUNDS AUTHORIZED UNALLOTTED 1002444536
224
STATE HIGHWAY DEPARTMENT
SUMMARY
FINANCIAL CONDITION
The State Highway Department ended the fiscal year on June
30 1946 in excellent financial condition with cash and currently
realizable assets of 2454869378 all State Funds with which to
liquidate every known obligation of the Department and provide for
appropriations and reserves including State matching funds for all
accrued and existing Federal programs as follows
For completing construction active 649707530
For completing construction suspended contracts 87571398
Let Contracts to be executed 326919658
Approved appropriations for
Proposed construction 123230844
Maintenance
172566697
32384869
91195345
471744
3175049
8228679
32000
112000
32690915
Matching Federal Aid 194546 Program 926582650
Appropriations Unallotted for special maintenance
administration and equipment
Purchase orders and unliquidated encumbrances
Reserves
For Replacement Machinery
For Postwar Construction
For Emergency
For Retained Percentage inactive contracts
For Funds to be lapsed
Matching Federal Aid accrued
prior to July 1 1945
Total 2454869378
On June 30 1946 the Department also had a Sinking Fund of
10000 for paying an unpresented 1940 Highway County Refund
ing Certificate of Indebtedness and held 17900280 Private Trust
and Agency Funds of which 1580280 was U S Withholding Taxes
to be remitted the Federal Government and 16320000 was Con
tractors deposits Net amount of Federal Funds on hand and un
allotted on this date after providing for participation on contracts
and lettings already approved was 1002444536
The Highway Department had at June 30 1946 177922525 in
vested in lands buildings and equipment and 29223111946 invested
in roads and bridges the investment in roads and bridges represent
ing the amount which has been expended on construction since be225
STATE HIGHWAY DEPARTMENT
ginning of the Department and under construction on this date with
out provision for depreciation
AVAILABLE INCOME
The total income received by the Department for the year just
closed was 3396427921 distributed as follows and compared with
income of previous years
FISCAL YEAR ENDED
JUNE 30
STATE
Administration
Maintenance
Construction
GrantsinAid to Counties
Subtotals
FEDERAL AND WPA
PARTICIPATION OTHER
SALES AND MISCELLANEOUS
CAMP STEWART AREA CONDEMNATION
1946
69365474
577606666
2016367764
481701303
3145041207
245247077
2931040
3208597
Totals 3396427921
1945
49446064
601300199
251971771
430000000
1332718034
224361336
10438933
6838367
48440000
1622796670
The large increase in construction funds resulted from the State
matching the Federal programs These funds are provided in accord
ance with Resolution of the 1946 General Assembly authorizing 11
58102500 for the fiscal year ended June 30 1946 and like amount
for each ensuing year for this purpose to match Federal allotments
made to Georgia by a recent Act of Congress
OPERATING COST AND OUTLAY
From the 3396427921 available income for the year 12618
28184 was expended for administration maintenance and Grants to
Counties and 721019990 for surveys construction and equipment
outlay a total of 1982848174 and 1413579747 was added to
the cash reserves making the total cash reserves 2370844732 on
June 30 1946
This 2370844732 remaining cash reserves together with 840
24646 U S Government vouchers earned and in transit making a
total of 2454869378 represents the cash and currently realizable226
STATE HIGHWAY DEPARTMENT
assets of the Department on June 30 1946 and which is available to
liquidate all obligations and provide for appropriations and reserves
as summarized in the first paragraph of this Summary on Page 1
The expenditures of 1982848174 in the year just closed together
with 150000 for retirement of Refunding Certificates compared
with those of the previous year in the statement following
YEAR ENDED JUNE 30TH
BY ACTIVITY
Administration
Maintenance
Surveys
1946
72162 551
1 707964330
64528544
Construction 605011887
Equipment 51479559
Highway Refunding Certificates 150000
State Aid to Cos for Roads 481701303
Totals
BY OBJECT
Expense
Personal Services
Travel Expense
258148972
18194115
54124885
68219343
Supplies and Materials
Repairs
Payments to Contractors 364764916
Indemnities 3397535
Grants to Cos for Roads 481701303
0ther 13277115
Outlay
Personal Services
Travel Expense
Supplies and Materials
Repairs
68112253
16381650
24389458
2874266
Payments to Contractors 556913782
Equipment 51479559
Other 869022
Total Outlay Payments 721019990
Debt
Highway Refunding Certificates
Totals
1945
54541718
517015711
29788376
439563206
15572248
266529101
430000000
1982998174 1753010360
201501065
13559792
51526927
53245632
238255127
4788753
430000000
8680133
Total Expense Payments 1261828184 1001557429
40194538
10980000
2576022
4089109
404244357
15572248
7267556
484923830
150000 266529101
1982998174 1753010360
Number of Employees
On Payroll June 30th
1572
1020227
STATE HIGHWAY DEPARTMENT
From the foregoing statement it will be seen that in the year end
ed June 30 1946 260270755 more was expended for expense and
236095160 more for outlay than in the previous fiscal period and it
is expected expenditures will increase further in subsequent years
as road and bridge materials and personnel become available Of the
increase in the year just closed 51701303 of the increase was in
Grants to Counties for Roads Legislative Act of 1945 increasing
the appropriation to Counties from 430000000 to 481701303
GENERAL
The present organization of the Highway Department derived
from Act of 1943 creating a State Highway Department under a
State Highway Director and twelve State Highway Commissioners
one Commissioner to be appointed for each of the ten Congressional
Districts and two from the Stateatlarge and a Treasurer The Di
rector the Treasurer and the Commissioners are appointed by the
Governor and confirmed by the Senate the Commissioners for a
term of four years to be concurrent with that of the Governor and the
Director and the Treasurer to serve at the pleasure of the Governor
The Treasurer is the fiscal officer of the Department and is charged
with the receipt and disbursement of all funds
Bonds covering the Highway Director and the Treasurer of 100
00000 each were inspected and also a 10000000 primary com
mercial blanket bond on personnel covering fraud and dishonesty
insurance Bank deposits are protected by U S Securities pledged
by depository banks
The Highway Departments system of accounting is adequate for
recording classifying controlling and reporting purposes however
because of the restrictions on expenditures by the General Assembly
it is recommended that installation of subsidiary ledgers be made for
supporting the control ledger accounts Appropriation for Construc
tion and Appropriation for matching Federal Aid These subsidiary
ledgers would break down the control accounts into the construction
projects which are in the status of
1Approved on construction to be let and
2Let or awarded but unrecorded unrecorded commitments and
will show the transaction of each project as it passes from status
1 to status 2 and to the allotment status and reflect the over
runs underruns increases and decreases228
STATE HIGHWAY DEPARTMENT
All receipts for the period under review were properly accounted
for and expenditures were within the limits of budget approvals
and supported by proper voucher
Appreciation is expressed to Director George T McDonald and
Treasurer Tom Wisdom and the other officials and staff of the High
way 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 ap
proved budgets The staff of this Agency of State are to be com
mended for maintaining the excellent financial condition that is re
flected by this report229
STATE HIGHWAY DEPARTMENT
STATE AID TO COUNTIES FOR ROADS
Acts 1945 p 316 amending Code 1933 Sec 921404
STATE AID GRANTS
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
In Fiscal Jan 1 1924
Year June 30 1946
3807469 53700974
2760969 38717329
2156295 31924566
2225120 27364240
1884071 33260580
2057360 29937385
2421762 31393883
3686104 53625695
2501648 28063498
3944811 51770477
2310844 36905769
1799886 24251206
2813509 39645269
3886535 54188619
2842390 46628828
6446557 63044617
7500000 65139021
1846278 30506775
2140625 32593212
2603040 41798057
2484441 26243861
5009745 64498426
1750000 17875353
3211399 39045359
2700132 40711263
1750000 25373879
2245399 27708543
4021623 39918986
1750000 23468406
1750000 26795280
1910187 29813739
4476664 55589254
3591778 50519173
3984139 49954287
4377421 59084881
2470922 34816319
1872087 27147413
3769062 52596746
2457403 39040553
3324161 35528604
1869015 27936402
2783397 34088660
4391862 50928460
4457307 39985222
230
STATE HIGHWAY DEPARTMENT
STATE AID TO COUNTIES FOR ROADS
STATE AID GRANTS
County
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
Laurens
Lee
Liberty
In Fiscal
Year
4219801
4234242
2310229
2161213
3165619
2631000
5107760
3301424
6096497
1809408
1988536
2380590
3424325
2361540
3090035
7500000
2757282
1750000
2479832
2650972
4575599
2989563
4625067
2812586
3759230
3104783
2952079
3725432
2866970
2661725
3224612
2694909
2258303
2910293
3759537
2507177
5786787
2252465
2319754
2732701
1750000
3106320
6465200
2686920
3699010
Jan 1 1924
June 30 1946
53862270
41401913
35688957
24935116
45280257
36222426
34125401
47690735
85888734
21974942
29638252
27676519
52991296
28113214
44821028
74369500
33390344
18179775
42004931
41676600
54246877
44266655
66838745
40703690
57212305
45164027
33001902
48145720
38043550
30573095
42203314
48708072
35332676
49340897
50317792
25413727
69692112
35518635
34583229
45355771
27174735
36564361
80916589
26642469
43092213231
STATE HIGHWAY DEPARTMENT
STATE AID TO COUNTIES FOR ROADS
STATE AID GRANTS
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
Stephen
Stewart
Sumter
Talbot
Taliaferro
Tattnall
Taylor
Telfair
In Fiscal
Year
2160904
1929236
4685902
2286878
4827238
2991407
2333273
2394723
1785749
4339322
1750000
4882544
3975843
2317910
3038724
2007585
2707813
3529098
1782062
2855604
3230142
1750000
2820575
2310843
1839825
2231880
1962112
2624855
1750000
2032166
2173809
3804396
1821391
1750000
6054713
1939375
2195009
2010965
2005127
3859089
3128441
1750000
3731577
3210478
4510461
Jan 1 1924
June 30 1946
28384325
33067329
67350183
39106888
54943760
47115410
31943643
29780067
28521136
58717608
25744991
65570573
56148710
30344696
38096433
32682852
42667700
42679328
30559732
38099504
40701635
21927834
38188601
29382676
26593154
36535235
36426791
42485695
24386634
35245252
31263452
46362282
20519568
22978641
45651198
19911003
30287202
22928795
43848803
55923555
45413668
21051371
56689243
44639220
57657918

232
STATE HIGHWAY DEPARTMENT
STATE AID TO COUNTIES FOR ROADS
STATE AID GRANTS
County
Terrell
Thomas
Tift
Toombs
Towns
Treutlen
Troup
Turner
Twiggs
Union
Upson
Walker
Walton
Ware
Warren
Washington
Wayne
Webster
Wheeler
White
Whitfield
Wilcox
Wilkes
Wilkinson
Worth
In Fiscal
Year
2289950
5485065
2538210
3416337
1750000
2315452
3295279
2446649
2891857
1939683
2289336
3576415
3077437
4260973
2837166
6036276
3294972
1750000
2616252
1753795
2302855
3215702
2580918
2744376
4226560
Totals 481701303
Jan 1 1924
June 30 1946
35182735
70470643
37554353
45554562
25386838
28049266
51017522
31951999
38970746
33498921
38263173
43995039
44328615
63065958
36250995
57808254
51309348
24148996
41669744
27965212
30580391
39637557
41101574
40957363
54803754
6414162289233
STATE HIGHWAY DEPARTMENT
CONSTRUCTION COST
BEGINNING OF CONSTRUCTION TO JUNE 30 1946
CLOSED PROJECTS
Year in which closed
Calendar Year 1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930
1931
1932
1933
1934
1935
1936
Six Months ended June 30 1937
4262711
182243985
1244283465
286620949
309960508
364085174
407501916
71675450
845218791
584130175
1094243747
1068203997
2031030263
2420044147
1184798880
669825925
852340764
1087928964
426427291
Year ended June 30 1938 1512112285
1939 1627467675
1940 1141912947
1941 988405064
1942 1173092131
1943 1817512295
1944 2142865654
1945 1040925124
1946 1110640685
Total Closed Projects 27689760962
OPEN PROJECTS
Construction Cost to 63046 on open projects 1533350984
Total Construction Cost from
Beginning to June 30 1946 29223111946234
STATE HIGHWAY DEPARTMENT
ANALYSIS OF UNRECORDED COMMITMENTS
Consists of FederalState Projects let but not
yet set up as allotments on Projects Ledger
ESTIMATED FEDERAL
FEDERAL AIDREGULAR COST FUNDS
228E 1 Oconee 4260700 2129100
3 3 Brooks 16200000 8100000
5 3 Bacon 26606600 13303300
314 3 Wilkes 7300000 3650000
346 2 Upson 6890400 3445200
351 4 Franklin 8800000 4400000
354 5 Tattnall 10860000 5430000
397 2 Lowndes 22883800 11441900
461 4 Bacon 7100000 3550000
2669 1 PutnamHancock 37807600 18903800
2669 2 Putnam 20247400 10123700
2685 2 Wheeler 3635600 1817800
2712 4 JonesWilkinson 17690000 8845000
2728 3 Johnson 9000000 4500000
2737 3 Quitman 6681800 3340900
2741 1 Gordon 29144000 14572000
FEDERAL AIDSECONDARY
16B 1 Talbot 37864 97092
171B 1 Chattooga 5058400 2529200
281 1 Walton 2513600 1256800
536 2 DoughertyWorth 13187900 6593950
17B 1 Wayne 3756000 1878000
92 1 Charlton 21190000 10595000
159 2 Meriwether 18246700 9123350
2629 1 Taliaferro 10336000 5168000
2634 1 Chatham 5652000 2826000
2656 2 Early 4860000 2430000
GRADE CROSSINGS
184 1 Fulton 20969800 20598800
247 1 Talbot 4080000 4000000
Totals 344996164 184454708
STATE
FUNDS
2131600
8100000
13303300
3650000
3445200
4400000
5430000
11441900
3550000
18903800
10123700
1817800
8845000
4500000
3340900
14572000
134956
2529200
1256800
6593950
1878000
10595000
9123350
5168000
2826000
2430000
371000
80000
160541456STATE HIGHWAY DEPARTMENT
235
ANALYSIS OF UNRECORDED COMMITMENTS
Consists of State Aid Projects let but not
set up as allotments on Projects Ledger
STATE AID PROJECTS
ESTIMATED
COST
FEDERAL
FUNDS
696A 61051A 7 Gilmer 767 3 ApplingToombs
894A 2 Walker
963B 2 Jefferson 1005 1 Gordon
1008B 4 Clay
1071B 10 Irwin 1076B 4 Dooly 1078 4 Columbia
1118 3 Hart
1124A 4 Oglethorpe 1128 6 Elbert 1149B 1 Dawson 1544B 3 Cook
1548C 4 Muscogee
1553B 5 Morgan
1563 6 Mitchell
1596 2 Telfair
1598 2 Turner
1600A 3 Glascock
1631 5 Cherokee
1651A 14 Meriwether
1658B 5 Troup
1674B 6 Jeff Davis 1674B 7 Jeff Davis 1672 2 1955 1 Catoosa 1677 7 Schley 1726 2 Lumpkin
1778A 2 Henry
1820B 5 Lowndes 1843B 2 Pulaski
1872A 3 Hart
1923A 5 Troup 1823A 6 Troup 1983A 1 Walton
1997B 2 White POST ROADS 47 7 Harris 96 2 Jackson
258 2632A 2632B 2 Wilkes 1018 1 Newton Total Twiggs
STATE
FUNDS
2468961
2139759
250971
2631750
9834920
4259237
1520000
2570558
3471542
9236220
4458767
5476444
2537444
2768700
1294603
5114903
9402239
2307557
1940910
3401343
4786331
2231695
3978445
3650144
2168331
12999588
2002840
486550
6204437
1868713
3230210
2174535
8046184
14678509
4504005
2935082
2280288
4828432
5825655
411400
166378202236
STATE HIGHWAY DEPARTMENT
FEDERAL STATE
FUNDS FUNDS
1227500 1227500
4810000 4810000
5495500 5495500
11559642 5415640
1291500 1291500
1726900 1726900
1552300 1552300
3943700 3943700
ANALYSIS OF APPROPRIATIONS UNALLOTTED
Consists of FederalState Projects approved and funds
set up in Surplus and appropriated from Surplus but
unadvertised at June 30 1946 as Estimated
ESTIMATED
FEDERAL AIDREGULAR COST
ID 1 Lamar 2455000
175C 1 Wilkinson 9620000
258B 2 Clayton 10991000
258C 2 Fulton DeKalb 16975282
477A 2 Putnam 2583000
477B 2 Putnam 3453800
2680C 2 Laurens 3104600
2720C 1 HenryNewton 7887400
FEDERAL AIDSECONDARY
75A 2 Gilmer 11315800
107A 1 Greene 4503600
233C 1 ForsythGwinnett 10000000
248A 2 TelfairWheeler 5716200
2654B 1 Gordon 4885600
45B 1 Wilkinson 27137000
GRADE CROSSINGS
FAGA ID 2 Lamar 16981600
2 8 Chattooga 510000
FAGM 2 9 on Chattooga 510000
FAGS 11A 1 DeKalb 16320000
FAGM 24 3 on Cherokee 510000
FAGH 106A 4 Sumter 12240000
FAGH 158A 2 Twiggs 363600
FAGH 163 5 Stewart 6120000
FAGM 177 4 on Liberty 15300000
FAGS 233 3 Gwinnett 6579000
235 1 Stephens 439900
256 1 Fulton 408000
FAGM 259 1 Bryan 408000
457 1 on Pickens 10200000
461D 1 on Jeff Davis 712000
479 7 on Carroll 6636100
2715 3 on Seminole 530400
FAGA 2712C 1 Jones 8148655
5657900 5657900
2251800 2251800
5000000 5000000
2858100 2858100
2442800 2442800
13568500 13568500
16680700 300900
500000 10000
500000 10000
16000000 320000
500000 10000
12000000 240000
357000 6600
6000000 120000
15000000 300000
6450000 129000
431300 8600
400000 8000
400000 8000
10000000 200000
698000 14000
6506000 130100
520000 10400
8011308 137347
237
STATE HIGHWAY DEPARTMENT
ANALYSIS OF APPROPRIATIONS UNALLOTTED
Consists of FederalState Projects approved and
funds set up in Surplus and appropriated from Surplus
but unadvertised at June 30 1946 as Estimated
GRADE CROSSINGS AND ESTIMATED FEDERAL STATE
WORKS PROGRAM COST FUNDS FUNDS
FAGMWPGM 96A 3 Floyd 1530000 1500000 30000
180A 1 Off Haralson 4772400 4678700 93700
207 1 Off Burke 521300 511200 10100
FAGSWPGS 211 1 Richmond 442800 434200 8600
FAGMWPGM 258 1 Off DeKalb 15300000 15000000 300000
410F on Atkinson 516100 506000 10100
512A 1 on Marion 7422100 7276600 145500
2588 1 Off Fulton 49470000 48500000 970000
FAGHWPGH 2734A 2 Coffee 426000 418000 8000
WORKS PROGRAM
WPGM 54C 1 On Floyd 609200 597200 12000
175 1 Off Habersham 740000 730000 10000
213A 1 Off Calhoun 357000 350500 6500
2672 Off Brooks 612000 600000 12000
NRSWPSS 528A 2 FultonDeKalb 1735000 1700300 34700
Subtotal 307999437 247143150 60856287
UNDISTRIBUTED
Unallotted overruns
1433306
1433306
Total 309432743 247143150 62289593238
STATE HIGHWAY DEPARTMENT
ANALYSIS OF APPROPRIATION UNALLOTED
Consists of StateAid Projects approved and funds set
up in Surplus and appropriated from Surplus but un
advertised at June 30 1946 as estimated
STATE AID PROJECTS
SAP 998 Fannin
1546B 5 Walton
1569B 5 Coweta
1591C 1739B Lowndes
1623A Wilkes
986B 2 Catoosa
Meriwether
1993 2 1993 3 Fulton
409A 4 Coweta
854 2 Henry
Unallotted Overrun underrun extensions
PR
SAP
PR
SAP
ESTIMATED
COST
i 600000
5500000
15000000
2000000
3000000
760000
1000000
10000000
15000000
6500000
1581251
Total
60941251239
STATE
HOSPITAL AUTHORITY240
STATE HOSPITAL AUTHORITY
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Administration 42831155
Transfers Other Spending Units
Sinking Fund 182766921
1945
5981096
17796462
Total income receipts 225598076 23777558
CASH BALANCES JULY 1st
Budget Funds
Sinking Fund
Total
13709524
29957708
9908627
25884371
269265308 59570556
PAYMENTS
EXPENSE
Administration
Personal Services
Travel
Supplies
Communication
Repairs and elevator maintenance
Equipment
Interest on bonds
Interest on bonds Trustees fees
666000
1105
975
500
13719
2750
20415625
137975
666000
1095
1061
2230
1404995
4885
8323125
4895
Total administration Bond Interest
21238649 10408286
OUTLAYS
Lands Improvements
Equipment
NONCOST
Bonds matured or called
CASH BALANCES JUNE 30th
Budget Funds
Sinking Fund
Total
247855
206900000
35054175
5824629
4440
90598
5400000
13709524
29957708
269265308 59570556
From Audit Report of W R Osborn Co Certified Public AccountantsSTATE OF GEORGIA
STATE HOSPITAL AUTHORITY
BALANCE SHEET
AS AT JUNE 30 1946
ASSETS
241
Current Assets
Cash in Banks
Revenue AccountExhibit D
Sinking Fund AccountsExhibit E
Bonds and Interest Coupons
15 Special
Maintenance
Construction Account
Revolving Fund
Total Cash
Account ReceivableOverpayment of
Bond Premiums
3881053
9718002
9690000
Total Current Assets
Fixed Assets
Land Improvements and Buildings 416693851
Equipment 90598
Total
16627278
23289055
865000
97471
40878804
56250
40935054
416784449
457719503

LIABILITIES
Current Liabilities
Accrued Interest on Bonds
Account PayableElevator Maintenance
Bonds PayableDue Within One Year
Total Current Liabilities
Bonds PayableSchedule f 3
LessBonds Due Within One Year
SurplusAvailable Fund
SurplusInvested in Land Improvements
Buildings and Equipment
Total
12000000
5900000
150000
701100
5900000
6751100
6100000
267083954
177784449
457719503242
STATE HOSPITAL AUTHORITY
October 16 1946
Honorable B E Thrasher Jr
State Hospital Authority
State of Georgia
Atlanta Georgia
Dear Sir
We have made an audit of the records of the State Hospital
Authority State of Georgia for the year ended June 30 1946 and
submit herewith our report together with the relative statements
enumerated in the index on the preceding page
The State Hospital Authority a body corporate and politic was
duly created and is existing under the Act of the General Assembly
of the State of Georgia approved February 1 1939
Our examination consisted of a verification of the asset and lia
bility accounts at June 30 1946 and also a review and verification
of the receipts and payments for the year then ended
ASSETS
Cash on deposit 40878804 was verified by certificates received
from the depositories and the balances were as follows
Pulton National Bank Atlanta Candler Building Office Revenue Account Georgia i 16627278
Sinking Fund Accounts Bonds and Interest Coupons Fund 15 Snecial Fund 3881053 9718002
Maintenance Fund 9690000 23289055

Construction Account 865000
Fulton National Bank Atlanta Main Office Revolving Fund Georgia 97471

Total 40878804

An account receivable of 56250 represents an overpayment of
bond premiums This amount was refunded on October 8 1946
Land land improvements buildings and equipment are stated at
cost 416784449 Payments for landscaping and purchases of ma
terials for sidewalks totaled 247855 for the year under review243
LIABILITIES
Accrued interest on outstanding bonds at June 30 1946 amounted
to 150000
An account with General Elevator Co 701100 for elevator main
tenance from June 15 1946 to June 15 1947 had not been paid at
June 30 1946
Bonds outstanding at June 30 1946 amounted to 12000000 and
are detailed in Schedule 3 Bonds maturing September 1 1948
through September 1 1968 totaling 201200000 were called and
paid on March 1 1946 The premiums paid on the called bonds
amounted to 12220000 If these bonds had remained outstanding
until maturities the interest payments subsequent to March 1 1946
would have been 104831250 or 92611250 in excess of the premi
ums paid
A statement of Available Fund Surplus for the year under review
is shown in Exhibit B The balance at June 30 1946 was 2670
83954
Respectfully submitted
W R OSBORN AND COMPANY
CERTIFIED PUBLIC ACCOUNTANTS244
STATE OF GEORGIA
STATE HOSPITAL AUTHORITY
BONDS OUTSTANDING
AS AT JUNE 30 1946
State Hospital Authority334 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 1945
Denominations of 100000
MATURITY 9146 9147 AMOUNT 5900000 6100000
12000000
245
STATE DIRECTOR OF HOUSING246
STATE DIRECTOR OF HOUSING
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 0
Budget Balancing Adjustments Lapses 1500000
Total income receipts 1500000
CASH BALANCE JULY 1st
Budget Funds 813448
Total 2313448
PAYMENTS
EXPENSE
Personal Services 1286429
Travel 176964
Supplies Materials 8821
Communication 35867
Publications 17563
Equipment 12376
Miscellaneous 3953
Total expense payments 1541973
CASH BALANCES JUNE 30th
Budget Funds 771475
Total 2313448
1945
1435031
1435031
440000
124220
20293
12070
25000
621583
813448
1435031247
STATE DIRECTOR OF HOUSING
SUMMARY
FINANCIAL CONDITION
The State Director of Housing had a cash surplus of 771475 at
the close of the fiscal year on June 30 1946 this being the amount
of funds held by the State Treasury for this account with no out
standing accounts payable reported
AVAILABLE INCOME
For the operation of the office of the Director of Housing in the
fiscal year ended June 30 1946 the State provided through budget
allotments from State Emergency Fund the amount of 1500000
OPERATING COSTS
Expenditures by the Director of Housing for operations in the year
just closed amounted to 1541973 which exhausted the 1500000
income provided by allotment and reduced the 813448 held at the
beginning of the year on July 1 1945 to 771475 at June 30 1946
and this remaining cash balance will be available for expenditure in
the next fiscal period subject to reapprovals on budget
COMPARISON OF OPERATING COSTS
The operating costs for the period under review are compared with
those of the previous year ended June 30 1945 as follows
YEAR ENDED JUNE 30
Personal Services
Travel Expense
Supplies
Communication Services
Publications Notices
Miscellaneous
Equipment
1946 1286429 1 1945
440000
176964 124220
8821
35867 20293
17563 12070
3953 25000
12376
Totals
1541973
621583
Number of Employees June 30th
The increased expenditures for personal services and travel ex
pense which account for the greater part of the difference in cost for
the two years are due to expanded services rendered by the office of
Director of Housing v248
Prior to the year ended June 30 1945 the Housing account was
reported as a part of the Treasury Departments operating account
GENERAL
Hon George B Hamilton State Treasurer is also by authority of
law State Director of Housing the office having been created by
Legislative Act of 1943
Records were found in good condition all receipts were properly
accounted for and expenditures were within the provisions of State
law and limits of budget approvals249
SUPREME COURT250
SUPREME COURT
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 9200000
Budget Balancing Adjustment Lapses 2250000
Revenues Retained
Earnings 163345
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
Totals
2000
1363546
31500
1945
9200000
1644152
120349
Total income receipts 11613345 7676197
31500
1644152
13010391 9351849
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Repairs
Insurance
Equipment
Miscellaneous Revolving Fund
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Totals
9707503
2342
47762
59014
14211
1000
209043
2936016
33500

7944947
56725
63271
9660
2000
80200
200000
10040875 7956803
1363546
31500
13010391 9351849251
SUPREME COURT
SUMMARY
On June 30 1946 the close of the fiscal year reported herein there
was a balance of 3082236 in the accounts of the Supreme Court
of which 33500 was revenue collections to be transferred to the
State Treasury 112720 U S Withholding taxes to be remitted to
the Federal Government and 2936016 surplus funds available for
operations in the next fiscal period
REVENUE COLLECTIONS
Court Costs are collected by the Clerk and imbursed into the State
Treasury and in the period under review amounted to 353500
which with 31500 collections held at the beginning of the year on
July 1 1945 made a total of 385000 to be accounted for Of this
385000 351500 was transferred to the State Treasury in the
year and 33500 remained on hand June 30 1946 to be transferred
in the next fiscal period
AVAILABLE INCOME
State Appropriation for the Supreme Court for the year ended
June 30 1946 was 9200000 which was increased to 11450000 by
allotment to meet expenditures authorized by the General Assembly
approved on budgets The Court also had income of 495 from ex
change on checks and 162850 from fees for admissions to practice
and for certifying records making total income available with which
to meet the years operating costs 11613345
OPERATING COSTS
From the 11613345 available income 9797503 was expended for
personal services 209043 for purchase of equipment and 124329
for other expenses and 172470 remained on hand which increased
the 1363546 held at the beginning of the year on July 1 1945 to
2936016 on June 30 1946
This 2936016 remaining balance represents the excess of State
allotment funds which have been provided by the Budget Bureau
over obligations incurred and will be available for expenditure in the
next fiscal period subject to budget reapprovals
Total cost payments of 10040875 in the period under review com
pare with 7956803 for the previous year ended June 30 1945 and252
8016765 two years ago principal increase in the year just closed
being in payments for personal services
Under provisions of the Constitution adopted August 13 1945 the
number of Justices of the Supreme Court was increased from six to
seven with salaries of each Justice increased from 700000 to 8
00000 per annum which accounts for 1184405 of the increase in
salary payments for the period under review Senate Bill 219 ap
proved February 1 1946 further increased operating costs bypro
viding for seven law assistants with salaries of 400000 a year to
replace six stenographers previously paid 300000 per annum ac
counting for a net increase in the year just closed of 538336
GENERAL
The State Treasury is disbursing officer for salaries of Justices
and attaches of the Supreme Court for salaries fixed by law while the
Clerk of Court is disbursing officer for other expense payments and
prior to the year ended June 30 1945 the operating account of the
Court was included as a part of the report of the Treasury Depart
ment
Books and records were found in good condition all receipts for
the period were properly accounted for and expenditures were with
in the provisions of State law and limits of budget approvals
Appreciation is expressed to the Clerk of the Court and the
Treasurer and his staff for the cooperation and assistance given the
State Auditors office during this examination and throughout the
year254
COURT OF APPEALS
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Earnings
Total income receipts
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
Totals
1946
8400000
850000
356752
9606752
32500
653286
31500
1945
8400000
933008
342790
7809782
31500
933008
10324038 8774290
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous Revolving Fund
Other
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Totals
9005831
64226
50528
5275
6925
1500
132271
993482
64000

8057577
52871
54319
14015
1500
78922
170000
300
9266556 8089504
653286
31500
10324038 8774290255
COURT OF APPEALS
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1946 the accounts of the
Court of Appeals showed a cash balance of 1168162 of which
64000 was revenue collections to be imbursed in the State Treasury
110680 U S Withholding taxes to be remitted to the U S Govern
ment and 993482 surplus funds available for operations in the
next fiscal period
REVENUE COLLECTIONS
Court Costs are collected by the Clerk and imbursed into the State
Treasury and in the period covered by this report amounted to 4
11500 which with 31500 collections held at the beginning of the
fiscal year on July 1 1945 made a total of 443000 to be accounted
for Of this 443000 379000 was transferred to the State Treasury
in the fiscal year and 64000 remained on hand June 30 1946 to be
transferred in the next fiscal period
1 AVAILABLE INCOME
State Appropriation for the Court of Appeals for the year ended
June 30 1946 was 8400000 which was increased to 9250000
through budget balancing allotment to meet expenditures authorized
by law and approved on budgets This 9250000 was supplemented
by income of 42c exchange on checks and 356710 from fees for
admission to practice and for copying and certifying records making
total income available with which to meet the years operating cost
I 9606752
OPERATING COSTS
From the 9606752 available income 9005831 was expended for
personal services 132271 for equipment and 128454 for other
costs and 340196 remained on hand which increased the 6
53286 available funds held at the beginning of the year on July 1
1945 to 993482 at June 30 1946
This 993482 remaining cash balance represents the excess of
State allotment funds provided by the Budget Bureau over obliga
tions incurred and will be available for expenditures in the next fiscal
period subject to budget reapprovals
256
The 9266556 cost payments in the period covered by this report
compare with 8089504 expended in the previous year ended June
30 1945 and 7708233 two years ago
The Constitution adopted August 13 1945 provided for an increase
in salaries of Judges of the Court of Appeals from 700000 to 8
00000 a year the net increase in the year just closed being 88440
for each Judge a total of 530640 Salary payments were further
increased by provisions of Act of the General Assembly approved
January 31 1946 which changed the status of six stenographers to
six law assistants with salaries of 400000 per year instead of the
300000 previously paid
GENERAL
The State Treasury is disbursing officer for salaries of Judges
and for attaches of the Court for salaries fixed by law while the
Clerk of the Court is disbursing officer for other expense payments
and prior to the fiscal year ended June 30 1945 the operating ac
count of the Court was included as a part of the report of the Treasury
Department
Books and records were found in good condition all receipts for
the period under review were properly accounted for and expendi
tures were within the provisions of State law and limits of budget
approvals
Appreciation is expressed to the Clerk of the Court and the
Treasurer and his staff for the cooperation and assistance given the
State Auditors office during this examination and throughout the
year257
SUPERIOR COURTS258
SUPERIOR COURTS
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total income receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
1946
21400000
3550000
640779
1517024
Totals 27107803
1945
21400000
1337680
24950000 22737680
162320
22900000
EXPENSE
Personal Services 24825140
Travel 791244
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Totals
640779
850640
21164851
218125
Total expense payments 25616384 21382976
1517024
27107803 22900000259
SUPERIOR COURTS
SUMMARY
FINANCIAL CONDITION
The Treasury Departments account for the Superior Courts of
Georgia showed a cash surplus of 850640 at the end of the fiscal
year on June 30 1946 with no outstanding accounts payable or other
liabilities reported
AVAILABLE INCOME
The State appropriation for the Superior Courts for the year ended
June 30 1946 was 21400000 which was increased 3550000 by the
Budget Bureau from State Emergency Fund to meet expenditures
2495V0e0d0n bUdg6tS and aUthrized by law makin2 total allotment
OPERATING COSTS
Expenditures in the period were 23537640 for salaries of Judges
1287500 for salaries and fees of Solicitors General and 7 912 44
travel of Judges a total of 25616384 which exhausted the249
50000 available income and reduced the 1517024 cash balance held
at the beginning of the year on July 1 1945 to 850640
This remaining cash balance of 850640 represents the excess of
funds which have been provided through budget allotments over obli
gations incurred and will be available for expenditure in the next
fiscal period subject to budget reapprovals
The State cost of operations of the Superior Courts in the year
ended June 30 1946 amounting to 25616384 compares with 213
82976 for the previous year ended June 30 1945 and 21238676
two years ago
The salaries of the forty Judges of the Superior Courts of the State
were changed by provisions of the Constitution adopted August 13
1945 from 500000 to 600000 per annum and this effected an
increase of 88441 in each Judges annual salary for the period un
der review
Cost to the State for operation of the Superior Courts was further
increased by Resolution No 6 of the General Assembly approved
February 8 1946 providing for reimbursement of travel expenses
incurred by Superior Court Judges when attending any court in his
Judicial Circuit other than the court in the county of the residence of260
SUPERIOR COURTS
such Judge or when required to be in any court in his circuit other
than the County of his residence in the discharge of any judicial duty
or function required by law pertaining to the Superior Court of
such County
Expenses provided for in Resolution No 6 are as follows
1Five cents per mile shall be allowed for transportation to and
from a county outside of the residence of such judge if same is by
privatelyowned motor vehicle
2Actual cost of transportation shall be allowed to and from a
county outside of the residence of such judge if same is by public
conveyance
3Actual cost of meals and lodging for self shall be allowed if
incurred in a county outside of the residence of such judge
Prior to the adoption of this Resolution Judges received expenses
only when serving on the Supreme Court or as Judge of a Superior
Court outside his own circuit
GENERAL
Disbursements for the cost to the State of operating the Superior
Courts are made by the State Treasury and prior to the year ended
June 30 1945 were included as a part of the report of the Treasury
Department
Records were found in good condition all funds were properly ac
counted for and expenditures were within the provisions of State law
and limits of approved budgets
Appreciation is expressed to the Treasurer and the staff of his
office for the cooperation and assistance given the State Auditors
office during this examination and throughout the year261
JUDICIAL COUNCIL262
JUDICIAL COUNCIL OF GEORGIA
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustment
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Totals
500000
34343
1945
500000
50000
50000
534343 50000
PAYMENTS
EXPENSE
99450
Travel 19753
22845
8322

Total expense payments 150370
CASH BALANCES JUNE 30th 383973

Totals 534343
15657
15657
34343
50000263
JUDICIAL COUNCIL OF GEORGIA
SUMMARY
INTRODUCTION
The Judicial Council of Georgia was created by Act of February
1945 and is composed of the Chief Justice of the Supreme Court the
Chairman of the Judiciary Committees of the Senate and House of
Representatives a Justice of the Supreme Court a Judge of the Court
of Appeals two trial Court Judges five lawyers in active pratice and
three laymen the last twelve to be appointed by the Governor
The duties of the Council are set out in Sections 5 and 6 of the
Act and were shown in the report of examination for the period
ended June 30 1945
AVAILABLE INCOME AND COST OF OPERATIONS
Allotment by the Budget Bureau from the State Emergency Fund
to the Council for the year ended June 30 1946 was 500000 from
which 99450 was expended for personal services 19753 for travel
expense 22845 for supplies and 8322 for communication services
and 349630 remained on hand increasing the 34343 held at the
beginning of the year on July 1 1945 to 383973 June 30 1946
This 383973 remaining balance represents cash surplus of the
Council at the end of the year and will be available for expenditure
in the next fiscal period subject to budget reapprovals
GENERAL
The State Treasurer is the disbursing officer of the Judicial Coun
cil and the accounts were found in good condition with all funds
properly accounted for and expenditures within the limits of budget
approvals and provisions of State law265
DEPARTMENT OF
LABOR266
DEPARTMENT OF LABOR
ADMINISTRATION
RECEIPTS
1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 2600000
Budget Balancing Adjustments Lapses 1 28082
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Total
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Insurance
Repairs
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Total
2571918
46998
2618916
2302000
285175
5095
24056
1250
1945
2600000
184835
2784835
25459
2810294
2291000
437706
4919
24471
2750
1250
1200
2617576
1340
2763296
46998
2618916
2810294267
DEPARTMENT OF LABOR
ADMINISTRATION AND FACTORY INSPECTION
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH BALANCE
1340
LIABILITIES SURPLUS
LIABILITIES
None Reported
SURPLUS JUNE 30 1946
For Future Operations Subject
to Budget Approval
1340268
DEPARTMENT OF LABOR
ADMINISTRATION AND FACTORY INSPECTION
SUMMARY
FINANCIAL CONDITION
The Division of Administration and Factory Inspection of the De
partment of Labor ended the fiscal year on June 30 1946 with a cash
surplus of 1340 and reported no outstanding accounts payable or
other liabilities
AVAILABLE INCOME
State Appropriation for the operation of this Division of the La
bor Department for the year ended June 30 1946 was 2600000
However expenses were held below this figure for the period and
28082 was lapsed to the States General Fund as provided by law
leaving a net allotment for the period of 2571918
OPERATING COSTS
Expenditures for the operating cost of the Division in the period
under review amounted to 2617576 which exhausted the 2571918
available income and reduced the 46998 cash balance on hand at
the beginning of the year to 1340 on June 30 1946 which will be
available for expenditure in the next fiscal period subject to budget
reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for operations of the Division for the past three years
are compared as follows
YEAR ENDED JUNE 30
EXPENDITURES
1946
Personal Services 2302000
Travel Expense 285175
All Other Expense 30401
Totals
Number of Employees
On Payroll at June 30
1945
2291000
437706
34590
1944
2164500
499115
78503
2617576 2763296 2742118269
DEPARTMENT OF LABOR
ADMINISTRATION AND FACTORY INSPECTION
GENERAL
The Department of Labor consists of the Division of Administration
and Factory Inspection and the Employment Security Agency the
latter agency being reported under separate cover
Commissioner of Labor Ben T Huiet is bonded in the amount of
500000
Books and records of the Division were found in good condition all
receipts for the period under review were properly accounted for
and expenditures were within the limits of budget approvals and sup
ported by proper voucher
Appreciation is expressed to the Commissioner and his staff for
the cooperation and assistance given the State Auditors office during
this examination and throughout the year271
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY272
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Revenues Retained
Grants from U S Government
Transfers Other Spending Units
108477204
4315636
1945
59718877
4056080
Total income receipts
104161568 55662797
NONINCOME
Public Trust Funds
Contributions by Employers 1221683106
Interest from U S Treasury 152485240
Private Trust Account 1780374767
State Revenue Collections Unfunded 2857459
CASH BALANCES JULY 1st
Budget Funds 3619307
Public Trust Funds 7632323855
Private Trust Account 1605084
Total
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
74068786
3780177
2923127
1992397
580671
3508960
733115
11203191
21950
10400
2051953
101283334
6497541
8145917061
28305992
2857459
1478417430
130660052
37777576
2362779
6071564496
61043
10895900218 7776506173
37206630
1756062
1419609
1798461
785410
1098861
557803
8857009
20983
28095
704153
54406269
48318123
39443703
Total expense payments 101283334 54406269
NONCOST
Public Trust Funds
Unemployment Benefits 860575140
Private Trust Account 1807075675
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Account
Revenue Collections Unfunded
Total 10895900218
3619307
7632323855
1605084
7776506173 273
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
FUND BALANCE SHEET
JUNE 30 1946
OPERATING FUND
ASSETS
Cash Balance 6597149
LIABILITIES RESERVE SURPLUS
Accounts Payable
Reserve for
Employees Bond Purchase
4648687
99608
Surplus for Operations
Subject to Budget Approval
Total
4748295
1848854
6597149
PUBLIC TRUST FUND
CONTRIBUTION AND BENEFIT FUND
ASSETS
In U S Treasury Unemployment Comp
Trust Fund
Cash in Banks and In Transit
Veterans Allowance Revolving Fund
Total
LIABILITIES
Unemployment Trust Fund for Georgia U S
Treasury Custodian or Trustee of Contribu
tion Funds State of Georgia Trustee of
Benefit Funds for Unemployed Eligibles
Beneficiaries
8098833154
34583907
12500000
8145917061
8145917061274
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
REVENUE ACCOUNT
ASSETS
Cash in Banks and FundsIn Transit 2857459
LIABILITIES
Reserve
For Funding to State Treasury 2857459
PRIVATE TRUST FUND
VETERANS ALLOWANCE FUND REVOLVING
ASSETS
Due From
U S Veterans Administration 28405600
LIABILITIES
Due U S Unemployment Trust Fund 12500000
Bank Overdraft 15905600 28405600275
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
SUMMARY
FINANCIAL CONDITIONUNEMPLOYMENT TRUST FUND
The Unemployment Trust Fund is created by a tax on employers
for paying benefits to eligible unemployed and is treated as a Public
Trust Fund administered by an Agency of the State Government
although the contributions to the Fund are transmitted to the U S
Treasury Department
The Balance in this Trust Fund at the end of the fiscal year on
June 30 1946 was 8145917061 of which 8098833154 is held by
the U S Treasury Department 34583907 was on deposit in bank
and in transit and 12500000 had been advanced as a revolving
fund to the Veterans Allowance Fund This compares with 76323
23855 in the Fund at the end of the preceding fiscal year on June
30 1945 the increase of 513593206 representing the excess of
taxes or contributions over amount of benefit payments for the
year as follows
Contributions and Interest
Less
Benefits paid
Net Increase
1374168346
860575140
513593206
FINANCIAL CONDITIONBUDGET FUND
There was a surplus of 1848854 in the operating fund of this
division of the Department of Labor at the end of the fiscal year
on June 30 1946 after providing the necessary reserve of 4648687
to cover outstanding accounts payable and reserving 99608 for
purchase of bonds for employees
This reserve of 99608 is the total of employees funds held on
this date to be used for buying bonds for individual employees as
the respective employees funds become sufficient to cover the bond
purchase price
PRIVATE TRUST FUNDS
On June 30 1946 the Veterans Allowance Fund which is handled
strictly as a private trust or agency fund for payments to veterans
was due 28405600 from the U S Veterans Administration and276
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
offsetting liabilities consisted of 12500000 due the U S Unemploy
ment Trust Fund for revolving fund advanced and 15905600 bank
overdraft
REVENUE COLLECTIONS
Interest fines and penalties collected from employers in the year
just closed together with adjustments for prior period amounted
to 2857459 all of which was held by the Department on June 30
1946 and was paid into the State Treasury after the close of the
period Provisions of Act of the General Assembly approved March
8 1945 read in part as follows
All fines penalties and interest collected under the terms
of this Act shall be paid into the Treasury of the State of
Georgia
AVAILABLE INCOME FOR OPERATIONS
The income for the operation of the Employment Security Agency
of the Department of Labor is provided by United States Social
Security Board Grants and for the period under review amounted
to 108477204 from which 1315636 was transferred to the Merit
System Council for the pro rata share of the cost of operating that
agency leaving 107161568 income available to the Employment
Security Agency with which to meet the years operating costs
OPERATING COSTS
From the 107161568 available income 104283334 was ex
pended for the operating cost of the agency in the period covered by
this report and 2878234 remained on hand increasing the 36
19307 cash balance held at the beginning of the fiscal year to 64
97541 on June 30 1946
The first lien on this 6497541 remaining cash balance is for pay
ment of 4648687 and the remainder of 1848854 will be available
for expenditure in the next fiscal year subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Due to the expanded activities of the Department particularly
veterans allowances the administrative cost of which for the year
amounted to 32434234 the operating cost of the Agency increased277
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
from 57406269 for the year ended June 30 1945 to 104283334 in
the year just closed as shown in the comparative statement follow
ing
YEAR ENDED JUNE 30
Personal Services 74068786
Travel Expense
Supplies Materials 2923127
Communication Services
Heat Light Power Water
Printing Publicity
Repairs Alterations
Rents
Insurance Bonding
Equipment
Indemnities
Miscellaneous
1946 1945 37206630 1944
74068786 37603650
3780177 1756062 1691242
2923127 1419609 1305233
1992397 1798461 1576204
580671 785410 664216
3508960 1098861 940939
733115 557803 475567
14203191 11857009 10802835
21950 20983 23572
2051953 704153 416882
10400 28095
408607 173193 189604
Total 104283334
Number of Employees at June 30 501
57406269 55689944
200
210
GENERAL
The Department of Labor consists of the Employment Security
Agency and the Division of Administration and Factory Inspection
the latter division being reported under separate cover
The chief accountant fiscal accountant and cashier are each
bonded in the amount of 500000 and field deputies and clerks for
200000 each
Books and records of the Employment Security Agency were
found in good condition all receipts for the period under review
were properly accounted for and expenditures were within the limits
of budget approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the Agency
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year279
DEPARTMENT OF
LAW280
DEPARTMENT OF LAW
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Transfers Other Spending Units
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
1946
10000000
2996067
213750
1945
10000000
744464
13209817 9255536
409740 226358
Total 13619557 9481894

PAYMENTS EXPENSE Personal Services 12037050 364389 92857 201212 524578 7773 1200 760 132616 31960 8446937 196073 64155 143743 QfiO Q5
Travel
Supplies Materials Communication
Publications
Repairs 8599
Rents
Insurance 1250
Equipment
Miscellaneous 180 59

Total expense payments 13394395 225162 8974908 972 46
OUTLAYS Equipment
CASH BALANCES JUNE 30th Budget Funds 409740

Total 13619557 9481894

281
DEPARTMENT OF LAW
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ASSETS
Cash in Bank
225162
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
None Reported
SURPLUS
Available for Operations
Subject to Budget Approvals
225162282
DEPARTMENT OF LAW
SUMMARY
FINANCIAL CONDITION
The Department of Law ended the fiscal year on June 30 1946
with a surplus of 225162 available for operations subject to budget
approvals and reported no outstanding accounts payable
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1946
State Appropriation to the Department for the year ended June
30 1946 was 10000000 which was increased to 129960 67 by
transfer of 2996067 from the Emergency Fund to meet expendi
tures approved on budgets as provided by law Of this 129960 67
allotment of State funds 10169507 was for the regular operations
of the Department and 2826560 for expense of freight rate cases
in the U S Supreme Court
Supplementing the 12996067 provided by the State was 2137 50
transferred from the Department by the Department of Revenue and
the Board of Regents of the University System making total income
available with which to meet the years operating cost 13209817
OPERATING COSTS FOR THE FISCAL
YEAR ENDED JUNE 30 1946
Expenditures in the period under review were 93375 53 for the
regular operations of the Department 100000 fee paid in the case
of Sampler vs F T Kendrick and the Department of State Parks
500000 fee in Revenue Cases 572774 fees to attorneys in the
King vs Chapman case regarding rights of Negroes to vote in the
State and 2884068 expenses incurred in freight rate cases a total
cost of 13394395 which exhausted the 13209817 available in
come and reduced the 409740 cash balance on hand at the beginning
of the period to 225162 on June 30 1946
This 225162 remaining cash balance represents funds which have
been provided under budget approvals in excess of obligations in
curred and will be available for expenditure in the next fiscal period
subject to budget reapprovals
In distributing the expenses incurred by the Department in the
Freight Rate Cases in the U S Supreme Court there has not been
included any portion of the salaries of the AttorneyGeneral or the
regular Assistant AttorneysGeneral although they gave a consider283
DEPARTMENT OF LAW
able portion of their time to it and this applies also to the Sampler
case the Revenue cases and the case of King vs Chapman The fees
and expenses outside the regular operations of the Department as
applied to the foregoing cases were as follows
FREIGHT RATE CASE
Personal ServicesFees
Wm L McGovern
Edgar Watkins
Clerk U S Supreme Court
Travel Expense
Supplies
1100000
250000
750000
Telephone Telegraph Postage
Court Decisions Legal Reports
Stenography Photo Printing
2100000
300055
100
16815
467098
Total
2884068
SAMPLER CASE
Personal ServicesFee
D Wright Mitchell
100000
REVENUE CASES
Personal ServicesFee
Fred B Davis
500000

KING VS CHAPMAN CASE
Personal ServicesFees
C J Bloch
A E Smith
401336
171438
Total
572774284
DEPARTMENT OF LAW
COMPARISON OF OPERATING COSTS
Total expenditures of 13394395 in the year just closed are com
pared with those of the previous fiscal period ended on June 30 1945
as follows
BY ACTIVITY
General Operations
Freight Rate Case in the
U S Supreme Court
Revenue Cases
Sampler vs Kendrick and Parks Dep Case
King vs Chapman Case
Totals
YEAR ENDED JUNE 30TH
1946 1945

9337553 8099660
2884068 772494
500000 200000
100000
572774
13394395 9072154
BY OBJECT
Personal Services
Travel Expense
Supplies
Communication Services
Printing Publications
Repairs
Rents
Miscellaneous
Insurance and Bonding
Equipment
Totals
Number of Employees at June 30
12037050 8446937
364389 196073
92857 64155
201212 143743
524578 96092
7773 8599
1200
31960 18059
760 1250
132616 97246
13394395
30
9072154
22
Of the increased cost of 4322241 in the past year 30843 48 is
attributable to expenses incurred in the freight rate case and other
special matters with general operations accounting for 12378 93
through increased salaries wages and other expense by addition of
one Assitance Attorney General and seven other employees to meet
the expanded services of the Department
GENERAL
T Grady Head served as AttorneyGeneral to August 21 1945 and
was succeeded by Eugene Cook285
DEPARTMENT OF LAW
The Cashier of the Department is bonded in the amount of 500000
Books and records of this office are well kept all receipts for the
period under review were properly accounted for and expenditures
were within the limits of approvd budgets and supported by voucher
Appreciation is expressed to the AttorneyGeneral and his staff for
the cooperation and assistance given the State Auditors office during
this examination and throughout the year288
STATE LIBRARY
RECEIPTS
1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 2700000
Budget Balancing Adjustments 1011756
Total income receipts
1688244
1945
2700000
825536
1874464
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
264582
Total 1952826
285696
2160160
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
818226
12500
13683
27384
8290
1750
1000
766331
16963
29708
5015
26596
1500
Total expense payments
882833
846113
OUTLAYS
Equipment
1016137
1049465
CASH BALANCES JUNE 30th
Budget Funds
Total
53856
1952826
264582
2160160289
STATE LIBRARY
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
Cash on Hand and in Bank
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
For Supplies I35
For Printing 3000
For Equipment 10830
For Equipment Book 18460
RESERVE
U S Tax Withheld and Unpaid
SURPLUS
For Operation Subject to Budget
Total
81316
32425
27460
21431
81316290
STATE LIBRARY
SUMMARY
FINANCIAL CONDITION
The State Library ended the fiscal year on June 30 1946 with a
cash surplus of 21431 available for operations subject to budget
approvals after providing the necessary reserves of 32425 to cover
outstanding accounts payable and 27460 for U S Withholding Taxes
to be remitted to the Federal Government
REVENUE COLLECTIONS
Revenue collections made by this Agncy as authorized by law for
the fiscal year ended June 30 1946 were 700800 Notary Public
Commissioning fees 63500 fees for issuing Certificates and 2
81740 from sales of journals acts codes etc making a total of
1046040 all of which was paid into the State Treasury in the
period under review
AVAILABLE INCOME
State Appropriation funds allotted under the budget for operations
of the Library in the year ended June 30 1946 was 1688244 of
which 1195276 was for general operating expense and 492968
for publishing court reports
OPERATING COSTS
Expenditures for operations in the period under review were 9
52088 for general operating expense 214447 for purchase of books
for the library and 732435 for publishing court reports a total
of 1898970 of which 1688244 was from available income and
210726 from cash on hand The expenditure of 210726 from cash
reduced the 264582 on hand at the beginning of the fiscal year to
53856 on June 30 1946 and this will be available for expenditure
in the next fiscal period subject to budget reapprovals after pro
viding for liquidation of 32425 in outstanding accounts payable
COMPARISON OF OPERATING COSTS
Expenditures by the State Library have fluctuated only slightly
during the past three years as shown by the comparative statement
next following291
STATE LIBRARY
YEAR ENDED JUNE 30
EXPENDITURES Personal Services 1946 818226 1945 766331 81193 1944 736252 712 43
Supplies Postage and Other Expense 133862

Total Current Expense Books for Library 952088 214447 847524 299019 749035 807495 299496 792233
Publishing Court Reports 732435

Total Cost Payments 1898970 1895578 1899224

Number of Employees on payroll at June 30 5 6 7
GENERAL
The State Librarian is bonded in the amount of 200000
Books and records of the State Library were found in good con
dition all known receipts for the period under review were properly
accounted for and expenditures were within the limits of budget ap
provals and supported by proper voucher
Appreciation is expressed to the State Librarian and her staff
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year293
DEPARTMENT OF
MILITARY294
STATE MILITARY DEPARTMENT
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 4800000
Budget Balancing Adjustments Lapses 2328171
Revenues Retained
Earnings Protection 240000
Transfers Other Spending Units 25000
Total income receipts
4800000
1045509
240000
7343171
6085509
CASH BALANCES JULY 1st
Budget Funds
Budget Funds Reserves for Organizations
Total
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Rents for National Guard Units
Insurance
Indemnities
Equipment
Miscellaneous
273774
3889355
5137232
220123
625059
188201
387553
5930
99478
325
689060
10000
442216
30631
65995
3814115
11506300 9965619
3887675
80193
526965
181048
317351
15875
27764
301360
5750
250000
105915
102594
Total expense payments 7835808 5802490
CASH BALANCES JUNE 30th
Budget Funds
Budget Funds Reserve for Organizations
Total
162197
3508295
273774
3889355
11506300
9965619STATE MILITARY DEPARTMENT
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
Cash in Banks
Rents June Selective Service
3670492
20000
295
3690492
BUDGET FUND
Reserve for Organization Funds
Surplus for Operations Under Budget
3508295
182197
3690492296
STATE MILITARY DEPARTMENT
SUMMARY
FINANCIAL CONDITION
The State Military Department ended the fiscal year on June 30
1946 with a surplus available for operations subject to budget ap
provals of 182197 after providing reserve of 3508295 to cover
amount of National Guard Organization Units fund held on this date
AVAILABLE INCOME
State Appropriation for the operation of the Military Department
in the year ended June 30 1946 was 4800000 which was increased
to 7128171 by transfer of 2328171 from the State Emergency
Fund to meet expenditures for operation of Camp Toccoa which was
given budget approval as provided by law
Supplementing the 7128171 from allotment of State funds was
240000 in rents from Selective Service Headquarters making total
income for the period 7368171 from which 25000 was transferred
to the Training School for Boys leaving net income of 7343171
available to the Military Department with which to meet the years
operating expense
OPERATING COST
Expenditures for the operating cost of the Department in the period
under review amounted to 7835808 which exhausted the 73
43171 of available income and reduced the 4163129 cash balance
held at the beginning of the year to 3670492 on June 30 1946
Of this 3670492 remaining cash balance 162197 is available for
the regular operations of the Department in succeeding period sub
ject to budget reapprovals of expenditures and 3508295 is deposited
in the National Guard Organization Units Fund
COMPARISON OF OPERATING COSTS
Expenditures for the operating cost of the Department for the past
three years are compared as follows297
STATE MILITARY DEPARTMENT
YEAR ENDED JUNE 30
BY ACTIVITY 1946
Office and Administration 3023210
State Armory 1030820
Warm Springs Guard 360000
National Guard Organizations 20000
National Guard Allowances 689060
Camp Toccoa Caretaking 2712718
Indemnities Per Act of Gen Assem
Totals 7835808
1945
1944
2268317 1740491
1291007 1187592
137667 125000
266
301360 882400
1554139
250000
5802490 3935749
BY OBJECT
Personal Services
Travel Expense
Supplies
Communication Services
Heat Light Water
Printing Publicity
Repairs
Rents
RentsNat Guard Org
Insurance Bonding
Indemnities
Equipment
Miscellaneous
5137232
220123
625059
188201
387553
5930
99478
325
689060
10000
442216
30631
Totals 7835808
Number of Employees at June 30 26
3887675
80193
526965
181048
317351
15875
27764
301360
5750
250000
105915
102594
2376287
15564
281618
67618
188729
1300
30748
1250
882400
5290
1200
77204
17121
5802490 3935749
24298
STATE MILITARY DEPARTMENT
In the year just closed there was an increase of 2033318 in ex
penditures for operating cost of which 754893 was in Adminis
trative expense 1158579 in caretaking cost of Camp Toccoa and
119846 m other expense Classified by object of expenditure this
additional cost represents an increase of 1249557 in salaries and
wages 387700 in National Guard Organization rents 3363 01 in
equipment and 59760 in other costs
Included in payments for personal services for the year ended
June 30 1946 are allowances paid to the following officers under
authority of Legislative Act approved March 6 1945 shown below
together with respective salaries
S Marvin GriffinAdjutant General
Salary for Year 462000
Rent Allowance i 440OO
Subsistence Allowance 50400
P J MurrayAsst Adj General
Salary for Year
Rent Allowance
Subsistence Allowance
360000
84000
50400
Porter A JohnsonAide to Adj Gen
Salary for Year
Allowance for Cummutation
180000
70200
656400
494400
250200
eo canddltl0n t0 the allowances paid in the period under review
31450 was expended for uniforms for Colonel P J Murray and
1st Lt Porter A Johnson under authority of Code Section 861002
and order dated January 5 1937 signed by Governor Eugene Tal
madge as CommanderinChief
NATIONAL GUARD ORGANIZATION RESERVE FUND
The National Guard Organization Reserve Fund represents de
posits by and for the units now in the U S Military Service and is
reserved for expenditure under budget control upon the return to
Georgia and reorganization of the National Guard
GENERAL
The Military Department with the Adjutant General as head there
of is charged with the affairs of the National Guard all of which is
now in Federal service However there still remain the services of
the office of administration including record of veterans the main299
STATE MILITARY DEPARTMENT
tenance of the State Armory the caretaking of Camp Toccoa guard
of Little White House at Warm Springs and other duties
The Adjutant General is bonded in the amount of 2500000 the
Custodian of Camp Toccoa for 1000000 and Acting U S Property
and Disbursing Officer 500000
All known receipts for the period under review were properly ac
counted for and expenditures were within the limits of budget ap
provals and supported by proper voucher
Appreciation is expressed to the Adjutant General and the staff
of the Military Department for the cooperation and assistance given
the State Auditors office during this examination and throughout
the year
301
DEPARTMENT OF MILITARY
STATE DEFENSE CORPS302
STATE MILITARY DEPARTMENT
STATE DEFENSE CORPS
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustment Lapses 19500000
Revenues Retained
Earnings Protection Services 53855
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Total
3156814
1945
42000000 42000000
27000000
983579
22553855 15983579
8474803
25710669 24458382
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Miscellaneous
OUTLAY
Equipment
CASH BALANCES JUNE 30th
Budget Funds
13067141
4181418
953950
687116
68187
428044
767302
393483
44800
614540
304505
Total Expense Payments 21510486
1260771
2939412
Total 25710669
12366061
3314880
1918548
675379
51245
595007
1384081
245736
56900
295821
20903658
397910
3156814
24458382
From Audit Report by W R Osborn Co Certified Public Accountants303
STATE DEFENSE CORPS
October 14 1946
Honorable B E Thrasher Jr
State Defense Corps
State of Georgia
Atlanta Georgia
Sir
We have made an examination of the books of accounts of the
State Defense Corps State of Georgia for the year ended June 30
1946 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
disbursements as hereinafter described for the period under review
In Exhibit A we present a statement of receipts and payments
for the year under review in comparison with the year ended June
30 1945 Of the 42000000 appropriation 19500000 lapsed and
the 22500000 was drawn by the Custodian during the period un
der review These amounts were verified by inspection of the books
in the office of the State Treasurer Revenue retained in the amount
of 53855 represents proceeds from the sale of guns etc and is
included as shown by the books without direct verification Pay
ments for the period under review for expenses and outlay amounted
to 22771257 and were verified by comparison of paid checks with
cash book entries and the vouchers therefor with supporting data
were inspected
Schedule 1 is an analysis of payments for expenses in the amount
of 21510486 There were no refunds recorded from the City of
Atlanta and the City of Savannah as shown in prior years An an
Ialysis of personal services 10367141 and travel expenses 41
81418 as prepared by an employee of the State Auditors office is
included as Schedule 2 without a detailed verification by us The
increase in payments for personal services and travel expense over
the previous year was due to extra expenses in operating Surplus
Property Division and Housing Expediting

Payments for Outlay in the amount of 1260771 are detailed in
Schedule 3 and include payments for revenue retained in prior
years realized from the sale of guns which were property of the U
S Government
An analysis of payments by departments for the period under
review is presented in Schedule 4 This information was compiled304
from the cash book by the notations thereon but the details of the
allocations of the expense items were not verified by us
Cash Balances as at June 30 1946 in the amount of 2919412 are
detailed in Schedule 5 Cash on demand deposit was verified by
direct communication with the Trust Company of Georgia Atlanta
Georgia the depository Cash on hand in the State Treasurers office
20000 was verified by count
Respectfully submitted
W R OSBORN COMPANY
CERTIFIED PUBLIC ACCOUNTANTSCLASSIFICATION
305
STATE OF GEORGIA
STATE DEFENSE CORPS
ANALYSIS OF PAYMENTS BY DEPARTMENTS
FOR THE YEAR ENDED JUNE 30 1946
C3 j
SH g
o o o
Personal Services 4346207
Travel Expenses 612479
Supplies 146315
Communications 244529
Heat Lights
and Power
Publications
and Printing 232366
Repairs and
Alterations 6613
Rents 231900
Miscellaneous 5600
Insurance and
Bonding 1000
Grants
Indemnities
S M
m 5 g
SI
7361948
3410854
785614
377171
3 2
1260482
158085
22021
44726
S
o
68187
195678
759314 1375
159833 1750
93036
43800
205869
614540
98500 13067141
4181418
953950
20690 687116
68187
428044
767302
393483
98636
44800
205869
614540
Total Expense 5827009 14075844 1488443 119190 21510486
Outlay
Equipment 53820 143507
Payment for
Revenue
Retained 1054043
9401
53820 1197550 9401
206728
1054043
1260771
Total 5880829 15273394 1497844 119190 22771257307
MILK CONTROL
BOARD
308
MILK CONTROL BOARD
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriations 4600000
Budget Balancing Adjustments Lapses 640768
Total income receipts
1945
4600000
1307885
5240768 3292115
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded

797
47847
372210
372210
8160
Total 5660028 3672485
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
2566984
950486
21825
148537
76833
1250
33000
6000
16337
300
2319621
718742
17639
140994
17505
1850
29500
6377
200
3821552
1467063
371413
3252428
47847
372210
Total
5660028 3672485309
MILK CONTROL BOARD
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ASSETS
Cash Balance
Revenue Collection Account
Budget Funds
In State Treasury
In Bank
1451000
16063
Total Current Assets
LIABILITIES RESERVES SURPLUS
LIABILITIES
None Reported
RESERVES
For Fees to be funded into State Treasury
SURPLUS
For Operations subject to Budget Approvals
Total Liabilities Reserves Surplus
371413
1467063
1838476
371413
1467063
1838476310
MILK CONTROL BOARD
SUMMARY
FINANCIAL CONDITION
The Milk Control Board had a cash surplus of 1467063 at the
close of the fiscal year on June 30 1946 this being the amount of
budget funds on hands with no outstanding accounts payable or
other liabilities reported
REVENUE COLLECTIONS
In the fiscal year ended on June 30 1946 the Board collected
from licenses and fees levied against Milk Producers Milk Distribu
tors Milk ProducersDistributors and Milk Stores as provided by law
5621089 which with 372210 revenue funds on hand at the be
ginning of the period made a total of 5993299 to be accounted for
Of this 5993299 revenue funds 5621886 was transferred to the
State Treasury in the period under review and 371413 remained
on hand at June 30 1946 to be paid into the Treasury in the next
fiscal year
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1946
State Appropriation for the operation of the Milk Control Board
for the year ended June 30 1946 was 4600000 to which was added
640768 by the Budget Bureau from the State Emergency Fund to
meet expenditures given budget approval making total income avail
able for the year 5240768
OPERATING COSTS FOR THE FISCAL
YEAR ENDED JUNE 30 1946
From the 5240768 available income 3821552 was expended
for the operating cost of the Board and 1419216 remained on hand
which increased the 47847 cash held at the beginning of the period
to 1467063 on June 30 1946
This remaining cash balance of 1467063 represents funds which
have been provided through budget approvals in excess of obligations
incurred and will be available for expenditure in the next fiscal period
subject to budget reapprovals This amount being originally approved
for advertising and promoting the milk industry
COMPARISON OF OPERATING COSTS
Expenditures for operations of this agency for the past three years
are compared as follows311
MILK CONTROL BOARD
YEAR ENDED JUNE 30TH
Personal Services 2566984
Travel Expense 950486
Supplies Materials
Communication Services 148537
Printing Publicity
Rents
Repairs
Insurance Bonding
Equipment Purchases
Miscellaneous
Totals
Number of Employees at June 30th
1946 1945 1944
2566984 2319621 2405584
950486 718742 1035909
21825 17639 19459
148537 140994 193294
76833 17505 28970
33000 29500 48450
1250 1850 375
6000 6377 12073
16337 200
300 149
14
13
3821552 3252428 3744263
12
GENERAL
The Director of the Milk Control Board is bonded in the amount
of 1000000 and ten employees for 200000 each
Books and records of the Board are neat and accurately kept all
receipts for the period under review were properly accounted for
and expenditures were within the limits of budget approvals and sup
perted by proper voucher
Appreciation is expressed to the Director and the staff of the
Board for the cooperation and assistance given the State Auditors
office during this examination and throughout the year313
SUPERVISING INSPECTOR
OF
NAVAL STORES314
SUPERVISING INSPECTOR OF NAVAL STORES
RECEIPTS 1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Total
360000
360000
360000
461711
101711
214389
PAYMENTS
112678
EXPENSE
Personal Services
CASH BALANCES JUNE 30th
Budget Funds
Total
112678
112678316
OIL AND GAS COMMISSION
RECEIPTS i946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses 563579
Total income receipts
CASH BALANCE JULY 1st
Budget Funds
Total
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Insurance
Total expense payments
CASH BALANCE JUNE 30th
Budget Funds
Total
463316
76068
32118
11926
25082
1250
690029
1945
609760
80269
140000
563579
126450
140000
690029
140000
13550
13550
126450
140000317
OIL AND GAS COMMISSION
SUMMARY
INTRODUCTION
The Oil and Gas Commission of Georgia was created by Act of the
General Assembly in 1945 and was organized in May 1945 with
election of G M Bazemore as Chairman and C W Deming as Di
rector
REVENUE COLLECTIONS
As a revenuecollecting agency the Commission received in the
year ended June 30 1946 7500 from licenses to drill wells all of
which was transferred to the State Treasury in the period under re
view
AVAILABLE INCOME
To meet the years operating costs the State provided through
budget allotments 563579 as provided by law
OPERATING COSTS
Operating costs in the period under review were 463316 for per
sonal services 76068 for travel expense and 70376 for other ex
penses a total of 609760 which exhausted the 563579 allotment
and reduced the 126450 cash balance held at the beginning of the
year on July 1 1945 to 80269 on June 30 1946
This remaining cash balance of 80269 represents cash surplus of
the Commission on this date and will be available for expenditure
in the next fiscal period subject to budget reapprovals
GENERAL
The State Treasurer is disbursing officer for the Commission and
accounts were found in good condition with all funds properly ac
counted for and expenditures within the limits of budget approvals
and provisions of State law319

OLD CAPITOL
MILLEDGEVILLE
REBUILDING COMMITTEE320
OLD CAPITOL REBUILDING MILLEDGEVILLE
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Revenues Retained
Interest on Investment
Total Income Receipts
CASH BALANCE JULY 1st
Budget Funds
Total
4375
4375
1688541
1692916
1945
2029850
2029850
PAYMENTS
EXPENSE
Personal Services 363500
Travel 54075
Total Expense Payments
OUTLAY
Lands Buildings
Supplies Materials
Communication
Equipment
Total Outlay Payments
CASH BALANCE JUNE 30th
Budget Funds
Total

417575
278581
76660
355241
1249 450
1908 3198
17580
3157 13932
1272184 1688541
1692916
2029850
From audit report of W R Osborn Co Certified Public Accountants
Includes temporary investment in U S Bonds 500000321
OLD CAPITOL BUILDING COMMITTEE
October 2 1946
Old Capitol Rebuilding Fund Committee
State of Georgia
Atlanta Georgia
Gentlemen
We have audited the records of the Old Capitol Rebuilding Fund
for the year ended June 30 1946 and submit herewith our report
together with the statements enumerated in the index on the pre
ceding page
Your committee composed of
Colonel J H Jenkins
B E Thrasher JrTreasurer
was appointed to supervise the rebuilding of the Old Capitol at
Milledgeville Georgia which was destroyed by fire on March 23
1941 The building was completed during the year ended June 30 1944
and the convict forces were transferred to the Georgia State College
for Women for reconstruction work
The function of the committee during the year under review was
the continued inspection of prison camps and reporting on prison
camp conditions
In Exhibit A is presented a statement of receipts and payments
for the year ended June 30 1946 and a comparison with payments
for similar expenses for the year ended June 30 1945 An analysis
of payments for Outlay is set forth in Schedule 1 Personal Service
in Schedule 2 and Cash Balance in Schedule 3
Our examination consisted of a verification of the receipts and dis
bursements for the period under review The cash on demand deposit
1272184 was reconciled with and verified by direct communication
with the First National Bank of Atlanta Georgia the depository and
is secured by 6000000 in U S Treasury li2 Notes due September
15 1948 which are held by the Federal Reserve Bank of Atlanta
Georgia
Respectfully submitted
W R OSBORN COMPANY
CERTIFIED PUBLIC ACCOUNTANTS323
BOARD OF PARDONS AND PAROLES324
STATE BOARD OF PARDONS AND PAROLES
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
CASH BALANCES JULY 1st
Budget Funds
Total
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Total
Budget Balancing Adjustments 9764771
Total Income Receipts
9764771
196635
7056925
2010543
62207
188071
60842
60690
27475
20000
272451
549
1945
9717612
9717612
116922
9961406
9834534
7017950
2106794
55052
156167
187210
5010
28225
20000
51091
10400
9759753
201653
9637899
196635
9961406
9834534STATE POARD OF PARDONS AND PAROLES
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
325
CASH ASSETS
Available Cash Balance
201653
LIABILITIES
CASH LIABILITIES
Accounts Payable
75908
CASH SURPLUS
For Operations
Total
125745
201653326
STATE BOARD OF PARDONS AND PAROLES
SUMMARY
FINANCIAL CONDITION
The State Board of Pardons and Paroles ended the fiscal year on
June 30 1946 with a surplus of 125745 after providing the neces
sary reserve of 75908 to cover outstanding accounts payable
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1946
Income of the Board for the period under review was 9764771
provided by the State by allotment of funds through budget ap
provals
OPERATING COSTS FOR THE FISCAL
YEAR ENDED JUNE 30 1946
From the 9764771 available income for the period 9759753
was expended for operations and 5018 remained on hand increasing
the cash balance of 196635 held at the beginning of the fiscal year
to 201653 at June 30 1946 and this amount will be available for
expenditure in the next period on approved budgets after providing
for liquidation of outstanding accounts payable
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared as follows
YEAR ENDED JUNE 30TH
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Printing Publicity
Repairs Alterations
Rents
Insurance and Bonding
Miscellaneous
Equipment
Totals
Number of Employees at June 30th
1946 1945 1944
7056925 7017950 6503649
2010543 2106794 1954990
62207 55052 51518
188071 156167 159040
60842 187210 73153
60690 5010 7045
27475 28225 13650
20000 20000 10400 20000
549
272451 51091 27426
9759753 9637899 8810471
30
30
32327
STATE BOARD OF PARDONS AND PAROLES
GENERAL
Official bonds are on file in the amount of 1000000 for the
Treasurer and each member of the Board
Books and records of this office are well kept all receipts for the
period under review have been properly accounted for and expendi
tures were within the limits of budget approvals and provisions of
State law
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 year329
DEPARTMENT OF PARKS330
DEPARTMENT OF PARKS
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 3500000
Budget Balancing Adjustments Lapses 28594762
Revenues Retained
Earnings Recreational Services 2179351
CASH BALANCES JULY 1st
Budget Funds
Total
4926927
1945
3500000
6938490
1372626
Total Income Receipts 34274113 11811116
719975
39201040 12531091
PAYMENTS
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
CASH BALANCES JUNE 30th
Budget Funds
Total
3937647
481303
863046
111373
67056
1276221
893693
4500
16700
1232930
9203
13486528
16820840
2869973
259924
267124
73358
58920
70973
263275
18330
147715
6038
8893672 4035630
2956436
612098
Total Outlay Payments 13486528
3568534
4926927
39201040 12531091331
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH AND IN BANK General Office Laura S Wallace Little Ocmulgee 16820840 23270 7597 35202
A H Stephens 16886909

DUE FROM CONCESSIONS Indian Springs 34002 86200 53150 95261
Pine Mountain State Capitol Cafe
Vogel 268613

Total 8545 52121 17155522

LIABILITIES RESERVES SURPLUS
LIABILITIES Accounts Payable Supplies Equipment 60666

RESERVES For Outstanding Purchase Orders 4532043 11165758
For Contracts to Mature 15697801
SURPLUS
For Operations Subject to Budget Approval
Total
1397055
17155522332
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
SUMMARY
FINANCIAL CONDITION
The Department of Parks Historical Sites Monuments ended
the fiscal year on June 30 1946 with a surplus of 1397055 avail
able for operations subject to budget approvals after providing re
serves of 60666 to cover outstanding accounts payable 4532043
for unliquidated purchase orders and 11165758 for contracts to
mature
AVAILABLE INCOME
State Appropriation for the operation of the Department of Parks
Historical Sites and Monuments for the year ended June 30 1946
was 3500000 which was increased to 32094762 by transfer to
28594762 from the State Emergency fund to meet expenditures for
improvement of the various parks which was given budget approval
as provided by law
Supplementing the 32094762 allotment of State funds was 21
32116 earnings of State parks and concessions and 47235 from
other sources making total income available to the Department
with which to meet the years operating cost 34274113
OPERATING COSTS
From the 34274113 available income 8893672 was expended for
the general operating expense of the Department and 13486528
for lands buildings and permanent improvements a total of 223
80200 and 11893913 remained on hand increasing the 4926927
cash balance held at the beginning of the period to 16820840 on
June 30 1946 60666 of this 16820840 cash balance is to be used
for liquidation of like amount of accounts payable 15697801 is re
served for outstanding purchase orders and contracts to mature and
the remainder of 1062373 will be available for expenditure in the
next fiscal period subject to reapproval of items on the budget
COMPARISON OF OPERATING COSTS
Expenditures by the Department for the past three years are com
pared as follows333
YEAR ENDED JUNE 30
Expense
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs Alterations
Rents
Insurance and Bonding
Equipment
Miscellaneous
1946
3937647
481303
863046
111373
67056
1276221
893693
4500
16700
1232930
9203
1945
1944
Total Expense Payments 8893672
2869973 2351750
259924 404235
267124 163947
73358 60155
58920 74669
70973 51470
263275 92015
18330 212639
147715 52812
6038 9175
4035630 3472867
Outlay
Land Buildings Permanent
Improvements Equipment 13486528
Total Cost Payments
Number of Employees
On Payroll June 30
22
3568534
22380200 7604164
25
947955
4420822
22
The 22380200 expenditures of the Department in the year just
closed are approximately three times the 7604164 expended in the
previous period 1067674 of the increase being in salaries and
wages 1205248 in printing expense incurred for the most part for
cost of the State of Georgia Pictorial Booklets issued 1085215 for
equipment replacements 1499905 in increased cost of supplies
travel repairs and other general expense and 9917994 increased
payments for lands buildings permanent improvements and de
velopments
The 13486528 expended for lands buildings and permanent im
provements as listed below represents sixty per cent of the total
expenditures by the Department in the year just closed334
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
LAND Fort Mountain 150000 476000 360000
Magnolia
Pine Mountain I 986000

BUILDINGS Indian Springs 366013 1753650 6494107
Santa Maria
Vogel 8613770

ROADVOGEL 480000 841500 1249263
SEWAGE Indian Springs Vogel 1321500

DAMSANTA MARIA DOCKSANTA MARIA 606304 634691
WELLSANTA MARIA 75000
Total P 13486528

GENERAL
On June 30 1946 State Parks and Concessions were being operated
under the following management and contracts
ALEXANDER H STEPHENS PARK
Leased to W T Fowler for 13 of the Gross Receipts
STATE CAPITOL CAFE
Leased to W J Davis for 12 of gross sales If books and
records are insufficient rent assessed at twice average for pre
vious six months
INDIAN SPRINGS
Leased to V W Cole for 10 of gross receipts
PINE MOUNTAIN
Leased to Mrs Ina Wilkes for 5 of gross receipts R D A
and Tavern and cottages 25 of gross receipts
VOGEL
Leased by Mrs O C Welborn for 25 of gross receipts
LITTLE OCMULGEE
Leased by Mrs Lee Wilcox for 13 of gross receipts
Reports sent in to the Department in the period from Indian
Springs show gross receipts of 864530 ten per cent of which is335
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
86453 the amount due the State under contract Of this amount
52451 had been received and 11152 was in transit on June 30
1946 leaving a balance of 22850 which was paid to the Department
under date of September 6 1946
Individual parks continue to make expenditures without benefit of
budget or central accounting control as required by law of all State
Agencies Receipts and payments of these individual parks for the
period are shown on pages 1012 of the within report
Cash book of the Department should be kept as headed with ac
tivities posted to proper sheets rather than changing cloumn head
ings and substituting activity distribution of payments
All known receipts for the period under review were properly ac
counted for and expenditures were within the limits of budget ap
provals and supported by proper voucher except as above noted
The Director of the Department is bonded in the amount of 10
00000 the Assistant Director for 500000 and the Superintendent
of Parks 200000
Appreciation is expressed to the officials and staff of the Depart
ment for the cooperation and assistance given the State Auditors
office during this examination and throughout the year337
STATE PERSONNEL BOARD338
STATE PERSONNEL BOARD
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
CASH BALANCES JULY 1st
Budget Funds
Total
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
298907
3070430
38299
124941
113564
132731
5045
464433
2500
52981
17771
CASH BALANCES JUNE 30th
Budget Funds
Total
641764
1945
Transfers Other Spending Units 4365552 3530331
490890
4664459
4021221
2731892
68336
187894
103564
237839
50696
169632
132746
39715
Total expense payments 4022695 3722314
298907
4664459 4021221STATE PERSONNEL BOARD
339
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CURRENT ASSETS
Cash in Bank
641764
LIABILITIES AND SURPLUS
LIABILITIES

Accounts Payable and Encumbrances
Personal Services
Supplies and Materials
Communication Services
Printing and Publicity
Equipment Purchases
6666
46688
500
19060
39887
SURPLUS
For Operations
Total Liabilities and Surplus
112801
528963
641764340
STATE PERSONNEL BOARD
SUMMARY
INTRODUCTION
The State Personnel Board supplanted the Merit System Council
under Art XIV Section I Par I of the new State Constitution
adopted August 13 1945 which provides for a nonsalaried Board
comprised of three citizens of this State of known interest in the im
provement of public administration who shall administer a State
Merit System under which State personnel shall be selected on basis
of merit fitness and efficiency according to law the first members
of the Board to be appointed by the Governor for terms of three five
and seven years respectively the term to be designated by the Gov
ernor Subsequent appointments are to be for seven years except
for unexpired terms and no State official or employee shall be a mem
ber of the State Personnel Board
The Governor by Executive Order November 23 1945 named the
late H T Dobbs of Atlanta Wade V Mallard of Augusta and A
E Young Jr of Cedartown as members of the Board these three
men serving until the time of such appointment as members of the
Merit System Council created by Act of the Legislature February
4 1943
FINANCIAL CONDITION
The State Personnel Board ended the fiscal year on June 30 1946
with a cash surplus of 528963 available for operations subject to
budget approvals after providing the necessary reserve of 112801
to cover outstanding accounts payable
AVAILABLE INCOME
Income of the Personnel Board is derived from assessments on the
Departments served based on a pro rata share of the Boards operat
ing cost and for the year ended June 30 1946 amounted to 43
65552 of which 1315636 was from the Department of Labor 15
04583 from the Department of Public Health and 1545333 from
the Department of Public Welfare
OPERATING COSTS
From the 4365552 available income 4022695 was expended
for the operating cost of the Board in the period under review and
342857 remained on hand increasing the 298907 cash balance
held at the beginning of the fiscal year to 641764 on June 30 1946
The first lien on this remaining cash balance of 641764 is for
liquidation of 112801 in outstanding accounts payable and the re341
STATE PERSONNEL BOARD
mainder of 528963 will be available for expenditure in the next
fiscal period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Operating costs of the State Personnel Board and the Merit Sys
tem Council which it supplanted for the past three years are com
pared as follows
YEAR ENDED JUNE 30TH
Personal Services
Travel Expense
Supplies
1946
3070430
38299
124941
Communication Services 113564
Printing Publicity 132731
Lights and Water
Repairs 5045
Rents 464433
Insurance and Bonding 2500
Miscellaneous 17771
Equipment 52981
1945
2731892
68336
187894
103564
237839
50696
169632
39715
132746
1944
1928250
106249
150646
121403
145377
800
18168
12338
7968
114875
Totals 4022695
Number of Employees 13
3722314 2606074
14
10
The Merit System Personnel Administration occupies rented offices
on the third floor of Number 22 Marietta Street Building and ac
counts for a large portion on the increased cost the past year
GENERAL
The Personnel Board maintains registers of qualified applicants
for positions in the Departments of Public Health and Public Welfare
excepting institutional employees and also for the Employment
Security Administration and the U S Employment Service
Charles A Doolittle served without pay as disbursing officer for
the Merit System Council and the Personnel Board to April 10 1946
when he was succeeded by E L Swain Mr Swain is bonded in the
amount of 500000
Books and records of the Board were found to be in excellent con
dition all receipts were properly accounted for and expenditures342
STATE PERSONNEL BOARD
were within the limits of budget approvals and supported by proper
voucher
Appreciation is expressed to the officials and staff of the Merit
System Council and the State Personnel Board for the cooperation
and assistance given the State Auditors office during this examina
tion and throughout the year343
STATE BOARD
OF
PHARMACY
DRUG INSPECTION344
GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
1946
CASH BALANCES JULY 1st
Budget Funds
Total
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Equipment
Insurance
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Total
30940
1095625
327313
6446
14724
2250
102682
1945
Appropriation 1300000 333100 115000 1300000 273255 120000
Budget Balancing Adjustment Transfers Other Spending Units
Total Income Receipts 1518100 1453255
36050
1549040
1489305
1094802
329712
8146
12703
1000
9990
2012
1446358 1458365
30940
1549040
1489305GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
345
CASH ASSETS
102682
LIABILITIES
Accounts Payable Dept of Agriculture
Operating Surplus
Total
5000
97682
102682346
GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
SUMMARY
FINANCIAL CONDITION
The Georgia State Board of Pharmacy Drug Inspection Division
ended the fiscal year on June 30 1946 with a cash surplus of 97682
after providing the necessary reserve of 5000 to cover outstanding
accounts payable
AVAILABLE INCOME
State Appropriation to the Board of Pharmacy for the year ended
June 30 1946 was 1300000 which was increased to 1633100 by
transfer of 333100 from the State Emergency Fund to meet expen
ditures given budget approval and from the amount received 115000
was transferred to the Department of Agriculture for laboratory ser
vice leaving 1518100 available to the Board with which to meet
the years operating cost
OPERATING COST
From the 1518100 available income 1095625 was expended
for personal services 327313 for travel expense and 23420 for
other costs a total of 1446358 and 71742 remained on hand in
creasing the 30940 cash balance held at the beginning of the fiscal
year to 102682 on June 30 1946
This cash balance of 102682 represents the surplus of funds pro
vided under the budget over obligations incurred and after providing
for liquidation of outstanding accounts payable the remainder will
be available for expenditure subject to budget reapprovals in the
next fiscal period
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Board for the past
three years are compared as followsGEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
347
1946
1945
1944
Personal Services
Travel Expense
Supplies
Communication Services
Printing Publications
Repairs
Insurance and Bonding
Equipment
1095625 1094802 989956
327313 329712 365267
6446 8146 17964
14724 12703 1000 15491 5000
2250 2012 9990 3000
Total 1446358
Number of Employees at June 30 4
1458365 1396672
GENERAL
The Chief Inspector is bonded in the amount of 500000 and two
inspectors for 100000 each
Books and records of this Agency were found in good condition
all receipts were properly accounted for and expenditures were with
in the limits of budget approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the Board
of Pharmacy for the cooperation and assistance given the State
Auditors office during this examination and throughout the year350
STATE PORTS AUTHORITY
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total income recepits
CASH BALANCE JULY 1st
Budget Funds
Total
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Total expense payments
CASH BALANCE JUNE 30th
Budget Funds
Total
1946
1500000
1500000
1500000
911019
118997
4422
43333
61500
1179070
320930
1500000351
STATE PORTS AUTHORITY
SUMMARY
INTRODUCTION
The State Ports Authority was created by Act of March 1945 and
is composed of three members appointed by the Governor one mem
ber to be from the First Congressional District one from the Eighth
Congressional District and one from the Stateatlarge
A portion of Section 4 of the Act creating the Authority reads as
follows
The Authority shall have powers
16 to develop and improve the harbors or seaports of
this State for the handling of water borne commerce from
and to any part of the State of Georgia and other states and
foreign countries
17 to acquire construct equip maintain develop and
improve said harbors or seaports and their port facilities
18 to foster and stimulate the shipment of freight
and commerce through said ports whether originating with
in or without this State including the investigation and
handling of matters pertaining to all transportation rates
and rate structures affecting the same
19 to do any other things necessary or proper to fos
ter or encourage the commerce domestic or foreign of the
State the United States of America or of the several sister
states
AVAILABLE INCOME AND OPERATING COSTS
Budget allotment was made by the Budget Bureau from State
Emergency Fund to the Authority as authorized by law in the
amount of 1500000 for the fiscal year ended June 30 1946 of which
911019 was expended for personal services 118997 for travel
expenses and 149054 for supplies communications and publica
tions and 320930 remained on hand June 30 1946
This remaining cash balance of 320930 represents the surplus
I of the Ports Authority on this date and will be available for expendi
I ture in the next fiscal period subject to budget reapprovals
I GENERAL
The State Treasurer acts as disbursing officer for the Authority
II and his records were found in good condition with all funds prop
iierly accounted for and expenditures within the limits of budget ap
tiprovals and provisions of State law353
STATE PROPERTIES
COMMISSION
Chattanooga Hotel Properties354
STATE PROPERTIES COMMISSION
RECEIPTS 1916
Total Income Receipts
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
State Revenue Collections Unfunded
Total
PAYMENTS
EXPENSE
Publications
Miscellaneous
Taxes State County City Tennessee
CASH BALANCES JUNE 30th
State Revenue Collections Unfunded
Total
INCOME FROM STATE REVENUE
ALLOTMENTS
Revenues Retained
Rent on Investment Properties 626934
626934
2000
624934
973074
1945
592410
592410
973074 3526043
3526043
1600008 592410
1600008
592410
592410355
STATE PROPERTIES COMMISSION
SUMMARY
INTRODUCTION
The State Properties Commission of which the State Treasurer
is a member and treasurer administers the States properties in
Chattanooga other than that covered under the W A Railroad
lease the revenue producing properties being the Plaza Hotel and the
Eastern Hotel
REVENUE COLLECTIONS
Under lease contracts the Plaza Hotel produced in rents in the
period under review 1060008 and the Eastern Hotel 540000 a
total of 1600008 from which 624934 was paid in th State of
Tennessee for State County and City Taxes on the properties and
2000 for legal advertising leaving net revenue of 973074 which
was on hand at the end of the year on June 30 1946 to be paid into
the State Treasurys General Fund in the next fiscal period
Revenue collected under lease contracts has been 1600008 for
each of the past three years with expenditures increasing each year
as follows
YEAR ENDED JUNE 30TH
EXPENSE
State County City Taxes Term
Legal Advertising
1946
624934
2000
1945
592410
Totals
1944
562030
10064
626934 592410 572094
GENERAL
Records of the Commission were in good condition and all funds
were properly accounted for357
DEPARTMENT OF
PUBLIC HEALTH358
DEPARTMENT OF PUBLIC HEALTH
RECEIPTS
1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 60000000
Budget Balancing Adjustments Lapses 10000000
Revenues Retained
Grants from U S Government 165530600
Earnings Health Services
Transfers Other Spending Units 1504583
Total Income Receipts
1945
60000000
176197668
2437525
1243702
234026017 237391491
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
160970
63503345
State Revenue Collections Unfunded
Total
I
2050
47463395
2050
297690332 284854886
PAYMENTS
EXPENSE
Personal Services 10085776
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Grants to Civil Divisions
Indemnities
Equipment
Miscellaneous
11376845
62916602
2187715
539704
1733759
399028
2107206
214313
48302801
22250
174852
500410
100319050
9370825
52229591
2593850
293948
2671925
310045
1540871
52373
43049309
148019
2389249
951376
Total Expense Payments 231333253 215920431
OUTLAYS
Lands Buildings
Equipment
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Total
6487143
59708966
160970
3935961
1495149
63503345
297690332 284854886DEPARTMENT OF PUBLIC HEALTH
359
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ASSETS
Available Cash
Budget Funds
Revenue Collections
Accounts Receivable
Total
FEDERAL
STATE FUNDS FUNDS
22260017
160970
21525
37448949
22442512 37448949
LIABILITIES
ACCOUNTS PAYABLE
Purchase Orders and Obligations Incurred
State Fund
FederalUSPHS Fund
Childrens Bureau Fund
9665969
6185135
27989379
RESERVES
For Improvements No 1 Hunter St
For Additions to Animal House Building
Revenue Collections to be Imbursed
Into State Treasury
USPH Service Fund Lapse to U S 7146
SURPLUS FOR OPERATIONS
State Funds
Federal FundsChildrens Bureau
Total
7594048
5000000
160970
21525
100
3274335
22442512 37448949360
DEPARTMENT OF PUBLIC HEALTH
SUMMARY
FINANCIAL CONDITION
The Department of Public Health ended the fiscal year on June
30 1946 with a cash surplus of 21525 in State Funds and 32
74335 in Federal Funds after providing the necessary reserves of
43840483 to cover outstanding accounts payable and encumbrances
7594048 for improvements to be made to property at 1 Hunter
Street 5000000 for additions to Animal Laboratory Building 1
60970 revenue collections to be funded in the State Treasury and
100 Funds lapsed to the U S Government
REVENUE COLLECTIONS
This Department as a revenuecollecting agency collected in the
year ended June 30 1946 2132270 in Vital Statistic Fees 1310530
Mattress Inspection Fees 583030 fees for filing delayed birth cer
tificates and 152400 from fees for filing marriage and divorce
certificates a total of 4178230 of which 4017260 was transferred
to the State Treasury in the period and 160970 remained on hand
at June 30 1946 to be funded in the next fiscal year
AVAILABLE INCOME
State Appropriation for the operation of the Department of Public
Health for the year ended June 30 1946 was 60000000 which was
increased to 70000000 by transfer of 10000000 from the State
Emergency Fund to meet expenditures authorized by the General
Assembly and given budget approval and 165530600 was received
from the several U S Government Grants for Public Health services
making a total of 235530600 from which 1504583 was trans
ferred to the Merit System Council for the pro rata share of its cost
of operation leaving net income available to the Health Department
with which to meet the years operating expense 234026017
OPERATING COSTS
Expenditures for the general operating expenses of the Depart
ment in the period under review were 231333253 and 6487143
was expended for new equipment a total of 237820396 of which
59345642 or 2495 was from State funds and 178474754 or
7505 from Federal funds
The total cost payments of 237820396 in the period exhausted
the 234026017 available income and reduced the 63503345 cash361
DEPARTMENT OF PUBLIC HEALTH
balance held at the beginning of the fiscal year to 59708966 on
June 30 1946 Of this 59708966 remaining cash balance 22260017
was in State funds and 37448949 in Federal funds and these funds
will be available for expenditure in the next fiscal period subject to
budget reapprovals after providing for liquidation of outstanding
accounts payable and encumbrances and repairs and improvements
in progress
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared as follows
YEAR ENDED JUNE 30
BY ACTIVITY
1946
Administration 101
Local Health Organization
Information and Statistics
Maternal and Child Health
Public Health Nursing
Public Health Engineering
Laboratories
Public Helath Education
Tuberculosis Control
Dental Health
Malaria and Hookworm
Preventable Diseases
Epidemiology
Federal Disease Control
Cancer Control
Typhus Control
Industrial Hygiene
Health Regions
Northwestern
Northeastern
East Central
West Central
Southwestern
Southeastern
General
15
94
45
14
68
178
11
92
13
13
60
290
102
16
24
24
26
23
28
20
31
Central Tabulating Unit 66
Orientation 5
Training 11
Organized County Health
Units 438
Emergency
Maternal and Infant Care 557
34742
48108
31990
60913
68235
41468
40366
33603
70849
46729
97055
78084
11860
81348
67044
56707
56536
17630
51404
24810
43013
43957
40910
16922
76452
78575
01086
1945
12802654
1343664
8996760
7488145
1560783
4796777
16977644
684892
5908097
1269028
1433637
2406326
24968055
9721649
2358920
1888058
1897580
3528784
2423364
2725207
1874120
2599655
4339498
1248200
2349602
39787097
53973345
1944
14292550
1383587
10563034
19992109
1903990
4820634
15198358
399490
6805360
1488196
1402816
2582793
17003809
9140703
1865196
2138125
2167149
2010895
2396253
2470763
1503032
2478441
3215232
332185
1854200
37863611
Totals
237820396 221351541 167272511362
DEPARTMENT OF PUBLIC HEALTH
YEAR ENDED JUNE 30
BY OBJECT
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs Alterations
Rents
1
Insurance and Bonding
Indemnities
Grants to Civil Divisions
Equipment Replacements
Miscellaneous
1946
00857768
11376845
62916602
2187715
539704
1733759
399028
2107206
214313
22250
48302801
174852
500410
1945
100319050
9370825
52229591
2593850
293948
2671925
310045
1540871
52373
148019
43049309
2389249
951376
1944
L21606465
7847800
23781649
1510057
150713
1179340
239636
1481433
122044
720000
359460
728187
Total Expense Payments 231333253 215920431 159726784
Outlay
Lands Buildings and
Permanent Improvements
Equipment
6487143
3953961
1495149
6000000
1545727
Total Cost Payments 237820396 221351541 167272511
BY FUNDS
State Funds 59345642 59681944 54647601
Federal Funds 178474754 161669597 112624910
Totals
237820396 221351541 167272511
Number of Employees
at June 30
326
284
672
Effective July 1 1944 the Department established the Grantsin
aid system whereby local health units salaries and travel were re
imbursed by to 50 in certain cases The adoption of this policy
caused a shift of 386 employees from State payrolls to local health
unit payrolls and largely as a result of this change the amount ex
pended for salaries and wages shows a decrease since July 1 1944
However this has been more than offset by an increase in Grants to
Civil Divisions and other operating costs to meet the expanded
services of the Department
GENERAL
Accounting records of the State Tuberculosis Sanatorium Alto
under the control of the Department of Public Health are kept in the363
DEPARTMENT OF PUBLIC HEALTH
offices in Atlanta but report of examination of these accounts are
reported under separate cover
The Director of the Department the SecretaryTreasurer the Ac
countant and three disbursing clerks are each bonded in the amount
of 1000000
Books and records of the Department were found in excellent con
dition all funds were properly accounted for and expenditures were
within the limits of budget approvals and supported by proper
voucher
Appreciation is expressed to the officials and staff of the Depart
ment for the cooperation and assistance given the State Auditors of
fice during this examination and throughout the year364
DEPARTMENT OF PUBLIC HEALTH
GRANTS TO CIVIL DIVISIONS BY FUNDS
YEAR ENDED JUNE 30 1946
Federal
Organized Counties
Total
ApplingWayne
Appling 181705
Wayne 183573
Atkinson Berrien Coffee
Atkinson 16423
Berrien 13213
Coffee 24932
Baldwin 287250
Bibb 2271729
Bleckley Dodge Pulaski
Bleckley 187754
Dodge 278500
Pulaski 205950
Brooks 180750
Bulloch 364034
Burke Jenkins Screven
Burke 289370
Jenkins 343986
Screven 316980
Calhoun 175432
Camden Glynn Mclntosh
Camden 38177
GlynnMclntosh 1406256
For T B V D Survey 720000
Mclntosh 40093
Catoosa Dade Walker
Catoosa 136129
Dade
Walker 293131
Chatham 2637830
For T B V D Survey 700000
Clarke 855214
Cobb 936332
Coffee 163316
Colquitt 580818
CrispWorth
Crisp 473255
Worth 333249
Decatur 582386
DeKalb 928161
Dougherty 860616
Floyd 808066
Fulton 2920792
City of Atlanta 5816699
Grady July Mch 1946 160866
State USPHS Childrens Bureau
181705 183573
16423 13213 24932
287250 1476624 795105
187754 278500 205950 180750 364034
289370 343986 316980 175432 38177 1406256 720000 40093
136129
293131
527565
473255
333249
860616
47036
650210
700000
855214
936332
163316
580818
582386
928161
808066
1724253
5166489
160866
2110265
1149503365
DEPARTMENT OF PUBLIC HEALTH
GRANTS TO CIVIL DIVISIONS BY FUNDS
YEAR ENDED JUNE 30 1946
Federal
Childrens
Organized Counties Contd Total State USPHS Bureau
Grady Thomas Mch June
Grady 197862 197862
Thomas 235632 235632
Greene Hancock Wilkes
161424 161424
Hancock 263965 263965
Wilkes 227441 227441
Gwinnett 180750 180750
Habersham Rabun Stephens
Habersham 237045 237045
281060 281060
350987 350987
Hall 586593 586593
Harris Meriwether
Harris 208379 208379
Meriwether 180750 180750
Jefferson 180750 180750
Jones 211692 211692
Lamar Pike Spalding
Lamar 68081 68081
Pike 69394 178719 69394 178719
Spalding June 1946
Laurens 382024 382024
Liberty Camp Stewart Area 240750 240750
Lowndes 448456 448456
Mitchell 387072 387072
Muscogee 3472964 775277 2697687
For V D T B Survey 1200000 1200000
Richmond 2457471 2457471
Spalding JulyMay 530591 530591
Sumpter 652500 652500
Telfair Wheeler
Telfair 194535 194535
Terrell 187650 187650
Thomas 429381 429381
Tift 285180 285180
Troup 500504 500504
Walton 592352 592352
Ware 596250 596250
Washington 488270 488270
Whitfield 299134 299134
Total Organized Counties 43878575 8696882 28429133 6752560
Fulton County
for Training 480000 480000
368
DEPARTMENT OF PUBLIC HEALTH
GRANTS TO CIVIL DIVISIONS BY FUNDS
YEAR ENDED JUNE 30 1946
Federal
Unorganized Counties
Atkinson
Bacon
Barrow
Bartow
Berrien
Bryan
Butts
Candler
Carroll
Charlton
Clayton
Clinch
Cook
Coweta
Crawford
Dawson
Douglas
Effingham
Emanuel
Evans
Fannin
Franklin
Jackson
Jasper
Johnson
Lamar
Total
111476
136500
94601
60000
49903
140196
105147
104585
44322
95766
105000
155462
33862
53576
133826
53760
43244
122700
60000
135949
66000
66000
51500
136500
44467
63875
Lanier 109331
Lee
Long
Lumpkin
Macoh
McDuffie
Monroe
Montgomery
136500
150996
156000
66000
26000
105000
122700
Morgan 102314
Newton 59400
Oconee 25420
Peach 105000
Pierce
Pike
Polk
Randolph
Talbot
94398
71175
20500
59400
5611
State
111476
136500
94601
60000
49903
140196
105147
104585
44322
95766
105000
155462
33862
53576
133826
53760
43244
122700
60000
135949
66000
66000
51500
136500
44467
63875
109331
136500
150996
156000
66000
26000
105000
122700
102314
59400
25420
105000
94398
71175
20500
59400
5611
USPHS
Childrens
BureauDEPARTMENT OF PUBLIC HEALTH
367
GRANTS TO CIVIL DIVISIONS BY FUNDS
YEAR ENDED JUNE 30 1946
Federal
Unorganized Counties Contd Total State
Toombs 63556 63556
Twiggs 37708 37708
Upson 54000 54000
Wilcox 105000 105000
Total Unorganized 3944226 3944226
Total Grants to
Civil Divisions 48302801 12641108
USPHS
Childrens
Bureau
28909133 6752560369
DEPARTMENT OF PUBLIC HEALTH
TUBERCULOSIS SANATORIUMALTO370
DEPARTMENT OF PUBLIC HEALTH
TUBERCULOSIS SANATORIUMALTO
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments
Revenues Retained
Donations
Earnings Hospital Services
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
Total
1940
40000000
39000000
1425
610052
11216976
1945
40000000
1500000
60900
843571
79611477 42404471
6168668
90828453 48573139
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Buildings
Equipment
CASH BALANCES JUNE 30th
Budget Funds
Total
28542491
413925
20213875
107275
1235402
35043
144225
175652
12832
682908
111435
51675063
15231456
1409275
22512659
90828453

18996496
48319
15099424
79047
1008411
68439
323103
49969
21894
901901
19775
36572990
379476
403697
11216976
48573139DEPARTMENT OF PUBLIC HEALTH
TUBERCULOSIS SANATORIUMALTO
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
371
CASH ASSETS
Cash in Bank
22512659
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable Purchase Orders
12447838
RESERVES
Construction New Buildings
Pence Alto
9132004
820000
San Alto Store Fund
Total
9952004
112817
10064821
22512659
Actually this is surplus but is planned for
use as shown subject to budget approval
Inventory of groceries 1122454 is not in
cluded in assets372
DEPARTMENT OF PUBLIC HEALTH
TUBERCULOSIS SANATORIUMALTO
SUMMARY
FINANCIAL CONDITION
The State Tuberculosis Sanatorium which is under the control of
the Department of Public Health ended the fiscal year on June 30
1946 with cash assets of 22512659 of which 12447838 has been
reserved to cover outstanding accounts payable 9132004 for con
struction of new buildings 820000 for a fence at Alto and 1
12817 for the San Alto Store a patients activity fund
AVAILABLE INCOME
State Appropriation for the operation of the Sanatorium in the
year ended June 30 1946 was 40000000 which was increased to
79000000 by transfer of 39000000 from the State Emergency
Fund to meet expenditures authorized by the General Assembly and
given budget approval This was supplemented by 611477 received
from donations sales and patients board and treatment making
total income available for the period 79611477
OPERATING COSTS
From the 79611477 available income 51675063 was expended
for the current operating expense of the Sanatorium 8745500
was expended for purchase of additional land 6485956 for build
ings and 1409275 for new equipment a total of 68315794 and
11295683 remained on hand increasing the 11216976 cash balance
held at the beginning of the fiscal year to 22512659 on June 30
1946
Of this 22512659 cash balance 12447838 is for payment of
outstanding accounts payable 112817 is for the San Alto Store and
9952004 is to be used for construction of new buildings and fence
subject to budget approval in the next fiscal period
The payment of 8745500 for land covers expenditure of 86
25000 for property acquired in Floyd County necessitated by the re
moval of the Sanatorium on June 30 1946 from Alto to Rome and
1205 acres purchased for 120500 adjoining Stateowned land of
the State Tuberculosis Sanatorium in Banks and Habersham Counties
COMPARISON OF CASH DISBURSEMENTS
Disbursements for the period under review are compared with those
of the two previous years as follows373
DEPARTMENT OF PUBLIC HEALTH
TUBERCULOSIS SANATORIUMALTO
YEAR ENDED JUNE 30
BY ACTIVITY
1946
Administration 3995446
Medical
Nursing
Housekeeping
Culinary
Laundry
Plant
Farm and Dairy
San Alto Store
Totals
6515921
6688609
3369404
23533095
1693433
14382638
8090610
46638
1945
2490973
5273861
5216759
2949442
11500610
1105721
5393276
3312645
112876
1944
2613033
4734622
5266236
3507973
15295675
922745
4806536
3590659
36559
68315794 37356163 40774038
BY OBJECT
EXPENSE
Personal Services 28542491
Travel Expense 413925
Supplies and Materials 20213875
Communication Services 107275
Heat Light Power Water 1235402
Printing Publicity 35043
Repairs 144225
Rents 175652
Insurance and Bonding 12832
Equipment Replacements 682908
Miscellaneous 111435
Total Expense Payments 51675063
18996496
48319
15099424
79047
1008411
68439
323103
49969
21894
901901
19775
17478227
45327
19841857
52689
1014766
27944
221254
21422
540882
1452140
77530
36572990 40774038
OUTLAY
Lands Buildings and
Permanent Improvements 15231456
Equipment 1409275
Total Cost Payments 68315794
Number of Employees at June 30 360
379476
403697
37356163 40774038
203
197374
DEPARTMENT OF PUBLIC HEALTH
TUBERCULOSIS SANATORIUMALTO
COMPARISON OF OPERATING COSTS
The net operating expense by application of accounts payable and
inventories to the cash disbursements was 64951625 exclusive of
amount expended for land and permanent improvements for the
fiscal year ended June 30 1946 and this cost the total patient days
the net average daily population and the per capita cost per day is
compared with previous years in the statement following
1946
Net Operating Cost64951625
Total Patient Days 199237
Average Daily Census 5458
Per Capita Cost Per Day 326
1945
36672780
156360
428
2345
1944
36842967
162063
444
2273
In the past year the facilities of the Sanatorium were increased
providing for a larger number of patients and this has required ad
ditional personnel and an increase in the cost of operations
GENERAL
Dr Rufus F Payne Superintendent and Mr W T Montgomery
Treasurer have each filed bond in the amount of 1000000 and Mrs
Emeline Baker Shirley Clerk is bonded for 500000
The financial records of the Sanatorium are maintained in the of
fice of the State Department of Health in Atlanta and were found
in excellent condition All receipts for the period under review were
properly accounted for and expenditures were within the limits of
budget approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the Sana
torium and the Department of Health for the cooperation and assist
ance given the State Auditors office during this examination and
throughout the year375
DEPARTMENT OF
PUBLIC SAFETY376
DEPARTMENT OF PUBLIC SAFETY
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Sales
1946
68000000
28471631
3752324
Total Income Receipt
NONINCOME
State Revenue Collections Unfunded
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
Private Trust Accounts
Total
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Equipment
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Private Trust
76234
1805692
2445198
162659
48465
43930909
378508
27570531
4254561
801958
1131842
3612711
138566
12581
31980
2669635
88552
8711962
1837720
9334857
86425
16437
Total 104609735
1945
68000000
330142
415021
100223955 68745163
461976
2562090
3954352
624635
71420
104609735 75495684
36140303
514483
22102446
4070423
792223
781920
3480368
147381
24573
386759
1589301
89798
84622334 70119978
134339
2585045
2445198
162659
48465
75495684
Includes subsistence and quarters allowanceDEPARTMENT OF PUBLIC SAFETY
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
377
BUDGET FUND
Cash in Bank
9334857
REVENUE COLLECTIONS FUND
Cash in Bank
86425
PRIVATE TRUST FUND
Cash in Bank
Total
LIABILITIES
BUDGET FUNDS
Accounts Payable
Surplus for Operations if and when
approved on Budgets
1316798
8018059
16457
9437739
9334857
REVENUE COLLECTIONS FUND
Reserve for Unfunded Revenue Collections
PRIVATE TRUST FUNDS
Due Employees on U S Bond Purchase
U S Withholding Taxes
Total Current Liabilities Reserves
and Surplus
16437
20
86425
16457
9437739378
DEPARTMENT OF PUBLIC SAFETY
SUMMARY
FINANCIAL CONDITION
The Department of Public Safety ended the fiscal year on June
30 1946 with a cash surplus of 8018059 after providing the neces
sary reserve of 1316798 to cover outstanding accounts payable
REVENUE COLLECTIONS
This Department is the State agency for collection of license fees
on operators of motor vehicles under the Drivers License Act and
m the year ended June 30 1946 collected a total of 938641 88 an in
crease of 9829064 over like revenue collections in the preceding
fiscal period
DISPOSITION OF REVENUE COLLECTIONS
The revenue collections amounting to 93864188 in the year ended
June 30 1946 together with a cash balance of 162659 brought
over from the previous year made a total of 94026847 to be account
ed for and of this amount 93940422 was funded in the State Treas
ury and 86425 remained on hand at June 30 1946 to be transferred
to the State Treasury in the next fiscal period
AVAILABLE INCOME
State Appropriation for the operating cost of the Department of
Public Safety for the year ended June 30 1946 was 680 000 00 to
which was added 28471631 by transfer from the State Emergency
Fund to meet expenditures given budget approvals as provided by
law making total allotment of State funds for the period 96471631
This 96471631 allotment was supplemented by 34113 78 from
sale of fiftytwo automobiles 103450 from sale of four motocycles
and 237496 from sale of junk and other sources making total in
come available with which to meet the years operating costs 1
00223955
OPERATING COSTS
From the 100223955 available income 84622334 was expended
for the Departments operating costs and 8711962 for purchase of
seventytwo new Ford automobiles a total of 93334296 and 68
89659 remained on hand increasing the cash balance of 24 451 98379
DEPARTMENT OF PUBLIC SAFETY
held at the beginning of the fiscal year on July 1 1945 to 9334857
i on June 30 1946
The first lien on this remaining cash balance of 9334857 is for
I liquidation of 1316798 in outstanding accounts payable and the re
mainder of 8018059 represents funds provided through budget ap
provals in excess of obligations incurred and will be available for ex
penditure in the next fiscal period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for operations of the Department of Public Safety
for the past three years are compared as follows
YEAR ENDED JUNE 30
BY ACTIVITY
1946
Georgia Bureau of Investigation 6306110
Drivers License Bureau 13645442
Georgia State
Totals
Patrol 73382744
BY OBJECT
EXPENSE
Personal Services 43930909
Subsistence Allowances 18419487
Travel Expense 378508
Supplies and Materials 9151044
Communication Services 4254561
Light Power Water 801958
Printing Publicity 1131842
Repairs Alterations 3612711
Rents 138566
Insurance Bonding 12581
Indemnities 31980
Equipment Replacements 2669635
Miscellaneous 88552
Total Expense Payments 84622334
OUTLAY
Automobiles and Motorcycles 8711962
Other Equipment
Total Cost Payments 93334296
Number of Employees
at June 30 304
1945
5088747
10827502
54338068
1944
4781995
9584748
55570705
93334296 70254317 69937448
36140303 34510565
13244625 11510525
514483 419923
8857821 8076973
4070423 3626210
792223 790896
781920 721832
3480368 3279846
147381 140894
24573 10353
386759 122189
1589301 1877588
89798 81358
70119978 65148446
4664867
134339 124135
70254317 69937448
264
244380
DEPARTMENT OF PUBLIC SAFETY
Of the 23079979 increase in expenditures in the year just closed
over the previous fiscal period ended June 30 1945 7790606 was
in salaries and wages paid 5174862 in subsistence allowances to
uniformed personnel 1080334 in equipment replacements 87
11962 for purchase of new automobiles and 322215 for other ex
pense
The increased expenditures for salaries and subsistence allowances
is the result of increase in uniformed personnel from 151 to 195 in
the period under review together with increased salaries and pay
ment of 300 per diem instead of 225 subsistence allowance to all
members of the State Patrol under provisions of House Bill 654 of
the General Assembly approved January 30 1946 which reads in
part as follows
One troop of not more than 300 officers and men in the discretion
of the Director of Public Safety with the approval of the Department
of Public Safety which troop as instituted shall be composed of the
following personnel including the Commanding Officer and Treasurer
herein named said troops to include not more than the following
numbers of officers and noncommissioned officers with salaries as
herein stated payable monthly
2 Captains at 270000 per year each
5 1st Lieutenants at 230000 per year each
2 Sergeants Major at 210000 per year each
4 Staff Sergeants at 190000 per year each
22 Sergeants at 180000 per year each
22 Corporals at 170000 per year each
All Troopers at 150000 per year each
Said salaries to be increased by the Commissioner of Public Saf
ety with the approval of the Department of Public Safety not more
than five 5 per cent annually for the first five years of enlist
ment said five 59 per cent to be figured on base pay as set forth
in this Act provided however the said salaries shall be maintained
within the appropriation made by law The provisions of this section
granting an increase in salary of 2500 per month shall also apply
to the members of the Georgia Bureau of Investigation
That all members of the Uniform Division of the Department of
Public Safety shall be paid a subsistence allowance of not less than
250 per diem and that when any officer or trooper is on duty away
from his district or division he shall be allowed his proper expense
for meals and lodging381
DEPARTMENT OF PUBLIC SAFETY
MOTOR VEHICLE EQUIPMENT
In the period under review the Department sold fiftytwo cars
and four motorcycles and purchased seventytwo new Ford automo
biles and on June 30 1946 had the following motor vehicle equip
ment on hand
In service of the Department
9 Mercurys
24 Fords passenger cars
2 Fords trucks
7 Plymouths
4 Pontiacs
116
In Garage Storage
6 Fords passenger cars
In Service of Georgia State Guard
25 Fords passenger cars
1 Buick
2 Pontiacs
1 Chevrolet
1 Motorcycle
30
In Service of Military Department
1 Pontiac
Total Automobiles 152
Total Motorcycles 1
153
Cars assigned directly to the Georgia State Guard are under author
ity of Acts 1943 providing that any property of the State is available
for use of the State Guard including property and equipment of the
Department of Public Safety and equipment assigned to the Military
Department is under authority of the same Act under an opinion of
the AttorneyGeneral
GENERAL
On June 30 1946 the Department had in operation twentyone
validating machines and the use of these machines over the State
will result in a savings in postage as well as being an added conven
ience to purchasers of drivers licenses382
DEPARTMENT OF PUBLIC SAFETY
On March 16 1946 Major C A Williams resigned as Director of
the Department and was succeeded by Major W E Spence
The Director of the Department is bonded in the amount of 10
00000 as is also the Treasurer two Assistant Treasurers are each
under 500000 bond the Cashier is bonded for 200000 and other
employees for 100000 each under schedule bond
All known receipts for the period under review were properly ac
counted for and expenditures were within the limits of approved
budgets and supported by proper voucher
Appreciation is expressed to the officials and staff of the Depart
ment for the cooperation and assistance given the State Auditors
office during this examination and throughout the year383
PUBLIC SERVICE
COMMISSION384
PUBLIC SERVICE COMMISSION
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 11000000
Budget Balancing Adjustments Lapses 937045
Total Income Receipts
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
Total
713750
67461
3109750
1945
11000000
211381
11937045 11211381
957750
285
2152000
14400506 14321416
PAYMENTS
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
Total
9423928
1475427
201953
328383
254240
18494
6650
116911
70253
108267
2396000
14400506
9218584
1174583
178237
345610
112015
14021
6750
24805
69600
11896239 11144205
67461
3109750
14321416PUBLIC SERVICE COMMISSION
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ASSETS
Budget Fund Available Cash
Contingent Fund
Motor Vehicle Fund
Revenue Collection
Cash in Bank
105403
2864
Total
LIABILITIES
385
108267
2396000
2504267
CASH LIABILITIES
Accounts Payable
45000
RESERVE
Revenue Collections to be funded in
State Treasury
2396000
SURPLUS
For Operations
Total
63267
2504267386
PUBLIC SERVICE COMMISSION
SUMMARY
FINANCIAL CONDITION
The Public Service Commission ended the fiscal year on June 30
1946 with a cash surplus of 63267 after providing the necessary
reserve of 45000 to cover outstanding accounts payable
REVENUE COLLECTIONS
The Public Service Commission is the revenuecollecting agency
for licenses and fees levied against Motor Carriers coming under the
jurisdiction of this office as provided by law and in the period under
review collected 11971250 of which 11070000 was from licenses
of Motor Carriers at 2500 each 807500 from Certificates of Pub
lic Convenience at 3500 each and 93750 from certificate transfer
fees at 750 each
Revenue collections for the previous fiscal year were 11731250
and 10979250 two years ago
DISPOSITION OF REVENUE COLLECTIONS
The 11971250 revenue collected in the fiscal year ended June
30 1946 together with 3109750 held at the beginning of the period
made a total of 15081000 to be accounted for of which 12685000
was funded in the State Treasury and 2396000 remained on hand
at June 30 1946 to be transferred to the State Treasury in the next
fiscal period
AVAILABLE INCOME
State Appropriation for the operation of the Public Service Com
mission in the year ended June 30 1946 was 11000000 to which
was added 937045 transferred from the Emergency Fund to meet
expenditures given budget approval as provided by law making total
income available for the period 11937045
OPERATING COSTS
From the 11937045 available income 11896239 was expended
for the Commissions operating costs and 40806 remained on hand
increasing the 67461 cash balance held at the beginning of the fiscal
period on July 1 1945 to 108267 on June 30 1946
The first lien on this remaining 108267 cash balance is for pay
ment of 45000 in outstanding accounts payable and the remainder387
PUBLIC SERVICE COMMISSION
of 63267 represents funds which have been provided through budget
approvals in excess of obligations incurred and will be available for
expenditure in the next fiscal period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared as follows
YEAR ENDED JUNE 30TH
1946 1945 1944
Personal Services 9423928 9218584 8408243
Travel Expense 1475427 1174583 1178728
Supplies 201953 178237 205889
Communication Services 328383 345610 335863
Printing Publicity 254240 112015 250103
Repairs 18494 14021 182864
Equipment 116911 24805 170284
Other Expense 76903 76350 83415
Totals 11896239 11144205 10815389
Number of Employees
at June 30 30 29 27
Of the 752034 increase in expenditures in the past year over
the year ended June 30 1945 205344 was in salaries and wages
paid 300844 in travel expense 142225 in payments for printing
and publicity and 103621 in other costs
GENERAL
The Chairman of the Public Service Commission is bonded in the
amount of 250000 the Secretary Treasurer for 250000 Cash
ier for 200000 and Inspectors for 200000 each
Books and records of the office are well kept all receipts for the
period under review were properly accounted for and expenditures
were within the limits of approved budgets and supported by prop
er voucher
Appreciation is expressed to the officials and staff of the Com
mission for the cooperation and assistance given the State Auditors
office during this examination and throughout the year389
DEPARTMENT OF
PUBLIC WELFARE
Administration and BenefitsSCO
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION PUBLIC ASSISTANCE
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 560500000
Budget Balancing Adjustments Lapses 25098129
Revenues Retained
Grants from U S Government 603100693
County Participation 56339815
Transfers Other Spending Units 1664825
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
Total
1945
560500000
18043368
581704997
52940671
1230549
1243373812 1175871751
25828696
23595447
1269202508 1199467198
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communications
Publications
Repairs
Rents
Insurance
Grants to Counties
Equipment
Miscellaneous
Benefits
25276756
1443629
552475
1293527
898427
69145
293680
89251
78088057
195329
52350
1143198784
24014920
1521133
412347
1343890
1101336
87900
274142
103603
71720793
51276
75723
1072931439
Total Expense Payments 1251451410 1173638502
CASH BALANCES JUNE 30th
Budget Funds 17751098 25828696
Total 1269202508
1199467198DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
BALANCE SHEET
JUNE 30 1946
ASSETS
391
CASH IN BANKS
State Funds
Federal Funds
County Funds
Total Assets
12566116
5107668
77314
17751098
LIABILITIES RESERVES SURPLUS
ACCOUNTS PAYABLE AND ENCUMBRANCES
Administrative Expense
Administrative Grants to County
Welfare Departments June 1946
565865
8000000
8565865
UNALLOTTED FUNDS ON DEPOSIT WITH STATE
Federal Funds
Public Assistance
Medical Survey
Crippled Children
Child Welfare
Civilian War Assistance
Total
County Funds
Public Assistance
1526310
1233932
731134
1544219
72073
5107668
77314
5184982
CASH SURPLUS
State Funds
For Benefits
For Administration
For Administrative Grants to
County Welfare Departments
Total Liabilities
Reserves and Surplus
2482184
1433262
84805
4000251
17751098392
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1946
County
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Old Age
4482800
2858600
1451050
3345000
5896500
1995400
3422450
6236850
4683700
2811800
Bibb 31788750
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
2428550
1333650
5982700
1497850
5222500
7522250
2443250
3372900
2447550
2415700
Carroll 17314600
Catoosa
Charlton
3118650
1188350
Chatham 29690000
Chattahoochee
Chattooga
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
Columbia
Cook
Coweta
Crawford
Crisp
541650
4607900
6689700
6377350
1863850
2920400
2236650
13197850
5408250
6049900
3475000
2990200
10072500
2402350
5622800
Total Payments for Year
Blind
208250
158550
90700
40750
195900
62700
22800
114100
270100
157100
1342100
118650
48500
201700
111450
184050
193600
77000
143200
160750
60200
491600
79800
55050
2578850
40650
168600
180350
357300
30000
67950
86550
176300
296600
283850
93400
123400
490000
56400
156000
Dependent
Children
P 1470300
528050
1015200
489850
451950
276900
353300
692650
274250
400300
4365300
377100
434650
317600
268500
510250
525650
43200
268250
335800
741350
807300
396700
223600
6385350
112800
588250
1330000
524750
118250
595000
326050
2212600
1611000
377250
246050
478850
682700
92200
1259900
Total Public
Assistance

616135
354520
255695
387560
654435i
2335001
3798551
704360
522805
3369201
37496151
29243001
1816800
6502000
1877800
5916800
8241500
2563450
3784350
2944100
3217250
18613500
3595150
1467000
38654200
695100
5364750
8200050
7259400
2012100
3583350
2649250
15586750
7315850
6711000
3814450
3592450
11245200
2550950
7038700
393
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1946
Crippled Children Civilian War
Average Per Month Benefits Assistance Benefits Adminis
No Of Allowance Number trative
Individ Per Indi Children Total No Of Total Grants to
uals vidual Treated 4 Payments Individuals Payments 99816 Counties
432 1190 250704
1 265 1116 3 25291 208994
176 1212 5 27782 182087
277 1166 2 92644 255299
52 1042 9 48157 576401
22 873 2 15491 226142
350 879 5 78573 356234
562 1045 14 320564 489063
330 1318 4 173028 350547
235 1196 4 16861 338540
2412 1294 22 95027 2451411
249 977 3 13710 217826
181 837 3 34631 164836
1 536 1011 8 46604 459957
1G0 979 6 8865 198066
I 439 1122 12 191343 460035
757 908 9 175637 696334
257 833 4 79518 326166
341 925 2 73695 279208
198 1241 2 25308 212610
248 1083 4 36382 247694
1146 1335 9 139537 861621
231 1295 1 126859 243978
120 1016 3 14793 185727
1686 1910 6 337303 2303850
62 936 3 11409 181834
380 1176 4 122923 304158
678 1009 7 65856 589545
620 976 6 64252 603987
176 952 4 43655 222906
5239 1249 7 109467 281770
159 1391 3 12355 195198
977 1329 7 90297 1 14780 857171
488 1248 8 134596 640533
485 1152 21 279632 622042
334 953 3 84149 233135
287 1043 4 25018 288622
763 1229 10 55725 1 3608 740488
223 954 1 61748 239906
528 1112 8 42216 519215

394
DEPARTMENT OP PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1946
Total Payments for Year
County
Dade
Dawson
Decatur
DeKalb
Dodge
Dooly
Dougherty
Douglas
Early
Echols
Effingham
Elbert
Emanuel
Evans
Fannjn
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
1
Old Age
1505300
1615250
7244700
24795800
6029050
6502300
8792950
3467600
6741700
1014400
3280800
8184750
7561400
1737250
3742650
3345750
14244450
3111450
5273000
43893150
2535700
1578650
4487250
5700250
5039650
6346050
7608350
7255500
7182150
3929550
3608050
4913600
4779300
3135650
5170750
3374200
2780450
4476550
2457000
1835950
Blind
26400
28400
211850
721800
195150
186200
683400
106350
401600
44100
159700
171350
343050
43800
95500
88200
404600
66950
101400
5709050
21900
59650
414300
110100
289350
18000
112400
44650
102350
162250
58150
285000
114250
141700
83900
166100
94850
37800
148850
81100
Dependent
Children
464600
197150
921800
5698100
1196950
770400
841100
264550
746500
214700
329450
490950
1503250
276400
594950
348700
2003100
513500
654450
19343100
289500
184450
539900
657650
833050
422800
1062150
768050
645250
281950
686750
501650
570800
336850
108300
339350
471150
283750
189850
711700
Total Public
Assistance
1996301 I
184080
837835
31215700
7421150
745890C
10317450
3838500
7889800
1273200
3769950
8847050
9407700
2057450
4433100
3782650
16652150
3691900
6028850
168945300 i
2847100
1822750
5441450
6468000
6162050
6786850
8782900
8068200
7929750
4373750
4352950
5700250
5464350
3614200
5362950
3879650
3346450
4801700
2795700
2628750

iAverage Per Month
395
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1946
192
199
596
727
601
490
654
347
654
74
276
728
711
181
374
364
234
333
672
5538
283
134
346
544
465
583
749
573
710
412
304
384
527
336
389
385
284
517
259
184
Allowance
Per Indi
vidual
866
769
1171
1506
1029
1268
1314
920
1005
1429
1138
1013
1103
948
987
867
1124
924
747
1644
839
1133
1311
991
1105
970
978
1174
931
885
1194
1236
863
900
1147
840
983
774
899
1191
Crippled Children
Benefits
Number
Children
Treated
3
4
9
15
4
5
7
4
4
20
5
11
14
2
5
159
1
2
10
7
4
2
12
3
12
3
6
5
6
1
1
5
5
4
4
3
Total
Payments
Civilian War
Assistance Benefits
No Of Total
Individuals Payments
9721
43729
266018
291314
77384
75375
184473
230966
33059
38030
231161
199191
105630
255187
2139
147320
1084324
201
17752
390301
65851
40968
69260
183944
20416
179422
5381
40142
205672
38419
5046
75210
222171
44740
67701
27692
115956
94761
Adminis
trative
Grants to
Counties
184519
178006
654972
1624327
545803
436064
608354
294518
488149
180219
282618
646017
662930
186406
406905
253300
1214484
292727
573917
10544413
268918
169744
450615
439275
408321
545662
818659
300934
636269
369468
306222
389458
429130
292597
246414
437584
299307
494580
271063
189942396
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1946
Total Payment for Year
County
Old Age
Jefferson
Jenkins
Johnson
Jones
Lamar
Lanier
Laurens
Lee
Liberty
Lincoln
Long
Lowndes
Lumpkin
Macon
Madison
Marion
4979650
3097450
2906000
2613350
4020350
976300
7523750
2212250
2391350
4080950
1134700
16211550
3025300
5972150
5835500
2429700
2935000
1865600
7121500
3975050
Mitchell 10736950
Monroe 3645150
Montgomery 2346500
Morgan 4110900
Murray 2314650
Muscogee 16471300
McDuffie
McIntosh
Meriwether
Miller
Newton
Oconee
Oglethorpe
Paulding
Peach
Pickens
Pierce
Piks
Polk
Puaski
Putnam
Quitman
Pabun
Randolph
4030300
2157550
4286000
3640900
4719500
2804650
3097850
2889850
7543450
3198550
2668300
1097350
5110900
5277150
Blind
Dependent
Children
Total Public
Assistance
122200 3 681300 5783150 k
154750 432000 3684200
98750 404250 3409000
54400 216800 2884550
139450 117300 4277100
100950 262550 1339800
320000 1888850 9732600
146450 205150 2563850 li
84700 310600 2786650
94130 337950 4513050
83400 254300 1472400
699650 3001550 19912750
6400 108600 3140300
120850 169550 6262550
185750 451650 6472900
100350 193950 2724000
64500 220600 3220100
70100 313000 2248700
326600 378200 7826300
165900 457450 4598400
549250 654350 11940550
103250 250250 3998650
130150 183900 2660550
137550 87900 4336350 i
75500 363750 2753900
830600 4943650 22245550
84550 252300 4367150
42600 202300 2402450
99000 402300 4787300 1
84900 776350 4502150
67800 669250 5456550
459450 3264100
188750 468150 3754750
168050 254900 3312800
205900 844300 8593650
164150 291550 3654250
36000 95600 3799900 1
26850 44750 1168950
53800 530300 5695000 I
164600 258950 5700700 r
397
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1946
Crippled Children Civilian War
Average Per Month Benefits Assistance Benefits
Adminis
io Of Allowance Number trative
idivid Per Indi Children Total No Of Total Grants to
uals vidual 890 Treated 7 Payments 81352 Individuals Payments Counties
ll 541 463007
i 323 951 7 82372 299357
332 855 3 18983 360240
288 835 3 95905 366369
303 1000 9 32163 282580
I 116 969 4 82786 130615
731 1109 8 335387 818051
187 1140 6 239525 190840
1 230 1008 23 296096 208651
1 360 1045 2 2005 288994
i 101 1209 3 195117 180139
li 086 1529 11 217317 795525
v 292 898 3 121012 228419
479 1090 4 70905 486835
550 981 3 91893 456399
227 999 3 18550 234168
290 927 9 209185 351063
1 192 974 1 49012 187739
642 1015 5 114992 472129
11305 1255 6 121140 314544
J697 1428 6 159019 617803
1 si 341 978 6 194664 398994
1191 1159 1 14926 233914
408 885 5 26701 419081
235 977 1 6983 25944
377 1347 28 335611 1 12028 1441627
415 877 6 49458 433662
255 786 1 5748 182780
470 848 2 13829 443457
520 721 6 86292 298581
396 1149 2 22110 312160
i304 895 1 3007 310058
260 1201 9 307693 242015
248 1116 3 9070 283718
524 1366 8 76760 448889
324 940 2 4066 299242
295 791 4 72401 301101
99 990 111329
1307 1546 234581
1491 968 2 21089 317372
HP
398
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1946
Total Payments for Year
County
Richmond
Rockdale
Schley
Screven
Seminole
Spalding
Stephens
Stewart
Sumter
Talbot
Taliaferro
Tattnall
Taylor
Telfair
Terrell
Thomas
Tift
Toombs
Towns
Treutlen
Troup
Turner
Twiggs
Union
Upson
Walker
Walton
Ware
Warren
Washington
Wayne
Webster
Wheeler
White
Whitfield
Wilcox
Wilkes
Wilkinson
Worth
Old Age
18097343
2169050
1502900
4182550
2952250
10626050
5168100
3274350
9157100
3398200
1105200
4196000
3791750
4571100
4099350
10054150
3955350
5256850
1510900
2583900
17821250
3807450
2297000
2420150
8483000
8460500
5130750
9575750
2735050
4057000
3231300
1289700
2620450
2728300
6523100
4683900
7105750
2612650
8416050
Blind
928650
66450
3400
146950
15000
421850
133050
66800
291100
93150
27000
189800
95000
162950
251100
447000
74200
357200
90300
128300
544950
134500
87650
22600
101200
233800
125350
466400
92500
187200
266850
75650
90100
278950
190750
150600
68700
292000
Dependent
Children
P 2106950
169250
121750
318650
488050
432200
709600
314050
543300
553900
85750
501100
312900
789050
189600
1864600
1013250
1304300
408750
489800
1122100
753450
129600
423750
682800
744950
468350
1615950
155450
343750
430000
182900
530100
339000
2596900
365450
276450
332150
1205800
Total Public
Assistance
21132943
2404750
1628050
4648150
3455300
11480100
6010750
3655200
9991500
4045250
1217950
4886900
4199650
5523100
4540050
12365750
5042800
6918350
2009950
3202000
19488300
4695400
2514250
2866500
9267000
9439250
5724450
11658100
2983000
4587950
3928150
1548250
3240650
3067300
9398950
5240100
7532800
3013506
9913850
962792793 35861850 127626750 1126281393ilrfflrwmfgliT
399
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1946
Average Per Month
1240
202
162
483
254
670
492
355
784
320
143
469
388
385
378
713
357
539
148
260
f25i
320
2J3
262
584
725
558
646
292
470
282
132
275
272
709
327
672
313
564
Allowance
Per Indi
vidual
1420
990
840
802
1134
1428
1018
857
1062
1054
709
869
901
1195
1000
1446
1178
1075
1145
1026
1298
1222
983
913
1323
1084
855
1504
851
814
1164
979
981
937
1104
1337
934
803
1465
1182
Crippled Children
Benefits
Number
Children Total
Treated Payments
29 345746
4 147093
1 468
8 200908
3 16914
9 229977
3 61005
6 319345
13 217859
1 155138
1043
Civilian War
Assistance Benefits
No Of Total
Individuals Payments
3 18943
5 64818
5 169828
7 147752
12 261163
1 401
4 23943
7 46078
8 239676
1 48979
5 6382
8 183379
7 139948
5 72737
4 110350
7 52513
2 87618
5 21678
6 227687
1 41439
to 125314
9 225434
1 1470
3 25011
6 130745
16792214
147368
125177
Adminis
trative
Grants to
Counties
1618006
214619
183236
456217
251181
594348
418340
231691
667517
251772
191029
411795
376210
404365
334373
711353
362684
436287
131744
237392
687935
288429
282225
279624
445984
622867
451814
635757
282746
514081
301284
213566
291379
265147
530072
378982
593804
272094
473985
78088057400
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
SUMMARY OF PUBLIC ASSISTANCE BENEFITS PAID
YEAR ENDED JUNE 30 1946
BY MONTHS
Month
o
B
3
ST S
a s
J
3
OLD AGE ASSISTANCE
July 1945 75748150
August 75806800
September 77940500
October 78149100
November 78190050
December 78159343
January 1946 78200800
February 77227950
March 77447250
April 86944350
May 88611550
June 90366950
66150
66080
66820
66753
66595
66469
66434
65526
65607
68582
69088
69506
1145 U
1148 jtt
1166
1171 I
1174 I
1176 I
1177 I
1179 W
1181 li
1268 I
1283 ii
1300 j
Total
962792793

AID TO BLIND
July 1945
August
September
October
November
December
January 1946
February
March
April
May
June
2860950 2016 1420 1
2841750 2004 1418 1
2925300 2032 1440 H
2928800 2034 1438 I
2917250 2023 1442 1
2915050 2010 1450 J
2917350 2010 1451 1
2917650 2007 1452 B
2918650 1998 1461 1
3174950 2058 1543
3231300 2069 1562 I
3312850 2096 1580 i
Total
35861850401
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
SUMMARY OF PUBLIC ASSISTANCE BENEFITS PAIDBY MONTH
YEAR ENDED JUNE 30 1946
Month
AID TO DEPENDENT CHILDREN
July 1945
August
September
October
November
December
January 1946
February
March
April
May
June
c 3 e g 4 VI S u 3 3 9 M C f 1 w V J3 CO S t bo c C3 9
DREN 9719300 9757 996 3887 2500
9635350 9669 997 3856 2499
10030800 9940 1009 3959 2534
10010700 9955 1006 3960 2528
9964750 9900 1007 3938 2530
10037800 9951 1009 3951 2541
10156350 10084 1007 4005 2536
10255750 10150 1010 4037 2540
10349050 10222 1012 4057 2551
12099600 11411 1060 4525 2674
12379000 11641 1064 4589 2698
12988300 12064 1077 4767 2725
Total
127626750
TOTAL PUBLIC ASSISTANCE
July 1945
August
September
October
November
December
883
882
908
910
910
911
912
904
907
January 1946
February
March
April 1022
May 1042
June 1066
28400
83900
96600
88600
72050
12193
74500
01350
14950
18900
21850
68100
77923
77753
78792
78742
78518
78430
78528
77683
77827
82051
82788
83666
1134
1135
1154
1157
1160
1162
1162
1164
1166
1246
1259
1275
72053
71940
72811
72747
72556
72430
72449
71570
71662
75165
75746
76369
1226
1227
1248
1252
1255
1258
1260
1263
1266
1360
1376
1397
Total 1126281393402
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
SUMMARY OF PUBLIC ASSISTANCE BENEFITS PAID
YEAR ENDED JUNE 30 1946
FUND State Federal County
DISTRIBUTION Funds Funds Funds Total
TYPE OF ASSISTANCE
Old Age Assistance 433263696 481389447 48139650 962792793
Aid to the Blind 16137833 17930925 1793092 35861850
Aid to Dependent
Children 57431436 63813975 6381339 127626750
Totals 506832965 563134347 56314081 1126281393
PERCENTAGES
Old Age Assistance 4500 5000 500 10000
Aid to the Blind 4500 5000 500 10000
Aid to Dependent Children 4500 5000 500 10000
Totals 4500 5000 500 1004t3
DEPARTMENT OP PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
CRIPPLED CHILDREN BENEFITSMEDICAL AND NURSING SERVICES
YEAR ENDED JUNE 30 1946
Name
Time
Months
PHYSICIANS AND SURGEONS
Funkhouser W L Pediatrician 12
Hamm W G Plastic Surgeon 4
Wilson W D Plastic Surgeon 12
Boland Joe H Orthopedic Surgeon 75
Brown F Bert Orthopedic Surgeon 5
Goodwyn T P Orthopedic Surgeon 9
Hodges Fred G Orthopedic Surgeon 12
Irwin C E Orthopedic Surgeon 12
Jernigan H Walker Orthopedic Surgeon 3
Sandison Calvin Orthopedic Surgeon 12
Smith Randolph Orthopedic Surgeon 6
Wright Peter Orthopedic Surgeon 12
Consultation Fees
Total Physicians and Surgeons
PHYSICAL THERAPISTS
Lewis Sara Phy Therap Tech 12
FIELD NURSES
Collier Mary W Med Soc Consult 11
Delleney Clara Mae Dist Orth Nurse 5
Giles Margaret L Dist Orth Nurse 12
Mabon Mildred Dist Orth Nurse 45
OConnell Helen Dist Orth Nurse 6
Ronayne Helen Dist Orth Nurse 45
Suhr Myra L Dist Orth Nurse12
Vaughn Mary L Dist Orth Nurse12
Total Field Nurses
Totals
Personal
Services
265000
100000
265000
162500
125000
155000
230000
300000
75000
230000
90000
300000
177300
2474800
Travel
Expense
200912 15096
256000 1677
94849 16365
249000 86895
88500 19605
116367 18494
88500 6345
249000 65660
240000 81366
1382216 296407
4057928 311503404
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
SUMMARY
INTRODUCTION
The within report covers an examination of the Benefits and Ad
ministrative Funds of the Department of Public Welfare for the fiscal
year ended June 30 1946 The State Institutions coming under the
control of the Department are reported under separate covers
FINANCIAL CONDITION
The Department ended the year on June 30 1946 with a surplus
in State funds of 2482184 for Benefits 1433262 for Administra
tion and 84805 for Administrative Grants to County Welfare Depart
ments after providing the necessary reserves of 8565865 to cover
outstanding accounts payable and encumbrances and 5184982 un
allotted Federal and County Funds held on this date
Surplus balances of State funds at the end of the period represent
the excess of funds which have been provided under the budget over
obligations incurred and will be available within the next fiscal year
subject to budget reapprovals
Federal funds for benefit payments and administrative expenses
are advanced to the State for deposit in special bank accounts and are
subject to withdrawals only when expenditures are made chargeable
to the activity for which the funds have been allocated Unexpended
Federal funds accordingly are reported as unallotted funds on de
posit with the State and not included in surplus
AVAILABLE INCOME
The State provided through allotment of Appropriation Funds in
the period under review 512656177 for payment of benefits 55
63414 for administrative expense of the State Office and 67378538
for Grants to County Welfare Departments a total for the year of
585598129
Receipts from the Federal Government less refunds for benefits
and administration amounted to 603100693 and 56339815 was
received from Counties for participation in public assistance benefits
making total receipts from Federal Government State and Counties
for the period under review 1245038637
From this 1245038637 received 1545333 was transferred to
the Merit System Administration for the pro rata part of the cost of405
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
its operation and 119492 to the Department of Education for part
of the expense of Lunch Room Program leaving net income of 12
43373812 available to the Department of Public Welfare with which
to pay benefits administrative expense and Grants to County Welfare
Departments in the year ended June 30 1946
OPERATING COSTS
Expenditures by the Department in the period covered by this
report were 1251451410 of which 1143198784 was for benefits
paid 30164569 for administrative expense of the State Office and
78088057 for Grants to County Welfare Departments which ex
hausted the 1243373812 available income and reduced the 258
28696 cash balance held at the beginning of the fiscal year to 177
51098 at June 30 1946
Of this 17751098 remaining cash balance 12566116 was in
State funds and available for expenditure in the next fiscal period
subject to budget reapprovals after providing for liquidation of out
standing accounts payable and encumbrances and 5184982 was the
amount of unallotted Federal and County funds on deposit with the
State
BENEFIT PAYMENTS
Benefit payments totalling 1143198784 for the year ended June
30 1946 were 1126281393 for Public Assistance 16792214 for
Crippled Children Benefits and 125177 for Civilian War Assistance
Program summarized by type of assistance and source of funds as
follows
Total
PUBLIC ASSISTANCE
Old Age 962792793
Blind 35861850
Dependent
Children 127626750
Totals 1126281393
PERCENTAGES
Old Age 10000
Blind 10000
Dependent
Children 10000
Totals 10000
State Funds Federal Funds 481389447 17930925 63813975 County Funds
433263696 16137833 57431436 48139650 1793092 6381339
506832965 563134347 56314081
4500 4500 4500 5000 5000 5000 500 500 500
4500 5000 500

406
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
The number of recipients of Old Age Assistance Aid to the Blind
and Aid to Dependent Children together with unit amount of pay
ment for the month of November 1945 as compiled by the Welfare
Departments Division of Research and Statistics are shown in the
statement following
NUMBER OF PAYMENTS
Monthly
Amount of Old Dependent
Payment Age 24 Blind 1 Children 5
100 199
200 299 104 2 1
300 399 251 4 7
400 499 805 28 28
500 599 2669 45 38
600 699 4311 81 36
700 799 5896 150 78
800 899 8073 176 46
900 999 7154 233 165
10001099 7831 135 78
11001199 4384 166 137
12001299 4627 116 80
13001399 3189 108 96
14001499 2759 128 171
15001599 3074 105 98
16001699 1934 67 93
17001799 1556 63 696
18001899 1436 46 51
19001999 1011 62 137
20002099 1185 40 56
21002199 738 40 68
22002299 643 26 53
23002399 488 25 59
24002499 457 31 93
25002599 453 12 57
26002699 280 11 45
27002799 231 14 39
28002899 222 11 39
29002999 130 115
3000 1401
30003099 506
31003199 20
32003299 43
33003399 32
34003499 22
35003599 44
36003699 28
37003799 37
407
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
NUMBER OF PAYMENTS
Amount of Old Dependent
Payment Age Blind Children
38003899 31
39003999 24
40004099 47
41004199 18
42004299 243
43004399 6
44004499 12
45004599 13
46004699 15
47004799 11
48004899 8
49004999 12
50005099 24
51005199 9
52005299 14
53005399 7
54005499 114
55005599 10
56005699 3
57005799 2
58005899 5
59005999 2
60006099 4
61006199 5
62006299 2
63006399 6
64006499 3
65006599 1
66006699 44
67006799 5
68006899 2
59006999 2
72007299 1
73007399 2
77007799 1
78007899 13
85008599 1
90009099 6
99009999 2
408
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
CRIPPLED CHILDREN BENEFITS
Nature of Expenditure
Amount
Medical and Nursing Services
Physicians and Surgeons 2474800
Physical Therapists 200912
Field Nurses 1382216
Travel Expense
Physical Therapists and Field Nurses 311503
Hospitilization 8091981
Convalescent Care 2711990
Applicances 1469200
Clinical Expense 115627
Transportation of Crippled Children 33985
Totals
Percent
1474
120
823
135
4819
1615
875
69
20
16792214 10000
Fund Distribution
State Funds
7668984
Federal Funds 9123230
Totals
4567
5433
16792214 10000
CIVILIAN WAR ASSISTANCE
Benefits to Injured 10000 Federal Fds 125177
This is a program of the Social Security Board for providing as
sistance to civilians who are in need because of enemy attack or action
to meet such attack or the danger thereof409
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
COMPARISON OF BENEFIT PAYMENTS
Benefit payments for the fiscal year ended June 30 1946 are com
pared with those paid by the Department in previous periods as
follows
YEAR ENDED JUNE 30TH
1946 1945 1944
Public Assistance
Old Age 962792793 905877150 882387950
Blind 35861850 34856250 34701950
Dependent Children 127626750 118196100 119241250
Total Public
Assistance 1126281393 1058929500 1036331150
Crippled Children Benefits 16792214 13967299 14842149
Civilian War
Assistance Benefits 125177 34640 43550
A comparison of Public Assistance Benefits paid in the month of
June 1946 with payments for the same month in 1945 and 1944 is
shown below
Number of Individuals Net Amount Paid Average Allowance Per Indiv
JUNE 1946 Old Age 69506 90366950 3312850 12988300 1300
Blind 2096 1580
Dependent Children 12064 1077
Totals 83666 106668100 1275
JUNE 1945 Old Age Blind 66259 75698150 2852450 9787200 1142
2010 1419
Dependent 9829 1496
78098
Totals S 88337800 1131
JUNE 1944 Old Age 68865 75231400 2963850 9922650 1092
Blind 2137 1387
Dependent 9806 1012

Totals 80808 88117900 1090

410
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
Since the beginning of the program in 1937 6582381365 has been
paid in Public Assistance benefits old age assistance aid to the
blind and aid to dependent children 133042880 for crippled child
ren benefits in the form of medical and hospital care furnished and
228367 Civilian War Assistance benefits a grand total of 66156
52612 and these benefit payments are tabulated by fiscal years as
follows
YEAR ENDED JUNE 30TH
1938
1939
1940
1941
1942
1943
1944
1945
1946
Public
Assistance
Benefits
324057772
471555000
345578450
532871050
747343500
939433550
1036331150
1058929500
1126281393
Crippled
Children
Benefits
2229201
16266325
16505304
18293223
21388607
12758558
14842149
13967299
16792214
Civilian
War
Assistance
25000
43550
34640
125177
Totals
6582381365 133042880 228367
ADMINISTRATIVE EXPENSE AND GRANTS TO COUNTIES
The cost of administering all operations of the Welfare program
by the Department for the year ended June 301946 was 108252626
of which 30164569 was for State Office expense and 78088057
Grants to County Welfare Departments
The cost of administrative operations of the State Office of the
Department amounting to 30164569 consists of 19828385 expense
incurred in administering the Public Assistance Program 3493505
for the Crippled Children Program 1386744 cost of administering
the State Institutions under the control of the Department 5053222
for Child Welfare services and 402713 Federal War Services and
other relief programs
Grants to Counties for administrative purposes amounting to 780
88057 represent payments of 76444229 to County Welfare Depart
ments based upon their approved budgets for salary and travel of the
County Director and other staff members when engaged in the per
formance of welfare duties for which the State makes appropriations411
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
plus payments of 1643828 from Federal funds for services rendered
by the County Departments under the Selective Service Medical Sur
vey Civilian War Assistance and W A C Screening Programs
In the following analysis the administrative cost of the State Office
amounting to 30164569 and the 78088057 in Grants to County
Departments making a combined total of 108252626 are dis
tributed to the several activities of the Department of Public Welfare
Total
ACTIVITY
Public Assist Program
Crippled Children Program
State Institutions
Child Welfare Services
Federal War Services
Selective Service
Medical Survey
Civilian War Assist
WAC Screening
Other Welfare Services
96272614
3493505
1386744
5053222
1772641
16215
250
257435
Totals
Percentages
State
Funds
64319583
1854582
1386744
1077138
257435
Federal
Funds
31953031
1638923
3976084
1772641
16215
250
108252626 68895482 39357144
10000
6364
3636
412
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
COMPARISON OF ADMINISTRATIVE EXPENSE
The administrative expense of the Department of Public Welfare
and Grants to County Welfare Departments for the past three years
are compared in the statement following
YEAR ENDED JUNE 30TH
BY ACTIVITY
1946
1945
1944
Public Assistance Program 96272614
Crippled Children Program 3493505
State Institutions 1386744
Child Welfare Services 5053222
Federal War Services 1789106
Other Welfare Services 257435
Totals 108252626
87204214
2993518
1678731
4489165
4115557
225878
79341517
2564593
1508768
4611436
150812
196259
100707063 88373385
BY OBJECT
State Department
Personal Services 25276756
Travel Expense 1443629
Supplies and Materials 552475
Communication Services 1293527
Printing Publicity 898427
Repairs 69145
Rents 293680
Miscellaneous 52350
Insurance and Bonding 89251
Equipment 195329
Subtotals 30164569
Administrative Grants to
County Departments 78088057
Totals 108252626
Number of Employees
at June 30th 112
24014920 22220101
1521133 1674853
412347 485711
1343890 1296526
1101336 701150
87900 77729
274142 270641
75723 50621
103603 117866
51276 486360
28986270 27381588
71720793 60991797
100707063 88373385
101
106413
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
GENERAL
The Director of the Department is bonded in the amount of 20
00000 the Chief of the Division of Accounts and Finance 5000000
and other employees in varying amounts
Books and records of the Agency are complete and accurate and
the accounting system appears well suited to the needs of the De
partment All receipts for the period under review were properly ac
counted for and expenditures were within the limits of budget ap
provals and supported by proper voucher
Appreciation is expressed to the Director the Chief of the Division
of Accounts and Finance and the staff of the Department for the
cooperation and assistance given the State Auditors office during
this examination and throughout the year415
DEPARTMENT OF
PUBLIC WELFARE
Institutions
416
DEPARTMENT OF PUBLIC WELFARE
INSTITUTIONS DIVISION
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 226000000
Budget Balancing Adjustments Lapses 190162791
Transfers Other Spending Units 416162791
Total Income Receipts
1945
226000000
199438529
225438529417
DEPARTMENT OF
PUBLIC WELFARE
Confederate Soldiers Home
Atlanta418
DEPARTMENT OP PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 961937 I
Revenues Retained
Earnings Veterans Aid Services 12000
Total Income Receipts 973937
CASH BALANCES JULY 1st
Budget Funds 4gg gg
Total 1022803 i
PAYMENTS
EXPENSE
Personal Services 4473 05
Travel 5oo
Supplies Materials 1 2 66933
Communication g7 jg
Heat Light Power Water 12090
Publications 2 217 fio
Repairs
Insurance
Equipment 73 2g
Miscellaneous 4gg or
Total Expense Payments 911214
CASH BALANCES JUNE 30th
Budget Funds 111589
Total 1022803
1945
636182
50500
686682
43545
730227
333472
980
240793
8854
11622
227
48112
747
4623
31931
681361
48866
730227DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ASSETS
Cash in Bank
Total Current Assets
111589
419
111589
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
SURPLUS
For Operations
Total Liabilities Reserves Surplus
31969
79620
111589420
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
SUMMARY
FINANCIAL CONDITION
The Confederate Soldiers Home ended the fiscal year on June 30
1946 with a cash surplus of 79620 after providing the necessary
reserve of 31969 to cover outstanding accounts payable
AVAILABLE INCOME
Total income of the Soldiers Home for the year was 973937 of
which 961937 was allotment of State Appropriation Funds by the
Department of Public Welfare and 12000 from rents
OPERATING COSTS
From the 973937 available income 911214 was expended for
operating the Home and 62723 remained on hand increasing the
48866 cash balance held at the beginning of the fiscal year to 1
11589 on June 30 1946 and this remaining cash balance will be avail
able for expenditure in the next fiscal period subject to budget re
approvals after providing for liquidation of outstanding accounts
payable
COMPARISON OF OPERATING COSTS
Expenditures for operations by the Confederate Soldiers Home for
the past three years are compared as follows
YEAR ENDED JUNE 30TH
1946
Persona Services 4 47805
Travel Expense 5 00
Supplies and Materials 266933
Communication Services 8715
Heat Light Power Water 12090
Printing Publicity
Repairs and Alterations 121760
Insurance and Bonding
Equipment 7326
Miscellaneous 46085
1945
1944
333472 302213
980 870
240793 300502
8854 8700
11622 12496
227
48112 6005
747 53912
4623 6246
31931 30379
Totals 911214
Number of Employees June 30th 6
Confederate Veterans in
Home at June 30th o
681361 721323
Veterans Widows in
Home at June 30th421
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
House Bill 601 approved January 31 1946 provides for admis
sion and maintenance at the Home of Widows of Confederate Vet
erans and on June 30th 1946 six widows had been admitted and were
being maintained
The maintenance of Confederate Veterans Widows together with
repairs and alterations made at the Home the past year made neces
sary an increase of 229853 in operating costs over the previous
period
GENERAL
Books and records of the Soldiers Home are maintained by the
Central Accounting Office of the Department of Public Welfare and
were found in excellent condition
All receipts for the period under review were properly accounted
for and expenditures were within the limits of budget approvals and
supported by proper vouchers
Appreciation is expressed to the officials and staff of both the
Department of Public Welfare and the Confederate Soldiers Home
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year423
DEPARTMENT OF
PUBLIC WELFARE
Training School for Girls
Atlanta424
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Corrections
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
Total
1946
1945
4806240 4260943
4806240 4260943
145283 253144
4951523 4514087
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Total
2020513
1684357
43182
308114
83113
78434
287946
1180
444684
2246505
90
1575079
42339
287994
149217
1600
64515
1465
4506839 4368804
145283
4951523 4514087425
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ASSETS
Cash in Bank and in Transit 444684
Total Current Assets
444684
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
SURPLUS
For Operations
Total Liabilities Reserves Surplus
119172
325512
444684426
DEPARTMENT OP PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS
SUMMARY
FINANCIAL CONDITION
1QLhe aininS Scho1 for Girls ended the fiscal year on June 30
1946 with a cash surplus of 325512 after providing the necessary
reserve of 119172 to cover outstanding accounts payable
AVAILABLE INCOME
The Department of Public Welfare provided to the Training School
for Girls through allotment of State Appropriation funds in the
period under review 4806240 with which to meet the years op
erating expense y
OPERATING COSTS
From the 4806240 available income 4506839 was expended for
the operating cost of the School and 299401 remained on hand in
creasing the 145283 cash balance on hand at the beginning of the
fiscal year to 444684 on June 30 1946 and this remaining cash
balance will be available for expenditure subject to budget reap
provals in the next fiscal period after providing for liquidation of
outstanding accounts payable
Payments for indemnities in the year amounting to 784 34 were
made under authority of Act of the General Assembly approved
March 20 1943 and amended February 23 1945 which pvfdes for
indemnities to State employees injured in line of duty
COMPARISON OF OPERATING COSTS
Expenditures for the operation of the Training School for Girls
for the past three years are compared in the statement following427
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS
YEAR ENDED JUNE 30TH
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Repairs and Alterations
Rents
Insurance and Bonding
Indemnities
Equipment Purchases
Miscellaneous
Totals
Number of Employees
at June 30th
Average Daily Population
Of Inmates
Annual Per Capita Cost
1946
2020513
1684357
43182
308114
83113
78434
287946
1180
17
110
40971
1945
18
110
39716
1944
2246505 2586082
90 13175
1575079 1571248
42339 44012
287994 260254
149217 152011
1600
80820
64515 483561
1465 676
4506839 4368804 5191839
25
120
43265
GENERAL
Books and records of the Training School for Girls are maintained
in the Central Accounting Office of the Department of Public Welfare
and were found in excellent condition All receipts for the period un
der review were properly accounted for and expenditures were with
in the limits of budget approvals and supported by proper voucher
The Superintendent of the School is bonded in the amount of 5
00000
Appreciation is expressed to the officials and staff of both the
Department of Public Welfare and Training School for Girls for the
cooperation and assistance given the State Auditors office during
this examination and throughout the year429
DEPARTMENT OF
PUBLIC WELFARE
Training School for Colored Girls
Macon430
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR COLORED GIRLS MACON
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Corrections
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
Total
PAYMENTS
CASH BALANCES JUNE 30th
Budget Funds
Total
1946
992387
45683
EXPENSE Personal Services 4 149 25
Travel 24 45
Supplies Materials Communication Heat Light Power Water 460311 20233 58471
Repairs 182 66
Rents 13 25
Insurance 20 00
Equipment 242 08
Miscellaneous 16 17

Total Expense Payments OUTLAY Lands Buildings Equipment 1003801
34269
1945
2227750
1000
992387 2228750
172124
1038070 2400874
403925
371509
23391
56846
21983
800
2000
11509
3011
894974
1456326
3891
45683
1038070
2400874431
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR COLORED GIRLS
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ASSETS
Cash in Bank and in Transit
Total Current Assets
34269
34269
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
SURPLUS
For Operations
22650
11619
Total Liabilities Reserves Surplus
34269432
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR COLORED GIRLS
SUMMARY
FINANCIAL CONDITION
The Training School for Colored Girls ended the fiscal year on
June 30 1946 with a cash surplus of 11619 after providing the
necessary reserve of 22650 to cover outstanding accounts payable
AVAILABLE INCOME
For the operating cost of the Training School in the period under
review the Department of Public Welfare provided through allot
ment of State Appropriation funds 992387
OPERATING COSTS
Expenditures for operations in the year amounted to 1003801
which exhausted the 992387 income provided and reduced the
45683 cash balance on hand at the beginning of the fiscal year to
34269 on June 30 1946
The first lien on this remaining cash balance of 34269 is for
liquidation of 22650 in outstanding accounts payable and the re
mainder of 11619 will be available for expenditure in the next fiscal
year subject to budgetapprovals
COMPARISON OF OPERATING COSTS
Expenditures made the past year for the operating cost of the
School are compared with those of the previous fiscal year ended June
30 1945 which was the first full year of operations433
YEAR ENDED JUNE 30TH
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Repairs and Alterations
Rents
Insurance and Bonding
Equipment Purchases
Miscellaneous
Total Expense Payments
OUTLAY
New Buildings and Equipment
Total Cost Payments
Number of Employees at June 30th
Number of Colored Juvenile Delinquent Girls
in School at June 30th
Annual Per Capita Cost
1946
414925
2445
460311
20233
58471
18266
1325
2000
24208
1617
1003801
17
59047
1945
403925
371509
23391
56846
21983
800
2000
11509
3011
894974
1460217
1003801 2355191
17
52645
Outlay expenditures made in the fiscal year ended June 30 1945
have not been considered in calculating the per capita cost for the
period
GENERAL
Books and records of the Training School for Colored Girls are
maintained in the Central Accounting Office of the Department of
Public Welfare and were found in excellent condition All receipts for
the period under review were properly accounted for and expenditures
were within the limits of budget approvals and supported by proper
voucher
Superintendent Ruth Stevenson is bonded in the amount of 5
00000
Appreciation is expressed to the officials and staff of both the
Department of Public Welfare and the Training School for Colored
Girls for the cooperation and assistance given the State Auditors
office during this examination and throughout the year435
DEPARTMENT OF
PUBLIC WELFARE
School for Mental Defectives
Gracewood
436
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES GRACEWOOD
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units Revenues Retained Earnings Hospital Services 12634417 986293 15966917 1260605

Total Income Receipts 13620710 3884342 17227522
CASH BALANCES JULY 1st Budget Funds 1396123
Total 17505052 18623645

PAYMENTS EXPENSES Personal Services 5104589 452 6432918 95651 400151 8942 46490 1920 1250 401918 1894 4836428
2005
Supplies Materials 5318642
Communications Heat Light Power Water 103003 369083
2250
Repairs Rents 88498 630
Insurance 1250
Equipment Miscellaneous 446850 3397

Total Expense Payments 12496175 36431 3508039 497667 11172036
OUTLAYS Lands Improvements Personal Services Contracts Equipment 2550565 1016702
CASH BALANCES JUNE 30th
Budget Funds
Total
966740
3884342
17505052 18623645437
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ASSETS
Cash in Bank and in Transit
Total Current Assets
966740
966740
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
For Equipment
SURPLUS
For Operations
385809
176950
403981
Total Liabilities Reserves Surplus
966740438
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES
SUMMARY
FINANCIAL CONDITION
The School for Mental Defectives ended the fiscal year on June
30 1946 with a cash surplus of 403981 after providing the neces
sary reserve of 385809 to cover outstanding accounts payable and
reserving 176950 for the purchase of new equipment
AVAILABLE INCOME
For the operation of the School in the year just closed the State
Department of Public Welfare provided through allotment of State
Appropriation funds 12634417 which was supplemented by 9
86293 receipts from pay patients rents sales and other sources
making total income available for the period 13620710
OPERATING COSTS
Expenditures for the current operating expense of the School in the
period under review amounted to 12496175 and 4042137 was
expended for new buildings and equipment a total of 16538312
which exhausted the 13620710 available income and reduced the
3884342 cash balance held at the beginning of the fiscal year to
966740 on June 30 1946
Of this 966740 remaining cash balance 385809 is for liquida
tion of outstanding accounts payable 176950 is reserved for pur
chase of new equipment and 403981 will be available for expendi
ture in the next fiscal period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared as follows439
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES
YEAR ENDED JUNE 30
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing and Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Equipment
Miscellaneous
1946
5104589
452
6432918
95651
400151
8942
46490
1920
1250
401918
1894
1945
4836428
2005
5318642
103003
369083
2250
88498
630
1250
446850
3397
1944
4140390
3029
4693505
104415
358337
120
124825
180599
366494
1200
Total Expense Payments 12496175 11172036 9972914
OUTLAY
New Buildings 3544470
Equipment 497667
Total
Number of Employes
at June 30
Average enrollment of Mentally
Defective Children for the
year ended June 30
44
4308
Annual Per Capita cost
exclusive of outlay payments
2550565
1016702
45
4229
5730928
36429
16538312 14739303 15740271
39
431
29007 26418 23139
GENERAL
Books and records of the School for Mental Defectives are main
tained in the Central Accounting Office of the Department of Public
Welfare and were found in excellent condition All receipts for the
period under review were proprely accounted for and expenditures
were within the limits of budget approvals and supported by proper
voucher
Superintendent Ed W Schwall is bonded in the amount of 500000
Appreciation is expressed to the officials and staff of both the De
partment of Public Welfare and School for Mental Defectives for
the cooperation and assistance given the State Auditors office during
this examination and throughout the year 441
DEPARTMENT OF
PUBLIC WELFARE
Training School for Boys
Milledgeville
442
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Corrections Service
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
Total
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
CASH BALANCES JUNE 30th
Budget Funds
Total
1946
16199265
185050
783447
6920603
147165
6527378
125765
1237579
18501
150833
2906
3000
680598
184373
54405
27635
1087021
1945
14883445
63975
16384315 14147420
1028723
17167762 15176143
6189475
120063
5990721
117216
1216159
7769
150203
2624
2000
456019
140447
15998701 14392696
783447
17167762 15176143443
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ASSETS
Cash in Bank and in Transit 1087021
Total Current Assets
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
464795
RESERVES
For Building Supplies and Materials
SURPLUS
For Operations
207222
415004
1087021
Total Liabilities Reserves Surplus
1087021444
DEPARTMENT OP PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS
SUMMARY
FINANCIAL CONDITION
The Training School for Boys which is under the control of the
Department of Public Welfare ended the fiscal year on June 30 1946
with a cash surplus of 415004 after providing the necessary re
serve of 464795 to cover outstanding accounts payable and reserv
ing 207222 for building supplies and materials subject to budget
approvals
AVAILABLE INCOME
To meet the operating cost of the School for the year ended June
30 1946 the Department of Public Welfare provided 16174265
through allotment of State Appropriation funds which was supple
mented by 175000 insurance claim for fire loss and 35050 from
sales rents and other sources making total income available for the
period 16384315
OPERATING COSTS
From the 16384315 available income 15998701 was expended
for the current operating expense of the School and 82040 for new
buildings a total of 16080741 and 303574 remained on hand in
creasing the 783447 cash held at the beginning of the fiscal year
to 1087021 on June 30 1946
Of this 1087021 remaining cash balance 464795 is for liquida
tion of outstanding accounts payable 207222 is reserved for pur
chase of building supplies and materials and 415004 will be avail
able for expenditures subject to budget reapprovals in the next
fiscal period
COMPARISON OF OPERATING COSTS
Expendiutres for the past three years are compared as follows445
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS
YEAR ENDED JUNE 30
Personal Services
Travel Expense
1946
6920603
147165
Supplies and Materials 6527378
Communication Services 125765
Heat Light Power Water 1237579
18501
150833
2906
3000
680598
184373
Printing Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Equipment
Miscellaneous
1945
6189475
120063
5990721
117216
1216159
7769
150203
2624
2000
456019
140447
1944
5561405
81211
6220042
108461
1161575
13651
83660
1980
415194
272676
93608
Total Expense Payments 15998701 14392696 14013463
OUTLAY
New Buildings
Equipment
82040
Number of Employees
at June 30
Average Number of White and
Colored boys in School year
ended June 30th
59
2977
Annual Per Capita Cost
exclusive of outlay payments
100000
Total Cost Payments 16080741 14392696 14113463
53741
58
2873
50093
61
2995
46789
GENERAL
Books and records of the Training School for Boys are maintained
in the Central Accounting Office of the Department of Public Welfare
and were found in excellent condition All receipts for the period un
der review were properly accounted for and expenditures were with
in the limits of budget approvals and supported by proper voucher
Superintendent W E Ireland is bonded in the amount of 500000
Appreciation is expressed to the officials and staff of both the
Department of Public Welfare and the Training School for Boys for
the cooperation and assistance given the State Auditors office dur
ing this examination and throughout the year447
DEPARTMENT OF
PUBLIC WELFARE
Milledgeville State Hospital448
DEPARTMENT OP PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
RECEIPTS 1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Hospital Services
Donations Surplus Commodities
Total Income Receipts
NONINCOME
Private Trust Accounts
154995469 364485734
9245495
3943685
11464882
15225848
168184649
9208817
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
10655012
4999646
Sinking Fund Hospital Author Bonds 188942292
391175964
8133132
9887698
3243283
Total
PAYMENTS
381990416 412440077
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
103019242
378864
112714083
457525
3864660
225677
505930
198170
90687
10062756
246064
89922582
428973
99907454
408048
3684298
163031
396648
216575
14000
6279928
44821
Total Expense Payments 231763658 201466358
OUTLAY
Lands Improvements
Personal Services
Supplies Materials
Contracts
2973735
172086
22050426
Total Outlay Payments 25196247
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
Sinking Fund Hospital Authority Bonds
Total
6508366
104646677
7700097
6175371
6376765
10655012
4999646
188942292
381990416 412440077DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
449
CASH ON HAND AND IN BANKS
Budget Funds
Regular Account
Superintendents Fund
Improvement Fund
Hospital Authority Rentals Fund
Private Trust and Agency Funds
Patients Deposits
Patients Benefit Fund i
Cadet School of Nursing
Total Cash Assets
ACCOUNTS RECEIVABLE
INVENTORIES
Supplies and Materials
Total Current Assets
17745108
2500000
84401569
6175371
4026586
1396464
2277047
110822048
7700097
118522145
92229
19100774
137715148
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
LIABILITIES
Accounts Payable and Encumbrances
RESERVES
For Buildings Structures Equip
For State Hosp Authority Rentals
83449335
6175371
11337074
89624706
FUND BALANCES
Patients Deposits
Patients Benefit Fund
Cadet School of Nursing
SURPLUS
Cash SurplusFor Operations
Cash SurplusFor Improvements
Surplus Invested in Other Assets
Total Liabilities Reserves Fund
Balances and Surplus
4026586
1396464
2277047
8908034
952234
19193003
7700097
29053271
137715148450
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
SUMMARY
FINANCIAL CONDITION
The Milledgeville State Hospital which is under the control of the
Department of Public Welfare ended the fiscal year on June 30 1946
with a cash surplus of 8908034 for operations and 952234 for im
provements and had 19193003 invested in accounts receivable
and inventories after providing the necessary reserve of 11337074
to cover outstanding accounts payable and setting up reserves of
83449335 for buildings structures and equipment 6175371 for
Hospital Authority rentals and 7700097 Private Trust and Agency
Funds held on this date
AVAILABLE INCOME
For the year ended June 30 1946 there was allotted to the Milledge
ville State Hospital through the Department of Public Welfare from
State Appropriations funds 357393545 for regular operations and
building program and 23200000 for payment of Hospital Authority
rentals which was supplemented by 730251 subsidies from the U
S Government 2659648 from sales and rents 5804418 from pay
patients 3943685 in donated commodities and 51178 from other
sources making a total for the period of 393782725
From the 393782725 income receipts and the 190000000 pro
vided for payment of advance rentals in previous period and on hand
July 1 1945 225598076 was transferred to the State Hospital
Authority leaving net income of 358184649 available to the Hos
pital with which to meet the years operating costs
OPERATING COSTS
From the 358184649 available income 231763658 was expend
ed for the current operating expense of the Hospital and 25196247
for new buildings a total of 256959905 and 101224744 remained
on hand increasing the 9597304 operating funds held at the be
ginning of the period on July 1 1945 to 110822048 on June 30
1946
The first lien on this remaining cash balance of 110822048 is for
liquidation of 11337074 in outstanding accounts payable and of the
remainder 83449335 has been obligated for new buildings and
equipment 6175371 for payment of Hospital Authority rentals and451
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
9860268 represents surplus available for operations and improve
ments subject to budget approvals in the next fiscal period
The average daily population of the Hospital in the year ended
June 30 1946 was 8620 and the daily per capita cost based on the
expenditures of 231763658 was 0737 Included in this operating
cost is the 3943685 value of commodities donated to the institution
and by deducting this amount from the total expenditures a net daily
per capita cost to the State of 0725 is shown as follows
Daily
Per Capita
Cost
Total Expenditures 231763658
Less
Value of Donated Commodities 3943685
Net Cost to State 227819973
0737
0012
S0725
In addition to the cost of operations for the period under review as
reflected by expense payments the following products having a value
of 64410141 were produced and consumed at the Hospital but which
do not enter into the cash receipts and payments
Value of
Commodities
Produced
AbattoirMeat Products28731033
DairyDairy Products 11271826
FarmFarm Products 17197906
CanneryFruits Vegetables 7209376
Totals 64410141
Production Net
Costs Savings
27611687 1119346
7236062 4035764
10120196 7077710
4870255 2339121
49838200 14571941
452
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
COMPARISON OF OPERATING COSTS
Expenditures for the past two years are compared as follows
YEAR ENDED JUNE 30
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Equipment
Miscellaneous
1946
103019242
378864
112714083
457525
3864660
225677
505930
198170
90687
10062756
246064
OUTLAY
New Buildings
25196247
Total Cost Payments 256959905
Average daily Hospital population for
the year ended June 30
8620
Per Capita Cost Per Annum
exclusive of outlay payments
Per Capita Cost Per Diem
exclusive of outlay payments
Number of Employees at June 30
26887
0737
993
1945
89922582
428973
99907454
408048
3684298
163031
396648
216575
14000
6279928
44821
Total Expense Payments 231763658 201466358
201466358
8442
23865
0654
886
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Hospital at the close
of the fiscal year on June 30 1946 amounted to 7700097 and
consisted of 4026586 deposits to patients personal accounts 13
96464 Patients Benefit Funds and 2277047 to the credit of the
Cadet School of Nursing a Federal Government program at the
Hospital453
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
GENERAL
Books and records covering the cash receipts and disbursements
for the Milledgeville State Hospital are maintained in the Central
Accounting Office of the Department of Public Welfare with cost
accounts carried at Milledgeville and all were found in excellent con
dition
All receipts for the period under review were properly accounted
for and expenditures were within the limits of budget approvals and
supported by proper voucher
Appreciation is expressed to the officials and staff of both the
Department of Public Welfare and the Milledgeville State Hospital
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year The officials are
to be commended for the improvements made at the institution in
the physical properties and in the care of the patients
ANALYSIS OF OUTLAY PAYMENTS
YEAR ENDED JUNE 30 1946
Addition Dormitory
Admintion Criminal Dormitory Personnel
Building Insane 250 Bed Quarters
CONTRACTORS
John A Johnson
Son 19579700
A F Blair Inc 1049374
Beers Construe Co 1421352
ARCHITECTS
Scroggs Ewing 133325 1349090 1491320
SUPPLIES AND
MATERIALS 172086
Totals 1182699 20928790 2912672 172086
Total
19579700
1049374
1421352
2973735
172086
25196247
ANALYSIS OF UNLIQUIDATED CONTRACTS ENCUMBRANCES
JUNE 30 1946
Addition Administration Building 6891471
Dormitory Criminal Insane 15834206
Dormitory 250 Bed 53045328
Personnel Quarters 125680
Equipment Laundry 7552650
Total 83449335455
SUPERVISOR OF
PURCHASES456
SUPERVISOR OF PURCHASES
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
Total
1946
7500000
2024215
1945
7500000
1975694
5475785 5524306
200927 100810
I5676712 5625116
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
CASH BALANCES JUNE 30th
Budget Funds
Total
4692292

399287
383739
20739
17055
12000
8000
51027
307
133744
4669111
400
337932
367708
9704
18677
12000
8150
400
107
Total Expense Payments 5542968 5424189
200927
5676712
5625116
SUPERVISOR OF PURCHASES
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
457
CASH ASSETS
Cash in Bank
133744
LIABILITIES AND SURPLUS
LIABILITIES
Accounts Payable
For Equipment
16800
SURPLUS
For Operations
Total Liabilities and Surplus
116944
133744458
SUPERVISOR OF PURCHASES
SUMMARY
FINANCIAL CONDITION
The office of the Supervisor of Purchases ended the fiscal year on
June 30 1946 with a cash surplus of 116944 after providing the
necessary reserve of 16800 to cover outstanding accounts payable
AVAILABLE INCOME
State Appropriation for the operation of the office of the Super
visor of Purchases for the year ended June 30 1946 was 7500000
However the operating expense of the office was held below this
amount and 2024215 was lapsed to the States General Fund as
provided by law leaving available income for the period under review
5475785
OPERATING COSTS
Expenditures by the Supervisor of Purchases ior the operating
expense of the office in the year ended June 30 1946 amounted to
5542968 which exhausted the 5475785 available income and re
duced the 200927 cash balance held at the beginning of the fiscal
period to 133744 on June 30 1946
The first lien on this 133744 remaining cash balance is for
liquidation of 16800 in outstanding accounts payable and the re
mainder of 116944 represents funds which have been provided in
excess of obligations incurred and will be available for expenditure
in the next fiscal period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Operating expenses for the past year were slightly above those of
the previous period but less than operating cost of the office for the
year ended June 30 1944 as shown in the following comparative
statement459
SUPERVISOR OF PURCHASES
YEAR ENDED JUNE 30
1946 1945 1944
EXPENDITURES
Personal Services 4692292 4669111 5029023
Travel Expense 400 17200
Supplies and Materials 399287 337932 155634
Communication Services 383739 367708 399514
Printing Publicity 20739 9704 292770
Repairs and Alterations 17055 18677 62818
Rents 12000 12000 12000
Insurance and Bonding 8000 8150 29890
Equipment 51027 400 1800
Miscellaneous 307 107 2503
Totals 5542968 5424189 6003152
Number of Employees
at June 30 24 22 23
GENERAL
The Supervisor of Purchases is bonded in the amount of 1500000
in conformity with State law
All receipts for the period under review were properly accounted
for and expenditures were within the limits of budget approvals and
supported by proper voucher
Books and records were found in good condition and appreciation
is expressed to the State Supervisor of Purchases and his staff for
the cooperation and assistance given the State Auditors office dur
ing this examination and throughout the year461
DEPARTMENT OF
REVENUE462
DEPARTMENT OF REVENUE
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Taxes Retained at Source
Transfers Other Spending Units
Total Income Receipts
NONINCOME
State Revenue Collections Unfunded
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
Private Trust Account
Total

1946
75000000
63108255
143545730
146250

7694082
10589722
1287581
802456
10000
1945
75000000
39706024
113795852
281507735 228501876
477716
7038939
1264931
1280172
18743
301871576 237626945
PAYMENTS
EXPENSE
Personal Services
Departmental
Retained at Source
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
88712069
143545730
17099766
1638641
5517707
9074
20415163
116371
1574059
425435
10755
975110
1099934
Total Expense Payments 281139814
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Private Trust
10579722
1655502
8496538

75104083
113795852
14421156
1711497
5213556
8270
15219827
182100
1099530
377534
374151
971670
228479226
7067682
1287581
802456
10000
Total
301871576 237626945463
DEPARTMENT OF REVENUE
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH AND IN BANKS
State Revenue Collections unfunded 8496538
Operating Fund 1655502
Total
LIABILITIES RESERVES
ACCOUNTS PAYABLE
For Supplies 118105
For Printing 1423955
For Equipment 1 13442
RESERVES
State Revenues
Total
10152040
1655502
8496538
10152040464
DEPARTMENT OF REVENUE
SUMMARY OF ANALYSIS OF
COUNTY TAX COLLECTORS ACCOUNTS
PROPERTY AND POLL DIGESTS
YEAR ENDED JUNE 30 1946
Charges
Levy for 1945
General Property
Intangible Property
Uncollected Balances
7145
Supplemental Digests
Reliefs for Errors
FiFas
FiFas Collected
Totals 1945 Levy
426814493 12959868 426814493 12959868
135548313 12445834 4909751
50992301 7136601 873197
Total Charges 543912808 443810915
Credits
PropertyGeneral
To State Treasury
Fees Retained
Assessing
Collecting
Total General
Property
PropertyIntangible
Poll
Interest
Total Credits
Uncollected Balances
63046
373346036 386180727
11957446
13892041
399195523
14683692
37374735
3060559
454314509
89598299
Total
543912808
11960117
11483934
409624778
12242377
27000
247473
422141628
21669287
443810915DEPARTMENT OF REVENUE
SUMMARY OF ANALYSIS OF
COUNTY TAX COLLECTORS ACCOUNTS
PROPERTY AND POLL DIGESTS
YEAR ENDED JUNE 30 1946
465
1944
Levy
1943
Levy
1942
Levy
1941
Levy
P 31829803
2030640
3819535
P 18173821
1201167
4433079
P 17538769
559865
5099640
P 16439151
647977
5828757
30040908
14941909
12998994
11258371
7130568
4844
539088
317298 1892813
01
232864
19892
111765
2868257
1729
192902
7664812
589010
4048821
373964
12676607
17364301
550161
126428
3588338
306593
4571520
10370389
30040908
14941909
1800940
105781
3665582
277554
2247977
10751017
12998994
2677084
124954
4113592
284353
1845815
9412556
11258371
466
DEPARTMENT OF REVENUE
SUMMARY OF ANALYSIS OF
COUNTY TAX COLLECTORS ACCOUNTS
PROPERTY AND POLL DIGESTS
YEAR ENDED JUNE 30 1946
Charges
1940
Levy
1939
Levy
Levy for 1945
General Property
Intangible Property
Uncollected Balances
7145
Supplemental Digests
Reliefs for Errors
FiFas
FiFas Collected
Total Charges
F 13942250
760652
7357555
11397342
829245
6059540
7345347
6167047
Credits
PropertyGeneral
To State Treasury
Fees Retained
Assessing
Collecting
Total General
Property
Property Intangible
Poll
Interest
Total Credits
Uncollected Balances
63046

4984310 4269734
3786 1967
220981 193681
4759543 4074086
479574 514845
5366071 4362712
251984 174486
1338086
6007261
Total
7345347
977957
5189090
6167047DEPARTMENT OF REVENUE
SUMMARY OF ANALYSIS OF
COUNTY TAX COLLECTORS ACCOUNTS
PROPERTY AND POLL DIGESTS
YEAR ENDED JUNE 30 1946
467
1938
Levy
1937
Levy
1936
Levy
193645
Delinquent
11577246 790805 10585685 373190 4064246 342542
6444158 6664262 4412578 7136601
5923893 4294613 5790 7136601
4535681 10358 193194 3266818 2360 144836 3812395 5324 20775
4332129 496467 4620396 258199 3119622 3345296 115501 3827846 3778923 43133
1042933 4880960 341175 3953438 5790
5923893 4294613 5790
5347451
599571
5947022
4256
458004
727319
7136601
7136601468
DEPARTMENT OF REVENUE
EXPLANATORY NOTES
COUNTY TAX COLLECTORS ACCOUNTS
YEAR ENDED JUNE 30 1946
This schedule covers State Taxes on General and Intangible Prop
erty and on Polls There were 844 open accounts at the beginning of
the period and setting up 1945 levy added 159 making a total of 1
003 accounts 405 accounts were closed in the period leaving 598 open
at June 30 1946
The method of reporting the accounts in this schedule is as follows
CHARGES
1945 Levy Uncollected Balances of levies of back years at July 1
1945
The 1945 levy on General property at 5 mills was 426814493
and on Intangible Property at rates fixed by law the States part
being the ratio of the State General Property levy rate to the local
levy rate 12959868 making a total charge for 1945 levy of 4
39774361 To this amount is added the uncollected balances on prior
years levies at the beginning of this period amounting to 1355
48313 giving a total charge in this column of 575322674
SUPPLEMENTAL DIGESTS
Items in this column arise from collections from defaults Not
on regular digests and from interest collections on tax fifas
On open accounts the charges are entered from installment re
ports from tax collectors on closed accounts from final reports of
tax collector when account of a years levy is settled using the
figures in the final report less the amounts entered in prior years
from installment reports In theory the aggregate of the install
ment reports should be the amounts shown in the final settlement
report In practice this is rarely the case and this explains the
minus amounts shown in this column The total of this column for
the year was 12445834
RELIEFS FOR ERRORS AND FIFAS
This column shows deductions from digest charges for allowances
for errors in digest and for uncollected fifas allowed by the county
authority as insolvent The total of these items was 50992301
which amount was reduced by 7136601 collections of fifas pre
viously allowed as insolvents leaving a net amount of 43855700
to be deducted from charges
TOTAL CHARGES
The net total charges was 543912808 in this year469
DEPARTMENT OF REVENUE
CREDITS
PROPERTY TAXGENERAL TO STATE TREASURY
The items in this column are arrived at by different methods
for open and closed accounts For open accounts the entries are
made as to class of tax from the installment reportmade at the
time of payment into the State Treasury for closed accounts the
amount of each class of tax is the original charge plus supple
mental digest charges less reliefs for errors and fifas allowed
as insolvent less all reported in prior years while the account
was m open status As the installment reports accumulated for
a years levy never agree with the final settlement reports of
tax collectors this method of adjusting the erroneous classifica
tion of prior years to an ultimate corrected amount of tax collected
of each class seems necessary It will be noted in this column in
this schedule that all the years levies 19361942 show minus
figures resulting from this adjustment process shifting from
previously reported general property tax to other tax classes The
net total of general property tax imbursed into the State Treasury
was 373346036 after deducting 907911 refunded to tax col
lectors The State Treasury shows receipts of 419349659 a dif
ference of 46003623 which reflects the adjustment transfers to
other tax classes
To this 373346036 net general property tax add fees retained
of 11957446 for assessing and 13892041 for collecting to arrive
at the total of this collected 399195523
INTANGIBLE PROPERTY TAXTO STATE TREASURY
Collections on 1945 levy were 12242377 and on prior years
levies 2441315 a total of 14683692
POLL TAXTO STATE TREASURY
The Poll Tax was repealed by Act approved Feb 5 1945 so the
37374735 shown in this column represents collections on levies
prior to 1945 and is largely from shifts from previously reported
as general property tax
INTEREST
The total of this column is 3060559 It is probably 98 on
general property tax fifas
ASSESSING FEES RETAINED
The 11957446 total of this column represents the commission
paid to local receivers of tax returns for receiving tax returns and
making up digest

470
DEPARTMENT OF REVENUE
COLLECTING FEES RETAINED
The Tax Collectors receive commissions on 90 of digest at scale
of 6 down to 1V2 and on balance of collections over 90 at
digest at 10 In this schedule commissions for collecting are set
upon the scale rates on all open 1945 levy accounts but were not
computed on collections for other years levies on open accounts On
accounts closed in the period fees have been adjusted to the amount
allowed in final settlement and this procedure will be followed in
future reports
The total of this column was 13892041
TOTAL CREDITS
The total of taxes imbursed into the State Treasury under this
schedule was 429372933 of which 907911 was refunded to tax
collectors leaving net 428465022 Fees retained by local tax of
ficer amounted to 25849487 making total credits of 454314509
UNCOLLECTED BALANCES JUNE 30 1946
The 89598299 total of this column is the difference between
total charges of 543912808 and total credits of 454314509DEPARTMENT OF REVENUE
ANALYSIS OF GENERAL TAX LEVY 1945
t ICOUNTY COLLECTORSDIGEST ACCOUNTS
471
GENERAL PROPERTY
85355912900 at 5 Mills
PROFESSIONS ON COUNTY DIGESTS
14 Officers at 2500 each
426779564
35000
Total
426814564
Valuation
Total Intangible Property States Portion of Tax Levy
Per Cent
of
Total
Rate
Amount
f 33987640000 at 10c per M 3398764
295758000 at 50c per M 147879
51644082000 at 100c per M 51644082
4531538666 at 150c per M 6797308
10287034997 at 300c per M 30861105
Penalties 1700470
5100746053663
Levy Amount
13706 465866
13706 20270
13706 7078829
13706 931703
13706 4230117
233083
94549608
12959868
12959868
UBLIC UTILITIES PROPERTY TAX
Mills
20018708800 at 5
Income Tax in lieu of Advalorem
Augusta and Savannah Railroad 79722
Ga Railroad Banking Co 1714062
Tenn Valley Authority 1177663
100093544
2971447 103064991
Averaged State portion of Intangible Tax is in ratio of State to County Levy Rate
472
DEPARTMENT OF REVENUE
STATE REVENUE COLLECTIONS
ANALYSIS OF RECEIPTS
YEAR ENDED JUNE 30 1946
RECEIPTS
STATE REVENUE
Corporation Franchise Tax
Business License Taxes
NonBusiness License Taxes
Income Tax
Inheritance Tax
Poll Tax Prior Years
Property Tax
General Digests
Public Utilities
423677702
113906657
Sales Tax
Alcoholic Beverages 1072707008
Beer 354668309
Wine 84908901
Carbonic Acid Gas 12140262
Cigar and Cigarette 758498087
Kerosene 45368955
Motor Fuels 2728499143
Malt Syrups 15614
Soft Drinks 2062271
Fines Forfeits
Earnings
45644405
132597679
304859201
1518291609
54513344
37374735
537584359
Total
5058868550
1836960
277658
7691848500
CASH BALANCE JULY 1 1945
Motor Vehicle Registration
Rolling Store Tax
Liquor Warehouse Charges
232056
51000
519400
Ttoal
802456
7692650956DEPARTMENT OF REVENUE
STATE REVENUE COLLECTIONS
ANALYSIS OF PAYMENTS
YEAR ENDED JUNE 30 1946
PAYMENTS
473
EXPENSE
FEES RETAINED AT SOURCE
Collecting
Domestic Corporation Franchise Tax
Fishing License
Hunting License
Selling Fish
Professions
Sundry Occupations
Motor Vehicle Registration
Sheriffs Fees
Property Tax Digest Accounts
Cigar and Cigarette Tax
Kerosene Tax
Motor Fuels Tax
Wine Tax
Assessing
Property TaxDigest Accounts
Sundry Occup Tax Add names to
Digest
1196792
922483
1835470
30060
746498
6133994
819461
13892041
73954758
452137
27189636
4198464
11957446
216490
Total
131371794
12173936
143545730
TRANSFERS TO STATE TREASURY 7589785653
Less Refunds through State Treasury 49176965
Net Transfer to State Treasury
7540608688
CASH BALANCE JUNE 30 1946
Motor Vehicle Registration
Liquor Warehouse Charges
40000
8456538
Total
8496538
7692650956474
DEPARTMENT OF REVENUE
ANALYSIS OF REVENUE COLLECTIONS
YEAR ENDED JUNE 30 1946
BUSINESS LICENSE TAXES
BEER DEALERS
Brewers
Wholesalers
Retailers
LIQUOR DEALERS
Distillers Manufacturers
Wholesalers
Retailers
WINE DEALERS
Manufacturers
Wholesalers
Retailers
CHAIN STORES
Office Sales
ROLLING STORES
Office Sales
MACHINERY DEALERS
Office Sales Current
Delinquent
SEWING MACHINE DEALERS
Office Sales Current
Delinquent
COMMERCIAL FISHING
SELLING FISH Schedule A
TRAPPERS
Resident
NonResident
FUR DEALERSAGENTS
PROFESSIONS Schedule D
Current
Delinquent plus penalties
Refunds through State Treasury
OCCUPATION SUNDRY Schedule D
Current
100000
4433332
3846343
1288500
4400000
12350000
75000
1275000
1341500
194000
11000
122000
44000
420900
2500
Delinquent plus penalties
Refunds through State Treasury
Total Business License

7317900
877594
2700
60025021
13540423
420275
8379675
18038500
2691500
17818367
362125
205000
166000
2680049
456600
423400
38500
8192794
73145169
132597679DEPARTMENT OF REVENUE
475
ANALYSIS OF REVENUE COLLECTIONS
YEAR ENDED JUNE 30 1946
CORPORATION FRANCHISE TAX
Collections through County Tax
Collectors and State Deputies Schedule
Domestic
Current
Delinquent plus penalties
Refunds through State Treasury
Office Collections Railroads
Foreign
Office Collections Current
Delinquent plus penalties
Refunds through State Treasury
25611148
2029225
104595
2486500
15413550
632225
423648
Total Corporation Franchise Tax
NONBUSINESS LICENSE TAX
Fishing
Schedule A
HUNTING
Schedule A
HUNTING AND FISHING PERMITS
Federal Refuge Office Sales
9365125
9365125
142450
MOTOR VEHICLE REGISTRATION Schedule
427982 Passenger Cars
111654 Trucks not for hire
5409 Trucks for hire
5549 Trailers not for hire
1212 Trailers for hire
2795 House Trailers
12234 Auto Trailers
1691 Buses
2793 School Buses
154 Buses Special Franchise
217 Hearses
490 Ambulances
4227 Motorcycles
7920 Dealers Tags
2709 Replacement Tags
CertificatesTransfers
Penalties Sheriffs
Delinquent and Miscellaneous
Refunds through State Treasury
Total NonBusiness License Tax
B
121191700
64100206
12477780
19694874
16651250
1076275
1174700
31026571
764200
38500
142790
325678
666150
3748800
270900
1711500
819461
897641
30022278
15622127
45644405
28132275
276778976

52050
304859201476
DEIAKTMENT OF RKVENUE
LLYSL9 OF RE ii i c OLLBCTION8
EAR iMii JINK St 198
INCOME TX
CORPORATIONS
Original Returns
Additional Tax
Interest Penalties
Refunds through State Treasury
Tax
Interest
INDIVIDUALS
Original Returns
Additional Tax
Interest and Penalties
Refunds through State Treasury
Tax
Interest
Total Income Tax
INHERITANCE TAX
Refunds through State Treasury
Total Inheritance Tax
Sleeping Car
Express
Street Railway
Navigation
Telephone Telegraph
Gas and Watar
Electric Power
Pipe Line
Railway Equipment
BACK TEARS
Railroads
729976797
103539681
24738236
25078132
2286186
654179899
37588651
10780774
13666118
1481993
557
1220120
PROPERT1 i x PUBLI4 i in HIES
L946 LEVY
Railroad
44020388
11
J012
684
703
526
1988
251
PROPERTY I PUBLIC Bl K K B I ORPOB kTIONS
PUBLIC SERVICE COMM OK EXPENSE
Railroads
Street Railway
Telephone Telegraph
Gas Watai
Electric Power
26695
588584
it78
166
1718980
Total Property Tax
B03096
687401
1618291609
64618844
10301
1500

11DEPARTMENT OF REVENUE
477
ANALYSIS OF REVENUE COLLECTIONS
YEAR ENDED JUNE 30 1946
PROPERTY TAX 1945 LEVY
County Digest Schedule E 409628479
Refunds through State Treasury 3701
Interest 247473
Federal Housing Agencies Contributions
to compensate for Tax loss on land
Ownership exemption 4770626
PROPERTY TAX PRIOR YEARS LEVIES
County Digest Tax Schedule E 11333465
Less Refunds through State Treasury 904210
Interest
Federal Housing Agencies Contributions
to compensate for Tax loss on Federal
Land ownership exemptions
10429255
2813086
1967302
Total General Property Tax
and Interest
PROPERTY TAX INTANGIBLES
1945 Levy Schedule E
County Digests
Prior Years Levies
County Digests Schedule E
Total
12242377
2441315
POLL TAX
Prior Years Levies Schedule E
414642877
5648867
408994010
14683692
423677702
37374735478
DEPARTMENT OF REVENUE
ANALYSIS OF REVENUE COLLECTIONS
YEAR ENDED JUNE 30 1946
SALES TAX ALCOHOLIC BEVERAGES
Stamp Sales
Additional Tax
Liquor Warehouse Charges
Albany
Atlanta
Augusta
383844642
92925
Brunswick
Columbus
Macon
Savannah
83418071
376363997
64144703
11767740
20120358
36262296
96692276
688769441 1072707008
SALES TAX BEER
Crown Sales
Stamp Sales
Additional Tax
SALES TAX WINE
Stamp Sales
SALES TAX CIGAR AND CIGARETTE
Cash Sales Stamps
Bonded Jobbers
Meter Machines
Additional Tax
283990771
70666774
10764
454240697
77860757
226378290
18343
SALES TAX
Current
Delinquent Plus Penalties
CARBONIC ACID GAS
11928996
211266
SALES TAX KEROSENE
Schedule C
SALES TAX MOTOR FUEL
Schedule C 2732032380
Refunds 5c per gal agri use 3533237
SALES TAX MALT SYRUPSCurrent
SALES TAX SOFT DRINKSCurrent
FINES FORFEITS
Cigar and Cigarette
Liquors
Wine
Game and Fish
137661
1212946
6118
480235
354668309
84908901
758498087
12140262
45368955
2728499143
15614
2062271
1836960DEPARTMENT OF REVENUE
479
ANALYSIS OF REVENUE COLLECTIONS
YEAR ENDED JUNE 30 1946
EARNINGS
Motor Fuel Distributor Regis Fees
Tobacco Salesmens Permits
Cooperate Market Asso Regis Fees
MISCELLANEOUS FEES
Copies of Income Tax Returns
Duplicate License Chain Store
Duplicate License Cigar and Cigarette
Duplicate License Beer
Duplicate License Wine
STAMPING
Beer
Liquor
Total
23000
213500
15000
500
250
2800
350
50
17810
4398
251500
3950
22208
5060983168480
DEPARTMENT OF REVENUE
SUMMARY
FINANCIAL CONDITION
The Department of Revenue ended the fiscal year on June 30 1946
with a cash reserve of 1655502 for liquidation of like amount of
outstanding accounts payable and held 8496538 in revenue col
lections to be funded in the State Treasury in the next fiscal period
REVENUE COLLECTIONS
This Department is the principal taxcollecting agency of the State
Government and in the period under review collected or had account
ing control of 7691848500 in State revenue of which 50588
68550 was from taxes based on sales 1518291609 income taxes
537584359 property taxes 276726926 motor vehicle license tax
and 300377056 from other taxes and earnings
Comparing the revenue collections for the year just closed which
were the highest in the States history with those of previous years
it will be seen that there was a considerable increase in practically
every class of revenue with alcoholic beverage beer and wine taxes
and charges increasing 730463685 cigar and cigarette taxes 2
46183829 motor fuel tax 602066277 and other classes of revenue
164632115 a total increase of 1743345916 detail of which ap
pears in the comparative statement next following481
DEPARTMENT OF REVENUE
YEAR ENDED JUNE 30TH
1946
REVENUE COLLECTIONS
Taxes Based on Sales
Alcoholic Beverages 1072707008
Beer 354668309
Wine 84908901
Subtotals 1512284218
Carbonic Acid Gas 12140262
Cigar and Cigarette 758498087
Kerosene 45368955
Malt Syrup 15614
Motor Fuel 2728499143
Soft Drinks 2062271
Subtotals 5058868550
Income Tax 1518291609
Property Taxes 537584359
NonBusiness License Tax
Motor Veh License Tax 276726926
Other NonBus Lie Tax 28132275
Corp Franchise Tax 45644405
Business License Taxes 132597679
Earnings 277658
Fines and Forfeits 1836960
Inheritance Tax 54513344
Poll Tax 37374735
1945
420353314
298385380
63081839
781820533
15021877
512314248
37039594
75724
2126432866
2762875
3475467717
1408535281
548267534
257543276
19106215
43583937
113830818
303158
3046302
43101902
35716444
1944
332310049
251756171
61926089
645992309
14843238
548880399
34128132
19374
1964075791
2706340
3210645583
1598193144
538458254
236320750
13399000
41262445
106780566
59294
3276929
15847951
41547210
Totals
7691848500 5948502584 5805791126
DISPOSITION OF REVENUE COLLECTIONS
The 7691848500 revenue collected in the year ended June 30
1946 together with a cash balance of 802456 on hand July 1 1945
made a total of 7692650956 to be accounted for of which 75
40608688 was funded in the State Treasury 143545730 was re
tained as collecting and assessing fees and allowances by outside
agencies such as Tax Collectors Sheriffs Cigar and Cigarette deal
ers Motor Fuel dealers Wine dealers and sellers of Wild Life
Licenses as provided by law and 8496538 remained as cash on hand
at June 30 1946 to be funded in the next fiscal period
The 143545730 in fees and allowances retained by Tax Collec
tors Sheriffs etc are a part of the cost of collecting State revenue
for the period under review and are therefore treated as expense
in summarizing operations482
DEPARTMENT OF REVENUE
AVAILABLE INCOME
State Appropriation to the Department for the years operations
was 75000000 which was increased to 138108255 by transfer of
63108255 from the State Emergency Fund to meet expenditures
approved on budget as provided by law From this 138108255 al
lotment 146250 was transferred to the Department of Law for
expense incurred in Revenue Department mattersleaving net income
of 137962005 available to the Department of Revenue with which
to meet the years operating cost
OPERATING COSTS
From the 137962005 available income 137594084 was ex
pended for operations and 367921 remained on hand increasing
the 1287581 cash balance held at the beginning of the year to 16
55502 on June 30 1946 which is reserved for liquidation of out
standing accounts payable in like amount
In addition to the 137594084 expenditures by the Department
from its operating account there must also be considered as cost
the 143545730 in fees and allowances retained at the source by
tax collecting agents as follows
BY WHOM RETAINED
WHOLESALE DISTRIBUTORS
Cigar and Cigarette
Kerosene
Motor Fuel
Wine
AGENTS STATE APPOINTED
Fishing Licenses
Hunting Licenses
Selling Fish
TAX COLLECTORS COUNTY
For Collecting
Corporation Franchise
Property Tax Digest Accts
Sundry Occupation Tax
Professions Tax
73954758
452137
27189636
4198464
922483
1835470
30000
1196792
13892041
6133994
746498
105794995
2788013
For Assessing
Property Tax Digest Accts
Sundry Tax
11957446
216490
OTHER
Sheriffs County
Motor Vehicle Registration
Total
21969325
12173936
819461
143545730483
DEPARTMENT OF REVENUE
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are
shown in the comparative statement following

EXPENDITURES
YEAR ENDED JUNE 30TH
1946
1945
1944
BY DEPARTMENTAL UNITS
Executive Office
Chain Store
Cigar and Cigarette
Delinquent Tax
Fuel Oil Inspection
Income Tax
Liquor Tax
Malt Beverage
Motor Fuel
Motor Vehicle
Property Tax
Rolling Store
Veterans License
Wild Life Tax
Wine Tax
4313778
300395
6317331
3661464
4978890
23764211
31036038
4518950
7991649
39567892
9384891
229757
107778
803315
617745
2978889
285136
5828862
3447975
4435867
19326046
26537221
4625205
5768846
32088306
8042386
201610
94244
607817
414964
2661323
252240
6116668
3067692
4475418
17085882
20488617
4910981
5881210
32432919
6812646
184721
92178
375368
389463
Totals
137594084 114683374 105227326
BY OBJECT OF EXPENDITURE
Personal Services
Travel Expense
Supplies
Communication Services
Heat Light Power Water
Printing Stamping
Repairs
Rents
Miscellaneous
Insurance Bonding
Equipment
Indemnities
Totals
88712069 75104083 65297308
17099766 14421156 13837539
1638641 1711497 1530951
5517707 5213556 3922960
9074 8270 8896
20415163 15219827 18254641
116371 182100 240922
1574059 1099530 350452
1099934 971670 839159
425435 377534 588366
975110 374151 356132
10755
137594084 114683374 105227326
484
DEPARTMENT OF REVENUE
PEES AND ALLOWANCES RETAINED
AT SOURCE BY OUTSIDE
COLLECTING AGENCIES
Tax Collectors Sheriffs
Motor Fuel Dealers etc
143545730 113795852 115232901
TOTAL COSTS DEPARTMENTAL
UNITS AND FEES RETAINED
AT SOURCE BY OUTSIDE
COLLECTING AGENCIES 281139814
No of Employees on
Payroll 63046 464
228479226 220460227
401
349
In the year just closed sixtythree employees were added to the
payroll of the Department and operating costs of the various De
partmental Units increased 22910710 or 20 over the preceding
fiscal year of which 13607986 was in personal services 2678610
in travel expenses 5195336 in printing and stamping expense and
1428778 in other cost There was also an increase of 29749878 or
26 in fees and allowances retained at the source by outside col
lecting agencies
It is to be noted however that while the Departments costs in
cluding fees and allowances retained at the source by outside collect
ing agencies have risen 52660588 or 23 r above the previous
years 228479226 total there was likewise an increase of 17
43345916 or 29 in the amount of State revenue collected by the
Department in the same period
GENERAL
J Eugene Cook served as Revenue Commissioner to August 22
1945 when he was succeeded by M EThompson each of whom was
properly bonded in the amount of 7000000 The Cashier Assistant
Mail Clerk and other employees of the Department are under schedule
bond
Payments made in the period under review for travel expense
as listed next following are not supported by proper vouchers
Dan M Brown
Vou 9388 9538 9712 9862 10028 10175 10394 10500 10648
10859 11029 11199 11398Hotel bills not attached First vouch485
DEPARTMENT OF REVENUE
er shows subsistence allowance in December 1945 at rate of
400 per day increased to 500 in January 1946 and to 600 in
February State law provides for payment of actual expense only
and makes no provision for a daily allowance Total expense pay
ments to Dan M Brown in the fiscal year ended June 30 1946
was 116614
C S Hardwick
Vou 7909 8003 8129 8269 8470 8628 8744 8866 8974 9189
9283 9412 9566 9783 9857 10008 10196 10402 10792Paid
expense at rate of 550 per day a total of 147950 for the year
in lieu of mileage and hotel expense State law does not provide
for a daily allowance provision being made only for reimburse
ment of actual expense incurred
Herbert Moffett
Vou 8813 9093 9220 10436 10977 11175 11341 10600Sub
sistence expense appears too high daily charges in several in
stances being 775 in Columbus Georgia 650 and 675 in
Cartersville and Carrollton and from 910 to 1015 in Atlanta
All known receipts for the period covered by this report were
properly accounted for and expenditures were within the limits of
budget approvals and supported by proper voucher except as above
noted
Appreciation is expressed to former Commissioner Eugene Cook
and the present Commissioner M E Thompson and the staff of the
Department of Revenue for the cooperation and assistance given the
State Auditors office during this examination and throughout the
year and to commend the efforts of the Commissioner for the dili
gence by which the revenue laws were administered causing the
increase in revenue collections enabling the expansion of the services
of some of the States principal agencies such as Education Health
Public Welfare and Public Road work487

SECRETARY OF STATE488
SECRETARY OF STATE
RECEIPTS i946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Earnings Education Library Service
12500000
273277
721
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
Totals
232989
1945
12500000
607544
99107
Total Income Receipts 12773998 11991563

10
167681
10
13006987 12159244
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance n
Equipment
Miscellaneous
CASH BALANCES JUNE 30th
Budget Funds
Totals
8890047
1599629
603244
652884
27936
337560
289624
117400
11000
136560
100770
240333
8569308
1661826
538722
601730
28969
141496
79824
59150
18500
96170
130560
Total Epense Payments 12766654 11926255
232989
13006987 12159244SECRETARY OF STATE
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ASSETS
Cash in Banks
LIABILITIES
489
240333
SURPLUS FOR OPERATIONS
General Operations
Examining Boards
Total
74689
165644
240333
490
SECRETARY OF STATE
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1946 the Secretary of
State had a cash surplus of 240333 of which 74689 was available
for general administrative expense of the office and 1 656 44 for
operations of the Examining Boards
REVENUE COLLECTIONS
The office of the Secretary of State is the revenue collecting agencv
for certain fees for certifications registrations and examinations
and collected in the year ended June 30 1946 20000790 as listed
below all of which was transferrd to the State Treasury within the
period
Archives and History Fees
General Fees
Corporation Fees
Domestic Corporation Charter Fees
Foreign Corporation Charter Fees
Building and Loan Fees
Securities Fees
Fees from applicants for examination
and registration for professions
through the office of the Joint
Secretary of Examining Boards
1000
620168
380705
2463040
1000000
141000
2518989
Total
12875888
20000790
The collections m the period under review amounting to 200
ZeloTZT Wltfh13666343 the previous fiscal year ended
June 30 1945 a net increase of 6334447 in the year just closed
AVAILABLE INCOME
tafvofiTT110 fr the Peratin f the office of the Secre
tary of State for the year ended June 30 1946 was 7500000 which
was increased to 7918132 by transfer of 418132 from the State
Emergency Fund to meet expenditures given budget approval in ad
di ion to which 34229 in fees and earnings were retained making a
toW income available with which to meet the operating cost 79
For the operating expense of the Examining Boards the State ap
propriated 5000000 which was reduced to 4855145 by budget491
SECRETARY OF STATE
balancing adjustments since expenditures were held below this
figure and 33508 unexpended funds were refunded to the U S
Public Health Service leaving net income available for the Examin
ing Boards operations 4821637
OPERATING COSTS
From the 7952361 income provided therefore 7923844 was
expended for the general administrative cost of the Secretary of
States office and 28517 remained on hand increasing the 46172
cash balance held at the beginning of the period to 74689 on June
30 1946 and this remaining cash balance will be available for ex
penditure in the next fiscal year subject to budget reapprovals
Expenditures for the operating expense of the Examining Boards
in the year just closed were 4842810 which exhausted the 4821637
available income and reduced the 186817 cash balance held at the
beginning of the fiscal year to 165644 on June 30 1946 which
amount will be available for expenditure in subsequent period on ap
proved budgets
COMPARISON OF OPERATING COSTS
The expenditures for operations in the current year are compared
with previous fiscal periods as follows
492
SECRETARY OF STATE
YEAR ENDED JUNE 30TH
BY DIVISIONS
Constitutional Office
Archives and History
Securities Division
Building Loan Division
Charter Division
Joint Secretary of
Examining Boards
1946 1945 1944
2111270 1888277 2026278
1294221 1002116 1292142
779947 846731 831291
89390 75125 43893
38725 13150 17370
3610291
Subtotals
7923844
Professions Examining Boards 4842810
Totals
BY OBJECT
3469694
7295093
4631162
3248013
7458987
4692901
12766654 11926255 12151888
Personal Services 8890047
Travel Expense 15 ggg
Supplies and Materials
Communication Services
Heat Light Water Power
Printing Publicity
Repairs
Rents
Insurance and Bonding
Equipment
Miscellaneous
Totals
Number of Employees
at June 30th
890047 8569308
599629 1661826
603244 538722
652884 601730
27936 28969
337560 141496
289624 79824
117400 59150
11000 18500
136560 96170
100770 130560
8355427
1751384
587899
685911
34437
449722
74665
52125
34300
28808
97210
12766654 11926255 12151888
34
33
32493
SECRETARY OF STATE
GENERAL
John B Wilson died on February 22 1946 and was succeeded as
Secretary of State by Ben W Fortson Jr
The Secretary of State is under public official bond in the amount
of 1000000 the Joint Secretary of Examining Boards is bonded
for 1500000 Bookkeeper and Corporation Clerk 200000 each and
each of the Barber Collectors is under 100000 bond
Books and records of the Secretary of States office were found
in good condition all receipts for the period under review were
properly accounted for and expenditures were within the limits of
budget approvals and supported by proper voucher
Appreciation is expressed to the Secretary of State and the staff
of his office for the cooperation and assistance given the State Au
ditors office during this examination and throughout the year496
STATE TREASURY
ADMINISTRATION
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total Income Receipts
3000000
150366
3000000
371869
3150366 2628131
NONINCOME
Public Trust Funds
Judges Retirement Fund
Land Title Guaranty Fund
Private Trust Accounts
National Forest Reserve Earnings
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Totals
640779
27104
2734728
67868
650993
137502
26444
3075327
64226
487047
7271838 6418677
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total Expense Payments
NONCOST
Private Trust Accounts
National Forest Reserve Earnings
to Counties
CASH BALANCES JUNE 30th
Budget Funds Treasury Administration
Public Trust Funds
Totals
2720471
50000
84248
78723
14870
141835
42177
29250
2734728
56660
1318876
2205000
43251
71096
79376
76000
12670
80653
24696
31747
3161574 2624489
3075327
67868
650993
7271838 6418677497

STATE TREASURY
DEPARTMENT OPERATING ACCOUNT
SUMMARY
FINANCIAL CONDITION
There was a cash surplus of 56660 in the State Treasurys Op
erating Account at the close of the fiscal year on June 30 1946 this
being the excess of State allotment funds provided by the Budget
Bureau over obligations incurred and is available for expenditure
in the next fiscal period subject to budget reapprovals
REVENUE COLLECTIONS
As a State revenuecollecting agency the Treasury collected in
the period covered by this report 54000000 W A Rentals 30
00000 rent on Henry Grady Hotel land 10229793 dividends and in
terest on investments 200000 from sale of public land and 2
63250 bond custody fees a total of 67693043 all of which was
transferred to the Treasury General Fund before the end of the
year on June 30 1946
INCOME AVAILABLE FOR OPERATIONS FOR
THE FISCAL YEAR ENDED JUNE 30 1946
State appropriation for the administrative expense of the Treas
ury Department for the period under review was 3000000 which
was increased 150366 by allotment from State Emergency Fund
making total income avaiable with which to meet the years operat
ing cost 3150366
OPERATING COSTS FOR THE FISCAL
YEAR ENDED JUNE 30 1946
Total expenditures for operations in the year amounted to 31
61570 2720471 being for personal services 50000 for travel 1
41835 for insurance and bonding and 249268 for supplies communi
cation services equipment and other expense which exhausted the
3150366 income provided and reduced the 67868 cash balance
held at the beginning of the period to 56660 at June 30 1946
COMPARISON OF OPERATING COSTS
Administrative costs of the State Treasury Department for the
past three years are compared as follows
498
STATE TREASURY
DEPARTMENT OPERATING ACCOUNT
S3
YEAR ENDED JUNE 30TH
1946
Personal Services 2720471
50000
84248
78723
14870
Travel Expense
Supplies
Totals
Number of Employees
at June 30th
Communication Services
Repairs
Printing Publications
Insurance and Bonding 141835
Equipment 42177
Miscellaneous 29250
1945
1944
05000 2056167
43251 35695
71096 67955
79376 77811
12670 23173
76000
80653 215168
24696 36820
31747
3161574 2624489 2512789
Of the 537085 increase in expenditures in the year just closed
over the previous fiscal year 515471 was for personal services the
larger part of which was due to payment of 408333 in the year
ended June 30 1946 to George B Hamilton for services as Bond
Commissioner as provided by law for the period from February 5
1943 to June 30 1946
TRUST AND AGENCY FUNDS
Included in Trust and Agency Funds in addition to contributions
by members to the Superior Court Judges Retirement Fund Land
Title Guaranty Fund fees and U S Withholding Taxes was the
receipt of 2734728 from the Federal Government for National
Forest Reserve Earnings This National Forest Fund was distributed
to the several counties of the State entitled to participate as scheduled
on page 7 50 of the fund to be used by the counties for schools
and 50 for roads
GENERAL
The State Treasurers official bond is 20000000 Assistant Treas
urer Accountant Clerk and Cashier are bonded for 1000000 each
and the Secretary for 500000 and Treasury funds are fully pro
tected by depository burglary holdup and forgery bonds
Books and records of the Treasury Department were found in
excellent condition all known receipts for the period under review499
STATE TREASURY
DEPARTMENT OPERATING ACCOUNT

were properly accounted for and expenditures were within the limits
of budget approvals and supported by proper voucher
Appreciation is expressed to the Treasurer and his staff for the
cooperation and assistance given the State Auditors office during
this examination and throughout the year
DISTRIBUTION OF NATIONAL FOREST RESERVE FUND
YEAR ENDED JUNE 30 1946
County
Banks
Catoosa
Chattooga
Area Acres
446
6
12730
Dawson 5249
Fannin 94999
5930
Floyd
Gilmer
Gordon
Habersham
Hall
Jones
Lumpkin
Murray
Rabun
Stephens
Towns
Union
Walker
White
Whitfield
Total
22009
6762
41236
2
4592
55872
34682
138390
21860
50930
87103
15022
41089
11061
649970
Amount
1877
25
53561
22085
399705
24950
92602
28451
173499
08
19321
235080
145924
582271
91975
214286
366483
63205
172881
46539
2734728
Calculations by U S Dept of Agriculture Forest Service at 04207468 per acre
50 for schools 50 for roads501
STATE TREASURY
SINKING FUND502
STATE TREASURY
PUBLIC DEBT
RECEIPTS
1946
1945
INCOME PROM STATE REVENUE
ALLOTMENTS
Appropriation 371100000
Budget Balancing Adjustments Lapses 58399051
CASH BALANCES JULY 1st
Sinking Fund 896141116
Budget Funds 2825364
Totals 1328465531
PAYMENTS
EXPENSE
Interest
On Fixed Debt
On Highway Bonds
7362261
16084045
371100000
32555773
Total Income Receipts 429499051 338544227
648741116
12686773
999972116
11494636
15911000
Total Expense Payments 23446306 27405636
NONCOST
Fixed Debt
Bonds General
W A Rental Warrants
164500000 19800000
53200000 53800000
Highway Bonds 262500000
CASH BALANCES JUNE 30th
Sinking Fund
Budget Funds
815120217
9699008
896141116
2825364
Totals
1328465531 999972116503
STATE TREASURY
SINKING FUND ACCOUNT

SUMMARY
INTRODUCTION
The within report covers the Sinking Fund Account of the State
Treasury as Fiscal Agent for payment of principal and interest on
the States fixed debt and includes all of the States debt servicing
funds except Highway Refunding Certificates to the Counties and
the Hospital Authority Bonds which are shown in the Highway
Department and Hospital Authority reports respectively
STATEMENT OF FUND OPERATIONS
Allotment of State funds for retirement of public debt in the
fiscal year ended June 30 1946 was 399179101 and for payment
of interest thereon 30319950
From the 399179101 allotment together with the 896141116
Sinking Fund held at the beginning of the fiscal year on July 1 1945
a total of 1295320217 available 164500000 of General State
Bonds 53200000 W A Rental Warrants and 262500000 High
way Bonds were retired in the year just closed and 815120217 re
mained on hand June 30 1946
This 815120217 held at the close of the period provides a Sink
ing Fund sufficient to retire all the States outstanding General Bonds
amounting to 92620217 W A Rental Warrants of 190000000
and 532500000 Highway Bonds
Interest payments on public debt in the period under review
amounted to 23446306 and 6873644 of the 30319950 allot
ment for this purpose remained on hand increasing the 2825364
funds available for interest payments at the beginning of the fiscal
year on July 1 1945 to 9699008 on June 30 1946505
TEACHER RETIREMENT SYSTEM506
TEACHER RETIREMENT SYSTEM
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments
1946
100000000
4713274
NONINCOME
Public Trust Fund
Contributions
County Systems
City Systems
State Systems
79165848
28178001
19708336
Transfer from Budget Funds 100000000
Interest on Investment 1570122
CASH BALANCE JULY 1st
Budget Funds
Public Trust Fund
Total
2448755
20866734
1945
100000000
49416170
35880282
11178706
7449055
48083830
92480
3446541
356651070 156529764
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits To Public Trust Fund
Miscellaneous
3902394
73954
171000
173711
4150
9110
1368471
5125
5000
100000000
90949
OUTLAYS
Equipment
NONCOST
Public Trust Fund
Benefits Pensions
Investments
CASH BALANCE JUNE 30th
Budget Funds
Public Trust Fund
566210
11353542
140000000
791955
98135499
2410345
81547
116771
153949
206475
6624
7100
12500
48083830
3782
Total Expense Payments 105803864 51082923
498693
1632659
80000000
2448755
20866734
Total 356651070 156529764
From report by W R Osborn Co C P A507
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
BALANCE SHEET AS AT JUNE 30 1946
ASSETS
Current Assets
Cash Balance with State Treasurer
Collections in Transit
Due from State of Georgia
Total Current Assets
Investments
U S Government Bonds
Total
313528
14212641
98135499
14526169
112661668
220000000
332661668
LIABILITIES
Current Liabilities
Annuity Savings
Deferred Income
Collections in Transit
State of Georgia Balance
Funds
Annuity Reserve
313528
14212641
378067
Pension Accumulation 181487070
Total
136270362
14526169
181865137
332661668
508
TEACHER RETIREMENT SYSTEM
BENEFIT PUBLIC TRUST FUND
November 25 1946
Honorable B E Thrasher Jr State Auditor
State Capitol
Atlanta Georgia
Sir
We have made an examination of the records of the Teachers Re
tirement System of Georgia for the year ended June 30 1946 and
submit herewith our report together with the relative statements
enumerated in the index on the preceding page
The Georgia Teachers Retirement law was enacted by the General
Assembly of the State of Georgia in regular session in 1943 and a Con
stitutional Amendment was also adopted authorizing the State to
carry out the provisions of the Retirement Act which was ratified by
the people in the August 1943 General Election The provisions in
the new Constitution ratified by the people in the August 1945 Gen
eral Election are the same as in the 1943 Amendment
The Act passed by the General Assembly provides for A Retire
ment System for aged and incapaciated teachers who qualify for
benefits a Board of Trustees to serve as a governing body and a
method of financing said system All teachers in the Public Schools
of the State are automatically admissible as members and it has
been determined by the proper legal authority that all State Em
ployees actively engaged in educational work are also eligible to par
ticipate
The Board of Trustees consist of seven qualified members who are
citizens of the State of Georgia who are not employed by the Re
tirement System If a vacancy occurs it shall be filled for the un
expired term by the remaining trustees The trustees shall serve with
out compensation but shall be reimbursed for all necessary expenses
that they may incur through service on the Board of Trustees The
Board of Trustees shall elect one of its members as Chairman and
shall also elect a Secretary who shall not be one of its members It
shall also engage such actuarial and other services that shall be re
quired to transact the business of the system approve salaries of
all personnel and operating expenses necessary for operations of the
System keep in convenient form such data as shall be necessary for
actuarial valuations and to perform other duties enumerated in de
tail in the Act509
TEACHER RETIREMENT SYSTEM
BENEFIT PUBLIC TRUST FUND
The duly elected and qualified members of the Board of Trustees
as at June 30 1946 are as follows
Honorable B E Thrasher Jr State Auditor
Honorable William R Mitchell Insurance Commissioner
Dr George M Sparks Member of Board of Regents Staff
Miss Maryella Camp Classroom Teacher
Honorable Harold Saxon Secretary of Georgia Educational
Association
Dr Mark Smith Superintendent of Bibb County Schools
Honorable James S Budd VicePresident Citizens and Southern
National Bank Atlanta Georgia
and the officers duly elected by the Board are as follows
Dr George M Sparks Chairman
Miss Maryella Camp ViceChairman
Honorable J L Yaden SecretaryTreasurer
Our examination consists of a verification of asset and liability
accounts and receipts and payments of the Benefit Fund as herein
after described for the period under review and verification of con
trols postings of system reports to books of original entry postings
of details to system member cards and balancing salaries paid and
contributions received with control accounts In our report we have
not made any actuarial calculations but confined it to verification of
the accounts
ASSETS
The Balance Sheet showing the financial condition of the system
at June 30 946 is presented herein Cash balance with the State
Treasurer 98135499 was verified by the books in the State Treas
urers office Collections in transit 313528 represent remittances
received from member systems but not deposited with the State
Treasurer until after June 30 1946 Amount due from the State of
Georgia 14212641 represents the balance due on the States contri
bution of 683 of State Salaries paid to member employees from
January 1 1945 to June 30 1946
Investments 220000000 represent authorized purchases of U
S Treasury 212 bonds and were verified by inspection of bonds
and trust receipts
510
TEACHER RETIREMENT SYSTEM
BENEFIT PUBLIC TRUST FUND
LIABILITIES
The Annuity Savings 136270362 represent an accumulation of
contributions from paying members at the rate of 5 of total sal
aries earned with interest on the June 30 1945 balance at 3y2 per
anum for the year ended June 30 1946 The individual members
history card was credited with interest at 3y2 on all contributions
that had been deducted from salaries paid up to June 30 1945 and
authority therefor will be requested at the next regular meeting of
the Board of Trustees
Deferred Income 14526169 represents collections in transit at
June 30 1946 and the balance due from the State of Georgia and
will be included as income when the deposits covering the items
have been deposited with the State Treasurer
The Annuity Reserve 378067 represents transfers from the An
nuity Savings less the annuity payments to retirants whose savings
were transferred upon retirement
The Pension Accumulation 181865137 is the accumulation of
employer contributions and State appropriations and adjustments
for interest overpayments benefits refunds etc
The State of Georgia appropriated 100000000 which was drawn
on a statement submitted by the Retirement System which was
found to be excessive and the withdrawal of the entire appropriation
created an overdraft on the State of 1226724 for the year However
the estimate at June 30 1945 was not sufficient and there is a balance
due for the period from January 1 1945 to June 30 1945 of 154
39365
GENERAL
The minutes of all meetings held by the Board of Trustees during
the period under review were examined and appear to be in order
There were 111 retirants receiving monthly benefits at June 30
1945 During the period under review 230 were approved for benefits
4 were dropped from the roll for causes and 14 were terminated be
cause of death Benefit payments were verified and found to be as
authorized
In the course of our examination we found that none of the subsi
diary accounts were in balance and we devoted considerable time to
correcting errors in the original entries making adjustments for items511
TEACHER RETIREMENT SYSTEM
BENEFIT PUBLIC TRUST FUND
not entered or duplicated and balancing System Card records of con
tributions and salaries paid The accounting work as a whole was found
to be inaccurate and incomplete but we concede that work was done
under unusual conditions All entries and postings for the eighteen
months of the systems existence were made during a period of eight
or ten months without adequate control accounts to insure accuracy
and with frequent changes in the office personnel and a shortage of
essential office equipment
Adequate control accounts and direct supervision are essential to
your accounting problems and it is our opinion that the Board should
authorize the SecretaryTreasurer to employ a Chief Accountant
or Chief Clerk who is experienced and well trained in accounting
procedure and who would be responsible for internal checking main
taining adequate control accounts and supervising all clerical and
accounting work and the personnel of that department All reports
should be entered and posted to the General Accounts as they are re
ceived from the systems except when contributions differ from
the remittance Correction sheets should be issued for errors in the
reports and postings of corrections should be made when additional
remittances are received to cover such errors or when deductions
are made from a subsequent remittance in the event of overpayments
The postings of each semiweekly or weekly group of reports should
be proved to control accounts on both salaries paid to members and
contributions received when the postings are completed on each group
which will insure accuracy and keep the general and subsidiary ac
counts in balance at all times
The above suggestions have been made to the SecretaryTreasurer
and members of the personnel and steps are being taken to start the
work for the 194647 year on more improved methods
Respectfully submitted
W R OSBORN COMPANY
Certified Public Accountants

512
TEACHER RETIREMENT SYSTEM
EXPENSE FUND
October 9 1946
Honorable B E Thrasher Jr
State Auditor
State of Georgia
Atlanta Georgia
Sir
We have made an examination of the Teachers Retirement System
of Georgia Expense Fund for the nine months period ended June
30 1946 and after combining the results with the statements for the
three months ended September 30 1945 we submit herewith our re
port for the year ended June 30 1946 together with the relative
statements enumerated in the index on the preceding page
The Act passed by the General Assembly authorizes a Board of
Trustees and provides for the establishment of the machinery neces
sary to put the Retirement System into operation and contributions
by members commenced January 1 1945 The necessary funds to
cover the cost of the organization and for handling the contributions
have been provided by Executive Order until the General Assembly
has by appropriation made funds available for expenses and for the
contributions of the State for its part of such pensions and annuities
as stated in the Act
Our examination consisted of a verification of receipts and dis
bursements of the Expense Fund as hereinafter described for the
year under review
Cash made available by Executive Order for current operations
amounted to 6229133 of which 1515859 was refunded to the State
Treasurer by the Honorable B E Thrasher Jr State Auditor as of
September 30 1945 On that date the Honorable J L Yaden Secre
taryTreasurer of the Retirement System assumed the responsibility
for handling the Expense Fund The cash receipts and refund were
verified by the books of the State Treasurers office
Payments amounting to 6370074 for the year ended June 30
1946 were verified by comparison of paid checks with the cash book
entries and the vouchers therefor with supporting data were in
spected The proportionate increase in payments for expenses and out
lay for the year ended June 30 1946 over the period ended June 30
1945 was due to the natural growth of the System resulting from513
TEACHER RETIREMENT SYSTEM
EXPENSE FUND
increase in the activities a greater number of employees additional
purchases of furniture furnishings and fixtures necessary to the
handling of records and remodeling of additional office space
The cash balance of 791955 on demand deposit was verified by
direct communication with the Futon National Bank Atlanta Geor
gia the depository
Our examination also reveals that the books and records of this
fund have been kept accurately and efficiently and we believe the op
erations of the System have been conducted in an economical man
ner
Respectfully submitted
W R OSBORN COMPANY
Certified Public Accountants515
VETERANS SERVICE
OFFICE
516
VETERANS SERVICE OFFICE
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments
Revenues Retained
Donations
4000000
26013533
46203
CASH BALANCES JULY 1st
Budget Funds
Totals
2461877
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
22342508
2226339
515114
1184094
21395
925847
85107
359156
5000
1384324
40528
CASH BALANCES JUNE 30th
Budget Funds
Totals
3432201
1945
4000000
5952998
1145650
Total Income Receipts 30059736 11098648
234713
32521613 11333361
7011170
697612
171447
383232
4866
65823
17171
126205
2500
386315
5143
Total Expense Payments 29089412
171484
2461877
32521613 11333361517
DEPARTMENT OF VETERANS SERVICE
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
BUDGET FUND
3432201
LIABILITIES SURPLUS
CASH LIABILITIES
Accounts Payable including Purchase Orders
For Operations 218797
For Equipment 1102323
1321120
CASH SURPLUS JUNE 30 1946
Budget Operations
Total
2111081
3432201

518
DEPARTMENT OF VETERANS SERVICE
SUMMARY
FINANCIAL CONDITION
The Department of Veterans Service ended the fiscal year on June
30 1946 with a cash surplus of 2111081 after providing the neces
sary reserve of 1321120 to cover outstanding accounts payable
AVAILABLE INCOME
State Appropriation for the operation of the Veterans Service De
partment for the past year was 4000000 which was increased to
30013533 by transfer of 26013533 from the State Emergency
Fund to meet increased expenditures given budget approval the ad
ditional funds being required for the expanded activities of the De
partment
Supplementing the 30013533 from State allotment was 46203
received in the form of donations for the operation of Field Offices
making total income available with which to meet the years oper
ating cost 30059736
OPERATING COST
From the 30059736 available income 29089412 was expended
for the operations of the Department and 970324 remained on
hand increasing the 2461877 cash balance held at the beginning
of the fiscal year to 3432201 on June 30 1946
The first lien on this remaining cash balance of 3432201 is for
liquidation of 1321120 in outstanding accounts payable and the
remainder of 2111081 represents the excess of funds provided un
der the budget over obligations incurred and will be available for
expenditure in the next fiscal year subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared as follows519
DEPARTMENT OF VETERANS SERVICE
YEAR ENDED JUNE 30
1946
Personal Services 22342508
Travel Expense 2226339
Supplies Materials 515114
Communication Services 1184094
Lights Water
Printing Publicity
Repairs
Rents
Insurance and Bonding
21395
925847
85107
359156
5000
Equipment 1384324
Miscellaneous 40528
Number of Employees
at June 30
1945
7011170
697612
171447
383232
4866
65823
17171
126205
2500
386315
5143
Totals 29089412 8871484
173
49
1944
2347309
137258
60266
115136
9500
20425
10500
139
76640
2648
2779543
19
In the past year there was an increase of 20217928 in the cost
of operating the Department over the cost for the previous year
ended June 30 1945 due to increased personnel and additional ex
pense now required for the administration of Veterans Services in
the State In the year just closed thirtyfive additional Field Officers
were established making the total being operated at June 30 1946
fiftyone as compared with sixteen a year ago
GENERAL
Director C Arthur Cheatham is bonded in the amount of 500000
and Treasurer T M Butler is under 1000000 bond
Books and records of the office were found in good condition all
receipts for the period under review were properly accounted for and
expenditures were within the limits of approved budgts and supported
by proper voucher
Appreciation is expressed to the Director and the staff of the De
partment for the cooperation and assistance given the State Auditors
office during this examination and throughout the year520
DEPARTMENT OF VETERANS SERVICE
SUMMARY OF PAYMENTS BY OFFICEFIELD ACTIVITY
YEAR ENDED JUNE 30 1946
Totals
Veterans Service Office Atlanta 8589419
Veterans Education Div Atlanta 3873007
Womans Training Division Atlanta 146701
Field Offices
Albany 968513
Americus Started July 1945 353457
Athens Started July 1945 575055
Augusta Started July 1945 773025
Bainbridge Started July 1945 438771
Blairsville Started Noverber 1945 222211
Blakely Started January 1946 137756
Brunswick Started July 1945 559938
Camilla Pelham Started Feb 1946 76918
Carrollton Started July 1945 122979
Cartersville Started Feb 1946 137592
Cedartown Started Feb 1946 81290
Clarkesville Started April 1946 57983
Columbus 810074
Cordele Started Nov 1945 519754
Dalton Started Oct 1945 139899
Douglas Started May 1946 43344
Dublin Started October 1945 285312
Eastman Started Nov 1945 211204
Elberton Started October 1945 268745
Forsyth Started April 1946 45331
Gainesville 352731
Glennville Started October 1945 168305
Greensboro Started Feb 1946 124898
Griffin 520386
Hartwell Started Sept 1945 431284
Hawkinsville Started October 1945 140690
Hainesville Started Jan 1946 156752
LaFayette Started Jan 1946 71423
LaGrange Started Nov 1945 273385
Lawrenceville Started May 1946 23077
Macon 985100
Monroe Started Feb 1946 88548
Monticello Started May 1946 38376
Moultrie 377552
Newnan Started Dec 1945 275828
Rome 936952
Sandersville Started Dec 1945 239485
Savannah Started Dec 1945 793012
Swainsboro Started Dec 1945 198068
Talbotton Started March 1946 84894
Expense
Operations
8169715
3863677
146701
913989
323601
575055
746675
392190
206725
125682
536360
76918
93176
134874
78572
57983
750598
492344
127825
43344
253210
198100
264325
44331
335682
155281
121240
464530
402755
124880
156752
68705
246905
23077
924023
88548
38376
359619
262105
916411
236767
733821
172677
75538
Equipment
Purchases
419704
9330
54524
29856
26350
46581
15486
12074
23578
29803
2718
2718
59476
27410
12074
32102
13104
4420
1000
17049
13024
3658
55856
28529
15810
2718
26480
61077
17933
13723
20541
2718
59191
25391
9356521
DEPARTMENT OF VETERANS SERVICE
SUMMARY OF PAYMENTS BY OFFICEFIELD ACTIVITY
YEAR ENDED JUNE 30 1946
Thomaston Started Nov 1945
Thomasville Started Nov 1945
Tifton Started October 1945
Toccoa
Valdosta
Vidalia Started May 1946
Washington
Waycross
Waynesboro Started July 1945
Winder Started Feb 1946
Totals
301520
250963
293230
315731
652928
36989
388770
655993
375113
99151
Total Expense Payments
Expense Operations
Expense Equipment
29089412
Expense
Operations
278241
238889
277447
296137
606437
36989
354753
652640
343460
96433
27705088
Equipment
Purchases
23279
12074
15783
19594
46491
34017
3353
31653
2718
1384324523
BOARD OF
WORKMENS COMPENSATION
524
BOARD OF WORKMENS COMPENSATION
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Blancing Adjustments Lapses
Transfers Other Spending Units

Total Income Receipts
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
Totals

1946
9000000
1180112
699996
9480116
448
91218
1945
9000000
1034762
699996
9334766
7639
9570886 9342405
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
te Rev
Totals
8476697
360744
116232
326371
40860
11182
22350
15175
51399
6500
9427510
143824
State Revenue Collections Unfunded 448
8212108
340091
145871
333440
98605
21173
16350
12732
64617
6200
9251187
91218

9570886
9342405525
STATE BOARD OF WORKMENS COMPENSATION
JUNE 30 1946
ASSETS
CASH ASSETS
Available Cash
OverpaymentRevenue Collection Fund
Total
143376
448
143824
LIABILITIES
ACCOUNTS PAYABLE
Southern Bell Tel CoJune Acct
8224
SURPLUS
Budget FundSurplus
135600
143824
526
STATE BOARD OF WORKMENS COMPENSATION
SUMMARY
FINANCIAL CONDITION
The State Board of Workmens Compensation ended the fiscal year
on June 30 1946 with a surplus of 135600 after providing reserve
of 8224 to cover outstanding accounts payable
REVENUE COLLECTIONS
This Board is the revenue collecting agency for assessments on
employers electing to come under the provisions of the Workmens
Compensation Act and in the fiscal year ended June 30 1946 collect
ed 11237221 after deductions for refunds and adjustments all of
which was transferred to the State Treasury in the period under re
view together with 448 remitted in error and to be corrected in the
succeeding year
AVAILABLE INCOME
State Appropriation for the operation of the Board for the year
ended June 30 1946 was 9000000 which was increased to 101
80112 by transfer of 1180112 from the State Emergency Fund to
meet expenditures given budget approval and from this amount 6
99996 was transferred to the Capitol Square Improvement Commit
tee as rent on space used in the State Office Building leaving 94
80116 income available with which to meet the years operating
expense
OPERATING COSTS
From the 9480116 available income 9427510 was expended for
operations and 52606 remained on hand increasing the 91218 cash
balance held at the beginning of the period to 143824 on June 30
1946 which will be available for expenditure on approved budgets in
the next fiscal year after making provision for outstanding accounts
payable
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared as follows527
STATE BOARD OF WORKMENS COMPENSATION
YEAR ENDED JUNE 30
1946
Personal Services
Travel Expense
8476697
360744
Supplies and Materials 116232
Communication Services 326371
40860
11182
22350
15175
51399
6500
Printing and Publicity
Repairs
Rents
Insurance and Bonding
Equipment
Miscellaneous
Totals
Number of Employees on
Payroll at June 30
1945
8212108
340091
145871
333440
98605
21173
16350
12732
64617
6200
1944
7552732
300041
214179
290154
35260
15643
716346
12000
136855
10000
9427510 9251187 9283210
32
32
33
GENERAL
Mr Wright Lipford retired as Secretary and Treasurer of tbe
Board on December 31 1945 and Miss Ima Dennis acted as Secretary
Treasurer until January 15 1946 when Mr George Elliott Hagan
succeeded to the office
Effective May 15 1946 Mr Hagan SecretaryTreasurer was
granted a leave of absence until July 22 1946
The Chairman Directors and the Secretary and Treasurer of
the Board are each bonded in the amount of 1000000
Books and records of the Board were found in good condition
all receipts for the period under review were properly accounted for
and expenditures were within the limits of budget approvals and sup
ported by proper voucher
Appreciation is expressed to the officials and staff of the Board for
the cooperation and assistance given the State Auditors office dur
ing this examination and throughout the year

UNIVERSITY SYSTEM
OF
GEORGIA
529s
530
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 180800000
Budget Balancing Adjustments 260000000
Transfers Other Spending Units
State Department of Education 15365693
University System Public Trust Funds 21820659
Revenues Retained
Grants U S Government 131820778
Donations 27390184
Interest Investments 167277
Earnings Educational Services 613467002
Earnings Development Services 22601227
Total Income Receipts 1273432820
NONINCOME
Public Trust Funds
Gifts for Principal 1589820
Investments 43290055
Income on Investments 38046807
Transfers to Budget Funds 21820659
Total Public Trust Funds 61106023
Private Trust Funds1 194457378
Loans 8639542
Total NonIncome Receipts 264202943
1945
180800000
76500000
17529615
45415151
133490071
15829329
152519
632569351
20667022
1122953058
1130696
32096727
44427303
45415151
32239575
125101118
5520000
162860693
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
143955627
13168981
16677750
Total Cash Balances
Totals
86295133
45649386
14445542
173802358 146390061
1711438121 1432203812UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
531
PAYMENTS I EXPENSES Personal Services 1946 686103860 29591873 225858110 8921479 27741886 9391014 18513278 6469762 1944698 240230 440475 81000 33368098 26132807 1945 583721487 24449296 262646548 7231222 27702627 9084417 18136908 8386647 2736456 103870
Travel
Supplies Materials Communication Heat Light Power Water
Publications
Repairs Rents
Insurance Interest
Indemnities
Pensions 810 00
Equipment 23462680 17635756
Miscellaneous Total Expense
1074798570 985378914
OUTLAYS Lands Improvements Personal Services Supplies Materials Heat Light Power Water Rents
4788745 4879470 7239 30000 104500 66438454 28283592 1852084 4060777
Miscellaneous Contracts 51346853 25405655
Equipment
Total Outlay
104532000 82665369
NONCOST Public Trust Funds Investment
48928676 1005831 63730584 989396
Expenses Objects of Trust
Total Public Trust Funds Private Trust Funds
49934507 188703249 3574749 64719980 122899125 2738066
Loans
Total NonCost
242212505 190357171
CASH BALANCES JUNE 30th Budget Funds
S 243122670 24340497 22431879 143955627 13168981 16677750
Public Trust Funds Private Trust Funds
Total Cash Balances
289895046 173802358
Total Payments
L711438121 41794050 1432203812
Includes temporary investment in U S Bonds
43620000
533

UNIVERSITY SYSTEM
REGENTS OFFICE534
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments
Transfers Other Spending Units
Revenues Retained
Grants U S Government
Donations
Earnings Educational Services
Interest on Investments
1946
i 180800000
260000000
423278694
106000
673388
210
106750
Total Income Receipts
NONINCOME
Public Trust Funds
Income
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Totals
PAYMENTS
Personal Services
Travel
Supplies Material
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements Contracts
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Totals
Includes temporary investment in
U S Bonds
1250
59898713
9315074
1250
11082590
1945
f 180800000
76500000
260726234
954000
199773
500
155640
18407654 2116321
87623941
1250
22571560
19942456
87623941 40398945
5944304 4580059
851842 493944
238023 117072
380990 275685
57380 202173
131154 19605
2750 300
25591 25868
968436
2482120 383047
6097753
932435 2413308
59898713 22571560
15707703 2500 9315074 1250
40398945
7794050 7620000535
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
Cash in Rank U S Bonds 176865 827201 7916153 7844050
Total 15760203
LIABILITIES RESERVES SURPLUS
LIABILITIES Purchase Orders
Contracts to Mature 1004066
RESERVES Public Trust Funds 52500 7517987 378786
Rnilding Reserve
Hoke Smith Memorial Foundation 7949273
SURPLUS Unalloted Agricultural Panel 5336706 63795 117125 1276915 12323
Soil Conservation Committee Regents Central Office
Construction Supervision 6806864
Total 3000000 3000000 1200000 170000 50000 15760203
U S Bonds at cost Building Reserve Account Series A 1 due 91548 Series B lVt due 31547
Series C 1 due 91547
Series G 2 due 6157
Series G 2Y2 due 9157 7420000

Hoke Smith Memorial Foundation Series G 2y2 due 12156 Series G 2Vz due 1157 100000 100000 50000 50000 50000 12950 7400 3700
Series G 2 due 6157
Series G 2 due 8157
Series G 2y2 due 2158
Series F 253 due 5157 Series F 253 due 6157
Series F 253 due 8157 374050

W F Bodie Public Trust Fund Series G 2 due 3156 50000

Total 7844050
536
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
SUMMARY
FINANCIAL CONDITIONS
The Regents Office of the University System of Georgia ended
the fiscal year on June 30 1946 with a surplus of 6806864 after
providing the necessary reserve of 1004066 to cover unliquidated
purchase orders and contracts and reserving 52500 for Public Trust
Funds 7517987 for Building Reserve and 378786 for Hoke Smith
Memorial Foundation
Of the 6806864 Surplus 5336706 is unallotted 63795 is for
the Agricultural Panel 117125 is for the Soil Conservation Com
mittee 1276915 for the Regents Central Office and 12323 for
Construction Supervision
AVAILABLE INCOME
Prior to the 1946 fiscal year all revenues were retained by the
respective revenuecollecting units of the University System but
in the year just closed all revenue receipts except those from the
operation of auxiliary enterprises were transferred to the Regents
Central Office by the branches Funds for the expense of the ed
ucational and general activities of the various branches in turn were
allotted to the units by the Regents from income received from State
Appropriations transfers and other sources
State Appropriation to the Regents of the University System for
the year ended June 30 1946 was 180800000 which was increased
to 440800000 by transfer of 260000000 from the State Emerg
ency Fund to meet expenditures given budget approvals Other in
come available to the Regents consisted of 8 86348 from U S Gov
ernment Grants gifts interest and other sources and 437601128
transferred to the Regents office by the various units of the Uni
versity System making total receipts for the period of 879287476
From the 879287476 provided by State Appropriation trans
fers and other income 860812322 was allotted by the Regents to
the several branches of the University System and 67500 transferred
to the Department of Law for legal expense incurred leaving net
income of 18407654 available to the Regents office with which
to meet the years operating expense537
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
OPERATING COSTS
From the 18407654 income available to the Regents for the
operating cost of the Central Office 11082590 was expended for
current operating expense and 932435 for buildings under the
F W A Project at Milledgeville a total of 12015025 and 63
92629 remained on hand increasing the 9315074 cash balance
held at the beginning of the fiscal year to 15707703 on June 30
1946
Of this 15707703 cash balance 7794050 is invested in U S
Bonds and 7913653 on deposit in banks the first lien on which is
for liquidation of outstanding accounts payable and the remainder
will be available for expenditure in the next fiscal period subject to
budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Regents office for the
past three years are compared as follows538
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
YEAR ENDED JUNE 30
BY ACTIVITY
1946
1945
1944
Administration
Tech President Inauguration
Surplus War Property
Post Graduate Education
for Negroes

4643745
49446
859057
Motion Picture Better Farms
for Greater Georgia
Agricultural Panel
Construction Supervision
Soil Conservation Committee
ReSurvey of System
2500000
372799
662686
1561016
532733
5159087 3352579
325451 104400
613215
OUTLAY
Lands Buildings and
Improvements
Totals
932435
2413308
BY OBJECT
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
5944304
851842
238023
380990
57380
131154
2750
25591
968436
2482120
4580059
493944
117072
275685
202173
19605
300
25868
383047
517952
710194
Total Expense Payments 11082590 6097753 4685125
4239317
12015025 8511061 8924442
5021740
691428
113618
277223
218901
41540
300
1792238
3600
109013
Total Expense Payments 11082590 6097753 4685125
OUTLAY
Lands Buildings and
Improvements
Equipment
932435
Totals
Number of Employees
at June 30th
23
2413308
13
2850284
1389033
12015025 8511061 8924442
14539
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
PUBLIC TRUST FUNDS
Assets of the W F Bodie Trust Fund on June 30 1946 consisted
of 2500 cash in bank and investment of 50000 in U S Government
Bond held pending disposition by the Regents
GENERAL
The Chancellor Treasurer Secretary and staff have offices in the
State Capitol and the Soil Conservation Committee and Engineers
offices are at Athens with all funds being handled in the Atlanta
office
Official bonds of the Secretary and of the Treasurer are in the
amount of 2500000 each
U S obligations of 7794050 held as temporary investments to be
used for post war construction were examined
The practice of making advances to employees on salaries or for
travel was banned by Executive Order several years ago It was
noted by this examination however that a few such advances had
been made though collected in the fiscal year and this has been called
to attention of the Treasurer who states that the practice will be
discontinued at once
All receipts for the period under review were properly accounted
for and expenditures were within the limits of budget approvals
and supported by proper voucher
Appreciation is expressed to the officials and staff of the Regents
office for the cooperation and assistance given the State Auditors
office during this examination and throughout the year
540
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
STATE REVENUE ALLOTMENTS
YEAR ENDED JUNE 30 1946
Receipts
From Units
REGENTS CENTRAL OFFICE
Administration and General 1850000
Agricultural Panel
Soil Conservation
Construction 276685
Post Graduate Education
For Negroes
UNITS OF SYSTEM
University of GeorgiaAthens 87354914
School of TechnologyAtlanta 95204696
U of Ga School of
Medicine Augusta 12374988
Ga State College for
Women Milledgeville 13455745
Ga State Womans
College Valdosta 3188425
Ga Teachers College
Statesboro 6993481
North Ga CollegeDahlonega 9035189
West Ga CollegeCarrollton 4216541
Middle Ga CollegeCochran 1682440
S W Ga CollegeAmericus 1923432
South Ga CollegeDouglas 1168731
Abraham Baldwin Agricultural
College Tifton 5033433
Ga Experiment Station
Experiment 32924310
Coastal Plains Ex StaTifton 9173964
Agricultural ExtensionAthens 128671766
University Extension Center
Atlanta 20559251
General ExtensionAtlanta 7425267
Ga State CollegeSavannah 7334340
Ft Valley State College
Ft Valley 10538548
Albany State CollegeAlbany 2527388
Totals Units of System 460786849
GRAND TOTALS
ALLOTMENTS 462913534
Payments
To Units
8332000
1400000
600000
1676685
2500000
Net Payments
Allotments
6482000
1400000
600000
1400000
2500000
2126685 14508685 12382000
171335636
174995096
32254263
50349945
14857202
18266300
45249389
11274761
8929440
10468424
11072247
15887403
48199310
22606098
155906620
33436500
8325267
13814940
23682502
13086700
83980722
79790400
19879275
36894200
11668777
11272819
36214200
7058220
7247000
8544992
9903516
10853970
15275000
13432134
27234854
12877249
900000
6480600
13143954
10559312
883998043 423211194
389506728 435593194541
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
PRIVATE TRUST ACCOUNTS WITH UNITS
YEAR ENDED JUNE 30 1946
Receipts Payments
Sale of 3000000 U S Bonds G
Daniel G Guggenheim Fund of
Ga School of Technology 2886000
Investment Ivy Bldg for School of Tech
Transfer to School of Tech
Sale of 162 Luckie St Property 8500000
Transfer to U System Center
Sale of 26500000 U S Bonds
Treasury Notes of Public Trust Funds
of University of Georgia 26500000
Interest and Premium 287318
Investment Ivy Bldg for U of Georgia
Transfer to University of Georgia
U S Grant for F W A Proj 9P89
Library Building 1600100
Transfer to University of Georgia
U S Grant MorrillNelson Fund 10565094
Transfer to University of Georgia
Transfer to Ga State College Savannah
Interest of Public Trust Fund Investments 3894590
Transfer to University of Georgia
Transfer to Ft Valley State College
Transfer to U of Ga School of MedAugusta
Transfer to G S C WMilledgeville
Transfer to School of TechAtlanta
Gift from J Rosenwald Fund 3575000
Transfer to West Ga CollegeCarrollton
Transfer to Ft Valley State College
Gift from S Price Gilbert 100000
Transfer to University of GaAthens
Bequest Minis Estate 101909
Transfer to G S C WMilledgeville
Fire Storm Loss Claims 1871827
Transfer to Ft Valley State College
Transfer to School of TechAtlanta
Transfer to Ga S W CollegeAmericus
Transfer to Coastal Plain Exp StaTifton
2802200
83800
8500000
26439500
347818
1600100
7043396
3521698
3503521
38250
21250
34000
297569
1875000
1700000
100000
101909
1660677
142900
22000
46250
Total
59881838 59881838
542
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
ANALYSIS OF PAYMENTS BY ACTIVITY
YEAR ENDED JUNE 30 1946
Personal Travel Other
EXPENSE Services 3680046 Expense 409927 Objects 553772 Total
Administration 4643745
Tech Press Inauguration 49446 49446
Surplus War Property 242904 96305 519848 859057
Post Grad Ed for Negroes 2500000 2500000
Motion Picture Better Farms
for Greater Georgia 372799 372799
Agricultural Panel 399000 136875 126811 662686
Construction Surpervision 1174754 175760 210502 1561016
Soil Conservation
Committee 447600 32975 52158 532733

Total Expense
Payments 5944304 851842 4286444 11082590
OUTLAY
BuildingMilledgeville
932435
932435
Total Cost Payment 5944304 851842 5218879 12015025543
UNIVERSITY SYSTEM
ALBANY STATE COLLEGE
ALBANY544
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE ALLOTMENTS 10559312 7173394 5413044
Revenues Retained 5329267

Total Income Receipts 17732706 782958 517718 30215 10742311
NONINCOME Private Trust Accounts
CASH BALANCES JULY 1st Budget Funds 1125646
Private Trust Accounts
Totals 19063597 11867957

PAYMENTS 6795894 76231 4037815 120746 359131 129516 670821 70800 10844 1124299 119708
EXPENSE Personal Services 5781241
Travel 70942
Supplies Materials 2691652
Communication 126630
Heat Light Power Water Publications 303470 90428
Repairs 160594
Rents 70800
Insurance 13529
Equipment 1206730
Miscellaneous 93527

Total Expense Payments I 13515805 10609543

OUTLAYS Lands Improvements Personal Services 11200 758 6333 590602
Supplies Materials
Contracts 710481
Equipment

Total Outlay Payments 608893 710481

NONCOST Private Trust Accounts 513180 4125726 299993
CASH BALANCES JUNE 30th Budget Funds 5 177 18
Private Trust Accounts 302 15

Totals 19063597 11867957

545
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGEALBANY
CURRENT BALANCE SHEET
JUNE 30 1946
Educational
and Auxiliary
ASSETS General Enterprises
CASH ON HAND AND IN BANK
Budget Funds
Educational and General 1343166
Auxiliary Enterprises 54829646
Construction Accounts 2252914
Private Trust Funds
Student Activities 299993
Tech Ret System Contributions 35
Total Cash on hand and in Bank 1643194 2782560
ACCOUNTS RECEIVABLE
Veterans Adm for Students Room and Board 58695
Student Fees 298150
Student Activity Fees 23550
Due from StudentsRoom and Board 73500
Insurance Claim 57845
Total Accounts Receivable 379545 132195
Total Current Assets 2022739 2914755
546
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGEALBANY
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Accounts Payable
Education and General
Auxiliary Enterprises
Construction
Purchase Orders Outstanding
Educational and General
Auxiliary Enterprises
Total Current Liabilities
Educational
and
General
71845
548815
620660
Auxiliary
Enterprises
40572
13530
17270
71372
RESERVES
For Kitchen Equipment
For Veterans Housing Project
For Unearned Income
For Private Trust Funds
Student Activities
Tech Ret System Contributions
323543
35
1300000
939384
311500
SURPLUS
For Operations
Educational and General
Auxiliary Enterprises
Total Current Liabilities
1078501
Reserves and Surplus 2022739
292499
2914755547
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGEALBANY
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Albany State College colored at Albany ended the fiscal
year on June 30 1946 with a surplus of 1078501 in its educational
and general fund after providing reserves of 620660 to cover out
standing accounts payable and unliquidated purchase orders and
323578 for private trust funds held on this date
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1946 was 292499 after pro
viding reserve of 71372 for outstanding accounts payable and 13
00000 had been reserved for purchase of new kitchen equipment 9
39384 for veterans housing projects and 311500 for unearned in
come
i
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents and other sources for educational and
general purposes are transferred to the Central Office of the Regents
of the University System in Atlanta with allotments being made
in turn by the Regents to the branches with which to meet the res
pective units operating costs
Fees collected in the year ended June 30 1946 by the Albany
State College amounted to 2428903 all of which was transmitted
to the Board of Regents together with a balance of 98485 held
by the College at the beginning of the period in compliance with
provisions of the plant adopted
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general
operating expenses amounted to 10786700 and was provided by
allotment made to the College by the Regents of the University
System
OPERATING COSTS
From the 10786700 income provided 9004253 was expended
for educational and general operating expense and 561807 for
land construction and purchase of new equipment a total of 95
548
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGEALBANY
66060 and 1220640 remained on hand increasing the 122526
cash balance held at the beginning of the fiscal year to 1343166
at June 30 1946
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable and purchase orders and the remain
der will be available for expenditure in the next fiscal period subject
to budget reapprovals
OPERATING ACCOUNTS
AVAILABLE INCOME
AUXILIARY ENTERPRISES
The plan adopted by the Board of Regents of dividing the fiscal
affairs of the university system into two divisions
1 Educational and General
2 Auxiliary Enterprises
places the auxiliary enterprises on a selfsupporting basis Under
this plan funds collected with which to operate the dormitories dining
halls and other auxiliary enterprises are left with the respective
institutions to be placed in special bank accounts and used to pro
vide the best facilities possible for the amount charged without
subsidy from the institutions general funds for maintenance and
utility services
AVAILABLE INCOME
The respective units of the System are to be permitted to expend
up to ninetyfive per cent of their gross income from this source
for the operating cost of the auxiliary enterprises and any profit
realized is to be used at the direction of the Board of Regents for the
maintenance of the dormitories dining halls etc
Total income from earnings of auxiliary enterprises at the College
in the year just closed was 4744491 of which 686009 was from
dormitory rents 4015035 for boarding and 43447 net income of
the book store
The College also received in the period an allotment of 1300000
from the Regents for purchase of new kitchen equipment and 10
00000 for veterans housing project
OPERATING COSTS
From the 4744491 available income for the period 4511552
was expended for the current operating expenses of dormitories
dining halls and other auxiliary enterprises and 232939 remained549
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGEALBANY
on hand increasing the 296707 balance held at the beginning of
the year to 529646 on June 30 1946 the first lien on which is
for liquidation of outstanding accounts payable and purchase orders
and the remainder will be available for expenditure in the next fiscal
year subject to budget reapprovals
From the 1000000 allotment provided therefor 47086 was
expended for veterans housing projects and 952914 remained on
hand on June 30 1946 available for expenditure in the next fiscal
period There was also held on this date and available for the pur
pose for which allotment was made the 1300000 of funds allotted
but not expended for purchase of new kitchen equipment
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past two
years are compared in the statement following
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration
Plant
Library
Instruction
Total Educational and General
AUXILIARY
Dormitories
Dining Halls
Book Store
ENTERPRISES
Total Auxiliary Enterprises
Total Expenditures
All Activities
YEAR ENDED JUNE 30
1946
1881706
2005374
1294395
4384585
9566060
788371
3761387
8880
1945
1582535
2297084
884697
3561311
8325627
518843
2475554
4558638
14124698
2994397
11320024
BY OBJECT
EDUCATIONAL AND GENERAL
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs Alterations
5851960 4959710
74376 70942
930278 705208
116066 126630
160514 303470
129516 90428
564651 104699
550
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGEALBANY
BY OBJECT
EDUCATIONAL AND GENERAL
Rents
Insurance and Bonding
Equipment
Miscellaneous
Total Expense Payments
YEAR ENDED JUNE 30
1946
70800
10844
1017821
77427
1945
70800
13529
1108754
60976
9004253 7615146
OUTLAY
Land
Buildings
Equipment
Total Educational and General
AUXILIARY ENTERPRISES
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Repairs
Equipment
Miscellaneous
6333
11958
543516
943934
1855
3107537
4680
198617
106170
106478
42281
710481
9566060 8325627
821531
1986444
55895
97976
32551
Total Expense Payments
4511552
2994397
OUTLAY
Equipment
Total Auxiliary Enterprises
Total Expenditures
All Activities
Educational and GeneralTotal
Auxiliary EnterprisesTotal
Total Expenditures
47086
4558638 2994397
14124698 11320024
9566060
4558638
14124698
Number of Employees at June 30 Average EnrollmentRegular Term 51 349
Annual Student Per Capita Cost Educational and General Auxiliary Enterprises 27410 13062
Totals
40472

8325627
2994397
11320024
33
234
35579
12797
48376551
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGEALBANY
GENERAL
The payment of 6333 for land in the period under review is set
tlement of tax claim against land purchased from J W Holley some
years ago This tax was to have been paid by the College as part of
the purchase price of the land at time of purchase
Balance Sheet prepared as of June 30 1946 does not include as an
asset inventory of food valued at 137486 and book store inventory
of 132444
The President of the College is bonded in the amount of 500000
the Business Manager and Treasurer for 500000 and the Bookkeep
er for 200000
Books and records were found in good condition all receipts for
the period under review were properly accounted for and expendi
tures were within the limits of budget approvals and supported by
proper voucher
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
553
UNIVERSITY SYSTEM
GEORGIA SOUTHWESTERN COLLEGE
AMERICUS554
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spendng Units
Revenues Retained
Earnings Educational Services
Total Income Receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Totals
PAYMENTS
1946
8622406
7136569
607749
16374903
1945
4002100
3503287
15758975 7505387
8179
440974
7946361
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Equipment
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Totals
6881828
131653
2443131
110556
266901
68485
238631
11925
19766
90653
41817
357832
8179
5703546
4927755
87933
1323646
91815
228145
197363
141735
500
22570
26294
33868
10305346 7081624
138532
118456
607749
16374903 7946361555
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH IN BANKS
Educational and General Fund
For General Operations
Available 171262
In Defunct Bank 81440
For Construction 1060000
Auxiliary Enterprises
For Operations 1490844
For Kitchen Equipment 1700000
For Veteran Housing Project 1200000
Private Trust Funds
U S Taxes
Total Cash in Banks
ACCOUNTS RECEIVABLE
Auxiliary Enterprises
Total Current Assets
1312702
4390844
1070
5704616
24500
5729116
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Educational and General Fund
Purchase Orders Outstanding
RESERVES
Educational and General Fund
For Construction Projects
For Defunct Bank Balances
For U S Taxes
Auxiliary Enterprises
For Dormitory Rents 167050
For Unearned Income 251695
For Kitchen Equipment 1700000
For Vet Housing Project 1200000
SURPLUS
Educational and General Funds
Auxiliary Enterprises
Total Current Liabilities
Reserves and Surplus
1060000
81440
1070
1142510
3318745
141468
1096599
29794
4461255
1238067
5729116
556
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
SUMMARY
FINANCIAL CONDITION
The Georgia Southwestern College at Americus ended the fiscal
year on June 30 1946 with a cash surplus of 141468 available for
Educational and General Activities and 1096599 for operation of
Auxiliary Enterprises after providing the necessary reserve of
29794 to cover unliquidated purchase orders and reserving 10
60000 for general construction 1700000 for purchase of new equip
ment 1200000 for Veterans Housing project 81440 for anticipated
loss on balance in defunct bank 418745 for unearned income and
1070 U S Taxes to be remitted to the Federal Government
REVENUE COLLECTIONS
Beginning July 1 1945 all earnings from fees rents and other
sources for educational and general purposes are transferred to the
Central Office of the Regents of the University System in Atlanta
with allotments being provided by the Regents to the various branches
for the operating costs of the respective units
Under this plan the Georgia Southwestern College collected in
the year ended June 30 1946 1542150 in student fees 59532
dwelling house rents 292000 reimbursements of teachers salaries
by Sumter County and Americus Boards of Education 77414 Voca
tional funds from the State Department of Education and 22000
insurance for fire damage a total of 1993096 all of which was
transferred to the Regents office in the year together with a balance
of 29750 held by the unit at July 1 1945
AVAILABLE INCOMEEDUCATIONAL AND GENERAL
Allotments for educational and general purposes made to the Col
lege by the Regents in the year just closed amounted to 7667838
of which 6508424 was for current operating expense 1060000
for construction 77414 for vocational education and 22000 for
storm damage repairs
OPERATING COSTSEDUCATIONAL AND GENERAL
From the 7667838 income provided through allotments 63
66304 was expended for the current operating expense of educa
tional and general activities and 70272 for purchase of new equip557
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
merit a total of 6436576 and 1231262 remained on hand which
increased the 81440 cash balance on hand at the beginning of the
fiscal year to 1312702 on June 30 1946
Of this 1312702 remaining cash balance 29794 is for liquida
tion of outstanding purchase orders 1060000 has been reserved for
construction projects in progress 81440 reserved for anticipated loss
on balance on defunct bank and 141468 will be available for ex
penditure in the next fiscal period subject to budget reapprovals
AVAILABLE INCOMEAUXILIARY ENTERPRISES
The plan adopted by the Regents in the period under review di
vides the fiscal operations of the College into 1 educational and
general and 2 auxiliary enterprises and places the auxiliary en
terprises on a selfsupporting basis Under this procedure funds
collected from auxiliary enterprises are to be used to provide the
best possible facilities for the amount charged without subsidy from
the institutions for maintenance and utility services These funds are
to be left with the institutions in special bank accounts and the vari
ous branches of the University system will be permitted to expend
up to ninetyfive per cent of the gross income for the operating
cost of these activities Any profits realized from the operation of
the enterprises is to be used at the direction of the Board of Regents
for the maintenance of the various auxiliary enterprises
Auxiliary enterprise income from earnings in the period covered
by this report was 1072343 from room rents 3926895 from
board 167050 breakage fees 200533 from sales and 146066
net sales of the book store totalling 5512887 and 2900000 was
allotted by the Regents for the purchase of new kitchen equipment
and Veterans housing project making total income receipts for the
year 8412887
OPERATING COSTSAUXILIARY ENTERPRISES
From the 8412887 income receipts from the above sources 42
31042 was expended for current operating costs and 287560 for
purchase of new equipment a total of 4518602 and 3894285
remained with the College and increased the 496559 auxiliary
enterprise funds held July 1 1945 to 4390844 at June 30 1946 of
which 1490844 will be available for maintenance and operation of
the enterprises 1700000 for purchase of kitchen equipment and558
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
1200000 for the Veterans Housing project in the succeding fiscal
period
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College the past year are
compared with those of the previous year ended on June 30 1945 in
the statement following
YEAR ENDED JUNE 30
BY ACTIVITY 1946 1617893 914584 285674 3618425 1945
EDUCATIONAL AND GENERAL Administration Plant 1325789 603633 247659 2562506
Library Instruction

Total Educational and General 6436576 4739587
AUXILIARY ENTERPRISES Dining Hall Dormitories Farm 2784433 1264360 395835 73974 1521900 618443 400082 586 00
Book Store

Total Auxiliary Enterprises 4518602 2599025
Total Expenditures All Activities 10955178 73 38612

BY OBJECT EDUCATIONAL AND GENERAL Personal Services 5404836 131653 363371 96444 74458 68485 122774 14269 54389 35625 3868195 863 43
Travel Expense
Supplies and Materials 189286 842 73
Communication Services
Heat Light Power Water 845 00
Printing and Publicity 197363 106156 121 18
Repairs and Alterations
Insurance and Bonding
Equipment Miscellaneous 11987 303 10

Total Expense Payments 6366304 70272 4670531 69056
OUTLAY Equipment

TotalEducational and General 6436576 4739587
559
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
YEAR ENDED JUNE 30
AUXILIARY ENTERPRISES
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Repairs and Alterations
Rents
Insurance and Bonding
Equipment
Miscellaneous
OUTLAY
Buildings
Equipment
Total Auxiliary Enterprises
Total Expenditures
All Activities
Number of Employees
at June 30 All Activities
Average Enrollment
Annual Cost Per Student
Educational and General
Auxiliary Enterprises
Total
1946
1768992
2079760
14112
192443
115857
11925
5497
36264
6192
287560
29
235
27389
19228
46617
1945
1059560
1590
11 34360
7542
143645
35579
10452
14307
4058
Total Expense Payments 4231042 2411093
138532
49400
4518602 2599025
10955178
7338612
22
145
32687
17924
50611
GENERAL
Miss Flavia Tweed Treasurer resigned in May 1946 and Mr
Alfred Roch member of the Faculty acted as treasurer until the
appointment of Mr Harold Margason in June 1946 Miss Tweed and
Mr Margason each being bonded in the amount of 500000
Books and records of the College were found in good condition
all recorded receipts for the period under review were properly account
ed for and expenditures were within the limits of budget approvals
and supported by proper voucher
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
561
UNIVERSITY SYSTEM
DIVISION OF AGRICULTURAL EXTENSION562
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants from U S Government
Donations
Earnings Development Services
1946
1026 99696
735432
5251351
1945
27234854 21100000
101194685
765699
17276
Total income receipts 135921333 123043108
NONINCOME
Private Trust Accounts
306529
239600
CASH BALANCES JULY 1st
Budget Funds
Private Trust Accounts
Total
13083633
200
10735060
149311695 134017768
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Equipment
Miscellaneous
114867142
10490959
1554407
1096169
224258
2740320
132445
323486
79093
OUTLAY
Equipment
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Accounts
105021401
8740971
1609587
1034952
449730
2769531
101888
884208
82267
Total expense payments 131508279 120694535
Totals
802885
291271 239400
16693802 15458 13083633 200
149311695 134017768
563
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ASSETS
Available Cash in Bank
Budget FundsFederal
Budget FundsState and Other
Total
9348346
7345456
Private Trust and Agency Funds
Accounts Receivable
Tennessee Valley Authority
16693802
1036042
Total
LIABILITIES RESERVES SURPLUS
LIABILITIES
None Reported
RESERVES
For Extension ProgramFederal Funds
For Conservation MovieDonated Funds
9348346
162939
Total
For Private Trust and Agency Funds
SURPLUS
Unappropriated Surplus
9511285
1036042
Total Liabilities Reserves Surplus
17729844
498282
18228126
10547327
7680799
18228126
564
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
SUMMARY
FINANCIAL CONDITION
The Division of Agricultural Extension at Athens Georgia ended
the fiscal year on June 30 1946 with a surplus of 7680799 after
providing reserves of 9348346 for unallotted Federal funds 1
62939 for funds donated for Conservation Movie and 1036042
for U S Taxes teacher retirement contributions and insurance
premiums to be remitted
On this date the Division held 7345456 cash available for op
erations 9348346 unallotted Federal funds 1036042 Private
Trust and Agency funds and had accounts receivable due from the
Tennessee Valey Authority amounting to 498282
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents and other sources for educational and
general purposes are transmitted to the Central Office of the Regents
of the University System in Atlanta with allotments being made
in turn by the Regents to the branches with which to meet the re
spective units operating costs
Federal Grants in the period under review were 104169044 of
which 66808729 was from the SmithLever and BankheadJones
Funds 17431550 from BankheadFlanagan Fund 3785495 Cap
perKetcham Fund 2643270 Further Development Fund and 135
00000 from the Emergency Farm Labor Fund Other income receipts
consisted of 284500 from Clarke County 450932 donations for
Conservation Movie fund and 4520753 from the Tennessee Valley
Authority
The 104169044 Federal Grants together with the 5256185
income from other sources make revenue receipts for the year 1
09425229 and 13814861 revenue collections were on hand at the
beginning of the fiscal year on July 1 1945 thus making a total of
123240090 to be accounted for
DISPOSITION OF REVENUE COLLECTIONS
Of the 123240090 revenue collections to be accounted for 50500
of 194344 SmithLever Funds and 1418848 of War Food Con
servation Funds held at the beginning of the year were refunded to565
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
the U S Government and the remaining 121770742 was trans
mitted to the Board of Regents in conformity with the plan adopted
by the Regents
AVAILABLE INCOME
Income with which to meet the years general operating expenses
amounted to 149736194 and was provided by 149005596 allot
ment by the Board of Regents and 730598 revenue receipts re
tained by the Division
OPERATING COSTS
From the 149736194 available income 131508279 was ex
pended for the current operating expense of the Division and 8
02885 for purchase of new equipment and of the remaining 174
25030 the amount of 731228 was required to liquidate overdraft
in budget fund account at the beginning of the fiscal year and 166
93802 was on hand at June 30 1946 of which 9348346 is in un
allotted Federal Funds and 7345456 in State Funds available for
expenditure subject to budget reapprovals in the next fiscal period
Unexpended Federal Funds are deductible from future appropria
tions and the 9348346 balance held on June 30 1946 is distributed
as follows
BankheadFlanagan Fund 9 47583
SmithLever and BankheadJones Fund 888597
Emergency Farm Labor Fund 7542166
Total
9348346
COMPARISON OF OPERATING COSTS
The increased cost of operation as shown by the following com
parative statement covering the past three years is due principally
to employment of additional personnel for the Emergency Farm
Labor Program Project which began in May 1943 and the Emergency
War Food Production Program initiated in March 1944
566
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
YEAR ENDED JUNE 30
BY ACTIVITY
Administration
Publications
County Agent Work
Home Dem Agent Work
Home Improvement
Nutrition
Textiles Clothing
Utilization Preservation
Home Industries
Program Analysis
Child Development
Negro County Agent Work
Negro Home Dem Agent Work
FourH Club Work
Economics and Marketing
Beef Cattle and Sheep
Dairying
Poultry
Swine
Agronomy
Horticulture
Agric Engineering
Forestry
Soil Conservation
Entomology
Farm Labor Program
War Food Workers
Conservation Movie
Tennessee Valley Authority
1946
1961594
4914754
48445706
23955310
469051
438758
285895
954955
355413
265992
466393
5212113
2968084
3295167
3205396
280254
1081221
1092215
247158
1873365
1548784
1411627
720461
89648
153751
14509940
6541445
547679
5019035
1945
1993522
4623823
41755874
20748899
409200
441271
403129
808091
410277
240000
369350
5586481
3292431
2666672
2286494
406505
589059
644459
1225330
1159225
739827
356425
133992
144285
17955325
10618652
685937
1944
2167076
6407632
41748748
19883570
391500
438674
427282
427236
351571
240000
321970
5062927
2731016
2457537
1998313
537607
589530
509807
239944
1178379
826980
775344
426129
81941
16310375
2954840
859842
Totals132311164 120694535 110345770567
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
YEAR ENDED JUNE 30
BY OBJECT
Personal Services
Travel Expense
1946
114867142
10490959
Supplies and Materials 1554407
Communication Service 1096169
Heat Light Power Water 224258
Printing and Publicity 2740320
Repairs and Alterations 132445
Miscellaneous 4 02579
Subtotals
Outlay
131508279
802885
Total 132311164
Number of Employees at June 30 733
1945
119810327
884208
721
1944
105021401 95029880
8740971 6817418
1609587 2370800
1034952 935225
449730 138126
2769531 4010715
101888 84576
82267 73566
109460306
885464
120694535 110345770
739
GENERAL
The Citizens Southern National Bank Athens Georgia the
depository for funds of the Division of Agricultural Extension has
deposited with the Federal Reserve Bank of Atlanta United States
securities amounting 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
25410840 were made by the various counties of the State directly
to employees engaged in Agricultural Extension Service and shown
on the books of the Division as receipts and payments for the year
ended June 30 1946 for accounting purposes These funds were not
received or disbursed by the Comptroller of the University and there
fore have not been included in the within report
Books and records of the Division of Agricultral Extension are
kept in the office of the Comptroller of the University of Georgia
at Athens and were found in excellent condition All receipts were
properly accounted for and expenditures for the period under review
were within the limits of approved budgets and supported by prop
er voucher
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 budgets
569
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA
ATHENS

570
UNIVERSITY SYSTEM OP GEORGIA
UNIVERSITY OF GEORGIA ATHENS
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Transfers from Public Trust Funds
Revenues Retained
Grants from U S Government
Donations
92777039
1405374
7043396
5847849
Earnings Educational Services 194252610
65183647
1268724
7043396
3805899
231079691
Total income receipts 301326268 308381357
NONINCOME
Public Trust Funds
Transfers to Spending Units 2555037
Transfers to G S C W Trust Fund 23812
Investments
Income
Gifts for Principal
Private Trust Funds
Loans Payable
37133147
8862204
941379
27937604
1428724
15359
24966788
9392263
365973
36962574
420000
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
25667299
1593905
5883542
Totals
2111347
12625050
7808790
406766499 397367365UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OP GEORGIA ATHENS
571
PAYMENTS
1946
1945
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Interest
Equipment
Miscellaneous
Total expense Payments
OUTLAYS
Lands Improvements
Equipment
NONCOST
Public Trust Funds
Investments
Expenses Objects of Trust
Private Trust Funds
Loans Payable
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
Totals
147481260
4144550
74118166
1744761
11493168
1293395
9945582
3198142
445418
440475
2171121
3448280
22383469
35237376
895131
25101792
44685780
9819279
8719354
128339458
3183004
98008042
1425125
12518296
1325843
10876806
5645428
600913
7278
36620
3089640
256476038 265056453
8533976
6794216
43457790
854296
38887822
638066
25667299
1593905
5883542
406766499 397367365572
UNIVERSITY OF GEORGIAATHENS
BALANCE SHEET
JUNE 30 1946
ASSETS
1REVENUE COLLECTIONS
Cash on Hand and in Bank 2317311
2EDUCATIONAL AND GENERAL FUND
Cash on Hand and in Bank 21522186
Accounts Receivable
U S Veterans Adminis 37769965
Students 194445 302404
Air Travel Deposit 42500 38114869 59637055
3AUXILIARY ENTERPRISES
Cash on Hand and in Bank 20846283
4PUBLIC TRUST FUNDS
Endowment
Funds
Investments
Bonds 70817717
Stocks 7100445
Student Notes
RE Notes
Real Estate 4350000
BldgSigma Nu
Bldgs U of Ga 12590801
Total Investments 94858963
Cash in Bank 2507584
Total Public Trust
Fund Assets 97366547
Student
Loan Funds
46570000
158375
15111795
71478
27839500
1700000
44231542
135682690
7311695
Totals
117387717
7258820
15111795
71478
32189500
1700000
56822343
230541653
9819279
142994385 240360932573
UNIVERSITY OF GEORGIAATHENS
BALANCE SHEET
JUNE 30 1946
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
1REVENUE COLLECTIONS
To be transmitted to Regents 2317311
2EDUCATIONAL AND GENERAL FUND
Liabilities
Unliquidated Purchase Orders 11641451
Reserves
For Restricted Funds 4313561
Surplus
For Operations 43682043 59637055
3AUXILIARY ENTERPRISES
Liabilities
Unliq Purchase Orders 8348565
Room Deposits 3084500 11433065
Reserves
For Temporary Housing 3000000
For New Buildings 1332322 4332322
Surplus
For Operations 5080896 20846283
4PUBLIC TRUST FUNDS
Endowment Student
Funds Loan Funds Totals
Fund Balances
For Objects of Trust 2894123 22496687 25390810
For Investments 94472424 120497698 214970122
Total Fund Balances 97366547 142994385 240360932574
UNIVERSITY OF GEORGIAATHENS
BALANCE SHEET
JUNE 30 1946
ASSETS
5PLANT FUNDS
Invested in Plant
Land
Description
Franklin College
Use Acres Amount
Campus 50 7500000
College of Agriculture Campus and
Farm 150 4500000
Coordinate Campus Campus 57 4560000
Animal Husbandry Dept
New Dairy Barn Farm 750 3000000
Whitehall Farm 700 1050000
Horticulture Dept
Denmark Farm Farm 150 750000
Poultry Dept
WhitehallFarm 295 442500
Forestry Dept
Hardeman Tract JLFarm 500 250000
Oconee ForestFarm 120 120000
Denmark Forest Farm 145 145000
Watson Springs Farm 600 900000
Whitehall Forest Farm 750 375000
Paving 2500000
Total Land
4267 26092500
Buildings
Equipment
578751457
122899688
Total Land Bldgs and Equipment 727743645
6PRIVATE TRUST AND AGENCY FUNDS
Cash in Bank
Total Assets
10029368
1060934594575
UNIVERSITY OF GEORGIAATHENS
BALANCE SHEET
JUNE 30 1946
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
PLANT FUNDS
Surplus Invested in Fixed Assets
Land
Buildings
Equipment
Total Surplus Invested
in Fixed Assets
26092500
578751457
122899688
727743645
PRIVATE TRUST AND AGENCY FUNDS
Fund Balance
Private Trust Accounts p 3336 8719354
U S Taxes 1034265
Tech Ret System Contributions 275749
Total Liabilities Reserves
Fund Balances and Surplus
10029368
1060934594576
UNIVERSITY OF GEORGIAATHENS
SUMMARY
FINANCIAL CONDITIONBUDGET FUNDS
EDUCATIONAL AND GENERAL
The University of Georgia at Athens ended the fiscal year on
June 30 1946 with a surplus of 43682043 in its educational and
general fund after providing the necessary reserve of 11641451
to cover unliquidated purchase orders and reserving 4313561 for
funds restricted for certain designated purposes
General Fund assets on this date consisted of 21522186 cash on
hand and in banks and accounts receivable aggregating 38114869
of which 37769965 was due from the U S Veterans Administration
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the Universitv on June 30 1946 was 5080896 after
reserve of 8348565 had been provided for unliquidated purchase
orders 3084500 for room reservation deposits and 4332322 for
temporary housing project and other buildings
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents and other sources for educational and general
purposes are transferred to the Central Office of the Regents of the
University System in Atlanta with allotments being made in turn
by the Regents to the branches with which to meet the respective
units operating costs
Revenue collections in the year ended June 30 1946 were 8796317
from the State Department of Education 7043396 in U S Morrill
Nelson Grants 39636373 student fees 5847849 in gifts from
private sources 1405374 endowment income and 2891118 from
Clarke County Veterans Guidance rents and other sources making
a total of 65620427 which with 9741797 held at the beginning
of the year made 75362224 to be accounted for
Of the 75362224 to be accounted for 73044913 was transmitted
to the Regents in compliance with provisions of the plan adopted and
2317311 remained on hand at June 30 1946 to be transferred in
the next fiscal period577
UNIVERSITY OP GEORGIAATHENS
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general oper
ating expenses amounted to 155914848 and was provided by
137612359 allotment by the Regents and 19346889 revenue
receipts retained by the University from which 1044400 was trans
ferred to the Auxiliary Enterprises account for farm and dairy
horticulture and press subsidies
OPERATING COSTS
From the 155914848 net income provided 131210105 was
expended for educational and general operating expense 5901889
for new buildings and equipment and 18802854 remained on hand
increasing the 2719332 cash balance held at the beginning of the
year to 21522186 on June 30 1946
The first lien on this 21522186 cash on hand and in bank is for
liquidation of 11641451 outstanding purchase orders 4313561
is restricted for certain designated purposes and the remainder will
be available for expenditure subject to budget reapprovals in the
next fiscal period
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
The plan adopted by the Board of Regents of dividing the fiscal
affairs of the University System into two divisions
1Educational and General
2Auxiliary Enterprises
places the auxiliary enterprises on a selfsupporting basis Under
this plan funds collected with which to operate the dormitories
dining halls and other auxiliary enterprises are left with the respec
tive institutions to be placed in special bank accounts and used to
provide the best facilities possible for the amount charged without
subsidy from the institutions general funds for maintenance and
utility services
The respective units of the system are to be permitted to expend
up to ninetyfive per cent of their gross income from this source for
the operating costs of the auxiliary enterprises and any profit real
ized is to be used at the direction of the Board of Regents for the
maintenance of the dormitories dining halls etc
578
UNIVERSITY OF GEORGIAATHENS
Earnings of auxiliary enterprises in the year just closed were 333
72641 from U S Navy Prefiight School 19925075 from dormitories
42085214 from dining halls 16487519 creamery income and 205
07781 from other activities a total of 132378230 which was
increased to 152835906 by transfer of 1044400 from the Educa
tional and General Fund and allotment of 19413276 from the
Regents
OPERATING COSTS
From the 152835906 available income for the period 1252
65933 was expended for current operating expenses of dormitories
dining halls and other auxiliary enterprises 19929860 for lands
buildings and equipment and 7640113 remained on hand increasing
the 13206170 cash balance on hand at the beginning of the year
to 20846283 on June 30 1946
Of this 20846283 cash balance 8348565 is for liquidation of
outstanding purchase orders 3084500 is reserved for room reserva
tion deposits 4332322 is for temporary housing project and other
new buildings and the remainder will be available for expenditure
subject to budget approvals in the next fiscal period
COMPARISON OF OPERATING COSTS
Expenditures for the operating cost of all activities at the Univer
sity the past year are compared with the previous years expenditure
in the statement following579
UNIVERSITY OF GEORGIAATHENS
YEAR ENDED JUNE 30
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administrative and General
Plant
Libraries
Instruction
Research
Services related to Instruction
Extension
Ground School
Aviation
1946
14808005
19342316
10082735
74308843
6518452
49487
12002156
Total Educ and General 137111994
AUXILIARY ENTERPRISES
Dormitories
Dining Halls
Dorm and D HGeneral
Sales and Services
Navy Preflight School
University Stores
U of Ga Press
Army Spec Trg Program
Aviation
16672572
35846035
20499034
42146284
25081104
1443127
3067162
440475
BY OBJECT
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publications
Repairs
Rents
Miscellaneous
Insurance and Bonding
Indemnities
147481260
4144550
74118166
1744761
11493168
1293395
9945582
3198142
2171121
445418
440475
Total Expense Payments
Outlay
Lands Buildings and
Permanent Improvements
Equipment
256476038
3448280
22383469
Total Cost Payments
No of Employees at June 30th
Average Enrollment
666
3014
1945
11808930
13461225
10464619
56913687
3288148
48550
5868358
995221
77511
102926249
8041013
22198613
5413949
40633430
91518718

30040
Total Auxiliary Enterprises 145195793 167775683
Total ExpendituresAll Activities 282307787 270701932
125359441
3145859
94684872
1302736
12452691
1299888
10644065
3166191
3040627
277370
255373740
8533976
6794216
282307787 270701932
443
1461580
UNIVERSITY OF GEORGIAATHENS
The annual cost per student has not been shown in the foregoing
comparative statement since prior to the year just closed average
enrollment of regular term students was below normal but cost pay
ments were almost as much in the year ended June 30 1945 as in
the 1946 fiscal year due to operation of the Navy Preflight School at
the University
PUBLIC TRUST FUNDS
Public Trust Funds consist of Student Loan Funds including en
dowment therefor and Endowment or NonExpendable Funds
Total receipts in the period under review from investments realized
income of trusts and gifts for principal amounted to 46936730 of
which 2578849 endowment income was transferred in accordance
with respective trust agreements leaving net receipts of 44357881
Of the 44357881 net receipts and 1593905 cash held at the
beginning of the year 35237376 was reinvested and 895131
expended for objects of trust and 9819279 remained on hand at
June 30 1946
Student Loan Funds on June 30 1946 were invested as follows
46570000
158375
Bonds
Stocks
Buildings U of Ga 44231542
Real Estate 27839500
Real Estate Notes 71478
Building Sigma Nu 1700000
Student Notes 15111795
Total Investments
135682690
On the same date Student Loan Funds had a cash balance of 73
11695 consisting of 22496687 available for loans and an overdraft
of 15184992 in cash for investments
Student Notes collected in the year ended June 30 1946 amounted
to 3623181 while new loans made to students totaled 1047876
and for comparison note collections for the past thirteen years are
shown as followsUNIVERSITY OF GEORGIAATHENS
581
FISCAL YEAR Principal
193334 880213
193435 1422052
193536 1980393
193637 2492988
193738 3065134
193839 2630673
193940 3301304
194041 3954666
194142 4237696
194243 6287937
194344 5384090
194445 4241186
194546 3623181
Totals 43501513
Interest
Total
133697 1013910
288090 1710142
733636 2714029
962781 3455769
950149 4015283
782289 3412962
1087178 4388482
1160008 5114674
1214730 5452426
1493636 7781573
1256054 6640144
998341 5239527
900670 4523851
11961259 55462772
Endowment Funds held June 30 1946 totaled 97366547 consist
ing of 94858963 invested as shown below and 2507684 cash on
hand of which 2894123 was for objects of trusts while cash for
investments was overdrawn 386539
Bonds 70817717
Stocks 7100445
Buildings U of Ga 12590801
Real Estate 4350000
Total Investments
94858963
The investment of Public Trust Funds in buildings of the Univer
sity of Georgia amounting to 56822343 on June 30 1946 is being
liquidated under an amortization plan as is also the 1700000 in
vestment in Sigma Nu Building
PLANT FUNDS
At June 30 1946 the University of Georgia had an investment of
727743645 in lands buildings and equipment based on appraisals
by the Comptroller and Business Manager as follows
Land
Buildings i
Equipment
Total
p 26092500
578751457
122899688
f27743645582
UNIVERSITY OF GEORGIAATHENS
PRIVATE TRUST OR AGENCY FUNDS
Private Trust or Agency Funds being administered at June 30
1946 amounted to 10029368 of which 8719354 was for student
organizations and others as shown in schedule on pages 3336 10
34265 U S Taxes to be remitted to the Collector of Internal Revenue
and 275749 for remittance to the State Teacher Retirement System
GENERAL
In the past the accounts of the University were kept on an accrual
basis but in the period covered by the within report accounting has
been on a cash receipts and payments basis and inventories of sup
plies and materials are not shown as an asset on the balance sheet
Likewise accounts receivable other than reimbursements due from
the U S Veterans Administration are handled in memorandum form
only and are not reflected in assets and liabilities at June 30 1946
All recorded receipts for the period under review have been prop
erly accounted for and expenditures were within the limits of budget
approvals and supported by proper voucher
The Comptroller of the University is bonded in the amount of
50000000 the Director of Plant Operations 1000000 and other
office assistants for 200000 each
Appreciation is expressed to the officials and staff of the University
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year583
UNIVERSITY OF GEORGIAATHENS
PUBLIC TRUST FUNDS
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
RECEIPTS
Investments Realized
Bonds Sold or Matured
Real Estate Sold
Real Estate Notes Collected
Student Notes Collected
Lands Buildings U of Ga
Costa Building
Student
Endowment Loan
Funds Funds Total
3838000 26462000 30300000
400000 400000
107747 107747
3623181 3623181
577015 1932148 2509163
20880 172176 193056
Totals
4435895 32697252 37133147
Income of Trusts
Interest on Bonds
Dividends on Stocks
Interest on RE Notes
Interest on Student Notes
Rents on Real Estate
RentsU of Ga Bldgs
RentsCosta Bldg
RentsIvy St Bldg
Library Fees Fines
Fire Insurance Collections
Collection Notes prev chgd off
2751319 986020 3737339
142500 7000 149500
15303 15303
900670 900670
227602 301035 528637
548683 1875606 2424289
11592 95352 106944
57375 785385 842760
43202 43202
31060 31060
82500 82500
Totals 3782273 5079931 8862204
Fund Transfers
To U of GaAthens 1405374
North Ga CollegeDahlonega 320000
G S C WPublic Trust Funds 23812
U of Ga Sch of Medicine 829663
2578849
1405374
320000
23812
829663
2578849
Gifts for Principal
159800 781579 941379
Net Receipts 5799119 38558762 44357881
CASH BALANCE JULY 1 1945 1408875 185030 1593905
7207994 38743792 45951786584
UNIVERSITY OF GEORGIAATHENS
PUBLIC TRUST FUNDS
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1946
PAYMENTS
Endowment
Funds
Investments
Bonds Purchased
Student Notes Made
Ivy St BldgAtlanta
Totals
2850000
1800000
Expense of Trusts
Salary of Trustee
Repairs to Buildings
Fire Insurance Premiums
Cemetery Lot Upkeep
Prizes and Scholarships
Student NotesCharged Off
Postage
Taxes 1945 Costa Bldg
Sale Expense Real Estate
21608
21994
500
6000
308
Collection Expense Student Notes
Totals
Total Payments
Student
Loan
Funds Total
4900000
1047876
24639500
180000
86650
15534
91650
25350
32000
17850
395683
7750000
1047876
26439500
4650000 30587376 35237376
180000
108262
37528
500
97650
25350
308
32000
17850
395683
50410 844721 895131
4700410 31432097 36132507
CASH BALANCE JUNE 30 1946 2507584 7311695 9819279
Totals 7207994 38743792 45951786ANALYSIS OF AGENCY ACCOUNTS
ANALYSIS OF AGENCY ACCOUNTS
YEAR ENDED JUNE 30 1946
585
Balance Balance
Name of Account 711945 Receipts 2910797 Payments 3146675 6301946
Alumni Society 367366 131488
Laundry 1206272 8068086 8381930 892428
Student Activities Genl 516128 4475512 3920312 1071328
Religious Activities 156 135000 140975 6131
Student Activity Scholar 4750 9000 4250
Interfratemity Council 102226 1389921 1144703 347444
Agri Engineering Club 10000 10000
Agricultural Club 50000 50000
Breakage General 184490 409642 394466 199666
Commemorative Plates 113973 88975 78727 124221
Debating Club 10000 30000 40000
Demosthenian Club 17500 17500
Economics Society 10000 10000
Chemistry Breakage 389703 202767 10116 600786
Forestry Scholarship 7500 10000 10000 7500
Forestry Club 15000 15000
Experimental Forest 53124 382729 368193 67660
Forestry Camp Fund 54572 4000 12213 46359
Georgia Agriculturist 10000 10000
Georgia Power Co 17071 17071
Gift for Pharmacy Equip 49855 49855
Homecon Club 55000 55000
Inst for Study of Ga Prob 46976 39690 7286
Military Deposits 819472 1076085 903070 992487
Music 487833 550790 423192 615431
Pandora 4035 850000 445000 409035
Phi Kappa 15000 15000
Red and Black 35000 320000 170000 185000
Reserve for Red and Black 153698 73410 227108
Sears Roebuck Scholarship 34694 90736 103332 22098
State Home Demonstration 23151 189035 186780 25406
Voc Rehabilitation 13050 43115 20000 33750 20000 22415
Womans Athletic Assn
Womans Aux Ga Pharm 18818 18818
Prizes 3175 1825 5000
Stu Act Orches Band 47574 184442 196995 35021
Faculty Flowers 5026 4559 6800 2785
Community Concerts 74329 440647 508914 6062
Scientific Committee 21031 21031
Home Management House 153906 268605 155840 266671
Ph D Thesis 5000 5000
Study of Ga Negro 17500 17500
Lectures 21848 120000 126501 15347
Camp Wilkins Hospital 3100 3100
Bacteriology Breakage 24790 9750 17282 17258
586
UNIVERSITY OF GEORGIAATHENS
ANALYSIS OF AGENCY ACCOUNTS
YEAR ENDED JUNE 30 1946
Name of Account
Farm Short Courses
Vocational Charts
Fertilizer Experiments
Founders Memorial Garden
Sigma Nu House
Shorter Fund
Dramatic Club
Glee Club
Lectures Scientific
Bureau Business Research
Victory Club Scrap
Radio Club
Campus Socials
Physics Breakage
Pharmacy Breakage
Home Ec School Lunch
Vending Machine
Saddle and Sirlois
Cotton Standard
U of Ga Foundation
Pharmacy Scholarship
Atlanta Constitution
Demon School Cafeteria
Student Activities Miscel
Grad Nurses U S P H S
Student Act Spec
Art Exhibits
Intramural Sports
Industrial Arts
Alumni Scholarship
Egg Grading
Alpha Phi Omega
Student Council
ParkerSears Roebuck
MangleburgElrod Post
Party of Organized Women
Michael Award
Ga Power Co Rights of Way
Borden Co Foundation Sch
Burpee Prize
Physical Educa Exhibit
Amer Pharm Assn Stu
Branch
Union Bag Scholarship
Student Union
Balance
711945
43829
8388
323938
42302
59219
19800
11900
7336
12799
29060
2500
21541
907
323836
25370
40164
449077
50000
53860
19213
93
159027
11250
10380
22805
5442
29805
Receipts
426534
5500
418479
35000
65000
34511
40000
220942
670
3491
37675
5000
27000
30000
993063
94117
67710
40000
175700
31430
83749
10000
15000
10000
7500
7500
50000
15000
150000
10000
63073
12212
80000
194795
ENS VTS Balance
Payments 6301946
15333 28496
8388
323915 426557
5686 42116
267269 210429
12055 42745
65000
15440 30971
28250 19086
12799
29060
2500
162816 58126
22211
4398
30190 331321
25370
5000
40323 26841
449077
20000 60000
18860 35000
998991 25141
93
250230 2914
78960
33231 17149
166552 31953
22097 14775
67850 15899
29805
5000 5000
10393 4607
10000
7500
7500
50000
15000
150000
10000
63073
6290 5922
80000
102211 92584
UNIVERSITY OF GEORGIAATHENS
ANALYSIS OF AGENCY ACCOUNTS
YEAR ENDED JUNE 30 1946
587
Balance
Name of Account 711945
Swimming
Vets Organization of Stu
Strahan House
G E B Sou Educa Film
Agri Engineering Scholar
Progressive Life Ins Co 4854
T V A Soil Survey 50000
AC Rec Const Mtce 8153
Insurance Hospitalization
Agency Funds in Educ and
General and Auxiliary
Enterprise Accounts
Ins Hospitalization
Totals 5883542
Balance
Receipts Payments 61750 6301946
I 98900 37150
20000 20000
50000 1505 48495
1062500 232939 829561
32500 4854 32500
50000
8153
4330 3900 430
618642
705343 86701
27937604 25101792 8719354588
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Revenues Retained
Earnings Educational Services
NONINCOME
Loans
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Totals
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
NONCOST
Loans
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Accounts
Totals
1946
39922537
2975506
1198067
1945
21118989
3000000
2530641
44096110 26649630
13008329
4490624
3287835
317602
387601
181601
659727
2250
116314
16666
286342
105470
5978632
822771
2000000
18280
9564310
2851756
11251736
2220288
3062111
237504
739102
72065
413430
127717
68193
338285
255884
4318094
28838993 23104409
847154
1500000
1198067
44096110 26649630589
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
AVAILABLE CASH
Athletic Association
Bank
Petty Cash
Returned Checks
Athletic Assoc Oil Bowl Fund
Bank
Laundry
U of Ga Agency Funds
10331871
100000
15030
Total
10446901
1193960
892428
12533289
LIABILITIES
CURRENT
Athletic Association
Admission Tax
Hospital Insurance
Life Insurance
U S Withholding Tax
Athletic Assoc Oil Bowl Fund
U S Withholding Tax
RESERVE
Estimate for Guarantees on 1946 Games
from Admissions sold to 63046
SURPLUS
Athletic Association
Laundry
Total
2849956
900
900
54550
2906306
62673
7106787
1565095
892428
12533289
Investment in plant and equipment shown by
previous report 40012500 unchanged590
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
SUMMARY
FINANCIAL CONDITION
The University of Georgia Athletic Association ended the fiscal year
on June 30 1946 with a surplus of 2457523 after providing re
serves of 2968979 for Federal taxes and insurance premiums to be
remitted and 7106787 for guarantees on 1946 games from admis
sions sold to June 30 1946 Of this 2457523 surplus 1565095
is for current operations of the Association and 892428 for the
Laundry
AVAILABLE INCOME
The Associations income for the period under review was 399
22537 of which 29117945 was from admissions to football games
146180 from basketball games 1500000 student fees 560000
rentals of athletic facilities 7868545 from the laundry and 729867
from radio concessions programs and other sources
These receipts are compared with previous years income as follows
YEAR ENDED JUNE 30
INCOME RECEIPTS 1946 1945 194
Student Fees 1500000 1775000 2Z56O 96
Sports
Footba11 29117945 7458602 45 749 34
Other Sports 146180 101695 52132
Rentals of Athletic
Facilities 560000 1200000 13 000 00
Radio Concessions 457500 500000 3000 00
Stadium Concessions 72912 1355 34 763 01
Programs 83184 374226 194699
Jfundry 7868545 11573932 14308189
Other Income 116271 84 30
TransferU of Ga 2000000
Totals 39922537 21118989 23070781
OPERATING COSTS
From the 39922537 available income 28733523 was expended
for the current operations of the Association 822771 for stadium
enlargements and improvements and 2000000 for retirement of
loan due the bank 8366243 remained on hand increasing the 11
98067 cash balance held at the beginning of the period to 9564310BY ACTIVITY
Administration and General
Football
591
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
on June 30 1946 Of this 9564310 remaining cash balance 7106787
is reserved for guarantees on 1946 games for admissions sold to June
30 1946 and the remainder will be available for expenditure in the
next fiscal period
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following
YEAR ENDED JUNE 30
Main and Operation
Other Sports
Sports Undistributed
Laundry
Programs
Concessions
1946 1945 1944
1530850 596488 484880
5434004 2851625 1960448
3030111 1442266 1148551
942296 251181 94473
11567233 8645242 7348645
6895704 9997672 12218238
83184 167089 111933
72912
Totals
BY OBJECT
Personal Services 13008329
Travel Expense 4490624
Supplies and Materials 3287835
Communication Services 317602
Heat Light Power Water 387601
Printing Publicity 181601
Repairs 659727
Rents 2250
Insurance and Bonding 116314
Interest 16666
Equipment 286342
Scholarships 5686514
Miscellaneous 292118
Total Expense Payments 28733523
OUTLAY
Buildings and Grounds 822771
Equipment
Total Cost Payments 29556294
Number of Employees at June 30 21
11
29556294 23951563 23367168
11251736 8757173
2220288 2047992
3062111 3073022
237504 178111
739102 784608
72065 177590
413430 262519
127717 143071
131451
68193 17000
4318094 5669217
255884 104000
22766124 21345754
847154 1941429
338285 79985
23951563 23367168
592
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
GENERAL
The University of Georgia Athletic Association is incorporated under
the laws of the State of Georgia with officers and directors as follows
H W Caldwell PresidentAthens Georgia
Scott Alfred W Fac Chm and SecyAthens Georgia
Bolton J D TreasurerAthens Georgia
Driftmeir R HAthens Georgia
McWhorter Robt LAthens Georgia
Bell M RMilledgeville Ga
Hains GeorgeAugusta Georgia
Mell T SAthens Georgia
Troutman Robt BAtlanta Georgia
Woodruff Geo C
Dudley Lon
Hodgson M
MacDougald Don
Sancken George
Walker Watson
Columbus Georgia
Athens Georgia
Athens Georgia
Atlanta Georgia
Augusta Georgia
Macon Georgia
The Executive Committee consists of Messrs Caldwell Scott Bol
ton Troutman and Woodruff
The Association is a nonprofit sharing association but is governed
by the Board of Regents as to policies and in this examination is con
sidered a State Agency subject to the same regulations and restric
tions placed on other State Agencies by the General Assembly of
Georgia
Carried on as a contingent liability of the Association are notes
given to Clarke County on April 3 1930 aggregating 1500000 for
grading done by the County when Sanford Stadium was built This
amount is not shown as a liability of the balance sheet as the Asso
ciation denies liability therefor but is carried on the books in memo
randum only until such time as it may be adjusted with officials of
Clarke County
Disallowed payments of 77092 shown in previous report for pay
ments made for UDriveIt cars in excess of 5c per mile have not as
yet been refunded This item should be repaid at once or some action
must be taken to recover the funds The practice of using UDrivIt
cars continues but the association now pays for the use of the cars
at the legal rate of 5c per mile with excess charges being referred
to the coach for personal payment593
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
Accounting for travel expense for individuals traveling for the
Association has not improved since last examination and it is recom
mended that in the future payments for squad travel and subsistence
be itemized and that for others such as scouts and coaches the indi
viduals itemized travel expense be reimbursed on separate expense
accounts as incurred
Attention is again called to the fact that the Association keeps its
records on a calendar year basis which should be changed to a fiscal
year basis ending June 30 as required by law of all State Agencies
In the fiscal year ended June 30 1946 sales of concessions and foot
ball programs were under the control of Coach Butts who was allowed
to retain the net income therefrom under a ruling of the Executive
Committee When this came to the attention of the State Auditor the
attention of Association officials was called to Code Section 89810
pertaining to deposit of public funds which reads as follows
It shall be the duty of every collecting official and every
officer to hold public money upon any money pertaining to
any public body coming into his hands promptly to deposit
the same in a bank
On December 21 1945 Association Treasurer J D Bolton submit
ted statements showing net income from concessions to have been
f 72912 from programs 83184 with these amounts being retained
U by Head Coach Wallace Butts The above figures are shown in the
Wi within report as receipts and payments
Beginning with the 1946 seasons games receipts from sales of
j concessions and programs are being handled through the office of
i the Treasurer of the Athletic Association
It was also found in this examination that 105470 net income
I of a G Day football game had been allowed to Coach Butts or to
j the G Club student activity organization and upon referring this
a to the Treasurer the Executive Committee of the Athletic Association
pi on October 24 1946 passed the following
It was moved seconded and adopted that this body con
siders the GDay game held on May 2 1946 to be a Student
Activity function and not a regular function of the Athletic
Association This game was sponsored by the GClub which
is a student organization and the Committee does hereby
approve of the proceeds of the game being retained by the
GClub and to be used for the purposes of that organization
as advertised and sponsored by them as a benefit game
594
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
In this report as in prior years the Laundry account an agency
activity was reported in the audit of the Athletic Association but on
July 1 1946 the Laundry was designated and placed under budget
control as an Auxiliary Enterprise of the University of Georgia
The fiscal policies of the Athletic Association should be studied by
a committee of the Board as recommended by the Treasurer in his
annual report and rules and regulations adopted to the end that
books would at all times reflect the true picture of the financial status
and operations both as to budgets and accounting Handling of the
fiscal affairs of the Association in such manner as to bring criticism
to those in authority is to be deplored since these officials are in a
position in which an example of exactness and conformity with pro
visions of law should be set for students and players
The Comptroller of the University also serves as Treasurer of the
Athletic Association and is properly bonded It is recommended how
ever that all officials and employees handling funds of the Associa
tion be placed under bond since under the present situation the Bond
of the Treasurer is liable for any act of mishandling of funds by any
other official or employee of the Association595
UNIVERSITY SYSTEM
GEORGIA SCHOOL OF TECHNOLOGY
ATLANTA596
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 80833439
Transfers from Public Trust Funds 19184622
Revenues Retained
Grants from U S Government
Donations 8050002
Earnings Educational Services 123241616
42389612
43905427
3024000
1000000
120706382
Total income receipts
231309679 211025421
NONINCOME
Public Trust Funds
Income from Investment
Gifts for Principal
Investments
28823099 34654276
275904 20306
5348357 6118566
Transfers to College Income 19184622 43905427
Private Trust Accounts 77537665 42741819
Loans Payable 6639542
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
30273895
7317011
6868526
11534032
29554940
3847816
Totals 375209056 295591749UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OP TECHNOLOGY ATLANTA
597
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Interest
Equipment
Miscellaneous
1946
140540208
2038255
43554561
1272339
3826912
997088
1882110
1077278
214143
218501
16485936
3095716
OUTLAYS
Equipment
Lands Improvements
Contracts
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
Loans Payable
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
42366174
12822200
78549854
74749
10579146
9757549
5856337
Totals
1945
98298353
1222942
37018694
767368
3098252
316501
1329452
1539871
977814
5022849
1085032
Total expense payments 215203047 150677128
10148817
31459613
19125650
39721109
30273895
7317011
6868526
375209056 295591749598
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Revenues Retained
Earnings Educational Services
32742841 28920708
Total Income Receipts 32742841
28920708
NONINCOME
Loans Payable
CASH BALANCES JULY 1st
Budget Funds
Totals
2000000
23820885
17405692
58563726 46326400
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
Athletic Scholarships
11680921
2685727
2633291
474663
198194
985431
245705
113543
569255
1725959
5376458
10202018
4089780
2309463
246503
171378
783088
371123
111160
179598
526202
1726793
Total Expense Payments
26689147 20717106
OUTLAYS
Lands Improvements
Personal Services
Contracts
Equipment
CASH BALANCES JUNE 30th
Budget Funds
Totals
1162255
6245898
24466426
1346309
442100
23820885
58563726 46326400
includes temporary investment in U S Bonds 22500000 22500000599
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
BALANCE SHEET JUNE 30 1946 ASSETS GENERAL FUND Cash on Hand and in Bank 172300 23822578 76900 848896 9171399
Accounts Receivable From Private Trust Funds
From U S Veterans Administration
From Hudgins Transfer Co
From U S Navy Program 24920674

Total General Fund Assets AUXILIARY ENTERPRISES 1153882 13625 9445739 34092073
Accounts Receivable R A James
U S Veterans Administration 10613246

REVENUE COLLECTIONS 5856337 172300 253865
PRIVATE TRUST FUNDS Cash on Hand and in Bank
Less Due General Fund 5684037

PUBLIC TRUST FUNDS Cash on Hand and In Bank Investments 6578206 53254364 59832570

Total Assets 2284934 6564793 110475791

LIABILITIES RESERVES SULPLUS
GENERAL FUND Accounts Payable
Loans Payable Jefferson Mortg Corp for 17 pieces property PlumCherry St 8849727
RESERVES For Income to be funded to Regents 253865 5684037 59832570
For Private Trust Funds
For Public Trust Funds 65770472

SURPLUS 25242346 7223680 3389566
Auxiliary College Inn
Dormitory Dining Halls 35855592

Total 110475791

Note This Balance Sheet is strictly on a cash basis consumable supplies inven
tories and plant investments not included600
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Georgia School of Technology ended the fiscal year on June
30 1946 with a surplus of 25242346 in its educational and general
fund after providing the necessary reserve of 2284934 to cover
outstanding accounts payable and reserving 6564793 for balance
due the Jefferson Mortgage Corporation on loan assumed by the
School in the purchase of seventeen pieces of property on Plum and
Cherry Streets
Assets on this date consisted of 9171399 cash on hand and in
bank and accounts receivable of 24920674
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the School on June 30 1946 was 10613246 of which
7223680 was for the College Inn and 3389566 for dormitories and
dining halls
Auxiliary Enterprise assets on June 30 1946 consisted of 11
53882 cash on hand and in bank and accounts receivable aggregating
9459364
REVENUE COLLECTIONS
Beginning with the fiscal year just closed all earnings from fees
rents and other sources for educational and general purposes have
been transferred to the Central Office of the Regents of the Univer
sity System in Atlanta with allotments being made in turn by the
Regents to the branches with which to meet the respective units
operating costs
Revenue collections for the year ended June 30 1946 amounted to
80298561 of which 950775 was from the State Department of
Education for vocational education 2016500 Federal Grants 30
00002 from the City of Atlanta 2500000 from Fulton County
1935691 Endowment Income 24965700 from U S Navy Training
Units 5051355 for Veterans Service 30079974 tuition and fees
and 9798564 from sales rents and other sources
The 80298561 revenue collected together with a balance of 151
60000 held at the beginning of the fiscal year made a total of 954601
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
58561 to be accounted for of Which 95204696 was transmitted to
the Regents in compliance with provisions of the plan adopted and
253865 remained on hand at June 30 1946 to be funded in the next
fiscal period
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Allotment by the Regents to the Georgia School of Technology for
the years educational and general operating expenses was 1749
95096 which was supplemented by 17248931 endowment income
and 729354 fees insurance recoveries and other income retained
by the school and reduced by refund of 791133 unused National
Defense Training Program funds to the U S Government leaving
192182248 net income available for the year
In addition to the 192182248 net income there is shown as a
receipt under nonincome the amount of 6639542 for the principal
of the loan assumed in the purchase of property on Plum and Cherry
Streets making total receipts for the period 198821790
OPERATING COSTS
In the year ended June 30 1946 162323363 was expended for
the current operating expense of the educational and general activi
ties of the School 33158170 was paid for lands and buildings 51
98130 for power plant construction 4009874 for campus improve
ments and 74749 was paid on the principal of the loan due the
Jefferson Mortgage Corporation making a total of 204764286
which exhausted the 198821790 receipts for the period and reduced
the 15113895 cash balance held at the beginning of the fiscal year
to 9171399 on June 30 1946
The first lien on this 9171399 cash balance is for liquidation of
outstanding accounts and loans payable and the remainder will be
available for expenditure subject to budget reapprovals in the next
fiscal period
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
The plan adopted by the Board of Regents of dividing the fiscal
affairs of the university system into two divisions
1Educational and General
2Auxiliary Enterprises602
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
placed the auxiliary enterprises on a selfsupporting basis Under this
plan funds collected with which to operate the dormitories dining
halls and other auxiliary enterprises are left with the respective
branches of the university system to be placed in special bank ac
counts and used to provide the best facilities possible for the amount
charged without subsidy from the institutions general fund for
maintenance and utility services
The respective units of the system are to be permitted to expend
up to ninetyfive per cent of their gross income from this source for
the operating cost of the auxiliary enterprises and any profit real
ized is to be used at the direction of the Board of Regents for the
maintenance of the dormitories dining halls etc
Total income from earnings of auxiliary enterprises at the School
in the year just closed was 54033566 of which 14799286 was
from dormitory rents 36636458 for boarding and 2597822 from
the College Inn
OPERATING COSTS
From the 54033566 available income for the period 41149239
was expended for operating expense of the dining halls 5436314
for dormitories and 6294131 for the College Inn a total of 528
79684 and 1153882 remained on hand at June 30 1946 and will
be available for expenditure subject to budget reapprovals in the
next fiscal period
COMPARISON OF OPERATING COSTS
Since this is the first year in which educational and general expense
has been separated from auxiliary enterprise cost all expenditures
for the past year have been combined in order to make comparison
with previous years in the statement following603
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
YEAR ENDED JUNE 30
BY OBJECT
1946
Personal Service 140540208
Travel Expense
Supplies
Communication
Heat Lights Power Water
Printing
Repairs
Rents
Insurance
Interest
2038255
43554516
1272339
3826912
997088
1882110
1077278
214143
218501
Equipment 16485936
Miscellaneous 3095716
1945
98298353
1222942
37018694
767368
3098252
316501
1329452
1539871
977814
5022849
1085032
Total
215203047 150677128
1944
102014005
1455761
63787904
686508
3868030
454016
1192741
4510714
5321139
1687903
3732797
188711518
OUTLAY
Lands Buildings
Equipment
42366174
Total
BY ACTIVITY
Administration
Plant 1 68615948
Library 7116806
Instruction 87506954
Research 12558370
Extension 5007445
Veterans Service 5465663
Civilian Pilot Training
Dormitories Housing 5436314
Dining Halls 41149239
College Inn 6294131
Hospital 3100648
Total
Number of Employees at June 30th
Average Enrollment
Regular Term
724
2451
31459613
10148817
15317703
10278800
62526038
3206873
58136246
9506102
1608610
1357739
5062329
34888588
3636500
2077033
439
1446
6458457
2573685
257569221 192285558 197743660
13407894
24531120
3155459
72897991
6106760
3281335
3142915
9079860
59513083
2627243
357569221 192285558 197743660
411
1744
Due to the fact that a large percentage of the enrollment for the
greater part of the threeyear period covered in the above comparative
statement is made up of Navy students annual student per capita
cost has not been calculated604
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
SUMMARY
PUBLIC TRUST FUNDS
Endowment Funds had assets totalling 59832570 at the close of
the fiscal year on June 30 1946 of which 60450880 was corpus or
fund principal less excess income of 578310 transferred to the
Georgia Tech General Fund
Of the 60450880 fund principal 4900000 was invested in State
of Georgia bonds 1540000 in U S Bonds 7300 in Stocks 28
56438 in Scholarship Fund notes 7870000 in Texas real estate
2058995 in Atlanta real estate 8500000 in Brown Memorial Dor
mitory 4708626 in Cloudman Dormitory 2000000 in steam and
electric lines on the campus 14367647 in Howell and Harrison
dormitories and Research buildings 960458 in lots purchased for
campus 2802200 in Ivy Street buildings and the remaining 71
56516 is cash held for investment
Income from Trust Funds available for use by the School in the
period under review was 287027 interest and dividends 175
29659 property rents and 1287182 dormitory rents a total of
19103868 and 19184622 was transferred to the General Fund
of the School This transfer of 80754 in excess of income increased
the 497556 overdraft as of July 1 1945 due to excess income trans
ferred in the previous year to 578310 on June 30 1946 which it
will be necessary to liquidate with future endowment income
Included in the income from endowment are transfers from Radio
Station WGST the operations of which station are reported under
separate cover
The Trust Company of Georgia handles the Hinman Fund and
assets of the fund on June 30 1946 as shown by the books of the
Trust Company were 13690952 The Hinman Fund assets are to be
retained in the Trust Company of Georgia until they can be expended
for the construction of a building at Georgia Tech and are not reflect
ed as an asset on the Balance Sheet of the School at June 30 1946
PRIVATE TRUST AND AGENCY FUNDS
These are deposits by students and others which the School holds
as custodian and on June 30 1946 amounted to 5856337
GENERAL
The Georgia School of Technology has secured surplus war property
estimated to have a value in excess of 100000000 and the only605
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
cost to the School was for freight drayage and crating amounting to
2293069 and travel expense of J R Anthony in the amount of
219103
DEPARTMENT OF AUDITS
STATE CAPITOL ROOM 115
ATLANTA
November 4 1946
Hon L R Siebert Secretary
Board of Regents
State Capitol
Atlanta Georgia
Dear Mr Siebert
In making the audit of the accounts of the Georgia School of Tech
nology it was found that under date of January 21 1946 the school
did purchase for the sum of 8840000 seventeen pieces of property
located adjacent Tech
According to the sales contract the following stipulation was made
Buyer assumes and agrees to pay the balance of original loan dated
February 1 1943 on individual houses of 420000 at 412 for
twentyfive years in favor of the Investors Syndicate to the Galloway
Contracting Company and the balance of this loan was 6639542
and the amount paid to the sellers as a down payment was 2200458
not including prorated items of taxes insurance rent etc
At the time of the purchase of the property Georgia Tech paid
interest of 17426 and F H A insurance of 54445 and insurance
premiums for hazard insurance of 29566
Since the purchase of the property installments have been paid
in connection with the loan for five months up to June 30 1946 the
ending date of the audit and it was found that in these payments out
of 293250 expenditure 74749 was credited on the principal
123726 interest 13261 on F H A insurance 16640 on hazard
insurance and 65875 on property taxes
Each month after June 30 1946 these payments are being made
totalling 45475 for the properties of which each month only approx
imately 15300 is being credited to principal and approximately
24200 is being credited each month to interest and approximately
2652 credited to F H A insurance and 3128 is credited to hazard
insurance
In order to perform the duties required of me by law will you
please notify me as soon as possible as to what provisions of law are
in effect that would give Georgia Tech or the Board of Regents the
right to purchase property on an installment plan to pay interest
which if you take into consideration the 412 interest and the one606
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
half of 1 interest charged for F H A insurance the rate would be
5 per year To the end of the audit June 30 1946 the interest and
F H A insurance payments have amounted to 208857 while the pay
ment on the principal has been only 74749 and as pointed out with
the continued monthly payments the same situation exists
Another point that I would like for you to give me the answer to
is why the State should pay for insurance through the loan company
at standard rates placed on most dwellings when the State enjoys a
considerably lower fire insurance rate
This cannot be a transaction of the Regents Corporation as set
out in the recent Attorney Generals opinion for the reason that
Georgia Tech has paid out of its funds some twentytwo thousand
odd dollars and if it is a Corporation transaction under the opinion
of the Attorney General it would be necessary for me to declare the
twentytwo thousand dollar expenditure as illegal
If this is a transaction by the Board of Regents as a Department
of State the assumption of the loan and the payment of interest and
the purchase of property on installment basis is illegal
In view of the above conditions you are again most urgently
requested to cite the legal provisions that would authorize these trans
actions since under Code Section 401805 the State Auditor shall
call special attention to any illegal improper or unnecessary expendi
ture
With best wishes I am
Sincerely yours
B E THRASHER JR
State Auditor
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
100 State Capitol
Atlanta
3
November 19 1946
Mr B E Thrasher Jr
State Auditor
State Capitol
Atlanta Georgia
My dear Mr Thrasher
Your letter of November 4 1946 was promptly received This is
the letter about the part payment and assumption of a mortgage by
the Georgia School of Technology on property purchased by that
institution607
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
This situation will be corrected and the purchase of this property
will be made by using available trust funds at the Georgia School of
Technology to clear the entire transaction This investment must
receive the approval of the Superior Court of Fulton County You
will be informed when this transaction and the other requests men
tioned in your letter are completed
Payments which have been made by the Georgia School of Tech
nology will be reimbursed to this institution
This matter is scheduled to appear on the agenda of the meeting
of the Board of Regents to be held on December 11 1946
Yours very truly
L R SIEBERT
Executive Secretary
All known receipts for the period under review have been properly
accounted for and expenditures were within the limits of budget
approvals and supported by proper voucher except travel expense
payment of 13625 which was disallowed and refunded October 10
1946 and the items noted above with reference to the real estate
transactions
The Treasurer of the School is bonded in the amount of 5000000
the Purchasing Agent Assistant Purchasing Agent and two Cashiers
for 500000 each and Cashier J R Murray for 250000
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 yearS08
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
DETAIL OF OUTLAY PAYMENTS
YEAR ENDED JUNE 30 1946
Lands and Buildings Checks Paid to
Techwood and 3rd StAtlanta Title Co
323 4th St Atlanta Title Co
278 Ponce de Leon Ave Atlanta Title Co
Property in Peters ParkAtlanta Title Co 7377085
Property in Peters Park Peters Land Co 107583
Property in Peters Park Atlanta Title Co 50000
17 Pieces Property
Cherry Plum StAtlanta Title Co
Cherry Plum St LoansJefferson Mtg Co
Cherry Plum StAdamsCates Co
Cherry Plum St Atlanta Title Co
631 Hemphill Ave
Atlanta Title Co
2136370
6639542
100000
50200
Sou Side of 5th StAtlanta Title Co
N E Corner 5th St Plum Atlanta Title Co
285 Fifth St Atlanta Title Co
250 Fifth St Atlanta Title Co
276 Fifth StAtlanta Title Co
317 Fourth StAtlanta Title Co
10th St BetweenWilliams
and Fowler Sts Atlanta Title Co
Lot No Side 9th St Atlanta Title Co J
28387 Ponce de Leon Ave Atlanta Title Co
N W Corner Williams and
Fowler Sts Atlanta Title Co
Miscellaneous Services and
Tax on Properties Atlanta Title Co
Ponce de Leon Cherry St Clerk Court Fulton Co
Sou Side Peachtree Place Lot Clerk Court Fulton Co
Sou Side Peachtree Place Lot Clerk Court Fulton Co
Sou Side Peachtree Place Lot Clerk Court Fulton Co
8th StreetClerk Court Fulton Co
8th Street Clerk Court Fulton Co
8th Street Clerk Court Fulton Co
10th Street Exchange of Prop
erty Progressive Club
Appraisals of Property Atlanta R E Board
Tax on Miscel Property City of Atlanta
Tax on Miscel Property Fulton County
Court Costs on PropertyClerk Court Fulton Co
Court NoticesDaily Report Co
Service on Property Title Ins Co of Minn
Service on Property No Side
Ptree St ScottDunaway
400000
40000
40000
40000
30000
30000
30000
Amount
1050000
898229
350000
7534668
8926112
998368
516624
200695
841261
841340
835449
787500
4975000
45000
1000000
975000
114688
Total Purchase of Lands and Buildings
610000
800000
21500
11149
34691
19790
6800
8750
17025
32419639UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
DETAIL OF OUTLAY PAYMENTS
YEAR ENDED JUNE 30 1916
609
PL WNING Campus Improvements
BushBrown and Gailey Architects
C R Roberts Civil Engineer
Mi ccllaneous
POWER PLANT CONSTRUCTION
Golian Steel and Iron Works
Construction Contract
Gunnell Co Piping New Boiler
Goulas Pump New Boiler
Electrical Engineer and Repair Co
Electrical Wiring for new Boiler
R A Trotter Supvr Installation of new Boiler
Westinghouse Elec Mfg Co
Power Plant Equipment
Buffalo Pumps Inc
Heating Plant Equipment
Blalock and Wilcox Boiler Installation
DORMITORY
Equity Cloudman Dormitory
Total Outlay Payments
3803284
158500
48090 4009874
1248801
2587780
45965
313831
39000
664783
15470
282500
5198130
738531
42366174610
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH AND CURRENTLY REALIZABLE ASSETS
On Deposit in Banks
In Office
On Deposit with Georgia Sch of Tech
U S Treasury Notes
2314524
100000
448098
22500000
Total Assets
24466426
LIABILITIES AND SURPLUS
NOTES PAYABLE
ADAIROLDKNOW FUND
SURPLUS
General Fund
For Operations and Capital Outlay
Concessions
Programs
Scholarship
Total
2000000
21414540
1407583
42401
398098
24466426

PLANT ACCOUNT 96105955 Not included in
above balance sheet
U S Treasury Notes
Series C Nos 233159233163 10M each
Series C Nos 233292233296 10M each
Series C Nos 286602286606 10M each
Series C Nos 444339444345 10M each
Series C Nos No 221016
Total

5000000
5000000
5000000
7000000
500000
22500000
In transit from Student Activity fees Ga School of Tech
nology 318750 at June 30 1946 to be taken into account
next year by Athletic Association611
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
SUMMARY
FINANCIAL CONDITION
The Georgia Tech Athletic Association ended the fiscal year on
June 30 1946 with a surplus of 22466426 after providing reserve
of 2000000 for liquidation of note due the AdairOldknow Fund
Current assets on this date consisted of 1966426 cash on hand and
in bank and 22500000 invested in U S Bonds while the only liabil
ity reported was the 2000000 note referred to above
Investment in the plant of the Association on June 30 1946 was
carried on the books at 96105955
AVAILABLE INCOME
The Associations income for the period under review was 327
42841 of which 26561191 was from admissions to football games
505285 from other sports 924302 student fees 1472800 from
the U S Navy Physical Training Program and 3279263 from
radio programs and other concessions
These receipts are compared with previous years income as
follows
YEAR ENDED JUNE 30
1946
INCOME RECEIPTS
Football 26561191
Other Sports 505285
Student Fees 924302
U S Army and Navy 1472800
Concessions and Other Income 3279263
Total 32742841
1945
22279463
82250
588248
3058919
2911828
1944
23226613
91890
663413
4461364
1834294
28920708 30093794
OPERATING COSTS
From the 32742841 available income plus 2000000 borrowed
from the AdairOldknow Fund 26689147 was expended for current
operating expense and 7408153 for land and permanent improve
ments and 645541 remained on hand increasing the 23820885612
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
cash balance held at the beginning of the period to 24464426 on
June 30 1946
After providing for liquidation of the 2000000 note payable the
remaining cash balance will be available for expenditure in the next
fiscal period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following
YEAR ENDED JUNE 30
1946
EXPENDITURES
Personal Services 11680921
Travel 2685727
Supplies Materials 2633291
Communication Services 474663
Heat Light Power Water 198194
Printing Publicity 985431
Repairs Alterations 245705
Insurance Bonding 113543
Equipment 569255
Athletic Scholarships 5376458
Miscellaneous 1725959
Total Expense Payments 26689147
OUTLAY
Equipment
Land Buildings and Permanent
Improvements 7408153
Total Cost Payments 34097300
Number of Regular
Employees at June 30
1945
1944
10202018 9224002
4089780 3196215
2309463 1895006
246503 209384
171378 200842
783088 482953
371123 58970
111160 88484
179598 15965
1726793 988674
526202 742681
20717106 17103176
442100
1346309
22505515 17103176
32
23
19
GENERAL
In the period covered by this report 2000000 was borrowed from
the AdairOldknow Fund and this obligation had not been liquidated
at June 30 1946613
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
The Georgia Tech Athletic Association is incorporated under the
laws of the State of Georgia as a nonprofit sharing association but
is governed by the Board of Regents as to policies and in this exam
ination is considered a State Agency subject to the same regulations
and restrictions placed on other State Agencies by the General Assem
bly of Georgia
The Business Manager the Treasurer and the Assistant Treasurer
are bonded in the amount of 1000000 each
All receipts for the period under review were properly accounted
for and expenditures were within the limits of budget approvals and
supported by proper voucher
Appreciation is expressed to the Business Manager Mr C M Grif
fin and to the officials and staff of the Association for the coopera
tion and assistance given the State Auditors office during this exam
ination and throughout the year615
UNIVERSITY SYSTEM
EVENING SCHOOL AND JUNIOR COLLEGE
ATLANTAS16
UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE ATLANTA
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
CASH BALANCES JULY 1st
Budget Funds
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAY
Contracts
CASH BALANCES JUNE 30th
Budget Funds
Totals
1946
12877249
15609383
Total income receipts 28486632
689142
13316135
85237
1960834
300341
1052336
208597
787323
1018167
245152
597694
285755
7352822
1962381
1945
3720000
8493798
12213798
920107
29175774 13133905
9542601
30138
560452
221036
300235
209465
124956
27310
17403
1212877
198290
19860571 12444763
689142
29175774 13133905UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE
617
BALANCE SHEET
JUNE 30 1946
ASSETS
Educational
and General
Auxiliary
Enterprises
CASH ON HAND AND IN BANK
Budget Funds
Educational and General 1580627
Auxiliary Enterprises
ACCOUNTS RECEIVABLE
Due from U S Veterans Adminis
Due from Credit Union
Total Current Assets
5148000
348340
381754
1250000
7076967
1631754
LIABILITIES AND SURPLUS
LIABILITIES
Accounts Payable
166624
SURPLUS
For Operations
Educational and General
Auxiliary Enterprises
Total Current Liabilities
and Surplus
7076967
1465130
7076967 1631754
Note Book Store Inventory of 1015547 not included in above statement618
UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERL
The University System Center Evening School and Junior College
m Atlanta ended the fiscal year on June 30 1946 with a surplus of
7076967 in its educational and general fund and reported no out
standing accounts payable or other liabilities
Assets on this date consisted of 1580627 cash on hand and in
bank and accounts receivable of 5148000 due from the U S Vet
erans Administration and 348340 from Credit Union
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1946 was 1465130 after pro
viding the necessary reserve of 166624 to cover outstanding accounts
payable
Assets on this date consisted of 381754 cash on hand and in bank
and account receivable of 1250000 due from the U S Veterans
Administration
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents and other sources for educational and gen
eral purposes are transmitted to the Central Office of the Regents of
the University System in Atlanta with allotments being made in
turn by the Regents to the branches with which to meet the respec
tive units operating costs
Revenue collections by the University System Center Evening
School and Junior College in the year ended June 30 1946 were 112
85894 in tuition 181050 from fees 582307 parking lot rents and
miscellaneous sales and 8500000 from the sale of building at 162
Luckie Street a total of 20549251 all of which was transferred to
the Regents together with a cash balance of 10000 on hand at the
beginning of the period in compliance with provisions of the plan
adopted
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general oper
ating expenses amounted to 32636500 and was provided by allot619
UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE
ment made to the College by the Regents of the University System
OPERATING COSTS
From the 32636500 available income 16223800 was expended
for educational and general operating expenses 5213790 for pur
chase of lot adjacent to Ivy Street Building property and 9942012
for remodeling the Ty Street Building and 1256898 remained
on hand increasing the 323729 cash balance held at the beginning
of the fiscal year to 1580627 on June 30 1946
This remaining cash balance represents funds which have been
provided in excess of obligations incurred and will be available for
expenditure subject to budget reapprovals in the next fiscal period
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
The plan adopted by the Board of Regents of dividing the fiscal
affairs of the University System into two divisions
1Educational and General
2Auxiliary Enterprises
places the auxiliary enterprises on a selfsupporting basis Under this
plan funds collected with which to operate dormitories dining halls
and other auxiliary enterprises are left with the respective institu
tions to be placed in special bank accounts and used to provide the
best possible facilities for the amount charged without subsidy from
the institutions general funds for maintenance and utility services
The respective units of the system are to be permitted to expend
up to ninetyfive per cent of their gross income from this source for
the operating cost of the auxiliary enterprises and any profit realized
is to be used at the direction of the Board of Regents for maintenance
of dormitories dining halls etc
AVAILABLE INCOME
Income from Ivy Street Building and Parking Lot rentals in the
year ended June 30 1946 was 4649967 and book store operations
showed a net loss of 1089835 making net income from earnings
3560132 which was supplemented by an allotment of 800000
made to the College by the Regents for Auxiliary Enterprises620
UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE
OPERATING COSTS
From the 4360132 available income from earnings and allotment
3636771 was expended for current operating expenses and 697020
for a portion of the cost of remodeling the building on Ivy Street and
26341 remained on hand increasing the 355413 cash balanceheld
at the beginning of the fiscal year to 381754 on June 30 1946
The first lien on this 381754 remaining cash balance is for
liquidation of 166624 in outstanding accounts payable and the re
mainder will be available for expenditure subject to budget reap
provals in the next fiscal period
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the statement following
YEAR ENDED JUNE 30TH
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration
Plant
Library
Instruction
Division of Public Forums
Total Edu and General
AUXILIARY ENTERPRISES
Office Bldg and Garage
Total Expenditures
1946
4298726
17915891
640008
7852497
672480
31379602
4333791
1945
2603533
1146420
1162683
6873069
659058
BY OBJECT
Personal Services
Travel Expense
Supplies Materials
Communication Services
Heat Light Power Water
Printing Publicity 787323
Repairs 1018167
Rents 245152
Insurance Bonding 1052336
Equipment 597694
Miscellaneous 2 85755
13316135
85237
1960834
303341
208597
9542601
30138
560452
221036
300235
209465
124956
27310
17403
1212877
198290
1944
1950994
1326037
519379
5936794
408011
12444763 10141215
All Activities 35713393 12444763 10141215
7657081
94702
449946
206381
284767
229211
94978
35700
193124
759231
136094
Total Expense Payments 19860571 12444763 10141215621
UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE
YEAR ENDED JUNE 30TH
1946 5213790 10639032 1945 1944
OUTLAY


Total Cost Payments 35713393 124 44763 1 0141215

Number of Employees at June 30th 104 42 33
Students Enrolled Average 2066 1112 898

Annual Student Per Capita Cost 9613 11191 11293
Outlay 7673
Total 17286 11191 11293
Due in large measure to the number of veterans now attending the
University System Center Evening School and Junior College stu
dent enrollment the past year almost doubled necessitating increased
personnel and expenditures for current operating expenses 7415808
in excess of those for the preceding year ended Jun 30 1945 How
ever it will be noted from comparative statement that while enroll
ment and expenditures have increased the per capita cost exclusive
of capital outlay payments has decreased
During the year ended June 30 1946 the building at 162 Luckie
Street was sold for 8500000 and the Evening School moved into
the new location on Ivy Street The building on Ivy Street now occu
pied by and in charge of the Evening School was purchased with
Trust Funds of the University System and rents collected from out
side firms and other State Departments having space in the building
will be used to liquidate the investment made by the Trust Funds
It was necessary that the Ivy Street Building be remodeled for use
of the Evening School and the remodeling was placed in charge of
Architect G Lloyd Preacher Jr who buys all materials and fur
nishes all labor Payments made for cost of remodeling in the year
ended June 30 1946 totaled 10639032 of which 9942012 was
from the Schools Educational and General fund and 697020 from
Auxiliary Enterprise account
In addition to the above the Evening School purchased for 52
13790 a lot adjacent to the Ivy Street Building property and this
lot is rented to operator for public parking lot622
UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE
The Evening School took possession of the Building on Ivy Street
September 1 1945 at which time it was being operated as a storage
garage by a corporation and it was necessary for the School to
liquidate the corporation and continue operating the building as such
garage for several months including the period in which the remod
eling was being done The income and expense of these building
operations are shown in the within report as Auxiliary Enterprises
The net loss shown in the within report from book sales is due to
the fact that this report is on a cash receipts and payments basis and
therefore does not reflect sales to veterans for which the U S Vet
erans Administration was due the School 1250000 on June 30 1946
GENERAL
Books and records of the Evening School and Junior College were
found in good condition all receipts were properly accounted for and
expenditures were within the limits of budget approvals and sup
ported by proper voucher
Treasurer V V Lavroff is bonded in the amount of 1000000 and
Mrs Mary R Heeth Bookkeeper for 100000
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 year623
UNIVERSITY SYSTEM
DIVISION OF GENERAL EXTENSION
ATLANTA624
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATLANTA
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Totals
718000
5370296
6088296
1638256
7726552
1032246
5191057
6223303
1101486
7324789
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
Totals
4097077 4117650
449962 568383
99281 60979
399685 332711
93186 73984
176633 287690
27625 6955
24468 25027
462495 175739
37240 37415
5867652
1858900
5686533
1638256
7726552
7324789625
DIVISION OF GENERAL EXTENSIONUNIVERSITY SYSTEM
BALANCE SHEET
JUNE 30 1946
ASSETS
GENERAL OPERATING FUND
Cash in Banks
BOOK ACCOUNT Auxiliary
Cash in Banks
ACCOUNTS RECEIVABLE
Earnings and Fees Due
and in Transit
Due from Veterans Administration
Total
46899
8820
1839761
19139
55719
1914619
LIABILITIES RESERVES SURPLUS
SURPLUS
General Fund
Auxiliary Fund Book Acct
Total
1895480
19139
1914619
1914619626
DIVISION OF GENERAL EXTENSIONUNIVERSITY SYSTEM
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Division of General Extension of the University System lo
cated in Atlanta ended the fiscal year on June 30 1946 with a sur
plus of 1895480 in its educational and general fund and reported
no outstanding accounts payable or other liabilities
AUXILIARY ENTERPRISES
Surplus available for operation of the book store the only auxiliary
enterprise of the Division on June 30 1946 was 19139 this being
the amount of cash on hand and in bank with no outstanding liabili
ties shown
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents and other sources for educational and gen
eral purposes are transmitted to the Central Office of the Regents of
the University System in Atlanta with allotments being made in
turn by the Regents to the branches with which to meet the respec
tive units operating costs
Revenue collections in the year ended June 30 1946 amounted to
5351157 of which 2561580 was from fees and tuition for corre
spondence courses 1485770 from tuition for extension classes
923032 from audio visual aid programs 140775 from time exten
sion and miscellaneous fees and 240000 from rents all of which
was transmitted to the Board of Regents in compliance with the
plan adopted
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Allotment made to the Division by the Regents for the year was
6251157 from which 182000 was transferred to other branches
of the University System leaving net income of 6069157 available
to the Division of General Extension with which to meet the years
operating costs
OPERATING COSTS
From the 6069157 available income 5867652 was expended
for educational and general operating expense and 201505 remained627
DIVISION OF GENERAL EXTENSIONUNIVERSITY SYSTEM
on hand increasing the 1638256 balance held at the beginning of
the year to 1839761 on June 30 1946 and this amount will be avail
able for expenditure in the next fiscal period subject to budget re
approvals
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Receipts from sales of the book store the only auxiliary enterprise
operated by the Division for the year ended June 30 1946 were
168177 from which 149038 was expended for purchases leaving
net income for the period 19139 this amount remaining on hand
at the close of the year and available for expenditure in the next
fiscal period
COMPARISON OF OPERATING COSTS
Operating costs of the Division for the past three years are com
pared in the statement following
YEAR ENDED JUNE 30
BY ACTIVITY
1946
1945
Administration 2616064
Plant 222211
Instruction 2142836
Visual Aid 886541
1944
2443323 2428758
192959 273132
2358013 2102926
692238 659542
Totals 5867652 5686533 5464358
BY OBJECT
Personal Services 4097077
Travel Expense 449962
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Insurance Bonding
Equipment
Miscellaneous
Totals
Number of Employees
at June 30th
1097077 4117650 3911549
449962 568383 518926
99281 60979 117795
399685 332711 352377
93186 73984 88219
176633 287690 82595
27625 6955 15414
24468 25027 85526
462495 175739 254925
37240 37415 37032
15
14
5867652 5686533 5464358
16
628

DIVISION OF GENERAL EXTENSIONUNIVERSITY SYSTEM
GENERAL
Books and records of the Division of General Extension were found
in good condition all receipts for the period under review were prop
erly accounted for and expenditures were within the limits of budget
approvals and supported by proper voucher
The Director of the Division is bonded in the amount of 1000000
and the bookkeeper for 200000
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
629
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE
AUGUSTA630
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AUGUSTA
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenue Retained
Donations
Earnings Educational Services
Transfer from Public Trust Funds
19879275 19920000
1928600
13104494
829663
NONINCOME
Public Trust Funds
Gifts for Principal
Interest on Investments
Investments
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
976527
11640213
Total income receipts 35742032 32536740
63280 55940
50793 38591
399267 372895
682200 569016
5814835 3798306
841466 434040
241457 299854
Totals 43835330 38105382
27936107
264324
1371835
244785
449104
192065
252036
9275
16163
409243
2022052
25178985
143308
1104481
204964
463670
233878
230048
19963
21670
2132261
Total expense payments 33166989 29733228
OUTLAYS
Lands Buildings
Contracts
Equipment
573301
10400
797383UNIVERSITY OF GEORGIASCHOOL OF MEDICINE
631
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
131500
736535
60000
627413
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
Total
7816577
1223306
187122
5814835
841466
241457
43835330 38105382
632
UNIVERSITY OF GEORGIASCHOOL OF MEDICINE
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
OPERATING FUNDS
Refund due from Federal Government fees
NotesAccounts ReceivableMicroscopes etc
TRUST FUNDS
Cash in Bank
State of Georgia Bonds
Corpus Murphy Fund
Notes Receivable Students
Student Loan Fund 181120
Kellogg Fund 935828
Murphy Fund 25000
1223306
500000
1141948
Total
LIABILITIES RESERVES SURPLUS
OPERATING FUNDS
LIABILITIES
Accounts Payable and Purchase Order Outstanding
Budget Funds
Auxiliary Enterprises
RESERVES
Restricted Fund Balances
Student Deposits
MooreCarter Fund Library
Prepaid Fees
Federal Government Textbook Instr
Amount pending final adj of con
SURPLUS
Budget Funds
Auxiliary Enterprise
Current 1182612
Deferred 393162
1431379
1575774
Total
TRUST FUNDS
RESERVES
Investments
Murphy Fund Corpus 500000
Student Loans 1141948
For Investment
Cash
1641948
1223306
Total
8003699
232500
393162
8029361
2865254
11494615
659085 1545552 2204637
1388840 187122 558235 120000 1163374 3417571
3007153
8629361
11494615
2865254633
UNIVERSITY OF GEORGIASCHOOL OF MEDICINE
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The University of Georgia School of Medicine at Augusta ended
the fiscal year on June 30 1946 with a surplus of 1431379 in its
educational and general fund after providing reserves of 659085
to cover outstanding accounts payable 120000 for prepaid fees
and 1388840 for restricted funds for research
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1946 was 1575774 after
providing reserves of 1545552 for outstanding accounts payable
1163374 for amount due U S Government for textbooks and instru
ments purchased for resale and 558235 for MooreCarter Library
Fund
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents and other sources for educational and gen
eral purposes are transmitted to the Central Office of the Regents of
the University System in Atlanta with allotments being made in
turn by the Regents to the branches with which to meet the respective
units operating costs
Revenue Collection Account shows receipts for the year ended June
30 1946 of 9428719 from Student Fees 500000 from the City
of Augusta and 313231 from endowment income rents sales and
other sources which with a balance of 2133038 held at the begin
ning of the year made a total of 12374988 to be accounted for all
of which was transmitted to the Board of Regents in conformity with
the plan adopted
OPERATING ACCOUNTS
AVAILABLE INCOME
EDUCATIONAL AND GENERAL
Income with which to meet the years educational and general oper
ating expenses amounted to 34332526 and was provided by
32254263 allotment from the Board of Regents and 2078263
income for restricted purposes retained by the School
634
UNIVERSITY OF GEORGIASCHOOL OF MEDICINE
OPERATING COSTS
From the 34332526 available income 32182225 was expended
for educational and general operating expenses and 965861 for
research from restricted funds and 1184440 remained on hand
increasing the 2182364 cash balance held atthe beginning of the
year to 3366804 on June 30 1946
Of this 3366804 remaining balance 659085 is for liquidation of
outstanding accounts payable 1388840 is reserved for restricted
funds for research 120000 reserved for prepaid fees and the re
mainder of 1198879 will be available for expenditure in the next
fiscal period subject to budget reapprovals
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
The plan adopted by the Board of Regents of dividing the fiscal
affairs of the university system into two divisions
1Educational and General
2Auxiliary Enterprises
places the auxiliary enterprises on a selfsupporting basis Under this
plan funds collected with which to operate dormitories dining halls
stores and other auxiliary enterprises are left with the respective
institutions to be placed in special bank accounts and used to provide
the best facilities possible for the amount charged without subsidy
from the institutions general funds for maintenance and utility
services
The respective units of the system are to be permitted to expend
up to ninetyfive per cent of their gross income from this source for
the operating cost of the auxiliary enterprises and any profit real
ized is to be used at the direction of the Board of Regents for the
maintenance of the auxiliary enterprises
AVAILABLE INCOME
Total income from earnings of auxiliary enterprises at the College
in the year just closed was 3542544 of which 1708390 was from
sales and rentals of microscopes stores and CocaCola 165886 pelvi
meter sales 309102 student health and activity fees 118760 spe
cial research 212303 net income of the bookstore 1025603 from
A S T P and 2500 interest received on bank balances
OPERATING COSTS
From the 3542544 available income for the period 592204 was
expended for the current operating expenses of the auxiliary enter635
UNIVERSITY OF GEORGIASCHOOL OF MEDICINE
prises and 2950340 remained on hand increasing the 1499433
cash balance held at the beginning of the fiscal year to 4449773 on
June 30 1946
The first lien on this 4449773 cash balance is for liquidation of
1545552 in outstanding accounts payable 1163374 has been re
served for amount due the Federal Government for textbooks and
instruments purchased 558235 reserved for MooreCarter Fund
Library and 1182612 will be available for expenditure in the next
fiscal period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the School for the past two years
are compared in the statement following
BY ACTIVITY
YEAR ENDED JUNE 30
1946
1945
EDUCATIONAL AND GENERAL
Administration and General
Plant
Library
Instruction
Research
Extension
Expansion
Medical State Aid
University Hospital
Restricted Funds for Research
1916443
2310402
727408
20169540
102046
14500
4899885
2042001
965861
1723491
2229547
800991
17618496
46712
18278
4840000
2050000
796887
Total Edc Genl 33148086 30124402
AUXILIARY ENTERPRISES
Student Activities
Pelvimeter
Special Research
Book Store
Stores Coca Cola Machines
Total Auxiliary Enterprises
Total Expenditures
All Activities
213923 224147
284039 147743
1842
57670 23919
34730
592204
33740290
395809
30520211636
UNIVERSITY OF GEORGIASCHOOL OF MEDICINE
YEAR ENDED JUNE 30
BY OBJECT 1946 27936107 264324 1371835 244785 449104 192065 252036 9275 16163 2022052 409243 1945
Personal Services 25178985 143308
Travel Expense
Supplies and Materials 1104481
Communication Services v 204964 463670 233878 230048
Heat Light Power Water Printing Publicity
Repairs
Rents 19963
Insurance and Bonding Miscellaneous 21670 2132261
Equipment Replacements

Total Expense Payments 33166989 29733228
OUTLAY Lands Buildings and Permanent Improvements Equipment 573301 10400 7973 83

Total Cost Payments All Activities 33740290 30520211

Number of Employees June 30 Average Enrollment 104 249 135503 87 282
Annual Cost Per Student 108227

GENERAL
The University of Georgia School of Medicine is operated in con
i unction with the University Hospital the hospital being maintained
by the City of Augusta but situated on the school grounds and de
signed as a teaching hospital for the School of Medicine
The Treasurer of the School is bonded in the amount of 1000000
and the Assistant Treasurer for 500000
Books and records were found to be neat and accurate but it is
recommended that payments be made directly from the proper ac
count in order to eliminate transfers between funds Funds shown
herein as Auxiliary Enterprises are carried on the books of the School
as Agency Funds
Miscellaneous payments for flowers pandora etc have been paid
from proceeds of CocaCola boxes placed in the school by Army and
Navy personnel and expended under their direction637
UNIVERSITY SYSTEM OF GEORGIA
All receipts for the period under review have been properly ac
counted for and expenditures were within the limits of budget approv
als and supported by proper voucher
Appreciation is expressed to the officials and staff of the School for
the cooperation and assistance given the State Auditors office dur
ing this examination and throughout the year
639
UNIVERSITY SYSTEM
WEST GEORGIA COLLEGE
CARROLLTON
640
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Donations
Earnings Educational Service
Interest on Investment
Total income receipts
NONINCOME
Loans Payable
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
Private Trust Account
Total
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communications
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Interest
Equipment
Miscellaneous
Total expense payments
OUTLAY
Lands Improvements
Personal Services
Supplies Materials
Contracts
Equipment
NONCOST
Loans Payable
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Private Trust
Totals
Includes U S Bonds temporary investment
1946
7457561
1945
5394678
1986416
22309740
12007
2243253
45711141
433
31765724 53348639
406882
1829129
200
14004045
175942
10471658
265848
607376
288183
288463
38775
59596
5063
842518
180689
46120
137790
225000
426789
1500000
213761
4030998
193321
2100000
200
726108
600
34001935 56175547
17383206
239333
32200600
270166
556889
327360
141247
163075
320765
28399
1883160
231418
27228156 53745618
600000
600
1829129
200
34001935 56175547
3000000
1500000641
WEST GEORGIA COLLEGE CARROLLTON
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ON HAND AND IN BANK
Educational and General
Auxiliary Enterprises
Revenue Collections
Private Trust Funds
TEMPORARY INVESTMENT IN U S BONDS
Auxiliary Enterprises
U S Treas 78 Cert of Indebtedness
ACCOUNTS RECEIVABLE
Due from Students
Due from Veterans Administration
Total Current Assets
Educational
and
General
410877
30719
193321
17232
169827
Auxiliary
Enterprises
589402
3000000
43778
821976
3633180
LIABILITIES RESERVES AND SURPLUS
Accounts Payable
RESERVES
For Purchase Orders Outstanding
For Construction
For Student Activities
For Revenue Collections to be
transferred to Board of Regents
18712
329238
193321
30719
67344
3000000
SURPLUS
Educational and General
Auxiliary Enterprises
Total Current Liabilities
Reserves and Surplus
249986
Inventories as follows not included in above statement
Book Store 77839
Food Supplies 240132
Total 317971
565836
821976
3633180642
WEST GEORGIA COLLEGE CARROLLTON
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The West Georgia College at Carrollton ended the fiscal year on
June 30 1946 with a surplus of 249986 in its educational and
general fund after providing reserves of 347950 to cover outstand
ing accounts payable and unliquidated purchase orders 30719 for
revenue collections to be transferred to the Board of Regents and
193321 for private trust funds held on this date
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1946 was 565836 after pro
viding reserve of 67344 for outstanding accounts payable and un
liquidated purchase orders and 3000000 for construction of new
buildings
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents and other sources for educational and gen
eral purposes are transferred to the Central Office of the Regents
of th University System in Atlanta with allotments being made in
turn by the Regents to the branches with which to meet the respec
tive units operating costs
In the year ended June 30 1946 total revenue collections were 42
13236 of which 399341 was from the State Department of Educa
tion for vocational education 1050000 in gifts from the Rosenwald
Fund 2012717 in student fees 119064 rents 500000 trans
ferred from auxiliary enterprise income and 132114 from other
sources
The 4213236 revenue collected in the year together with a bal
ance of 34024 held at the beginning of the period made a total of
4247260 to be accounted for of which 4216541 was transferred
to the Board of Regents and 30719 remained on hand at June 30
1946 to be transmitted in the next fiscal period
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
In the period under review the unit received 11274761 allotment
from the Regents of the University System and 875000 gift from643
WEST GEORGIA COLLEGE CARROLLTON
the Rosenwald Fund retained by the College from which 100 was
transferred to the Revenue Collections Account to cover a refund made
on personal services leaving net income available with which to meet
the years operating expenses for educational and general purposes
12149661
OPERATING COSTS
From the 12149661 income available 11088784 was expended
for educational and general operations 650000 was used to retire
loans payable and 410877 remained on hand at June 30 1946 which
will be available for expenditure in the next fiscal period subject to
budget reapprovals after providing for liquidation of outstanding
accounts payable
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
The plan adopted by the Board of Regents of dividing the fiscal af
fairs of the University System into two divisions
1Educational and General
2Auxiliary Enterprises
places the auxiliary enterprises on a selfsupporting basis Under
this plan funds collected with which to operate the dormitories din
ing halls and other auxiliary enterprises are left with the respective
institutions to be placed in special bank accounts and used to provide
the best possible facilities for the amount charged without subsidy
from the institutions general funds for maintenance and utility serv
ices The respective units of the system are to be permitted to expend
up to ninetyfive per cent of their gross income from this source for
the operating cost of the auxiliary enterprises and any profit realized
is to be used at the direction of the Board of Regents for the mainte
nance of the dormitories dining halls etc
Total income from earnings at the College in the year just closed
was 20119368 of which 5172068 was for boarding 1211974
dormitory rents 728978 farm sales 189178 net income of the
book store 12800754 national defense work shop sales and 16416
from other sources From this 20119368 income received 500000
was transferred to the Revenue Collections Account to be transmit
ted to the Board of Regents leaving net income available with which
to meet the years operating cost of the auxiliary enterprises
19619368644
WEST GEORGIA COLLEGE CARROLLTON
OPERATING COSTS
From the 19619368 available income for the purposes 16975071
was expended for the cost of operating the auxiliary enterprises
850000 was used to retire loans payable and 1794297 remained
on hand increasing the 1795105 cash balance held at the beginning
of the year to 3589402 on June 30 1946
The first lien on this 3589402 is for liquidation of outstanding
accounts payable and purchase orders 3000000 has been reserved
for construction of new buildings and the remainder will be available
for expenditure subject to budget reapprovals in the next fiscal
period
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past two years
are compared in the statement following
YEAR ENDED 630
BY ACTIVITY 1946 1945
EDUCATIONAL AND GENERAL Administration 1911888 2188517 578751 6409628 1631350
Plant 1406919
Library 475736
Instruction 5519222

Total Educational and General 11088784 9033227

UXILIARY ENTERPRISES Dining Halls 5273502 1221117 965826 33536 3215787
Dormitories 760846
Farm 635572
Book Store 275948
Student Activities 295561

Total Auxiliary Enterprises 7493981 5183714

Total Expenditures All Activities 18582765 14216941

645
WEST GEORGIA COLLEGE CARROLLTON
BY OBJECT
EDUCATIONAL AND GENERAL
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs Alterations
Rents
Insurance and Bonding
Interest
Equipment
Miscellaneous
Total Expense Payments
OUTLAY
Construction
Equipment
Land
Total Educational and General
AUXILIARY ENTERPRISES
Personal Services
Travel
Supplies and Materials
Communication Services
Heat Light Power Water
Repairs Alterations
Rents
Printing Publicity
Equipment
Miscellaneous
Total Expense Payments
OUTLAY
Construction
Equipment
Total Auxiliary Enterprises
Total ExpendituresAll Activities
Number of Employees June 30th
Average number of Students
Anual Student Per Capita Cost
Educational and General
Auxiliary Enterprises
YEAR ENDED 630
1946
8087871
150058
1007997
226268
135225
288183
238254
13175
29336
417648
129003
140766
225000
11088784
1902781
4352348
15649
386031
18729
4600
292224
51686
47
300
36963
24980
1945
7030268
127525
717793
186797
109329
109840
124134
31575
40855
1458
365241
188412
10723018
9033227
9033227
1403346
4388
3007980
13622
302081
21441
6000
217520
165091
42245
7024048
183910
286023
5183714
7493981 5183714
18582765 14216941
41
171
52826
30314
Total
61943
83140646
WEST GEORGIA COLLEGE CARROLLTON
The preceding figures do not include payments made in connection
with war contracts Expenditures in the fiscal year ended June 30
1946 on these contracts under the National Defense Program were
9481090 with offsetting income of 12800754 as compared with
payments of 39528677 and income of 39291273 for this activity
the previous year
GENERAL
The National Defense Program was practically completed at June
30 1946 and the work shops have or are being converted into living
quarters for more students
Claim was filed by the O P A against the West Georgia College for
violating ceiling prices in selling its national defense products Mr
R D Tisinger was employed by President Ingram as attorney to
represent the College and was paid 45765 which is an illegal ex
penditure
Georgia Code Section 401614 reads as follows
The department of law is hereby vested with complete and
exclusive authority and jurisdiction in all matters of law re
lating to every department of the State other than the Judi
cial and Legislative branches thereof The departments com
missions institutions offices and board of the State Gov
ernment are hereby prohibited from employing counsel in
any manner whatsoever
The 45765 expended on the employment of an attorney to repre
sent the college should be immediately refunded to the school
account
Under date of November 1 1946 Mr R D Risinger refunded to
West Georgia College the amount of 45765
The Attorney General refused to give permission for the State
to be sued and the O P A dropped the suit The amount claimed
by the O P A was approximately 170000
Books and records of the West Georgia College were found in good
condition all receipts were properly accounted for and expenditures
were within the limits of budget approvals and supported by proper
vouchers except as above noted
The President the 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 year647
UNIVERSITY SYSTEM
MIDDLE GEORGIA COLLEGE
COCHRAN648
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 7247000 38 17 41
Revenues Retained
Earning Educational Services 6945077 5707233

Total income receipts 14192077 9524474
NONINCOME
Private Trust Accounts 712178 233605
CASH BALANCES JULY 1st
Budget Funds 640681 56342 980000 980000
Private Trust Accounts

Totals 15601278 10738079

PAYMENTS
EXPENSE
Personal Services 6330253 80953 3450154 76000 297509 101656 272413 8745 484857 39461 5811533 71758 2041686 79552 250043 97544 268930 48654 820200 46336
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous

Total expense payments 11142001 9536236
OUTLAYS
Lands Improvements Contracts 22500
Equipment 327557

NONCOST
Private Trust Account 665099 177263
CASH BALANCES JUNE 30th
Budget Funds 3668257 103421 640681 56342
Private Trust Account

Totals 15601278 19738079

649
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
CURRENT BALANCE SHEET JUNE 30 1946
ASSETS Educational and General Auxiliary Enterprises
CASH ON HAND AND IN BANKS
Budget Funds Educational and General For Current Operations 248168 742589 200000 977500
For Construction Automotive Shop Equipment 1500000
Auxiliary Enterprises For Current Operations

For Veterans Housing Program
103421

Total Cash on Hand and In Bank 1851589 1920089
ACCOUNTS RECEIVABLE
U S Veterans Administration For Tuition and Fees 475000 102000
For Dormitory Rents and Boarding

Total Current Assets 2326589 2022089

LIABILITIES RESERVES FUND BALANCES AND SURPLUS
LIABILITIES
Accounts Payable
RESERVES
For Unearned Income
For Construction
Automotive Shop Equipment
For Faculty Housing Program
For Veterans Housing Program
FUND BALANCE
Private Trust Fund
SURPLUS
For Operations
Educational and General
Auxiliary Enterprises
22768
1500000
103421
700400
208025
200000
977500
636564
Total Current Liabilities
Reserves Fund Balances
and Surplus
232658
2022089650
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Middle Georgia College at Cochran ended the fiscal year on
June 30 1946 with a surplus of 700400 in its educational and gen
eral fund after providing the necessary reserve of 22768 to cover
outstanding accounts payable and reserving 1500000 for construc
tion of automotive shop and purchase of equipment
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1946 was 636564 after pro
viding reserves of 20825 for unearned income and 1177500 for
faculty and veterans housing projects
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents and other sources for educational and gen
eral purposes are transferred to the Central Office of the Regents of
the University System in Atlanta with allotments being made in
turn by the Regents to the branches with which to meet the respec
tive units operating costs
Fees rents and other revenue in the year ended June 30 1946
amounted to 1653240 which with a cash balance of 29200 on hand
at the beginning of the fiscal year made a total of 1682440 to be
accounted for all of which was transmitted to the Regents Office
in accordance with provisions of the plan adopted
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general oper
ating expenses amounted to 7729440 and was provided by allot
ment made to the College by the Regents of the University System
OPERATING COSTS
From the 7729440 available income 6349828 was expended for
educational and general operating expense and 1379612 remained
on hand increasing the 368556 cash balance held at the beginning
of the year to 1748168 on June 30 1946 and this will be available
for expenditure in the next fiscal period subject to budget reapprov651
MIDDLE GEORGIA COLLEGE COCHRAN
als after making provision for liquidation of outstanding accounts
payable
OPERATING ACCOUNTS
AVAILABLE INCOME
AUXILIARY ENTERPRISES
The plan adopted by the Board of Regents of dividing the fiscal af
fairs of the University System into two divisions
1Educational and General
2Auxiliary Enterprises
places the auxiliary enterprises on a selfsupporting basis Under this
plan funds collected with which to operate the dormitories dining
halls and other auxiliary enterprises are left with the respective insti
tutions to be placed in special bank accounts and used to provide the
best facilities possible for the amount charged without subsidy from
the institutions general funds for maintenance and utility services
The respective units of the system are to be permitted to expend
up to ninetyfive per cent of their gross income from this source for
the operating cost of the auxiliary enterprises and any profit realized
is to be used at the direction of the Board of Regents for the mainte
nance of the dormitories dining halls etc
Earnings from auxiliary enterprises in the period under review
were 1059776 from dormitory rents 4220552 from dining halls
and 11509 net income from book store and farm a total of 5291837
which was supplemented by allotment of 1200000 made to the
College by the Regents for faculty and veterans housing projects
making total income available for the period 6491837
OPERATING COSTS
From the 6491837 available income 4792173 was expended
for the current operating expense of the auxiliary enterprises and
22500 paid on buildings for veterans housing project a total of
4814673 and 1677164 remained on hand increasing the 2
42925 cash balance held at the beginning of the year to 1920089
on June 30 1946
Of this 1920089 remaining cash balance 1177500 is to be used
for faculty and veterans housing projects and the remainder will
be available for expenditure subject to budget reapprovals in the
next fiscal period
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the statement following652
MIDDLE GEORGIA COLLEGE COCHRAN
YEAR ENDED JUNE 30TH
BY ACTIVITY EDUCATIONAL AND GENERAL Administration 1946 1329203 1945 1138118 1975604 347353 3584526 1944 1305625 4478598 355721 5926335
Plant 1441074
Library 345976
Instruction 3233575
Total Educ General 6349828 7045601 12066279
AUXILIARY ENTERPRISES Dormitories 1019440 580108 2200816 16150 21118 1244897 13293337 156 50
Dining Halls 3775398
Farm 19835
Student Activities 246 20

Total Auxiliary Enterprises 4814673 2818192 14578504
Total Expenditures All Activities 11164501 9863793 26644783

BY OBJECT Personal Services 6330253 5811533 71758 2041686 79552 250043 97544 268930 48654 46336 820200 11511680 380 50
Travel Expense 80953 3450154 76000 297509 101656 272413 8745 39461 484857
Supplies and Materials Communication Services Heat Light Power Water Printing Publicity 11841957 122960 433676 759 47
Repairs Alterations 324350 5i9650 404728 1371785
Insurance Bonding Miscellaneous
Equipment

Total Expense Payments OUTLAY Buildings Equipment 11142001 22500 9536236 327557 26644783
Total Cost Payments 11164501 9863793 26644783
Number of Employees at June 30th Average Enrollment Civilian Army Air Force Students 19 219 219 28995 16 113 30 58 478

Totals 113 62350 24940 537
Annual Student per Capita Cost Education and General 22470 27148
Auxiliary Enterprises 21984
Totals 50979 87290 49618

653
MIDDLE GEORGIA COLLEGE COCHRAN
In the year ended June 30 1944 enrollment was largely Army Air
Force Students and expenditures were considerably above those of
normal operations
PRIVATE TRUST FUNDS
Private Trust or Agency Funds being administered at June 30 1946
amounted to 103421 and the balances to the several accounts are
detailed on Page 7 of the within report
GENERAL
The President of the College is bonded in the amount of 200000
and the Treasurer for 500000
All receipts for the period under review were properly accounted
for and expenditures were within the limits of budget approvals and
supported by proper voucher
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 year655
UNIVERSITY SYSTEM
NORTH GEORGIA COLLEGE
DAHLONEGA656
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
NONINCOME
Public Trust Funds
Gifts
Income
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
Public Trust Funds
Totals
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
Contracts
Equipment
NONCOST
Public Trust FundsInvestments
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Accounts
1946
36214200
320000
26617684
Totals
Includes U S Bondstemporary investment
7692
5365949
8794851
1315008
534
17126550
172902
10941611
189129
959004
139842
233979
164850
26086
1789347
297979
738500
5707466
39166956
8226
973491
1945
9548666
160000
28218647
Total income receipts 63151884 37927313
300000
534
7043942
1503951
773977
78635918 47549717
16294777
116405
10193939
153089
1144881
223737
197396
120023
28894
696367
300606
32041279 29470114
842783
323516
300000
6502911
8794851
534
1315008
78635918 47549717
6000000
6000000657
NORTH GEORGIA COLLEGE DAHLONEGA
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
Cash on Deposit and On Hand 341487 03
Temporary Investments Held as Cash
U S Bonds
Public Trust Fund Investments
Accounts Receivable
6000000
300000
379937
Total Assets
40828640
LIABILITIES
EDUCATIONAL AND GENERAL LIABILITIES
Accounts Payable Pur Requisitions
Due ASTRP Unsued Balance
Architects Contracts
EDUCATIONAL AND GENERAL
Current Surplus
PLANT FUNDS RESERVES
Manual Arts Bldg U S Bonds
Faculty Apartment House Cash
Science Bldg Cash
AUXILIARY ACTIVITIES
Cash Surplus
Cash Surplus College Exchange
PUBLIC TRUST FUND
E D Moore Student Loan Fund Principal
E D More Student Loan Cash for Loans
PRIVATE TRUST OR AGENCY ACCOUNTS
Due Withholding Tax for College Exch
Agency Funds Scheduled
REVENUE COLLECTION ACCOUNT
Due Regents of University System
Total
1749880
1076765
500000
6000000
3964000
21500000
3100136
241938
300000
8226
30
973491
3326645
1409339
31464000
3342074
308226
973521
4835
40828640
The balance sheet excludes current inventories of supplies and omits
certain invested funds carried in building reserves which are reported
i m Regents of the University System Regents Office audit report
658
NORTH GEORGIA COLLEGE DAHLONEGA
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The North Georgia College at Dahlonega ended the fiscal year
on June 30 1946 with a surplus of 1409339 in its educational and
general fund after providing reserve of 1749880 to cover outstand
ing accounts payable 500000 for architects contract and 10
76765 due A S T R P for unused balance
The college had also set up plant fund reserves on this date of
6000000 for manual arts building 3964000 for faculty apartment
house and 21500000 for science building
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1946 was 3342074
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents and other sources for educational and gen
eral purposes are transferred to the Central Office of the Regents of
the University System in Atlanta with allotments being made in
turn by the Regents to the branches with which to meet the respective
units operating costs
Revenue collection account for the year ended June 30 1946 shows
2857736 was received in academic fees 5772766 from U S Army
A S T R P for instructional costs and 409522 from other
sources a total of 9040024 of which 9035189 was transmitted
to the Regents in compliance with provisions of the plan adopted
and 4835 remained on hand to be funded in the next fiscal period
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general ex
pense amounted to 46994328 of which 19749389 was allotment
by the Regents for current operating costs 4000000 for construc
tion of faculty apartment and 21500000 to be used for science
building a total allotment of 45249389 and 1744939 revenue re
ceipts from U S Army Educational program and other sources re
tained by the College659

NORTH GEORGIA COLLEGE DAHLONEGA
OPERATING COSTS
From the 46994328 income provided 16859222 was expended
tor the current operating expense of the College 738500 for lands
buildings and permanent improvements and 29396606 remained on
hand increasing the 6423441 cash balance held at the beginning
of the year to 35820047 on June 30 1946
i JiooIi6n n thiS remainin cash balance is for liquidation of
149880 m outstanding accounts payable 500000 is reserved for
contracts to mature 1076765 for unused balance of U S Army
Educational Program funds 31464000 is to be used for new build
ings and the remainder will be available for operations in the next
fiscal period subject to budget reapprovals
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
The plan adopted by the Board of Regents of dividing the fiscal
affairs of the University System into two divisions
1Educational and General
2Auxiliary Enterprises
places the auxiliary enterprises on a selfsupporting basis Under this
plan funds collected with which to operate the dormitories dining
halls and other auxiliary enterprises are left with the respective
institutions to be placed in special bank accounts and used to pro
vide the best facilities possible for the amount charged without sub
sidy from the institutions general funds for maintenance and utility
services
The respective units of the System are to be permitted to expend
up to ninetyfive per cent of their gross income from this source for
the operating cost of the auxiliary enterprises and any profit realized
is to be used at the direction of the Board of Regents for the mainte
nance of the dormitories dining halls etc
Total income from earnings of auxiliary enterprises at the College
in the year just closed was 16152721 of which 2785923 was
from dormitories 10568509 from dining halls 1721955 farm prod
uce and milk used in dining halls and 1076334 from other sources
OPERATING COSTS
From the 16152721 available income 15182057 was expended
for the current operating expenses of the dormitories dining halls660
NORTH GEORGIA COLLEGE DAHLONEGA
and other auxiliary enterprises and 970664 remained on hand in
creasing the 2371410 cash balance held at the beginning of the
period to 3342074 on June 30 1946 which remaining funds will
be available for expenditure in the next fiscal period subject to budget
reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for all activities the past year are compared with
those for the previous year ended June 30 1945 in the statement fol
lowing
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration
General
Plant
Library
Instruction
2598720
1277750
3524662
650906
9545684
2065618
2708209
670891
8268125
Total Educational and General 17597722 13712843
AUXILIARY ENTERPRISES
Dining Halls
Dormitories
Farm and Dairy
College Inn
Physical Education
Student Activities
Infirmary
U S Army Educational Program
Total Auxiliary Enterprises
Total Expenditures
All Activities
10322307
2462468
2132025
265257
32779779
67
533
61500
10756339
1474681
1798763
158429
112358
187942
2435058
15182057 16923570
30636413
78
562
54513
Number of Employees at June 30
Average Enrollment
Annual Student Per Capita Cost
PUBLIC TRUST FUNDS
Student Loan Funds on June 30 1946 amounted to 308226 of
which 300000 principal was invested in U S Bonds and 8226
in cash was held for making new loans661
NORTH GEORGIA COLLEGE DAHLONEGA
PRIVATE TRUST FUNDS
Private Trust and Agency Funds held on June 30 1946 had a cash
balance of 973521 of which 973491 was for accounts as detailed
on page 9 and 030 was for U S Taxes to be remitted the Collector
of Internal Revenue
GENERAL
The President of the College is bonded in the amount of 200000
and the Account Bookkeeper and Business Manager for 500000
each
All receipts for the period under review were properly accounted
for and expenditures were within the limits of budget approvals and
supported by proper voucher
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 year663
UNIVERSITY SYSTEM
SOUTH GEORGIA COLLEGE
DOUGLAS
664
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
RECEIPTS
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements
Contracts
Equipment
CASH BALANCES JULY 30th
Budget Funds
Totals
1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 9903516
Revenues Retained
Earnings Education Services 5192437
Total income receipts 15095953
137655
Totals 15233608
73140
6620127
15233608
1945
3564000
3249085
6813085
496894
7309979
4917328 4015621
39654 25171
2344893 1470141
85686 56586
208933 173739
122661 77611
71811 207583
11575 1320
20465 23354
674280 504316
43055 42582
8540341 6598024
574300
137655
7309979SOUTH GEORGIA COLLEGE DOUGLAS
665
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
Educational
and
General
Auxiliary
Enterprises
CASH ON HAND AND IN BANK Educational and General For Operations 264533 400000 5000000
For Watermain Extension
For Central Heating Plant
Auxiliary Enterprises For Operations 721144 132676 101774
For Student Activities
For Airport Rentals

Total Cash on Hand and in Bank 5664533 955594
ACCOUNTS RECEIVABLE
Refunds due from U S Government
for Veterans Fees
Total
277250
5941783
955594
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
None Reported
RESERVES
For Unearned Income
Fees
Boarding
For Watermain Extension
For Central Heating Plant
For Student Activities
For Airport Rentals
Total Reserves
64400
400000
5000000
5464400
266000
132676
101774
500450
SURPLUS
For Operations
Educational and General
Auxiliary Enterprises
Total Current Liabilities
Reserves and Surplus
477383
455144
5941783
955594666
SOUTH GEORGIA COLLEGE DOUGLAS
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The South Georgia College at Douglas ended the fiscal year on
June 30 1946 with a surplus of 477383 in its educational and gen
eral fund after providing reserves of 64400 for unearned income
400000 for watermain extension and 5000000 for construction
of a central heating plant
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1946 was 455144 and
266000 had been reserved for unearned income 132676 for stu
dent activities and 101774 for airport rentals
REVENUE COLLECTIONS
Since July 1 1945 all earnings from fees rents and other sources
for educational and general purposes have been transmitted to the
Central Office of the Regents of the University System in Atlanta
with allotments being provided in turn by the Regents to the branches
with which to meet the respective units oprating costs
Fees collected in the year ended June 30 1946 by the South Georgia
College amounted to 1167731 all of which was transferred to the
Board of Regents together with a balance of 1000 held at the begin
ning of the period in compliance with the provisions of the plan
adopted by the Regents
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general
operating expenses amounted to 11072247 and was provided by
allotment made to the College by the Regents of the University Sys
tem
OPERATING COSTS
From the 11072247 income provided 5406714 was expended
for educational and general operating costs and 5665533 remained
on hand 1000 of which was offset by overdraft of like amount
400000 is reserved for watermain extension 5000000 is to be667
SOUTH GEORGIA COLLEGE DOUGLAS
used for construction of central heating plant and 264533 will be
available for expenditure in the next fiscal period subject to budget
approvals
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
The procedure of dividing the fiscal affairs of the university system
into two divisions
1Educational and General
2Auxiliary Enterprises
adopted by the Regents places the auxiliary enterprises on a self
supporting basis Under this plan funds collected with which to oper
ate the dormitories dining halls and other auxiliary enterprises are
left with the respective institutions to be placed in special bank
accounts and used to provide the best facilities possible for the
amount charged without subsidy from the institutions general
funds for maintenance and utility services The respective units of
the system are to be permitted to expend up to ninetyfive per cent of
their gross income from this source for the operating costs of the
auxiliary enterprises and any profit realized is to be used at the direc
tion of the Board of Regents for the maintenance of the dormitories
dining halls etc
Total income for the operation of the auxiliary enterprises at the
College in the year just closed was 4024706 of which 658700 was
from dormitory rents 2828588 for board 170623 physical edu
cation fees and charges 196249 farm income 173600 from air
port rentals and a net loss of 3054 from bookstore operations
OPERATING COSTS
From the 4024706 available income for the period 3206767
was expended for the operating expense of dormitories dining halls
and other auxiliary enterprises and 817939 remained on hand in
creasing the 137655 held at the beginning of the year to 955594
at June 30 1946 Of this 955594 remaining cash balance 132676
is reserved for student activities 101774 for airport rentals and
721144 will be available for expenditure for operating cost of aux
iliary enterprises in the next fiscal period subject to budget approval
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past two years
are compared in the statement following668
SOUTH GEORGIA COLLEGE DOUGLAS
YEAR ENDED JUNE 30
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration
General
Operations and Grounds
Library
Instruction
Total Educational and General
AUXILIARY ENTERPRISES
Dormitories
Dining Halls
Farm
Physical Education
Airport
Total Auxiliary Enterprises
Total Expenditures
All Activities
BY OBJECT
EDUCATIONAL AND GENERAL
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance and Bonding
Equipment
Miscellaneous
Total Expense Payments
OUTLAY
Land
Equipment
Total Educational General
AUXILIARY ENTERPRISES
Personal Services
Supplies and Materials
Communication Services
Heat Light Power Water
Repairs
1946
1072155
236677
886564
650061
2561257
542354
2483937
64812
43838
71826
8613481
3975308
39654
359119
85361
44120
122661
50805
6175
20465
615256
14650
5333574
73140
5406714
942020
1985774
325
164813
21006
1945
1143296
1356616
208460
2138687
5406714
4847059
506140
1690884
128241
3206767
2325265
7172324
3211131
25171
180327
56586
45551
77611
181337
1100
16334
449628
27983
4272759
574300
4847059
804490
1289814
128188
26246SOUTH GEORGIA COLLEGE DOUGLAS
669
1946
1945
Rents 5400 59024 28405 220
Insurance and Bonding 7020
Equipment 54688
Miscellenaous 14599

Total Auxiliary Enterprises 3206767 2325265

Total Expenditures All Activities 8613481 7172324

Number of Employees June 30 17 16

Average Enrollment for Year Ended June 30 14675 127

Annual Student Per Capita Cost Educational and General Auxiliary Enterprises 36843 21852 38166 18309

Total 58695 56475

GENERAL
The airport is leased from the Federal Government for housing of
students and any and all rentals may be spent for repairs and up
keep but any remaining balance goes to the U S Government
The President of the College is bonded in the amount of 500000
the Bookkeeper for 250000 and the Assistant Bookkeeper for
200000 These amounts appear inadequate however in view of the
large amount of cash handled at the institution
All receipts for the period under review were properly accounted
for and all expenditures were within the provisions of State law
and limits of budget approvals
Books and records were found in good condition and appreciation is
expressed to the officials and staff of the College for the cooperation
and assistance given the State Auditors office during this examina
tion and throughout the year671
UNIVERSITY SYSTEM
GEORGIA EXPERIMENT STATION
EXPERIMENT672
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants from U S Government
Donations
Earnings Development Servcies
Total income receipts
NONINCOME
Private Trust
CASH BALANCES JULY 1st
Budget Funds
Private Trust
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Contracts
1946
15275000
18449988
4447837
8944210
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Private Trust
180000
5267112
26868585
760956
7563223
169781
544483
482365
1364836
53910
69627
1815912
55134
194000
798194
2060996
9582145
180000
1945
8261386
17752292
3408178
9701474
47117035 39123330
5936526
50000
52564147 45109856
23454768
698674
8573113
157483
504133
516938
1217727
99124
42791
3784072
48782
Total expense payments 39748812 39097605
136745
480014
78380
50000
5267112
Totals 52564147 45109856
NOTEInclude Southern Piedmont Experiment Station at Watkinsville673
GEORGIA EXPERIMENT STATION EXPERIMENT
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
BUDGET FUNDS INCL SOU PIEDMONT STA
Cash on Hand and in Banks
Accounts Receivable
TVA Reimbursements 306760
Solvay Process Co 104465
USDA Labor Refunds 24000
9582145
435225
Total
10017370
LIABILITIES
BUDGET FUNDS
Accounts Payable
Unliquidated Purchase Orders
Reserve to Complete Research for
Freeport Sulphur Co
National Peanut Council
Reserve for Building Construction
Reserve for Housing Project
Reserve for Future Budgeting
Eatonton Area Sale of Timber
Surplus Sou Piedmont Exp Sta Sales Fund
Surplus Ga Experiment Station
35000 25889 217345 1378932
60889

5000000 500000

2546760
I 298398 15339

10017370
674
GEORGIA EXPERIMENT STATION EXPERIMENT
SUMMARY
FINANCIAL CONDITION
The Georgia Experiment Station at Experiment Georgia ended
the fiscal year on June 30 1946 with a surplus of 313737 after
providing the necessary reserve of 1596277 to cover outstanding
accounts payable and unliquidated purchase orders and reserving
60889 for cooperative project funds from sponsordonors on specific
research 5500000 for building construction and housing projects
and 2546467 income from sale of Eatonton area timber to be al
lotted and budgeted in future periods
Assets on this date consisted of 9582145 cash on hand and in
bank and 435225 reimbursements receivable from cooperative
project donors
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents sales and other sources for educational and
general purposes are transferred to the Central Office of the Regents
of the University System in Atlanta with allotments being made in
turn by the Regents to the branches with which to meet the respective
units operating costs
In the fiscal year ended June 30 1946 the Experiment Station re
ceived 18449988 in Grants from the U S Government 4447837
in donations and had 4815958 earnings from sales and rents a
total of 27713783 all of which was transmitted to the Central Office
of the Board of Regents together with a cash balance of 5210527
held at the beginning of the period on July 1 1945
AVAILABLE INCOME
Income for the operating expense of the Experiment Station in the
year ended June 30 1946 was 52327562 of which 48199310 was
provided through allotment by the Board of Regents and 4128252
revenues retained by the Station
The 4128252 revenue retained consisted of 2546467 from
timber sales in the Eatonton area and 1581785 sales and rents at
the Southern Piedmont Station
OPERATING COSTS
From the 52327562 available income 39748812 was expended
for the current operating expense of the Station 1800000 was paid675
GEORGIA EXPERIMENT STATION EXPERIMENT
for 644 acres of land and 1253190 for buildings and permanent im
provement a total of 42802002 and 9525560 remained on hand
increasing the 56585 cash balance held at the beginning of the
period to 9582145 at June 30 1946
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable and purchase orders 5500000 has
been reserved for building construction and housing projects and
the remiander will be available for expenditure subject to budget
approvals in the next fiscal period
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following
YEAR ENDED JUNE 30
BY ACTIVITY
1946
1945
1944
Administration 2387430
Plant 4431281
Library 410983
Research 34232336
Piedmont Experiment Station 1339972
Totals 42802002
3262984
2699744
359162
32332466
1138388
2338129
2171688
299065
24358856
784143
39792744 29951881
BY OBJECT
Personal Services 26868585
Travel Expense 760956
Supplies and Materials 7563223
Communication Services 169781
Heat Light Power Water 544483
Printing Publicity
Repairs
Rents
Insurance and Bonding
Equipment
Miscellaneous
482365
1364836
53910
69627
1815912
55134
23454768
698674
8573113
157483
504133
516938
1217727
99124
42791
3784072
48782
18932318
364868
6787891
115512
613296
356995
463791
69618
429058
1628672
36941
Total Expense Payments 39748812 39097605 29798960
OUTLAY
Lands Buildings and
Permanent Improvements
3053190
695139
152921
Totals 42802002 39792744 29951881676
GEORGIA EXPERIMENT STATION EXPERIMENT
GENERAL
The Georgia Experiment Station is operated in cooperation with
and under the supervision of the Division of Experiment Stations of
the U S Department of Agriculture for the purpose of agricultural
research and the Federal funds appropriated are subject to audit by
the Federal Government and must be expended in the fiscal year under
regulations provided in the Grants
This report covers the operations of the Station at Experiment
with substations at Blairsville and the project at Eatonton as well
as the Southern Piedmont Experiment Station Sales fund a project
at Watkinsville
Dr H P Stucky is Director and Treasurer and is bonded in the
amount of 2000000 Miss Julia Grant bookkeeper is bonded in the
amount of 1000000
All receipts for the period under review were properly accounted
for and expenditures were within the limits of budget approvals and
supported by proper voucher
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 year677
UNIVERSITY SYSTEM
FORT VALLEY STATE COLLEGE
FT VALLEY678
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Transfers from Public Trust Funds
Revenues Retained
Donations
Earnings Educational Services
Total income receipts
NONINCOME
Public Trust Funds
Income on Investments
1946
14912849
81000
2357362
14639396
Transfers to Budget Funds
Investments

Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Totals
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
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Accounts
170239
81000
403280
890157
478447
17104488
777874
7757983
322225
639489
333224
57614
22310
21240
81000
1271302
160180
1945
9241595
81000
3290000
11871560
31990607 24484155

678105
384169
400000
225620
3327175
167686
177660
187179
81000
372021
597572
400247
33851730 25960174
14158222
734985
6320359
274498
546015
199987
48184
64075
31790
81000
127967
392075
28491315 22979157
973513
238900
400000
890157
478447
Totals
33851730 25960174679
FORT VALLEY STATE COLLEGE FORT VALLEY
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ON HAND AND IN BANK
Budget Funds
Educational and General
Auxiliary Enterprises
Revenue Collections
Public Trust Funds
Private Trust Funds
Educational
and
General
2122199
190891
167686
177660
Auxiliary
Enterprises
1014085
Total Cash on Hand in Bank
ACCOUNTS RECEIVABLE
Educational and General
Auxiliary Enterprises
INVESTMENTS
Public Trust Funds
Stocks and Bonds
2658436 1014085
473888
3852921
206230
Total Current Assets
6985245
1220315
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
LIABILITIES
Accounts Payable
Construction Contracts to Mature
RESERVES
For Restricted Funds
Rosenwald Fund
G E B Fund
For Revenues to be Transmitted
to the Regents Office
For Veterans Housing Projects
FUND BALANCES
Public Trust Funds
Private Trust Funds
SURPLUS
For Operations
Educational and General
Auxiliary Enterprises
Total Current Liabilities
Reserves Fund Balances
and Surplus
947929
699395
30000
214312
190891
4020607
177660
704451
169529
1000000
50786

6985245
1220315
Note Teachers salaries pledged for July and
August 1946 in the amount of 950000
not included in above statement680
FORT VALLEY STATE COLLEGE PORT VALLEY
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Fort Valley State College colored at Fort Valley ended the
fiscal year on June 30 1946 with a surplus of 704451 in its educa
tional and general fund after providing reserves of 947929 to cover
accounts payable and unliquidated purchase orders and 699395 for
construction contracts to mature and held 244312 funds for re
stricted purposes and 190891 revenue collections to be transmitted
to the Central Office of the Regents of the University System
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1946 was 50786 after re
serve of 169529 had been provided for outstanding accounts pay
able and 1000000 had been reserved for Veterans Housing project
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents and other sources for educational and gen
eral purposes are transferred to the Central Office of the Regents of
the University System in Atlanta with allotments being made in
turn by the Regents to the branches with which to meet the respec
tive units operating costs
In the year ended June 30 1946 revenue collections were 1768895
vocational funds received from the State Department of Education
4689076 tuition and fees 2357362 in gifts from private sources
1377500 from insurance claim and 200100 from rents and other
sources a total of 10392933 which with a cash balance of 336506
on hand at the beginning of the year made 10729439 to be accounted
for
Of the 10729439 to be accounted for 10538548 was transferred
to the Regents in compliance with provisions of the plan adopted and
190891 remained on hand June 30 1946 to be transmitted in the
next fiscal period681
FORT VALLEY STATE COLLEGE FORT VALLEY
OPERATING ACCOUNTS
AVAILABLE INCOME
EDUCATIONAL AND GENERAL
Income with which to meet the years educational and general
expenses amounted to 23046679 and was provided by 22682502
allotment by the Regents 81000 endowment income for pensions
and 283177 insurance claim
The 283177 from insurance represents a portion of the 1660677
fire loss claim collected in the period 283177 being retained by the
College in its Educational and General Fund and 1377500 deposited
in Revenue Collections account and transmitted to the Regents
OPERATING COSTS
From the 23046679 available income 20200630 was expended
for the years educational and general operating expense 678105
for new building and 384169 for purchase of new equipment a
total of 21262904 and 1683775 remained on hand increasing the
338424 cash balance held at the beginning of the year to 2122199
on June 30 1946
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable 699395 is reserved for completion of
construction contracts 244312 reserved for restricted purposes and
the remainder will be available for expenditure in the next fiscal
period subject to budget reapprovals
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
The plan adopted by the Board of Regents of dividing the fiscal
affairs of the University System into two divisions
1Educational and General
2Auxiliary Enterprises
places the auxiliary enterprises on a selfsupporting basis Under this
plan funds collected with which to operate the dormitories dining
halls and other auxiliary enterprises are left with the respective
institutions to be placed in special bank accounts and used to pro
vide the best facilities possible for the amount charged without sub
sidy from the institutions general funds for maintenance and utility
services
The respective units of the System are to be permitted to expend
up to ninetyfive per cent of their gross income from this source for682
FORT VALLEY STATE COLLEGE PORT VALLEY
the operating cost of the auxiliary enterprises and any profit realized
is to be used at the direction of the Board of Regents for the mainte
nance of the dormitories dining halls etc
AVAILABLE INCOME
Earnings from auxiliary enterprises in the year ended June 30
1946 were 8089543 of which 744330 was from dormitory rents
6661611 from dining halls 676702 from farm and dairy and
6900 from laundry in addition to which 1000000 allotment was
received from the Regents for Veterans Housing Project making
total income available for the period 9089543
OPERATING COSTS
From the 9089543 available income 8290685 was expended
for the operating expenses of dormitories dining halls and other
auxiliary enterprises and 798858 remained on hand increasing the
215227 cash balance held at the beginning of the year to 1014085
on June 30 1946 which will be available for expenditure in the next
fiscal period subject to budget reapprovals after providing for
liquidation of outstanding accounts payable
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the statement following
BY ACTIVITY 1946 1945 1944
YEAR ENDED JUNE 30
EDUCATIONAL AND GENERAL
Administration
Plant
Library
2397250
4940093
959708
Instruction 11436818
Vocational 1529035
1971534
5127254
713646
8871939
1521537
2519142
4908142
532901
8150265
Total Educa Genl
AUXILIARY ENTERPRISES
Dormitories
Dining Halls
Farm and Dairy
Laundry
21262904 18205910 16110450
1163762
6285950
482602
358371
499802
4860813
312789
312256
277170
3637219
309775
217973
Total Auxiliary Ent
Total Expenditures
All Activities
8290685 5985660 4442137
29553589 24191570 20552587683
FORT VALLEY STATE COLLEGE FORT VALLEY
YEAR ENDED JUNE 30
BY OBJECT
1946
Personal Services 17104488
Travel Expense 777874
Supplies and Materials 7757983
Communication Services 322225
Heat Light Power Water 639489
Printing Publicity 333224
Repairs
Rents 22310
Insurance Bonding 21240
Pensions 81000
Equipment 1271302
Miscellaneous 160180
1945
1944
Total Expense Payments 28491315
14158222 11235016
734985 607066
6320359 5221931
274498 250245
546015 534699
199987 229076
48184 57614
64075 55685
31790 560118
81000 81000
127967 424862
392075 369075
22979157 19626387
OUTLAY
Land Buildings and
Permanent Improvements 678105
Equipment 384169
973513
238900
Number of Employees
at June 30
Average Enrollment
Annual Student Per Capita Cost
Educational and General
Auxiliary Enterprises
60 52

431 358

49334 50855
19235 16719
Totals
68569
67574
926200
Total Cost Payments 29553589 24191570 20552587
49
298
54062
14906
68968
PUBLIC TRUST FUNDS
The endowment fund of the College is carried at acquired book
value plus subsequent additions and on June 30 1946 amounted to
4020607 Assets of the fund on this date consisted of 167686
cash in bank and 3852921 invested in stocks and bonds as listed
on page 9 of the within report
Under the provisions of the trust agreement as set up by court
proceedings and approved by the Board of Regents 81000 of the fund
income is used each year to pay pensions of certain designated em
ployees of the College684
FORT VALLEY STATE COLLEGE FORT VALLEY
PRIVATE TRUST FUNDS
Private Trust or Agency Funds being administered at June 30
1946 amounted to 177660 of which 32713 was student and faculty
organization gifts 89579 student activities and 55368 student
deposits
GENERAL
The President and the Treasurer of the College are each bonded
m the amount of 750000
Books and records were found in good condition all receipts for the
period under review were properly accounted for and expenditures
were within the limits of budget approvals and supported by proper
voucher
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 year685

UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE FOR WOMEN
MILLEDGEVILLE686
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
RECEIPTS 1946 1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 38513239 29856796
Revenues Retained
Earnings Educational Services 56209659 72295344
Gifts 101909 MOOOO
Total income receipts 94824807 102292140
NONINCOME
Public Trust Funds
Income on Investments 114698 1420 52
Gifts for principal lJ9o0 1968 29
Investments 235684 118707
Transfers Other Units 23812 153 59
Private Trust Accounts 9571305 7695433
CASH BALANCES JULY 1st
Budget Funds 6367 84 3
Public Trust Funds 2661675 23314 72
Private Trust Funds 1019112 617717
Totals 109266877 113811702687
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PAYMENTS
1946
1945
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
50071644
661418
24389159
544155
3778140
427021
50613
132750
353841
1062051
853915
46002613
704789
35203597
530246
4083062
444110
151721
255485
146672
3428014
1643661
Total expense payments 82324707 92593970
OUTLAYS
Equipment
Lands Improvements
Personal Services
Supplies Materials
Heat Light Power Water
Rents
Miscellaneous
Contracts
Total outlay payments
1126240
1989855
3617588
7239
30000
104500
180000
2756630
1715339
3580763
1410647
7055422
9463379
NONCOST
Public Trust Funds
Investments 20000
Expense 100000
Private Trust Accounts 9078905
CASH BALANCES JUNE 30th
Budget Funds 6081462
Public Trust Funds 3094869
Private Trust Funds 1511512
Totals 109266877
42744
100000
7294038
636784
2661675
1019112
113811702688
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH IN BANK
Budget Funds
General Education 2284050
Auxiliary Enterprises 3791412
Public Trust Funds
Private Trust or Agency Funds
Revenue Collection Account
6075462
3094869
1511512
6000
10687843
INVESTMENTS
Public Trust Fund
Bonds
Student Notes
Equity in Beeson Hall
Total
1378650
1206038
380827
2965515
13653358
LIABILITIES
CASH LIABILITIES
Accounts Payable
General Education 41098
Auxiliary Enterprises 235808
RESERVE
For Purchase Orders Outstanding
General Education 1057876
Auxiliary Enterprises 1270050 2327926
Public Trust Funds 6060384
Private Trust Funds 1511512
For Unearned IncomeAuxiliary Enterprise 1363200
For Revenue to be transmitted to Regents 6000
SURPLUS
For OperationsGeneral Education 1185076
Auxiliary Enterprises 922354
Total
276906
11269022
2107430
13653358689
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Georgia State College for Women Milledgeville ended the fiscal
year on June 30 1946 with a surplus of 1185076 in its educational
and general fund after providing the necessary reserve of 1098974
to cover outstanding accounts payable and unliquidated purchase
orders
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1946 was 922354 after re
serve of 1505858 had been provided for outstanding accounts pay
able and encumbrances and 1363200 reserved for unearned income
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents and other sources for educational and general
purposes are transferred to the Central Office of the Regents of the
University System in Atlanta with allotments being made in turn
by the Regents to the branches with which to meet the respective
units operating costs
Under this plan the revenue collections account showed total re
ceipts for the year of 13461745 of which 1028848 was from the
State Department of Education 10151638 was from tuition and fees
1728500 from Baldwin County Board of Education for practice
school expense and 552759 from sales rents gifts and other sources
Of the 13461745 revenue collections to be accounted for 134
55745 was transmitted to the Board of Regents in conformity with
the plan adopted and 6000 remained on hand on June 30 1946 to
be transferred in the next fiscal period
OPERATING ACCOUNTS
AVAILABLE INCOME
EDUCATIONAL AND GENERAL
Income with which to meet the years educational and general ex
pense amounted to 50388839 and was provided by 47849945 allot
ment made to the College by the Regents together with 518191
vocational funds from the State Department of Education and 20
60069 accounts receivable realized from the U S Navy and retained690
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
by the Unit from which 39366 was transferred to the Revenue
Collection account

OPERATING COSTS
From the 50388839 available income 48104789 was expended
for educational and general operating expense and 2284050 re
mained on hand
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable and encumbrances and the remainder
will be available for expenditure subject to budget reapprovals in
the next fiscal period
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
The plan adopted by the Board of Regents of dividing the fiscal
affairs of the University System into two divisions
1Educational and General
2Auxiliary Enterprises
places the auxiliary enterprises on a selfsupporting basis Under
this plan funds collected with which to operate the dormitories din
ing halls and other auxiliary enterprises are left with the respective
institutions to be placed in special bank accounts and used to pro
vide the best facilities possible for the amount charged without sub
sidy from the institutions general funds for maintenance and utility
services
The respective units of the System are to be permitted to expend
up to ninetyfive per cent of their gross income from this source for
the operating cost of the auxiliary enterprises and any profit realized
is to be used at the direction of the Board of Regents for the mainte
nance of the dormitories dining halls etc
AVAILABLE INCOME
Income from earnings of auxiliary enterprises at the College in
the year just closed was 41929968 of which 6803293 was from
dormitory rents 29250929 from dining halls and cafeteria 37
81633 from laundry 1338686 from realization of U S Navy Pro
gram accounts receivable and 755427 from sales gifts and other
sources
In addition to the 41929968 from earnings 2500000 allotment
was received from the Board of Regents making total income availa
ble for the year 44429968691
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
OPERATING COSTS
From the 44429968 available income for the period 34499351
was expended for the current operating expense of the dormitories
dining halls and other auxiliary enterprises 1026807 for purchase
of new equipment 5662682 for construction of new buildings and
permanent improvements and 86500 for equity in Beeson Hall and
3154628 remained on hand increasing the 636784 cash balance
held at the beginning of the year to 3791412 on June 30 1946
Of this 3791412 cash balance 1505858 is for liquidation of out
standing accounts payable and encumbrances 1363200 is reserved
for unearned income and the remaining 922354 represents surplus
available for expenditure subject to budget reapprovals in the next
fiscal period
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past two years
are compared in the statement following
YEAR ENDED JUNE 30
BY ACTIVITY 1946 7574662 1945
EDUCATIONAL AND GENERAL f 6809097
8253853 6364074
2094588 1836950
27996590 23566551
1905663 356551
Student Activities Now Priv Tr OUTLAY Land Buildings and Equipment Fund 279433 569781
Subtotals
Navy Training School Program
48104789
39503004
1485411
Total 48104789 40988415
AUXILIARY ENTERPRISES
Dormitories
Dining Halls
Cafeteria
Laundry
Livestock Project
5271337 4080442
21709101 16424635
4384066 3850048
2900191 3118888
234656 222016
692
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
YEAR ENDED JUNE 30
OUTLAY
Land Buildings and Equipment
Subtotals
Navy Training School Program
Total Auxiliary Enterprises
Total Expenditures
All Activities
1946
6775989
41275340
1945
9463379
37159408
23909526
41275340 61068934
89380129 102057349
BY OBJECT
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power and Water
Printing Publicity
Repairs
Rents
Insurance and Bonding
Equipment Replacements
Miscellaneous
Total Expense Payments
OUTLAY
Permanent Improvements Construction
Land Buildings Purchased
Equipment
Total Cost Payments
Number of Employees at June 30th
Average Enrollment Regular Students
Navy Waves Students
Total
Annual Student Per Capita Cost
Educational and General
Auxiliary Enterprises
Totals

50071644
661418
24389159
544155
3778140
427021
50613
132750
353841
1062051
853915
5662682
266500
1126240
165
1161
1161
41434
35551
76985
46002613
704789
35203597
530246
4083062
444110
151721
255485
146672
3428014
1643661
82324707 92593970
5296102
1410647
2756630
89380129 102057349
140
910
565
1475693
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
Since a large part of the enrollment at the Georgia State College
for Women in the previous fiscal year ended June 30 1945 was com
posed of Navy Students Waves for which the U S Government pro
vided funds annual student per capita cost has not been shown in
the foregoing comparative statements
PUBLIC TRUST FUNDS
On June 30 1946 the College held 5923651 in Student Loan
Funds and 136733 Endowment Funds a total of 6060384 of
which 3084869 was cash in bank 1378650 invested in stocks and
bonds 1206038 in Student Notes and 380827 equity in Beeson
Hall
PRIVATE TRUST OR AGENCY FUNDS
Private Trust funds being administered at June 30 1946 amounted
to 1511512 of which 984855 was for student activity accounts
125698 CocaCola Recreational Fund 344505 for Student Union
and 56454 deposits in Student Bank
GENERAL
The President of the College is bonded in the amount of 1000000
the Business Manager and Treasurer for 2500000 and the Book
keeperSecretary for 500000
Books and records were found in good condition all receipts for
the period under review were properly accounted for and expenditures
were within the limits of budget approvals and supported by proper
vouchers
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 dili
gence in following in their expenditures the approved budgets695
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE
SAVANNAH696
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants from U S Government
Earnings Educational Services
NONINCOME
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
Private Trust Account
Totals
PAYMENTS
6742099
3521698
9283461
1015950
3330255
188128
11325652
3521698
6825202
Total income receipts 19547258 21672552
362542
708455
24081591 22743549
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
OUTLAYS
Lands Buildings
Equipment
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
10491674
98631
3938536
115201
411752
36681
129948
14760
66956
995147
41015
Total expense payments 16340301
1066100
920834
5471112
283244
10223460
274279
4099131
141553
439814
220298
96719
23426
62868
563105
41930
16186583
549900
2314269
174414
3330255
188128
Totals 24081591 22743549GEORGIA STATE COLLEGE SAVANNAH
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
697
REVENUE ACCOUNT
Cash and in Bank 114218
Refunds due from U S Govt Vet Fees 1203747
BUDGET FUNDS
Cash and in Bank
AUXILIARY ENTERPRISES
Cash and in Bank
PRIVATE TRUST AND AGENCY FUNDS
Cash and in Bank
LIABILITIES RESERVES SURPLUS
LIABILITIES
BUDGET FUNDS
Accounts Payable
RESERVES
REVENUE FUNDS
Unearned Income Fees 600000
Regents Balance 717965
BUDGET FUNDS
Special Funds for Improvements
AUXILIARY ENTERPRISES
Unearned IncomeRoom and Board
PRIVATE TRUST AND AGENCY FUND
SURPLUS for Operation
Budget Funds
Auxiliary Enterprise Fund
Total
1317965
1130000
655000
283244
1966604
1218265
1317965
3483629
1873265
283244
6958103
387025
3386209
3184869
6958103698
GEORGIA STATE COLLEGE SAVANNAH
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Georgia State College colored at Savannah ended the fiscal
year on June 30 1946 with a surplus of 1966604 in its educational
and general fund after providing the necessary reserve of 387025
to cover outstanding accounts payable and reserving 1130000 to
be used for special improvements
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1946 was 1218265 and
655000 had been reserved for unearned income
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents and other sources for educational and gen
eral purposes are transmitted to the Central Office of the Regents
of the University System in Atlanta with allotments being made in
turn by the Regents to the branches with which to meet the respec
tive units operating costs
In the year ended June 30 1946 the College collected 3130932 in
fees 3521698 from U S MorrillNelson Grant and 705411 from
rents sales and other sources a total of 7358041 which with a bal
ance of 90517 held at the beginning of the year made 7448558
revenue receipts to be accounted for
Of this 7448558 to be accounted for 7334340 was transferred
to the Board of Regents in compliance with the plan adopted and
114218 remained on hand on June 30 1946 to be transmitted to the
Regents in the next fiscal period
On June 30 1946 the College also had accounts receivable of 12
03747 due from the U S Veterans Administration which will be
remitted to the Regents as collected
OPERATING ACCOUNTS
AVAILABLE INCOME
EDUCATIONAL AND GENERAL
Income with which to meet the years educational and general oper
ating expenses amounted to 13814940 and was provided by allot
ment made to the College by the Regents699
GEORGIA STATE COLLEGE SAVANNAH
OPERATING COSTS
From the 13814940 income provided 11877214 was expended
for the educational and general operating expense of the College and
1066100 for new buildings a total of 12943314 and 871626
remained on hand increasing the 2612003 cash balance held at the
beginning of the year to 3483629 on June 30 1946
The first lien on this 3483629 remaining cash balance is for
liquidation of 387025 outstanding accounts payable 1130000 is
reserved for special improvements and the remainder will be availa
ble for expenditure subject to budget reapprovals in the next As1
period
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
The plan adopted by the Board of Regents of dividing the fiscal
affairs of the University System into two divisions
1Educational and General
2Auxiliary Enterprises
places the auxiliary enterprises on a selfsupporting basis Under this
plan funds collected with which to operate the dormitories dining
halls and other auxiliary enterprises are left with the respective insti
tutions to be placed in special bank accounts and used to provide the
best facilities possible for the amount charged without subsidy from
the institutions general funds for maintenance and utility services
The respective units of the System are to be permitted to expend
up to ninetyfive per cent of their gross income from this source for
the operating cost of the auxiliary enterprises and any profit realized
is to be used at the direction of the Board of Regents for the mainte
nance of the dormitories dining halls etc
Total income from earnings of auxiliary enterprises at the College
in the year just closed was 5725090 of which 1106463 was from
dormitories 3970635 from dining halls 486336 from laundry
and 161656 farm income
OPERATING COSTS
From the 5725090 available income 4463087 was expended for
the current operating expenses of the dormitories dining halls laun
dry farm and national defense project and 1262003 remained on
hand increasing the 611262 cash balance held at the beginning of
the year to 1873265 on June 30 1946 which will be available for
expenditure subject to budget reapprovals in the next fiscal period700

GEORGIA STATE COLLEGE SAVANNAH
COMPARISON OF OPERATING COSTS
Expenditures for operating cost of all activities at the College the
past year are compared with previous years costs in the statement
following
YEAR ENDED JUNE 30
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration
Physical Plant
Library
Instruction
Research Extension
Total Educational and General
AUXILIARY ENTERPRISES
Dormitories
Dining Halls
Laundry
Farm
National Defense
Student Activities
Total Auxiliary Enterprises
Total Expenditures 11 Activities
BY OBJECT
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
Miscellaneous
Insurance and Bonding
Equipment Replacements
Total Expense Payments
OUTLAY
Lands Buildings and
Permanent Improvements
Total Cost Payments
Number of Employees June 30
Average Enrollment
Annual Student Per Capita Cost
1946
1239995
1929850
989952
8536807
246710
4463087
10491674
98631
3938536
115201
411752
36681
129948
14760
41015
66956
995147
1066100
1945
1303471
1409162
823524
6938750
129573
12943314 10604480
662010 733822
2828015 2587703
278790 394041
653152 717182
41120 3766454
247070
8446272
S 17406401 19050752
10223460
274279
4099131
141553
439814
220298
96719
23426
41930
62868
563105
16340301 16186583
2864169
17406401 19050752
62 55

582 375
3909 50802
701
GEORGIA STATE COLLEGE SAVANNAH
Due to increased enrollment and decreased expenditures because
of the elimination of the National Defense Program the per capita
cost the past year dropped from 50802 to 29909
PRIVATE TRUST FUNDS
Private Trust or Agency Accounts consisted of student deposits
and various student organization funds and at the end of the year on
June 30 1946 amounted to 283244
GENERAL
The machine bookkeeping system in use does not appear to serve
the needs of the College and improvement could be made in the rec
ords by reconciling bank accounts each month and running a trial
balance of receipts and payments as should be done in any case
The President and the Treasurer of the College are each bonded in
the amount of 1000000
All recorded receipts for the period under review were properly
accounted for and expenditures were within the limits of budget ap
provals and supported by proper voucher
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 year703
UNIVERSITY SYSTEM
GEORGIA TEACHERS COLLEGE
STATESBORO704
UNIVERSITY OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO

RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Interest Investments
Gifts
Total income receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power
Publications
Repairs
Insurance
Equipment
Miscellaneous
Water
Total expense payments
OUTLAYS
Lands Buildings
Equipment
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
Totals
Includes U S Bcrds for
temporary investment
1946
11232819
14561149
13918
761389
26669275
1152283
4481398
308638
32611594
13361562
226295
5383624
180558
626519
124530
74214
372333
150864
250000
714174
1068483
9686000
392438
1945
8963294
11021789
2688
19982345
682100
1743655
238726
22646826
10764631
141608
4038655
130142
545571
250762
489262
19023
47948
118345
20500499
16545947
1
500000
198655
612188
4481398
308638
32611594 22646826
1500000
4000000GEORGIA TEACHERS COLLEGE STATESBORO
705
CURRENT BALANCE
JUNE 30 1946
SHEET
ASSETS Educational and General 3672803 362183 200000 Auxiliary Enterprises
CASH ON HAND AND IN BANK Educational and General Operating Account
Student Activities Account
Bus Account

Total 4234986 84639 392438 500000 1000000 13125 760400
Auxiliary Enterprises Operating Account 2866375
Veterans Housing Account S 1000000
Revenue Collections
Private Trust Funds
U S BONDSTEMPORARY INVESTMENT Series E 78 Due 6146 No 7275
23423
INTEREST COUPONS MATURED
ACCOUNTS RECEIVABLE U S Govt Veterans Admin Fees
Room and Board 51898

Total Current Assets 6985588 3918273

LIABILITIES RESERVES AND SURPLUS
LIABILITIES Accounts Payable and Encumbrances RESERVES For Revenues to be Transmitted to the Board of Regents 856318 84639 392438 2250000 3402193 167503
For Private Trust Funds
For Building Construction Program
For Veterans Housing 1000000
For Unearned Income 667800
SURPLUS For Operations Educational and General
Auxiliary Enterprises 2082970

Total Current Liabilities Reserves and Surplus 6985588 3918273

706
GEORGIA TEACHERS COLLEGE STATESBORO
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Georgia Teachers College at Statesboro ended the fiscal year
on June 30 1946 with a surplus of 3402193 in its educational and
general fund after providing the necessary reserve of 856318 to
cover outstanding accounts payable and unliquidated purchase orders
and reserving 84639 revenue receipts to be transmitted to the Board
of Regents Central Office 392438 for Private Trust Funds held on
this date and 2250000 for building and construction program at
the College
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1946 was 2082970 after pro
viding reserve of 167503 for outstanding accounts payable 667800
for unearned income and 1000000 for veterans housing project
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents and other sources for educational and gen
eral purposes are transmitted to the Central Office of the Regents of
the University System in Atlanta with allotments being made in
turn by the Regents to the branches with which to meet the respec
tive units operating costs
Fees collected in the year ended June 30 1946 by the Georgia
Teachers College amounted to 3381862 property rentals produced
421075 other income was 32494 and 761389 was received from
the Bulloch County Board of Education for Laboratory School a
total of 4596820 and 2481300 was held at the beginning of the
fiscal year making 7078120 in revenue to be accounted for
Of the 7078100 to be accounted for 6993481 was transmitted
to the Regents in conformity with the plan adopted and 84639
remained on hand June 30 1946 to be transferred in the next fiscal
period
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general oper
ating expenses amounted to 17679829 and was provided by 172707
GEORGIA TEACHERS COLLEGE STATESBORO
66300 allotment made to the College by the Regents and 413529
income receipts retained by the unit
OPERATING COSTS
From the 17679829 income available 12855369 was expended
for educational and general operating expenses and 964174 for new
buildings and equipment a total of 13819543 and 3860286 re
mained on hand increasing the 1874700 cash balance held at the
beginning of the year to 5734986 on June 30 1946
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable and the remainder will be available
for expenditure subject to budget reapprovals in the next fiscal
period
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
The plan adopted by the Board of Regents of dividing the fiscal
affairs of the university system into two divisions
1Educational and General
2Auxiliary Enterprises
places the auxiliary enterprises on a selfsupporting basis Under this
plan funds collected with which to operate the dormitories dining
halls and other auxiliary enterprises are left with the respective in
stitutions to be placed in special bank accounts and used to provide
the best facilities possible for the amount charged without subsidy
from the institutions general funds for maintenance and utility
services
The respective units of the system are to be permitted to expend
up to ninetyfive per cent of their gross income from this source for
the operating cost of the auxiliary enterprises and any profit realized
is to be used at the direction of the Board of Regents for the main
tenance of the dormitories dining halls etc
AVAILABLE INCOME
Total income from earnings of auxiliary enterprises at the Georgia
Teachers College in the year just closed was 10386107 of which
2365545 was from dormitory rents 6959636 for boarding 9
32483 from farm and dairy 120603 net income of the book store
and 7840 from swimming pool
In addition to the above earnings the College also received an allot
ment of 1000000 from the Regents for veterans housing project708
GEORGIA TEACHERS COLLEGE STATESBORO
OPERATING COSTS
From the 11386107 available income for the period 7645150
was expended for the operating expenses of dormitories dining halls
and other auxiliary enterprises and 3740977 remained on hand
increasing the 125398 cash balance held at the beginning of the
year to 3866375 on June 30 1946
The first lien on this 3877375 remaining cash balance is for liquid
ation of outstanding accounts payable 1000000 is to be used for
veterans housing project and the remainder will be available for
expenditure subject to budget reapprovals in the next fiscal period
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the statement following
YEAR ENDED JUNE 30
BY ACTIVITY
EDUCATIONAL AND GENERAL
1946
Administration 2715282
Plant 1838513
Library 879633
Instruction 8386115
Total Ed Genl 13819543
AUXILIARY ENTERPRISES
Dormitories 1030626
Dining Halls 5018615
Farm and Dairy 854678
Store 93005
Main Oper of Aux Ent 648206
Total Aux Ent 7645130
Total Expenditures
All Activities 21464673
1945
1944
2550475 2443746 661902 6315358 2532272 4180228 813898 5817713
11971481 782039 3545436 874006 71640 13344111 1477836 8694348 715542 143060
5273121 11030786
17244602 24374897
709
GEORGIA TEACHERS COLLEGE STATESBORO
YEAR ENDED JUNE 30
BY OBJECT
1946
13361562
226295
5383624
180558
Personal Services
Travel Expense
Supplies Materials
Communication Services
Lights 626519
Printing Publicity 124530
Repairs 74214
Miscellaneous 141939
Insurance and Bonding 8925
Equipment Replacements 372333
1945
10764631
141608
4038655
130142
545571
250762
489262
118345
19023
47948
OUTLAY
Land
Buildings
Equipment
Total Cost Payments 21464673
Number of Employees at June 30 49
250000
714174
500000
198655
41
Enrollment net average
for year ended June 30
Annual Student per capita cost
Educational and General
Auxiliary Enterprises
338
40886
22619
220
54416
23969
Totals
1944
11292005
48306
6373511
167540
530005
175054
293586
325292
830010
83255
Total Expense Payments 20500499 16545947 20118564
1550100
1976895
729338
17244602 24374897
40
166
80386
66451
63505 78385 146837
GENERAL
President Marvin S Pittman is bonded in the amount of 300000
and Treasurer R L Winburn for 750000 with the Eagle Indemnity
Company
All receipts for the period under review were properly accounted
for and expenditures were within the limits of budget approvals and
supported by proper voucher
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 year711
UNIVERSITY SYSTEM
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
TIFTON712
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
RECEIPTS
INCOME FROM STATE REVENUE RECEIPTS
1946
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Interest on Investments
12433619
7995795
34602
1945
6175479
4211602
Total income receipts 20464016 10387081
CASH BALANCES JULY 1st
Budget Funds
Totals
2634412
23098428
3254428
13641509
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
7379475
475724
5079733
161014
574740
45727
273412
59550
15733
666520
27881
6564169
328560
2574911
149911
484728
49111
241547
89411
14954
216505
27120
14759509 10740927
OUTLAYS Lands Improvements Contracts 139882 117972 166310 89800
Personal Services
Supplies Materials
Equipment 176370

Total outlay payments 424164 266170

CASH BALANCES JUNE 30th Budget Funds 7914755 2634412

Totals 23098428 136415 09

Includes temporary investment in U S Bonds
1000000
2000000713
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
REVENUE Cash and in Bank 188608 Due Refund from Federal Govt Vet Fees 419685 608293
BUDGET FUNDS Cash and in Bank 4855818
InvestmentsU S Bonds 1000000 5855818
AUXILIARY ENTERPRISES Cash and in Bank 1870329

Total 8334440

LIABILITIES RESERVES SURPLUS
LIABILITIES
Budget Funds
Accounts Payable
Salaries Payable
Auxiliary Enterprises
Accounts Payable
Total
RESERVES
Revenue Funds
To be remitted to Board of Regents
Budget Funds
Heating Plant 4600000
Sewer Project 1200000
Auxiliary Enterprises
Unearned Income
Board Rooms
Temporary Housing
172383
1200000
SURPLUS FOR OPERATION
Budget Funds
Auxiliary Enterprise Funds
24985
75862
608293
5800000
1372383

45029
489950
100847
7996
108843
7780676
444921
Total
8334440714
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Abraham Baldwin Agricultural College at Tifton ended the
fiscal year on June 30 1946 with a deficit of 45029 in its educa
tional and general fund after providing the necessary reserve of
100847 to cover outstanding accounts payable and reserving 58
00000 for heating plant and sewer project
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1946 was 489950 after re
serve of 7996 had been reserved for outstanding accounts payable
172383 for unearned income and 1200000 for temporary hous
ing
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents and other sources for educational and gen
eral purposes are transmitted to the Central Office of the Regents of
the University System in Atlanta with allotments being made in
turn by the Regents to the branches with which to meet the respec
tive units operating costs
Fees collected in the year ended June 30 1946 by the College
amounted to 1368907 vocational funds received from the State were
1553374 and 1577372 was collected from rents farm processing
plant and other sources making a total of 4499653 which with
722388 on hand at the beginning of the year made 5222041 to
be accounted for
Of the 5222041 to be accounted for 5033433 was transferred
to the Central Office of the Regents and 188608 remained on hand
June 30 1946 to be transmitted in the next fiscal period
On June 30 1946 there was also due the College 419685 in fees
by the U S Veterans Administration which are to be remitted to
the Regents as collected
OPERATING ACCOUNTS
AVAILABLE INCOME
EDUCATIONAL AND GENERAL
Income with which to meet the years educational and general oper
ating expenses amounted to 14687403 and was provided by allot715
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
ment made to the College by the Regents of the University System
OPERATING COSTS
From the 14687403 income provided 9533831 was expended
for the current operating expense of the College and 407364 for
construction and equipment a total of 9941195 and 4746208 re
mained on hand increasing the 1109610 cash balance on hand at the
beginning of the year to 5855818 on June 30 1946
The first lien on this remaining cash balance is for liquidation of
100847 in outstanding accounts payable and the remainder is re
served for construction of a heating plant and sewer project
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
The plan adopted by the Board of Regents of dividing the fiscal
affairs of the university system into two divisions
1Educational and General
2Auxiliary Enterprises
places the auxiliary enterprises on a selfsupporting basis Under
this plan funds collected with which to operate the dormitories din
ing halls and other auxiliary enterprises are left with the respective
institutions to be placed in special bank accounts and used to pro
vide the best facilities possible for the amount charged without
subsidy from the institutions general funds for maintenance and
utility services
The respective units of the System are to be permitted to expend
up to ninetyfive per cent of their gross income from this source for
the operating cost of the auxiliary enterprises and any profit realized
is to be used at the direction of the Board of Regents for the mainte
nance of the dormitories dining halls etc
Total income from earnings of auxiliary enterprises at the College
in the year just closed was 6310393 of which 4200216 was from
dining halls 906079 from dormitories 4098 interest on funds
invested in bonds and an allotment of 1200000 by the Board of
Regents for temporary housing project
OPERATING COSTS
From the 6310393 available income 5242478 was expended
for the current operating expenses of the dormitories and dining halls
and 1067915 remained on hand increasing the 802414 cash bal716
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
ance held at the beginning of the year to 1870329 on June 30 and
this amount will be available for expenditure in the next fiscal period
subject to budget approval after providing for liquidation of out
standing accounts payable
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past two years
are compared in the statement following
BY ACTIVITY
YEAR ENDED JUNE 30TH
1946
1945
EDUCATIONAL AND GENERAL
Administration
Plant 1
Library
Instruction
Vocational
ExtensionShort
Course
Farm and Processing Plant
Total Educational and General
11
15
2
27
14
3
22
94749
99578
77211
99061
31501
92670
46425
1058590
1329932
287382
4331927
U28866
9941195
8136697
AUXILIARY ENTERPRISES
Dining Halls
Dormitories
Infirmary
Store
Total Auxiliary Enterprises
Total Expenditures
All Activities
3974248
1268230
5242478
2156930
671623
41535
312
2870400
15183673 11007097717
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
YEAR ENDED JUNE 30
BY OBJECT 1946 1945
Personal Services 7379475 6564169
Travel Expense 475724 328560
Supplies and Materials 5079733 2574911
Communication Services 161014 149911
Heat Light Power Water 574740 484728
Printing Publicity 45727 49111
Repairs 273412 241547
Rents 59550 89411
Insurance and Bonding 15733 14954
Equipment Replacements 666520 216505
Miscellaneous 27881 27120
Total Expense Payments 14759509 10740927
OUTLAY
Lands Buildings and Permanent
Improvements 257854 89800
Equipment 166310 176370
Total Cost Payments 15183673 11007097
Number of Employees at June 30th 32 21
Average Enrollment 18375 116
Annual Student Per Capita Cost 82632 94889
GENERAL
The President of the College is bonded in the amount of 200000
the Treasurer for 750000 and the Assistant Treasurer for 200000
Books and records were found in good condition all receipts for
the period under review were properly accounted for and expenditures
were within the limits of budget approvals and supported by proper
voucher
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 yearUNIVERSITY SYSTEM
COASTAL PLAIN EXPERIMENT STATION
TIFTON720
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
RECEIPTS
1946
1945
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Development Services
Donations i
13432134
8405666
500000
12366413
7473906
Total income receipts 22337800 19840319
CASH BALANCES JULY 1st
Budget Funds
Total
2686640
2522341
25024440 22362660
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
11699124
301039
5441296
152297
298209
133684
479869
146200
43982
2004780
45555
Total expense payments 20746035
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Contracts
Equipment
9212136
170374
5324681
163456
268135
116949
1025738
153972
30758
2247779
39691
18753669
506933
207168
781040 675619
567251 246732
CASH BALANCES JUNE 30th
Budget Funds
2216013
Total 25024440
2686640
22362660COASTAL PLAIN EXPERIMENT STATION TIFTON
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
Cash and in Bank
Cotton on Hand 25 Bales
Totals
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
Restricted Fund Balance
To Be Transmitted to Regent of
Sale of Cotton
For Building Peanut Shelters
For Completion of Greenhouse
631711
450904
100000
101723
721
2216013
450904
2666917
1023718
1284338
SURPLUS
For Budget Disposition
Total
358861
2666917722
COASTAL PLAIN EXPERIMENT STATION TIFTON
SUMMARY
The Coastal Plain Experiment Station at Tifton ended the fiscal
year on June 30 1946 with a surplus of 358861 after providing the
necessary reserve of 1023718 to cover outstanding accounts pay
able and reserving 631711 for Restricted Funds 450904 revenue
collections to be transmitted to the Central Office of the Regents and
201723 for construction of Greenhouse and Peanut Shelters
Assets on this date consisted of 2216013 cash on hand and in
banks and twentyfive 25 bales of cotton valued at 450904
REVENUE COLLECTIONS
Beginning with the fiscal year covered by the within report all
earnings from fees rents and other sources for educational and gen
eral purposes are transferred to the Central Office of the Regents of
the University System in Atlanta with allotments being made in
turn by the Regents to the branches with which to meet the respec
tive units operating costs
Revenue Collection account for the year ended June 30 1946 shows
104010 received from the U S Department of Agriculture 46250
fire loss claim 198400 from rents and 8057006 from sales a
total of 8405666 which with a cash balance of 768298 on hand
at the beginning of the year made 9173964 to be accounted for all
of which was transmitted to the Central Office of the Regents of the
University System
AVAILABLE INCOME
Income with which to meet the years operating expenses amounted
to 23106098 and was provided by allotment made to the Station
by the Regents of the University in the amount of 22606098 and
500000 donation from Emory College
OPERATING COSTS
From the 23106098 available income 20770035 was expended
for the current operating expense of the Station and 2038392 for
new buildings and equipment a total of 22808427 and 297671
remained on hand increasing the 1918342 cash balance held at the
beginning of the period to 2216013 on June 30 1946
This remaining cash balance of 2216013 will be available for
expenditure in the next fiscal period subject to budget approvals723
COASTAL PLAIN EXPERIMENT STATION TIFTON
after providing for liquidation of outstanding accounts payable and
contracts
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared as follows
YEAR ENDED JUNE 30
BY ACTIVITY 1946 1945 1944
Administration and General 983038
Plant 2755192
Library 246003
Agronomy 1303057
Forage and Pasture 751221
Grass Breeding 270702
Horticulture 2403883
Tobacco 419557
Tobacco Pathology 250500
Nematology 81303
Apiculture 793455
Animal Pathology 892685
Agriculture Engineering 644464
Entomology 145830
Soils 125292
Dairy 1092215
Animal Husbandry 4935056
Range Grazing 475633
Shade Tobacco 3618245
Farm 597096
Coast Station
Agriculture
LivestockRestricted Funds 24000
Totals 22808427
841146 776462
3615631 3464354
204708 237828
1196296 780400
427145 173283
257124 204425
1897321 1174486
285802 313498
212812 155538
89246 86140
678425
3329
1477670 1615231
4415629 5817914
575105 698203
2160930 1864768
1004936 861156
60713
332765
19676020 18284399
724
COASTAL PLAIN EXPERIMENT STATION TIFTON
BY OBJECT
YEAR ENDED JUNE 30
1946
1945
1944
Personal Services
Travel Expense
Supplies Materials
Communication Services
11699124
301039
5441296
152297
Heat Light Power Water 298209
Printing Publicity
Repairs
Rents
Insurance and Bonding
Equipment Replacements
Miscellaneous
133684
479869
146200
43982
2028780
45555
9212136
170374
5324681
163456
268135
116949
1025738
153972
30758
2247779
39691
OUTLAY
Lands Buildings
Wells
Equipment
1495141
543251
412419
263200
246732
Total Cost Payments 22808427
Number of Employees at June 30 43
7266683
91113
4636897
129873
243211
231021
598679
196786
431141
2648412
32519
Total Expense Payments 20770035 18753669 16506335
1778064
19676020 18284399
25
21
Due to expanded activities of the Station expenditures the past
year were 3132407 in excess of those for the previous period and
the number of employees was 43 on June 30 1946 as compared with
25 at June 30 1945
GENERAL
The Coastal Plains Experiment Station serves the southern part of
the State in experimental work on plants suitable for farms in the
section development of new projects for use of farm and range land
in analysis of soils in study of plant diseases and in working for
elimination and control of disease as well as work on breeding cattle
and grazing facilities working in conjunction with the U S Depart
ment of Agriculture in these activities
The Director of the Station is bonded in the amount of 750000
and the Assistant Treasurer for 500000
Books and records were found in excellent condition all receipts
for the period under review were properly accounted for and expendi725
COASTAL PLAIN EXPERIMENT STATION TIFTON
tures were within the limits of budget approvals and supported by
proper voucher
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 year727
UNIVERSITY SYSTEM
GEORGIA STATE WOMANS COLLEGE
VALDOSTA728
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE WOMENS COLLEGE VALDOSTA
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Total income receipts
NONINCOME
Public Trust Funds
Gifts for Principal
Income
Investments
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
1946
11678777
11158654
274693
766382
1945
6980000
10982824
22837431 17962824
130257 191648
16832 11158
173600 147750
5520197 5998727
157
303637
808062
Total 29719392 25423963729
GEORGIA STATE WOMANS COLLEGE VALDOSTA
PAYMENTS 1946 1945
EXPENSE
Personal Service
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
14199927 f 12595094
111121 91727
3797061 2739556
193948 160247
444941 359355
124929 71985
300561 274262
111009 112564
27025 22262
394698 60047
821408 740890
Total expense payments 20526628 17227989
OUTLAYS
Lands Improvements
Contracts 212938
Equipment 117430 522054
Total outlay payments 117430 734992
NONCOST
Public Trust Funds
Investments 317600 344400
Expense 10700 35100
Private Trust Accounts 5599807 6040407
CASH BALANCES JUNE 30th
Budget Funds 2193373
Public Trust Funds 267082 274693
Private Trust Funds 686772 766382
Totals 29719392 25423963730
GEORGIA STATE WOMANS COLLEGE VALDOSTA
CURRENT BALANCE SHEET
JUNE 30 1946
ASSETS
CASH ON HAND AND IN BANK
Educational and General
For Operations
For Special Outlay
Auxiliary Enterprises
Public Trust Funds
Private Trust Funds
Educational
and
General
Auxiliary
Enterprises
3340
2100000
267082
686772
80033
Total Cash on Hand and in Bank
3057194
80033
PUBLIC TRUST FUND INVESTMENTS
U S Bonds
Student Notes
934750
497650
Total Investments
1432400
INVENTORIES
Food
Coal
159433
120000
Total Inventories
279433
Total Current Assets
4489594
359466
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
LIABILITIES
Accounts Payable
RESERVES
For Unearned Income
For New Buildings and Equipment
FUND BALANCES
Public Trust Funds
Private Trust Funds
SURPLUS
For Operations
Educational and General
Auxiliary Enterprises

92400
2100000
1699482
686772
89060
76760
178667
104039
Total Current Liabilities Reserves
Fund Balances and Surplus
4489594
359466731
GEORGIA STATE WOMANS COLLEGE VALDOSTA
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL FUND
The Georgia State Womans College at Valdosta ended the fiscal
year on June 30 1946 with a deficit in its Educational and General
Fund of 89060 having a cash balance of only 3340 available on
this date with which to liquidate outstanding accounts payable
amounting to 92400
Also on this date the College had on deposit in a special account
2100000 which has been reserved for new buildings and equipment
approved but not contracted for at the end of the year
AUXILIARY ENTERPRISES
Surplus available for the operation of the Auxiliary Enterprises at
the College on June 30 1946 was 104039 after providing the neces
sary reserve of 76760 to cover outstanding accounts payable and
reserving 178667 for unearned income
REVENUE COLLECTIONS
Beginning with the period covered by the within report all earn
ings from fees rents and other sources for educational and general
purposes are transmitted to the Central Office of the Regents of the
University System in Atlanta with allotments being provided by the
Regents to the branches for the operating costs of the respective
units
Under this plan the Georgia State Womans College collected in
the year ended June 30 1946 3160675 in fees and 27750 from
transcripts and other sources a total of 3188425 all of which was
transferred to the Regents office in the year
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general
operating expenses amounted to 14857202 and was provided by
allotment made to the College by the Regents of the University
System
OPERATING COSTS
From the 14857202 income provided 12636432 was expended
for educational and general expense and 117430 for purchase of732
GEORGIA STATE WOMANS COLLEGE VALDOSTA
new equipment a total of 12753862 and 2103340 remained on
hand of which 3340 is to be applied toward liquidation of outstand
ing accounts payable and 2100000 is reserved for new buildings and
equipment approved but not contracted for
OPERATING ACCOUNTS
AVAILABLE INCOME
AUXILIARY ENTERPRISES
The procedure of dividing the fiscal affairs of the University Sys
tem into two divisions
1Educational and General
2Auxiliary Enterprises
adopted by the Regents places the auxiliary enterprises on a self
supporting basis Under this plan funds collected with which to oper
ate the dormitories dining halls and other auxiliary enterprises are
left with the respective institutions to be placed in special bank ac
counts and used to provide the best facilities possible for the amount
charged without subsidy from the institutions general funds for
maintenance and utility services The respective units of the System
will be permitted to expend up to ninetyfive per cent of their gross
income from this source for the operating cost of the auxiliary enter
prises and any profit realized is to be used at the direction of the
Board of Regents for the maintenance of the dormitories dining
halls etc
In the period under review the College collected a total of 7970229
income for the operation of its auxiliary enterprises of which 20
88205 was from dormitory rents 5212266 for boarding and
669758 for laundry
OPERATING COSTS
From the 7970229 income for the period 7890196 was expended
for the operating expense of dormitories and dining halls and 80033
remained on hand at June 30 1946 the first lien on which is for pay
ment of outstanding accounts payable
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College the past two years are
compared as follows733
GEORGIA STATE WOMANS COLLEGE VALDOSTA
BY ACTIVITY
YEAR ENDED JUNE 30TH
1946
1945
EDUCATIONAL AND GENERAL
Administration
Plant
Library
Instruction
Student Activities
Total Educational and General
2492066
1405467
927712
7928617
2330132
1418740
1000259
7171627
297534
12753862 12218292
AUXILIARY ENTERPRISES
Dormitories
Dining Halls
Total Auxiliary Enterprises
Total Expenditures
All Activities
3083022
4807174
2100598
3644091
7890196 5744689
20644058 17962981
BY OBJECT
EDUCATIONAL AND GENERAL
Personal Services 11163054 10331851
Travel Expense 111121 91727
Supplies and Materials 363662 369119
Communication Services 130858 96812
Heat Light Power Water 142103 111506
Printing Publicity 124929 71635
Repairs 124237 178360
Rents 111009 112564
Insurance and Bonding 27025 22262
Equipment 240440 17222
Miscellaneous 97994 153089
Total Expense Payments 12636432 11556147
OUTLAY
Buildings 212938
Equipment 117430 449207
Total Educational and General 12753862 12218292734
GEORGIA STATE WOMANS COLLEGE VALDOSTA
YEAR ENDED JUNE 30TH
AUXILIARY ENTERPRISES
Personal Services
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Equipment
Miscellaneous
1946
3036873
3433399
63090
302838
176324
154258
723414
1945
2263243
2370437
63435
247849
350
95902
42825
587801
Total Expense Payments
7890196 5671842
OUTLAY
Equipment
Total Auxiliary Enterprises
Total Expenditures
All Activities
Number of Employees June 30th
Average Enrollment for Year
Ended June 30th
Annual Student Per Capita Cost
Educational and General
Auxiliary Enterprises
Total
43
263
48494
30000
78494
72847
7890196
5744689
20644058 17962981
37
271
45086
21198
66284
PUBLIC TRUST FUNDS
Student Loan Funds held by the College on June 30 1946 amounted
to 1699482 of which 267082 was in cash 497650 in student
notes and 934750 invested in U S Bonds
PRIVATE TRUST FUNDS
Private Trust or Agency Accounts consisted of student deposits
and various student organization funds and at the end of the period
on June 30 1946 amounted to 686772
GENERAL
The Treasurer of the College is bonded in the amount of 750000
and the bookkeeper for 200000735
GEORGIA STATE WOMANS COLLEGE VALDOSTA
Books and records were found in good condition all receipts for
the period under review were properly accounted for and expenditures
were within the limits of budget approvals and supported by proper
voucher
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 yearq
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011
UNIVERSITY OF GEORGIA LIBRARIES
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