THE LIBRARIES THE UNIVERSITY OF GEORGIAAm AIREPORT CL OF THE STATE AUDITOR OF GEORGIA YEAR ENDED JUNE 30 1946 3 kAjQ State Auditor o 0 0 0 u Q z m at a a ji j z 0 p z Id X H a a z 3 0 m 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 00 011 UNIVERSITY OF GEORGIA LIBRARIES 3 ElDfi DS3S7 EflSfl3